Maryland House Bill 201: Income Tax - Tips or Gratuities - Subtraction Modification (No Income Taxes on Tips Act)

Maryland · 2026 Regular Session

What it does

Providing a subtraction modification under the Maryland income tax for compensation received in the form of a tip or gratuity for the performance of certain work in a food service facility, business licensed for on-sale consumption of alcoholic beverages, or hotel, for providing passenger-for-hire services, or for providing taxicab services; and applying the Act to taxable years beginning after December 31, 2025.

Latest action

Hearing 1/29 at 1:00 p.m. (2026-01-15)

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