You might be right on the big picture...I'm not there

Looking at the small picture, I'm assuming there will something like box 65b where you'll declare your total income from tips. Basically incentivizing people to fully to even over report.

Thinking more about this, I think a lot of individuals will attempt to roll "grey economy" stuff into box 65b. Because the IRS has always loves to go after people declaring $8k yearly earnings who bought a new BMW.

In essence the gov't is buying a valuable economic survey with by giving "qualified immunity" on a debt they've rarely ever been able to collect well anyways.