Name: 為什麼小費免稅可能會讓美國的小費問題變得更糟？ (Why No Tax On Tips May Be Making America’s Tipping Problem Worse)
Uploaded: 2025-12-30T05:18:28.000Z
Duration: 11 min 8 s

I work front of house at Burgerstan in Lawrence.

我在 Lawrence 的 Burgerstan 餐廳做外場工作。

I've been a tip worker for about five years.

So I think the prospect of having to pay less in taxes is enticing.

所以我覺得少繳稅的機會聽起來很誘人。

The new no tax on tips provision in the one big beautiful bill allows tipped employees to deduct up to $25,000 from their federal tax filing each year.

那項在「one big beautiful bill」法案裡關於小費免稅的新條款，允許小費員工每年從他們的聯邦稅申報中扣除高達 25,000 美元。

The program began in 2025 and is in place through 2028.

這個計畫從 2025 年開始，會實施到 2028 年。

This provision will increase average take home pay for tipped workers by $1,300 a year.

這項條款每年將使小費工作者的平均實領薪資增加 1,300 美元。

But I think this is something that will be powerful people will like and I have a high level of confidence that Congress is going to extend it.

但我認為這會是個很棒的政策，大家會喜歡，而且我很有信心國會會延長它。

But not everyone is excited about the new policy and I kind of did like 30 minutes of research and my opinion changed pretty quickly.

但不是每個人都對新政策感到興奮，我大概做了 30 分鐘的研究，我的看法很快就改變了。

It's really just meant to kind of save so that employers continue to pay at sub minimum wage and then the burden goes on to the customers that they have to pay basically your wage.

這其實只是想讓僱主繼續支付低於最低工資，然後負擔就轉嫁到顧客身上，基本上要由他們來支付你的薪水。

This comes as customers are growing weary of tipping encounters.

這時正逢顧客們對小費互動感到厭倦。

Data shows nearly nine out of 10Americans believe tipping has gotten out of control.

數據顯示，近乎九成的美國人認為小費已經失控了。

I know being a counter service restaurant tip fatigue is very real not just for our business, our industry, but

我知道，在櫃檯服務的餐廳裡，小費疲勞不只對我們的生意、我們的行業，

而是對所有行業來說，都是真實存在的。

We're the only country in the world that has the system of tipping that forces customers to pick up the tab for workers wages.

我們是世界上唯一一個有小費制度的國家，強迫顧客來支付員工的薪水。

Adding this no tax on tips provision into the tax code just exacerbates the system.

將這項「小費免稅條款」加入稅法，只會加劇這個制度。

37% of tipped workers face zero federal income tax burden.

37% 的小費員工面臨零聯邦所得稅負擔。

So they would receive no benefit from no tax on tips.

所以他們不會從「小費免稅」中獲得任何好處。

As it's presently written, low income households do not benefit from no tax on tips because they already don't pay federal income tax.

照目前的條款來看，低收入家庭無法從「小費免稅」中受益，因為他們本來就不繳聯邦所得稅。

And they get the double whammy on the back end of Medicaid and other social services cuts that were passed as part of the bill.

而且他們還會面臨醫療補助和其他社會服務削減的雙重打擊，這些都是作為法案一部分通過的。

CNBC went to the burger stand in Lawrence, Kansas to find out how no tax on tips is impacting their business and what it means for the future of tipping in the U.S.

CNBC 前往堪薩斯州勞倫斯的漢堡攤，瞭解小費免稅如何影響他們的生意，以及這對美國小費制度的未來意味著什麼。

joseph, I have to put it back for you Joseph.

約瑟夫，我得把它還給你，約瑟夫。

Nevadans, our families, we're being squeezed and they need real relief.

內華達州人，我們的家庭，我們正承受壓力，他們需要真正的紓困。

They need us to work together to lower costs for them.

他們需要我們共同努力，為他們降低成本。

That's why I introduced the no Tax on tips act alongside Senator Ted Cruz from Texas which would eliminate federal income taxes on tipped wages.

這就是為什麼我和德州參議員 Ted Cruz 一同提出了「小費免稅法案」，這將消除小費薪資的聯邦所得稅。

Tipped earners will be able to deduct up to $25,000 from their federal income when they file annually.

小費員工每年申報時，可以從聯邦所得中扣除高達 25,000 美元。

Individuals earning $150,000 or $300,000 for joint filers are disqualified.

年收入 150,000 美元（或聯合申報者 300,000 美元）的個人則不符合資格。

「小費免稅」將於 2028 年結束。

And tips must be voluntary and not be a part of negotiation like service charges or auto gratuities.

