Allows a tax deduction for tips received by tipped employees in Hawaii.

This bill amends Hawaii's tax code to allow a deduction from gross income for tips received by tipped employees. A tipped employee is defined as someone who earns more than $30 a month in gratuities. The deduction applies to taxable years beginning after December 31, 2025.

Allows a tax deduction for tips received by tipped employees in Hawaii.

This bill amends Hawaii's tax code to allow a deduction from gross income for tips received by tipped employees. A tipped employee is defined as someone who earns more than $30 a month in gratuities. The deduction applies to taxable years beginning after December 31, 2025.