HB 2081
Initials VP/ DD Page 1 Caucus & COW
☐ Prop 105 (45 votes) ☐ Prop 108 (40 votes) ☐ Emergency (40 votes) ☐ Fiscal Note
ARIZONA HOUSE OF REPRESENTATIVES
Fifty-seventh Legislature
First Regular Session
House: WM DPA 5-3-0-1
HB 2081: income tax; subtraction; tipped wages
Sponsor: Representative Griffin, LD 19
Caucus & COW
Overview
Amends the list of subtractions from Arizona gross income to include cash 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 cash tips to the list of subtractions from Arizona gross income beginning from and
after December 31, 2024. (Sec. 1)
Amendments
Committee on Ways & Means
1. Strikes the word cash from the term cash tips. (Sec. 1)