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SB 78

AN ACT ELIMINATING THE QUALIFYING INCOME THRESHOLDS FOR THE PERSONAL INCOME TAX DEDUCTIONS FOR SOCIAL SECURITY BENEFITS.

2026 Regular Session Introduced by Tom Delnicki and 2 co-sponsors

Connecticut bill removes income caps on personal income tax deductions for Social Security benefits, expanding tax relief to all earners regardless of earnings level.

REF. TO JOINT COMM. ON Finance, Revenue and Bonding
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WeVote Research Nonpartisan
Bill Summary · SB 78

Legislative bill overview

SB 78 would remove income limits currently restricting Connecticut residents from claiming personal income tax deductions for Social Security benefits. Currently, only taxpayers below certain income thresholds can deduct these benefits; this bill would make the deduction available to all earners regardless of income level.

Why is this important

Social Security benefits are a primary retirement income source for many Connecticut residents. This change would provide tax relief to higher-income retirees currently excluded from the deduction, potentially affecting state revenue and the perceived fairness of the tax code depending on one's perspective on progressive taxation.

Potential points of contention

  • Revenue impact: Removing income thresholds would increase the fiscal cost to the state, reducing tax revenue without offsetting cuts specified in the bill text
  • Progressivity concerns: Critics may argue this disproportionately benefits higher-income retirees while not helping lower-income seniors who pay little or no state income tax anyway
  • Equity questions: Supporters of means-tested deductions contend that unlimited deductions are less efficient targeting of tax relief toward those with genuine financial need

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

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