Income tax, state; subtractions for tips.

Voted 7/21/2026View source

Summary

Individual income tax subtractions; tips. Establishes an individual income tax subtraction for income attributable to tips in an amount equal to (i) 25 percent of the federal tip income deduction for taxable year 2026 and (ii) 50 percent of the federal tip income deduction in taxable year 2027 and thereafter.

Digest published by the state legislature, retrieved via Open States. Heard is not affiliated with either.

Bill text

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IntroducedOfficial document (PDF)
IntroducedOfficial document (HTML)

Roll-call record

How representatives voted

0 yea·0 nay

No roll-call votes recorded for this bill yet.

Docket history

Action history

7/21/2026Continued from last session
1/28/2026Continued to next session in Finance and Appropriations (9-Y 4-N)
1/24/2026Fiscal Impact statement From TAX (1/24/2026 9:56 am)
1/14/2026Referred to Committee on Finance and Appropriations
1/14/2026Prefiled and ordered printed; Offered 01-14-2026 26104554D