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SB00044 • 2026

AN ACT CONCERNING THE QUALIFYING INCOME THRESHOLDS FOR THE SOCIAL SECURITY BENEFITS DEDUCTION FROM THE PERSONAL INCOME TAX.

AN ACT CONCERNING THE QUALIFYING INCOME THRESHOLDS FOR THE SOCIAL SECURITY BENEFITS DEDUCTION FROM THE PERSONAL INCOME TAX.

Taxes
Passed Legislature

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

Sponsor
Sen. Paul Cicarella, 34th Dist.
Last action
2026-02-04
Official status
Referred to Joint Committee on Finance, Revenue and Bonding
Effective date
Not listed

Plain English Breakdown

The bill summary and digest do not provide specific details on the exact impact or partial deductions for incomes above the new limits.

Increasing Income Limits for Social Security Deduction

This act raises the income limits needed to fully deduct Social Security benefits from state taxes.

What This Bill Does

  • Raises the income limit for unmarried individuals and those filing separately to less than $100,000.
  • Increases the income limit for heads of households and married couples filing jointly to less than $150,000.

Who It Names or Affects

  • People who receive Social Security benefits
  • Individuals and families with incomes up to the new limits

Terms To Know

Social Security benefits deduction
A reduction in state income tax based on received Social Security benefits.
Personal income tax
Tax paid by individuals based on their earnings and other income sources.

Limits and Unknowns

  • The exact impact of the changes is not detailed in the summary.
  • It does not specify if there are partial deductions for incomes above these limits.

Bill History

  1. 2026-02-04 Connecticut General Assembly

    Referred to Joint Committee on Finance, Revenue and Bonding

Official Summary Text

To increase the qualifying income thresholds for the full Social Security benefits deduction from the personal income tax.

Current Bill Text

Read the full stored bill text
LCO No. 307 1 of 1

General Assembly Proposed Bill No. 44
February Session, 2026 LCO No. 307

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
SEN. CICARELLA, 34th Dist.

AN ACT CONCERNING THE QUALIFYING INCOME THRESHOLDS
FOR THE SOCIAL SECURITY BENEFITS DEDUCTION FROM THE
PERSONAL INCOME TAX.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That section 12-701 of the general statutes be amended to increase the 1
qualifying income thresholds for the full Social Security benefits 2
deduction from the personal income tax as follows: (1) For unmarried 3
individuals and married individuals filing separately, less than one 4
hundred thousand dollars; and (2) for heads of households and married 5
individuals filing jointly, less than one hundred fifty thousand dollars. 6
Statement of Purpose:
To increase the qualifying income thresholds for the full Social Security
benefits deduction from the personal income tax.