department of education. of civil rights or ocr enforces federal civil rights laws in schools as was the recipients of department of education federal funding throughout the nation. it is all case investigations bush policy resources and provides school and committee technical assistance. in the recent report ocr reported the highest volume of civil rights complaints in its history. and it shows no signs of slowing. there are manyer explanations fr this increase including rising partisan tensions, the israel-hamas war, and attacks on lgbtq+ rights, particularly in colleges and universities. today, we will do more about work being done to ensure all students have equal access to education. our speaker, this afternoon, assistant secretary lehman, was nominated by president barack obama in june 2013 and was unanimously confirmedwa i the senate one month later. and to gender 2021, she chaired the u.s. commission on civil rights to it president obama appointed her in 2016 and served as legal affairs secretary for

southlake school officials informed federal authorities that they would not cooperate with the department of education court decision to overturn the chevron doctrine, referencing that case, southlake officials wrote quote, the ability of the department of education's civil rights to bring enforcement actions, based on interpretations is legally speculative, if it remains at all. the deal we can take these actions against us according to the supreme court, so we are not going to cooperate. this may be an early sign of the dangerous ripple effects of the supreme court recent decisions and a glimpse into what publicans really mean when they talk about dismantling the administrative state. with more on this i want to introduce nbc's reporter mike hicks about, who's been following the story. he also cohosts the podcast, southlake and grapevine, author of the book, they came for the schools, one towns fight over race and identity and the new war for america's classrooms. thank you for being with us. what a perfect sample, we have been talking for a few years now about southlake and what seems to be a local

rights in forces federal civil rights laws in schools as well as other recipients of the department of education federal funding through the nation. the resulting in -- investigations pushed policy and right school and technical assistance. in a recent report, ocr reported the highest volume of civil rights complaints in its history. and it shows no signs of slowing. there are many explanations for the increase, including rising partisan tensions, the israel hamas war, and attacks on lgbtq rights. particularly in colleges and universities. today, we will hear more about the work being done to ensure all students have equal access to education. our speaker, assistant secretary lehman, was nominated by barack obama in june 2013 and was unanimously confirmed by the senate a month later. until january 2021, she chaired the u.s. commission on civil rights to which president obama appointed work in 2015 and served as legal affairs secretary of california governor get some -- gavin newsom. if you have a question for our speaker, you can text it to 330-541-5794. city club staff will try and work it into

of that. we o are trying to fix the systm to make higher education more affordable. >> you're in the education departmentyou have to educate people on what's available. >> right. >> the education of basically congressional authorized student loan forgiveness programs. it's out there. 50 different categories where a student can say, i'm going to go in this education, i'm going to work over here, i'm going to go in health, scientific researching and i will go work over there because that takes care of my debt. they are paying for my college tuition, but they go out and whatever happens because they have no idea it comes back to roost on them and i don't know, i'm done. >> senator heidsmith, ranking member. >> thank you. i want to talk to you today, mrr being here. >> of course. >> on something that's very near and dear to me in the state of mississippi. on april the 19th, the department of education released omnibus title 9 rule which frankly flies in the face of the original intent for title 9. i've been around for a long time. it is amazing what this new rule is doing, many troubling aspects of it. tweak

department of education. the office of civil rights and forces federal civil rights law in schools as well as other recipients of the department of education and federal funding and also the investigations push policy resources and provide school and community technical assistance. in a recent report, reporting the highest volume of civil rights complaints in its history and it shows no sign of slowing. there are many explanations for this increase including rising partisan tensions, israelrt hams war and attacks on lgbtq plus rights particularly in colleges and universities. today we will share more about the work being done to ensure all have equal access to education. our speaker this afternoon, assistant secretary lehman, was nominated by president barack obama in june, 2013 and unanimously confirmed by the senate a month later. until january, she chaired the u.s. commission on civil rights to which president obama appointed her in 2016 and served as the secretary to california governor gavin newsom. if yo

instance the other night just with elon musk he said, of course he wants to eliminate the department of education. i read every one mandate that is available going back to reagan. they don't like the department of education and hate the post office. he has said that. in the past he has done with a proposed. host: let's get a response for you. guest: i am impressed that you read those mandates for leadership. that is impressive. i would zero in on a phrase you used earlier about guardrails. one of the more interesting and some would say troubling parts of the mandate for leadership is obviously the notion that the white house should be able to observe more control over the department of justice. the department of justice since the aftermath of the nixon presidency and watergate era has tried to operate with independence, and that is true under democrats and republicans. former president trump has said repeatedly that he wishes the justice department was more at his whim and that he could direct the doj in ways he sees fit. that is something he has said publicly on social media and elsewhere and so

