AN ACT CONCERNING THE PROVISION OF SURVIVOR'S BENEFITS AND HEALTH INSURANCE COVERAGE TO FAMILY MEMBERS OF CORRECTION OFFICERS, COURT SUPPORT SERVICES DIVISION INVESTIGATORS, CRIMINAL JUSTICE DIVISION INVESTIGATORS AND OFFICE OF THE CHIEF PUBLIC DEFENDER INVESTIGATORS KILLED IN THE LINE OF DUTY.

Senate
SB443 / File No. 368 1

General Assembly File No. 368
February Session, 2026 Senate Bill No. 443

Senate, April 2, 2026

The Committee on Labor and Public Employees reported
through SEN. KUSHNER of the 24th Dist., Chairperson of the
Committee on the part of the Senate, that the bill ought to pass.

AN ACT CONCERNING THE PROVISION OF SURVIVOR'S BENEFITS
AND HEALTH INSURANCE COVERAGE TO FAMILY MEMBERS OF
CORRECTION OFFICERS, COURT SUPPORT SERVICES DIVISION
INVESTIGATORS, CRIMINAL JUSTICE DIVISION INVESTIGATORS
AND OFFICE OF THE CHIEF PUBLIC DEFENDER INVESTIGATORS
KILLED IN THE LINE OF DUTY.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

