AN ACT CONCERNING ASSORTED MEASURES RECOGNIZING AND HONORING THE HEROISM OF VETERANS AND MEMBERS OF THE ARMED FORCES AND MAKING VARIOUS REVISIONS TO STATUTES RELATED TO VETERANS' AND MILITARY AFFAIRS.

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Public Act No. 26-35

AN ACT CONCERNING ASSORTED MEASURES RECOGNIZING
AND HONORING THE HEROISM OF VETERANS AND MEMBERS
OF THE ARMED FORCES AND MAKING VARIOUS REVISIONS TO
STATUTES RELATED TO VETERANS' AND MILITARY AFFAIRS.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

Section 1. (NEW) (Effective July 1, 2026) On and after July 1, 2026, the
Commissioner of Veterans Affairs shall post in a conspicuous place on
the Internet web site of the Department of Veterans Affairs:
(1) A plain -language warning about individuals who seek to act in
violation of 38 USC Chapter 59, as amended from time to time, including
individuals seeking to act as agents or attorneys in the preparation,
presentation or prosecution of any claim under l aws administered by
the United States Secretary of Veterans Affairs without having been
recognized for such purposes by said secretary;
(2) A link to a United States Department of Veterans Affairs online
tool through which individuals lacking the recognition described in
subdivision (1) of this section may be reported;
(3) A link to a United States Department of Veterans Affairs online
tool through which agents, attorneys or other entities that are
recognized by the United States Secretary of Veterans Affairs for the
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preparation, presentation or prosecution of any claim under laws
administered by said secretary may be searched;
(4) A link to a United States Department of Veterans Affairs Internet
web site or online tool that provides final decisions on discipline by the
United States Secretary of Veterans Affairs of agents, attorneys and
entities described in subdivision (3) of t his section for violations of 38
USC Chapter 59, as amended from time to time; and
(5) A plain -language message discouraging veterans from sharing
with anyone such veterans' United States Department of Veterans
Affairs account login credentials or bank account login credentials, such
as usernames or passwords.
Sec. 2. Subsection (b) of section 27 -100f of the general statutes is
repealed and the following is substituted in lieu thereof (Effective October
1, 2026):
(b) (1) On and after July 1, 2013, the Commissioner of Veterans Affairs
[, or the commissioner's designee, ] shall, within available
appropriations, publish a list of qualified veterans' charitable
organizations. [The commissioner shall place any qualified veterans'
charitable organization on such list for a period of three years.
Organizations]
(2) An organization may apply and reapply [to the commissioner] for
inclusion on the list described in subdivision (1) of this subsection by
submitting [information regarding such organization's status to the
commissioner, on a form prescribed by the commissioner, and] to the
commissioner, in a form and manner prescribed by the commissioner,
(A) a complete copy of such organization's most recently filed Internal
Revenue Service Form 990, including all parts and schedules, (B) proof
of such organization's status as a tax exempt organization under Section
501(c) of the Internal Revenue Code of 1986, or any subsequent
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corresponding internal revenue code of the United States, as amended
from time to time, and (C) any additional information the commissioner
deems necessary to determine whether such organization constitutes a
qualified veterans' charitable organization. [A qualified veterans'
charitable organization is one which: (1) Holds itself out to be
established for any benevolent, educational, philanthropic, humane,
scientific, patriotic, social welfare or advocacy purpose relating to or on
behalf of veterans; and ( 2) has been (A) a nonstock corporation,
organized under chapter 602, or any predecessor thereto, for three or
more years, or (B) a tax exempt organization under Section 501(c) of the
Internal Revenue Code of 1986, or any subsequent corresponding
internal re venue code of the United States, as amended from time to
time, for three or more consecutive years.]
(3) If the commissioner approves the application or reapplication of
an organization under subdivision (2) of this subsection and accordingly
determines that such organization constitutes a qualified veterans'
charitable organization, the commissioner shal l include such
organization on the list described in subdivision (1) of this subsection,
except that the commissioner may temporarily or permanently remove
such organization from such list for good cause.
(4) The list of qualified veterans' charitable organizations, a link to
each such organization's Internet web site [,] and the qualifications for
inclusion on such list , as set forth in [subdivisions (1) and (2) of this
subsection] subparagraphs (A), (B) and (C) of subdivision (2) of this
subsection, shall be published on the informational Internet web site
established in this section and shall bear a disclaimer as follows: "This
list is prepared for the public solely for the purpose of information. The
state of Connecticut provides no warranty about the content or accuracy
of the content herein.".
Sec. 3. Subsection (b) of section 27-102l of the 2026 supplement to the
general statutes is repealed and the following is substituted in lieu
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thereof (Effective October 1, 2026):
(b) (1) The commissioner may appoint a manager to administer an
Office of Advocacy and Assistance for the aid and benefit of veterans
and their spouses, eligible dependents and family members. The office
shall have a staff of not [less] fewer than nineteen men and women,
including not [less] fewer than fourteen veterans' service officers, and
not [less] fewer than three clerical personnel. The manager and veterans'
service officers shall be veterans, as defined in subsection (a) of section
27-103, or veterans who were awarded the armed forces expeditionary
medal for service by the armed forces.
(2) (A) The manager shall develop a training module on (i) assisting
and serving [women] veterans with regard to any available state or
federal services or benefits , and (ii) identifying and advising such
veterans of any community or nonprofit programs focused on assisting
and serving such veterans and of any other charitable or social service
organizations that may be able to provide assistance with services or
benefits. The manager shall dedicate a portion of such training module
to assisting, serving and advising women veterans and to addressing
issues unique to women veterans. The manager shall also compile a list
of any state and local resources, including and in addition to such
community or nonprofit programs and charitable or social service
organizations, that may be able to provide assistance to veterans in need
of such assistance, which list shall be included in such training module
and in the training course conducted pursuant to subdivision (3) of this
subsection. The manager shall hold and provid e instruction for an
annual training session, in accordance with such module, to each
veterans' service officer and any member of a municipal veterans
advisory committee, director of municipal veterans services or
municipal veterans representative, as desc ribed in subsection (c) of
section 27-135, or representative from an Operation Academic Support
for Incoming Service Members center at a public institution of higher
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education in this state.
(B) At least one of the veterans' service officers shall be a woman
having a demonstrated interest in the concerns of women veterans, who
shall be responsible for addressing those concerns, and, effective upon
the next opening of a veterans' service officer po sition occurring on or
after July 1, 2010, at least two of the veterans' service officers shall be
individuals having bilingual proficiency in English and Spanish, within
existing authorized positions. At least two of the veterans' service
officers shall, in addition to carrying out the duties under this section,
be responsible for overseeing and supporting municipalities'
compliance with the provisions of section 27-135. Each veterans' service
officer shall (i) successfully complete a course in veteran s' benefits not
later than one year after commencement of employment, (ii) attend the
training session described in subparagraph (A) of this subdivision, and
(iii) be assigned to one of the five congressional districts of the state.
(3) The office staff shall, at least twice annually, conduct a training
course for any member of a municipal veterans advisory committee,
director of municipal veterans services or municipal veterans
representative. The office staff shall include in such train ing course (A)
a summary of (i) state and federal services and benefits [,] for veterans,
community or nonprofit programs focused on assisting and serving
veterans and other charitable or social service organizations that may be
able to provide assistance with services or benefits, (ii) the requirements
under section 27-135, and (iii) any assistance the office staff may provide
to any such member, director or representative related to such
requirements, and (B) the list of state and local resources compiled by
the manager pursuant to subparagraph (A) of subdivision (2) of this
subsection.
(4) (A) The office shall develop a written outreach plan identifying (i)
strategies for conducting outreach to veterans and their spouses, eligible
dependents and family members for purposes of providing assistance
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in claims for veterans' services or benefits, and (ii) to the extent possible,
specific events and other opportunities to provide such assistance that
are sponsored by the office or in which the office is participating. The
office shall update such written outreach plan as necessary to improve
the efficacy of its outreach efforts.
(B) The manager and each veterans' service officer shall electronically
track information relating to outreach conducted or attended by the
office, including, but not limited to, the title or type of any outreach
event conducted or attended and the number of v eterans or their
spouses, eligible dependents or family members to whom substantive
services or referrals were provided.
(C) The office shall utilize the notifications received from the
administrator of each nursing home and assisted living facility in the
state, pursuant to subdivision (2) of subsection (c) of this section, to
develop an annual schedule for each veterans' servi ce officer to visit
nursing homes and assisted living facilities. The office shall compile any
information collected as a result of such visits and provide quarterly
reports on such information to the Board of Trustees for the Department
of Veterans Affairs.
(D) The office shall provide quarterly reports to the Board of Trustees
for the Department of Veterans Affairs on (i) concerns raised by veterans
or their spouses, eligible dependents or family members, which
concerns shall be summarized by type, frequency and resolution, (ii)
petitions filed by veterans or their spouses, eligible dependents or
family members received by the commissioner under section 27-102l(d)-
54 of the regulations of Connecticut state agencies for the four preceding
months, and (iii) copies of any such petitions.
(E) The office shall publish on the Internet web site of the Department
of Veterans Affairs the list of state and local resources compiled by the
manager pursuant to subparagraph (A) of subdivision (2) of this
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subsection.
Sec. 4. (NEW) (Effective October 1, 2026) (a) As used in this section:
(1) "Administrator" means the administrator of the Soldiers, Sailors
and Marines Fund.
(2) (A) "Dental services" includes (i) preventive and diagnostic
services, such as biannual examinations and prophylaxis, (ii) restorative
services, such as fillings, root canals and crowns, (iii) prosthetics, such
as partial and complete dentures, and (iv ) oral surgery, such as
extractions.