nationalist plan for the republican presidency and we are looking at chapter 11, which is the department of educationis from the first sentence of the chapter it says, ultimately, the federal department of education should be eliminated. but it is not so simple. the chapter goes on to outline a long list of radical action to reshape this country's education system from top to bottom. that list includes dismantle the department of education and the head start program for young children in poverty and cut, title i funding for schools serving low-income children, recent federal civil rights protections for lgbtq+ students. undercut federal capacity to enforce civil rights law. reduce that all funding for students with disabilities and remove guardrails designed to ensure these children are adequately served by school. privatized the federal student loan portfolio and end student loan -- student loan forgiveness and promote universal private school choice. let's talk about the last one, what they mean by universal private school choice. what it means is vouchers designed to help families pay for private

department of education. ump's agenda 47 campaign has proposed eliminating the u.s. department of education. in a campaign video, he said he wants states, not the federal government, to have control over schools. throughout trump's presidency he proposed billions of cuts to the department of education's budget. harris' campaign has criticized trump for threatening to dismantle the department while expressing support for federal funding and policy initiatives from the agency. let's look at what former president trump said in an interview earlier this month with elon musk when he talked about the department of education. [video clip] fmr. pres. trump: we are ranked at the bottom of every list of the top 40, ranked number 40, number 38. norway, switzerland, sweden, different countries are ranked -- actually, china is pretty close to the top, top six or seven, but we are ranked almost at the bottom, 38, 39, 40, horrible. yet, we spend more per pupil than every country in the world. one of the first acts i am going

the esa money in arizona comes on the department of education. at budget is being told was for the superintendent that they are in a surplus. it is not budget busting if the department of education has a surplus. that's a factual conversation. the 80% conversation about whether kids are going to be in private school or getting in the private school is a much more nuanced and important conversation to have. in the state of indiana where i live there is a robust voucher program. it serves about 6% of kids. if you surveyed the families you would hear i want a voucher and i have gone to private school. they would say that kid has always been in private school. they are not asking whether the child would attend a private school without the program. we know the answer to that. the answer is they wouldn't. if you're looking at the data based on in the last year have you attended a public school and they have been on the choice program from the beginning and that it held the access choices, of course they will be an existing private school student. does i

this is them talking about the department of education and mr. trump's plans. >> think of education, we are ranked at the bottom of every list of the top 40. we are ranked number 40, number 38. norway, switzerland, sweden different countries are rarpbges pretty close to the top there. top six or seven. but we are ranked at the bottom. almost at the bottom. 38, 39, 40. in other words horrible. yet we spend more per pupil than any other country in the world. we spend more. and what i'm going to do, one of the first acts, this is where i need an elon musk, i need somebody that has a lot of strength and courage and smarts, i want to close the department of education, move education back to the states, where states like iowa, where states like idaho -- not ever state will do great. because states basically aren't doing good now. you look at gavin newsome, the governor the california. he's dot a terrible job. he's not going to do great with education. of the 50, i would bet that 35 would do great. and 15 of them or 20 of them will be as good as norwayme

of education of topeka, kansas, vice president harris and governor walz are advancing, advocating all-american have access to quality education. while donald trump is proposing to close the u.s. departmentf education, take america back and make america great again removes federal standards, educational oversight, and financial support for millions of children. the good old days of states rights is an antiquated approach to education. to educate american children, we must not go back to the days of old when education was unfairly administrated in a segregated society. so on this, the 70th anniversary of the brown decision and as we approach a critical election, we must make higher education a priority for all citizens, but especially for african-american men and women. >> thank you, dr. ward. next we will have martin rexton talk to us about criminal justice. >> thank you. good morning. i'm the president and ceo of the crimson pac. i'm happy to also say that we have wholeheartedly endorsed vice president harris for the nomination for the president of the united states. as we are discussing criminal justice, she has a criminal justice background and history. as a former prosecutor and atto

