AN ACT ELIMINATING THE QUALIFYING INCOME THRESHOLDS FOR THE PERSONAL INCOME TAX DEDUCTIONS FOR SOCIAL SECURITY BENEFITS.

Plain English Breakdown

The bill status shows it was referred to committee on February 4, 2026, but no effective date is provided in the text or metadata.

Removing Income Limits on Tax Deductions for Social Security Benefits

This bill removes the income limits that people must meet to claim a tax deduction for their Social Security benefits.

What This Bill Does

• Amends Section 12-701 of the general statutes.
• Eliminates qualifying income thresholds for personal income tax deductions related to Social Security benefits.

Who It Names or Affects

• People who receive Social Security benefits and file a state personal income tax return under Section 12-701.

Terms To Know

Qualifying Income Thresholds

Income limits that determine if someone can claim the deduction for Social Security benefits.

Personal Income Tax Deduction

A reduction in taxable income allowed by law, specifically mentioned here regarding Social Security benefits.

Limits and Unknowns

• The official text does not state when this change will take effect.
• The source material only mentions removing income thresholds and does not describe other rules for claiming the deduction.

Official Summary Text

To eliminate the qualifying income thresholds for the personal income tax deductions for Social Security benefits.

Current Bill Text

LCO No. 131 1 of 1

General Assembly Proposed Bill No. 78
February Session, 2026 LCO No. 131

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
SEN. PERILLO J., 21st Dist.

AN ACT ELIMINATING THE QUALIFYING INCOME THRESHOLDS
FOR THE PERSONAL INCOME TAX DEDUCTIONS FOR SOCIAL
SECURITY BENEFITS.
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 eliminate 1
the qualifying income thresholds for the personal income tax deductions 2
for Social Security benefits. 3
Statement of Purpose:
To eliminate the qualifying income thresholds for the personal income
tax deductions for Social Security benefits.