The Dictatorship
Congress is moving ahead on this Trump campaign promise
As a presidential candidate last year, Donald Trump called for no taxes on tips — an exemption from the federal income tax for all tipped income.
So where does that promise stand now? There is a provision in the “big, beautiful bill” passed by the House in May, which the Senate is now considering.
The tax break is included in both the House and Senate versions of the bill, so it seems likely to make it into the final version sent to Trump’s desk. Plus, the Senate already voted unanimously on a separate bill that would do the same thing.
Here are answers to some common questions about the “no tax on tips” proposal:
What did Trump promise on no tax on tips?
Trump first proposed to end taxation on tipped income at a campaign rally on June 9, 2024, in Las Vegas, a direct appeal to the service workers in the swing state’s tourism industry.
“So this is the first time I’ve said this, and for those hotel workers and people that get tips, you’re going to be very happy, because when I get to office, we are going to not charge taxes on tips people [are] making,” Trump said.
It was part of a broader set of proposals thrown out with little detail during the campaign, including a pledge to exempt overtime pay from income tax. It was one of Trump’s more realistic promises, however, as the idea quickly gained bipartisan support, including from Kamala Harris’ campaign and Democratic Sen. Jacky Rosen of Nevada plus Republicans such as Texas Sen. Ted Cruz.
It was also one of a number of campaign pledges he promised would be fulfilled right away if he won a second term.
What would the House bill do about no tax on tips?
The Big Beautiful Bill Act, which passed the House, includes an income tax exemption for tips.
As with the proposed $1,000 baby bonus and the exemption for income tax on overtime pay in the bill, the tips tax break would expire at the end of 2028, days before Trump’s term ends. That helps Republicans in Congress keep the apparent cost of the bill down while setting up another fight on the issue just as the next president takes office.
Under the House proposal, workers making less than $160,000 per year would qualify for the exemption. Tips would still have to be reported to the IRS, and they would be subject to withholding — meaning money would be taken out of each paycheck but workers would get it back if they were owed tax refunds the next April. Social Security and Medicare taxes would still apply to tipped income.
The exemption would not apply to automatic gratuities for large parties at a restaurant and other service charges.
What will the Senate do about overtime taxes?
The Senate passed a standalone bill called the No Tax on Tips Act in a surprise vote in late May.
Rosen brought up the bill as a “unanimous consent” request, an accelerated process typically reserved for more routine issues, such as renaming post offices. But no senator objected, and the bill was quickly passed.
The bill would create an income tax exemption of up to $25,000 for workers in jobs that have traditionally received tips who make less than $160,000.
The exact jobs covered by the exemption would be decided by the Trump administration within 90 days of the bill’s signing.
As with the House bill, the Senate version would expire just as Trump leaves office. If it expires, the total cost of the measure would be about $40 billion. The Committee for a Responsible Federal Budget estimated that if the measure is extended over 10 years, it would cost more than $100 billion.
How much would this help me?
The White House Council of Economic Advisers — which works for Trump — estimated that the measure would increase the average take-home pay for tipped workers by $1,675 per year.
The Tax Policy Center, however, noted that the amount would vary greatly depending on the job. Half of all wait staff make $32,000 or less a year, which means they already pay little or no federal income tax. But the measure would give a much bigger break to the highest-paid tipped workers who make $60,000 or more a year.
“A 20 percent tip on a $200 meal is vastly different than one for the $9.95 special at Mom’s Diner,” the nonprofit said in an analysis.
What would be the economic effects of the no-tax-on-tips proposal?
As with the exemption on overtime paythere’s a wide range of possible outcomes.
It’s possible that the measure would simply end up reducing the annual tax bill for the top tipped workers and have no other effects. Or it could lead customers to give more — or possibly even less — in tips to wait staff, hairdressers and others once they know the money isn’t taxed.
Some economists think the exemption would undercut ongoing political efforts to increase the minimum wage for tipped workers, which is currently $2.13 per hour at the federal level.
