Connecticut SB 66: AN ACT CONCERNING THE NONEMERGENCY TRANSPORTATION OF PERSONS WHO ARE ELDERLY AND PERSONS WITH DISABILITIES CONFINED TO A STRETCHER.

Bill Text

LCO No. 128 1 of 1

General Assembly Proposed Bill No. 66
February Session, 2026 LCO No. 128

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
SEN. GORDON, 35th Dist.

AN ACT ESTABLISHING A TEMPORARY PERSONAL INCOME TAX
DEDUCTION FOR TIPS OR GRATUITIES.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That title 12 of the general statutes be amended to (1) establish a 1
personal income tax deduction of up to twenty-five thousand dollars for 2
the amount of tips or gratuities declared by a taxpayer for the taxable 3
years commencing on or after January 1, 2026, and prior to January 1, 4
2029, and (2) provide for income threshold phase-outs of the deduction 5
for adjusted gross income over one hundred fifty thousand dollars for 6
single filers and three hundred thousand dollars for married individuals 7
filing jointly. 8
Statement of Purpose:
To establish a temporary personal income tax deduction of up to
twenty-five thousand dollars for the amount of tips or gratuities
declared by certain taxpayers for the taxable years commencing on or
after January 1, 2026, and prior to January 1, 2029.