My company takes a percentage of my pre taxed tips and gives them to support staff. May I claim this as an expense? The support staff does not claim it.

It doesn't work that way. The business should "not" be reporting on your W-2, the tips you are paid, that are given to the busboys *by the employer*. What's on box 1 of your W-2 would include "allocated" tips, which may actually make your box 1 income higher than it really is. But see the instructions for W-2 box 8 at https://www.irs.gov/pub/irs-pdf/iw2w3.pdf. You'll note it references the instructions for form 8027 which is an employer form they are required to file. Those instructions are at https://www.irs.gov/pub/irs-pdf/i8027.pdf. Take note of the "TIP" immediately under "General Instructions - Purpose of Form" on page 1.

Most likely, if the employer is the one allocating the tips, then they are not including tip money allocated to the busboys on your W-2 already.