AN ACT CONCERNING THE PERSONAL INCOME TAX RATES FOR CERTAIN SURVIVING SPOUSES.

SB 1202 allows surviving spouses aged 65 or older who previously filed taxes as married couples (without dependents) to continue using the lower tax brackets for married couples filing jointly after their spouse's death. The bill modifies Connecticut's tax code to maintain these joint filing rates for qualifying individuals, rather than switching them to single filer brackets. It directly affects older widows and widowers who meet all three criteria: age 65+, no dependents claimed, and prior joint filing status. This change provides a continued tax benefit without altering the underlying tax structure.