of you are gone. >> laid out policy proposals including his desire to end the education department. >> i want to close up the department of education, move education back to the states. >> the interview started more than 40 minutes late because of technical difficulties, which musk claims were a result of a ddos or distributed denial of service cyber attack. but critics are skeptical pointing to the fact that the rest of x was working and last year's glitchy stream conversation with florida governor ron desantis, which trump called, quote: a disaster at the time. 1.3 million people were simultaneously watching the trump-musk conversation at one point as trump criticized several harris policies including her recent messaging on the border crisis. >> she is saying she was strong on the border. we're going to be strong. well, she doesn't have to say it, she could close it up right now. >> harris campaign firing back, quote: trump's entire campaign is in service of people like elon musk and himself. self-obsessed rich guys who will selling out the middle class and who cannot run a livestream in the year 2

christine romans now on the department of education's struggle to get it right. >> reporter: across theof college students are unpacking and moving in, many fresh off a financial aid process marred by delays and glitches. what was supposed to be a simplification of the critical free application for federal student aid, the fafsa, was hobbled by technical errors. that's according to the department of education. without knowing how much aid they would receive, it made it difficult for families to pick a school. christie childs faced delays last year for her two kids in college and now worries about her high school senior, hannalise, who is banking on a band scholarship for next year. >> i sure hope that they work the bugs out and have it ready to make it user friendly and to have results quickly even if it only covers partial tuition. we still have dorms and books and meals and all of those things to make sure that we have covered. >> reporter: and you need the fafsa information to get to the universities, so they can make an offer and you can see what is the best for your family financia

in a statement to kron 4, the department of education says in part, we are deeply committed to ensuring students and families have the information they need to make informed decisions about their higher education plans and will continue to partner with the u.s. department of education to provide a smooth application process next year. >> coming up next, crime progress in lots of arrests. oakland's top cop talked about the state of his department after 3 months on the job. governor newsom signed a series of public safety bills today. how he says the new legislation will help tackle retail theft at all. and then olympic gymnast jordan chiles breaking her silence. she's responding for the first time publicly after that bronze medal was taken from her. what a z's baking the house special. arisa's styling a new look. and steve's filling his biggest order ever. with the first ever comcast business five-year price lock guarantee, these business owners get five years of value on gig speed internet and advanced security. all from the company with 99.9% network reliability. so now they can focus

your point about the department of education. lled for closing department of education. a mainstream republican plank for longer than i've been alive. longer than even you've been alive. similar in age but longer than both of us alive. this is a very fundamental plank of the republican party closing the department of education kangs and shifting it all back to the states. >> andy abortion overlap? >> that, really glad, again. really glad for this invitation to state to your audience, because it's so much better to hear without filter in between, there will be no national abortion ban under a trump administration. there will not be a national ban on abortion. it will be left up to the voters in the several states. so you live in rhode island, your state legislature and your governor will decide the laws based upon your input or a valid referendum or live in ohio or kansas. >> so to the extend 25 members of congress you know some republican members of congress and used to work in congress as well said that. you're saying, no, to tha

i want to close up department of education, move education back to the states where -- >> yeah. >> states like iowa, where states like idaho, you know, not every state will do great because states have basically -- aren't doing good. >> musk also offered to help with making the government more efficient. >> i think it would be great to just have a government efficiency commission that takes a look at these things and just ensures that the taxpayer money, the taxpayers' hard earned money is spent in a good way. i'd be happy to help out on social commission. >> i would love it.

of tough decisions. united educators of san francisco say california department of education is holding up the hiring ofof positions. union leaders say the positions are critical to student well-being. >> well, the ones we're highlighting tonight are around counselors, social workers, nurses and special education positions. >> the union says the issue boils down to a bureaucratic slowdown between the state department of education, which is now exercising some oversight of the school district. they say the department of education doesn't want to hire for the positions. if sfusd financial instability means those workers will just have to be laid off next year. the school district released a statement reading in part, quote, we all share the goal of returning sfusd budget to local control, and we are working collaboratively with our fiscal advisors on hiring for vacant positions. labor leaders say that leaves them and the students in the district caught in the middle. >> the reason why we're organizing today is to raise the stories of our educators and our families who are facing the brunt of sort of this

