Bill > HB4519

This bill amends the Illinois Income Tax Act to create a new income tax deduction for taxpayers who receive gratuities, also known as tips, and include these gratuities in their federal adjusted gross income. This means that individuals who earn tips as part of their income will be able to subtract the amount of those tips from their Illinois taxable income, effectively reducing their state income tax liability. The bill specifies that this deduction applies to gratuities as defined in Section 3 of the Minimum Wage Law and will be effective immediately upon becoming law.

https://www.ilga.gov/Legislation/BillStatus?DocNum=4519&GAID=18&DocTypeID=HB&SessionID=114&GA=104