HI HB282

Adds a new income tax deduction for tips received by tipped employees in Hawaii, allowing deduction of tips that are reported to employers for Federal Insurance Contribution Act purposes.

Defines "tipped employee" as any employee working in an occupation who receives more than $30 per month in gratuities.

Requires the director of taxation to prepare forms for claiming the deduction, establish proof requirements, and adopt administrative rules under chapter 91.

Applies to taxable years beginning after December 31, 2025.