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HB05112 • 2026

AN ACT EXEMPTING FROM THE PERSONAL INCOME TAX THE AMOUNT OF STATE AND FEDERAL DEBT RELIEF RECEIVED BY A TAXPAYER FOR STUDENT LOANS AND MEDICAL DEBT.

AN ACT EXEMPTING FROM THE PERSONAL INCOME TAX THE AMOUNT OF STATE AND FEDERAL DEBT RELIEF RECEIVED BY A TAXPAYER FOR STUDENT LOANS AND MEDICAL DEBT.

Education Healthcare Taxes
Passed Legislature

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

Sponsor
Rep. Jason Rojas, 9th Dist.
Last action
2026-02-10
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.

Exempting Debt Relief for Student Loans and Medical Debt from Personal Income Tax

This act removes personal income tax on the amount of state and federal debt relief given to taxpayers for their student loans and medical debts.

What This Bill Does

  • Removes personal income tax on any state or federal debt relief received by a taxpayer for student loans.
  • Exempts from personal income tax any state or federal debt relief related to medical debt.
  • Amends the existing law to include this new exemption.

Who It Names or Affects

  • Taxpayers who receive state and federal debt relief for their student loans.
  • Taxpayers who get state and federal help with their medical debts.

Terms To Know

Debt Relief
Help from the government to reduce or remove a person's financial obligations, such as student loans or medical bills.
Personal Income Tax
A tax that individuals pay based on their earnings and other income sources.

Limits and Unknowns

  • The bill does not specify the exact amount of debt relief exempt from personal income tax.
  • It is unclear if this exemption applies to all types of student loans or medical debts.

Bill History

  1. 2026-02-10 Connecticut General Assembly

    Referred to Joint Committee on Finance, Revenue and Bonding

Official Summary Text

To exempt from the personal income tax the amount of any state and federal debt relief received by a taxpayer for student loans and medical debt.

Current Bill Text

Read the full stored bill text 
LCO No. 569 1 of 1

General Assembly Proposed Bill No. 5112
February Session, 2026 LCO No. 569

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
REP. ROJAS, 9th Dist.

AN ACT EXEMPTING FROM THE PERSONAL INCOME TAX THE
AMOUNT OF STATE AND FEDERAL DEBT RELIEF RECEIVED BY A
TAXPAYER FOR STUDENT LOANS AND MEDICAL DEBT.
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 from 1
the personal income tax the amount of any state and federal debt relief 2
received by a taxpayer for student loans and medical debt. 3
Statement of Purpose:
To exempt from the personal income tax the amount of any state and
federal debt relief received by a taxpayer for student loans and medical
debt.