SB00078 • 2026

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

Taxes

Passed Legislature

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

Sponsor: Sen. Jason Perillo, 21st 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 number of additional people who will benefit from this act.

Removing Income Limits for Social Security Tax Breaks

This act removes income limits that people must meet to claim a tax deduction on their Social Security benefits.

What This Bill Does

Removes income limits that people must meet to claim a personal income tax deduction for their Social Security benefits.
Changes section 12-701 of the state's laws to remove these income requirements.

Who It Names or Affects

People who receive Social Security benefits and pay personal income taxes in the state.

Terms To Know

Social Security benefits: Money that people receive from the government after they retire or become disabled, based on their past work history.
Personal income tax deduction: A reduction in the amount of personal income tax a person has to pay because of certain expenses or benefits.

Limits and Unknowns

The bill does not specify when it will take effect.
It only applies to Social Security benefits and does not change other types of income or taxes.

Bill History

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

Official Summary Text

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

Current Bill Text

Read the full stored 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.