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

Plain English Breakdown

Checked against official source text during the last sync.

Raising Income Limits for Social Security Tax Deduction

This bill raises the maximum income levels that allow people to fully deduct their Social Security benefits when filing state taxes.

What This Bill Does

• Increases the qualifying income threshold for unmarried individuals and married individuals filing separately to less than $100,000.
• Raises the qualifying income threshold for heads of households and married individuals filing jointly to less than $150,000.
• Amends section 12-701 of the general statutes regarding personal income tax rules.

Who It Names or Affects

• Unmarried individuals receiving Social Security benefits
• Married individuals filing separate tax returns who receive Social Security benefits
• Heads of households receiving Social Security benefits
• Married couples filing joint tax returns who receive Social Security benefits

Terms To Know

Social Security Benefits Deduction

A rule that allows people to subtract their Social Security payments from the income they report for state taxes.

Income Thresholds

The maximum amount of money a person can earn and still qualify for the full tax benefit.

Limits and Unknowns

• The official text does not state when this change will take effect.
• The source material does not explain what happens to people whose income is above these new limits.

Official Summary Text

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

Current 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.