Section 1. (NEW) (Effective July 1, 2026) (a) As used in this section: 1
(1) "Dependent child" means a child, whether by blood or adoption, 2
of a correction officer or investigator, who (A) is under the age of 3
twenty-two and was dependent on the earnings of such officer or 4
investigator at the time of such officer's or investigator's death, provided 5
a child shall not be considered dependent if such child provides more 6
than half of such child's own support, is married or is legally adopted 7
by another person, or (B) is any age and is physically or mentally 8
incapacitated and was dependent on the earnings of such officer or 9
investigator at the time of such officer's or investigator's death. 10
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(2) "Killed in the line of duty" means the death of a correction officer 11
or investigator while engaged in the performance of such officer's or 12
investigator's duties, resulting from an incident, an accident or violence 13
that caused such death or caused injuries that were the direct or 14
proximate cause of such officer's or investigator's death, including any 15
death that is determined to be occupationally related by a workers' 16
compensation insurance carrier, an employer to whom a certificate of 17
self-insurance has been issued pursuant to section 31-248 of the general 18
statutes or an administrative law judge for workers' compensation 19
purposes under chapter 568 of the general statutes. "Killed in the line of 20
duty" does not include the death of an officer or investigator whose 21
death results from such officer's or investigator's own wanton or wilful 22
act. 23
(3) "Correction officer" means an individual employed by the 24
Department of Correction as a correction officer. 25
(4) "Investigator" means an individual employed as an investigator 26
by (A) the Court Support Services Division of the Judicial Department, 27
(B) the Division of Criminal Justice, or (C) the Office of the Chief Public 28
Defender. 29
(5) "Surviving family member" means any person who is a surviving 30
spouse, surviving dependent child, surviving child who is not a 31
dependent child or surviving parent of a correction officer or an 32
investigator killed in the line of duty, or a surviving individual listed on 33
such officer's or investigator's most recent beneficiary form on file with 34
such officer's or investigator's employing state agency. 35
(b) There is established a fund to be known as the "Fallen Officer and 36
Investigator Fund". The fund may contain any moneys required by law 37
to be deposited in the fund and shall be held by the Treasurer separate 38
and apart from all other moneys, funds and accounts. The interest 39
derived from the investment of the fund shall be credited to the fund. 40
Amounts in the fund may be expended by the Comptroller for purposes 41
of payments pursuant to subsection (c) of this section. Any balance 42
remaining in the fund at the end of any fiscal year shall be carried 43
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forward in the fund for the fiscal year next succeeding. 44
(c) (1) After receiving notice, in a form and manner as determined by 45
the Comptroller, from an individual who is a member of the surviving 46
family or an investigator who was killed in the line of duty, the 47
Comptroller shall pay, within available appropriations, a lump sum 48
death benefit totaling one hundred thousand dollars from the fund 49
established in subsection (b) of this section to such surviving family, 50
provided the surviving family of a correction officer or an investigator 51
killed in the line of duty shall not receive more than one such lump sum 52
death benefit. Payments shall be made to surviving families in the order 53
in which notices are received until the amount in such fund is depleted. 54
(2) Any payment made pursuant to subdivision (1) of this subsection 55
shall be in addition to any other benefits for which individuals of such 56
officer's or investigator's surviving family are eligible and such 57
payments shall not be reduced or offset due to any other benefits, 58
including, but not limited to, workers' compensation or other survivor 59
benefits. 60
(d) Not later than July 1, 2026, and annually thereafter, the 61
Comptroller shall submit a report, in accordance with the provisions of 62
section 11-4a of the general statutes, to the joint standing committees of 63
the General Assembly having cognizance of matters relating to labor 64
and public employees and the judiciary. Such report shall include a list 65
of all expenditures made from the fund established by subsection (b) of 66
this section during the prior year, the current balance of such fund and 67
information regarding additional amounts needed for such fund. 68
(e) The Comptroller shall adopt regulations in accordance with the 69
provisions of chapter 54 of the general statutes to implement the 70
provisions of this section, including, but not limited to, application 71
procedures and criteria for making payments among individuals who 72
are members of the surviving family, with priority given to awards that 73
would benefit a dependent child or children and a spouse who is a 74
member of the surviving family. The Comptroller may implement 75
policies and procedures necessary to implement the provisions of this 76
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section while in the process of adopting such regulations, provided 77
notice of intent to adopt such regulations is published on the 78
eRegulations System not later than twenty days after the date of 79
implementation of such policies and procedures. Any policies and 80
procedures implemented under this subsection shall be valid until the 81
time such regulations are adopted. 82
Sec. 2. Subparagraph (B) of subdivision (20) of subsection (a) of 83
section 12-701 of the 2026 supplement to the general statutes is repealed 84
and the following is substituted in lieu thereof (Effective July 1, 2026): 85
(B) There shall be subtracted therefrom: 86
(i) To the extent properly includable in gross income for federal 87
income tax purposes, any income with respect to which taxation by any 88
state is prohibited by federal law; 89
(ii) To the extent allowable under section 12 -718, exempt dividends 90
paid by a regulated investment company; 91
(iii) To the extent properly includable in gross income for federal 92
income tax purposes, the amount of any refund or credit for 93
overpayment of income taxes imposed by this state, or any other state 94
of the United States or a political subdivision thereof, or the District of 95
Columbia; 96
(iv) To the extent properly includable in gross income for federal 97
income tax purposes and not otherwise subtracted from federal 98
adjusted gross income pursuant to clause (x) of this subparagraph in 99
computing Connecticut adjusted gross income, any tier 1 railroad 100
retirement benefits; 101
(v) To the extent any additional allowance for depreciation under 102
Section 168(k) of the Internal Revenue Code for property placed in 103
service after September 27, 2017, was added to federal adjusted gross 104
income pursuant to subparagraph (A)(ix) of this subdivision in 105
computing Connecticut adjusted gross income, twenty -five per cent of 106
such additional allowance for depreciation in each of the four 107
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succeeding taxable years; 108
(vi) To the extent properly includable in gross income for federal 109
income tax purposes, any interest income from obligations issued by or 110
on behalf of the state of Connecticut, any political subdivision thereof, 111
or public instrumentality, state or local authority, district or similar 112
public entity created under the laws of the state of Connecticut; 113
(vii) To the extent properly includable in determining the net gain or 114
loss from the sale or other disposition of capital assets for federal income 115
tax purposes, any gain from the sale or exchange of obligations issued 116
by or on behalf of the state of Connecticut, any political subdivision 117
thereof, or public instrumentality, state or local authority, district or 118
similar public entity created under the laws of the state of Connecticut, 119
in the income year such gain was recognized; 120
(viii) Any interest on indebtedness incurred or continued to purchase 121
or carry obligations or securities the interest on which is subject to tax 122
under this chapter but exempt from federal income tax, to the extent that 123
such interest on indebtedness is not deductible in determining federal 124
adjusted gross income and is attributable to a trade or business carried 125
on by such individual; 126
(ix) Ordinary and necessary expenses paid or incurred during the 127
taxable year for the production or collection of income which is subject 128
to taxation under this chapter but exempt from federal income tax, or 129
the management, conservation or maintenance of property held for the 130
production of such income, and the amortizable bond premium for the 131
taxable year on any bond the interest on which is subject to tax under 132
this chapter but exempt from federal income tax, to the extent that such 133
expenses and premiums are not deductible in determining federal 134
adjusted gross income and are attributable to a trade or business carried 135
on by such individual; 136
(x) (I) For taxable years commencing prior to January 1, 2019, for a 137
person who files a return under the federal income tax as an unmarried 138
individual whose federal adjusted gross income for such taxable year is 139
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less than fifty thousand dollars, or as a married individual filing 140
separately whose federal adjusted gross income for such taxable year is 141
less than fifty thousand dollars, or for a husband and wife who file a 142
return under the federal income tax as married individuals filing jointly 143
whose federal adjusted gross income for such taxable year is less than 144
sixty thousand dollars or a person who files a return under the federal 145
income tax as a head of household whose federal adjusted gross income 146
