Connecticut HB 5097: AN ACT ELIMINATING THE QUALIFYING INCOME THRESHOLDS FOR THE PERSONAL INCOME TAX DEDUCTIONS FOR SOCIAL SECURITY BENEFITS, PENSION OR ANNUITY INCOME AND CERTAIN INDIVIDUAL RETIREMENT ACCOUNT DISTRIBUTIONS.

Status: REF. TO JOINT COMM. ON Finance, Revenue and Bonding (as of 2026-02-09)

State: Connecticut · Session: 2026 · Bill: HB 5097

Subjects: Annuities, Income tax deductions (State), Individual retirement accounts (IRAs), Pensions, Social Security

Sponsors: Mark W. Anderson

Bill Text

LCO No. 847 1 of 1

General Assembly Proposed Bill No. 5097
February Session, 2026 LCO No. 847

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
REP. ANDERSON, 62nd Dist.

AN ACT ELIMINATING THE QUALIFYING INCOME THRESHOLDS
FOR THE PERSONAL INCOME TAX DEDUCTIONS FOR SOCIAL
SECURITY BENEFITS, PENSION OR ANNUITY INCOME AND
CERTAIN INDIVIDUAL RETIREMENT ACCOUNT DISTRIBUTIONS.
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 eliminate 1
the qualifying income thresholds for the personal income tax deductions 2
for Social Security benefits, pension or annuity income and distributions 3
from individual retirement accounts. 4
Statement of Purpose:
To eliminate the qualifying income thresholds for the personal income
tax deductions for Social Security benefits, pension or annuity income
and distributions from individual retirement accounts.

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