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HB 5052

AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR CHARITABLE CONTRIBUTIONS REPORTED ON A TAXPAYER'S FEDERAL INCOME TAX RETURN.

2026 Regular Session Introduced by Mitch Bolinsky and 2 co-sponsors

Connecticut bill would allow residents to deduct federally-reported charitable contributions from state income taxes, reducing state revenue while primarily benefiting higher-income itemizers.

REF. TO JOINT COMM. ON Finance, Revenue and Bonding
#charitablecontributions #federalincometax #incometaxdeductions(state)
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Bill Summary · HB 5052

Legislative bill overview

HB 5052 would create a state income tax deduction for Connecticut residents allowing them to deduct charitable contributions they've already claimed on their federal tax returns. This deduction would be available to taxpayers who itemize deductions on their state returns, effectively providing a second tax benefit for the same charitable donations.

Why is this important

Connecticut currently does not offer a state-level charitable deduction, meaning residents lose potential state tax relief even when federally recognized charities benefit from their donations. This bill would increase the incentive for charitable giving within the state and could redirect more resources to nonprofits, while also affecting state tax revenue and potentially benefiting higher-income taxpayers who are more likely to itemize.

Potential points of contention

  • Revenue impact: The bill would reduce state tax collections, requiring either budget cuts elsewhere or offset through other revenue sources, with costs potentially exceeding millions annually depending on participation rates
  • Equity concerns: The deduction primarily benefits higher-income taxpayers who itemize deductions rather than take the standard deduction, potentially widening the gap in tax benefits between wealthy and middle-class donors
  • Duplication of federal benefits: Critics may argue this creates an unnecessary "double benefit" for charitable giving that's already incentivized at the federal level, while supporters counter it encourages local charitable work

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

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