AN ACT REDUCING CERTAIN PERSONAL INCOME TAX MARGINAL RATES.

Plain English Breakdown

The effective date of this legislation is not included in the provided source material.

SB00100: Reducing Certain Personal Income Tax Marginal Rates

This bill lowers the two lowest personal income tax rates to zero percent and three percent for single filers earning under $100,000 and married couples filing jointly earning under $200,000.

What This Bill Does

• Amends section 12-700 of the general statutes regarding personal income taxes.
• Reduces the lowest tax rate from two percent to zero percent.
• Lowers the second-lowest tax rate from four and one-half percent to three percent.

Who It Names or Affects

• Single filers with an adjusted gross income of less than $100,000.
• Married individuals filing jointly with an adjusted gross income of less than $200,000.

Limits and Unknowns

• The official text does not specify when these tax changes will take effect.
• The bill only addresses the two lowest tax rates and does not mention higher income brackets or other tax provisions.

Official Summary Text

To reduce the two lowest marginal rates for the personal income tax from (1) two per cent to zero, and (2) from four and one-half per cent to three per cent, for taxpayers with adjusted gross income of less than one hundred thousand dollars for single filers and less than two hundred thousand dollars for married individuals filing jointly.

Current Bill Text

LCO No. 579 1 of 2

General Assembly Proposed Bill No. 100
February Session, 2026 LCO No. 579

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
SEN. HARDING, 30th Dist.
SEN. MARTIN, 31st Dist.
SEN. CICARELLA, 34th Dist.
SEN. SAMPSON, 16th Dist.
SEN. SOMERS, 18th Dist.
SEN. HWANG, 28th Dist.
SEN. BERTHEL, 32nd Dist.
SEN. FAZIO, 36th Dist.
SEN. GORDON, 35th Dist.
SEN. KISSEL, 7th Dist.
SEN. PERILLO J., 21st Dist.

AN ACT REDUCING CERTAIN PERSONAL INCOME TAX MARGINAL
RATES.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That section 12-700 of the general statutes be amended to reduce the 1
two lowest marginal rates for the personal income tax from (1) two per 2
cent to zero, and (2) from four and one -half per cent to three per cent, 3
for taxpayers with adjusted gross income of less than one hundred 4
thousand dollars for single filers and less than two hundred thousand 5
dollars for married individuals filing jointly. 6
Statement of Purpose:
To reduce the two lowest marginal rates for the personal income tax
from (1) two per cent to zero, and (2) from four and one-half per cent to
three per cent, for taxpayers with adjusted gross income of less than one
Proposed Bill No. 100

LCO No. 579 2 of 2

hundred thousand dollars for single filers and less than two hundred
thousand dollars for married individuals filing jointly.