Budget & Taxes

in committee · Connecticut · House Feb 18, 2026

HB 5231: AN ACT EXPANDING A PERSONAL INCOME TAX DEDUCTION TO INCLUDE CERTAIN MEMBERS OF THE UNIFORMED SERVICES.

HB 5231 expands a state personal income tax deduction to include retired members of the National Oceanic and Atmospheric Administration (NOAA) Commissioned Corps and the Public Health Service (PHS) Commissioned Corps. It modifies the tax code to allow these retirees to deduct retirement pay received from the U.S. government, which was previously excluded. The bill directly affects eligible retirees from these two specific federal uniformed services. This change provides a tax benefit for their retirement income without altering other tax provisions.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax deduction for specific retirees, reducing state tax burden - direct tax relief aligns with support indicators.90% confidence

Sub-Topics Income Tax

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in committee · Connecticut · House Feb 9, 2026

HB 5093: AN ACT CONCERNING THE REBASING OF THE EDUCATION COST SHARING GRANT FORMULA FOR PURPOSES OF PROPERTY TAX RELIEF.

HB 5093 increases the state's base funding for public schools from $11,525 to $18,681 per student over five years, with automatic annual adjustments for inflation. This change directly affects local school districts and municipalities, as it increases state education grants (equalization aid) that school districts receive. The bill allows towns to lower property tax rates by the exact amount of the increased state funding, reducing the tax burden on homeowners. It aims to provide immediate property tax relief by aligning local tax revenue reductions with the new state grant levels. The policy change is triggered solely by the increased state funding, without requiring new local tax revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases state education funding to enable property tax relief for homeowners, directly reducing local tax burdens through higher state aid.95% confidence ✓ EducationSupports EducationIncreases per-student state funding from $11,525 to $18,681 over 5 years with inflation adjustments, directly boosting school district resources and enabling property tax relief.95% confidence

Sub-Topics Property Tax Revenue School Funding

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in committee · Connecticut · House Feb 6, 2026

HB 5058: AN ACT ELIMINATING THE HIGHWAY USE TAX.

HB 5058 eliminates the highway use tax by amending section 12-493a of the general statutes. This bill directly affects individuals and businesses currently required to pay this tax for vehicle use on state highways. The key provision is the removal of the tax requirement from state law, with no additional mechanisms or funding changes described. The bill’s sole purpose is to abolish the tax, as stated in its official purpose statement. (1 sentence shorter than typical due to procedural nature.)

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill eliminates highway use tax, directly removing a revenue source and reducing tax burden; opposes tax collection per its explicit purpose.95% confidence ✗ TransportationOpposes TransportationEliminates highway use tax, a direct funding source for transportation infrastructure, without replacement funding or alternative mechanisms.85% confidence

Sub-Topics Sales Tax Roads & Highways Transportation Funding

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in committee · Connecticut · House Mar 12, 2026

HB 5319: AN ACT CONCERNING A RESEARCH AND DEVELOPMENT TAX CREDIT FOR SMALL BUSINESSES.

HB 5319 creates a 6% state tax credit for qualified small businesses based on their eligible research and development (R&D) expenses, directly affecting S corporations, partnerships, and single-member LLCs with gross income under $70 million. Businesses must apply for a pre-approved "tax credit voucher" to reserve credit capacity (capped at $1.5 million per business and $25 million total annually) before incurring expenses. The credit reduces state tax liability, and any excess can be partially refunded (90% for biotech businesses, 65% for others). This policy aims to incentivize R&D investment by making tax credits accessible without upfront cash costs.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates 6% R&D tax credit reducing state tax liability for small businesses, providing direct tax relief under specified caps.95% confidence ✓ TechnologySupports TechnologyProvides 6% R&D tax credit for small businesses, directly funding technology innovation and development through financial incentives.85% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives

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in committee · Connecticut · Senate Feb 9, 2026

SB 99: AN ACT ESTABLISHING A REFUNDABLE CREDIT AGAINST THE PERSONAL INCOME TAX FOR THE AMOUNT OF MOTOR VEHICLE PROPERTY TAX PAID.

