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Bill

Bill

SB 44

AN ACT CONCERNING THE QUALIFYING INCOME THRESHOLDS FOR THE SOCIAL SECURITY BENEFITS DEDUCTION FROM THE PERSONAL INCOME TAX.

2026 Regular Session Introduced by Paul Cicarella

SB 44 adjusts Connecticut's income thresholds for Social Security tax deductions, altering eligibility and tax burden for retired and disabled residents.

REF. TO JOINT COMM. ON Finance, Revenue and Bonding
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Bill Summary · SB 44

Legislative bill overview

SB 44 modifies Connecticut's personal income tax code by adjusting the qualifying income thresholds that determine eligibility for the Social Security benefits deduction. This deduction allows certain taxpayers to exclude a portion of their Social Security income from state taxable income. The bill aims to change who qualifies for this tax relief based on revised income cutoff levels.

Why is this important

Social Security deductions directly affect tax liability for retired and disabled Connecticut residents who rely on Social Security income. Adjusting income thresholds determines whether seniors and disabled individuals receive tax relief, which impacts their actual take-home income and cost of living. This change could affect thousands of taxpayers' annual tax bills and has particular significance for fixed-income households.

Potential points of contention

  • Fiscal impact: Broadening or narrowing eligibility changes state tax revenue; the direction and amount of impact depends on whether thresholds increase (losing revenue) or decrease (raising revenue)
  • Equity concerns: Changes may disproportionately benefit higher-income retirees if thresholds rise, or exclude lower-income seniors if thresholds fall, raising fairness questions
  • Inflation adjustment mechanism: The bill's silence on whether thresholds automatically adjust for inflation could create the need for recurring legislative fixes as living costs change

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

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