Home/Bills/A 5856New York · 2025–2026 Legislative Session
Assembly BillIntroducedTAX

A 5856: Establishes an income tax deduction for cash and credit card tips received which are considered wages or compensation.

New York · Assembly · 2025–2026 Legislative Session · last verified July 21, 2026

What A 5856 does, verified July 21, 2026

The bill aims to establish a tax deduction for cash and credit card tips received by employees. This deduction will apply to tips considered wages or compensation as defined in the internal revenue code. The deduction will take effect immediately and will apply to taxable years starting on or after January 1, 2026.

Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: print number 5856a (2026-01-13)Alert me
Quick answers about A 5856
What is the current status of A 5856?
As of July 21, 2026, A 5856 is recorded as "Introduced": it has been introduced and is waiting for its first committee hearing or floor vote. The last recorded action, on January 13, 2026, was "print number 5856a".
Did A 5856 pass?
Not yet. A 5856 has been introduced and has not passed either house.
Who wrote A 5856, and where is it now?
A 5856 was authored by Asm. Michael Durso with 12 coauthors. It is filed under TAX, alongside 323 other New York TAX bills this session.
Author and sponsors
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Coauthors
Alec Brook-KrasnyJoe AngelinoDavid McDonoughJosh JensenJoe DeStefanoMatthew SimpsonSam PirozzoloMatthew SlaterPhilip PalmesanoBrian MaherJoe SempolinskiRobert Smullen
Recent actions4 total · showing 4
Jan. 13, 2026print number 5856a
Jan. 13, 2026amend (t) and recommit to ways and means
Jan. 07, 2026referred to ways and means
Feb. 24, 2025referred to ways and means
Latest bill textIntroduced version, February 24, 2025 · 179 words
  
  STATE OF NEW YORK ________________________________________________________________________ 5856 2025-2026 Regular Sessions  IN ASSEMBLY February 24, 2025 ___________ Introduced by M. of A. DURSO -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to establishing a tax deduction for cash tips received The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subsection (c) of section 612 of the tax law is amended by 2 adding a new paragraph 48 to read as follows: 3 (48) The amount of cash tips received during the taxable year which 4 are considered wages or compensation, as such terms are defined in 5 section six thousand fifty-three of the internal revenue code. 6 § 2. This act shall take effect immediately and shall apply to all 7 taxable years beginning on or after January 1, 2025. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD01776-01-5 
Text of A 5856 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions
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