[cma]

Median single income in the US was around $45,000 in 2024. $150K is not low income. It goes to $300K if filing jointly.

Major creators may still not get much since it's a power law distribution, but the tips thing is in no way limited to low income.

[arctics]

Generally correct, low income digital creators will benefit the most since "No Tax on Tips" will reduce their taxable income by 50% or more in comparison to someone who earns close to 150k which isn't a low income according to BLS as you pointed out.

[cma]

If you look at tax brackets plus the standard deduction lowering the bracket it affects, it will be a flat or regressive change in take home income amongst the cohort until at $90K or maybe a bit more, double median income, where you can start writing off against the 22% bracket. Assuming 50% tips.