No tax on tips is a bad plan in general. What’s to keep folks from classifying all manner of income as tips? Far too many ways to abuse it, while the others get taxed on all income appearing in a W2 - not a fair tax system.

If you want an excuse to tip your servers less, advocate for a minimum wage high enough to make tipping unnecessary.

I've cried in the walk in but I was a line cook who never benefited from the tipped system. At every place I ever worked a kitchen job the servers made 3x or more what I made.