Budget Amendment ID: FY2026-S3-814

OTH 814

Exempting Taxes on Tips

Mr. Fattman, Mrs. Dooner and Mr. O'Connor moved that the proposed new text be amended by inserting after section __ the following section:-

"SECTION X. Section 1 of chapter 62 of the General Laws, as appearing in the 2022 Official Edition, is hereby 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 X. Paragraph (b) of part B of section 3 of said chapter 62, as so appearing, is hereby amended by adding the following subparagraph:-

(6) An amount equal to the tipped wages earned by the taxpayer within the taxable year."