AN ACT EXPANDING A PERSONAL INCOME TAX DEDUCTION TO INCLUDE CERTAIN MEMBERS OF THE UNIFORMED SERVICES.

Plain English Breakdown

The source indicates the bill was referred to a committee, but also lists status as passed; the effective date remains unknown based on provided data.

Expanding Tax Deductions for Certain Uniformed Services Retirees

This bill expands an existing state personal income tax deduction to include retirement pay received by retired members of specific federal uniformed services.

What This Bill Does

• Amends section 12-701 of the general statutes regarding personal income tax deductions.
• Expands a current deduction for U.S. government retirement pay to cover new groups.
• Includes retired members of the National Oceanic and Atmospheric Administration commissioned corps in this deduction.
• Includes retired members of the Public Health Service commissioned corps in this deduction.

Who It Names or Affects

• Retired members of the National Oceanic and Atmospheric Administration commissioned corps who receive retirement pay from the U.S. government.
• Retired members of the Public Health Service commissioned corps who receive retirement pay from the U.S. government.

Terms To Know

Personal Income Tax Deduction

A part of income that is subtracted before calculating how much tax a person owes, which can lower the final tax bill.

Commissioned Corps

Uniformed service members within federal agencies who hold ranks similar to military officers and may receive retirement pay upon leaving service.

Limits and Unknowns

• The official source material does not state the specific dollar amount or percentage for this deduction.
• The effective date is not listed in the provided source material.
• This change applies only to retirees of the National Oceanic and Atmospheric Administration and the Public Health Service, not other uniformed services.

Official Summary Text

To expand a personal income tax deduction for certain retirement pay to include retirees of the National Oceanic and Atmospheric Administration and the Public Health Service.

Current Bill Text

LCO No. 241 1 of 1

General Assembly Proposed Bill No. 5231
February Session, 2026 LCO No. 241

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
REP. DEFRONZO, 26th Dist.

AN ACT EXPANDING A PERSONAL INCOME TAX DEDUCTION TO
INCLUDE CERTAIN MEMBERS OF THE UNIFORMED SERVICES.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That subparagraph (B)(xvi) of subdivision (20) of subsection (a) of 1
section 12-701 of the general statutes be amended to expand the personal 2
income tax deduction for any income received from the United States 3
government as retirement pay to include retired members of the 4
commissioned corps of the National Oceanic and Atmospheric 5
Administration and the commissioned corps of the Public Health 6
Service. 7
Statement of Purpose:
To expand a personal income tax deduction for certain retirement pay
to include retirees of the National Oceanic and Atmospheric
Administration and the Public Health Service.