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It does feel like we should be encouraging the end of tipping, not asking it to stick around forever.
Removing the minimum wage exception to tips does help with that. Part of the reason why tips are inventived
Plus taxes on tips as they exist already has quite a number of assumptions that tipping will always exist. For instance, assumptions of a minimum 8% tip rate for reporting. Which will be withheld from pay from at least that assumption (which you can get back if you earn less by filling)
Wouldn't the elimination of taxes on tips entrench that non-taxable income as something servers would die before ever surrendering? Treating it as income means that whether that money is coming from hourly vs. tips is irrelevant and, at the end of the day, hourly compensation is always more reliable if all else is equal.
This was my concern, but if y'all think servers will give up their tax free tips... sure...