# Connecticut HB 05972: AN ACT CONCERNING TAXPAYERS WITH DECLARED TIP INCOME OVER A CERTAIN THRESHOLD.

Connecticut HB 05972, AN ACT CONCERNING TAXPAYERS WITH DECLARED TIP INCOME OVER A CERTAIN THRESHOLD., is a 2025 Regular Session House bill sponsored by Kate Farrar (Democratic); status failed, last action 2025-01-22 (Referred to Joint Committee on Finance, Revenue and Bonding) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/CT-HB05972-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Connecticut HB 05972
- State: Connecticut
- Session: 2025 Regular Session
- Title: AN ACT CONCERNING TAXPAYERS WITH DECLARED TIP INCOME OVER A CERTAIN THRESHOLD.
- Status: failed
- Chamber: House
- Introduced: 2025-01-22
- Last action: 2025-01-22, Referred to Joint Committee on Finance, Revenue and Bonding
- Sponsor: Kate Farrar (Democratic)
- Cosponsors: 0
- Subjects: finance, revenue and bonding
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

To require taxpayers who file a return with declared tip income over one hundred thousand dollars to register with the Department of Revenue Services and require such taxpayers, if the federal government excludes tips as taxable wages or implements a reduced income tax rate on tips, to pay to the state the amount of tax forgiven by the federal government.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Kate Farrar (Democratic), House

## Actions (1)

- 2025-01-22: Referred to Joint Committee on Finance, Revenue and Bonding (legislature)

## Bill text

- Proposed Bill, 2025-01-22: [PDF](https://www.cga.ct.gov/2025/TOB/H/PDF/2025HB-05972-R00-HB.PDF)

## Related bills

- HB 05013: AN ACT ADDING CERTAIN PLANTS TO THE INVASIVE PLANTS LIST. (signed)
- SB 01558: AN ACT CONCERNING INCOME TAXES IMPOSED BY OTHER JURISDICTIONS ON RESIDENTS OF THE STATE. (signed)
- SB 01396: AN ACT CONCERNING EARNED BUT UNPAID WAGE OR SALARY INCOME ADVANCES. (signed)
- SB 01187: AN ACT CONCERNING FORECLOSURE, ASSIGNMENT AND OTHER ENFORCEMENT ACTIONS FOR UNPAID SEWER ASSESSMENTS AND OTHER FEES AND CHARGES. (signed)
- HB 07236: AN ACT CONCERNING HUMAN TRAFFICKING AND SEXUAL ASSAULT VICTIMS. (signed)
- HB 07192: AN ACT IMPLEMENTING RECOMMENDATIONS OF THE BIPARTISAN DRUG TASK FORCE. (signed)

## Sources
- [Proposed Bill (PDF)](https://www.cga.ct.gov/2025/TOB/H/PDF/2025HB-05972-R00-HB.PDF)

## Related
- [HB 05013: AN ACT ADDING CERTAIN PLANTS TO THE INVASIVE PLANTS LIST.](https://policyrisk.com/state-bill/CT-HB05013-2025)
- [SB 01558: AN ACT CONCERNING INCOME TAXES IMPOSED BY OTHER JURISDICTIONS ON RESIDENTS OF T…](https://policyrisk.com/state-bill/CT-SB01558-2025)
- [SB 01396: AN ACT CONCERNING EARNED BUT UNPAID WAGE OR SALARY INCOME ADVANCES.](https://policyrisk.com/state-bill/CT-SB01396-2025)
- [SB 01187: AN ACT CONCERNING FORECLOSURE, ASSIGNMENT AND OTHER ENFORCEMENT ACTIONS FOR UNP…](https://policyrisk.com/state-bill/CT-SB01187-2025)
- [HB 07236: AN ACT CONCERNING HUMAN TRAFFICKING AND SEXUAL ASSAULT VICTIMS.](https://policyrisk.com/state-bill/CT-HB07236-2025)
- [HB 07192: AN ACT IMPLEMENTING RECOMMENDATIONS OF THE BIPARTISAN DRUG TASK FORCE.](https://policyrisk.com/state-bill/CT-HB07192-2025)
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Source: PRIA, https://policyrisk.com/state-bill/CT-HB05972-2025 (as of 2026-10-17).