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Neutral Bill Mar 16, 2026

Income Tax - Tips or Gratuities - Subtraction Modification (No Income Taxes on Tips Act)

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.

https://legiscan.com/MD/bill/HB201/2026
Bill data from LegiScan, used under CC BY 4.0.
Mark Fisher Delegate Lauren Arikan Delegate Cosponsor Matt Morgan Delegate Cosponsor Ryan Nawrocki Delegate Cosponsor Kathy Szeliga Delegate Cosponsor
Income tax Exemptions Restaurants Taxicabs Hotels and Motels Salaries and Compensation Work, Labor, and Employment Taxes - Income Alcoholic Beverages Distribution For-Hire Driving Gratuities
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