Proposed S.B. No. 47
Session Year 2026

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

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.

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  Employees 

 

• HB05003 - AN ACT CONCERNING WORKFORCE DEVELOPMENT AND WORKING CONDITIONS IN THE STATE.
• HB05267 - AN ACT CONCERNING ELIGIBILITY FOR INCAPACITY BENEFITS UNDER THE WORKERS' COMPENSATION ACT.
• HB05275 - AN ACT CONCERNING A CONTRACTOR'S RESPONSIBILITY FOR UNPAID WAGES ON A CONSTRUCTION CONTRACT.
• HB05280 - AN ACT CONCERNING A NONCHARGE FOR EMPLOYEES PAID BENEFITS THROUGH THE SHARED WORK PROGRAM DURING PERIODS OF HIGH UNEMPLOYMENT.
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• HB05390 - AN ACT CONCERNING THE REGIONAL PLANNING INCENTIVE ACCOUNT.
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• HB05492 - AN ACT CONCERNING LIMITATIONS ON THE USE ON NONCOMPETE AGREEMENTS.
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• SB00061 - AN ACT ESTABLISHING A VOLUNTARY EMPLOYER PAYROLL TAX AND A PERSONAL INCOME TAX CREDIT FOR CERTAIN EMPLOYEES.
• SB00092 - AN ACT ESTABLISHING ADDITIONAL PROTECTIONS FOR WAREHOUSE WORKERS.
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• SB00353 - AN ACT CONCERNING REASONABLE ACCOMMODATIONS IN THE WORKPLACE FOR CONDITIONS RELATED TO MENOPAUSE.
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• SB00471 - AN ACT CONCERNING THE USE OF APPRENTICES ON PREVAILING WAGE PUBLIC WORKS PROJECTS.
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• SB00488 - AN ACT IMPLEMENTING THE TREASURER'S RECOMMENDATIONS FOR REVISIONS TO THE UNCLAIMED PROPERTY PROGRAM AND SECOND INJURY FUND.
• SB00513 - AN ACT CONCERNING A PAYROLL TAX AND STRUCTURAL EFFICIENCY IN THE COLLECTION OF SUCH TAX AND ESTABLISHING AN ADMINISTRATIVE EFFICIENCY ACCOUNT FOR THE REDUCTION OF CERTAIN CONSUMER CHARGES.
• SB00515 - AN ACT CONCERNING THE CONNECTICUT WORKFORCE AND A PRODUCTIVITY GAP SURCHARGE.

  Income tax deductions (State) 

 

