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

Plain English Breakdown

The bill has passed both chambers but is currently referred to a committee; final enactment status depends on further legislative action.

Personal Income Tax Deduction for Charitable Contributions

This bill creates a state personal income tax deduction equal to the amount of charitable contributions reported by a taxpayer on their federal income tax return.

What This Bill Does

• Amends Chapter 229 of the general statutes.
• Establishes a personal income tax deduction for the amount of charitable contributions reported on a taxpayer's federal income tax return.

Who It Names or Affects

• Taxpayers who report charitable contributions on their federal income tax returns

Limits and Unknowns

• The effective date of this law is not listed in the provided source material.
• The specific rules for which charities qualify are not detailed in the text.

Official Summary Text

To establish a personal income tax deduction for the amount of charitable contributions reported by a taxpayer on such taxpayer's federal income tax return.

Current Bill Text

LCO No. 418 1 of 1

General Assembly Proposed Bill No. 5052
February Session, 2026 LCO No. 418

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
REP. CARNEY, 23rd Dist.

AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION
FOR CHARITABLE CONTRIBUTIONS REPORTED ON A TAXPAYER'S
FEDERAL INCOME TAX RETURN.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That chapter 229 of the general statutes be amended to establish a 1
personal income tax deduction for the amount of charitable 2
contributions reported by a taxpayer on such taxpayer's federal income 3
tax return. 4
Statement of Purpose:
To establish a personal income tax deduction for the amount of
charitable contributions reported by a taxpayer on such taxpayer's
federal income tax return.