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CT SB00047
Bill
Status
Introduced
2/4/2026
Primary Sponsor
Eric Berthel
Click for details
AI Summary
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Establishes a Connecticut personal income tax deduction for tips and gratuities up to $25,000
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Applies only to taxpayers employed in occupations that the IRS lists as customarily and ordinarily receiving tips
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Requires tips to be declared by the taxpayer to qualify for the deduction
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Amends Title 12 of the Connecticut General Statutes governing taxation
Legislative Description
An Act Establishing A Personal Income Tax Deduction For Tips Or Gratuities.
Last Action
Referred to Joint Committee on Finance, Revenue and Bonding
2/4/2026
Committee Referrals
Finance, Revenue and Bonding2/4/2026
Full Bill Text
No bill text available