A popular Washington game is to oversell tax cuts to lower-income people. Republicans have excelled at this for half a century. Now Democrats want to play, too. Another Republican trick, perfected during the 2024 presidential campaign, is to eliminate taxes on stuff that scarcely gets taxed as it is. That’s what Trump did last year by eliminating taxes on tips. Only 4 percent of workers receive tips, and at least 37 percent of these people pay no income tax in the first place—and that’s before