of education. let's play that. >> donald trump and jd vance. they are dangerous. it is all right there in project 2025. they will shut down the department. making educators pay a higher percentage in taxes and billionaires. >> how do you respond to these criticisms from vice president harris? >> i am 100% supportive of the idea of abolishing the department of education. donald trump is a businessman. he is looking at the return on investment the american people have gotten from as of $1 trillion. for all of that money, they have not really moved. i say let's scrap it. it will actually get more money into the classrooms. >> angela saint to abolish the place he used to work. >> absolutely. [laughter] >> governor tim walz, very popular with the teachers union because he poured a whole lot of money into minnesota school spirit if you look at this graph that we have for you, it basically shows money going way of first student but then performance going way down in terms of reading proficiency in math proficiency. how do you assess those numbers, angela? >> you could make a chart for pretty much anywhere in america. education could just be fi

of tough decisions. united educators of san francisco say. california department of education is holding up the hiring of dozens of positions. how are we doing today? educators rallied in front of school district headquarters, laying bush supports school counselors who address the needs of foster kids. and she says the hold up has meant staff has had to scramble to make sure that some of the most vulnerable students get the support they need. at the beginning of the school year, the fifth graders are now coming into sixth grade, or students who are going to high school for the first time and, you know, layered with our vulnerable groups to just like having a sense of, you know, who do i go to for what? >> i think it's a it's very palpable to our students, the ones we're highlighting tonight are around counselors, social workers, nurses and special education positions. >> the union says the issue boils down to a bureaucratic slowdown between the state department of education, which is now exercising some oversight of the school district. they say the department of

of tough decisions. united educators of san francisco say california's department of education is holding up the hiring of dozens of positions. how are we doing today? educators rallied in front of school district headquarters, laying bush supports school counselors who address the needs of foster kids. and she says the holdup has meant staff has had to scramble to make sure that some of the most vulnerable students get the support they need at the beginning of the school year, the fifth graders are now coming into sixth grade, or students who are going to high school for the first time. >> and, you know, layered with our vulnerable groups to just like having a sense of, you know, who do i go to for what? i think it's a it's very palpable to our students. >> the ones we're highlighting tonight are around counselors, social workers, nurses and special education positions. >> the union says the issue boils down to a bureaucratic slowdown between the state department of education, which is now exercising some oversight of the school district. they say the department of education doesn't want to hire for the

the department of education is responding. >> many are concerned the fewer students will be able to attend college this year. this comes after the state department of education announced that fafsa. >> will once again be delayed until december. 1st, widespread problems with the free application for federal student aid. the his cause, some difficulties and delays for students here in california, especially for mixed status. students who have at least one parent without a social security number in a statement to kron 4, the department of education says in part, we are deeply committed to ensuring students and families have the information they need to make informed decisions about their higher education plans and will continue to partner with the u.s. department of education to provide a smooth application process this next year. >> coming up, we have reaction from a bay area real a tour ahead of a major change for people buying homes and selling homes. and certainly the folks working in that industry. plus, a former santa clara county fairgrounds, official is accused of taking thousands dol

he went after the department of education. what do you think about this? >> doesn't donald trump want our kids to be smarter than he is? i mean, that that's kind of my first approach is why would you want to punish the kids? trump's project 2025? it goes after women in the right to make decisions about their bodies same-sex couples and the right to love who they want to love? and it goes after books in your ability to read them and have access to them at the library. but why can't we at least leave the kids out of it? and so he's just an unserious person and he represents the past. kamala harris is talking about the future when it comes to the border, she's got a solution for the border. she wants to solve the issue. he wants to scream about the issue when it comes to our kids. she wants to protect them in their in their classrooms from gun violence and give them the tools that they need so they can compete for a job in the 21st century, the congressman swalwell, to your point about kamala harris, why hasn't kamala harris laid out her policy agenda? >> it's

as a candidate, vivek ran on shutting down multiple government agencies, including the department of educationthe fbi, the atf, and the department of commerce, and released detailed plans for taking a meet ask to the administrators -- meat axe to the administrative state, cutting regulatory headcount by some 75%. he's also been a vigorous internal critic of the republican party. in fact, earlier this summer, he told the libertarian party convention "i have voted as many times for a libertarian for u.s. president as i have for a republican." i haven't even purer record. if i recall correctly, all my votes for president have been for the lp ticket, for all the good that's done me. but vivek has also been a key player in a very important debate on the right that we've been watching from the outside at cato. there's this emerging of view pushed by the increasingly influential national conservatives that says instead of dismantling the regulatory state, let's think about how we can get this ring of power to work for us. he has taken the opposite side of that debate. as he put it at a recent nationa

