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.

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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.

Labor 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 source material does not provide specific details about the implementation or start date of the deduction.

Tax Deduction for Tips, Gratuity, and Overtime Pay

This act creates a personal income tax deduction in Connecticut for the amount of tips or gratuities and overtime pay that are deductible on federal taxes.

What This Bill Does

  • Creates a new tax deduction for people who earn tips or gratuities.
  • Includes overtime pay as part of the tax deduction.
  • Limits the deduction to amounts that can be deducted from federal income taxes.

Who It Names or Affects

  • People who earn tips or gratuities, such as waitstaff and bartenders.
  • Workers who receive overtime pay.

Terms To Know

Personal Income Tax
A tax that individuals pay based on their income earned in a state.
Deduction
An amount subtracted from taxable income to lower the total tax owed.

Limits and Unknowns

  • The bill does not specify when this deduction will start.
  • It only applies to amounts that are also deductible on federal taxes.

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.