Education

This bill removes sales tax on clothing under $100, school supplies, and appliances, and eliminates a 1% tax on meals sold by grocery stores. It creates new tax credits for homeowners (increasing the existing credit), caregivers of elderly or disabled family members, and renters earning $75,000 or less for primary residence costs. These changes directly lower tax burdens for Connecticut residents, particularly lower- and middle-income households. The bill modifies sales tax rules and expands income tax credits to improve affordability.

SB 266 prioritizes funding from Connecticut's Early Childhood Education Endowment for non-private equity child care and preschool programs. It requires the Commissioner to first fund all eligible programs meeting specific criteria (like receiving Early Start CT funding or participating in quality improvement systems), before allocating funds to programs owned or controlled by private equity companies. Private equity programs are defined as non-publicly traded investment firms owning or controlling child care services. This change takes effect July 1, 2026, ensuring taxpayer-funded early education resources support community-based providers over for-profit private equity entities.

This bill proposes the approval of a collective bargaining agreement between the University of Connecticut Board of Trustees and the Graduate Employee Union representing student workers. The agreement establishes wage increases and adjusts health insurance costs for graduate employees over a four-year period from July 1, 2026, to June 30, 2030. Specifically, it mandates annual raises ranging from 3.85% to 4.5% for salaries and per-credit rates while also requiring graduate employees to pay a higher share of their health insurance premiums. Additionally, the deal includes increases for university fee credits and a larger funding pool for childcare assistance.