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HB05090 • 2026

AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR MILITARY FUNERAL HONOR GUARD DETAIL COMPENSATION.

AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR MILITARY FUNERAL HONOR GUARD DETAIL COMPENSATION.

Taxes
Passed Legislature

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

Sponsor
Rep. Mark DeCaprio, 48th 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 summary and text do not provide details on whether there are limits to how many times someone can use this deduction in a year or the exact amount that can be deducted.

Tax Break for Honor Guard Members

This act creates a personal income tax deduction for people who receive money for attending military funerals as part of an honor guard detail.

What This Bill Does

  • Creates a new tax rule that allows people to deduct from their taxes any money they get for being in an honor guard at military funerals.
  • Does not change other parts of the income tax system except for adding this new deduction.

Who It Names or Affects

  • People who receive money for being in an honor guard at military funerals can use this tax break.

Terms To Know

Honor Guard
A group of people who show respect and pay tribute to fallen military members at their funerals.
Income Tax Deduction
An amount that can be subtracted from a person's income before calculating how much tax they owe.

Limits and Unknowns

  • The bill does not specify the exact amount of money that can be deducted.
  • It is unclear if there are limits on how many times someone can use this deduction in a year.

Bill History

  1. 2026-02-09 Connecticut General Assembly

    Referred to Joint Committee on Finance, Revenue and Bonding

Official Summary Text

To establish a personal income tax deduction for any compensation received by a taxpayer for attending a funeral as a member of an honor guard detail pursuant to section 27-76 of the general statutes.

Current Bill Text

Read the full stored bill text
LCO No. 696 1 of 1

General Assembly Proposed Bill No. 5090
February Session, 2026 LCO No. 696

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
REP. DECAPRIO, 48th Dist.

AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION
FOR MILITARY FUNERAL HONOR GUARD DETAIL COMPENSATION.
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 establish a 1
personal income tax deduction for any compensation received by a 2
taxpayer for attending a funeral as a member of an honor guard detail 3
pursuant to section 27-76 of the general statutes. 4
Statement of Purpose:
To establish a personal income tax deduction for any compensation
received by a taxpayer for attending a funeral as a member of an honor
guard detail pursuant to section 27-76 of the general statutes.