Excludes tips from gross income tax.

This bill (A 3691) would exempt income earned in the form of tips from New Jersey's state gross income tax. It directly affects service industry workers (such as servers, bartenders, and hair stylists) who receive tips as part of their earnings. The key provision amends New Jersey's tax code to remove "tips" from the list of taxable income categories under the definition of "gross income." As a result, tips would no longer be subject to state income tax, reducing the tax burden for affected workers. The bill is currently pending in the Assembly Labor Committee.