NY S00415

Eliminates the tip credit for food service workers, service employees, and miscellaneous industry workers, requiring employers to pay the full minimum wage rather than a reduced cash wage supplemented by tips

Phases in minimum cash wage increases for tipped workers in NYC and Nassau/Suffolk/Westchester counties to $12.77/hour (2026), $14.88/hour (2027), and $17.00/hour (2028), with inflation indexing thereafter

Establishes a slower phase-in for rest of New York State at $11.50/hour (2026), $13.00/hour (2027), $14.50/hour (2028), and $16.00/hour (2029)

Defines "miscellaneous industry worker" to include car wash attendants, nail salon workers, tow truck drivers, dog groomers, wedding planners, tour guides, valet attendants, hairdressers, aestheticians, and door-persons

Creates a "One Fair Wage Reimbursement Credit" tax credit for employers from 2026-2031, ranging from $1.50 to $1.00 per hour worked by eligible employees, to offset increased labor costs during the transition period