Rep. Craig Fishbein

Maddy summaryThis bill (SB 185) would remove sales and use taxes on electricity and natural gas purchases for small businesses. It amends tax law to specifically exempt these utility costs from existing state taxes. The policy directly affects small businesses by reducing their operating costs for essential energy. The change applies to all qualifying small businesses purchasing electricity or natural gas for their operations.

Maddy summarySB 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.

Maddy summarySB 182 would change how Connecticut taxes Social Security benefits. It proposes two options: either exempt all Social Security benefits from state income tax for every taxpayer, or adjust the income thresholds for tax deductions on these benefits annually based on changes in the consumer price index (inflation). This bill directly affects Connecticut residents who receive Social Security benefits and pay state income tax. The key change would reduce or eliminate the tax burden on these benefits for qualifying individuals.

Maddy summarySB 143 amends state law to require full reimbursement for special education costs from towns under the existing excess cost grant program. It directly affects towns that provide special education services by ensuring they receive 100% of eligible costs back, rather than partial reimbursement. The key provision updates Section 10-76g of the general statutes to eliminate current limitations on reimbursement amounts. This is a procedural change to the state’s funding mechanism, not a new program.

Maddy summarySB 139 increases the state appropriation for the Special Education and Expansion Development Grant by $191 million for the fiscal year ending June 30, 2027. This funding directly supports students with special education needs and helps school districts manage unpredictable costs associated with special education services. The bill amends existing law to boost the grant amount, aiming to stabilize school district budgets and ensure consistent support for these students. It does not alter eligibility or service requirements but provides additional financial resources for existing programs.

Maddy summaryHB 5122 authorizes the state to issue up to $2.5 million in bonds to fund technological and electrical upgrades at municipal firehouses. The bill directly affects local fire departments by providing them with state grants for infrastructure improvements. Funds will be distributed through the Department of Emergency Services and Public Protection, specifically for non-structural upgrades like modernizing electrical systems or adding safety technology to firehouse facilities. The bill does not change existing funding mechanisms but creates a new grant program for these specific upgrades.

Maddy summaryHB 5105 would exempt handicap ramps purchased for residential use from the state's sales and use taxes. This directly affects homeowners with disabilities who need these ramps installed at their primary residence. The bill amends tax law to remove the sales tax requirement specifically for residential handicap ramps, making them more affordable. It does not change tax rules for commercial or non-residential ramp installations. The policy change is limited to removing an existing tax burden on these essential accessibility devices.

Maddy summaryHB 5072 allocates state funds from the General Fund to support vocational agricultural programs in public schools. It provides $___ for the 2027 fiscal year to help school districts cover costs at regional agricultural science centers. The bill directly affects school districts and regional centers by funding career-focused agricultural education programs. This appropriation aims to assist schools with operational expenses for these vocational training initiatives.

Maddy summaryHB 5089 would exempt overtime wages, tips or gratuities, and Social Security benefits from the state's personal income tax. This directly affects workers who earn overtime pay, receive tips (like in restaurants), or rely on Social Security benefits as part of their income. The bill's key mechanism is amending tax law to remove these specific income sources from taxable personal income. It does not change tax rates for other income types, focusing solely on these exemptions.

Maddy summaryHB 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.