income tax; subtraction; tipped wages

HB 2081 amends Arizona's tax code to allow taxpayers to deduct a specific federal credit related to social security taxes paid by employers on employee cash tips. This change directly affects tipped workers and their employers, as it permits a subtraction from Arizona taxable income for the amount of the federal "credit for employer paid social security taxes on employee cash tips" (under IRC Section 51(a)). The provision updates Section 43-1022 of Arizona law by adding this credit as a deductible amount under paragraph 8. This is a technical tax code adjustment that reduces taxable income for eligible taxpayers, not a new policy about tipping practices.