Legislation - HB1005

Title: Income Tax - Tips or Gratuities - Subtraction Modification (No Income Taxes on Tips Act)
Sponsored by: Delegates Fisher, Arentz, Arikan, Chisholm, Grammer, Hutchinson, M. Morgan, Nawrocki, Rose, Schmidt, Szeliga, and Valentine
Status: In the House - Hearing 2/20 at 1:00 p.m.
Analysis: Fiscal and Policy Note

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, 2024.

Committees

Original:: Ways and Means

Details

Bill File Type: Regular

Effective Date(s): July 1, 2025

History

Legislation History
Chamber House Calendar Date 1/31/2025 Legislative Date 1/31/2025 Action First Reading Ways and Means Proceedings
Chamber House Calendar Date 1/31/2025 Legislative Date 1/31/2025 Action Hearing 2/20 at 1:00 p.m. 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	1/31/2025	1/31/2025	First Reading Ways and Means
House	1/31/2025	1/31/2025	Hearing 2/20 at 1:00 p.m.
			Text - First - Income Tax - Tips or Gratuities - Subtraction Modification (No Income Taxes on Tips Act)

File Code

Subjects

Statutes