HB 201 Maryland House of Delegates · 2026 Regular Session

Income Tax - Tips or Gratuities - Subtraction Modification (No Income Taxes on Tips Act)

HB 201 exempts tips and gratuities from Maryland state income tax for workers in specific service industries. It directly affects employees in food service, hotels, limousine services, passenger-for-hire transportation, and taxicab services. The bill modifies Maryland tax law to exclude tips received in these roles from taxable income calculations. This change takes effect for tax years beginning after December 31, 2025.
Bill status in committee 1 of 4 stages cleared
Introduction
Oct 2025
Committee Review
Floor Vote
Governor
Introduced Oct 31, 2025 Last action Jan 15, 2026
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Full legislative history

Actions timeline

Total actions
3
Key actions
0
Committee
1
Jan 14, 2026
Committee
First Reading Ways and Means
lower
Oct 31, 2025
Introduced
Pre-filed
lower
7 primary · 0 co-sponsors

Sponsors