That’s right – copycat Kamala. She plagiarizes Donald Trump’s idea for tax-free tips – for waiters, head waiters, hairdressers, delivery people, Uber drivers and the entire gig economy. Mr Trump introduced his idea in Las Vegas last June. Kamala did the same on Saturday, also in Las Vegas.

Who do you believe? Who do you trust? Here is an important point: If Kamala really wanted to exempt taxes on tips, she would have already Taxes on tips.

If it wanted to do it, it would have done it already. Finally, on February 6, 2023, the Treasury Department and the IRS issued what they called Notice 2023-13, which contained a proposed tax procedure that would implement the Service Industry Tip Compliance Agreement – SITCA program.

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The editorial read, “Monitoring employer compliance based on actual annual tip income and tip data from the employer’s point-of-sale system.” Blah, blah, blah… you get what I mean. Look, the IRS reports to the Treasury Department, and the Treasury Department is part of the Biden-Harris executive branch, so if she wanted to exempt tips from tax or even limit prosecution of waitresses or other self-employed workers, she could have backed down and eliminated this harmful rule.

A little more than a year ago Mrs Harris cast the deciding vote for what was falsely called the Inflation Mitigation Act, which appropriated $80 billion for the IRS to hire 87,000 new agents. This was touted as “exploiting the rich.” In reality, however, these programs over the years have really amounted to “exploiting the waitress at your favorite restaurant” or “exploiting the DoorDash delivery guy who brings you your food.”

This story is why Kamala’s so-called move to the middle is nothing more than bait and switch and nonsense. I don’t mean this personally, but I base it on, shall we say, political contradictions. It’s really very similar to banning fracking… but, no, wait, she’s not for banning fracking, but if she wasn’t for banning fracking, then why didn’t she, as Joe Biden’s co-pilot for three and a half years, approve the XL pipeline? Or fracking and drilling in Alaska’s ANWR or the National Petroleum Reserve, or halt leasing of public lands, or tiny leases in the Gulf of Mexico, or ban new LNG export terminals?

Because all this is Biden and Harris’ war on fossil fuels and their manic pursuit of climate change and electric car regulations, which in reality amounts to something pretty close to a ban on fracking. Back to paying taxes on tips – workers who receive tips must pay both federal income taxes and payroll taxes on the tips they receive.

The Heritage Foundation writes that “workers report tips to their supervisors, who then pay the 15.3% payroll tax to the IRS on the workers’ behalf and then adjust payroll deductions to reflect the tips.”

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That’s quite a burden for your local courier service, and of course Kamala will tell you that no one earning under $400,000 will be affected by her $4-5 trillion tax hike. But then again, we can all scratch our heads about how close your local Dunkin’ Donuts delivery person is to that $400,000 threshold.

You think he has less than $400,000? Of course he does, Kamala. Stop lying to us. Bait and switch tactics don’t work, ma’am. You know, Trump cut taxes massively in his first term. He’ll do it again if he’s re-elected, but you won’t.

This article is adapted from Larry Kudlow’s opening commentary on the August 12, 2024 edition of Kudlow.