Individual income tax subtractions; overtime. Establishes an individual income tax subtraction for income attributable to overtime in an amount equal to (i) 25 percent of the federal overtime deduction for taxable year 2026 and (ii) 50 percent of the federal overtime deduction for taxable year 2027 and thereafter.
- Chamber
- Senate
- Introduced
- Jan 7, 2026
- Last action
- Jan 20, 2026 — Continued to next session in Finance and Appropriations (9-Y 5-N)
- Session
- 2026
- Momentum
- 46 · Moderate