(B) "Dental services" does not include (i) dental implants, (ii) fixed
bridges, (iii) orthodontics, (iv) cosmetic services, such as whitening or
veneers, or (v) telehealth services.
(3) "Eligible veteran" means any veteran who (A) is a resident of the
state, (B) has a service -connected disability rating of less than one
hundred per cent and is not receiving dental care from the United States
Department of Veterans Affairs, (C) has a household income at or below
four hundred per cent of the federal poverty level, and (D) demonstrates
all other proof of eligibility for aid from the fund, as set forth in the
American Legion bylaws made available online pursuant to subdivision
(1) of section 27-138a of the general statutes.
(4) "Soldiers, Sailors and Marines Fund" or "fund" means the Soldiers,
Sailors and Marines Fund described in sections 27 -138 to 27 -140,
inclusive, of the general statutes, as amended by this act.
(5) "Provider" means a dental practice, dental clinic or person licensed
to practice dentistry or dental medicine in the state.
(6) "Veteran" has the same meaning as provided in section 27 -103 of
the general statutes.
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(b) There is established a Veterans Dental Care Access Program, to be
operated by the administrator of the Soldiers, Sailors and Marines Fund
with moneys from the fund, for the purpose of assisting eligible veterans
with receiving dental services from prov iders that participate in such
program. The administrator shall enter into a memorandum of
understanding with a state -wide organization that represents licensed
dentists to (1) identify such providers, and (2) coordinate in the
operation of such program by assisting in the implementation of the
provisions of this section, including, but not limited to, processing
applications, making referrals to participating providers, reviewing
treatment plans and notifying such providers regarding such treatment
plans.
(c) On and after January 1, 2027, any eligible veteran may submit to
the administrator an application, in the form available at town clerks'
offices pursuant to subdivision (2) of section 27 -138a of the general
statutes or in such other form and manner as may be prescribed by the
administrator, for assistance through the program established in
subsection (b) of this section. Not later than ten days after receipt of any
such application, the administrator shall verify whether the applicant
satisfies all crit eria for program eligibility and shall notify such
applicant of the administrator's determination as to approval or
rejection of such application. Any such approval shall be for two years,
after which an applicant may reapply pursuant to the provisions of this
subsection.
(d) Not later than thirty days after an approval under subsection (c)
of this section, the administrator shall refer the eligible veteran to a
participating provider for the purpose of scheduling an appointment to
establish or continue, as applicable, dent al care and to develop a
treatment plan for such eligible veteran. The provider shall set forth in
such treatment plan the dental services recommended for the eligible
veteran and shall submit such treatment plan to the administrator for
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review. Not later than ten days after receipt of a treatment plan, the
administrator shall approve or modify such treatment plan and notify
the provider of such approval or modification. A provider may provide
dental services to an eligible veteran only af ter such notification and
only in accordance with such approval or modification.
(e) (1) (A) Except as provided in subparagraph (B) of this subdivision,
not later than five days after the provision of dental services to an
eligible veteran, a provider shall invoice the fund for such dental
services. Not later than thirty days after rec eiving such invoice, the
administrator shall remit payment to the provider for such dental
services, subject to the provisions of subdivision (2) of this subsection,
and shall advise such provider of the eligible veteran's status with
regard to the maximum annual benefit described in said subdivision.
(B) If an eligible veteran has coverage under a health insurance plan
for any of the dental services provided under subsection (d) of this
section, the provider shall invoice the health insurer for such dental
services and may only invoice the fund for the remaining balance on
such dental services after exhausting all such coverage.
(2) The amount of dental services received by an eligible veteran for
which the administrator may remit payment under subparagraph (A) of
subdivision (1) of this subsection shall not exceed three thousand dollars
per calendar year. If an eligible veteran r eceives dental services in a
calendar year in an amount that exceeds three thousand dollars, the
administrator shall refer such eligible veteran to the state -wide
organization described in subsection (b) of this section to explore
alternative sources of moneys to address such excess amount.
(f) The total costs to the fund for the operation of the program,
including, but not limited to, the aggregate payments remitted to
providers for dental services received by eligible veterans and any other
expenses permitted by law that may be necessary to implement the
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provisions of this section, shall not exceed one million dollars per fiscal
year.
(g) Not later than January 15, 2030, and annually thereafter, the
administrator, in consultation with the state -wide organization with
which the administrator entered into a memorandum of understanding
pursuant to subsection (b) of this section, shall subm it a report on the
performance of the Veterans Dental Care Access Program, and any
recommendations for improvement thereof, to the joint standing
committees of the General Assembly having cognizance of matters
relating to veterans' and military affairs and public health, in accordance
with the provisions of section 11-4a of the general statutes.
Sec. 5. Section 27 -140 of the general statutes is repealed and the
following is substituted in lieu thereof (Effective October 1, 2026):
All money so paid to and received by the American Legion shall be
expended by it in furnishing temporary income; subsistence items such
as food, wearing apparel, shelter and related expenses; medical or
surgical aid or care; dental services in accordance with section 4 of this
act; or other relief (1) to, or in bearing the funeral expenses of, soldiers,
sailors or marines (A) (i) who performed service in time of war, as
defined in section 27 -103, in any branch of the military service of the
United States, i ncluding the Connecticut National Guard, or (ii) who
were engaged in any of the wars waged by the United States during said
periods in the forces of any government associated with the United
States, (B) who are or were veterans, as defined in section 27 -103, and
(C) who were citizens or resident aliens of the state at the time of
entering said armed forces of the United States, including the
Connecticut National Guard, or of any such government, (2) to their
spouses who are living with them, (3) to their widows or widowers who
were living with them at the time of death, or (4) to dependent children
under eighteen years of age, who may be in need of the same. All such
payments shall be made by the American Legion under authority of its
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bylaws, which bylaws shall set forth the procedure for proof of
eligibility for such aid, provided payments made for the care and
treatment of any person entitled to the benefits provided for herein [,] at
any hospital receiving aid from the General Assembly , unless special
care and treatment are required, shall be in accordance with the
provisions of section 17b -239, and provided further the sum expended
for the care or treatment of such person at any other place than a state -
aided hospital shall in no case exceed the actual cost of supporting such
person at the Healthcare Center in Rocky Hill maintained by the
Department of Veterans Affairs , unless special care and treatment are
required, when such sum as may be determined by the treasurer of such
organization may be paid therefor. Upon the completion of the trust
provided for in section 27-138, the principal fund shall revert to the State
Treasury.
Sec. 6. ( Effective July 1, 2026 ) (a) There is established a task force to
study available means of encouraging nursing homes in the state to
become federally contracted veterans nursing homes and increase the
availability of nursing home care to veterans eligible for and in need of
such care. The task force shall consider financial incentives, including,
but not limited to, assistance to supplement reimbursement for such
care and tax credits, and other manners of promoting such nursing
homes to veterans eli gible for care that is covered by the United States
Department of Veterans Affairs. As used in this section, "nursing home"
and "federally contracted veterans nursing home" have the same
meanings as provided in section 19a-533 of the general statutes.
(b) The task force shall consist of the following members:
(1) One appointed by the speaker of the House of Representatives;
(2) One appointed by the president pro tempore of the Senate;
(3) One appointed by the majority leader of the House of
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Representatives;
(4) One appointed by the majority leader of the Senate;
(5) One appointed by the minority leader of the House of
Representatives;
(6) One appointed by the minority leader of the Senate; and
(7) The Commissioner of Veterans Affairs, or the commissioner's
designee.
(c) Any member of the task force appointed under subdivision (1),
(2), (3), (4), (5) or (6) of subsection (b) of this section may be a member
of the General Assembly.
(d) All initial appointments to the task force shall be made not later
than January 1, 2027. Any vacancy shall be filled by the appointing
authority.
(e) The speaker of the House of Representatives and the president pro
tempore of the Senate shall select the chairpersons of the task force from
among the members of the task force. Such chairpersons shall schedule
the first meeting of the task force, whic h shall be held not later than
February 1, 2027.
(f) The administrative staff of the joint standing committee of the
General Assembly having cognizance of matters relating to veterans'
and military affairs shall serve as administrative staff of the task force.
(g) Not later than January 1, 2029, the task force shall submit a report
on its findings and recommendations to the joint standing committee of
the General Assembly having cognizance of matters relating to veterans'
and military affairs, in accordance with the provisions of section 11 -4a
of the general statutes. The task force shall terminate on the date that it
submits such report or January 1, 2029, whichever is later.
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Sec. 7. Section 27 -102a of the general statutes is repealed and the
following is substituted in lieu thereof (Effective October 1, 2026):
(a) Notwithstanding any provisions of the general statutes with
respect to annual or biennial license or registration fees or occupational
taxes, any resident of Connecticut on active duty with the armed forces
of the United States shall be exempt from the payment of such fees or
taxes during [his] such resident's period of active service and for one
year following the date of [his] such resident's honorable discharge [or
the date of his ] from, or of such resident's release under honorable
conditions [,] from, such service.
(b) Any member of the armed forces of any state or of any reserve
component of the armed forces of the United States who has been called
to active service in the armed forces of any state of the United States
shall be exempt from the payment of any fine or lat e fee assessed for
failure to renew a motor vehicle operator's license or motor vehicle
registration or for failure to have emissions inspection performed in a
timely manner, provided such member renews the license or
registration or has the member's v ehicle inspected at an official
emissions inspection station [no] not later than [sixty] ninety days
following the date such member is released from the qualifying military
service.
