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

Plain English Breakdown

The source material presents two distinct options connected by 'or', meaning it is unclear which specific change will be enacted if passed.

SB00182: Changes to Tax Rules for Social Security Benefits

This bill proposes either removing income tax on all Social Security benefits or adjusting current deduction limits based on inflation.

What This Bill Does

• Amends section 12-701 of the general statutes regarding personal income tax deductions.
• Offers two options: exempting all taxpayers from paying income tax on Social Security benefits, OR
• Requires that current income limits for deducting Social Security benefits change with inflation.

Who It Names or Affects

• All taxpayers who receive Social Security benefits.

Limits and Unknowns

• The bill text presents two separate options but does not state which one will be chosen.
• No effective date is listed in the provided source material.
• The final status of executive action, such as a governor's signature, is not shown.

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.