for such taxable year is less than sixty thousand dollars, an amount 147
equal to the Social Security benefits includable for federal income tax 148
purposes; 149
(II) For taxable years commencing prior to January 1, 2019, for a 150
person who files a return under the federal income tax as an unmarried 151
individual whose federal adjusted gross income for such taxable year is 152
fifty thousand dollars or more, or as a married individual filing 153
separately whose federal adjusted gross income for such taxable year is 154
fifty thousand dollars or more, or for a husband and wife who file a 155
return under the federal income tax as married individuals filing jointly 156
whose federal adjusted gross income from such taxable year is sixty 157
thousand dollars or more or for a person who files a return under the 158
federal income tax as a head of household whose federal adjusted gross 159
income for such taxable year is sixty thousand dollars or more, an 160
amount equal to the difference between the amount of Social Security 161
benefits includable for federal income tax purposes and the lesser of 162
twenty-five per cent of the Social Security benefits received during the 163
taxable year, or twenty -five per cent of the excess described in Section 164
86(b)(1) of the Internal Revenue Code; 165
(III) For the taxable year commencing January 1, 2019, and each 166
taxable year thereafter, for a person who files a return under the federal 167
income tax as an unmarried individual whose federal adjusted gross 168
income for such taxable year is less than seventy-five thousand dollars, 169
or as a married individual filing separately whose federal adjusted gross 170
income for such taxable year is less than seventy-five thousand dollars, 171
or for a husband and wife who file a return under the federal income tax 172
as married individuals filing jointly whose federal adjusted gross 173
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income for such taxable year is less than one hundred thousand dollars 174
or a person who files a return under the federal income tax as a head of 175
household whose federal adjusted gross income for such taxable year is 176
less than one hundred thousand dollars, an amount equal to the Social 177
Security benefits includable for federal income tax purposes; and 178
(IV) For the taxable year commencing January 1, 2019, and each 179
taxable year thereafter, for a person who files a return under the federal 180
income tax as an unmarried individual whose federal adjusted gross 181
income for such taxable year is seventy -five thousand dollars or more, 182
or as a married individual filing separately whose federal adjusted gross 183
income for such taxable year is seventy -five thousand dollars or more, 184
or for a husband and wife who file a return under the federal income tax 185
as married individuals filing jointly whose federal adjusted gross 186
income from such taxable year is one hundred thousand dollars or more 187
or for a person who files a return under the federal income tax as a head 188
of household whose federal adjusted gross income for such taxable year 189
is one hundred thousand dollars or more, an amount equal to the 190
difference between the amount of Social Security benefits includable for 191
federal income tax purposes and the lesser of twenty-five per cent of the 192
Social Security benefits received during the taxable year, or twenty-five 193
per cent of the excess described in Section 86(b)(1) of the Internal 194
Revenue Code; 195
(xi) To the extent properly includable in gross income for federal 196
income tax purposes, any amount rebated to a taxpayer pursuant to 197
section 12-746; 198
(xii) To the extent properly includable in the gross income for federal 199
income tax purposes of a designated beneficiary, any distribution to 200
such beneficiary from any qualified state tuition program, as defined in 201
Section 529(b) of the Internal Revenue Code, established and 202
maintained by this state or any official, agency or instrumentality of the 203
state; 204
(xiii) To the extent allowable under section 12 -701a, contributions to 205
accounts established pursuant to any qualified state tuition program, as 206
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defined in Section 529(b) of the Internal Revenue Code, established and 207
maintained by this state or any official, agency or instrumentality of the 208
state; 209
(xiv) To the extent properly includable in gross income for federal 210
income tax purposes, the amount of any Holocaust victims' settlement 211
payment received in the taxable year by a Holocaust victim; 212
(xv) To the extent properly includable in the gross income for federal 213
income tax purposes of a designated beneficiary, as defined in section 214
3-123aa, interest, dividends or capital gains earned on contributions to 215
accounts established for the designated beneficiary pursuant to the 216
Connecticut Homecare Option Program for the Elderly established by 217
sections 3-123aa to 3-123ff, inclusive; 218
(xvi) To the extent properly includable in gross income for federal 219
income tax purposes, any income received from the United States 220
government as retirement pay for a retired member of (I) the Armed 221
Forces of the United States, as defined in Section 101 of Title 10 of the 222
United States Code, or (II) the National Guard, as defined in Section 101 223
of Title 10 of the United States Code; 224
(xvii) To the extent properly includable in gross income for federal 225
income tax purposes for the taxable year, any income from the discharge 226
of indebtedness in connection with any reacquisition, after December 227
31, 2008, and before January 1, 2011, of an applicable debt instrument or 228
instruments, as those terms are defined in Section 108 of the Internal 229
Revenue Code, as amended by Section 1231 of the American Recovery 230
and Reinvestment Act of 2009, to the extent any such income was added 231
to federal adjusted gross income pursuant to subparagraph (A)(xi) of 232
this subdivision in computing Connecticut adjusted gross income for a 233
preceding taxable year; 234
(xviii) To the extent not deductible in determining federal adjusted 235
gross income, the amount of any contribution to a manufacturing 236
reinvestment account established pursuant to section 32 -9zz in the 237
taxable year that such contribution is made; 238
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(xix) To the extent properly includable in gross income for federal 239
income tax purposes, (I) for the taxable year commencing January 1, 240
2015, ten per cent of the income received from the state teachers' 241
retirement system, (II) for the taxable years commencing January 1, 242
2016, to January 1, 2020, inclusive, twenty -five per cent of the income 243
received from the state teachers' retirement system, and (III) for the 244
taxable year commencing January 1, 2021, and each taxable year 245
thereafter, fifty per cent of the income received from the state teachers' 246
retirement system or, for a taxpayer whose federal adjusted gross 247
income does not exceed the applicable threshold under clause (xx) of 248
this subparagraph, the percentage pursuant to said clause of the income 249
received from the state teachers' retirement system, whichever 250
deduction is greater; 251
(xx) To the extent properly includable in gross income for federal 252
income tax purposes, except for retirement benefits under clause (iv) of 253
this subparagraph and retirement pay under clause (xvi) of this 254
subparagraph, for a person who files a return under the federal income 255
tax as an unmarried individual whose federal adjusted gross income for 256
such taxable year is less than seventy -five thousand dollars, or as a 257
married individual filing separately whose federal adjusted gross 258
income for such taxable year is less than seventy-five thousand dollars, 259
or as a head of household whose federal adjusted gross income for such 260
taxable year is less than seventy-five thousand dollars, or for a husband 261
and wife who file a return under the federal income tax as married 262
individuals filing jointly whose federal adjusted gross income for such 263
taxable year is less than one hundred thousand dollars, (I) for the taxable 264
year commencing January 1, 2019, fourteen per cent of any pension or 265
annuity income, (II) for the taxable year commencing January 1, 2020, 266
twenty-eight per cent of any pension or annuity income, (III) for the 267
taxable year commencing January 1, 2021, forty -two per cent of any 268
pension or annuity income, and (IV) for the taxable years commencing 269
January 1, 2022, and January 1, 2023, one hundred per cent of any 270
pension or annuity income; 271
(xxi) To the extent properly includable in gross income for federal 272
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income tax purposes, except for retirement benefits under clause (iv) of 273
this subparagraph and retirement pay under clause (xvi) of this 274
subparagraph, any pension or annuity income f or the taxable year 275
commencing on or after January 1, 2024, and each taxable year 276
thereafter, in accordance with the following schedule, for a person who 277
files a return under the federal income tax as an unmarried individual 278
whose federal adjusted gross income for such taxable year is less than 279
one hundred thousand dollars, or as a married individual filing 280
separately whose federal adjusted gross income for such taxable year is 281
less than one hundred thousand dollars, or as a head of household 282
whose federal adjusted gross income for such taxable year is less than 283
one hundred thousand dollars: 284
T1 Federal Adjusted Gross Income Deduction
T2 Less than $75,000 100.0%
T3 $75,000 but not over $77,499 85.0%
T4 $77,500 but not over $79,999 70.0%
T5 $80,000 but not over $82,499 55.0%
T6 $82,500 but not over $84,999 40.0%
T7 $85,000 but not over $87,499 25.0%
T8 $87,500 but not over $89,999 10.0%
T9 $90,000 but not over $94,999 5.0%
T10 $95,000 but not over $99,999 2.5%
T11 $100,000 and over 0.0%