you know why _ department of education. you know why he _ department of education. e is _ department of education. 7m, know why he is disassociating himself with it? the media started asking him about it. do you really believe that donald trump has read project 20 25? at some point he is going to say no, i'm going to run for president and i'm not going to look at any project or papers from think tanks and i am going to make my own decision but democrats want you to believe that donald trump is, who doesn't listen to anybody according to the democrats, is going to listen to this think tank who put this paper together. mike democrats need together. mike democrats need to be concerned. are they setting the standard? then they are going to have to answer to how much influence a guy like marc elias... i how much influence a guy like marc elias. . ._ marc elias... i hate to see misinformation _ marc elias... i hate to see misinformation bleeding l marc elias... i hate to see i misinformation bleeding into our audiences of this is a part of a _ our audiences of this is a pa

in them have not been approved yet or there is someone walking that through the california department of educationth the 112 vacancies we can see, we use the districts map for what they say is the classroom/teache r ratio and that is around 2900 students. >> reporter: the district telling me that they are short 100 teachers here but they are working actively to fill those positions. there is discussion of the merger and closure of some schools within the san francisco school district but that won't be announced until september. >> thank you for that. >>> let's say good morning to our friends in sunnyvale where it is day one of the new school year at cumberland elementary school. one of the many schools where students are going back to class. have a great day. >>> voters decide and this morning the stage is set for the start of the democratic national convention. california delegates will join others from around the nation to officially nominate, harris and tim walz in their bid to win the white house. tony dokoupil joins us now from chicago. who is first up at the convention and what strategy is r

on president biden's this grew 255 budget request for united states department of education. thank you for leadership and continued partnership. i'm proud of how we work together in a bipartisan fashion during this administration to raise the bar for american education. together, we are prioritize substance over sensationalism, defending public education instead of defunding it. .. learners retain recruitment develop great. the whole question is. the more people access to the monthly billing pathway to careers doors the higher education college affordability. college. making these investments while honoring the bipartisan agreement. when we look beyond that.there is common ground about what matters for our students without getting out by third grade opening career and college pathways making higher education more affordable and i know we will build on not prioritizing results. i look forward to working with you. >> we will begin rounds of five minutes of questioning. like many of my colleagues i am troubled by implementation issues and concerned the number of high school stude

the florida department of education is starting to look like a participation trophy case of people he appoints. republicans like desantis and trump share a complete disregard for a government that reflects the will of its constituents and they will do anything to impose their agenda and that is what they are telling us with project 2025. they want to dismantle the department of education. they want to cut title i funding and end early childhood. comes like -- childhood programs like head start. when they tell us who they are we have to believe them. we have to organize and vote them out of office. >> quickly before i have to let you go, i want people to understand, you are not a professional politician. you are not somebody who said you know what, i'm going to be running for office. you ran for school board because you got fed up with what was going on and how it was impacting you, your family, your child's education. >> absolutely, you know. again i said i'm a mom, i'm an educator. i went and fought with my fellow educators in a sea of red t-shirts and fighting for fair wage increase

is the baseline, the foundation to exactly what you are just saying, simon, upending the department of educationand human services to the department of life. who knows what that means. >> the dieting women, the care they needed, abortion or anything else and they don't think we should have. >> but it does more than just that. there are other aspects of that department, rebranding it does what? so, you have all of these questions that they only know the answer to and those training videos gives you some peek behind the curtain to thinking of what those answers are. >> and in addition to these policies not be normal this is not what a normal transition looks like right? a normal transition you win on election, you make sense of where he wants to go, it is not a multiyear commitment with hundreds of thousands of dollars spent and this many people stopped in advance. >> yeah, normal, and to be clear, a normal transition is funded by the united its government. until right now, donald trump and kamala harris, the vice president, they have access to the transition, and they should be standing up transi