Sec. 8. Subsection (a) of section 14 -41 of the 2026 supplement to the
general statutes is repealed and the following is substituted in lieu
thereof (Effective October 1, 2026):
(a) (1) An original motor vehicle operator's license shall expire within
a period not exceeding seven years following the date of the operator's
next birthday. [The] Except as provided in subdivision (2) of this
subsection, the fee for such license shall be eighty-four dollars. Upon
renewal of a license, the commissioner may issue a license for a period
to be determined by the commissioner, provided such period does not
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exceed eight years. The fee for the renewal of a license that expires eight
years from the date of issuance shall be ninety -six dollars. The
commissioner shall charge a prorated amount of such fee for a license
that expires less than eight years from the date of issuance.
(2) The commissioner shall waive the fee for an original motor vehicle
operator's license for any person who has been verified by the
Department of Veterans Affairs to be a veteran, as defined in section 14-
36h, in accordance with the provisions of subsect ion (e) of section 14 -
36h.
Sec. 9. Subsection (a) of section 1-1h of the general statutes is repealed
and the following is substituted in lieu thereof (Effective October 1, 2026):
(a) Any person who does not possess a valid motor vehicle operator's
license may apply to the Department of Motor Vehicles for an identity
card. The application for an identity card shall be accompanied by the
birth certificate of the applicant or a certif icate of identification of the
applicant issued and authorized for such use by the Department of
Correction and a fee of twenty -eight dollars. Such application shall
include: (1) The applicant's name; (2) the applicant's address; (3)
whether the address is permanent or temporary; (4) the applicant's date
of birth; (5) notice to the applicant that false statements on such
application are punishable under section 53a -157b; and (6) such other
pertinent information as the Commissioner of Motor Vehicles deems
necessary. The applicant shall sign the application in the presence of an
official of the Department of Motor Vehicles . The commissioner may
waive the fee for any applicant (A) who has voluntarily surrendered
such applicant's motor vehicle operator's license , (B) whose license has
been refused by the commissioner pursuant to subdivision (4) of
subsection (e) of section 14-36, or (C) [who is both a veteran, as defined
in subsection (a) of section 27 -103, and blind, as defined in subsection
(a) of section 1-1f, or (D)] who is a resident of a homeless shelter or other
facility for homeless persons or a certified homeless youth or certified
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homeless young adult. The commissioner shall waive the fee for any
applicant who has been verified by the Department of Veterans Affairs
to be a veteran, as defined in section 14 -36h, in accordance with the
provisions of subsection (e) of section 14 -36h. The commissioner shall
adopt regulations, in accordance with the provisions of chapter 54, to
establish the procedure and qualifications for the issuance of an identity
card to any such homeless applicant. For the purposes of this subsection,
"certified homeless youth" and "certified homeless young adult" have
the same meanings as provided in section 7-36.
Sec. 10. Subsection (a) of section 17a -248e of the general statutes is
repealed and the following is substituted in lieu thereof (Effective July 1,
2026):
(a) (1) Each eligible child and his or her family shall receive [(1)] (A)
a multidisciplinary assessment of the child's unique needs and the
identification of services appropriate to meet such needs, [(2)] (B) a
written individualized family service plan developed by a
multidisciplinary team, including the parent, [within] not later than
forty-five days after the referral, [(3)] (C) a review of the individualized
family service plan with the family at least every six months, with
evaluation of the individua lized family service plan at least annually,
and [(4)] (D) not later than two months after the date on which any child
is determined to be ineligible for participation in preschool programs
under Part B of the Individuals with Disabilities Act, 20 USC 1471 et seq.,
a referral to register for a mobile application designated by the
Commissioner of Early Childhood for the purpose of continued
screening for developmental and social-emotional delays in partnership
with the local or regional board of education for the school district in
which such child resides pursuant to subparagraph (H) of subdivision
(10) of subsection (a) of section 10 -76d, provided a form used for
screening for developmental and social -emotional delays using a
validated screening tool, such as the Ages and Stages Questionnaire and
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the Ages and Stages Social -Emotional Questionnaire, or its equivalent,
is provided to any family upon the request of such family for the
purpose of completing and submitting such form to the local or regional
board of education for the school district in which such child resides.
(2) If an eligible child of a member of the armed forces, as defined in
section 27-103, is referred to this state's early intervention system as a
result of such member having received military orders directing such
member to the state or any other documen ts from the armed forces
indicating the transfer of such member to the state, and such eligible
child was enrolled in the early intervention system in the previous state
or territory with an individualized family service plan pursuant to Part
C of the Individuals with Disabilities Education Act, 20 USC 1431 et seq.,
this state's early intervention system shall take necessary steps,
including, but not limited to, the transfer of any records and prior
assessments, the performance of any reassessments and, not later than
forty-five days after the referral, the holding of any meeting to develop
a written individualized family service plan for such eligible child, to
ensure a minimally disruptive transition to this state's provision of early
intervention services.
Sec. 11. Section 27 -15 of the general statutes is repealed and the
following is substituted in lieu thereof (Effective January 1, 2027):
The Governor [shall] may appoint [the] a military staff that , if so
appointed, shall consist of the Adjutant General, who shall be chief of
staff with the rank of lieutenant general; the assistant adjutant generals,
one of whom shall serve as deputy chief of staff as provided under
subsection (c) of section 27-24; [the chief of staff for the Connecticut Air
National Guard; an air aide-de-camp with the rank of colonel, who shall
be the senior aviation officer of the Connecticut National Guard; a
Surgeon General, who shall be the senior medical officer of the National
Guard; one aide -de-camp with the rank of colonel from the United
States Air Force Reserve; one aide -de-camp with the rank of captain
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from the United States Naval Reserve; one aide -de-camp with the rank
of colonel from the United States Marine Corps Reserve; one aide -de-
camp with the rank of colonel from the United States Army Reserve; one
aide-de-camp with the rank of lieutenant command er from the United
States Coast Guard Reserve; five aides -de-camp, two with the rank of
colonel, two with the rank of lieutenant colonel and one with the rank
of major, all of whom shall be from the National Guard; and two enlisted
aides-de-camp with the r ank of sergeant major from the National
Guard] and such other officers and senior enlisted noncommissioned
officers from the armed forces of the state and the armed forces of the
United States as the Governor deems necessary . Members appointed
from the armed forces of the state shall retain their federal or state
grades and shall remain subject to duty therein . [and, if appointed to
such staff in a rank lower than the highest grade attained in federal or
state service, shall serve on the staff in their high est recognized grade.
Any requirement of this section that any member of the Governor's
military staff shall be a member of, or hold any rank in, the National
Guard shall be inapplicable whenever the National Guard is in active
service with the Army, Navy or Air Force of the United States and at
such time the military staff of the Governor may be appointed by the
Governor from the organized or unorganized militia, ex-members of the
United States Army or Navy or the Connecticut National Guard, or from
civil life; and in addition to the active military staff the Governor may,
at said Governor's discretion, appoint honorary staff members from the
former National Guard or naval militia then on active military duty. ]
The Governor, or the Adjutant General, at any other time [,] may
appoint honorary staff members to the Connecticut National Guard
without regard to affiliation who shall serve without the pay, honors,
privileges and benefits afforded [the] active [staff] members, including,
but not limited to, allowan ces and tuition waivers. [The majors
commandant of the first and second companies Governor's Foot Guards
and the Governor's Horse Guards shall be ex -officio members of the
Governor's military staff. The Governor shall also appoint the
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immediate predecessors of such majors commandant to serve as
additional ex-officio members. In addition to the above-named officers,
the Governor shall appoint three additional staff members, one of whom
shall be a colonel or of equivalent naval rank and two of whom shall be
majors or of equivalent naval rank.]
Sec. 12. Section 27 -39a of the general statutes is repealed and the
following is substituted in lieu thereof (Effective October 1, 2026):
(a) The state military training facility in Niantic shall be named Camp
Nett [at Niantic] in honor of Connecticut Army National Guard Colonel
Robert B. Nett, recipient of the congressional medal of honor for his
actions on December 14, 1944, during the Second World War.
(b) The state military training facility in Windsor Locks shall be
named Camp Hartell in honor of Connecticut Army National Guard
First Lieutenant Lee R. Hartell, recipient of the congressional medal of
honor for his actions on August 27, 1951, during the Korean hostilities.
Sec. 13. Section 27-19c of the 2026 supplement to the general statutes
is repealed and the following is substituted in lieu thereof (Effective
October 1, 2026):
There is established an account to be known as the "chargeable
transient quarters and billeting account", which shall be a separate,
nonlapsing account. The account shall contain any moneys required by
law to be deposited in the account, which shall includ e, but not be
limited to, proceeds of room service charges at Camp Nett. [at Niantic.]
Moneys in the account shall be expended by the Adjutant General for
the purposes of billeting members of the armed forces at Camp Nett. [at
Niantic.]
Sec. 14. Section 27 -2 of the general statutes is repealed and the
following is substituted in lieu thereof (Effective October 1, 2026):
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The militia shall be divided into four classes as follows: The
unorganized militia, the organized militia, the National Guard and the
naval militia. The National Guard for the purposes of this chapter shall
consist of the Army National Guard and the Air National Guard. The
unorganized militia shall consist of all male citizens and all male
residents of the state who have declared their intention to become
citizens of the United States, between the ages of eighteen and forty-five
years, not exempt from military duty by federal or state laws or by such
reasons of physical or mental disabilities as shall be prescribed in
general orders or regulations published by the Adjutant General and
approved by the Governor and who are not members of the organized
militia or of the National Guard or of the naval militia, and all female
citizens and all female residents of the state who have declared their
intention to become citizens of the United States, between the ages of
eighteen and forty -five years, who may voluntaril y offer their services
to the state. The organized militia shall consist of the Governor's Guards,
the State Guard and such other military forces as may be designated by
the Governor as commander-in-chief, which may hereafter be organized
under the provisions of the laws of this state. The National Guard shall
consist of such forces as may be organized and maintained by this state
pursuant to the laws and regulations of the United States relating to the
National Guard. The naval militia shall consist of suc h persons as may
enlist or be appointed or commissioned therein as a special force for
coast protection and as a naval reserve and shall be organized and
maintained by this state pursuant to the laws and regulations of the
United States relating to the nav al militia and may include a marine
corps branch of the naval militia subordinate thereto in all matters
pertaining to command, discipline or administration. The organized
militia, the National Guard, the naval militia and marine corps branch
of the naval militia, whenever organized, shall be, for all purposes under
the general statutes, the armed forces of the state.
