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

Plain English Breakdown

The official source material does not provide details on the scope of 'college education' or geographical boundaries.

Tax Break for College Tuition

This bill creates a new tax rule that allows people who pay for their own or someone else's college education to reduce their personal income taxes.

What This Bill Does

• Creates a personal income tax deduction for people who pay for college tuition.

Who It Names or Affects

• Taxpayers who pay for their own or someone else's college education

Terms To Know

Personal Income Tax Deduction

A reduction in the amount of income tax a person has to pay based on certain expenses.

College Tuition Payments

Money paid for classes and other educational activities at colleges or universities.

Limits and Unknowns

• The bill does not specify the maximum amount of deduction allowed.
• It is unclear if this applies to all types of college education, including online courses or vocational schools.

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.