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SB 54

AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR COLLEGE TUITION PAYMENTS MADE BY A TAXPAYER.

2026 Regular Session Introduced by Heather Somers and 1 co-sponsor

Connecticut bill creates income tax deduction for college tuition payments, reducing taxes for families paying higher education costs while potentially cutting state revenue.

REF. TO JOINT COMM. ON Finance, Revenue and Bonding
#incometaxdeductions(state) #tuition
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WeVote Research Nonpartisan
Bill Summary · SB 54

Legislative bill overview

SB 54 would create a personal income tax deduction for Connecticut residents who pay college tuition costs, either for themselves or their dependents. The deduction would reduce taxable income based on tuition payments made during the tax year, lowering overall state income tax liability for eligible taxpayers.

Why is this important

Higher education costs continue to strain household budgets, and this deduction could provide meaningful tax relief to families investing in college education. The measure reflects a policy choice to use the tax code to incentivize or subsidize post-secondary education rather than other approaches like direct grants or tuition caps.

Potential points of contention

  • Revenue impact: The deduction would reduce state tax revenue, requiring either budget cuts elsewhere, tax increases elsewhere, or reliance on economic growth to offset losses
  • Equity concerns: Tax deductions primarily benefit higher-income earners who itemize or have sufficient tax liability to benefit; lower-income families may see minimal benefit even if they pay tuition
  • Scope ambiguity: The bill's text doesn't clarify which educational institutions qualify, whether trade schools or community colleges are included, or if there are income limits or deduction caps
  • Interaction with existing aid: It's unclear how this interacts with other tuition assistance programs, federal tax benefits, or scholarships, potentially creating overlapping or redundant benefits for some while leaving others unassisted

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

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