Income tax, state; subtractions for income attributable to overtime.
Sponsored By: Ryan T. McDougle (Republican)
In Committee
Summary
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.
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Bill Overview
No Economic Impacts Identified for this Bill
Sponsors & Cosponsors
Sponsor
Ryan T. McDougle
Republican • Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
No roll call votes available for this bill.
Actions Timeline
Continued from last session
7/21/2026SenateContinued to 2027 in Finance and Appropriations (9-Y 5-N)
1/20/2026SenateFiscal Impact statement From TAX (1/17/2026 9:40 am)
1/17/2026SenateReferred to Committee on Finance and Appropriations
1/7/2026SenatePrefiled and ordered printed; Offered 01-14-2026 26104555D
1/7/2026Senate
Bill Text
Introduced
1/7/2026
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