Core Viewpoint - The proposed legislation aims to eliminate taxes on workers' tips, with support from Republican lawmakers and companies like Uber and DoorDash, who seek to include independent contractors in this tax relief initiative [1][2]. Group 1: Legislative Proposal - The legislation, introduced by Sen. Ted Cruz and Rep. Vern Buchanan, primarily targets restaurant and casino workers, but does not initially cover independent contractors working for companies like Uber [2]. - The proposal includes a $25,000 income-tax deduction limit for tips, excluding individuals earning over $160,000 annually, and requires employers to report tips and wages for eligibility [3]. Group 2: Company Perspectives - Uber's head of federal affairs emphasized the importance of including Uber drivers in the legislation, arguing that they play a significant role in the tipping economy [3]. - DoorDash's global head of public policy also advocated for the inclusion of Dashers, asserting that tips should be treated equally regardless of the worker's employment status [3]. Group 3: Economic Implications - Tax experts have raised concerns that the no-tax-on-tips proposal could create inequality among lower-wage workers who do not receive tips [4]. - The shift towards digital payouts may accelerate as a result of the proposed tax changes, potentially easing the burdens associated with cash payments and income reporting [5][6].