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. Martin M. Looney, 11th Dist.
Last action: 2026-02-20
Official status: Public Hearing 02/27
Effective date: Not listed

Plain English Breakdown

The effective date is not provided in the official source material.

Removing Income Limits on Tax Deductions for Social Security

This bill changes state law to remove the income limits that currently decide who can claim a tax deduction for Social Security benefits.

What This Bill Does

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

Who It Names or Affects

People who claim a personal income tax deduction for Social Security benefits under state law.

Terms To Know

Qualifying Income Threshold: The specific income level required to be eligible for the Social Security benefit tax deduction, which this bill removes.
Tax Deduction: An amount subtracted from total income before calculating how much tax is owed.

Limits and Unknowns

The official text does not state when this law will take effect.
The source material does not explain if other rules for claiming Social Security deductions remain in place besides the income thresholds.

Bill History

2026-02-20 Connecticut General Assembly
Public Hearing 02/27
2026-02-18 FIN
Reserved for Subject Matter Public Hearing
2026-02-10 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. 834 1 of 1

General Assembly Proposed Bill No. 114
February Session, 2026 LCO No. 834

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
SEN. LOONEY, 11th 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.