AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR MILITARY FUNERAL HONOR GUARD DETAIL COMPENSATION.

SB 1429 creates a Connecticut state income tax deduction for military members who receive compensation for serving on funeral honor guard details. This deduction applies to compensation that is already counted as federal taxable income, reducing the recipient's Connecticut taxable income. The bill directly affects Connecticut military personnel who provide funeral honors for deceased service members, allowing them to lower their state tax bill on this specific income. The deduction becomes effective for tax years starting January 1, 2025.