they want to abolish the department of education. they want to convert the department of justice into an institute of political persecution under the president. so his friends are left alone in all cases and the political adversaries as he sees them are investigated and prosecuted. they are telling us what they want to do. the funny thing is when trump says i don't know the first thing about project 2025 and there is a lot of stuff i disagree with, too, though he has not said what. >> so you've got the sort of issues, things like getting rid of the department of education or using the long dormant, you know, ridiculous comstock act to essentially empower the department of justice to stop people from mailing birth control or medication abortion, right? you also have sort of the way the government works and i think this is an important place to highlight it. chief justice john roberts in his decision in the trump immunity case, donald trump himself, russell vought as you will hear in a second in this interview, and also project 2025 are

in a statement to call for the department of education says in part, quote, we are deeply committed to ensuring students and families have the information they need to make informed decisions about their higher education plans and will continue to partner a partner with the u.s. department of education to provide a smooth application process this next year. governor gavin newsom unveiled a proposal that would require oil companies to maintain a fuel reserve in an effort to prevent price spikes. he says the state would impose penalties on refiners that fail to comply with those proposed requirements. newsom was blamed oil companies for the state's high fuel prices signed a bill into law last year to prevent price gouging and improve transparency. chevron, which opposes those efforts as said it's moving. it's chevron headquarters from san ramon to houston. by the end of the year, chevron blame california policies for the high cost of fuel in the state. and taking a look now at gas prices in the bay area. those have remained steady since the start of the week. the state average for the pr

eliminate the department of education. d end programs like head start which of would take away preschool from hundreds of thousands of our children. all of this, to build on what donald trump did in his first term when he was president. he gave tax breaks to billionaires and corporations, tried to cut social security and medicare every single year, and he and his allies have tried more than 60 times to end the affordable care act. to take us back to a time where insurance companies had the power to deny people with pre-existing conditions -- remember what that was? denying children with asthma? breast cancer survivors? grandparents with diabetes? you know america has tried these field policies before. we are not going back. we are not going back. [cheers and applause] we all hear or remember what those four years were like. enter day we were given yet another reminder. this afternoon, -- [laughter] v.p. harris: [laughs] donald trump spoke at the annual meeting of the national association of black journalists. and it was the

the department of education says the delay will allow them to beta, test and fix issues before it's available to millions of students. they had a really hard time in 2024 and a lot of problems. all right. for the first time in over a century, salmon will swim free along a major river in california. of course, we're talking about the klamath. it runs along the california oregon border. salmon haven't been able to swim in that water for a while because of dams blocking their way. but this week, crews will use excavators to remove two dams in the river, allowing the water to flow flow freely through the channel. environmentalists say the river should once again be full of fish by next year. very nice. let's take a look outside now on this wednesday evening. looks beautiful in downtown san jose. i was in downtown san jose today at the rotary club at a very nice lunch with the men and women there. robert is here talking about our weather as well. and this time tomorrow we'll be getting closer to san jose state football game kickoff. tomorrow night we're going to look at that forecast to the good n

they're blaming not only the district, but also the california department of education. >> the >> san francisco teachers, principals and counselors rallying outside the school district's office tuesday night about ongoing staffing shortages. we are short paraprofessional special education a accounts their union says the california department of education is creating barriers for the district to hire more staff, their principals and assistant principals have candidates who've been offered positions as early as april or may. >> some of them moved to the bay area to work usda. and now they're being told their job might not exist despite the money being in our budget is for these positions. now we're being told again to do more with less us. if usd has been under state oversight for financial troubles, the cde has recommended the district cut staff in close schools to eliminate a massive deficit. but the state agency denies that it's keeping the district from hiring more teachers. the cde says state advisors have been working with the district throughout the summer to verify funding for a

. >> i want to close up department of education, move education back to the states, where -- >> yeah.ere states like iowa, where states like idaho, you know, not every state will do great. >> desi: what is happening in his mouth? i know the guy's big on slurs, but this is next level. [audience reacts] [cheers and applause] and look, i know his speech was distracting, but did sylvester trump over here just say he wants to close the department of education? think this through, trump. without schools, where are you going to ban books from? think, think! it's weird he's even talking about sending teachers to the gulag, because trump has more popular policies. like his proposal to end taxes on tips. which is so popular that kamala harris now says that she supports it. and trump is not happy about that. >> no tax on tips, and all of a sudden, she's making a speech and saying there will be no tax on tips. i said that months ago. and then all of a sudden, for politics, she says, you know -- she comes out with with what i said. >> desi: look, to be fair, kamala did copy trump's no tax on tips