Connecticut 2026 Regular Session

Connecticut House Bill HB05010

Introduced
2/4/26  

Caption

An Act Exempting Tips Or Gratuities And Overtime Pay From The Personal Income Tax.

Impact

The implications of HB05010 are significant, especially for employees within the hospitality and service industries, where tips and overtime play a crucial role in total income. Lawmakers who support the bill argue that this exemption will provide much-needed financial relief for frontline workers, especially during economic downturns. Furthermore, by increasing disposable income, it may lead to greater consumer spending which can be beneficial for the overall economy. However, the bill's impact on state revenue could be a contentious point, as exempting these forms of income may lead to reduced tax revenues.

Summary

House Bill 05010 proposes to amend Title 12 of the General Statutes by exempting tips or gratuities declared by taxpayers and overtime pay from the personal income tax. This legislative initiative aims to alleviate the tax burden on individuals in service sectors who typically receive income based on tips, as well as those who earn additional compensation through overtime work. By modifying the tax structure to exclude these income sources, proponents believe that it will enhance the financial well-being of workers in these industries.

Contention

Opposition to HB05010 may arise concerning the potential decrease in state income from taxes due to the exemptions. Critics argue that while the intention to provide fiscal relief is commendable, the state must also consider how to fund essential services that rely on tax revenues. Additionally, there may be concerns that such exemptions could complicate the tax code further, leading to disparities in taxation between different income groups. This debate surrounds the balance between providing immediate economic benefits to workers and ensuring the sustainability of state funding in the long term.

Companion Bills

No companion bills found.

Previously Filed As

CT HB05975

An Act Establishing A Personal Income Tax Deduction For Tips Or Gratuities.

CT HB05728

An Act Establishing A Personal Income Tax Deduction For Tips Or Gratuities.

CT SB00651

An Act Exempting Overtime Income From The Personal Income Tax.

CT HB05024

An Act Concerning An Exemption From The Personal Income Tax For Overtime Income.

CT SB00735

An Act Exempting Social Security Benefits And Pension Or Annuity Income From The Personal Income Tax.

CT SB00129

An Act Exempting From The Personal Income Tax Pensions Received By Certain Law Enforcement Personnel.

CT HB07272

An Act Concerning The Indexing Of Personal Income Tax Thresholds And Personal Exemption Amounts, The Establishment Of A Child Tax Credit And The Deduction And Withholding Of Personal Income Tax From Certain Payments And Distributions.

CT HB05538

An Act Exempting Teachers' Pensions From The Personal Income Tax.

CT HB05977

An Act Exempting The Sale And Use Of Certain Tangible Personal Property For Mixed-income Developments From The Sales And Use Taxes.

CT HB05972

An Act Concerning Taxpayers With Declared Tip Income Over A Certain Threshold.

Similar Bills

No similar bills found.