Although former President Donald Trump is not exactly known for his detailed policy proposals, he has recently announced support for tax policies that, if enacted, would change how millions of Americans file their taxes. He was recently joined by Democratic nominee Vice President Kamala Harris in making a tax pledge that may sound good to certain voters, but which some experts have met with skepticism.

In June, Trump highlighted the plight of a server who complained about paying federal taxes on her tips, pledging that he would support exempting unspecified taxes for tipped workers. “For those hotel workers and people that get tips, you’re going to be very happy, because when I get to office, we are going to not charge taxes on tips,” Trump said in a rally in Nevada, in an effort to appeal to that state’s significant population of service workers. “We’re going to do that right away first thing in office because it’s been a point of contention for years and years and years, and you do a great job of service.”

But the Republican presidential candidate isn’t the only one making such promises: At a rally in Las Vegas on Saturday—the same city where Trump made his pledge to end taxes on tipped wages—Harris vowed to “eliminate taxes on tips for service and hospitality workers.” Separately, she promised to raise the minimum wage. Also like Trump, Harris did not provide details on which taxes would be exempted.

Trump has also expanded his goals beyond exempting unspecified federal taxes from tipped wages. In early August, he followed up with a post on social media promising to support ending taxes on Social Security. “Seniors should not pay tax on Social Security!” Trump posted to his Truth Social network, following up a few days later with a pledge combining the two policies: “No tax on Social Security for seniors, no tax on tips!”

While seemingly uncharacteristically wonky, these campaign promises are an overture to workers in a critical swing state—Nevada, which Trump narrowly lost in 2016 and 2020—and to older Americans, who are the most consistent voters.

Service workers are almost entirely reliant on tips for the lion’s share of their income, particularly in states that adhere to the $2.13 per-hour federal minimum cash wage for employees who also receive tips. Very few states require businesses to pay tipped employees full state minimum wage before tips. (In Nevada, where both Harris and Trump announced these promises, the minimum wage for all workers is $12 per hour as of July this year.)

Trump has not specified whether he would like to see tips exempted from income taxes or payroll taxes. Shortly after he suggested the proposal, GOP Senator Ted Cruz introduced the No Tax on Tips Act, which would exempt cash tips from federal income taxes. A separate proposal introduced in the House by Republican Representatives Thomas Massie and Matt Gaetz would exempt both income and payroll taxes from cash tips. Cruz’s bill has a companion measure in the House and has since been co-sponsored by Democratic Senators Jacky Rosen and Catherine Cortez Masto, both of Nevada, which has the highest proportion of hospitality and food service workers of any state. Like Cruz, Rosen is up for reelection this year.

Supporters of exempting taxes on tips argue that it will help struggling low-wage workers in the service industry. “It’s going to be working people who benefit from that,” said Republican Senator Josh Hawley, who supports Trump’s idea, even as he has not specifically signed onto........

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