The new tax break on tips is good news for tens of thousands of New York waiters and housekeepers, who no longer pay federal taxes on up to $25,000 a year in tips they collect.

But that benefit — a boost for low-pay workers that President Donald Trump sought — is no help at all for vastly more New York workers who earn the same or less, just not in the form of tips. More than 620,000 low-wage home health and personal aides, for example, will continue to pay an average of about $2,600 a year in federal taxes, while higher-earning maids and housekeepers with tips are taxed less than $340.

That glaring tax difference for low earners was one of the findings in a new report by state Comptroller Tom DiNapoli's office , which dissects the impact on New Yorkers of tax changes enacted in July b

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