Demokrat başkan adayı Başkan Yardımcısı Kamala Harris, kampanya vaadini gerçeğe dönüştürmek için yasa tasarıları sunan birkaç ABD senatörü ve temsilcisiyle birlikte girişime desteğini dile getirdi. Çabanın destekçisi olan Broughton, ihtiyatlı bir şekilde iyimserliğini koruyarak, “Eğer bu gerçekleşirse bu bir lütuf olur, ancak gerçekten, göreve aday olan herhangi bir kişi söz konusu olduğunda, onlara bir tutam şüpheyle inanıyorum.” dedi.
Kampanyanın bahşişlere güvenen düşük ücretli çalışanlara yardım etme amacı birçok kişide yankı bulmuş olsa da, ekonomistler en çok ihtiyaç duyanlara ulaşmadaki etkinliğinden şüphe duyuyor ve işveren ve müşteri davranışlarında olası değişiklikler konusunda endişeli. Brookings Enstitüsü’nde kıdemli bir üye olan William Gale, “Düşük gelirli çalışanlara yardım etmek istiyorsanız, bunu yapmanın yolu bu değil. Düşük gelirli çalışanlara yardım etmenin iyi bir yolu değil. Vergi politikası yürütmenin kesinlikle iyi bir yolu değil.” diyor.
Öneri, Yale Bütçe Laboratuvarı’nın bildirdiğine göre, ABD iş gücünün yaklaşık %2,5’ini veya 4 milyon kişiyi oluşturan küçük bir kesim olan bahşiş kazananları hedef alıyor. Bahşişler vergiye tabi gelir olarak kabul edilir, ancak bahşiş kazanan çalışanların yaklaşık %37’si federal gelir vergisi borcunu ödeyecek kadar kazanmıyor.
Planın sınırlı bir kapsama sahip olması bekleniyor, çünkü birçok düşük gelirli çalışan mevcut vergi yükümlülükleri nedeniyle fayda sağlayamayabilir. Ancak bazıları kazanılmış gelir vergisi kredisi ve çocuk vergisi kredisi gibi krediler aracılığıyla vergi miktarlarının azaltıldığını veya ortadan kaldırıldığını görebilir. Teklife göre, çalışanlar temel saatlik ücretleri üzerinden federal gelir vergilerine tabi olmaya devam edecek ancak ödeme biçiminden bağımsız olarak bahşiş kazançları üzerinden vergilendirilmeyecekler.
Etkilenen aileler için ortalama vergi indiriminin yaklaşık 1.700 dolar olduğu tahmin ediliyor ve kazananların en alt beşte biri ortalama 200 dolarlık bir indirim görüyor. Bahşişlerin bir minnettarlık göstergesi olarak görülmesi gerektiğine inanan sunucu Dee Thornton için bahşişlerden alınan gelir vergisinin kaldırılması olumlu bir değişiklik olurdu. Bir iş ve istihdam hukuku firmasında ortak olan Emily Litzinger, politikanın hem işverenlere hem de çalışanlara fayda sağlayabileceğini ancak etkisinin belirsizliğini koruduğunu belirtiyor.
Girişimin amacı, hizmet rollerindeki düşük ücretli çalışanlara rahatlama sağlamak ve potansiyel olarak işverenler için işgücü maliyetlerini hafifletmektir. Ancak, işveren ve tüketici davranışları üzerindeki etkileri hala belirsizdir.
In downtown Louisville, there is a range of opinions on the proposal and many uncertainties regarding its potential implementation. Will it exclusively eliminate federal income tax? Would it apply only to specific industries? Is there a proposed income cap? Tips can constitute a significant portion of an employee’s earnings, particularly for those earning a base wage at or below the federal minimum of $7.25 per hour. Misfit Lou owners Ryan Hughes-Svab and Martin Svab expressed their thoughts on the matter on December 6, 2024.