Sec. 15. Subsection (c) of section 14-21cc of the 2026 supplement to the
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general statutes is repealed and the following is substituted in lieu
thereof (Effective October 1, 2026):
(c) There is established the "Hispanic -American Veterans of
Connecticut" commemorative account which shall be a separate,
nonlapsing account . [within the General Fund. ] The account shall
contain any moneys required by law to be deposited in the account. The
funds in said account shall be used by Hispanic -American Veterans of
Connecticut, Inc. to provide bilingual services and assistance to
Connecticut veterans and member s of the armed forces. Hispanic -
American Veterans of Connecticut, Inc. may receive private donations
to said account and any such donations shall be deposited in said
account.
Sec. 16. Section 27 -73e of the general statutes is repealed and the
following is substituted in lieu thereof (Effective October 1, 2026):
The Commissioner of Veterans Affairs , in conjunction with the
Adjutant General, shall award a ribbon and medal to each (1) veteran
who either (A) was a resident of this state at the time he or she was called
to active duty for service in time of war, or (B) is domiciled in this state
on the date of such award, and (2) former member of any reserve
component of the armed forces who was honorably discharged [who]
and either (A) was a resident of this state at the time he or she was
serving in such reserve comp onent during a period of war, or (B) is
domiciled in this state on the date of such award. The commissioner, in
conjunction with the Adjutant General , shall adopt regulations, in
accordance with chapter 54, setting forth the process for designing the
ribbon and medal, identifying such veterans and former members who
are eligible for the ribbon and medal under this section and establishing
procedures for distributing the ribbon and medal to each such eligible
veteran and former member. The cost of the ribbon s and medals shall
be paid from the funds appropriated to the military assistance account
within the Military Department. Within existing budgetary resources,
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awards under this section may be made posthumously for veterans who
died on or after November 12, 1918. As used in this section, "veteran",
"service in time of war" and "period of war" have the same meanings as
provided in subsection (a) of section 27-103.
Sec. 17. (NEW) (Effective October 1, 2026) The state military readiness
center in Putnam shall be named the Captain -General John Dempsey
Putnam Army National Guard Readiness Center in honor of John
Dempsey, who served as mayor of and state representative for the town
of Putnam and as the eighty-first governor of Connecticut.
Sec. 18. Subparagraph (B) of subdivision (20) of subsection (a) of
section 12-701 of the 2026 supplement to the general statutes is repealed
and the following is substituted in lieu thereof (Effective July 1, 2026, and
applicable to taxable years commencing on or after January 1, 2026):
(B) There shall be subtracted therefrom:
(i) To the extent properly includable in gross income for federal
income tax purposes, any income with respect to which taxation by any
state is prohibited by federal law;
(ii) To the extent allowable under section 12 -718, exempt dividends
paid by a regulated investment company;
(iii) To the extent properly includable in gross income for federal
income tax purposes, the amount of any refund or credit for
overpayment of income taxes imposed by this state, or any other state
of the United States or a political subdivision thereof, or the District of
Columbia;
(iv) To the extent properly includable in gross income for federal
income tax purposes and not otherwise subtracted from federal
adjusted gross income pursuant to clause (x) of this subparagraph in
computing Connecticut adjusted gross income, any tier 1 railroa d
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retirement benefits;
(v) To the extent any additional allowance for depreciation under
Section 168(k) of the Internal Revenue Code for property placed in
service after September 27, 2017, was added to federal adjusted gross
income pursuant to subparagraph (A)(ix) of this subdivisi on in
computing Connecticut adjusted gross income, twenty -five per cent of
such additional allowance for depreciation in each of the four
succeeding taxable years;
(vi) To the extent properly includable in gross income for federal
income tax purposes, any interest income from obligations issued by or
on behalf of the state of Connecticut, any political subdivision thereof,
or public instrumentality, state or local authori ty, district or similar
public entity created under the laws of the state of Connecticut;
(vii) To the extent properly includable in determining the net gain or
loss from the sale or other disposition of capital assets for federal income
tax purposes, any gain from the sale or exchange of obligations issued
by or on behalf of the state of Connecticut , any political subdivision
thereof, or public instrumentality, state or local authority, district or
similar public entity created under the laws of the state of Connecticut,
in the income year such gain was recognized;
(viii) Any interest on indebtedness incurred or continued to purchase
or carry obligations or securities the interest on which is subject to tax
under this chapter but exempt from federal income tax, to the extent that
such interest on indebtedness is not deducti ble in determining federal
adjusted gross income and is attributable to a trade or business carried
on by such individual;
(ix) Ordinary and necessary expenses paid or incurred during the
taxable year for the production or collection of income which is subject
to taxation under this chapter but exempt from federal income tax, or
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the management, conservation or maintenance of property held for the
production of such income, and the amortizable bond premium for the
taxable year on any bond the interest on which is subject to tax under
this chapter but exempt from federal income tax, to the extent that such
expenses and premiums are not deductible in determining federal
adjusted gross income and are attributable to a trade or business carried
on by such individual;
(x) (I) For taxable years commencing prior to January 1, 2019, for a
person who files a return under the federal income tax as an unmarried
individual whose federal adjusted gross income for such taxable year is
less than fifty thousand dollars, or as a married in dividual filing
separately whose federal adjusted gross income for such taxable year is
less than fifty thousand dollars, or for a husband and wife who file a
return under the federal income tax as married individuals filing jointly
whose federal adjusted gross income for such taxable year is less than
sixty thousand dollars or a person who files a return under the federal
income tax as a head of household whose federal adjusted gross income
for such taxable year is less than sixty thousand dollars, an amount
equal to the Social Security benefits includable for federal income tax
purposes;
(II) For taxable years commencing prior to January 1, 2019, for a
person who files a return under the federal income tax as an unmarried
individual whose federal adjusted gross income for such taxable year is
fifty thousand dollars or more, or as a married indi vidual filing
separately whose federal adjusted gross income for such taxable year is
fifty thousand dollars or more, or for a husband and wife who file a
return under the federal income tax as married individuals filing jointly
whose federal adjusted gross income from such taxable year is sixty
thousand dollars or more or for a person who files a return under the
federal income tax as a head of household whose federal adjusted gross
income for such taxable year is sixty thousand dollars or more, an
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amount equal to the difference between the amount of Social Security
benefits includable for federal income tax purposes and the lesser of
twenty-five per cent of the Social Security benefits received during the
taxable year, or twenty -five per cent of the excess described in Section
86(b)(1) of the Internal Revenue Code;
(III) For the taxable year commencing January 1, 2019, and each
taxable year thereafter, for a person who files a return under the federal
income tax as an unmarried individual whose federal adjusted gross
income for such taxable year is less than seventy-five thousand dollars,
or as a married individual filing separately whose federal adjusted gross
income for such taxable year is less than seventy-five thousand dollars,
or for a husband and wife who file a return under the federal income tax
as married in dividuals filing jointly whose federal adjusted gross
income for such taxable year is less than one hundred thousand dollars
or a person who files a return under the federal income tax as a head of
household whose federal adjusted gross income for such taxable year is
less than one hundred thousand dollars, an amount equal to the Social
Security benefits includable for federal income tax purposes; and
(IV) For the taxable year commencing January 1, 2019, and each
taxable year thereafter, for a person who files a return under the federal
income tax as an unmarried individual whose federal adjusted gross
income for such taxable year is seventy -five thousand dollars or more,
or as a married individual filing separately whose federal adjusted gross
income for such taxable year is seventy -five thousand dollars or more,
or for a husband and wife who file a return under the federal income tax
as married individ uals filing jointly whose federal adjusted gross
income from such taxable year is one hundred thousand dollars or more
or for a person who files a return under the federal income tax as a head
of household whose federal adjusted gross income for such taxable year
is one hundred thousand dollars or more, an amount equal to the
difference between the amount of Social Security benefits includable for
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federal income tax purposes and the lesser of twenty-five per cent of the
Social Security benefits received during the taxable year, or twenty-five
per cent of the excess described in Section 86(b)(1) of the Internal
Revenue Code;
(xi) To the extent properly includable in gross income for federal
income tax purposes, any amount rebated to a taxpayer pursuant to
section 12-746;
(xii) To the extent properly includable in the gross income for federal
income tax purposes of a designated beneficiary, any distribution to
such beneficiary from any qualified state tuition program, as defined in
Section 529(b) of the Internal Revenue Code, est ablished and
maintained by this state or any official, agency or instrumentality of the
state;
(xiii) To the extent allowable under section 12 -701a, contributions to
accounts established pursuant to any qualified state tuition program, as
defined in Section 529(b) of the Internal Revenue Code, established and
maintained by this state or any official, agency or instrumentality of the
state;
(xiv) To the extent properly includable in gross income for federal
income tax purposes, the amount of any Holocaust victims' settlement
payment received in the taxable year by a Holocaust victim;
(xv) To the extent properly includable in the gross income for federal
income tax purposes of a designated beneficiary, as defined in section
3-123aa, interest, dividends or capital gains earned on contributions to
accounts established for the designated benefi ciary pursuant to the
