An Act relative to taxes for tipped wages

This bill amends Massachusetts tax law to create a deduction for tipped wages. It defines "tipped wage" to include credit card tips, gifts, and gratuities given to wait staff, service employees, or service bartenders. The key provision adds a deduction equal to the full amount of tipped wages earned by a taxpayer during the taxable year. This directly affects workers in tipped occupations by reducing their taxable income for state tax purposes. The bill does not change tax rates but provides a specific tax benefit for reported tip income.