An Act to exclude tipped wages from taxable income

HD 4224, titled "An Act to exclude tipped wages from taxable income," amends Massachusetts tax law to remove tips received by employees from their taxable income. This directly affects tipped workers in Massachusetts, such as restaurant servers and bartenders, who currently have tips included in their taxable earnings. The bill adds a new provision (subsection 21) to the tax code, defining tips as "net amount of Part B adjusted gross income received as tips" under Chapter 149, Section 152A, thereby excluding them from taxable income calculations. This is a specific tax code amendment with no new funding or enforcement mechanisms.