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

Plain English Breakdown

The bill status shows it passed both chambers, but the effective date is unknown based on this document alone.

Personal Income Tax Deduction for Tips

This bill creates a new rule that lets people subtract reported tip income from their total earnings when they file state taxes.

What This Bill Does

• Amends section 12-701 of the general statutes to add a tax deduction.
• Allows taxpayers to deduct tips or gratuities declared for the taxable year.

Who It Names or Affects

• Taxpayers who receive and report tips or gratuities

Limits and Unknowns

• The text does not state a maximum dollar limit for the deduction.
• An effective date is not listed in this document.

Official Summary Text

To establish a personal income tax deduction for the amount of tips or gratuities declared by a taxpayer for the taxable year.

Current Bill Text

LCO No. 378 1 of 1

General Assembly Proposed Bill No. 5057
February Session, 2026 LCO No. 378

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
REP. BRONKO, 70th Dist.

AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION
FOR TIPS OR GRATUITIES.
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 2
declared by a taxpayer for the taxable year. 3
Statement of Purpose:
To establish a personal income tax deduction for the amount of tips or
gratuities declared by a taxpayer for the taxable year.