| 1 | 1 | | 1 of 1 |
|---|
| 2 | 2 | | HOUSE DOCKET, NO. 425 FILED ON: 1/9/2025 |
|---|
| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 3172 |
|---|
| 4 | 4 | | The Commonwealth of Massachusetts |
|---|
| 5 | 5 | | _________________ |
|---|
| 6 | 6 | | PRESENTED BY: |
|---|
| 7 | 7 | | Marc T. Lombardo |
|---|
| 8 | 8 | | _________________ |
|---|
| 9 | 9 | | To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General |
|---|
| 10 | 10 | | Court assembled: |
|---|
| 11 | 11 | | The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill: |
|---|
| 12 | 12 | | An Act relative to taxes for tipped wages. |
|---|
| 13 | 13 | | _______________ |
|---|
| 14 | 14 | | PETITION OF: |
|---|
| 15 | 15 | | NAME:DISTRICT/ADDRESS :DATE ADDED:Marc T. Lombardo22nd Middlesex1/9/2025 1 of 1 |
|---|
| 16 | 16 | | HOUSE DOCKET, NO. 425 FILED ON: 1/9/2025 |
|---|
| 17 | 17 | | HOUSE . . . . . . . . . . . . . . . No. 3172 |
|---|
| 18 | 18 | | By Representative Lombardo of Billerica, a petition (accompanied by bill, House, No. 3172) of |
|---|
| 19 | 19 | | Marc T. Lombardo relative to taxes for tipped wages. Revenue. |
|---|
| 20 | 20 | | The Commonwealth of Massachusetts |
|---|
| 21 | 21 | | _______________ |
|---|
| 22 | 22 | | In the One Hundred and Ninety-Fourth General Court |
|---|
| 23 | 23 | | (2025-2026) |
|---|
| 24 | 24 | | _______________ |
|---|
| 25 | 25 | | An Act relative to taxes for tipped wages. |
|---|
| 26 | 26 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
|---|
| 27 | 27 | | of the same, as follows: |
|---|
| 28 | 28 | | 1 SECTION 1. Section 1 of chapter 62 of the General Laws, as most recently amended by |
|---|
| 29 | 29 | | 2section 100 of chapter 140 of the acts of 2024, is hereby further amended by adding the |
|---|
| 30 | 30 | | 3following paragraph:- |
|---|
| 31 | 31 | | 4 (s) “Tipped wage”, a sum of money, including any amount designated by a credit card |
|---|
| 32 | 32 | | 5patron, a gift or a gratuity, given as an acknowledgment of any service performed by a wait staff |
|---|
| 33 | 33 | | 6employee, service employee or service bartender. |
|---|
| 34 | 34 | | 7 SECTION 2. Paragraph (b) of part B of section 3 of said chapter 62, as appearing in the |
|---|
| 35 | 35 | | 82022 Official Edition, is hereby amended by adding the following subparagraph:- |
|---|
| 36 | 36 | | 9 (6) An amount equal to the tipped wages earned by the taxpayer within the taxable year. |
|---|