AN ACT CONCERNING THE PERSONAL INCOME TAX DEDUCTIONS FOR SOCIAL SECURITY BENEFITS.

Plain English Breakdown

The bill provides two options but does not specify which one will be chosen.

Social Security Benefits Tax Exemption

This act either removes Social Security benefits from personal income tax or adjusts the thresholds for tax deductions based on changes in the cost of living.

What This Bill Does

• Exempts Social Security benefits from personal income tax for all taxpayers.
• Adjusts qualifying income thresholds for personal income tax deductions for Social Security benefits according to changes in the consumer price index.

Who It Names or Affects

• People who receive Social Security benefits and pay state income taxes.

Terms To Know

Consumer Price Index

A measure that shows the average change over time in the prices paid by urban consumers for a market basket of consumer goods and services.

Limits and Unknowns

• The bill does not specify whether Social Security benefits will be exempted from personal income tax or if thresholds will be adjusted based on inflation.
• It is unclear when this act would take effect after being signed into law.

Official Summary Text

To exempt Social Security benefits for all taxpayers from the personal income tax or require the qualifying income thresholds for personal income tax deductions for Social Security benefits be adjusted in accordance with any change in the consumer price index.

Current Bill Text

LCO No. 1018 1 of 1

General Assembly Proposed Bill No. 182
February Session, 2026 LCO No. 1018

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
SEN. SLAP, 5th Dist.
(By Request)

AN ACT CONCERNING 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 (1) to exempt 1
Social Security benefits for all taxpayers from the personal income tax, 2
or (2) to require the qualifying income thresholds for personal income 3
tax deductions for Social Security benefits be adjusted in accordance 4
with any change in the consumer price index. 5
Statement of Purpose:
To exempt Social Security benefits for all taxpayers from the personal
income tax or require the qualifying income thresholds for personal
income tax deductions for Social Security benefits be adjusted in
accordance with any change in the consumer price index.