Trump in Las Vegas: 'No Tax on Tips' — and the 88,000 IRS Agents? 'Maybe We'll Move Them to the Border' (January 25, 2025)

“I think we’re going to move them to the border. Well, they’re allowed to carry guns. You know, they’re so strong on guns, but these people are allowed to carry guns, so we’ll probably move them to the border,” he said [1].

The video above shows Trump’s remarks on the economy in Las Vegas on Jan. 25, 2025. Quotes are from the American Presidency Project and GovInfo [1][2].

”No Tax on Tips”

Trump repeated his campaign promise to the crowd at the Circa resort. “In the coming weeks, I’ll be working with Congress to get a bill on my desk that cuts taxes for workers, families, small businesses, and, very importantly, keeps my promise for a thing called—and I know you didn’t hear anything about this,” he said. “But I’m sure you haven’t heard, but we’re going to get it for you: No tax on tips.” [1]

“So, if you’re a restaurant worker, a server, a valet, a bellhop, a bartender, or one of my caddies—I go through caddies like candy—[ Laughter ]; if I play badly, I always blame my caddy—[ laughter ]—or any other worker who relies on tipped income, your tips will be 100percent yours. Won’t that be nice?” Trump said [1].

“Nationwide, over 4 million workers depend on tip income, including an estimated 700,000 single moms,” he said [1].

”You Just Won the Election”

Trump told the story of where the idea came from. “But a young waitress came up, and I said, ‘How are you doing?’” he said. She told him, “Not great, because they’re after me so viciously for tips. They just want my tip income, and they don’t believe me,” Trump recalled [1].

“And she said: ‘It’s terrible. You know, sir, you should have no tax on tips.’ I said, ‘What?’ [ Laughter ] I said, ‘What did you just say?’” he recalled [1].

“I said, are you—thank you very much. You just won the election for”— Trump said, as the crowd applauded [1].

“But under the Trump administration, the forgotten men and women of our country are going to be forgotten no longer,” he said [1].

”Jessica Says That No Tax on Tips Would Transform Her Life”

He introduced a casino worker. “And a hard-working single mother of two with incredible children, Jessica is struggling to pay for medical bills to remove a tumor behind her right eye,” Trump said of Jessica Angiano, an employee at Circa. “Jessica says that no tax on tips would transform her life. It would make such a big difference. So, Jessica, we’re going to get that for you.” [1]

“Also with us is Lexi York, a 28-year-old cocktail server here at Circa, who’s got big dreams of being an entrepreneur,” Trump said [1].

Rosanna Maietta, president of the American Hotel and Lodging Association, spoke too. “We represent 30,000 members around the country in an industry that represents more than 2 million hotel workers. And I am here to tell you that the American dream is alive and well in the hotel industry today,” she said [1].

”We Had—What We Had Is Tariffs”

An audience member shouted, “How about no tax on anything?” Trump answered: “She said ‘no tax on anything’—how about just no tax, period? We could do that. You know, if the tariffs work out like I think, a thing like that could happen, if you want to know the truth.” [1]

“You know, years ago, 1870 to 1913, we didn’t have an income tax. We had—what we had is tariffs,” Trump said. “It was when we were the richest—from 1870 to 1913.” [1]

He also mentioned his new names. “In fact, we’re renaming the mountain ‘Mount McKinley’—in Alaska. You know what else we’re renaming?” Trump asked, before declaring, “Mexico into the Gulf of America.” [1]

“We’re a Merit-Based Country”

Trump listed his first-week orders, including one ending diversity, equity and inclusion programs. “We’re allowed to do it because we are now in a merit-based world. We’re a merit-based country. Did you ever think you’re going to hear that again?” he said [1].

“The United States has now become, again, a meritocracy. Isn’t that a beautiful word? A meritocracy,” Trump said. “And I made it the official policy of the United States Government that there are only two genders: male and female.” [1]

By the Numbers

88,000: IRS workers Trump said the Biden administration tried to hire [1].
4 million+: workers who depend on tip income, per Trump [1].
700,000: single moms among them, per Trump [1].
$25,000: the most a worker can deduct in tips under the law Trump later signed [2].

What Happened Next

No tax on tips became law. On July 4, 2025, Trump signed Public Law 119-21. Its Section 70201, “No tax on tips,” says: “There shall be allowed as a deduction an amount equal to the qualified tips received during the taxable year.” [2]

“The amount allowed as a deduction under this section for any taxable year shall not exceed $25,000,” the law says. It phases down for taxpayers whose modified adjusted gross income exceeds “$150,000 ($300,000 in the case of a joint return).” [2]

The same law includes “Sec. 70202. No tax on overtime.” [2]

For Trump in North Carolina the day before, see HYGO News’ page on Jan. 24, 2025. For Kristi Noem, confirmed as homeland security secretary that same day, see the page on Aug. 17, 2023.