SB 47

General Assembly  Proposed Bill No. 47
      February Session, 2026  LCO No. 298
    Referred to Committee on  FINANCE, REVENUE AND
    BONDING
    Introduced by:
     SEN. BERTHEL, 32nd Dist.
 AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION
 FOR TIPS OR GRATUITIES.
 Be it enacted by the Senate and House of Representatives in General
 Assembly convened:
1  That title 12 of the general statutes be amended to establish a personal
2      income tax deduction of up to twenty-five thousand dollars for the
3      amount of tips or gratuities declared by a taxpayer employed in an
4      occupation listed by the Internal Revenue Service as customarily and
5      ordinarily receiving tips.
       Statement of Purpose:
       To establish a personal income tax deduction of up to twenty-five
       thousand dollars for the amount of tips or gratuities declared by a
       taxpayer employed in certain occupations.
    LCO No. 298  1 of 1