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

Plain English Breakdown

The official status label says 'Passed Legislature', but the last action listed is referral to a committee, creating uncertainty about final passage based on this excerpt alone.

Personal Income Tax Deduction for Tips

This bill creates a new rule that lets taxpayers lower their state income tax by the amount of tips or gratuities they declare.

What This Bill Does

• Amends section 12-701 of the general statutes to add a new deduction.
• Allows taxpayers to subtract declared tips or gratuities from their taxable income for a specific year.

Who It Names or Affects

• Taxpayers who declare tips or gratuities as part of their income.

Terms To Know

Deduction

An amount subtracted from total income before calculating how much tax is owed.

Gratuities

Payments given to workers, often called tips.

Limits and Unknowns

• The text does not state a maximum dollar limit for the deduction.
• No effective date is listed in the provided source material.
• The bill was referred to the Joint Committee on Finance, Revenue and Bonding as of February 11, 2026.

Official Summary Text

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

Current Bill Text

LCO No. 1009 1 of 1

General Assembly Proposed Bill No. 5192
February Session, 2026 LCO No. 1009

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
REP. BUMGARDNER, 41st 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 a 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 a taxable year.