而且小費必須是自願的，不能像服務費或自動給予的小費一樣，成為協商的一部分。

And the idea I have to give 100% of the credit to President Trump.

這個想法我要把 100% 的功勞都歸給川普總統。

He says the waitress comes up to him and he says she seemed stressed and, and

他說一位女服務生走過來，他覺得她看起來壓力很大，然後

And she said, well, it's just such a hassle paying taxes on tips.

她說，唉，繳小費的稅真的很麻煩。

And Trump said, he just wrote down on a piece of paper, he said, no tax on tips.

川普說，他就在紙上寫了下來，他說，小費免稅。

So I came back to this office right here.

Let's draft the legislation to make the President's idea a reality.

我們來起草法案，讓總統的想法成為現實。

No tax on tips was originally introduced as a standalone bill and passed the Senate with unanimous consent.

小費免稅最初是作為單獨的法案提出的，並獲得參議院一致同意通過。

Is there objection to proceeding to the measure?

was eventually folded into the overall one big beautiful bill as a provision to be enacted when Americans file in 2026.

最終被納入了一項龐大的法案中，作為一項條款，將在美國人於 2026 年申報時生效。

The IRS has provided penalty relief for tax year 2025 as taxpayers adjust to the.

國稅局已為 2025 稅務年度提供罰款減免，以協助納稅人適應。

And restaurant industry insiders point to several groups that are set to benefit from the no tax on tips provision.

而餐飲業內部人士指出，有幾個群體將從這項免除小費稅的條款中受益。

Small businesses are actually going to benefit from policies like removing taxes on tips because it allows their employees to get a, to get a pay raise, effective pay raise in their take home pay.

小型企業實際上將從像取消小費稅這樣的政策中受益，因為這能讓他們的員工獲得實質性的加薪，也就是實領薪資的增加。

Without the employer having to actually incur any of those costs.

而僱主實際上不需要承擔任何成本。

Nevada is one state that's championed the bill.

內華達州是支持這項法案的州之一。

IT has about 25% of its workforce in tipped jobs, thanks in part to the gaming industry, whose dealers make enough money to benefit from the provision.

該州約有 25% 的勞動力從事小費工作，這部分歸功於博弈產業，該產業的發牌員收入足以從這項條款中獲益。

And because it's a tax deduction, it inherently benefits the people who are making the most income because the more income you make, the more tips you make, the more you have to deduct from your taxable income.

而且因為這是一項稅收減免，所以它本質上對收入最高的人有利，因為你的收入越多，小費賺得越多，你就可以從應稅收入中扣除越多。

Tips are how Nevadans pay their rent, cover their groceries, take care of their families, their kids.

小費是內華達州居民支付房租、購買雜貨、照顧家人和孩子的來源。

And Nevada has more tipped workers per capita than any other state.

而內華達州每人平均擁有的小費工作者比其他任何州都多。

So this bill would mean immediate financial relief for countless hard working families.

是以，這項法案將為無數辛勤工作的家庭帶來即時的財務緩解。

I think it's going to make a real difference for waiters and waitresses and bartenders and taxicab drivers, Uber drivers and barbers and hairstylists.

我認為這會對服務生、酒保、計程車司機、Uber 司機、理髮師和髮型師產生真正的影響。

I think that that's a great way to make a big impact on our team's take home pay gusto research Conducted a study that suggested the no tax on tips provision will be good for employee retention in small businesses.

我認為這是對我們團隊實領薪資產生重大影響的好方法，Gusto 研究進行了一項研究，該研究表明「小費免稅條款」對小型企業的員工留任有益。

Our study found that replacing a tipped employee costs about $8,000.

我們的研究發現，更換一名小費員工的成本約為 8,000 美元。

And that's because small businesses have to host a new job.

這是因為小型企業必須承擔一個新職位。

They have decreased productivity while their headcount is below what it should be.

他們的生產力下降，因為員工人數低於應有的水準。

And then they have decreased productivity as they're training new employees to come up to speed.

然後，隨著他們培訓新員工上崗，他們的生產力也會下降。

All in all, that comes to about $8,000 for the small business to pay to replace any one employee.

總而言之，小型企業更換任何一名員工的成本約為 8,000 美元。

But we do expect, you know, small businesses to be able to hold on to their employees longer because they're making more money.

但我們確實預期，小型企業能夠留住員工更長時間，因為他們賺的錢更多。

But experts suggest no tax on tips could be detrimental in the long run.

但專家建議，長期來看，「小費免稅」可能會適得其反。

We don't like the tax code to treat two taxpayers that are otherwise the same differently.

