AB 1: Relating to: an income tax subtraction for qualified tips and for qualified overtime compensation; state aid for school districts; surplus refund payments; increasing funding for special education and school age parents programs; state aid to technical colleges and the technical college district revenue limit; and making an appropriation. (FE)
AB 1 status: Introduced — Fiscal estimate received (updated May 27, 2026).
OpenStates summary
What this bill does
Overall score


Bill summary
OfficialRelating to: an income tax subtraction for qualified tips and for qualified overtime compensation; state aid for school districts; surplus refund payments; increasing funding for special education and school age parents programs; state aid to technical colleges and the technical college district revenue limit; and maki...
Key analysis
Impact analysis
Environment
Benefits
- No direct environmental impact identified
Risks
- No direct environmental impact identified
Economy
Benefits
- Tax relief on overtime and tips
- Surplus distribution provides direct cash liquidity
Risks
- Potential long-term strain on state fiscal sustainability
- Tax policy changes may create administrative complexity
Society
Benefits
- Increased funding for special education
- Support for technical college education
Risks
- Concerns over the sustainability of increased school aid levels
How trustworthy & consequential it is
Source
OpenStates
Confidence
lowlow
Analysis status
OpenStates summary
Fiscal risk associated with combining tax cuts and spending increases
Analysis based solely on summary abstract provided
Where it stands
Introduced
CurrentFiscal estimate received
Committee
UpcomingFloor
UpcomingGovernor
UpcomingEnacted
UpcomingHow it affects your district
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