I’m pretty sure the Harris suggestion requires you are specifically working as a waiter and a few other specific job descriptions.
So the possibility for abuse by “the powerful” does not seem possible to do legally.
People can always cheat illegally, which can work for years, but there’s a risk to be found out.
Personally I’m against making tips tax free, because it seems to be a bad solution to a problem of low wages in service industries.
But on the other hand, if it’s not politically possible with a better solution, I guess it’s better than nothing.