SECTION 1. Section 1 of chapter 62 of the General Laws, as most recently amended by section 100 of chapter 140 of the acts of 2024, is hereby further amended by adding the following paragraph:-
(s) “Tipped wage”, a sum of money, including any amount designated by a credit card patron, a gift or a gratuity, given as an acknowledgment of any service performed by a wait staff employee, service employee or service bartender.
SECTION 2. Paragraph (b) of part B of section 3 of said chapter 62, as appearing in the 2022 Official Edition, is hereby amended by adding the following subparagraph:-
(6) An amount equal to the tipped wages earned by the taxpayer within the taxable year.
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