An Act Establishing A Personal Income Tax Deduction For Military Funeral Honor Guard Detail Compensation.
Summary
HB 5149 would amend Connecticut’s personal income tax law to create a deduction for compensation received by a taxpayer for attending a funeral as a member of a military honor guard detail under section 27-76 of the general statutes. In practical terms, the bill would exclude this specific type of pay from taxable income for individuals who perform honor guard funeral duties.
The bill is narrowly targeted and does not create a new benefit program or change eligibility for honor guard service itself; instead, it adjusts the tax treatment of compensation already paid for that service. By amending section 12-701 of the general statutes, it would add a new deduction within the state income tax framework for a small, defined group of taxpayers connected to military funeral honors.
Impact
If enacted, the bill would reduce Connecticut taxable income for honor guard detail compensation, lowering state income tax liability for affected taxpayers and modestly reducing state revenue. It would amend section 12-701 of the general statutes, which governs Connecticut personal income tax deductions and income calculations, and would apply only to compensation earned for attending funerals as a military honor guard under section 27-76. The practical effect would be limited to service members or other eligible taxpayers who receive such compensation.
Sentiment
The available record shows no committee transcript or vote history, so there is no documented debate or recorded opposition in the materials provided. Based on the bill’s subject matter, the proposal appears supportive of military service and funeral honors, suggesting a generally favorable policy intent toward recognizing honor guard duties through tax relief. However, because no votes or discussion are available, the level of legislative support or concern cannot be determined from the record.
Contention
No specific points of contention are documented in the provided materials. Potential areas of concern, if raised in future debate, could include the narrowness of the deduction, the revenue impact on the state, and whether compensation for honor guard duties should receive preferential tax treatment compared with other forms of service-related pay. The bill’s sponsor is Representative DeCaprio, and the proposal is referred to the Finance, Revenue and Bonding Committee, where any fiscal or tax-policy objections would likely arise.