我們不希望稅法對兩個情況相同的納稅人有不同的待遇。

And the way that this bill works, a tipped worker who works in a restaurant receives potentially a tax cut that an elementary school teacher does.

而這項法案的運作方式是，在餐廳工作的小費工作者，可能會獲得比小學老師還要多的減稅。

Not simply because she doesn't work for tips, she works for wages.

不僅僅是因為她不是靠小費工作，她是靠薪水工作。

When you're misclassifying people and you are avoiding those taxes by having people labeled as independent contractors and so on, the community suffers as well from the loss tax revenue, which of course goes into your schools and road repairs and so on.

當你錯誤分類人員，並透過將人員標記為獨立承包商等方式來規避稅務時，整個社區也會因稅收損失而受苦，這些稅收當然會用於學校和道路維修等。

Only about two and a half percent of workers in the US are tipped.

美國只有大約百分之二點五的勞工是小費員工。

So that already limits substantially the number of workers who can possibly benefit from this policy.

是以，這已經大大限制了可能從這項政策中受益的勞工人數。

And then on top of that, more than a third of tipped workers actually don't receive enough income annually to even file federal tax.

此外，超過三分之一的小費員工，每年的收入其實不足以申報聯邦稅。

Most guests CNBC spoke with suggest a better way to help tipped employees is to guarantee them wages.

CNBC 採訪的大多數客人認為，幫助小費員工的更好方法是保障他們的薪資。

I'm able to recognize we're not just going to completely get rid of tipping culture in the country.

我能理解我們不會完全消除國家的小費文化。

I don't think we should be moving towards more tipping culture rather than less of it than we already have.

我認為我們不應該朝著比現有的更盛行的小費文化發展。

Now a better way to help low income workers is to increase that minimum wage.

現在，幫助低收入勞工的更好方法是提高最低工資。

他們仍然可以從事小費工作，但是

we just increase the amount of their income that is guaranteed because again, what they suffer from is volatility in tip income and we want to pull them into more stable earning streams.

我們應該提高他們有保障收入的比例，因為他們所承受的是小費收入的不穩定性，而我們希望他們能獲得更穩定的收入來源。

It's really, really important for those of us that are actively working to make tipping not so much a crucial part of our talented team members paychecks, to continue to push for better systems, higher minimum wages, and

對於我們這些積極推動讓小費不再是我們優秀團隊成員薪資重要組成部分的人來說，持續爭取更好的制度、更高的最低工資，以及

other ways where we can ensure that our industry is valued.

其他能確保我們的行業受到重視的方式，真的非常非常重要。

Several states allow employers to pay their tipped employees the federal cash minimum wage of $2.13 an hour.

有幾個州允許僱主支付小費員工聯邦現金最低工資，每小時 2.13 美元。

Last amended in 1996, two $2.13 in January of 1996 is now worth $1.04 in November of 2025.

最後一次修訂是在 1996 年，1996 年 1 月的 2.13 美元，在 2025 年 11 月相當於 1.04 美元。

Over 2,080 hours worked in a year and annual wages are more than halved, going from almost $4,500 to just over $2,000 before taxes.

一年工作 2,080 小時，年薪減半，從近 4,500 美元降至稅前僅 2,000 多美元。

I think the sub minimum tipped wage needs to be eliminated altogether.

我認為應該徹底取消小費員工的低於最低工資。

I think it is a way to continue to drive down wages and keep the inequity between front of house and back of house.

我認為這是持續壓低薪資，並維持內場和外場薪資不均的方法。

The Department of Labor has seen cases where employers don't pay employees their tips fairly.

勞工部曾接獲僱主未公平支付員工小費的案件。

The Labor Department's wage and hour division noted it recovered more than $273 million in back wages in fiscal year 24.

勞工部的工資工時司指出，在 24 財政年度追回了超過 2.73 億美元的欠薪。

With increased wages comes labor cost challenges for employers.

薪資增加也伴隨著僱主的勞動力成本挑戰。

If you jack up the cost of wages, what the small business owner will do is replace a human being with a machine.

如果你大幅提高薪資成本，小企業主就會用機器取代人力。

And so you look at, particularly in places like California, you go in and order on an iPad.

所以你看，尤其是在加州那樣的地方，你進去然後用 iPad 點餐。

Because you don't have to pay that iPad anything per hour.

因為你不需要付 iPad 任何時薪。

You have a bunch of restaurants in Seattle right now who are looking at a minimum wage of over $20 an hour and that's putting their labor line over 40%, which isn't a sustainable way to operate a business.

現在西雅圖有很多餐廳面臨超過 20 美元的最低時薪，這讓他們的勞動力成本超過 40%，這不是經營事業的可持續方式。