Ohio 2023-2024 Regular Session

Ohio House Bill HB643

Caption

Express intent to exempt tips and gratuities from income tax

Impact

If enacted, HB 643 would lead to a significant shift in how income tax is calculated for certain workers, particularly in the restaurant and hospitality industries. Currently, tips are considered income and taxed accordingly, which can create hardship for those whose earnings predominantly come from tips. The proposed exemption could enhance take-home pay for these workers, potentially leading to increased economic activity and consumption as they retain more of their earnings.

Summary

House Bill 643 seeks to exempt tips and gratuities from state income tax, reflecting a growing awareness of the financial burdens faced by service industry workers. The intent of the bill is to alleviate tax pressures on individuals who often rely on tips as a significant portion of their income. By legislating this exemption, the bill aims to provide more financial stability to those working in hospitality and service roles, where earnings can fluctuate greatly based on customer generosity.

Sentiment

The sentiment surrounding HB 643 appears to be supportive among service industry stakeholders, including restaurant owners and workers who would benefit from greater financial relief. Advocacy groups may regard this bill as a positive step towards recognizing the value of service workers and addressing income disparities in the profession. However, there may also be concern from fiscal conservatives who could argue that this exemption may lead to reduced state revenue, consequently impacting public services.

Contention

One notable point of contention surrounding HB 643 could revolve around the implications for state revenue. While proponents highlight the benefits for service workers, critics may argue that the bill could result in significant tax revenue loss for the state. Additionally, there could be debates about fairness in tax policy, as exempting tips and gratuities could lead to complexities in tax reporting and compliance for both employees and employers in the service sector. Thus, the discussions may focus on finding a balance between providing relief to workers and maintaining stable state funding.

Companion Bills

No companion bills found.

Previously Filed As

OH HB1005

Income Tax - Tips or Gratuities - Subtraction Modification (No Income Taxes on Tips Act)

OH HB05728

An Act Establishing A Personal Income Tax Deduction For Tips Or Gratuities.

OH HB05975

An Act Establishing A Personal Income Tax Deduction For Tips Or Gratuities.

OH HB2139

To provide an exemption of taxes on income derived from tips

OH HB484

Exempt Tips From Income Tax

OH SB285

Exempt Tips From Income Tax

OH SB277

Exempting certain qualified tips from state income tax.

OH HB2603

INCOME TAX-GRATUITIES

OH HB2597

INCOME TAX-GRATUITIES

OH SB2

State Income Tax; exclude tips from taxation

Similar Bills

No similar bills found.