HI HB282

Creates a new state income tax deduction allowing tipped employees to deduct the full amount of tips they receive and report to their employer for FICA purposes

Defines "tipped employee" as someone who receives more than $30 per month in gratuities

Defines "tips" as voluntary monetary contributions from guests, patrons, or customers that are reported to the employer

Directs the Department of Taxation to create necessary forms and may require proof of claims for the deduction

Applies to taxable years beginning after December 31, 2025