(xxii) To the extent properly includable in gross income for federal 285
income tax purposes, except for retirement benefits under clause (iv) of 286
this subparagraph and retirement pay under clause (xvi) of this 287
subparagraph, any pension or annuity income for the taxable year 288
commencing on or after January 1, 2024, and each taxable year 289
thereafter, in accordance with the following schedule for married 290
individuals who file a return under the federal income tax as married 291
individuals filing jointly whose federal adjusted gross income for such 292
taxable year is less than one hundred fifty thousand dollars: 293
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T12 Federal Adjusted Gross Income Deduction
T13 Less than $100,000 100.0%
T14 $100,000 but not over $104,999 85.0%
T15 $105,000 but not over $109,999 70.0%
T16 $110,000 but not over $114,999 55.0%
T17 $115,000 but not over $119,999 40.0%
T18 $120,000 but not over $124,999 25.0%
T19 $125,000 but not over $129,999 10.0%
T20 $130,000 but not over $139,999 5.0%
T21 $140,000 but not over $149,999 2.5%
T22 $150,000 and over 0.0%

(xxiii) The amount of lost wages and medical, travel and housing 294
expenses, not to exceed ten thousand dollars in the aggregate, incurred 295
by a taxpayer during the taxable year in connection with the donation 296
to another person of an organ for organ transplantation occurring on or 297
after January 1, 2017; 298
(xxiv) To the extent properly includable in gross income for federal 299
income tax purposes, the amount of any financial assistance received 300
from the Crumbling Foundations Assistance Fund or paid to or on 301
behalf of the owner of a residential building pursuant to sections 8 -442 302
and 8-443; 303
(xxv) To the extent properly includable in gross income for federal 304
income tax purposes, the amount calculated pursuant to subsection (b) 305
of section 12-704g for income received by a general partner of a venture 306
capital fund, as defined in 17 CFR 275.203(l)-1, as amended from time to 307
time; 308
(xxvi) To the extent any portion of a deduction under Section 179 of 309
the Internal Revenue Code was added to federal adjusted gross income 310
pursuant to subparagraph (A)(xiv) of this subdivision in computing 311
Connecticut adjusted gross income, twenty -five per cent of such 312
disallowed portion of the deduction in each of the four succeeding 313
taxable years; 314
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(xxvii) To the extent properly includable in gross income for federal 315
income tax purposes, for a person who files a return under the federal 316
income tax as an unmarried individual whose federal adjusted gross 317
income for such taxable year is less than seventy-five thousand dollars, 318
or as a married individual filing separately whose federal adjusted gross 319
income for such taxable year is less than seventy-five thousand dollars, 320
or as a head of household whose federal adjusted gross income for such 321
taxable year is less than seventy-five thousand dollars, or for a husband 322
and wife who file a return under the federal income tax as married 323
individuals filing jointly whose federal adjusted gross income for such 324
taxable year is less than one hundred thousand dollars, for the taxable 325
year commencing January 1, 2023, twenty-five per cent of any 326
distribution from an individual retirement account other than a Roth 327
individual retirement account; 328
(xxviii) To the extent properly includable in gross income for federal 329
income tax purposes, for a person who files a return under the federal 330
income tax as an unmarried individual whose federal adjusted gross 331
income for such taxable year is less than one hundred thousand dollars, 332
or as a married individual filing separately whose federal adjusted gross 333
income for such taxable year is less than one hundred thousand dollars, 334
or as a head of household whose federal adjusted gross income for such 335
taxable year is less than one hundred thousand dollars, (I) for the taxable 336
year commencing January 1, 2024, fifty per cent of any distribution from 337
an individual retirement account other than a Roth individual 338
retirement account, (II) for the taxable year commencing January 1, 2025, 339
seventy-five per cent of any distribution from an individual retirement 340
account other than a Roth individual retirement account, and (III) for 341
the taxable year commencing January 1, 2026, and each taxable year 342
thereafter, any distribution from an individual retirement account other 343
than a Roth individual retirement account. The subtraction under this 344
clause shall be made in accordance with the following schedule: 345
T23 Federal Adjusted Gross Income Deduction
T24 Less than $75,000 100.0%
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T25 $75,000 but not over $77,499 85.0%
T26 $77,500 but not over $79,999 70.0%
T27 $80,000 but not over $82,499 55.0%
T28 $82,500 but not over $84,999 40.0%
T29 $85,000 but not over $87,499 25.0%
T30 $87,500 but not over $89,999 10.0%
T31 $90,000 but not over $94,999 5.0%
T32 $95,000 but not over $99,999 2.5%
T33 $100,000 and over 0.0%

