HB 2081
Initials VP/ DD Page 1 House Engrossed
☐ 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 | 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)