• HB05012 - AN ACT ELIMINATING THE QUALIFYING INCOME THRESHOLDS FOR THE PERSONAL INCOME TAX DEDUCTIONS FOR SOCIAL SECURITY BENEFITS.
• HB05016 - AN ACT INCREASING THE AMOUNT OF THE PERSONAL INCOME TAX DEDUCTION FOR CONTRIBUTIONS TO STATE-ESTABLISHED 529 QUALIFIED STATE TUITION PROGRAMS.
• HB05018 - AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR CERTAIN PAYMENTS RECEIVED FROM AN INSURANCE COMPANY.
• HB05019 - AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR FULL-TIME HOME HEALTH CARE COSTS.
• HB05022 - AN ACT ELIMINATING THE QUALIFYING INCOME THRESHOLDS FOR THE PERSONAL INCOME TAX DEDUCTIONS FOR SOCIAL SECURITY BENEFITS, PENSION OR ANNUITY INCOME AND CERTAIN INDIVIDUAL RETIREMENT ACCOUNT DISTRIBUTIONS.
• HB05026 - AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR LONG-TERM CARE INSURANCE PREMIUM PAYMENTS.
• HB05051 - AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR TIPS OR GRATUITIES AND OVERTIME PAY.
• HB05052 - AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR CHARITABLE CONTRIBUTIONS REPORTED ON A TAXPAYER'S FEDERAL INCOME TAX RETURN.
• HB05054 - AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR STUDENT LOAN PAYMENTS.
• HB05057 - AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR TIPS OR GRATUITIES.
• HB05065 - AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR STIPENDS PAID TO VOLUNTEER FIREFIGHTERS AND VOLUNTEER AMBULANCE MEMBERS.
• HB05066 - AN ACT CONCERNING PERSONAL INCOME TAX DEDUCTIONS FOR SENIORS.
• HB05067 - AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR CERTAIN UNREIMBURSED MEDICAL EXPENSES.
• HB05087 - AN ACT ESTABLISHING PERSONAL INCOME TAX DEDUCTIONS FOR TIPS OR GRATUITIES AND OVERTIME PAY.
• HB05090 - AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR MILITARY FUNERAL HONOR GUARD DETAIL COMPENSATION.
• HB05097 - AN ACT ELIMINATING THE QUALIFYING INCOME THRESHOLDS FOR THE PERSONAL INCOME TAX DEDUCTIONS FOR SOCIAL SECURITY BENEFITS, PENSION OR ANNUITY INCOME AND CERTAIN INDIVIDUAL RETIREMENT ACCOUNT DISTRIBUTIONS.
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• HB05115 - AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR CERTAIN LOSSES INCURRED AS A RESULT OF CRYPTOCURRENCY INVESTMENT FRAUD OR WIRE FRAUD.
• HB05131 - AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR PRINCIPAL AND INTEREST PAID ON POSTSECONDARY EDUCATION LOANS.
• HB05192 - AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR TIPS OR GRATUITIES.
• HB05231 - AN ACT EXPANDING A PERSONAL INCOME TAX DEDUCTION TO INCLUDE CERTAIN MEMBERS OF THE UNIFORMED SERVICES.
• HB05296 - AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR NATIONAL GUARD STATE ACTIVE DUTY PAY.
• HB05350 - AN ACT CONCERNING CANNABIS, HEMP AND INFUSED BEVERAGE REGULATION.
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• SB00041 - AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR CERTAIN TAXPAYERS FOR CERTAIN CAPITAL GAINS ON THE SALE OF A PRIMARY HOME.
• SB00044 - AN ACT CONCERNING THE QUALIFYING INCOME THRESHOLDS FOR THE SOCIAL SECURITY BENEFITS DEDUCTION FROM THE PERSONAL INCOME TAX.
• SB00050 - AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR STIPENDS PAID TO CERTAIN VOLUNTEER FIREFIGHTERS OR VOLUNTEER AMBULANCE MEMBERS.
• SB00054 - AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR COLLEGE TUITION PAYMENTS MADE BY A TAXPAYER.
• SB00056 - AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR PUBLIC BENEFIT CHARGES PAID BY TAXPAYERS ON THEIR UTILITY BILLS.
• SB00066 - AN ACT ESTABLISHING A TEMPORARY PERSONAL INCOME TAX DEDUCTION FOR TIPS OR GRATUITIES.
• SB00077 - AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR FULL-TIME HOME HEALTH CARE COSTS.
• SB00078 - AN ACT ELIMINATING THE QUALIFYING INCOME THRESHOLDS FOR THE PERSONAL INCOME TAX DEDUCTIONS FOR SOCIAL SECURITY BENEFITS.
• SB00080 - AN ACT INCREASING THE AMOUNT OF THE PERSONAL INCOME TAX DEDUCTION FOR CONTRIBUTIONS TO STATE-ESTABLISHED 529 QUALIFIED STATE TUITION PROGRAMS.
• SB00114 - AN ACT ELIMINATING THE QUALIFYING INCOME THRESHOLDS FOR THE PERSONAL INCOME TAX DEDUCTIONS FOR SOCIAL SECURITY BENEFITS.
• SB00182 - AN ACT CONCERNING THE PERSONAL INCOME TAX DEDUCTIONS FOR SOCIAL SECURITY BENEFITS.
• SB00183 - AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR CERTAIN GAMBLING LOSSES.
• SB00189 - AN ACT ELIMINATING THE QUALIFYING INCOME THRESHOLDS FOR THE PERSONAL INCOME TAX DEDUCTIONS FOR SOCIAL SECURITY BENEFITS.
• SB00373 - AN ACT ALLOWING A PERSONAL INCOME TAX DEDUCTION FOR STIPENDS PAID TO VOLUNTEER FIREFIGHTERS, VOLUNTEER FIRE POLICE OFFICERS AND VOLUNTEER AMBULANCE MEMBERS.
• SB00377 - AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR MILITARY FUNERAL HONOR GUARD DETAIL COMPENSATION.

  Gratuities 

 

• HB05010 - AN ACT EXEMPTING TIPS OR GRATUITIES AND OVERTIME PAY FROM THE PERSONAL INCOME TAX.
• HB05057 - AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR TIPS OR GRATUITIES.
• HB05087 - AN ACT ESTABLISHING PERSONAL INCOME TAX DEDUCTIONS FOR TIPS OR GRATUITIES AND OVERTIME PAY.
• HB05089 - AN ACT EXEMPTING OVERTIME WAGES, TIPS OR GRATUITIES AND SOCIAL SECURITY BENEFITS FROM THE PERSONAL INCOME TAX.
• HB05192 - AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR TIPS OR GRATUITIES.
• SB00066 - AN ACT ESTABLISHING A TEMPORARY PERSONAL INCOME TAX DEDUCTION FOR TIPS OR GRATUITIES.