Ryan Teague Beckwith is a newsletter editor for BLN. He has previously worked for such outlets as Time magazine and Bloomberg News. He teaches journalism at Georgetown University’s School of Continuing Studies and is the creator of Your First Byline.
The Dictatorship
Who is Cole Tomas Allen?
TORRANCE, Calif. (AP) — The California man arrested in the shooting at the White House Correspondents’ Association dinner is a highly educated tutor and amateur video game developer opposed to the policies of President Donald Trump.
Authorities say Cole Tomas Allen of Torrance, California, was taken into custody at the dinner Saturday night in Washington that was attended by Trump and top members of his administration. A social media profile for a man with the same name and a photo that appears to match that of the suspect show he worked part-time for the last six years at a company that offers admissions counseling and test preparation services to aspiring college students.
In a message sent to family members minutes before the attack, the 31-year-old the described himself as “Friendly Federal Assassin” and railed against recent actions taken by the U.S. government under Trump, though he did not name the Republican president directly, according to a copy obtained by The Associated Press.
The writings ran more than a thousand words and read as a rambling, deeply personal message, opening almost jarringly with a casual “hello everybody!” before shifting into apologies to family members, co-workers, fellow travelers and even strangers he feared could be caught in the violence. The note moved between confession, grievance and farewell, with Allen thanking people in his life even as he sought to explain the attack.
Elsewhere, the document veered between political anger, religious justifications and rebuttals to imagined critics, at times reading as if he were arguing with detractors in real time.
Authorities said Allen will face charges including using a firearm during a crime of violence and assault on a federal officer, as well as other potential counts. A search of state and federal court databases showed no indication Allen had ever previously been charged with a crime.
He signed the document using a moniker that matches social media accounts that have since been taken offline. A defunct account using the same name on the platform Bluesky reposted others who offered commentary critical of Trump as well as members of the media who attend the annual black-tie dinner.
The AP limits the use of attackers’ writings and social media posts to avoid amplifying their views or encouraging copycat actions. The AP chooses to summarize their words and focus mainly on the victims and investigations.
Allen was arrested Saturday night trying to rush past a security checkpoint with two firearms and knives. Law enforcement officials told the AP that Allen legally bought a .38-caliber semiautomatic pistol in October 2023 and a 12-gauge shotgun last year.
Canvassing the suspect’s neighborhood
Voter registration records from California lists Allen’s home address as his parent’s house on a tree-lined street in one of the most historic neighborhoods in Torrance, a city within the Los Angeles metro area. Public records show he is the oldest of four adult siblings, with two younger sisters and a brother.
Two cars were parked in the driveway Sunday morning. A blue scooter that a neighbor said Allen rode was on the front lawn. No one answered the door when an Associated Press reporter knocked. By the afternoon, several people who appeared to be law enforcement agents were canvassing the neighborhood, with one wearing an FBI sweatshirt.
A yard sign displayed at the family home supported a local candidate for judge who was endorsed by the Los Angeles County Democratic Party. Federal campaign finance records show Cole Allen contributed $25 to a Democratic Party political action committee in support of Kamala Harris for president in 2024 and listed his employer as C2 Education.
A 2024 post on the C2’s Facebook page listed Allen as the company’s teacher of the month. The company did not immediately respond to an email seeking comment Saturday night and an office in Torrance was closed on Sunday.
Allen’s profile photo on LinkedIn shows him wearing a cap and gown when graduating with a master’s degree in computer science from California State University, Dominguez Hills. The photo appears to have been taken May 2025. Bin Tang, a computer science professor at the school, told the AP that Allen took a few of his classes.
“He was a very good student indeed, always sitting in the first row of my class, paying attention, and frequently emailing me with coursework questions. Soft-spoken, very polite, a good fellow. I am very shocked to see the news,” Tang wrote in an email.
He earned a bachelor’s degree in 2017 in mechanical engineering from the California Institute of Technology in Pasadena, according to his profile on the social networking site LinkedIn. The small university is academically prestigious with a very low acceptance rate. He also listed his involvement there in a campus group that battled with Nerf guns and a Christian student fellowship.
