LCO No. 1844 1 of 1
General Assembly Proposed Bill No. 5864
January Session, 2021
LCO No. 1844
Referred to Committee on FINANCE, REVENUE AND
BONDING
Introduced by:
REP. DIMASSA, 116th Dist.
AN ACT CONCERNING A PERSONAL INCOME TAX DEDUCTION FOR
UNEMPLOYMENT COMPENSATION BENEFITS RECEIVED DUE TO
THE COVID-19 PANDEMIC.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
That individuals who (1) were unemployed or whose employment 1
hours were reduced, due to the COVID-19 pandemic, and (2) received 2
unemployment compensation benefits be allowed a personal income tax 3
deduction for the taxable year commencing January 1, 2020, of the 4
amount of such benefits received. 5
Statement of Purpose:
To allow individuals who were unemployed or whose employment
hours were reduced, due to the COVID-19 pandemic, and received
unemployment compensation benefits be allowed a personal income tax
deduction for the taxable year commencing January 1, 2020, of the
amount of such benefits received.