MD HB201 | 2026 | Regular Session
Note: Carry Over of previous HB1005
Status
Sponsorship: Partisan Bill (Republican 7)
Status: Introduced on January 14 2026 - 25% progression
Action: 2026-01-15 - Hearing 1/29 at 1:00 p.m.
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on January 14 2026 - 25% progression
Action: 2026-01-15 - Hearing 1/29 at 1:00 p.m.
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]
Summary
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, 2025.
Title
Income Tax - Tips or Gratuities - Subtraction Modification (No Income Taxes on Tips Act)
Sponsors
| Del. Mark Fisher [R] | Del. Lauren Arikan [R] | Del. Brian Chisholm [R] | Del. Robin Grammer [R] |
| Del. Matt Morgan [R] | Del. Ryan Nawrocki [R] | Del. Kathy Szeliga [R] |
History
| Date | Chamber | Action |
|---|---|---|
| 2026-01-15 | House | Hearing 1/29 at 1:00 p.m. |
| 2026-01-14 | House | First Reading Ways and Means |
| 2025-10-31 | House | Pre-filed |
Same As/Similar To
HB1005 (Carry Over) 2025-01-31 - Hearing 2/20 at 1:00 p.m.
Subjects
Alcoholic Beverages Distribution
Exemptions
For-Hire Driving
Gratuities
Hotels and Motels
Income Tax
Restaurants
Salaries and Compensation
Taxes - Income
Taxicabs
Work, Labor, and Employment
Exemptions
For-Hire Driving
Gratuities
Hotels and Motels
Income Tax
Restaurants
Salaries and Compensation
Taxes - Income
Taxicabs
Work, Labor, and Employment
Code Citations
| Chapter | Article | Section | Citation Type | Statute Text |
|---|---|---|---|---|
| Tax - General | 10 | 207 | (n/a) | See Bill Text |
Maryland State Sources
| Type | Source |
|---|---|
| Summary | https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/HB0201?ys=2026RS |
| Text | https://mgaleg.maryland.gov/2026RS/bills/hb/hb0201f.pdf |
