Kristin Sharp, CEO of the Flex Association, said in a press release that the proposed No Tax on Tips legislation supports American workers by allowing them to retain more of their earnings while ensuring transparency and accountability.
"On behalf of the app-based industry and its 7.3 million independent workers, we thank Chairman Smith and the Ways & Means Committee for including app-based earners in the proposed 'No Tax on Tips' initiative," said Sharp. "We urge continued support for policies that recognize the vital contributions of app-based workers and strengthen opportunity in the digital workforce."
The House Ways and Means Committee’s tax package would create a new above-the-line deduction for qualified tips, extending eligibility beyond traditional employees to include independent contractors who receive a 1099-K, 1099-NEC, or report tips directly to the IRS. Under the proposal, independent workers like rideshare drivers, delivery couriers, and beauty professionals would be able to deduct voluntary tips from taxable income for tax years 2025 through 2028, provided they work in occupations that traditionally received tips as of December 31, 2024. Final occupation eligibility will be determined by the Treasury Department.
The House Republican’s “One Big, Beautiful Bill” proposes to extend Trump-era tax cuts permanently and introduce new relief measures, including an above-the-line deduction for tips, overtime pay, and car loan interest. The bill also enhances the Child Tax Credit, expands Health Savings Account eligibility, and creates “MAGA Accounts” to promote long-term savings for children. Lawmakers say the package is intended to deliver tax relief for families, workers, and small businesses while maintaining policies aimed at encouraging economic growth.
Major app-based rideshare and delivery platforms contributed an estimated $212 billion to the U.S. economy in 2022, according to the Flex Association. That year, platforms like Uber, Lyft, DoorDash, and Instacart facilitated roughly 4.3 billion rides and deliveries nationwide—equivalent to more than 16 app-based transactions for every U.S. adult. The report estimates there were about 7.3 million active drivers and delivery partners working across an average of 1.9 platforms each, with platform-driven economic activity also indirectly supporting at least 2.1 million additional jobs across the broader economy.
According to her LinkedIn profile, Sharp is the CEO of the Flex Association representing app-based platforms and independent workers in the gig economy. She previously held leadership roles at Jobs for the Future, Entangled Group, and New America and spent over a decade in senior policy roles in the U.S. Senate. Sharp holds degrees in political science from the University of Michigan and Duke University.
