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Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

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HB05012 • 2026

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

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

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Rep. Tammy Nuccio, 53rd Dist.
Last action
2026-02-04
Official status
Referred to Joint Committee on Finance, Revenue and Bonding
Effective date
Not listed

Plain English Breakdown

The bill status shows it was referred to a committee on February 4, 2026, but also labeled 'Passed Legislature' in metadata; however, no effective date is provided in the source material.

Removing Income Limits on Tax Deductions for Social Security Benefits

This bill amends state law to remove the income limits that currently apply to tax deductions for Social Security benefits.

What This Bill Does

  • Amends section 12-701 of the general statutes regarding personal income taxes.
  • Eliminates the qualifying income thresholds required to claim a deduction for Social Security benefits.

Who It Names or Affects

  • People who pay state personal income tax and receive Social Security benefits

Terms To Know

Qualifying Income Thresholds
Income limits that determine if a person can claim a specific tax deduction.
Tax Deduction
An amount subtracted from income before calculating the final tax owed.

Limits and Unknowns

  • The official text does not state when this change will take effect.
  • The source material does not specify if other rules for claiming this deduction remain in place.

Bill History

  1. 2026-02-04 Connecticut General Assembly

    Referred to Joint Committee on Finance, Revenue and Bonding

Official Summary Text

To eliminate the qualifying income thresholds for the personal income tax deductions for Social Security benefits.

Current Bill Text

Read the full stored bill text 
LCO No. 166 1 of 1

General Assembly Proposed Bill No. 5012
February Session, 2026 LCO No. 166

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
REP. NUCCIO, 53rd Dist.

AN ACT ELIMINATING THE QUALIFYING INCOME THRESHOLDS
FOR THE PERSONAL INCOME TAX DEDUCTIONS FOR SOCIAL
SECURITY BENEFITS.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That section 12 -701 of the general statutes be amended to eliminate 1
the qualifying income thresholds for the personal income tax deductions 2
for Social Security benefits. 3
Statement of Purpose:
To eliminate the qualifying income thresholds for the personal income
tax deductions for Social Security benefits.