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SB 100

AN ACT REDUCING CERTAIN PERSONAL INCOME TAX MARGINAL RATES.

2026 Regular Session Introduced by Eric Berthel and 11 co-sponsors

Connecticut bill SB 100 reduces personal income tax marginal rates; scheduled for public hearing February 27, 2026, with fiscal and equity implications pending rate details.

PUBLIC HEARING 0227
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Bill Summary · SB 100

Legislative bill overview

SB 100 proposes to reduce certain personal income tax marginal rates in Connecticut. The bill is currently in the early legislative stage, having been referred to the Joint Committee on Finance, Revenue and Bonding with a public hearing scheduled for February 27, 2026. Specific rate reductions and which income brackets would be affected are not detailed in the provided information.

Why is this important

Connecticut residents pay some of the highest state income tax rates in the nation, with top marginal rates exceeding 6%. Changes to marginal tax rates directly affect take-home income for individuals and households, and also influence state revenue available for education, healthcare, infrastructure, and other services. The fiscal impact of tax reductions—whether modest or substantial—will shape Connecticut's budget constraints for years ahead.

Potential points of contention

  • Revenue impact: Reducing marginal rates decreases state tax revenue unless offset by spending cuts or other revenue sources, raising questions about budget sustainability
  • Distributional effects: Marginal rate reductions typically provide larger absolute benefits to higher-income earners, raising equity concerns about whether tax relief is fairly distributed
  • Economic growth vs. fiscal health trade-off: Proponents argue lower rates spur economic activity and retention of residents; opponents contend Connecticut needs revenue for essential services amid existing obligations

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

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