It is my opinion that the tax laws for wait staff in the USA are totally wage discrimination and should be abolished, immediately. It's total baloney!
I've worked in server staff jobs when I was young, and the tax tables for wait staff is another blatant form of gouging employees. It's the equivalent of throwing everyone into a closet and see who comes out breathing.
If we ever approach 'going back to normal' after this pandemic somehow subsides, the problem stories churning up in media news regarding service workers not returning to work are related to issues like screwing labor systemically with the tax code.
Stop screwing service workers or do it yourself. Service workers and so-called essential workers don't need faux praise in the news, they need a living wage, if and when it's available. Else we gonna be gardening and cooking at home, can of beans anyone?