(xxix) To the extent properly includable in gross income for federal 346
income tax purposes, for married individuals who file a return under 347
the federal income tax as married individuals filing jointly whose 348
federal adjusted gross income for such taxable year is less than one 349
hundred fifty thousand dollars, (I) for the taxable year commencing 350
January 1, 2024, fifty per cent of any distribution from an individual 351
retirement account other than a Roth individual retirement account, (II) 352
for the taxable year commencing January 1, 2025, seventy -five per cent 353
of any distribution from an individual retirement account other than a 354
Roth individual retirement account, and (III) for the taxable year 355
commencing January 1, 2026, and each taxable year thereafter, any 356
distribution from an individual retirement account other than a Roth 357
individual retirement account. The subtraction under this clause shall 358
be made in accordance with the following schedule: 359
T34 Federal Adjusted Gross Income Deduction
T35 Less than $100,000 100.0%
T36 $100,000 but not over $104,999 85.0%
T37 $105,000 but not over $109,999 70.0%
T38 $110,000 but not over $114,999 55.0%
T39 $115,000 but not over $119,999 40.0%
T40 $120,000 but not over $124,999 25.0%
T41 $125,000 but not over $129,999 10.0%
T42 $130,000 but not over $139,999 5.0%
T43 $140,000 but not over $149,999 2.5%
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T44 $150,000 and over 0.0%

