2025 Regular SessionMaryland Legislature

HB1005: Income Tax - Tips or Gratuities - Subtraction Modification (No Income Taxes on Tips Act)

Legislative Summary

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.

Demographic Impact

Overall analysis of equity impact

90% Positive
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Bill History

1/31/2025
First Reading Ways and Means
House of Delegates
1/31/2025
Hearing 2/20 at 1:00 p.m.
House of Delegates

Status Information

Current Status
Introduced(1/31/2025)
Chamber
House of Delegates
Committee
Ways and Means(House of Delegates)

Documents

Introduced
Bill Text1/31/202588.0 KB