Ledger · 2024 campaign · № 195

No tax on tips — delivered only in capped, temporary form

Partial
“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.”
Promised
, Campaign rally, Las Vegas, Nevada
Re-promised
30 times with a fresh deadline
Topic
Taxes & deficit
Era
2024 campaign

What happened

The One Big Beautiful Bill Act created a deduction for tip income rather than eliminating the tax, capped at $25,000, limited to specified occupations, phased out by income, and set to expire after 2028. Payroll taxes on tips still apply. PolitiFact rated it Promise Kept, but the delivered policy is narrower and temporary compared with the flat 'no tax on tips' pledge.

Sources

  1. MAGA-Meter: End taxation on tips PolitiFact, Jan 20, 2026
  2. Donald Trump says he kept his campaign promises. The record is more complicated. Poynter, Jan 20, 2026