(xxx) To the extent properly includable in gross income for federal 360
income tax purposes, for the taxable year commencing January 1, 2022, 361
the amount or amounts paid or otherwise credited to any eligible 362
resident of this state under (I) the 2020 Earned Income Tax Credit 363
enhancement program from funding allocated to the state through the 364
Coronavirus Relief Fund established under the Coronavirus Aid, Relief, 365
and Economic Security Act, P.L. 116 -136, and (II) the 2021 Earned 366
Income Tax Credit enhancement program from funding allocated to the 367
state pursuant to Section 9901 of Subtitle M of Title IX of the American 368
Rescue Plan Act of 2021, P.L. 117-2; 369
(xxxi) For the taxable year commencing January 1, 2023, and each 370
taxable year thereafter, for a taxpayer licensed under the provisions of 371
chapter 420f or 420h, the amount of ordinary and necessary expenses 372
that would be eligible to be claimed as a deduction for federal income 373
tax purposes under Section 162(a) of the Internal Revenue Code but that 374
are disallowed under Section 280E of the Internal Revenue Code 375
because marijuana is a controlled substance under the federal 376
Controlled Substance Act; 377
(xxxii) To the extent properly includable in gross income for federal 378
income tax purposes, f or the taxable year commencing on or after 379
January 1, 2025, and each taxable year thereafter, any common stock 380
received by the taxpayer during the taxable year under a share plan, as 381
defined in section 12-217ss; 382
(xxxiii) To the extent properly includable in gross income for federal 383
income tax purposes, the amount of any student loan reimbursement 384
payment received by a taxpayer pursuant to section 10a-19m; 385
(xxxiv) Contributions to an ABLE account established pursuant to 386
sections 3-39k to 3-39q, inclusive, not to exceed five thousand dollars for 387
each individual taxpayer or ten thousand dollars for taxpayers filing a 388
joint return; 389
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(xxxv) To the extent properly includable in gross income for federal 390
income tax purposes, the amount of any payment received pursuant to 391
subsection (c) of section 3-122a; 392
(xxxvi) For an account holder, as defined in section 12-724b, who files 393
a return under the federal income tax as an unmarried individual, a 394
married individual filing separately or a head of household, whose 395
federal adjusted gross income for the taxable year is less than one 396
hundred twenty-five thousand dollars or who files a return under the 397
federal income tax as married individuals filing jointly whose federal 398
adjusted gross income for the taxable year is less than two hundred fifty 399
thousand dollars: 400
(I) To the extent not deductible in determining federal adjusted gross 401
income, for the taxable year commencing January 1, 2027, an amount 402
equal to the contributions deposited during the taxable years 403
commencing January 1, 2026, and January 1, 2027, in a first -time 404
homebuyer savings account established pursuant to subsection (c) of 405
section 12-724b, less any amounts withdrawn during said taxable years 406
by the account holder from such account under subparagraph (D) of 407
subdivision (2) of subsection (f) of section 12-724b. The amount claimed 408
under this subclause shall not exceed two thousand five hundred 409
dollars for each such taxable year for an unmarried individual, a 410
married individual filing separately or a head of household and five 411
thousand dollars for each such taxable year for married individuals 412
filing jointly; 413
(II) To the extent not deductible in determining federal adjusted gross 414
income, for the taxable year commencing January 1, 2028, and each 415
taxable year thereafter, an amount equal to the contributions deposited 416
during the taxable year in a first -time homebuyer savings account 417
established pursuant to subsection (c) of section 12 -724b, less any 418
amounts withdrawn during the taxable year by the account holder from 419
such account pursuant to subparagraph (D) of subdivision (2) of 420
subsection (f) of section 12 -724b. The amount allowed to be claimed 421
under this subclause for the taxable year shall not exceed two thousand 422
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five hundred dollars for an unmarried individual, a married individual 423
filing separately or a head of household and five thousand dollars for 424
married individuals filing jointly; and 425
(III) To the extent properly includable in gross income for federal 426
income tax purposes, for the taxable year commencing January 1, 2027, 427
and each taxable year thereafter, an amount equal to the sum of all 428
interest accrued on a first-time homebuyer savings account, established 429
pursuant to subsection (c) of section 12 -724b, during the taxable year; 430
[and] 431
(xxxvii) To the extent properly includable in gross income for federal 432
income tax purposes, for the taxable year commencing January 1, 2027, 433
and each taxable year thereafter, for an account holder who is a qualified 434
beneficiary of a first -time homebuyer savings account, as those terms 435
are defined in section 12-724b, and who files a return under the federal 436
income tax as an unmarried individual, a married individual filing 437
separately or a head of household, whose federal adjusted gross income 438
for the taxable year is less than one hundred twenty -five thousand 439
dollars or who files a return under the federal income tax as married 440
individuals filing jointly whose federal adjusted gross income for the 441
taxable year is less than two hundred fifty thousand dollars, an amount 442
equal to any withdrawal from such account that is used to pay or 443
reimburse such qualified beneficiary for eligible costs, as defined in 444
section 12-724b, incurred by the qualified beneficiary; and 445
(xxxviii) To the extent properly excludable in gross income for federal 446
income tax purposes, the amount of any payment received pursuant to 447
subsection (c) of section 1 of this act. 448
Sec. 3. Subsection (a) of section 5 -259 of the 2026 supplement to the 449
general statutes is repealed and the following is substituted in lieu 450
thereof (Effective July 1, 2026): 451
(a) The Comptroller, with the approval of the Attorney General and 452
of the Insurance Commissioner, shall arrange and procure a group 453
hospitalization and medical and surgical insurance plan or plans for (1) 454
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state employees, (2) members of the General Assembly who elect 455
coverage under such plan or plans, (3) participants in an alternate 456
retirement program who meet the service requirements of section 5-162 457
or subsection (a) of section 5 -166, (4) anyone receiving benefits under 458
section 5-144 or from any state-sponsored retirement system, except the 459
teachers' retirement system and the municipal employees retirement 460
system, (5) judges of probate and Probate Court employees, (6) the 461
surviving spouse, and any dependent children of a state police officer, a 462
member of an organized local police department, a firefighter or a 463
constable who performs criminal law enforcement duties who dies 464
before, on or after June 26, 2003, as the result of injuries received while 465
acting within the scope of such officer's or firefighter's or constable's 466
employment and not as the result of illness or natural causes, and whose 467
surviving spouse and dependent children are not otherwise eligible for 468
a group hospitalization and medical and surgical insurance plan. 469
Coverage for a dependent child pursuant to this subdivision shall 470
terminate no earlier than the end of the calendar year during whichever 471
of the following occurs first, the date on which the child: Becomes 472
covered under a group health plan through the dependent's own 473
employment; or attains the age of twenty -six, (7) employees of the 474
Capital Region Development Authority established by section 32 -601, 475
(8) the surviving spouse and dependent children of any employee of a 476
municipality who dies on or after October 1, 2000, as the result of 477
injuries received while acting within the scope of such employee's 478
employment and not as the result of illness or natural causes, and whose 479
surviving spouse and dependent children are not otherwise eligible for 480
a group hospitalization and medical and surgical insurance plan, [and] 481
(9) state marshals , and (10) the surviving spouse and dependent 482
children of any correction officer or investigator who is killed in the line 483
of duty on or after July 1, 2026, and whose surviving spouse and 484
dependent children are not otherwise eligible for a group 485
hospitalization and medical and surgical insurance plan. For purposes 486
of this subdivision, "correction officer", "investigator" and "killed in the 487
line of duty" have the same meanings as provided in section 1 of this act. 488
For purposes of subdivision (8) of this subsection, "employee" means 489
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any regular employee or elective officer receiving pay from a 490
municipality, "municipality" means any town, city, borough, school 491
district, taxing district, fire district, district department of health, 492
probate district, housing authority, regional workforce development 493
board established under section 31 -3k, flood commission or authority 494
established by special act or regional council of governments. For 495
purposes of subdivision (6) of this subsection, "firefighter" means any 496
person who is regularly employed and paid by any municipality for the 497
purpose of performing firefighting duties for a municipality on average 498
of not less than thirty-five hours per week. The minimum benefits to be 499
provided by such plan or plans shall be substantially equal in value to 500
the benefits that each such employee or member of the General 501
Assembly could secure in such plan or plans on an individual basis on 502
the preceding first day of July. The state shall pay for each such 503
employee and each member of the General Assembly covered by such 504
plan or plans the portion of the premium charged for such member's or 505
employee's individual coverage and seventy per cent of the additional 506
cost of the form of coverage and such amount shall be credited to the 507
total premiums owed by such employee or member of the General 508
Assembly for the form of such member's or employee's coverage under 509
such plan or plans. On and after January 1, 1989, the state shall pay for 510
anyone receiving benefits from any such state -sponsored retirement 511
system one hundred per cent of the portion of the premium charged for 512
such member's or employee's individual coverage and one hundred per 513
cent of any additional cost for the form of coverage. The balance of any 514
premiums payable by an individual employee or by a member of the 515
General Assembly for the form of coverage shall be deducted from the 516
payroll by the State Comptroller. The total premiums payable shall be 517
remitted by the Comptroller to the insurance company or companies or 518
nonprofit organization or organizations providing the coverage. The 519
amount of the state's contribution per employee for a health 520
maintenance organization option shall be equal, in terms of dollars and 521
cents, to the largest amount of the contribution per employee paid for 522
any other option that is available to all eligible state employees included 523
in the health benefits plan, but shall not be required to exceed the 524
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amount of the health maintenance organization premium. 525
This act shall take effect as follows and shall amend the following
sections:

