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HB 1400

Did not advanceCrossfile SB 823
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No Tax on Tips Act

Sponsor: Adrian Boafo (District 23)Committee: Economic MattersSubject: Commercial Law - Consumer ProtectionStatus: Hearing 3/04 at 1:00 p.m. (Economic Matters) (as of Dec 1, 2025)

What this bill does

Official synopsis

Establishing consumer protections related to service fees charged by food service facilities; specifying the State minimum wage rate; prohibiting, beginning July 1, 2028, employers of tipped employees from including a tip credit amount as part of the employees' wages; allowing a subtraction under the State income tax for certain qualified tips received by certain individuals; and allowing a person a credit against the State income tax for certain amounts paid to an employee based on the payment of certain wages and tips.

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Analysis reads the bill text, the fiscal note, and the witness list. It is generated by Claude and reviewed by nobody, so check the source documents before you rely on it.

Testimony (0)

MGA witness list
FAV 14FavorableFWA 1Favorable with amendmentsUNF 22UnfavorableINFO 2Information only
PositionWitnessOrganizationTestimony
FAVMorash, AlexEconomistOral
FAVLucchi, LeonardlobbyistO'Malley, Miles, Nylen & Gilmore, P.A.Oral
FAVpearce, beccaO'Malley, Miles, Nylen, GilmoreOral
FAVJayaraman, SaruOne Fair Wage, IncOral + Written (PDF)
FAVMacomber, VirginiaWomen's Democratic ClubWritten (PDF)
FAVKaplowitz, Richard KAPYearWritten (PDF)
FAVBoafo, Delegate AdrianIndividualWritten (PDF)
FAVDelegate Boafo, Delegate BoafolegislatorIndividualOral
FAVGairy, RogerIndividualOral
FAVLittleton, JacquelineIndividualOral
FAVMakwakwa, ThembiIndividualOral
FAVPorter, AlisiaIndividualOral
FAVTibbals, TrudyIndividualPosition only
FAVTurner-Ramsay, VanlynIndividualOral
UNFStarke, JamesBest Western Plus BWI Airport - Arundel MillsOral
UNFBlum, DannaCarroll County Chamber of CommerceWritten (PDF)
UNFPaxton, RebekahEmployment Policies InstituteOral
UNFKinnally, KevinMaryland Association of Counties (MACo)Written (PDF)
UNFGraf, LorilobbyistMaryland Building Industry AssociationWritten (PDF)
UNFRohrer, AmylobbyistMaryland Hotel Lodging AssociationWritten (PDF)
UNFJones, SusanOcean City Hotel-Motel-Restaurant AssociationWritten (PDF)
UNFThompson, MelvinlobbyistRestaurant Association of MarylandOral + Written (PDF)
UNFRASMUSSEN, DENNISlobbyistThe Rasmussen Group LLCWritten (PDF)
UNFBrooks, RobinIndividualOral
UNFBrown, GregIndividualOral
UNFFletcher, StanIndividualOral
UNFJames, ElenaIndividualOral
UNFKauffman, DannalobbyistIndividualWritten (PDF)
UNFKillings, CliffIndividualOral
UNFLibber, MattIndividualWritten (PDF)
UNFO'Halloran, MikeIndividualOral
UNFPatel, DeepakIndividualOral
UNFRivers, TarynIndividualOral
UNFWhite, TanyaIndividualOral
UNFWiggins, GrasonlobbyistIndividualOral + Written (PDF)
UNFWise, SteveIndividualWritten (PDF)
FWARamirez, DianaNational Women's Law CenterWritten (PDF)
INFOMeyer, ChristopherlobbyistMaryland Center on Economic PolicyOral
INFOClark, AndyIndividualWritten (PDF)

Organizations on record

Registered lobbyists who testified

FAVLucchi, LeonardO'Malley, Miles, Nylen & Gilmore, P.A.Registered for: 1199 SEIU; Arc of Prince George's County, The; Baltimore-Washington Conference of the United Methodist Church; Bowie Baysox Baseball Club, LLC; City of College Park; Energy Action Fund
UNFGraf, LoriMaryland Building Industry AssociationRegistered for: Maryland Building Industry Association
UNFRohrer, AmyMaryland Hotel Lodging AssociationRegistered for: Maryland Hotel & Lodging Association
UNFThompson, MelvinRestaurant Association of MarylandRegistered for: Restaurant Association of Maryland
UNFRASMUSSEN, DENNISThe Rasmussen Group LLCRegistered for: Baltimore Children's Museum, Inc. dba Port Discovery Children's Museum; Chesapeake Renewable Energy, LLC; Chesapeake Ventures Development, LLC; Greater Ocean City Maryland Chamber of Commerce, Inc.; HarborRock Holdings, LLC; Maryland Mortgage Bankers & Brokers Association (MMBBA)
UNFKauffman, DannaRegistered for: Amazon.com Services, LLC; American Association of Dental Boards c/o Commission on Dental Competency Assessments; Baltimore Gas and Electric Company; Behavioral Health System Baltimore; City of Rockville; Community Behavioral Health Association of Maryland
UNFWiggins, GrasonRegistered for: Maryland Chamber of Commerce; United Way of Central Maryland, Inc.; Madison Marquette Property Investments LLC; Maryland Automobile Insurance Fund; Family Tree, The; OVG Facilities
INFOMeyer, ChristopherMaryland Center on Economic PolicyRegistered for: Maryland Center on Economic Policy