Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H3172

Introduced
2/27/25  

Caption

Relative to taxes for tipped wages

Impact

If enacted, H3172 is expected to improve clarity in the tax code regarding the classification of tipped wages, potentially affecting how many service employees file their taxes. This bill aims to streamline the income reporting process for workers in the restaurant industry and similar sectors, facilitating a smoother interaction with the tax authorities over their unique earnings structure. By officially categorizing these gratuities as taxable income, the bill hopes to enhance compliance among service employees regarding tax obligations.

Summary

House Bill 3172, introduced by Representative Marc T. Lombardo, seeks to amend the tax code specifically concerning tipped wages. The bill redefines tipped wages within the Massachusetts General Laws by incorporating amounts received as tips from patrons, which include gratuities and gifts directed towards service employees such as wait staff and bartenders. This legislative initiative stems from efforts to better recognize and manage the tax implications of income received in tips, ensuring that tipped employees report and are taxed on this income appropriately.

Contention

Discussions surrounding H3172 may center on how redefining tipped wages will impact employees in terms of take-home pay and overall taxation. Opponents may argue that any adjustments to how tipped income is taxed could disproportionately affect lower-wage service employees who rely heavily on tips for their earnings. The bill could evoke concerns about job viability and the fairness of taxing income earned through customer gratuities, which some may view as a voluntary exchange rather than standard income.

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.