Connecticut Homecare Option Program for the Elderly established by
sections 3-123aa to 3-123ff, inclusive;
(xvi) To the extent properly includable in gross income for federal
income tax purposes, any income received from the United States
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government as retirement pay for a retired member of (I) the Armed
Forces of the United States, as defined in Section 101 of Title 10 of the
United States Code, or (II) the National Guard, as defined in Section 101
of Title 10 of the United States Code;
(xvii) To the extent properly includable in gross income for federal
income tax purposes for the taxable year, any income from the discharge
of indebtedness in connection with any reacquisition, after December
31, 2008, and before January 1, 2011, of an applicable debt instrument or
instruments, as those terms are defined in Section 108 of the Internal
Revenue Code, as amended by Section 1231 of the American Recovery
and Reinvestment Act of 2009, to the extent any such income was added
to federal adjusted g ross income pursuant to subparagraph (A)(xi) of
this subdivision in computing Connecticut adjusted gross income for a
preceding taxable year;
(xviii) To the extent not deductible in determining federal adjusted
gross income, the amount of any contribution to a manufacturing
reinvestment account established pursuant to section 32 -9zz in the
taxable year that such contribution is made;
(xix) To the extent properly includable in gross income for federal
income tax purposes, (I) for the taxable year commencing January 1,
2015, ten per cent of the income received from the state teachers'
retirement system, (II) for the taxable years commencing Ja nuary 1,
2016, to January 1, 2020, inclusive, twenty -five per cent of the income
received from the state teachers' retirement system, and (III) for the
taxable year commencing January 1, 2021, and each taxable year
thereafter, fifty per cent of the i ncome received from the state teachers'
retirement system or, for a taxpayer whose federal adjusted gross
income does not exceed the applicable threshold under clause (xx) of
this subparagraph, the percentage pursuant to said clause of the income
received from the state teachers' retirement system, whichever
deduction is greater;
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(xx) To the extent properly includable in gross income for federal
income tax purposes, except for retirement benefits under clause (iv) of
this subparagraph and retirement pay under clause (xvi) of this
subparagraph, for a person who files a return under the federal income
tax as an unmarried individual whose federal adjusted gross income for
such taxable year is less than seventy -five thousand dollars, or as a
married individual filing separately whose federal adjusted gross
income for such taxable year is less than seventy-five thousand dollars,
or as a head of household whose federal adjusted gross income for such
taxable year is less than seventy-five thousand dollars, or for a husband
and wife who file a return under the federal income tax as married
individuals filing jointly whose federal adjusted gross income for such
taxable year is less than one hundred thousand dollars, (I) for the taxable
year commencing January 1, 2019, fourteen per cent of any pension or
annuity income, (II) for the taxable yea r commencing January 1, 2020,
twenty-eight per cent of any pension or annuity income, (III) for the
taxable year commencing January 1, 2021, forty -two per cent of any
pension or annuity income, and (IV) for the taxable years commencing
January 1, 2022, and January 1, 2023, one hundred per cent of any
pension or annuity income;
(xxi) To the extent properly includable in gross income for federal
income tax purposes, except for retirement benefits under clause (iv) of
this subparagraph and retirement pay under clause (xvi) of this
subparagraph, any pension or annuity income f or the taxable year
commencing on or after January 1, 2024, and each taxable year
thereafter, in accordance with the following schedule, for a person who
files a return under the federal income tax as an unmarried individual
whose federal adjusted gross income f or such taxable year is less than
one hundred thousand dollars, or as a married individual filing
separately whose federal adjusted gross income for such taxable year is
less than one hundred thousand dollars, or as a head of household
whose federal adjusted gross income for such taxable year is less than
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one hundred thousand dollars:
T1 Federal Adjusted Gross Income Deduction
T2 Less than $75,000 100.0%
T3 $75,000 but not over $77,499 85.0%
T4 $77,500 but not over $79,999 70.0%
T5 $80,000 but not over $82,499 55.0%
T6 $82,500 but not over $84,999 40.0%
T7 $85,000 but not over $87,499 25.0%
T8 $87,500 but not over $89,999 10.0%
T9 $90,000 but not over $94,999 5.0%
T10 $95,000 but not over $99,999 2.5%
T11 $100,000 and over 0.0%

(xxii) To the extent properly includable in gross income for federal
income tax purposes, except for retirement benefits under clause (iv) of
this subparagraph and retirement pay under clause (xvi) of this
subparagraph, any pension or annuity income for the taxable year
commencing on or after January 1, 2024, and each taxable year
thereafter, in accordance with the following schedule for married
individuals who file a return under the federal income tax as married
individuals filing jointly whose federal adjusted gr oss income for such
taxable year is less than one hundred fifty thousand dollars:
T12 Federal Adjusted Gross Income Deduction
T13 Less than $100,000 100.0%
T14 $100,000 but not over $104,999 85.0%
T15 $105,000 but not over $109,999 70.0%
T16 $110,000 but not over $114,999 55.0%
T17 $115,000 but not over $119,999 40.0%
T18 $120,000 but not over $124,999 25.0%
T19 $125,000 but not over $129,999 10.0%
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T20 $130,000 but not over $139,999 5.0%
T21 $140,000 but not over $149,999 2.5%
T22 $150,000 and over 0.0%

(xxiii) The amount of lost wages and medical, travel and housing
expenses, not to exceed ten thousand dollars in the aggregate, incurred
by a taxpayer during the taxable year in connection with the donation
to another person of an organ for organ transplantation occurring on or
after January 1, 2017;
(xxiv) To the extent properly includable in gross income for federal
income tax purposes, the amount of any financial assistance received
from the Crumbling Foundations Assistance Fund or paid to or on
behalf of the owner of a residential building pursuant to sec tions 8-442
and 8-443;
(xxv) To the extent properly includable in gross income for federal
income tax purposes, the amount calculated pursuant to subsection (b)
of section 12-704g for income received by a general partner of a venture
capital fund, as defined in 17 CFR 275.203(l)-1, as amended from time to
time;
(xxvi) To the extent any portion of a deduction under Section 179 of
the Internal Revenue Code was added to federal adjusted gross income
pursuant to subparagraph (A)(xiv) of this subdivision in computing
Connecticut adjusted gross income, twenty -five per cent of such
disallowed portion of the deduction in each of the four succeeding
taxable years;
(xxvii) To the extent properly includable in gross income for federal
income tax purposes, for a person who files a return under the federal
income tax as an unmarried individual whose federal adjusted gross
income for such taxable year is less than seventy-five thousand dollars,
or as a married individual filing separately whose federal adjusted gross
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income for such taxable year is less than seventy-five thousand dollars,
or as a head of household whose federal adjusted gross income for such
taxable year is less than seventy-five thousand dollars, or for a husband
and wife who file a return under the f ederal income tax as married
individuals filing jointly whose federal adjusted gross income for such
taxable year is less than one hundred thousand dollars, for the taxable
year commencing January 1, 2023, twenty-five per cent of any
distribution from an i ndividual retirement account other than a Roth
individual retirement account;
(xxviii) To the extent properly includable in gross income for federal
income tax purposes, for a person who files a return under the federal
income tax as an unmarried individual whose federal adjusted gross
income for such taxable year is less than one hundred thousand dollars,
or as a married individual filing separately whose federal adjusted gross
income for such taxable year is less than one hundred thousand dollars,
or as a head of household whose federal adjusted gross income for such
taxable year is less than one hundred thousand dollars, (I) for the taxable
year commencing January 1, 2024, fifty per cent of any distribution from
an individual retirement account other than a Roth individual
retirement account, (II) for the taxable year commencing January 1, 2025,
seventy-five per cent of any distribution from an individual retirement
account other than a Roth individual retirement account, and (III) for
the taxable year commencing January 1, 2026, and each taxable year
thereafter, any distribution from an individual retirement account other
than a Roth individual retirement account. The subtraction under this
clause shall be made in accordance with the following schedule:
T23 Federal Adjusted Gross Income Deduction
T24 Less than $75,000 100.0%
T25 $75,000 but not over $77,499 85.0%
T26 $77,500 but not over $79,999 70.0%
T27 $80,000 but not over $82,499 55.0%
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T28 $82,500 but not over $84,999 40.0%
T29 $85,000 but not over $87,499 25.0%
T30 $87,500 but not over $89,999 10.0%
T31 $90,000 but not over $94,999 5.0%
T32 $95,000 but not over $99,999 2.5%
T33 $100,000 and over 0.0%

(xxix) To the extent properly includable in gross income for federal
income tax purposes, for married individuals who file a return under
the federal income tax as married individuals filing jointly whose
federal adjusted gross income for such taxable year is less than one
hundred fifty thousand dollars, (I) for the taxable year commencing
January 1, 2024, fifty per cent of any distribution from an individual
retirement account other than a Roth individual retirement account, (II)
for the taxable year commencing Jan uary 1, 2025, seventy -five per cent
of any distribution from an individual retirement account other than a
Roth individual retirement account, and (III) for the taxable year
commencing January 1, 2026, and each taxable year thereafter, any
distribution fro m an individual retirement account other than a Roth
individual retirement account. The subtraction under this clause shall
be made in accordance with the following schedule:
T34 Federal Adjusted Gross Income Deduction
T35 Less than $100,000 100.0%
T36 $100,000 but not over $104,999 85.0%
T37 $105,000 but not over $109,999 70.0%
T38 $110,000 but not over $114,999 55.0%
T39 $115,000 but not over $119,999 40.0%
T40 $120,000 but not over $124,999 25.0%
T41 $125,000 but not over $129,999 10.0%
T42 $130,000 but not over $139,999 5.0%
T43 $140,000 but not over $149,999 2.5%
T44 $150,000 and over 0.0%
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(xxx) To the extent properly includable in gross income for federal
income tax purposes, for the taxable year commencing January 1, 2022,
the amount or amounts paid or otherwise credited to any eligible
resident of this state under (I) the 2020 Earned Income Tax Credit
enhancement program from funding allocated to the state through the
Coronavirus Relief Fund established under the Coronavirus Aid, Relief,
