{"AmendmentNumber":"423","ParentBillNumber":"H4000","Bill":null,"Sponsor":{"Id":"MTL1","Name":"Marc T. Lombardo","Type":1,"Details":"https://malegislature.gov/api/GeneralCourts/194/LegislativeMembers/MTL1","ResponseDate":"2025-04-16T22:14:16.863"},"Category":"Revenue","Action":"Rejected","RollCall":[],"Title":"An Act to exempt tax on tips","Branch":"House","RedraftNumber":null,"IsFurther":false,"GeneralCourtNumber":194,"Text":"Mr. Lombardo of Billerica moves to amend the bill by inserting at the end thereof the following outside section::- \r\n\r\nSECTION 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:-\r\n\r\n(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.\r\n\r\nSECTION 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:-\r\n\r\n(6) An amount equal to the tipped wages earned by the taxpayer within the taxable year.\r\n\r\n"}