SB 336 Modifies provision relating to income tax withholdings on employee's tips
Sponsor: Kraus
LR Number: 1746H.03T Fiscal Notes
Committee: Ways and Means
Last Action: 6/22/2015 - Signed by Governor Journal Page: S1756
Title: HCS SCS SB 336 Calendar Position:
Effective Date: August 28, 2015
House Handler: Higdon

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Current Bill Summary

HCS/SCS/SB 336 - This act specifies that for employees that earn tips, the amount of income that the employer should withhold for tax purposes shall be based on the greater of the total tips reported to the employer on the employee's written statement or the amount of tips remitted to the employee by the employer. Shared tips will be attributed to the employee who actually receives the tips. The amount that should be withheld is limited to the amount of the employee's wages in control of the employer.

This provision is similar to a provision in SCS/HCS/HBs 517 & 754 (2015).