RELATING TO TAXATION.

HB 282 allows tipped employees to deduct the full amount of tips they receive from their taxable income when filing state income taxes. This directly affects workers in service industries like restaurants, bars, and hotels who rely on tips as part of their earnings. The bill’s key provision reduces the taxable income of these employees, lowering their overall tax liability. It does not change how tips are reported or paid, only how they are treated for tax purposes. The bill is currently in committee referral after its initial introduction.