AN ACT EXEMPTING OVERTIME INCOME FROM THE PERSONAL INCOME TAX.

Plain English Breakdown

The bill text uses the phrase 'overtime income' without defining how many hours constitute overtime or what rate applies.

Exempting Overtime Income from Personal Income Tax

This bill amends state law to stop taxing money that employees earn as overtime income.

What This Bill Does

• Amends general statutes regarding personal income tax rules.
• Removes the amount of any overtime income earned by an employee from being taxed.

Who It Names or Affects

• Employees who earn overtime income

Limits and Unknowns

• The official text does not define what counts as 'overtime income'.
• The source material does not list a specific date when this law will take effect.
• The document does not explain if the exemption applies to all types of jobs or only certain ones.

Official Summary Text

To exempt from the personal income tax the amount of any overtime income earned by an employee.

Current Bill Text

LCO No. 81 1 of 1

General Assembly Proposed Bill No. 207
February Session, 2026 LCO No. 81

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
SEN. RAHMAN, 4th Dist.

AN ACT EXEMPTING OVERTIME INCOME FROM THE PERSONAL
INCOME TAX.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That the general statutes be amended to exempt from the personal 1
income tax the amount of any overtime income earned by an employee. 2
Statement of Purpose:
To exempt from the personal income tax the amount of any overtime
income earned by an employee.