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HI HB567

Bill

Official Source

Status

Introduced

1/21/2025

Primary Sponsor

Garner Shimizu

Click for details

Origin

House of Representatives

2026 Regular Session

AI Summary

  • Creates a new state income tax deduction allowing tipped employees to deduct tips received during the taxable year from their gross income
  • Defines "tips" as gratuities or voluntary monetary contributions from guests, patrons, or customers that employees report to employers for Federal Insurance Contribution Act (FICA) purposes
  • Defines "tipped employee" as a worker who receives more than $30 per month in gratuities
  • Directs the Department of Taxation to prepare necessary claim forms and adopt administrative rules for the deduction
  • Takes effect for taxable years beginning after December 31, 2025

Legislative Description

Relating To Taxation.

Tipped Employees

Last Action

Carried over to 2026 Regular Session.

12/8/2025

Committee Referrals

Labor & Public Employment1/21/2025

Full Bill Text

No bill text available