WeVote

Bill

Bill

HB 7055

AN ACT CONCERNING A MUNICIPAL TAX ABATEMENT FOR SURVIVING DOMESTIC PARTNERS OF POLICE OFFICERS, FIREFIGHTERS AND EMERGENCY MEDICAL TECHNICIANS AND ALLOWING A PERSONAL INCOME TAX DEDUCTION FOR STIPENDS PAID TO VOLUNTEER FIREFIGHTERS, VOLUNTEER FIRE POLICE OFFICERS AND VOLUNTEER AMBULANCE MEMBERS.

2025 Regular Session Introduced by Chris Aniskovich and 29 co-sponsors

Allows municipalities to grant property tax abatements for surviving domestic partners of fallen public safety personnel and provides a personal income tax deduction for stipends p

FILE NO. 829
0
WeVote Research Nonpartisan
Bill Summary · HB 7055

Bill Summary: HB 7055 (File No. 829)

Title: AN ACT CONCERNING A MUNICIPAL TAX ABATEMENT FOR SURVIVING DOMESTIC PARTNERS OF POLICE OFFICERS, FIREFIGHTERS AND EMERGENCY MEDICAL TECHNICIANS AND ALLOWING A PERSONAL INCOME TAX DEDUCTION FOR STIPENDS PAID TO VOLUNTEER FIREFIGHTERS, VOLUNTEER FIRE POLICE OFFICERS AND VOLUNTEER AMBULANCE MEMBERS

Introduced: February 20, 2025
Status (as of May 5, 2025): Reported out of LCO; Joint Favorable; tabled for House calendar (File No. 829)

Purpose / Intent

The bill has two related aims:
1. To permit municipalities to provide a property tax abatement for surviving domestic partners of certain public safety personnel killed in the line of duty (police officers, firefighters, and emergency medical technicians).
2. To allow individual taxpayers to deduct from Connecticut personal income tax stipends paid to volunteer emergency responders (volunteer firefighters, volunteer fire police officers, and volunteer ambulance members).

The legislation intends to extend financial relief to families of fallen first responders and to provide tax relief/recognition for volunteer emergency personnel receiving stipends.

Key Provisions

  • Municipal property tax abatement:
    • Authorizes municipalities to adopt ordinances or policies that provide a property tax abatement for surviving domestic partners of police officers, firefighters, and EMTs who die in the line of duty.
    • The bill provides enabling authority for local governments to grant such abatements; specific eligibility criteria, abatement amounts, and application processes would be established by municipal action (not specified in the bill text provided).
  • State income tax deduction:
    • Creates a personal income tax deduction for stipends paid to:
    • Volunteer firefighters
    • Volunteer fire police officers
    • Volunteer ambulance members
    • This deduction would reduce taxable income on state returns for individuals who receive these stipends.

Who Would Be Affected

  • Surviving domestic partners of police officers, firefighters, and EMTs killed in the line of duty — potentially eligible for locally authorized property tax abatements.
  • Volunteer emergency responders who receive stipends — able to claim a deduction on their Connecticut personal income tax returns.
  • Municipal governments — gain discretion to adopt abatement policies and may experience changes in local property tax revenue depending on abatement uptake.
  • State revenue — could be affected by the new income tax deduction; the magnitude would depend on the number and size of stipends claimed.

Fiscal and Administrative Considerations

  • The bill was referred to the Office of Legislative Research and the Office of Fiscal Analysis for review (referred 05/05/25). The OFA review would quantify potential state revenue loss from the deduction and potential municipal revenue impacts from local abatements.
  • Municipalities would need to adopt ordinances or administrative procedures to implement property tax abatements, which may involve administrative costs.

Legislative Timeline / Status

  • Feb 20, 2025: Introduced; referred to Joint Committee on Public Safety and Security.
  • Feb 27, 2025: Public hearing held.
  • Mar 18–21, 2025: Favorable change of reference to Committee on Finance, Revenue and Bonding.
  • Apr 24, 2025: Joint Favorable reported; filed with LCO.
  • May 5, 2025: Reported out of LCO; Favorable report and tabled for House calendar (House Calendar No. 530; File No. 829). Referred to OLR and OFA for analysis.

Next Steps

  • Completion of fiscal and policy reports by OLR/OFA.
  • Scheduling for House floor consideration from the calendar.
  • If passed by the General Assembly, the bill would require gubernatorial action and, where applicable, subsequent municipal ordinance adoption to implement the property tax abatements.

If you want, I can prepare a one-page briefing that outlines likely fiscal impacts based on typical stipend amounts and volunteer counts, or draft sample municipal ordinance language implementing the abatement.

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.