LCO No. 1851 1 of 1 General Assembly Proposed Bill No. 5728 January Session, 2025 LCO No. 1851 Referred to Committee on FINANCE, REVENUE AND BONDING Introduced by: REP. BRONKO, 70th Dist. AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR TIPS OR GRATUITIES. Be it enacted by the Senate and House of Representatives in General Assembly convened: That section 12-701 of the general statutes be amended to establish a 1 personal income tax deduction for the amount of tips or gratuities 2 declared by a taxpayer for the taxable year. 3 Statement of Purpose: To establish a personal income tax deduction for the amount of tips or gratuities declared by a taxpayer for the taxable year.