AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR COLLEGE TUITION PAYMENTS MADE BY A TAXPAYER.

Plain English Breakdown

The specific dollar amount or percentage limit for the deduction is not mentioned in the provided excerpts.

College Tuition Tax Deduction Bill

This bill creates a new rule that lets people lower their state taxable income if they pay for college tuition.

What This Bill Does

• Amends section 12-701 of the general statutes to add a tax deduction.
• Establishes a personal income tax deduction for college tuition payments made by the taxpayer.

Who It Names or Affects

• Taxpayers who pay for college tuition

Limits and Unknowns

• The bill text does not state how much money can be deducted.
• The source does not list which colleges or schools qualify for this deduction.
• No effective date is provided in the official information.

Official Summary Text

To establish a personal income tax deduction for college tuition payments made by the taxpayer.

Current Bill Text

LCO No. 319 1 of 1

General Assembly Proposed Bill No. 54
February Session, 2026 LCO No. 319

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
SEN. SOMERS, 18th Dist.

AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION
FOR COLLEGE TUITION PAYMENTS MADE BY A TAXPAYER.
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 establish a 1
personal income tax deduction for college tuition payments made by the 2
taxpayer. 3
Statement of Purpose:
To establish a personal income tax deduction for college tuition
payments made by the taxpayer.