KLS Keeping Law Simple Legislation in plain English

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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HB05052 • 2026

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

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

Taxes
Passed Legislature

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

Sponsor
Rep. Devin R. Carney, 23rd Dist.
Last action
2026-02-06
Official status
Referred to Joint Committee on Finance, Revenue and Bonding
Effective date
Not listed

Plain English Breakdown

The official source material does not provide details about the exact impact on state revenue, nor does it specify which charities qualify for this deduction.

Charitable Donation Tax Deduction Act

This act allows people to deduct from their state taxes the money they gave to charity, as shown on their federal tax forms.

What This Bill Does

  • Creates a new deduction for personal income tax based on charitable donations reported on federal tax returns.

Who It Names or Affects

  • Taxpayers who make charitable donations and report them on their federal tax returns.

Terms To Know

Charitable Contributions
Money or property given to a charity or nonprofit organization.
Personal Income Tax Deduction
An amount subtracted from taxable income, reducing the tax owed.

Limits and Unknowns

  • Does not specify which charities qualify for this deduction.
  • The exact impact on state revenue is unknown and depends on how many people claim the deduction.

Bill History

  1. 2026-02-06 Connecticut General Assembly

    Referred to Joint Committee on Finance, Revenue and Bonding

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

Read the full stored 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.