Bill
Bill > SB00047
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 personal income tax deduction of up to twenty-five thousand dollars for the amount of tips or gratuities declared by a taxpayer employed in certain occupations.
AI Summary
This bill establishes a new personal income tax deduction for individuals who receive tips or gratuities as part of their employment. Specifically, taxpayers employed in occupations that the Internal Revenue Service (IRS), the U.S. government agency responsible for tax collection and enforcement, recognizes as customarily and ordinarily receiving tips will be eligible for a deduction of up to $25,000 on their declared tip income. This aims to provide tax relief to workers in service industries who rely on tips as a significant portion of their earnings.
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=SB00047&which_year=2026 |
| BillText | https://www.cga.ct.gov/2026/TOB/S/PDF/2026SB-00047-R00-SB.PDF |
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