AN ACT ESTABLISHING A VOLUNTARY EMPLOYER PAYROLL TAX AND A PERSONAL INCOME TAX CREDIT FOR CERTAIN EMPLOYEES.

Plain English Breakdown

The official source confirms the bill was referred to a committee but does not confirm final passage or effective date.

Voluntary Employer Payroll Tax and Employee Income Tax Credit

This bill creates a voluntary payroll tax that employers can choose to pay, which would give certain employees of those employers a personal income tax credit.

What This Bill Does

• Establishes a voluntary employer payroll tax.

Who It Names or Affects

• Employers who elect to pay the new tax.
• Certain employees of employers that choose to pay the tax.

Limits and Unknowns

• The bill text does not specify which employees qualify as 'certain employees'.
• The source material does not state how much money the payroll tax will be.
• The amount of the personal income tax credit is not defined in this excerpt.

Official Summary Text

To establish a voluntary employer payroll tax and a personal income tax credit for certain employees of an employer that elects to pay such tax.

Current Bill Text

LCO No. 17 1 of 1

General Assembly Proposed Bill No. 61
February Session, 2026 LCO No. 17

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
SEN. HONIG, 8th Dist.

AN ACT ESTABLISHING A VOLUNTARY EMPLOYER PAYROLL TAX
AND A PERSONAL INCOME TAX CREDIT FOR CERTAIN
EMPLOYEES.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That the general statutes be amended to establish a voluntary 1
employer payroll tax and a personal income tax credit for certain 2
employees of an employer that elects to pay such tax. 3
Statement of Purpose:
To establish a voluntary employer payroll tax and a personal income tax
credit for certain employees of an employer that elects to pay such tax.