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Senate Bill S9907

2023-2024 Legislative Session

Establishes a tax deduction for cash tips received

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Archive: Last Bill Status - In Senate Committee Rules Committee

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2023-S9907 (ACTIVE) - Details

Current Committee:
Senate Rules
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in 2025-2026 Legislative Session:
S587

2023-S9907 (ACTIVE) - Summary

Establishes an income tax deduction for cash tips received which are considered wages or compensation.

2023-S9907 (ACTIVE) - Sponsor Memo

2023-S9907 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9907
 
                             I N  S E N A T E
 
                            September 11, 2024
                                ___________
 
 Introduced  by  Sen. MARTINS -- read twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 AN ACT to amend the tax law, in relation to establishing a tax deduction
   for cash tips received
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section  1. Subsection (c) of section 612 of the tax law is amended by
 adding a new paragraph 48 to read as follows:
   (48) THE AMOUNT OF CASH TIPS RECEIVED DURING THE  TAXABLE  YEAR  WHICH
 ARE  CONSIDERED  WAGES  OR  COMPENSATION,  AS  SUCH TERMS ARE DEFINED IN
 SECTION SIX THOUSAND FIFTY-THREE OF THE INTERNAL REVENUE CODE.
   § 2. This act shall take effect immediately and  shall  apply  to  all
 taxable years beginning on or after January 1, 2025.
 
 
 
 
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD16101-01-4

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