ARIZONA HOUSE OF REPRESENTATIVES

Fifty-seventh Legislature

First Regular Session

House: WM DPA 5-3-0-1 | 3rd Read 37-21-2-0-0

HB 2081: income tax; subtraction; tipped wages

Sponsor: Representative Griffin, LD 19

House Engrossed

Overview

Amends the list of subtractions from Arizona gross income to include tips.

History

Arizona currently taxes 2.5% of an individual's taxable income (A.R.S. § 43-1011). Taxable income is defined in statute as adjusted gross income less any applicable deductions (A.R.S. § 43-1001).

26 United States Code Section 6053 (a) requires employees to disclose to their employer, via written statement, the amount earned from tips within 10 days of being received (26 USC § 6053).

Provisions

1.   Adds tips to the list of subtractions from Arizona gross income beginning from and after December 31, 2024. (Sec. 1)

 

 

 

 

 

 

 

                                                                                                                                                                                 

 

 

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