and Economic Security Act, P.L. 116 -136, and (II) the 2021 Earned
Income Tax Credit enhancement program from funding allocated to the
state pursuant to Section 9901 of Subtitle M of Title IX of the American
Rescue Plan Act of 2021, P.L. 117-2;
(xxxi) For the taxable year commencing January 1, 2023, and each
taxable year thereafter, for a taxpayer licensed under the provisions of
chapter 420f or 420h, the amount of ordinary and necessary expenses
that would be eligible to be claimed as a deduction for f ederal income
tax purposes under Section 162(a) of the Internal Revenue Code but that
are disallowed under Section 280E of the Internal Revenue Code
because marijuana is a controlled substance under the federal
Controlled Substance Act;
(xxxii) To the extent properly includable in gross income for federal
income tax purposes, f or the taxable year commencing on or after
January 1, 2025, and each taxable year thereafter, any common stock
received by the taxpayer during the taxable year under a share plan, as
defined in section 12-217ss;
(xxxiii) To the extent properly includable in gross income for federal
income tax purposes, the amount of any student loan reimbursement
payment received by a taxpayer pursuant to section 10a-19m;
(xxxiv) Contributions to an ABLE account established pursuant to
sections 3-39k to 3-39q, inclusive, not to exceed five thousand dollars for
each individual taxpayer or ten thousand dollars for taxpayers filing a
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joint return;
(xxxv) To the extent properly includable in gross income for federal
income tax purposes, the amount of any payment received pursuant to
subsection (c) of section 3-122a;
(xxxvi) For an account holder, as defined in section 12-724b, who files
a return under the federal income tax as an unmarried individual, a
married individual filing separately or a head of household, whose
federal adjusted gross income for the taxable year is les s than one
hundred twenty-five thousand dollars or who files a return under the
federal income tax as married individuals filing jointly whose federal
adjusted gross income for the taxable year is less than two hundred fifty
thousand dollars:
(I) To the extent not deductible in determining federal adjusted gross
income, for the taxable year commencing January 1, 2027, an amount
equal to the contributions deposited during the taxable years
commencing January 1, 2026, and January 1, 2027, in a first -time
homebuyer savings account established pursuant to subsection (c) of
section 12-724b, less any amounts withdrawn during said taxable years
by the account holder from such account under subparagraph (D) of
subdivision (2) of subsection (f) of section 12-724b. The amount claimed
under this subclause shall not exceed two thousand five hundred
dollars for each such taxable year for an unmarried individual, a
married individual filing separately or a head of household and five
thousand dollars for each s uch taxable year for married individuals
filing jointly;
(II) To the extent not deductible in determining federal adjusted gross
income, for the taxable year commencing January 1, 2028, and each
taxable year thereafter, an amount equal to the contributions deposited
during the taxable year in a first -time homebuyer s avings account
established pursuant to subsection (c) of section 12 -724b, less any
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amounts withdrawn during the taxable year by the account holder from
such account pursuant to subparagraph (D) of subdivision (2) of
subsection (f) of section 12 -724b. The amount allowed to be claimed
under this subclause for the taxable year shall not exceed two thousand
five hundred dollars for an unmarried individual, a married individual
filing separately or a head of household and five thousand dollars for
married individuals filing jointly; and
(III) To the extent properly includable in gross income for federal
income tax purposes, for the taxable year commencing January 1, 2027,
and each taxable year thereafter, an amount equal to the sum of all
interest accrued on a first-time homebuyer savings account, established
pursuant to subsection (c) of section 12 -724b, during the taxable year;
[and]
(xxxvii) To the extent properly includable in gross income for federal
income tax purposes, for the taxable year commencing January 1, 2027,
and each taxable year thereafter, for an account holder who is a qualified
beneficiary of a first -time homebuyer savings acc ount, as those terms
are defined in section 12-724b, and who files a return under the federal
income tax as an unmarried individual, a married individual filing
separately or a head of household, whose federal adjusted gross income
for the taxable year is less than one hundred twenty -five thousand
dollars or who files a return under the federal income tax as married
individuals filing jointly whose federal adjusted gross income for the
taxable year is less than two hundred fifty thousand dollars, an amount
equal to any withdrawal from such account that is used to pay or
reimburse such qualified beneficiary for eligible costs, as defined in
section 12-724b, incurred by the qualified beneficiary; and
(xxxviii) To the extent properly includable in gross income for federal
income tax purposes, the amount of any compensation received for
attending a funeral as a member of an honor guard detail pursuant to
section 27-76.
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Sec. 19. Subparagraph (B) of subdivision (20) of subsection (a) of
section 12 -701 of the 2026 supplement to the general statutes, as
amended by section 18 of this act, is repealed and the following is
substituted in lieu thereof (Effective July 1, 2026, and applicable to taxable
years commencing on or after January 1, 2027):
(B) There shall be subtracted therefrom:
(i) To the extent properly includable in gross income for federal
income tax purposes, any income with respect to which taxation by any
state is prohibited by federal law;
(ii) To the extent allowable under section 12 -718, exempt dividends
paid by a regulated investment company;
(iii) To the extent properly includable in gross income for federal
income tax purposes, the amount of any refund or credit for
overpayment of income taxes imposed by this state, or any other state
of the United States or a political subdivision thereof, or the District of
Columbia;
(iv) To the extent properly includable in gross income for federal
income tax purposes and not otherwise subtracted from federal
adjusted gross income pursuant to clause (x) of this subparagraph in
computing Connecticut adjusted gross income, any tier 1 railroa d
retirement benefits;
(v) To the extent any additional allowance for depreciation under
Section 168(k) of the Internal Revenue Code for property placed in
service after September 27, 2017, was added to federal adjusted gross
income pursuant to subparagraph (A)(ix) of this subdivisi on in
computing Connecticut adjusted gross income, twenty -five per cent of
such additional allowance for depreciation in each of the four
succeeding taxable years;
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(vi) To the extent properly includable in gross income for federal
income tax purposes, any interest income from obligations issued by or
on behalf of the state of Connecticut, any political subdivision thereof,
or public instrumentality, state or local authori ty, district or similar
public entity created under the laws of the state of Connecticut;
(vii) To the extent properly includable in determining the net gain or
loss from the sale or other disposition of capital assets for federal income
tax purposes, any gain from the sale or exchange of obligations issued
by or on behalf of the state of Connecticut , any political subdivision
thereof, or public instrumentality, state or local authority, district or
similar public entity created under the laws of the state of Connecticut,
in the income year such gain was recognized;
(viii) Any interest on indebtedness incurred or continued to purchase
or carry obligations or securities the interest on which is subject to tax
under this chapter but exempt from federal income tax, to the extent that
such interest on indebtedness is not deducti ble in determining federal
adjusted gross income and is attributable to a trade or business carried
on by such individual;
(ix) Ordinary and necessary expenses paid or incurred during the
taxable year for the production or collection of income which is subject
to taxation under this chapter but exempt from federal income tax, or
the management, conservation or maintenance of property held for the
production of such income, and the amortizable bond premium for the
taxable year on any bond the interest on which is subject to tax under
this chapter but exempt from federal income tax, to the extent that such
expenses and premiums a re not deductible in determining federal
adjusted gross income and are attributable to a trade or business carried
on by such individual;
(x) (I) For taxable years commencing prior to January 1, 2019, for a
person who files a return under the federal income tax as an unmarried
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individual whose federal adjusted gross income for such taxable year is
less than fifty thousand dollars, or as a married individual filing
separately whose federal adjusted gross income for such taxable year is
less than fifty thousand dollars, or for a h usband and wife who file a
return under the federal income tax as married individuals filing jointly
whose federal adjusted gross income for such taxable year is less than
sixty thousand dollars or a person who files a return under the federal
income tax as a head of household whose federal adjusted gross income
for such taxable year is less than sixty thousand dollars, an amount
equal to the Social Security benefits includable for federal income tax
purposes;
(II) For taxable years commencing prior to January 1, 2019, for a
person who files a return under the federal income tax as an unmarried
individual whose federal adjusted gross income for such taxable year is
fifty thousand dollars or more, or as a married indi vidual filing
separately whose federal adjusted gross income for such taxable year is
fifty thousand dollars or more, or for a husband and wife who file a
return under the federal income tax as married individuals filing jointly
whose federal adjusted gross income from such taxable year is sixty
thousand dollars or more or for a person who files a return under the
federal income tax as a head of household whose federal adjusted gross
income for such taxable year is sixty thousand dollars or more, an
amount equal to the difference between the amount of Social Security
benefits includable for federal income tax purposes and the lesser of
twenty-five per cent of the Social Security benefits received during the
taxable year, or twenty -five per cent of the e xcess described in Section
86(b)(1) of the Internal Revenue Code;
(III) For the taxable year commencing January 1, 2019, and each
taxable year thereafter, for a person who files a return under the federal
income tax as an unmarried individual whose federal adjusted gross
income for such taxable year is less than seventy-five thousand dollars,
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or as a married individual filing separately whose federal adjusted gross
income for such taxable year is less than seventy-five thousand dollars,
or for a husband and wife who file a return under the federal income tax
as married individuals filing jointl y whose federal adjusted gross
income for such taxable year is less than one hundred thousand dollars
