SB 114 eliminates income limits that currently restrict who can deduct Social Security benefits from their state personal income tax. It directly affects all Social Security benefit recipients in the state who pay income tax, removing the previous requirement that their total income must fall below specific thresholds to qualify for the deduction. The bill amends Section 12-701 of the general statutes to remove these qualifying income thresholds entirely. This change means anyone receiving Social Security benefits would automatically qualify for the tax deduction regardless of their total income level. The policy change simplifies the deduction process for eligible taxpayers without altering the deduction amount itself.
SB 104 would impose a 1.75% surcharge on net gains from selling capital assets (like stocks or real estate) for Connecticut taxpayers with adjusted gross income meeting the threshold for the state's highest and second-highest marginal tax brackets. It directly affects high-income earners whose income level triggers the top tax rates under current law. The surcharge applies only to capital gains, not ordinary income, and is calculated as a percentage of the net gain from qualifying sales. This is a specific tax rate change affecting a defined income group, not a broad policy overhaul.
This bill establishes a refundable child tax credit for families with up to three children, starting at $150 per child in 2026 and increasing to $600 per child by 2028. It phases out for higher-income households: single filers over $100,000, heads of household over $160,000, and married couples filing jointly over $200,000 (reducing by 5% for every $1,000 over these thresholds). The credit is refundable, meaning eligible families receive it even if they owe no income tax. It directly affects low-to-moderate income families with children under age 18.
SB 77 would create a personal income tax deduction of up to $60,000 for individuals paying full-time home health care costs. It directly affects residents who cover expenses like in-home medical services and medical supplies for themselves or a dependent. The bill amends tax law to allow these costs to reduce taxable income, lowering the amount of tax owed. This is a concrete policy change focused on reducing tax liability for specific health care expenses, without altering eligibility or benefit amounts.
HB 5010 would amend state tax law to exclude tips or gratuities and overtime pay from taxable personal income. This change directly affects workers who earn these specific income types, such as servers, hospitality staff, and hourly employees receiving overtime. The bill's key provision requires updating the tax code to remove these earnings from the base used to calculate personal income tax. As a result, individuals would pay income tax only on their regular wages, not on declared tips or overtime earnings.
HB 5060 increases the maximum business tax credit for wages paid to apprentices in the construction trades from $4,000 to $7,500 per apprentice. This directly affects construction companies that hire apprentices, providing them with greater financial incentive to train new workers. The key provision raises the per-apprentice credit limit in the existing tax credit program. The change simplifies the policy by increasing the cap without altering eligibility rules or creating new requirements.
SB 254 creates a tax credit program allowing owners of commercial buildings (like offices, retail spaces, or industrial properties) to receive a credit equal to 10% of eligible conversion costs when transforming those properties into residential developments. To qualify, the conversion must meet standards prioritizing affordable housing creation or preservation, and owners must spend at least $15,000 on eligible construction costs (excluding personal labor, site improvements, or non-construction fees). Before starting work, owners must submit a detailed conversion plan for approval by the Commissioner of Housing, and after completion, they must verify the work to receive the credit, which applies against specific Connecticut state taxes. The program is administered by the Commissioner of Housing, with standards posted online by January 1, 2027.
HB 5209 establishes rules for "shared appreciation agreements," a mortgage alternative where lenders receive a share of a property's value increase. It directly affects borrowers and lenders using these agreements by prohibiting unfair terms (e.g., occupancy requirements, prepayment penalties, or hidden fees) and mandating clear disclosures (Section 2(b)). Key mechanisms require lenders to calculate interest simply on the lump-sum payment at maturity (Section 2(a)), provide 90-day notice for borrower actions, and offer a 30-year fixed-rate refinance if borrowers can’t repay at maturity (Section 2(c)(8)). The bill also ensures borrowers get credit for property improvements and access to independent appraisals, with lenders covering borrower legal fees if they win disputes (Section 2(c)(9)). These changes take effect October 1, 2026.
SB 224 exempts all ballots cast in elections, primaries, and referendums (including write-in ballots) from public disclosure under the Freedom of Information Act (FOIA), effective July 1, 2026. This means voters' choices will no longer be subject to FOIA requests, directly affecting individuals whose ballots would have been disclosed under current law. The bill explicitly states that audits or recanvasses under specific election statutes (chapters 147-153 of general statutes) remain permitted. It does not change how elections are conducted but alters public access to ballot records. The bill focuses solely on protecting ballot privacy, not on altering voting procedures or outcomes.
HB 5217 changes state law to explicitly name the Commissioner of Education as the official head of the Department of Education, replacing previous language that listed them among multiple potential department heads. The bill amends statutes to clarify that the Commissioner directly leads the department, removing prior references to the State Board of Education as its administrative arm. This change takes effect July 1, 2028, and directly affects the Commissioner of Education and the Department of Education's internal structure. The bill focuses on defining leadership roles without altering educational programs or funding.
HB 5242 requires hospitals, nursing homes, and hospice facilities to allow terminally ill patients with a valid medical cannabis certification to use cannabis within those facilities, effective October 1, 2026. It mandates facilities to store cannabis in locked containers, document use in medical records, and prohibit smoking/vaping, while requiring patients to provide certification. The bill excludes emergency care settings and allows facilities to temporarily suspend compliance if federal agencies take specific enforcement actions. It directly affects terminally ill qualifying patients (with a 1-year or less life expectancy prognosis) and covered health care facilities, aligning with existing state medical cannabis laws.
SB 240 requires Connecticut's Commissioner of Mental Health and Addiction Services to create a public health plan addressing Internet gaming disorder. The plan must identify risks, prevent harm (especially for youth and vulnerable groups), link gaming disorder to gambling behaviors, and include data monitoring, public education, healthcare provider training, and treatment pathways. It mandates a report on this plan to the legislature by January 1, 2027. The bill directly affects state public health infrastructure and aims to reduce related health risks through coordinated prevention and treatment efforts.