Section 1 July 1, 2026 New section
Sec. 2 July 1, 2026 12-701(a)(20)(B)
Sec. 3 July 1, 2026 5-259(a)

LAB Joint Favorable

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The following Fiscal Impact Statement and Bill Analysis are prepared for the benefit of the members of
the General Assembly, solely for purposes of information, summarization and explanation and do not
represent the intent of the General Assembly or either chamber thereof for any purpose. In general,
fiscal impacts are based upon a variety of informational sources, including the analyst’s professional
knowledge. Whenever applicable, agency data is consulted as part of the analysis, however final
products do not necessarily reflect an assessment from any specific department.

OFA Fiscal Note

State Impact:
Agency Affected Fund-Effect FY 27 $ FY 28 $
Department of Revenue Services GF - Potential
Revenue Loss
Minimal Minimal
State Comptroller - Fringe
Benefits
GF - Cost See Below See Below
Note: GF=General Fund
Municipal Impact: None
Explanation
The bill establishes a non-lapsing “Fallen Officer and Investigator
Fund” offering certain survivor benefits to family members or
beneficiaries of correction officers, or certain investigators killed in the
line of duty, which results in the costs described below.
Benefit payments, which total $100,000 for each qualifying
beneficiary, are exempt from the personal income tax under the bill.
Thus, each qualifying beneficiary would result in a General Fund
revenue loss of approximately $4,000. The one -time lump sum dea th
benefit will be paid out of the fund and does not result in a fiscal impact
to the state.
Group hospitalization and medical and surgical insurance plan
coverage for surviving family, results in a cost to the State Comptroller
– Fringe Benefits of less than $40,000 annually for the full cost of medical
premiums for qualifying beneficiaries to the extent they elect coverage.
The bill additionally requires the Comptroller to submit an annual
report of certain financial information regarding the fund, and adopt
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implementing regulations, neither of which result in a fiscal impact and
can be completed within existing resources.
The Out Years
The annualized ongoing fiscal impact identified above would
continue into the future subject to instances where covered officers or
investigators are killed in the line of duty.

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OLR Bill Analysis
SB 443

AN ACT CONCERNING THE PROVISION OF SURVIVOR'S
BENEFITS AND HEALTH INSURANCE COVERAGE TO FAMILY
MEMBERS OF CORRECTION OFFICERS, COURT SUPPORT
SERVICES DIVISION INVESTIGATORS, CRIMINAL JUSTICE
DIVISION INVESTIGATORS AND OFFICE OF THE CHIEF PUBLIC
DEFENDER INVESTIGATORS KILLED IN THE LINE OF DUTY.

