Massachusetts legislation · 194th General Court
Massachusetts H3172: An Act relative to taxes for tipped wages
Status: Failed, April 21, 2026
What the bill says
From the introduced text, February 27, 2025:
SECTION 1. Section 1 of chapter 62 of the General Laws, as most recently amended by section 100 of chapter 140 of the acts of 2024, is hereby further amended by adding the following paragraph:- (s) “Tipped wage”, a sum of money, including any amount designated by a credit card patron, a gift or a gratuity, given as an acknowledgment of any service performed by a wait staff employee, service employee or service bartender. SECTION 2. Paragraph (b) of part B of section 3 of said chapter 62, as appearing in the 2022 Official Edition, is hereby amended by adding the following subparagraph:- (6) An amount equal to the tipped wages earned by the taxpayer within the taxable year.
Sponsors
- Marc Lombardo (R, 22nd Middlesex) · primary sponsor
Latest actions
- : Accompanied a study order, see H5313
- : Reporting date extended to Wednesday, March 18, 2026
- : Hearing rescheduled to 11/18/2025 from 10:00 AM-11:00 AM in B-1 and Virtual<br> <span style="color: blue; font-style: italic;">Hearing updated to New End Time</span>
- : Hearing rescheduled to 11/18/2025 from 10:00 AM-01:00 PM in B-1 and Virtual<br> <span style="color: blue; font-style: italic;">Hearing location changed</span>
- : Hearing scheduled for 11/18/2025 from 10:00 AM-01:00 PM in A-1
- : Senate concurred
- : Referred to the committee on Revenue
Common questions
- What is H3172?
- H3172 is a bill in the Massachusetts Legislature (194th General Court): An Act relative to taxes for tipped wages.
- What is the status of H3172?
- Failed as of April 21, 2026. Latest action: Accompanied a study order, see H5313 (April 21, 2026).
- Who sponsored H3172?
- Marc Lombardo (R, 22nd Middlesex).
- Where is the official record for H3172?
- On the Massachusetts Legislature website: https://malegislature.gov/Bills/194/H3172
Source: official Massachusetts record. Tracked by Delilah, AI for legislation across all 50 states and Congress.