A source was fairly requested in a flame post for my point that no taxes on tips could be used by high income people having nothing to do with waiters and such. It wasn't my idea. I got that point from a youtube video that I can't easily find now, but I'll include this:
Harris, Trump see votes in not taxing tips. Experts see trouble. - POLITICO
Being aware of this issue I was surprised that Harris mentioned it in Nevada without at least mentioning that her intention was at least to make sure there weren't loopholes for the finance industry to contrast to Trump who never met a billionaire's tax cut that he didn't love. Sure it makes sense politically for both of them to get votes in Nevada.