The suspect’s father, Thomas Allen, is listed as an elder at Grace United Reformed Church Torrance. The webpage for the congregation describes it as a “Bible-believing church” following the “infallible Word of God.” Security guards posted at the sanctuary during worship services on Sunday escorted parishioners to the door and kept reporters at bay.
Allen also posted that he had developed a video game for the Steam platform based on molecular chemistry. A post under Allen’s name said he was working to develop a new “top-down shooter” combat game set in outer space.
___
Biesecker and Tucker reported from Washington. Associated Press writers Michael Balsamo, Michael Kunzelman, Brian Slodysko and Byron Tau in Washington contributed to this report.
The Dictatorship
The DOJ has a death penalty wish list. And firing squads aren’t even the worst part.
ByAustin Sarat
After the Justice Department released a report Friday to “Restore and Strengthen the Federal Death Penalty,” the national and international public rightly focused on the DOJ’s recommendation to bring back the firing squad as an execution method. The firing squad is a particularly brutal way to put someone to death. Unlike lethal injection, which seeks to mask the horror it inflicts on the executed, the firing squad turns execution into a spectacle of cruelty for those who witness it.
The firing squad is a particularly brutal way to put someone to death.
But the first mention of a firing squad appears on page 30 of Acting Attorney General Todd Blanche’s 52-page document. The parts of the report that precede and follow the first mention of that execution method are even more troubling. There, we find the DOJ whitewashing the racism and arbitrariness that have long characterized the federal death penalty and laying out a plan to dramatically curtail the rights of people held on death row.
As much as death penalty opponents are right to call out Blanche and the DOJ for embracing the barbarity of the firing squad, they need to also highlight the department’s seeming eagerness to kill people, its dismissal of evidence that the death penalty is unfairly applied and its complete disdain for the previous administration’s capital punishment record.
Indeed, the report is mostly a political hit job on former President Joe Biden from a White House that remains fixated on trying to discredit him and his administration. While seeking to revive federal executions, it devotes page after page to attacking the former president and former Attorney General Merrick Garland. It takes Garland to task for scaling back federal death penalty prosecutions, imposing a moratorium on executions and recommending that Biden commute the sentences of 37 of the 40 people on the federal death row. As for those commutations, the report accuses Biden of doing great damage “to the rule of law itself.”

That’s pretty rich coming from an administration that has done so much to hollow out the meaning and practical effect of the rule of law.
In its report, the DOJ devotes 15 pages to the history of capital punishment in the U.S.: five pages to the years 1789 to 2021 and 10 pages to Biden’s single term. Though its authors don’t acknowledge it, this disproportionate focus on the alleged errors of former Attorney General Garland and the president he served suggests that Trump and his allies want to increase the number of executions for political reasons.
Apparently, in the eyes of the Trump administration, Garland’s worst sin was his direction to the Department of Justice that persons accused of capital crimes and those who are awaiting execution be treated “fairly and humanely.”
The well-documented defects of the federal death penalty aren’t even mentioned in the Justice Department report.
The well-documented defects of the federal death penalty aren’t even mentioned in the Justice Department report. But it is clear that race plays a troubling role in federal executions just like it does in state executions.
Data compiled by the Death Penalty Information Center shows that from 1989 to June 2024, “73% of individuals authorized for federal capital prosecution were people of color.” In addition, “Of all the people federally sentenced to death, 60% (48 out of 80) have been people of color. The overrepresentation of non-white defendants persists despite the Department of Justice’s commitment to a ‘race blind’ approach to reviewing and approving capital prosecutions.”
It is clear that the victim’s race matterstoo. As the American Civil Liberties Union has rightly observed“By continuing to authorize the death penalty disproportionately for cases with White victims, the federal government is sending the intolerable message that it values the life of a White person more than the life of a person of color.”
The death penalty’s discriminatory application, along with well-documented instances of false convictions in capital cases, require that all capital cases be carefully scrutinized. You would never know that from reading the Justice Department report.
Quite the opposite.
