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Assembly Bill A5856A

2025-2026 Legislative Session

Establishes a tax deduction for cash and credit card tips received

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Current Bill Status - In Assembly Committee

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Bill Amendments

co-Sponsors

2025-A5856 - Details

See Senate Version of this Bill:
S587
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in 2023-2024 Legislative Session:
S9907

2025-A5856 - Summary

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

2025-A5856 - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5856
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 24, 2025
                                ___________
 
 Introduced  by M. of A. DURSO -- read once and referred to the Committee
   on Ways and Means
 
 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.
                                                            LBD01776-01-5

co-Sponsors

2025-A5856A (ACTIVE) - Details

See Senate Version of this Bill:
S587
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in 2023-2024 Legislative Session:
S9907

2025-A5856A (ACTIVE) - Summary

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

2025-A5856A (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  5856--A
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 24, 2025
                                ___________
 
 Introduced  by  M.  of A. DURSO, ANGELINO, McDONOUGH, JENSEN, DeSTEFANO,
   SIMPSON, PIROZZOLO, SLATER, PALMESANO,  MAHER,  SEMPOLINSKI,  SMULLEN,
   GIGLIO, BRABENEC, K. BROWN, TANNOUSIS, CHLUDZINSKI, GANDOLFO, WALSH --
   read once and referred to the Committee on Ways and Means -- recommit-
   ted  to  the  Committee  on Ways and Means in accordance with Assembly
   Rule  3,  sec.  2  --  committee  discharged,  bill  amended,  ordered
   reprinted as amended and recommitted to said committee
 
 AN ACT to amend the tax law, in relation to establishing a tax deduction
   for cash and credit card 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 AND CREDIT CARD TIPS RECEIVED DURING THE TAXA-
 BLE  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, 2026.
 
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01776-03-6

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