Notes: The tip pooling rule is a Department of Labor rule that would make it legal for employers to pocket their workers’ tips, as long as they pay those workers at least the minimum wage. The methodology for calculating the preferred, low, and high estimates of tips that would be taken from all tipped workers is described in Heidi Shierholz, David Cooper, Julia Wolfe, and Ben Zipperer, Employers Would Pocket $5.8 Billion of Workers’ Tips under Trump Administration’s Proposed ‘Tip Stealing’ Rule, Economic Policy Institute, December 14, 2017. Factored into the above analysis are the following three facts: (1) Fifteen states have more protective state laws so the impact of the rule will be greatly diminished in these states. These are California, Delaware, Illinois, Kentucky, Minnesota, Montana, Nevada, New Hampshire, New York, North Carolina, North Dakota, Pennsylvania, Utah, Washington, and Wyoming. (2) Four states in the Tenth Circuit without more protective state laws—Colorado, Kansas, New Mexico, and Oklahoma—will likely be unaffected by this rule because of a Tenth Circuit court case that invalidated the 2011 regulation that said employers cannot take tips (i.e., workers in these states have already lost these protections). (3) Four states in the Fourth Circuit without more protective state laws—Maryland, South Carolina, Virginia, and West Virginia—will likely see reduced impact of the rule, i.e., workers in these states have already likely lost some protections because there is uncertainty about the enforceability of federal tip protections due to a Fourth Circuit court case.