The report recommends that the department “examine existing Supreme Court precedent to identify whether certain decisions, especially regarding categorical exemptions for certain crimes or defendants, are inconsistent with the 8th amendment.” The one example it offers is a Supreme Court case that held that the death penalty is unconstitutional “‘for the rape of a child where the crime did not result, and was not intended to result, in death of the victim.’”
Moreover, the Justice Department report wants to expedite appellate review in capital cases and to “prevent capital defendants from attempting to delay their executions by filing” what it calls “meritless legal challenges.”
The Trump Justice Department’s desire to bring back the firing squad should shock and offend every American. In comparison with other execution methods, the firing squad has not been used very often. Texas A & M’s Michael Conklin offers an explanation: “Hurling projectiles toward an inmate in the hopes of causing cardiac failure, asphyxiation, or some other condition that will result in death, is far from an exact science.” And when it has been used, as South Carolina Professor Mark Smith told The Associated Press last yearit has created “a vision of terror.”
But whatever its preferred execution method, all Americans should be offended by this administration’s politically motivated agenda to short-circuit reviews of death cases in a system that’s notoriously plagued by racial discrimination and other miscarriages of justice.
Austin Sarat
Austin Sarat is the William Nelson Cromwell Professor of Jurisprudence and Political Science at Amherst College. The views expressed here do not represent Amherst College.
The Dictatorship
Israel’s new ‘buffer zone’ in Lebanon is a huge gift to Hezbollah
ByHussein Ibish
The killing of veteran Lebanese journalist Khalil’s charity last Wednesday represents among the worst elements of the renewed fighting between Israel and Hezbollah, particularly the dangers to civilians posed by Israel’s new “buffer zone.” And if Israeli military officials are to be believed, the goal may be to create a huge area under permanent Israeli control.
On March 1, Hezbollah launched a salvo of projectiles, after which Israel demanded all civilians leave all of southern Lebanon that lies south of the Litani River. Over a million people left their homes and flooded into Beirut. While working as a journalist within that zone, Khalil was killed by IDF troops (and a colleague of hers was severely injured).
Khalil’s employer, Lebanese government officials and rights groups said Khalil’s car was clearly marked and rescue workers were prevented from reaching her for hours as she slowly died under rubble. Israeli officials said they were in a car that left a Hezbollah-linked building driving toward the “yellow line” delineation of a new “buffer zone” in southern Lebanon.
The overwhelming backlash I witnessed created political space for a clear repudiation of Hezbollah’s militia status and authorization for the Lebanese Armed Forces to disarm the group.
Israel has cast Khalil as a Hezbollah operative and, thus, a legitimate target. She worked for Al Akhbar, a newspaper with pro-Hezbollah sympathies, but there is no evidence Khalil was anything other than a reporter. It cannot go unnoticed that Israel has a long history of killing troublesome journalists such as Shireen Abu Akhleha Palestinian American Al Jazeera reporter who was shot to death in 2022 while wearing a clearly marked blue vest labeled “PRESS” in the occupied West Bank.
The war in southern Lebanon has followed Israel’s Gaza playbook: near-total depopulation and destruction. The aim has been to deny Hezbollah any supportive environment by removing the entire society.
But the IDF’s new “yellow line” map suggests Israel wants to gobble up a large chunk of Lebanese territory south of the Litani that it has been coveting since the early 1950squite possibly to divert waters from that river and the Wazzani River (both of which flow down from the Israeli-occupied Golan Heights) and cut Lebanon off from one of its two offshore gas fields. There is far more potentially at play here than just security or “buffer zone.”
And it’s all likely to backfire and strengthen Hezbollah. The Lebanese government, which has shown a greater willingness to confront and contain Hezbollah than it has in the past, has been compelled to strongly denounce Israel’s conduct. Protests by Lebanese Prime Minister Nawaf Salam and President Joseph Aounechoing the Committee to Protect Journalists and other groups, indicate how badly Israel has misread the political equation.

