RELATING TO TAXATION.

SB 1153 would remove tips earned by employees from state income tax calculations, meaning workers would not pay state income tax on money received as tips. This directly affects service industry workers, such as those in restaurants or hospitality, who rely on tip income. The bill achieves this by excluding tip-derived gross income, adjusted gross income, and taxable income from state tax computations. The policy change simplifies tax reporting for these employees by treating tips as non-taxable income under state law.