Bill
Bill > SB00066
CT SB00066
CT SB00066An Act Establishing A Temporary Personal Income Tax Deduction For Tips Or Gratuities.
summary
Introduced
02/04/2026
02/04/2026
In Committee
02/04/2026
02/04/2026
Crossed Over
Passed
Dead
Introduced Session
2026 General Assembly
Bill Summary
To establish a temporary personal income tax deduction of up to twenty-five thousand dollars for the amount of tips or gratuities declared by certain taxpayers for the taxable years commencing on or after January 1, 2026, and prior to January 1, 2029.
AI Summary
This bill establishes a temporary personal income tax deduction for tips or gratuities, allowing taxpayers to deduct up to $25,000 of declared tips from their taxable income. This deduction will be available for tax years beginning on or after January 1, 2026, and ending before January 1, 2029. However, the deduction will be phased out for individuals with an adjusted gross income exceeding $150,000 if filing as single, and for married couples filing jointly with an adjusted gross income over $300,000. This provision aims to provide temporary tax relief to individuals who receive tips as part of their income.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Referred to Joint Committee on Finance, Revenue and Bonding (on 02/04/2026)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.cga.ct.gov/asp/cgabillstatus/cgabillstatus.asp?selBillType=Bill&bill_num=SB00066&which_year=2026 |
| BillText | https://www.cga.ct.gov/2026/TOB/S/PDF/2026SB-00066-R00-SB.PDF |
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