Salam and Aoun led the cabinet in immediately denouncing Hezbollah for resuming hostilities and engineered a hitherto unthinkable unanimous cabinet decision identifying all of the organization’s paramilitary activities and arsenal illegal, unconstitutional and banned. Even Hezbollah’s Shiite allies in the cabinet from the Amal party endorsed the decision.
I was in Lebanon from late January to mid-March, and the overwhelming backlash I witnessed created political space for a clear repudiation of Hezbollah’s militia status and authorization for the Lebanese Armed Forces to disarm the group.
Lebanese Armed Forces Cmdr. Gen. Rodolphe Haykal, however, fears the military could split over a confrontation with Hezbollah, and he doesn’t want to be blamed for any resulting civil conflict. While Lebanese political leaders have tried to convince the military to move against the group in key southern areas, Israel has sabotaged them by overreaching.
The displacement of almost everyone in the south, combined with the new IDF map suggesting a major land grab plus potential diversion of water and Israeli control over Lebanese offshore gas, has alarmed even those most opposed to Hezbollah in Lebanon.

But a new Israeli occupation will not produce calm. Instead, it will take Hezbollah back to its 1982 founding mission: battling Israeli occupation troops in southern Lebanon. An Israeli land grab or occupation is an ideal scenario for Hezbollah’s paramilitary rebuilding and political rehabilitation, following the devastating 2023-2024 war that was triggered when Hezbollah launched attacks on Israel in solidarity with Hamas’ Oct. 7 attacks.
Khalil was killed during a Trump administration-brokered ceasefire, which was recently extended by another three weeks. But Israel plainly only agreed to this pause, which neither side has fully respected, under U.S. pressure. The Lebanese and Israeli ambassadors to the U.S. have met twice in person at the State Department, demonstrating Israel has an unprecedented opportunity to deal with a Lebanese government that wants Hezbollah disarmed and contained, and it is willing to negotiate diplomatic normalization with Israel — unthinkable until now.
But Israel has not accepted that the only alternative to a Hezbollah-dominated Lebanon is a strengthened Lebanese state run with authority from Beirut through the LAF. And it has faced a Lebanese government that unanimously has endorsed that, but by trying to depopulate, devastate and occupy much of the south, while seemingly gobbling up Lebanese water and natural gas.
Israel has made it as difficult as possible for political leaders in Beirut to move against Hezbollah.
But a new Israeli occupation will not produce calm. Instead, it will take Hezbollah back to its 1982 founding mission: battling Israeli occupation troops in southern Lebanon.
Whatever Israel says, virtually no one in Lebanon believes Khalil was a fighter or operative for Hezbollah. The seemingly casual way in which she was dispatched, and especially the apparent blocking of rescue crews for many crucial hours while she was under the rubble, reinforces a belief in Lebanon that Israel is on an irrational rampage.
The political costs this has imposed on leaders such as Salam and Aoun, who want the same thing Israel says it does — a disarmed and contained Hezbollah — have been almost prohibitive. Yet they have persisted with negotiations, while explaining they are just trying to “save Lebanon.”
Yet the U.S.-imposed ceasefire is heavily dependent on Washington’s negotiations to end hostilities with Tehran. President Donald Trump has said Iran must end financial support for Hezbollah, but his administration’s war goals and demands have been constantly in flux since the war began. For now, Israel and Hezbollah have continued to blame each other for limited violations and portraying themselves as respecting the truce. Yet it will only last another three weeks.
If Israel returns to the fighting as soon as possible, as Prime Minister Benjamin Netanyahu has given every impression of wanting to do, and continues imposing a new occupation in southern Lebanon, along with apparent efforts to seize Lebanese water and natural gas, the narrow and delicate political opportunity for the Lebanese state to take a hard line with Hezbollah will be squandered. Nothing could be better calculated to salvage Hezbollah from its own endless blunders and miscalculations, and provide the group a golden opportunity to rebuild militarily and politically.
We have seen this movie many times before, so we know how it ends: very badly for Lebanese and Israelis alike. The only winners will be in Tehran.
Hussein Ibish
Hussein Ibish is a senior resident scholar at the Arab Gulf States Institute in Washington.
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