Proposed S.B. No. 66
Session Year 2026
AN ACT ESTABLISHING A TEMPORARY PERSONAL INCOME TAX DEDUCTION FOR TIPS OR GRATUITIES.
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.