Employers have the option to pay tipped employees as little as $2.13 per hour through a “tip credit” system, assuming that tips cover the wage gap. If tips fall short, the employer would need to compensate for the difference. Hughes-Svab sees potential benefits in the policy proposal but also acknowledges possible negative consequences, such as an exacerbation of the overtipping culture and larger companies exploiting the system to cut costs.
If changes to the tax code are enacted, small business owners stress the importance of employees being able to declare their tips as income, which can be crucial for endeavors like securing loans. Not reporting tips as income could result in employees qualifying for fewer tax credits, such as the earned income tax credit, which is dependent on reported income. Hughes-Svab and Svab emphasize the need for continued employee contributions towards Medicare and Social Security to safeguard future benefits.
Different bills introduced in Congress have similarities but diverge on aspects like payroll taxes, including FICA, which funds Medicare and Social Security. For instance, Sen. Ted Cruz’s proposal retains payroll taxes but exempts tips from income tax through a deduction, while Rep. Thomas Massie’s plan also exempts tips from payroll taxes. The National Restaurant Association supports eliminating income tax on tips but advocates for retaining payroll taxation to ensure employees can build credit and contribute to social safety nets.
The proposal raises concerns about fairness and scope, with experts cautioning against creating tax advantages for specific types of work. The Brookings Institution’s Gale argues that the tip-focused proposal creates an inequitable tax benefit for a narrow segment of the workforce, potentially leading to disparities in tax burdens among individuals in similar financial circumstances.
The median annual earnings for wait staff in the U.S. is approximately $32,000, with tips playing a significant role in their income. The tipping proposal is estimated to impact around 5-6% of the lowest-income workers, according to an analysis by the Yale Budget Lab.
Gale pointed out that those individuals benefiting from the proposed policy change would likely be high earners who receive tips. She questioned the logic of implementing a compensation system that only benefits 5% of low-income workers. On the other hand, Litzinger, a labor and employment lawyer, expressed concerns from the perspective of employers. He highlighted potential challenges in workplaces where some employees receive tips while others do not, such as in restaurants with servers and cooks.
There are worries among economists and tax experts about unintended consequences and potential abuse of the proposed exemption for tipped workers. Some fear that employers may be inclined to introduce tipping in non-tipped positions to capitalize on tax-free tips, shifting labor costs to customers. Additionally, the increased presence of tipping prompts concerns about customer fatigue and changes in tipping behaviors, as well as the possible exploitation of the system by high-wage earners in industries without tipping.
While the proposal may make tip-based jobs more appealing and alleviate labor costs for employers, there are broader concerns about its impact on federal revenue and the overall well-being of low-wage workers. Some suggest that focusing on other measures, such as expanding tax credits for low-income workers and raising the minimum wage, may be more effective in supporting those in need. Ultimately, the proposal’s financial benefits for employers need to be weighed against its potential implications for workers and the economy.
A responsible federal budget is a pressing issue in Washington, D.C., with estimates suggesting a potential $107 billion reduction over 10 years if income taxes alone are eliminated. However, despite the significance of this proposal, bills related to it have yet to make significant progress in Congress since their introduction over the summer. Tax experts are looking ahead to potential developments next year, as discussions around this proposal are expected to coincide with other tax policy matters, such as the impending expiration of the Tax Cuts and Jobs Act of 2017 and additional tax-related ideas from the Trump administration, such as the elimination of taxes on overtime and Social Security. According to Gale, an expert in tax policy, the fate of this particular proposal will be intertwined with broader tax policy debates, each influencing the other’s outcome.
As debates continue in the nation’s capital, individuals like Broughton, a worker at a Louisville Waffle House, remain focused on fulfilling orders and keeping their customers satisfied. The implementation of any potential tax changes will have far-reaching effects, impacting workers, businesses, and the overall economy. For now, the future remains uncertain, with various factors at play determining the ultimate trajectory of tax policy in the United States.
For further inquiries or information, please contact Matthew Glowicki at mglowicki@courier-journal.com. This article was originally featured on USA TODAY, providing insights into the complexities and considerations surrounding proposed income tax cuts and their implications for workers and experts alike.
