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I think people are missing the point on this. This thread of 150 posts (to date) of is largely childish bickering of "it was Trump's idea and Harris stole it" v "no it wasn't" suggests a fair amount of ignorance of politics. This issue likely has very little to do with Harris looking at the Trump position and stealing it. That is nonsensical.
For those paying attention, last week UNITE Here, the hospitality workers union endorsed Harris. It is very likely 'a give' that the Harris campaign agreed to secure that endorsement. Certainly the union leadership would have told the Harris campaign that the rank and file would not fully embrace the endorsement if Trump were advocating for this and Harris was not. It would be an easy give by the Harris campaign as the only thing they are committing to is adopting this position (not much of a give), as its congress that actually writes law.
On the Trump side of this, its hardly a magnanimous gesture on his part (as he has zero magnanimity in him). As a hotel operator (and the recipient of lots of campaign funds from major Las Vegas), its actually the employers that would love taxing on tips to go away as 1) they pay payroll taxes on the tips and 2) it gives their workers a real raise without cost to them.
Trump largely backed this for his hotel friends; Kamala likely did this to secure the union endorsement. In the end, the same issue pays a different constituency. Harris likely did this for unions, while Trump did it for his friends.
I'd add Trump, a hotelier, also did it for himself!
There apparently are 171K union members members in NV, with 61K being culinary workers. If they support Harris in substantive numbers, that's an ability move the needle several points.