SB00061 • 2026

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

Labor Taxes

Passed Legislature

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

Sponsor: Sen. Paul Honig, 8th 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 official source material does not provide specific details on the eligibility criteria for employees receiving the tax credit, nor does it specify if participation is optional for employers beyond stating it's voluntary.

Voluntary Employer Payroll Tax and Employee Income Tax Credit Act

This act allows employers to choose to pay a payroll tax, which would give some employees a personal income tax credit.

What This Bill Does

Creates an option for employers to pay a voluntary payroll tax.
Gives certain employees of those employers who opt into the tax a personal income tax credit.

Who It Names or Affects

Employers who choose to pay the voluntary payroll tax.
Employees whose employers decide to pay the voluntary payroll tax and meet certain criteria for receiving the tax credit.

Terms To Know

Voluntary: Something that is not required but can be chosen by an employer or employee.
Payroll Tax: A tax paid by employers based on the wages they pay to their employees.

Limits and Unknowns

The bill does not specify which employees are eligible for the personal income tax credit.
It is unclear how many employers will choose to participate in this voluntary program.

Bill History

2026-02-04 Connecticut General Assembly
Referred to Joint Committee on Finance, Revenue and Bonding

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

Read the full stored 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.