Income Tax - Tips or Gratuities - Subtraction Modification (No Income Taxes on Tips Act)
Sponsor: Mark N. Fisher (District 27C)Committee: Ways and MeansSubject: Taxes - IncomeStatus: Hearing 2/20 at 1:00 p.m. (as of Dec 1, 2025)
What this bill does
Official synopsis
Providing a subtraction modification under the Maryland income tax for compensation received in the form of a tip or gratuity for the performance of certain work in a food service facility, business licensed for on-sale consumption of alcoholic beverages, or hotel, for providing passenger-for-hire services, or for providing taxicab services; and applying the Act to taxable years beginning after December 31, 2024.
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Testimony (0)
MGA witness listFAV 6FavorableUNF 3UnfavorableINFO 1Information only
| Position | Witness | Organization | Testimony |
|---|---|---|---|
| FAV | Rohrer, Amylobbyist | Maryland Hotel Lodging Association | Position only |
| FAV | Thompson, Melvinlobbyist | Restaurant Association of Maryland | Written (PDF) |
| FAV | Delegate Fisher, Delegate Fisherlegislator | Individual | Oral |
| FAV | Lang, Alan | Individual | Position only |
| FAV | Libber, Matt | Individual | Written (PDF) |
| FAV | Tibbals, Trudy | Individual | Position only |
| UNF | Hawkins, Giavante | MSATP | Written (PDF) |
| UNF | Kinnally, Kevin | Maryland Association of Counties (MACo) | Written (PDF) |
| UNF | Wieland, Tom | Ritchie Pharmacy , Brooklyn Park, Md. | Position only |
| INFO | Fiore, Justin | Maryland Municipal League | Written (PDF) |
Organizations on record
Registered lobbyists who testified
FAVRohrer, AmyMaryland Hotel Lodging AssociationRegistered for: Maryland Hotel & Lodging Association
FAVThompson, MelvinRestaurant Association of MarylandRegistered for: Restaurant Association of Maryland