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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HB05089 • 2026

AN ACT EXEMPTING OVERTIME WAGES, TIPS OR GRATUITIES AND SOCIAL SECURITY BENEFITS FROM THE PERSONAL INCOME TAX.

AN ACT EXEMPTING OVERTIME WAGES, TIPS OR GRATUITIES AND SOCIAL SECURITY BENEFITS FROM THE PERSONAL INCOME TAX.

Labor Taxes
Passed Legislature

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

Sponsor
Rep. Doug Dubitsky, 47th Dist.
Last action
2026-02-09
Official status
Referred to Joint Committee on Finance, Revenue and Bonding
Effective date
Not listed

Plain English Breakdown

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

Exempting Overtime Wages, Tips, and Social Security Benefits from Personal Income Tax

This bill amends state law to stop taxing overtime wages, tips or gratuities, and Social Security benefits under the personal income tax.

What This Bill Does

  • Amends Chapter 229 of the general statutes regarding taxation.
  • Exempts overtime wages from what counts as taxable income for individuals.
  • Exempts tips or gratuities earned by workers from state personal income tax.
  • Stops taxing Social Security benefits under the state's personal income tax rules.

Who It Names or Affects

  • Workers who earn overtime wages and file a state income tax return.
  • Employees who receive tips or gratuities as part of their pay.
  • Residents who collect Social Security benefits and file a state income tax return.

Limits and Unknowns

  • The official text does not specify when this change will officially begin or take effect.
  • The source material does not explain how much money the government might lose in tax revenue from these changes.

Bill History

  1. 2026-02-09 Connecticut General Assembly

    Referred to Joint Committee on Finance, Revenue and Bonding

Official Summary Text

To exempt overtime wages, tips or gratuities and Social Security benefits from the personal income tax.

Current Bill Text

Read the full stored bill text 
LCO No. 693 1 of 1

General Assembly Proposed Bill No. 5089
February Session, 2026 LCO No. 693

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
REP. DUBITSKY, 47th Dist.

AN ACT EXEMPTING OVERTIME WAGES, TIPS OR GRATUITIES AND
SOCIAL SECURITY BENEFITS FROM THE PERSONAL INCOME TAX.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That chapter 229 of the general statutes be amended to exempt 1
overtime wages, tips or gratuities and Social Security benefits from the 2
personal income tax. 3
Statement of Purpose:
To exempt overtime wages, tips or gratuities and Social Security benefits
from the personal income tax.