or a person who files a return under the federal income tax as a head of
household whose federal adjusted gross income for such taxable year is
less than one hundred thousand dollars, an amount equal to the Social
Security benefits includable for federal income tax purposes; and
(IV) For the taxable year commencing January 1, 2019, and each
taxable year thereafter, for a person who files a return under the federal
income tax as an unmarried individual whose federal adjusted gross
income for such taxable year is seventy -five thousand dollars or more,
or as a married individual filing separately whose federal adjusted gross
income for such taxable year is seventy -five thousand dollars or more,
or for a husband and wife who file a return under the federal income tax
as married individ uals filing jointly whose federal adjusted gross
income from such taxable year is one hundred thousand dollars or more
or for a person who files a return under the federal income tax as a head
of household whose federal adjusted gross income for such taxable year
is one hundred thousand dollars or more, an amount equal to the
difference between the amount of Social Security benefits includable for
federal income tax purposes and the lesser of twenty-five per cent of the
Social Security benefits received during the taxable year, or twenty-five
per cent of the excess described in Section 86(b)(1) of the Internal
Revenue Code;
(xi) To the extent properly includable in gross income for federal
income tax purposes, any amount rebated to a taxpayer pursuant to
section 12-746;
(xii) To the extent properly includable in the gross income for federal
income tax purposes of a designated beneficiary, any distribution to
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such beneficiary from any qualified state tuition program, as defined in
Section 529(b) of the Internal Revenue Code, established and
maintained by this state or any official, agency or instrumentality of the
state;
(xiii) To the extent allowable under section 12 -701a, contributions to
accounts established pursuant to any qualified state tuition program, as
defined in Section 529(b) of the Internal Revenue Code, established and
maintained by this state or any official, agency or instrumentality of the
state;
(xiv) To the extent properly includable in gross income for federal
income tax purposes, the amount of any Holocaust victims' settlement
payment received in the taxable year by a Holocaust victim;
(xv) To the extent properly includable in the gross income for federal
income tax purposes of a designated beneficiary, as defined in section
3-123aa, interest, dividends or capital gains earned on contributions to
accounts established for the designated beneficiary pursuant to the
Connecticut Homecare Option Program for the Elderly established by
sections 3-123aa to 3-123ff, inclusive;
(xvi) To the extent properly includable in gross income for federal
income tax purposes, any income received from the United States
government as retirement pay for a retired member of (I) the Armed
Forces of the United States, as defined in Section 101 of Title 10 of the
United States Code, or (II) the National Guard, as defined in Section 101
of Title 10 of the United States Code;
(xvii) To the extent properly includable in gross income for federal
income tax purposes for the taxable year, any income from the discharge
of indebtedness in connection with any reacquisition, after December
31, 2008, and before January 1, 2011, of an applicable debt instrument or
instruments, as those terms are defined in Section 108 of the Internal
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Revenue Code, as amended by Section 1231 of the American Recovery
and Reinvestment Act of 2009, to the extent any such income was added
to federal adjusted gross income pursuant to subparagraph (A)(xi) of
this subdivision in computing Connecticut adjusted gross income for a
preceding taxable year;
(xviii) To the extent not deductible in determining federal adjusted
gross income, the amount of any contribution to a manufacturing
reinvestment account established pursuant to section 32 -9zz in the
taxable year that such contribution is made;
(xix) To the extent properly includable in gross income for federal
income tax purposes, (I) for the taxable year commencing January 1,
2015, ten per cent of the income received from the state teachers'
retirement system, (II) for the taxable years commencing Ja nuary 1,
2016, to January 1, 2020, inclusive, twenty -five per cent of the income
received from the state teachers' retirement system, and (III) for the
taxable year commencing January 1, 2021, and each taxable year
thereafter, fifty per cent of the i ncome received from the state teachers'
retirement system or, for a taxpayer whose federal adjusted gross
income does not exceed the applicable threshold under clause (xx) of
this subparagraph, the percentage pursuant to said clause of the income
received from the state teachers' retirement system, whichever
deduction is greater;
(xx) To the extent properly includable in gross income for federal
income tax purposes, except for retirement benefits under clause (iv) of
this subparagraph and retirement pay under clause (xvi) of this
subparagraph, for a person who files a return under the federal income
tax as an unmarried individual whose federal adjusted gross income for
such taxable year is less than seventy -five thousand dollars, or as a
married individual filing separately whose federal adjusted gross
income for such taxable year is less than seventy-five thousand dollars,
or as a head of household whose federal adjusted gross income for such
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taxable year is less than seventy-five thousand dollars, or for a husband
and wife who file a return under the federal income tax as married
individuals filing jointly whose federal adjusted gross income for such
taxable year is less than one hundred thousand dollars, (I) for the taxable
year commencing January 1, 2019, fourteen per cent of any pension or
annuity income, (II) for the taxable year commencing January 1, 2020,
twenty-eight per cent of any pension or annuity income, (III) for the
taxable year c ommencing January 1, 2021, forty -two per cent of any
pension or annuity income, and (IV) for the taxable years commencing
January 1, 2022, and January 1, 2023, one hundred per cent of any
pension or annuity income;
(xxi) To the extent properly includable in gross income for federal
income tax purposes, except for retirement benefits under clause (iv) of
this subparagraph and retirement pay under clause (xvi) of this
subparagraph, any pension or annuity income f or the taxable year
commencing on or after January 1, 2024, and each taxable year
thereafter, in accordance with the following schedule, for a person who
files a return under the federal income tax as an unmarried individual
whose federal adjusted gross income f or such taxable year is less than
one hundred thousand dollars, or as a married individual filing
separately whose federal adjusted gross income for such taxable year is
less than one hundred thousand dollars, or as a head of household
whose federal adjusted gross income for such taxable year is less than
one hundred thousand dollars:
T45 Federal Adjusted Gross Income Deduction
T46 Less than $75,000 100.0%
T47 $75,000 but not over $77,499 85.0%
T48 $77,500 but not over $79,999 70.0%
T49 $80,000 but not over $82,499 55.0%
T50 $82,500 but not over $84,999 40.0%
T51 $85,000 but not over $87,499 25.0%
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T52 $87,500 but not over $89,999 10.0%
T53 $90,000 but not over $94,999 5.0%
T54 $95,000 but not over $99,999 2.5%
T55 $100,000 and over 0.0%

(xxii) To the extent properly includable in gross income for federal
income tax purposes, except for retirement benefits under clause (iv) of
this subparagraph and retirement pay under clause (xvi) of this
subparagraph, any pension or annuity income for the taxable year
commencing on or after January 1, 2024, and each taxable year
thereafter, in accordance with the following schedule for married
individuals who file a return under the federal income tax as married
individuals filing jointly whose federal adjusted gr oss income for such
taxable year is less than one hundred fifty thousand dollars:
T56 Federal Adjusted Gross Income Deduction
T57 Less than $100,000 100.0%
T58 $100,000 but not over $104,999 85.0%
T59 $105,000 but not over $109,999 70.0%
T60 $110,000 but not over $114,999 55.0%
T61 $115,000 but not over $119,999 40.0%
T62 $120,000 but not over $124,999 25.0%
T63 $125,000 but not over $129,999 10.0%
T64 $130,000 but not over $139,999 5.0%
T65 $140,000 but not over $149,999 2.5%
T66 $150,000 and over 0.0%

(xxiii) The amount of lost wages and medical, travel and housing
expenses, not to exceed ten thousand dollars in the aggregate, incurred
by a taxpayer during the taxable year in connection with the donation
to another person of an organ for organ transplantation occurring on or
after January 1, 2017;
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(xxiv) To the extent properly includable in gross income for federal
income tax purposes, the amount of any financial assistance received
from the Crumbling Foundations Assistance Fund or paid to or on
behalf of the owner of a residential building pursuant to sec tions 8-442
and 8-443;
(xxv) To the extent properly includable in gross income for federal
income tax purposes, the amount calculated pursuant to subsection (b)
of section 12-704g for income received by a general partner of a venture
capital fund, as defined in 17 CFR 275.203(l)-1, as amended from time to
time;
(xxvi) To the extent any portion of a deduction under Section 179 of
the Internal Revenue Code was added to federal adjusted gross income
pursuant to subparagraph (A)(xiv) of this subdivision in computing
Connecticut adjusted gross income, twenty -five per cent of such
disallowed portion of the deduction in each of the four succeeding
taxable years;
(xxvii) To the extent properly includable in gross income for federal
income tax purposes, for a person who files a return under the federal
income tax as an unmarried individual whose federal adjusted gross
income for such taxable year is less than seventy-five thousand dollars,
or as a married individual filing separately whose federal adjusted gross
income for such taxable year is less than seventy-five thousand dollars,
or as a head of household whose federal adjusted gross income for such
taxable year is less than seventy-five thousand dollars, or for a husband
and wife who file a return under the federal income tax as married
individuals filing jointly whose federal adjusted gross income for such
taxable year is less than one hundred thousand dollars, for the taxable
year commencing January 1, 2023, twenty-five per cent of any
distribution from an individual retirement account other than a Roth
individual retirement account;
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(xxviii) To the extent properly includable in gross income for federal
income tax purposes, for a person who files a return under the federal
income tax as an unmarried individual whose federal adjusted gross
income for such taxable year is less than one hundred thousand dollars,
or as a married individual filing separately whose federal adjusted gross
income for such taxable year is less than one hundred thousand dollars,
or as a head of household whose federal adjusted gross income for such
taxable year is less than one hundred thousand dollars, (I) for the taxable
year commencing January 1, 2024, fifty per cent of any distribution from
an individual retirement account other than a Roth individual
