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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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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 title uses the phrase 'Military Funeral Honor Guard,' but the operative text only specifies attendance pursuant to section 27-76 without explicitly defining the group as military.

Tax Deduction for Military Funeral Honor Guard Pay

This bill creates a personal income tax deduction for money earned by taxpayers who serve in an honor guard detail at funerals under section 27-76 of the general statutes.

What This Bill Does

  • Amends section 12-701 of the general statutes to create a new rule.
  • Establishes a personal income tax deduction for compensation received by taxpayers attending funerals as honor guard members under section 27-76.

Who It Names or Affects

  • Taxpayers who receive pay for serving in an honor guard detail at funerals pursuant to section 27-76 of the general statutes.

Limits and Unknowns

  • The official text does not specify a dollar limit or percentage for the deduction.
  • An effective date is not provided in the source material.
  • The final status regarding executive action, such as a governor's signature, is not shown.

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.