Connecticut SB 99: AN ACT ESTABLISHING A REFUNDABLE CREDIT AGAINST THE PERSONAL INCOME TAX FOR THE AMOUNT OF MOTOR VEHICLE PROPERTY TAX PAID.

Bill Text

LCO No. 361 1 of 2

General Assembly Proposed Bill No. 99
February Session, 2026 LCO No. 361

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
SEN. HARDING, 30th Dist.
SEN. MARTIN, 31st Dist.
SEN. SAMPSON, 16th Dist.
SEN. CICARELLA, 34th Dist.
SEN. SOMERS, 18th Dist.
SEN. HWANG, 28th Dist.
SEN. BERTHEL, 32nd Dist.
SEN. FAZIO, 36th Dist.
SEN. GORDON, 35th Dist.
SEN. KISSEL, 7th Dist.
SEN. PERILLO J., 21st Dist.

AN ACT ESTABLISHING A REFUNDABLE CREDIT AGAINST THE
PERSONAL INCOME TAX FOR THE AMOUNT OF MOTOR VEHICLE
PROPERTY TAX PAID.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That chapter 229 of the general statutes be amended to (1) establish a 1
refundable credit against the personal income tax for the amount of 2
motor vehicle property tax paid for a taxable year by taxpayers with 3
adjusted gross income of less than one hundred thousand dollars for 4
single filers and less than two hundred thousand dollars for married 5
individuals filing jointly, and (2) limit the credit under section 12-704c 6
of the general statutes to property tax paid on primary residences. 7
Statement of Purpose:
To (1) establish a refundable credit against the personal income tax for
the amount of motor vehicle property tax paid for a taxable year by

Proposed Bill No. 99

LCO No. 361 2 of 2

taxpayers with adjusted gross income of less than one hundred
thousand dollars for single filers and less than two hundred thousand
dollars for married individuals filing jointly, and (2) limit the credit
under section 12-704c of the general statutes to property tax paid on
primary residences.