Legislation - HB0201

Title: Income Tax - Tips or Gratuities - Subtraction Modification (No Income Taxes on Tips Act)
Sponsored by: Delegates Fisher, Arikan, Chisholm, Grammer, M. Morgan, Nawrocki, and Szeliga
Status: In the House - First Reading Ways and Means
Analysis

Synopsis

Providing a subtraction modification under the Maryland income tax for compensation received in the form of a tip or gratuity for the performance of certain work in a food service facility, business licensed for on-sale consumption of alcoholic beverages, or hotel, for providing passenger-for-hire services, or for providing taxicab services; and applying the Act to taxable years beginning after December 31, 2025.

Committees

Original:: Ways and Means

Details

Introduced in a prior session as: HB1005 Session: 2025 Regular Session

Bill File Type: Pre-Filed

Effective Date(s): July 1, 2026

History

Legislation History
Chamber House Calendar Date 10/31/2025 Legislative Date 10/31/2025 Action Pre-filed Proceedings
Chamber House Calendar Date 1/14/2026 Legislative Date 1/14/2026 Action First Reading Ways and Means Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Income Tax - Tips or Gratuities - Subtraction Modification (No Income Taxes on Tips Act) Proceedings

Chamber	Calendar Date	Legislative Date	Action
House	10/31/2025	10/31/2025	Pre-filed
House	1/14/2026	1/14/2026	First Reading Ways and Means
			Text - First - Income Tax - Tips or Gratuities - Subtraction Modification (No Income Taxes on Tips Act)

File Code

Subjects

Statutes