Hawaii HB575 allows a tax deduction for tips received by employees in occupations where gratuities exceed $30 monthly.
Hawaii HB575 amends Chapter 235 of the Hawaii Revised Statutes to introduce a tax deduction for tips received by employees in occupations where gratuities exceed $30 monthly. 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 amendment applies to taxable years beginning after December 31, 2025.
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