Connecticut HB 5444: AN ACT INCREASING MEDICAID REIMBURSEMENT RATES FOR METHADONE MAINTENANCE TREATMENT.

Bill Text

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General Assembly Substitute Bill No. 5444
February Session, 2026

AN ACT CONCERNING THE INDEXING OF CERTAIN PERSONAL
INCOME TAX THRESHOLDS AND EXEMPTION AMOUNTS.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

Section 1. Subsection (a) of section 12-700 of the general statutes is 1
repealed and the following is substituted in lieu thereof (Effective October 2
1, 2026): 3
(a) There is hereby imposed on the Connecticut taxable income of 4
each resident of this state a tax: 5
(1) At the rate of four and one-half per cent of such Connecticut 6
taxable income for taxable years commencing on or after January 1, 7
1992, and prior to January 1, 1996. 8
(2) For taxable years commencing on or after January 1, 1996, but 9
prior to January 1, 1997, in accordance with the following schedule: 10
(A) For any person who files a return under the federal income tax 11
for such taxable year as an unmarried individual or as a married 12
individual filing separately: 13
T1 Connecticut Taxable Income Rate of Tax
T2 Not over $2,250 3.0%

Substitute Bill No. 5444

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T3 Over $2,250 $67.50, plus 4.5% of the
T4 excess over $2,250

(B) For any person who files a return under the federal income tax for 14
such taxable year as a head of household, as defined in Section 2(b) of 15
the Internal Revenue Code: 16
T5 Connecticut Taxable Income Rate of Tax
T6 Not over $3,500 3.0%
T7 Over $3,500 $105.00, plus 4.5% of the
T8 excess over $3,500

(C) For any husband and wife who file a return under the federal 17
income tax for such taxable year as married individuals filing jointly or 18
a person who files a return under the federal income tax as a surviving 19
spouse, as defined in Section 2(a) of the Internal Revenue Code: 20
T9 Connecticut Taxable Income Rate of Tax
T10 Not over $4,500 3.0%
T11 Over $4,500 $135.00, plus 4.5% of the
T12 excess over $4,500

(D) For trusts or estates, the rate of tax shall be 4.5% of their 21
Connecticut taxable income. 22
(3) For taxable years commencing on or after January 1, 1997, but 23
prior to January 1, 1998, in accordance with the following schedule: 24
(A) For any person who files a return under the federal income tax 25
for such taxable year as an unmarried individual or as a married 26
individual filing separately: 27
T13 Connecticut Taxable Income Rate of Tax
T14 Not over $6,250 3.0%
T15 Over $6,250 $187.50, plus 4.5% of the
T16 excess over $6,250

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(B) For any person who files a return under the federal income tax for 28
such taxable year as a head of household, as defined in Section 2(b) of 29
the Internal Revenue Code: 30
T17 Connecticut Taxable Income Rate of Tax
T18 Not over $10,000 3.0%
T19 Over $10,000 $300.00, plus 4.5% of the
T20 excess over $10,000

(C) For any husband and wife who file a return under the federal 31
income tax for such taxable year as married individuals filing jointly or 32
any person who files a return under the federal income tax for such 33
taxable year as a surviving spouse, as defined in Section 2(a) of the 34
Internal Revenue Code: 35
T21 Connecticut Taxable Income Rate of Tax
T22 Not over $12,500 3.0%
T23 Over $12,500 $375.00, plus 4.5% of the
T24 excess over $12,500

(D) For trusts or estates, the rate of tax shall be 4.5% of their 36
Connecticut taxable income. 37
(4) For taxable years commencing on or after January 1, 1998, but 38
prior to January 1, 1999, in accordance with the following schedule: 39
(A) For any person who files a return under the federal income tax 40
for such taxable year as an unmarried individual or as a married 41
individual filing separately: 42
T25 Connecticut Taxable Income Rate of Tax
T26 Not over $7,500 3.0%
T27 Over $7,500 $225.00, plus 4.5% of the
T28 excess over $7,500

Substitute Bill No. 5444

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(B) For any person who files a return under the federal income tax for 43
such taxable year as a head of household, as defined in Section 2(b) of 44
the Internal Revenue Code: 45
T29 Connecticut Taxable Income Rate of Tax
T30 Not over $12,000 3.0%
T31 Over $12,000 $360.00, plus 4.5% of the
T32 excess over $12,000

(C) For any husband and wife who file a return under the federal 46
income tax for such taxable year as married individuals filing jointly or 47
any person who files a return under the federal income tax for such 48
taxable year as a surviving spouse, as defined in Section 2(a) of the 49
Internal Revenue Code: 50
T33 Connecticut Taxable Income Rate of Tax
T34 Not over $15,000 3.0%
T35 Over $15,000 $450.00, plus 4.5% of the
T36 excess over $15,000

(D) For trusts or estates, the rate of tax shall be 4.5% of their 51
Connecticut taxable income. 52
(5) For taxable years commencing on or after January 1, 1999, but 53
prior to January 1, 2003, in accordance with the following schedule: 54
(A) For any person who files a return under the federal income tax 55
for such taxable year as an unmarried individual or as a married 56