RELATING TO INCOME.

SB 214 eliminates the "tip credit," a provision allowing employers to count tips toward meeting minimum wage requirements for tipped workers. This directly affects workers in service industries like restaurants and bars who rely on tips, requiring employers to pay the full minimum wage upfront instead of offsetting it with tip earnings. The bill implements this change gradually through a phased approach over time, as specified in the legislation. It represents a concrete policy shift in how tipped wages are calculated under state law.