Why should customers need to care about a store’s employees tax bracket

From 2025 to 2028, in a specific list of qualified occupations, as long as your AGI is below $150,000.

Is there something about serving people food that means you should get a tax break? Or is that just a holdover of cash tipping to kindly get servers to actually declare the full value if their tips as wages instead of just saying they magically weren't tipped all year