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.

Back to Connecticut

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

Checked against official source text during the last sync.

Law to Exclude Certain Types of Income from Taxes

This law removes overtime pay, tips, and Social Security payments from being taxed as part of a person's income.

What This Bill Does

  • Removes overtime wages from personal income tax.
  • Exempts tips or gratuities from personal income tax.
  • Does not tax Social Security benefits as part of personal income.

Who It Names or Affects

  • People who earn overtime pay, receive tips, and get Social Security benefits.

Terms To Know

Overtime wages
Extra money earned by working more than the usual number of hours in a week.
Tips or gratuities
Money given to workers, like waiters and bartenders, for good service.

Limits and Unknowns

  • The bill does not specify how the tax exemption will be enforced.
  • It is unclear what other types of income might still be taxed under this law.

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.