SUMMARY
This bill establishes the “Fallen Officer and Investigator Fund” to,
within available appropriations, give a $100,000 lump sum death benefit
to a surviving family member or beneficiary of a Department of
Correction’s correction officer or certain investigators killed in the line
of duty or who sustained injuries that were the direct and proximate
cause of their death. The bill applies to investigators employed by the
Judicial Department’s Court Support Services Division, the Division of
Criminal Justice, or the Office of the Chief Public Defender. (The bill’s
provisions on the fund are substantially similar to those in existing law
for the “Fallen Hero Fund,” which applies to first responders killed in
the line of duty (CGS § 3-122a; see BACKGROUND).)
Under the bill, the payment is not taxable for state income tax
purposes and must not be reduced or offset due to other benefits that
may be awarded (such as workers’ compensation).
By law, surviving family members of a state employee who dies in
the line of duty are entitled to monthly payments for up to 10 years in
the amount of $50,000 or $100,000, depending on the circumstances (see
BACKGROUND).
The bill requires the comptroller, with the approval of the attorney
general and the insurance commissioner, to arrange and offer a group
hospitalization and medical and surgical insurance plan (or more than
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one plan) to the surviving spouse and dependent children of any
correction officer or investigator killed in the line of duty on or after July
1, 2026. (It is not clear how long a plan must be provided to an eligible
surviving spouse and dependent children.) The bill requires that the
surviving spouse and dependent children are not otherwise eligible for
a group hospitalization and medical and surgical insurance plan for
them to qualify for this plan . The law already requires the comptroller
to offer a plan to surviving family members while they are receiving
benefits related to the death of a state employee in the line of duty (CGS
§ 5-259(a)(4)) (see BACKGROUND).
EFFECTIVE DATE: July 1, 2026
FALLEN OFFICER AND INVESTIGATOR FUND
The bill establishes the “Fallen Officer and Investigator Fund,” which
contains any money required by law to be deposited into it. The
treasurer must hold the money separate and apart from other money,
funds, and accounts. Interest from fund investments must be credited to
the fund. The c omptroller may expend funds as payment to the
surviving family and balances carry forward.
Under the bill, “surviving family” means a surviving spouse,
surviving child (whether dependent or not), or surviving parent of a
correction officer or an investigator killed in the line of duty, or most
recently listed beneficiary on file with the officer ’s or investigator’s
employing state agency.
“Killed in the line of duty” means the death of a correction officer or
investigator while performing his or her duties, due to an incident, an
accident, or violence that caused their death or caused injuries that were
the direct or proximate cause of their death, including any death that is
determined to be occupationally related by a workers’ compensation
insurance carrier, an employer to whom a certificate of self -insurance
has been issued, or an administrative law judge for workers’
compensation purposes. It does not include the death of an officer or
investigator through the officer’s or investigator’s own wanton or
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willful act.
Payment
When the comptroller receives notice, in a way he prescribes, from a
surviving family member of a correction officer or investigator killed in
the line of duty, within available appropriations, he must pay a $100,000
lump sum death benefit from the fund to the surviving family. The bill
limits each surviving family to one lump sum death benefit and
payments are made in the order in which he receives notices until the
amount in the fund is depleted. The bill specifies that this payment is in
addition to any other benefits the officer’s or investigator’s surviving
family members are eligible for and the payments must not be reduced
or offset because of them (for example, workers’ compensation or other
survivor benefits).
Legislative Report
Starting by July 1, 2026, the bill requires the comptroller to annually
report to both the Judiciary and Labor and Public Employees
committees a list of all fund expenditures for the prior year, the fund’s
current balance, and information on additional amounts needed for the
fund.
Regulations and Policies and Procedures
The bill requires the comptroller to adopt implementing regulations.
This includes application procedures and criteria for awarding
payments among surviving family members, with priority given to
awards benefiting a dependent child or children (see below) and spouse.
The comptroller may implement policies and procedures needed to
implement the bill while in the process of adopting these regula tions if
he posts a notice of intent to adopt regulations on the eRegulations
system within 20 days after implementi ng them. These policies and
procedures are valid until regulations are adopted.
Under the bill, a “dependent child” is an officer’s or investigator’s
child, whether by blood or adoption, who is:
1. under age 22 and (a) was dependent on the officer’s or
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investigator’s earnings at the time of the death, (b) does not
provide more than half of his or her own support, and (c) is not
married or legally adopted by another person; or
2. any age and physically or mentally incapacitated and dependent
on the officer’s or investigator’s earnings at the time of the death.
BACKGROUND
Fallen Hero Fund
Under existing law , the Fallen Hero Fund , within available
appropriations, gives a lump sum death benefit totaling $100,000 to a
surviving family member or beneficiary of a first responder killed in the
line of duty or who sustained injuries that were the direct or proximate
cause of the first responder’s death. First responders are police officers,
firefighters, emergency medical technicians, and paramedics.
This benefit payment is exempt from the state income tax and must
not be reduced or offset due to other benefits that may be awarded (such
as workers’ compensation).
State Employees Who Die in the Line of Duty
By law, surviving family members of a state employee who dies in
the line of duty are entitled to equal monthly payments for up to 10
years in the total amount of:
1. $100,000 for a surviving spouse with a dependent child under age
18, plus $50 per month for each child under 18 (until the spouse
dies or remarries);
2. $50,000 for a surviving spouse without children under age 18
(until the spouse dies or remarries); and
3. $50,000 for a dependent parent or parents if there is no surviving
spouse or child under age 18 (until both parents die) (CGS § 5-
144).

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COMMITTEE ACTION
Labor and Public Employees Committee
Joint Favorable
Yea 13 Nay 0 (03/19/2026)