Budget & Taxes (Income Tax)

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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in committee · Connecticut · Senate Feb 20, 2026

SB 103: AN ACT ESTABLISHING A REFUNDABLE CHILD TAX CREDIT.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesRefundable child tax credit provides direct tax relief to low/middle-income families with children, increasing disposable income without raising taxes on targeted groups.95% confidence

Sub-Topics Income Tax Tax Credits

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in committee · Connecticut · Senate Feb 4, 2026

SB 50: AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR STIPENDS PAID TO CERTAIN VOLUNTEER FIREFIGHTERS OR VOLUNTEER AMBULANCE MEMBERS.

SB 50 creates a personal income tax deduction for stipends paid to volunteer firefighters and volunteer ambulance members by municipalities, fire departments, or ambulance associations. It directly affects these volunteers who receive small stipends for their service, capping the deductible amount at $15,000 annually from any single organization. The bill amends tax law to allow these stipends to be excluded from taxable income, reducing the tax burden for qualifying volunteers. This policy change provides concrete financial relief for individuals who serve in these critical community roles without full-time compensation.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax deduction for volunteer stipends, reducing tax burden for lower-income volunteers per tax law amendment.95% confidence

Sub-Topics Income Tax

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in committee · Connecticut · Senate Feb 11, 2026

SB 181: AN ACT CONCERNING PERSONAL INCOME TAX REFUNDS.

SB 181 directs $330.8 million from the state's Budget Reserve Fund to the General Fund to provide refunds of personal income tax actually paid by taxpayers who filed federal tax returns for the 2025 tax year. The Department of Revenue Services will calculate individual refunds based on actual tax paid. This one-time refund affects taxpayers who filed federal returns for 2025, using existing state funds rather than changing tax rates or laws. The bill does not create new tax obligations or alter future tax policy.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides one-time tax refunds using existing funds, offering relief to taxpayers without changing tax rates or creating new obligations.95% confidence

Sub-Topics Income Tax State Budget

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in committee · Connecticut · House Feb 6, 2026

HB 5066: AN ACT CONCERNING PERSONAL INCOME TAX DEDUCTIONS FOR SENIORS.

HB 5066 would adjust the income threshold for senior citizens' personal income tax deductions to automatically increase each year based on inflation. This change, affecting seniors who qualify for tax deductions, ensures the threshold keeps pace with rising living costs. The bill amends Section 12-701 of the general statutes to require this annual inflation adjustment. It directly impacts how much income seniors can earn before losing eligibility for the deduction.

Topics ✓ Budget & TaxesSupports Budget & TaxesAdjusts tax deduction threshold for seniors to inflation, providing ongoing tax relief for lower-income seniors as living costs rise.95% confidence

Sub-Topics Income Tax Tags Seniors

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in committee · Connecticut · Senate Feb 4, 2026

SB 47: AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR TIPS OR GRATUITIES.

SB 47 would create a personal income tax deduction of up to $25,000 for tips or gratuities reported by workers in occupations that customarily receive tips (as defined by the IRS, such as servers or bartenders). This deduction directly affects service industry workers who declare tip income on their tax returns. The bill amends tax law to allow these taxpayers to reduce their taxable income by the amount of declared tips, potentially lowering their overall tax bill. It applies only to tips actually reported to the IRS, not unreported income.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax deduction for service workers, lowering taxable income and reducing tax burden - direct tax relief for lower/middle-income earners in tips-based occupations.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentProvides tax deduction for service workers' tips, increasing take-home pay and supporting financial stability for labor force.95% confidence

Sub-Topics Income Tax

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in committee · Connecticut · Senate Feb 4, 2026

SB 80: AN ACT INCREASING THE AMOUNT OF THE PERSONAL INCOME TAX DEDUCTION FOR CONTRIBUTIONS TO STATE-ESTABLISHED 529 QUALIFIED STATE TUITION PROGRAMS.

SB 80 increases the state income tax deduction for contributions to state-run 529 college savings plans. It raises the deduction from $5,000 to $7,500 for individual filers and from $10,000 to $12,500 for married couples filing jointly. The bill directly affects taxpayers who contribute to these state-established tuition savings accounts. This change lowers taxable income for eligible contributors, making college savings slightly more affordable.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax deduction for 529 contributions, lowering taxable income for contributors, providing direct tax relief.95% confidence ✓ EducationSupports EducationIncreases tax deduction for 529 college savings plans, directly enhancing affordability and access to higher education funding.95% confidence

Sub-Topics Income Tax Higher Education

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