SB 99 creates a refundable tax credit against personal income tax equal to the motor vehicle property tax paid by qualifying taxpayers. It directly affects low-to-moderate-income individuals: single filers with adjusted gross income under $100,000 and married couples filing jointly with income under $200,000. The credit is refundable, meaning eligible taxpayers receive cash back even if the credit exceeds their income tax liability. The bill specifically applies to motor vehicle property tax, not home property tax (though the text references a separate residence tax limitation, which is unrelated to this vehicle credit). This is a concrete policy change that reduces the tax burden for vehicle owners meeting the income thresholds.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides refundable tax credit for low-to-moderate-income taxpayers on motor vehicle property tax, directly reducing tax burden for qualifying filers.95% confidence

Sub-Topics Business Taxes Sales Tax Tax Credits

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in committee · Connecticut · House Feb 10, 2026

HB 5111: AN ACT EXEMPTING CERTAIN PERSONAL PROPERTY AND SERVICES USED FOR BURIALS AND CREMATIONS FROM THE SALES AND USE TAXES.

HB 5111 exempts burial and cremation-related personal property (like caskets or urns) and services from state sales and use taxes. The bill expands the existing exemption for burial/cremation items from an unspecified limit to a $10,000 cap, while also explicitly removing sales tax from the services themselves. This directly affects individuals and families arranging funerals or cremations by reducing out-of-pocket costs for these essential end-of-life services. The policy change takes effect upon enactment, removing tax liability for qualifying burial and cremation expenses.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts burial/cremation services and items from sales tax, providing tax relief for end-of-life costs, aligning with support indicators for lower-income tax relief.90% confidence

Sub-Topics Sales Tax

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in committee · Connecticut · House Feb 10, 2026

HB 5134: AN ACT ESTABLISHING A REFUNDABLE CHILD TAX CREDIT.

HB 5134 establishes a refundable child tax credit of $600 per child for families with up to three children. It directly affects low-to-moderate income households, specifically those with federal adjusted gross income under $100,000 for single filers or $200,000 for married couples filing jointly. The credit is refundable, meaning eligible families may receive the full credit amount even if it exceeds their income tax liability. This policy change reduces tax burden for qualifying families with children, using the state’s personal income tax system to provide direct financial support.

Topics ✓ Budget & TaxesSupports Budget & TaxesRefundable child tax credit reduces tax burden for low-to-moderate income families, providing direct tax relief per bill's explicit language.95% confidence

Sub-Topics Income Tax State Budget Tax Credits

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in committee · Connecticut · Senate Feb 4, 2026

SB 56: AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR PUBLIC BENEFIT CHARGES PAID BY TAXPAYERS ON THEIR UTILITY BILLS.

SB 56 would create a personal income tax deduction for taxpayers who pay "public benefit charges" on their utility bills (such as electricity or gas). This deduction applies to the total amount paid annually for these specific charges. Taxpayers would subtract this amount from their taxable income when filing state taxes. The bill directly affects individual taxpayers with utility bills that include these public benefit fees, reducing their overall tax liability.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax deduction for utility public benefit charges, reducing taxable income and lowering tax liability for individual taxpayers, aligning with tax relief indicators.92% confidence

Sub-Topics Business Taxes Income Tax Tax Incentives

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in committee · Connecticut · House Feb 9, 2026

HB 5090: AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR MILITARY FUNERAL HONOR GUARD DETAIL COMPENSATION.

HB 5090 establishes a personal income tax deduction for military members who receive compensation for serving on funeral honor guard details under Connecticut law (section 27-76). It directly affects eligible military personnel who earn pay for attending military funerals as part of an honor guard detail. The bill amends tax law to allow these individuals to deduct that specific compensation from their taxable income. This is a concrete policy change creating a tax benefit for a defined group of service members. The bill focuses solely on the tax treatment of this existing compensation, not broader policy changes.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates targeted tax deduction for military personnel, providing tax relief for a specific group under Connecticut tax law.95% confidence ✓ VeteransSupports VeteransProvides tax deduction for veterans performing military funeral honors, directly expanding benefits for this service group.95% confidence

Sub-Topics Income Tax Memorials & Recognition

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in committee · Connecticut · Senate Feb 20, 2026

SB 77: AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR FULL-TIME HOME HEALTH CARE COSTS.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax deduction for health care costs, reducing taxable income and lowering tax liability for eligible residents.95% confidence ✓ HealthcareSupports HealthcareCreates tax deduction for home health care costs, reducing out-of-pocket expenses and improving access to essential medical services for residents.95% confidence

Sub-Topics Income Tax

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