Sen. Jeff Gordon

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 97 creates a personal income tax credit equal to 25% of the value of food donated by taxpayers during a taxable year. This credit directly affects individuals and businesses that donate food to eligible recipients (such as charities or food banks). The key mechanism is a dollar-for-dollar reduction in tax liability based on the donated food's value, calculated annually. The bill aims to incentivize food donations by making them financially beneficial for donors without altering existing tax rates or creating new requirements for recipients.

Maddy summarySB 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.

Maddy summarySB 98 establishes a tax credit program for Connecticut dairy farmers, modeled after Massachusetts' existing program. The bill directly affects Connecticut dairy farmers by providing them with tax relief to support their operations. Key provisions include creating a state-level tax credit that mirrors the structure of the Massachusetts dairy farmer tax credit, though specific credit amounts or eligibility details are not specified in the provided text. This policy change aims to bolster the state's dairy industry through targeted financial assistance.

Maddy summarySB 22 appropriates $300,000 from the General Fund to the Department of Children and Families for the fiscal year ending June 30, 2027. This funding supports the Youth Service Bureaus Enhancement Grant Program, established under section 10-19q of the general statutes. The bill directly provides resources to local youth service bureaus to enhance their programs. It is a straightforward funding allocation with no new policy requirements or eligibility changes. The bill does not specify how funds will be distributed or measured outcomes.

Maddy summarySB 75 establishes a $500 tax credit against personal income tax for taxpayers who pay for the care of a family member aged 50+ receiving Social Security disability benefits or aged 60+ (with income limits of $200,000 for single filers and $400,000 for married couples filing jointly). The credit directly affects caregivers supporting eligible relatives while meeting federal income thresholds. Key provisions include the fixed credit amount, specific eligibility criteria for the care recipient, and the income limits for qualifying taxpayers. This bill creates a direct tax reduction for qualifying caregivers, with no additional mechanisms or funding details specified.

Maddy summarySB 24 appropriates funds from the General Fund to the Department of Education for the Office of Dyslexia and Reading Disabilities' operational costs during the 2026-2027 fiscal year. The bill directly provides financial support to this specific office, which focuses on dyslexia and reading disabilities initiatives. It establishes a dedicated budget for the office's day-to-day operations, without altering existing programs or eligibility requirements. This is a procedural funding measure, not a policy change affecting individuals or schools.

Maddy summarySB 67 establishes a legal limit on the total amount of personal income tax revenue the state can collect annually. If tax collections exceed this cap, the state must refund the excess amount proportionally to all personal income taxpayers. The bill directly affects every individual or household paying state personal income tax by guaranteeing refunds when revenue surpasses the set threshold. This policy change creates a binding fiscal constraint on the state’s ability to raise revenue through its income tax system.

Maddy summarySB 25 appropriates funding from the General Fund for the preapprenticeship grant program under Connecticut law for the 2026-2027 fiscal year. It directly affects students who successfully complete the preapprenticeship program by guaranteeing each such student receives at least $1,000. The bill's key mechanism is authorizing the Department of Education to distribute these funds to eligible program completers. This is a funding measure, not a new policy, ensuring existing program resources are fully supported. The bill specifies the funds must be used for the program established under section 10-21p of Connecticut's general statutes.

Maddy summarySB 66 would create a temporary tax deduction for workers who declare tips or gratuities on their income tax returns. It allows a deduction of up to $25,000 per year for tips earned during 2026-2028, reducing taxable income for affected workers. The deduction phases out for single filers with incomes over $150,000 and married couples filing jointly over $300,000. This policy directly impacts service industry workers who report tip income, lowering their tax burden for the specified period.