Marc Gerson, former majority tax counsel for the House Committee on Ways and Means, commented on the potential fairness concerns surrounding the newly enacted "No Tax on Tips and Overtime" legislation. Gerson cautioned that the provisions may generate unintended disparities among workers earning similar incomes but taxed differently under the law. "Why should a server in a restaurant, for example, be exempt from paying taxes while a retail worker earning the same amount is not?"

This article also appeared in Bloomberg Tax and Law360.