KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

Back to Connecticut

HB05051 • 2026

AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR TIPS OR GRATUITIES AND OVERTIME PAY.

AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR TIPS OR GRATUITIES AND OVERTIME PAY.

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Rep. Devin R. Carney, 23rd Dist.
Last action
2026-02-06
Official status
Referred to Joint Committee on Finance, Revenue and Bonding
Effective date
Not listed

Plain English Breakdown

The official text confirms the amendment of section 12-701 but provides no details on how to calculate or claim the deduction.

Personal Income Tax Deduction for Tips, Gratuities, and Overtime Pay

This bill creates a state personal income tax deduction for tips, gratuities, and overtime pay that are already deductible under federal law.

What This Bill Does

  • Amends section 12-701 of the general statutes to add a new tax rule.
  • Establishes a deduction on state personal income taxes for specific types of earnings.
  • Allows taxpayers to deduct amounts received as tips or gratuities if they are properly deductible for federal income tax purposes.
  • Permits deductions for overtime pay that is properly deductible for federal income tax purposes.

Who It Names or Affects

  • Individuals who file personal income taxes in the state and receive tips, gratuities, or overtime pay.

Limits and Unknowns

  • The deduction only applies if the income is already deductible for federal tax purposes.
  • An effective date has not been listed in the provided source material.
  • The bill was referred to a committee, and its final status beyond that point is unknown.

Bill History

  1. 2026-02-06 Connecticut General Assembly

    Referred to Joint Committee on Finance, Revenue and Bonding

Official Summary Text

To establish a personal income tax deduction for the amount of tips or gratuities and overtime pay properly deductible for federal income tax purposes.

Current Bill Text

Read the full stored bill text 
LCO No. 417 1 of 1

General Assembly Proposed Bill No. 5051
February Session, 2026 LCO No. 417

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
REP. CARNEY, 23rd Dist.
REP. PAVALOCK-D'AMATO, 77th Dist.
REP. POLLETTA, 68th Dist.
REP. VAIL, 52nd Dist.

AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION
FOR TIPS OR GRATUITIES AND OVERTIME PAY.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That section 12-701 of the general statutes be amended to establish a 1
personal income tax deduction for the amount of tips or gratuities and 2
overtime pay properly deductible for federal income tax purposes. 3
Statement of Purpose:
To establish a personal income tax deduction for the amount of tips or
gratuities and overtime pay properly deductible for federal income tax
purposes.