Connecticut SB 47: AN ACT ELIMINATING THE AMBULATORY SURGICAL CENTERS TAX.

Bill Text

LCO No. 298 1 of 1

General Assembly Proposed Bill No. 47
February Session, 2026 LCO No. 298

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
SEN. BERTHEL, 32nd Dist.

AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION
FOR TIPS OR GRATUITIES.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That title 12 of the general statutes be amended to establish a personal 1
income tax deduction of up to twenty-five thousand dollars for the 2
amount of tips or gratuities declared by a taxpayer employed in an 3
occupation listed by the Internal Revenue Service as customarily and 4
ordinarily receiving tips. 5
Statement of Purpose:
To establish a personal income tax deduction of up to twenty-five
thousand dollars for the amount of tips or gratuities declared by a
taxpayer employed in certain occupations.