SPONSOR: Laubinger
For all tax years beginning on or after January 1, 2026, this bill authorizes an income tax deduction for the first $25,000 in tipped income earned by taxpayers in certain occupations. The Department of Revenue must publish a list of qualifying occupations for tipped employees.
This bill is similar to SB 1241 HB 1670 (2026).
Statutes affected: