Connecticut Senate Bill SB00114

Connecticut 2026 Regular Session

• Introduced: 2/10/26
• Refer: 2/10/26

Caption

AN ACT ELIMINATING THE QUALIFYING INCOME THRESHOLDS FOR THE PERSONAL INCOME TAX DEDUCTIONS FOR SOCIAL SECURITY BENEFITS.

Summary

SB 114 would amend section 12-701 of the general statutes to remove the income-based eligibility limits for Connecticut’s personal income tax deduction for Social Security benefits. Under current law, only taxpayers who meet certain qualifying income thresholds may claim the deduction; this bill would eliminate those thresholds so that the deduction would no longer be restricted by income level. In practical terms, the bill would broaden access to the state income tax deduction for Social Security benefits and could allow more retirees and other Social Security recipients to reduce their Connecticut income tax liability. The measure is framed as a tax relief proposal focused on Social Security income, and it would change how the deduction is applied across taxpayers by making eligibility more uniform rather than means-tested.

Impact

The bill would directly amend Connecticut General Statutes section 12-701, which governs the personal income tax treatment of Social Security benefits. By eliminating the qualifying income thresholds, it would expand the pool of taxpayers eligible for the deduction and potentially reduce state income tax revenues associated with Social Security income. The primary affected parties would be Social Security recipients, especially middle- and higher-income retirees who may not currently qualify under existing thresholds.

Sentiment

The available record shows the bill was introduced and referred to the Finance, Revenue and Bonding Committee, with no recorded committee vote and no transcripted debate in the materials provided. As a result, there is no documented public hearing sentiment or formal opposition/support reflected in the supplied context. The bill’s purpose suggests a generally pro-tax-relief posture for retirees, but the record here does not show how committee members or stakeholders reacted.

Contention

The main policy issue is whether Connecticut should continue limiting the Social Security deduction by income or extend it to all recipients regardless of income. Supporters would likely argue that removing the thresholds simplifies the tax code and provides broader relief to retirees, while opponents may raise concerns about lost revenue and whether the deduction should remain targeted to lower- and middle-income taxpayers. Because no hearing testimony or vote tally is provided, specific named opponents or supporters cannot be identified from the record.