AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR CERTAIN GAMBLING LOSSES.

Plain English Breakdown

The bill status shows 'Passed Legislature' but also lists a recent referral to committee; this creates uncertainty about whether the final version passed or if further action is needed.

Personal Income Tax Deduction for Certain Gambling Losses

This bill creates a rule that lets taxpayers subtract certain gambling losses from their taxes if they have taxable gambling winnings.

What This Bill Does

• Amends section 12-701 of the general statutes to establish a personal income tax deduction for gambling losses incurred by a taxpayer, to offset any taxable winnings.

Who It Names or Affects

• Taxpayers who have incurred certain gambling losses and have taxable winnings from gambling.

Limits and Unknowns

• The official text does not define which specific types of gambling losses qualify as 'certain' losses.
• No effective date is provided in the official status information.
• The bill was referred to a committee, and its final passage or enactment has not been confirmed.

Official Summary Text

To establish a personal income tax deduction for gambling losses incurred by a taxpayer, to offset any taxable winnings.

Current Bill Text

LCO No. 1004 1 of 1

General Assembly Proposed Bill No. 183
February Session, 2026 LCO No. 1004

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
SEN. SLAP, 5th Dist.
REP. DEMICCO, 21st Dist.

AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION
FOR CERTAIN GAMBLING LOSSES.
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 establish a 1
personal income tax deduction for gambling losses incurred by a 2
taxpayer, to offset any taxable winnings. 3
Statement of Purpose:
To establish a personal income tax deduction for gambling losses
incurred by a taxpayer, to offset any taxable winnings.