before I go off, is the tip tax nation wide?

Here in Nevada there is a tip tax taken out of our paychecks. It can total up to half of our wages. Is it like this nation wide? also I feel that if the rich and bussinesses get a tax cut to put more money in there hands why not the same for lower income folks. As far as I'm concerned if you work a job where you get tips it usually pays low wages. more money in rich peoples hands should mean more money in poor peoples hands.