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

Plain English Breakdown

The bill states it will mirror federal deductions but does not define what those specific federal rules or amounts are within this document.

Bill to Create State Tax Deductions for Tips and Overtime

This bill amends state law to create personal income tax deductions that match federal rules for reported tips or gratuities and overtime pay.

What This Bill Does

• Amends Chapter 229 of the general statutes.

Who It Names or Affects

• Taxpayers who declare tips or gratuities.
• Workers who earn overtime pay.

Limits and Unknowns

• The bill does not specify the dollar amounts or percentage limits for these deductions.
• The effective date is not listed in the provided source material.
• The final status depends on executive action, which is not shown in the current document.

Official Summary Text

To establish personal income tax deductions that mirror the federal income tax deductions for tips or gratuities declared by a taxpayer and overtime pay.

Current Bill Text

LCO No. 519 1 of 1

General Assembly Proposed Bill No. 5087
February Session, 2026 LCO No. 519

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
REP. HOXHA, 78th Dist.

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

That chapter 229 of the general statutes be amended to establish 1
personal income tax deductions that mirror the federal income tax 2
deductions for tips or gratuities declared by a taxpayer and overtime 3
pay. 4
Statement of Purpose:
To establish personal income tax deductions that mirror the federal
income tax deductions for tips or gratuities declared by a taxpayer and
overtime pay.