Hawaii HB282 allows a tax deduction for tips received by employees in occupations where they earn more than $30 monthly in gratuities.
Hawaii HB282 amends Chapter 235 of the Hawaii Revised Statutes to introduce a tax deduction for tips received by employees in occupations where they earn more than $30 a month in gratuities. The deduction applies to tips reported to employers for the Federal Insurance Contribution Act. The Director of Taxation may require proof of the claim and adopt necessary rules. This change applies to taxable years beginning after December 31, 2025.
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