retirement account, (II) for the taxable year commencing January 1, 2025,
seventy-five per cent of any distribution from an individual retirement
account other than a Roth individual retirement account, and (III) for
the taxable year commencing January 1, 2026, and each taxable year
thereafter, any distribution from an individual retirement account other
than a Roth individual retirement account. The subtraction under this
clause shall be made in accordance with the following schedule:
T67 Federal Adjusted Gross Income Deduction
T68 Less than $75,000 100.0%
T69 $75,000 but not over $77,499 85.0%
T70 $77,500 but not over $79,999 70.0%
T71 $80,000 but not over $82,499 55.0%
T72 $82,500 but not over $84,999 40.0%
T73 $85,000 but not over $87,499 25.0%
T74 $87,500 but not over $89,999 10.0%
T75 $90,000 but not over $94,999 5.0%
T76 $95,000 but not over $99,999 2.5%
T77 $100,000 and over 0.0%

(xxix) To the extent properly includable in gross income for federal
income tax purposes, for married individuals who file a return under
the federal income tax as married individuals filing jointly whose
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federal adjusted gross income for such taxable year is less than one
hundred fifty thousand dollars, (I) for the taxable year commencing
January 1, 2024, fifty per cent of any distribution from an individual
retirement account other than a Roth individual retirement account, (II)
for the taxable year commencing January 1, 2025, seventy -five per cent
of any distribution from an individual retirement account other than a
Roth individual retirement account, and (III) for the taxable year
commencing January 1, 2026, and each taxable year thereafter, any
distribution from an individual retirement account other than a Roth
individual retirement account. The subtraction under this clause shall
be made in accordance with the following schedule:
T78 Federal Adjusted Gross Income Deduction
T79 Less than $100,000 100.0%
T80 $100,000 but not over $104,999 85.0%
T81 $105,000 but not over $109,999 70.0%
T82 $110,000 but not over $114,999 55.0%
T83 $115,000 but not over $119,999 40.0%
T84 $120,000 but not over $124,999 25.0%
T85 $125,000 but not over $129,999 10.0%
T86 $130,000 but not over $139,999 5.0%
T87 $140,000 but not over $149,999 2.5%
T88 $150,000 and over 0.0%

(xxx) To the extent properly includable in gross income for federal
income tax purposes, for the taxable year commencing January 1, 2022,
the amount or amounts paid or otherwise credited to any eligible
resident of this state under (I) the 2020 Earned Income Tax Credit
enhancement program from funding allocated to the state through the
Coronavirus Relief Fund established under the Coronavirus Aid, Relief,
and Economic Security Act, P.L. 116 -136, and (II) the 2021 Earned
Income Tax Credit enhancement program from funding allocated to the
state pursuant to Section 9901 of Subtitle M of Title IX of the American
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Rescue Plan Act of 2021, P.L. 117-2;
(xxxi) For the taxable year commencing January 1, 2023, and each
taxable year thereafter, for a taxpayer licensed under the provisions of
chapter 420f or 420h, the amount of ordinary and necessary expenses
that would be eligible to be claimed as a deduction for f ederal income
tax purposes under Section 162(a) of the Internal Revenue Code but that
are disallowed under Section 280E of the Internal Revenue Code
because marijuana is a controlled substance under the federal
Controlled Substance Act;
(xxxii) To the extent properly includable in gross income for federal
income tax purposes, f or the taxable year commencing on or after
January 1, 2025, and each taxable year thereafter, any common stock
received by the taxpayer during the taxable year under a share plan, as
defined in section 12-217ss;
(xxxiii) To the extent properly includable in gross income for federal
income tax purposes, the amount of any student loan reimbursement
payment received by a taxpayer pursuant to section 10a-19m;
(xxxiv) Contributions to an ABLE account established pursuant to
sections 3-39k to 3-39q, inclusive, not to exceed five thousand dollars for
each individual taxpayer or ten thousand dollars for taxpayers filing a
joint return;
(xxxv) To the extent properly includable in gross income for federal
income tax purposes, the amount of any payment received pursuant to
subsection (c) of section 3-122a;
(xxxvi) For an account holder, as defined in section 12-724b, who files
a return under the federal income tax as an unmarried individual, a
married individual filing separately or a head of household, whose
federal adjusted gross income for the taxable year is les s than one
hundred twenty-five thousand dollars or who files a return under the
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federal income tax as married individuals filing jointly whose federal
adjusted gross income for the taxable year is less than two hundred fifty
thousand dollars:
(I) To the extent not deductible in determining federal adjusted gross
income, for the taxable year commencing January 1, 2027, an amount
equal to the contributions deposited during the taxable years
commencing January 1, 2026, and January 1, 2027, in a first -time
homebuyer savings account established pursuant to subsection (c) of
section 12-724b, less any amounts withdrawn during said taxable years
by the account holder from such account under subparagraph (D) of
subdivision (2) of subsection (f) of section 12-724b. The amount claimed
under this subclause shall not exceed two thousand five hundred
dollars for each such taxable year for an unmarried individual, a
married individual filing separately or a head of household and five
thousand dollars for each s uch taxable year for married individuals
filing jointly;
(II) To the extent not deductible in determining federal adjusted gross
income, for the taxable year commencing January 1, 2028, and each
taxable year thereafter, an amount equal to the contributions deposited
during the taxable year in a first -time homebuyer s avings account
established pursuant to subsection (c) of section 12 -724b, less any
amounts withdrawn during the taxable year by the account holder from
such account pursuant to subparagraph (D) of subdivision (2) of
subsection (f) of section 12 -724b. The amount allowed to be claimed
under this subclause for the taxable year shall not exceed two thousand
five hundred dollars for an unmarried individual, a married individual
filing separately or a head of household and five thousand dollars for
married individuals filing jointly; and
(III) To the extent properly includable in gross income for federal
income tax purposes, for the taxable year commencing January 1, 2027,
and each taxable year thereafter, an amount equal to the sum of all
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interest accrued on a first-time homebuyer savings account, established
pursuant to subsection (c) of section 12-724b, during the taxable year;
(xxxvii) To the extent properly includable in gross income for federal
income tax purposes, for the taxable year commencing January 1, 2027,
and each taxable year thereafter, for an account holder who is a qualified
beneficiary of a first -time homebuyer savings acc ount, as those terms
are defined in section 12-724b, and who files a return under the federal
income tax as an unmarried individual, a married individual filing
separately or a head of household, whose federal adjusted gross income
for the taxable year is less than one hundred twenty -five thousand
dollars or who files a return under the federal income tax as married
individuals filing jointly whose federal adjusted gross income for the
taxable year is less than two hundred fifty thousand dollars, an amount
equal to any withdrawal from such account that is used to pay or
reimburse such qualified beneficiary for eligible costs, as defined in
section 12-724b, incurred by the qualified beneficiary; [and]
(xxxviii) To the extent properly includable in gross income for federal
income tax purposes, the amount of any compensation received for
attending a funeral as a member of an honor guard detail pursuant to
section 27-76; and
(xxxix) To the extent properly includable in gross income for federal
income tax purposes, the amount of any pay received by a member of
the National Guard as a result of such member being ordered out for
active service pursuant to section 27-16.
Sec. 20. (Effective July 1, 2026) Not later than January 1, 2027, the State
Long-Term Care Ombudsman shall submit a report, in accordance with
the provisions of section 11 -4a of the general statutes, to the joint
standing committee of the General Assembly having cognizance of
matters relating to veterans' and military affairs with recommendations
for (1) the establishment of an Office of the Veterans' and Military
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Healthcare Ombudsman, (2) the appointment of an individual to serve
as the Veterans' and Military Healthcare Ombudsman to head said
office, which individual shall have expertise and experience in a field
concerning the health care of veterans, members of the armed forces and
their families, (3) the powers and duties of said office, and (4) the staffing
requirements of said office.
Sec. 21. (NEW) ( Effective July 1, 2026 ) (a) There is established an
account to be known as the "Military Department emergency response
account", which shall be a separate, nonlapsing account. The account
shall contain any moneys required or permitted by law to be deposited
in the account. Any balance remaining in the account at the end of any
fiscal year shall be carried forward in the account for the fiscal year next
succeeding.
(b) The Adjutant General shall administer the account. Moneys in the
account shall be used for the purpose of covering costs incurred by the
Military Department, or by other state personnel and resources, in
responding to an emergency, including, but not l imited to, any natural
disaster, civil emergency or other event requiring a state response,
whenever federal moneys for such purpose are not immediately
available, provided any such use shall be approved by the Governor in
consultation with the Commissioner of Emergency Services and Public
Protection.
Sec. 22. (Effective July 1, 2026) For the fiscal year ending June 30, 2027,
the Treasurer shall transfer the sum of five hundred thousand dollars
from the Military Relief Fund, established under section 27 -100a of the
general statutes, to the Military Department emergency response
account, established under section 21 of this act.
Sec. 23. ( Effective from passage ) (a) The Commissioner of Revenue
Services, in consultation with the Commissioner of Veterans Affairs and
representatives of military and veterans' organizations that are exempt
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from federal income tax under Section 501(a) of the Internal Revenue
Code of 1986, or any subsequent corresponding internal revenue code
of the United States, as amended from time to time, and that are
operating in this state, shall conduct a study to (1) determine the amount
of tangible personal property or services purchased annually by such
organizations, and (2) evaluate the fiscal impact of establishing an
exemption from the state sales and use tax for such organizations.
(b) Not later than January 1, 2027, the Commissioner of Revenue
Services shall submit a report, in accordance with the provisions of
section 11 -4a of the general statutes, regarding the findings of such
study and any recommendations for legislation to the joint standing
committee of the General Assembly having cognizance of matters
relating to veterans' and military affairs.