Connecticut 2022 Regular Session

Connecticut House Bill HB05408 Compare Versions

Version 1 (Old)

Version 2 (New)

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4		-	HB.docx
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7		-	General Assembly Substitute Bill No. 5408
	4	+	LCO No. 2740 1 of 10
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	6	+	General Assembly Raised Bill No. 5408
8	7		February Session, 2022
	8	+	LCO No. 2740
	9	+
	10	+
	11	+	Referred to Committee on FINANCE, REVENUE AND
	12	+	BONDING
	13	+
	14	+
	15	+	Introduced by:
	16	+	(FIN)
	17	+
9	18
10	19
11	20
12	21		AN ACT CONCERNING THE QUALIFYING INCOME THRESHOLDS
13	22		FOR CERTAIN PERSONAL INCOME TAX DEDUCTIONS FOR
14	23		MARRIED INDIVIDUALS FILING JOINTLY.
15	24		Be it enacted by the Senate and House of Representatives in General
16	25		Assembly convened:
17	26
18	27		Section 1. Subparagraph (B) of subdivision (20) of subsection (a) of 1
19	28		section 12-701 of the 2022 supplement to the general statutes is repealed 2
20	29		and the following is substituted in lieu thereof (Effective July 1, 2022, and 3
21	30		applicable to taxable years commencing on or after January 1, 2022): 4
22	31		(B) There shall be subtracted therefrom: 5
23	32		(i) To the extent properly includable in gross income for federal 6
24	33		income tax purposes, any income with respect to which taxation by any 7
25	34		state is prohibited by federal law; 8
26	35		(ii) To the extent allowable under section 12-718, exempt dividends 9
27	36		paid by a regulated investment company; 10
28	37		(iii) To the extent properly includable in gross income for federal 11
29		-	income tax purposes, the amount of any refund or credit for 12
	38	+	income tax purposes, the amount of any refund or credit for 12 Raised Bill No. 5408
	39	+
	40	+
	41	+
	42	+	LCO No. 2740 2 of 10
	43	+
30	44		overpayment of income taxes imposed by this state, or any other state 13
31	45		of the United States or a political subdivision thereof, or the District of 14
32	46		Columbia; 15
33		-	(iv) To the extent properly includable in gross income for federal 16 Substitute Bill No. 5408
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	47	+	(iv) To the extent properly includable in gross income for federal 16
40	48		income tax purposes and not otherwise subtracted from federal 17
41	49		adjusted gross income pursuant to clause (x) of this subparagraph in 18
42	50		computing Connecticut adjusted gross income, any tier 1 railroad 19
43	51		retirement benefits; 20
44	52		(v) To the extent any additional allowance for depreciation under 21
45	53		Section 168(k) of the Internal Revenue Code for property placed in 22
46	54		service after September 27, 2017, was added to federal adjusted gross 23
47	55		income pursuant to subparagraph (A)(ix) of this subdivision in 24
48	56		computing Connecticut adjusted gross income, twenty-five per cent of 25
49	57		such additional allowance for depreciation in each of the four 26
50	58		succeeding taxable years; 27
51	59		(vi) To the extent properly includable in gross income for federal 28
52	60		income tax purposes, any interest income from obligations issued by or 29
53	61		on behalf of the state of Connecticut, any political subdivision thereof, 30
54	62		or public instrumentality, state or local authority, district or similar 31
55	63		public entity created under the laws of the state of Connecticut; 32
56	64		(vii) To the extent properly includable in determining the net gain or 33
57	65		loss from the sale or other disposition of capital assets for federal income 34
58	66		tax purposes, any gain from the sale or exchange of obligations issued 35
59	67		by or on behalf of the state of Connecticut, any political subdivision 36
60	68		thereof, or public instrumentality, state or local authority, district or 37
61	69		similar public entity created under the laws of the state of Connecticut, 38
62	70		in the income year such gain was recognized; 39
63	71		(viii) Any interest on indebtedness incurred or continued to purchase 40
64	72		or carry obligations or securities the interest on which is subject to tax 41
65	73		under this chapter but exempt from federal income tax, to the extent that 42
66	74		such interest on indebtedness is not deductible in determining federal 43
67		-	adjusted gross income and is attributable to a trade or business carried 44
	75	+	adjusted gross income and is attributable to a trade or business carried 44 Raised Bill No. 5408
	76	+
	77	+
	78	+
	79	+	LCO No. 2740 3 of 10
	80	+
68	81		on by such individual; 45
69	82		(ix) Ordinary and necessary expenses paid or incurred during the 46
70		-	taxable year for the production or collection of income which is subject 47 Substitute Bill No. 5408
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76		-
	83	+	taxable year for the production or collection of income which is subject 47
77	84		to taxation under this chapter but exempt from federal income tax, or 48
78	85		the management, conservation or maintenance of property held for the 49
79	86		production of such income, and the amortizable bond premium for the 50
80	87		taxable year on any bond the interest on which is subject to tax under 51
81	88		this chapter but exempt from federal income tax, to the extent that such 52
82	89		expenses and premiums are not deductible in determining federal 53
83	90		adjusted gross income and are attributable to a trade or business carried 54
84	91		on by such individual; 55
85	92		(x) (I) For taxable years commencing prior to January 1, 2019, for a 56
86	93		person who files a return under the federal income tax as an unmarried 57
87	94		individual whose federal adjusted gross income for such taxable year is 58
88	95		less than fifty thousand dollars, or as a married individual filing 59
89	96		separately whose federal adjusted gross income for such taxable year is 60
90	97		less than fifty thousand dollars, or for a husband and wife who file a 61
91	98		return under the federal income tax as married individuals filing jointly 62
92	99		whose federal adjusted gross income for such taxable year is less than 63
93	100		sixty thousand dollars or a person who files a return under the federal 64
94	101		income tax as a head of household whose federal adjusted gross income 65
95	102		for such taxable year is less than sixty thousand dollars, an amount 66
96	103		equal to the Social Security benefits includable for federal income tax 67
97	104		purposes; 68
98	105		(II) For taxable years commencing prior to January 1, 2019, for a 69
99	106		person who files a return under the federal income tax as an unmarried 70
100	107		individual whose federal adjusted gross income for such taxable year is 71
101	108		fifty thousand dollars or more, or as a married individual filing 72
102	109		separately whose federal adjusted gross income for such taxable year is 73
103	110		fifty thousand dollars or more, or for a husband and wife who file a 74
104	111		return under the federal income tax as married individuals filing jointly 75
105	112		whose federal adjusted gross income from such taxable year is sixty 76
106		-	thousand dollars or more or for a person who files a return under the 77
	113	+	thousand dollars or more or for a person who files a return under the 77 Raised Bill No. 5408
	114	+
	115	+
	116	+
	117	+	LCO No. 2740 4 of 10
	118	+
107	119		federal income tax as a head of household whose federal adjusted gross 78
108	120		income for such taxable year is sixty thousand dollars or more, an 79
109		-	amount equal to the difference between the amount of Social Security 80 Substitute Bill No. 5408
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	121	+	amount equal to the difference between the amount of Social Security 80
116	122		benefits includable for federal income tax purposes and the lesser of 81
117	123		twenty-five per cent of the Social Security benefits received during the 82
118	124		taxable year, or twenty-five per cent of the excess described in Section 83
119	125		86(b)(1) of the Internal Revenue Code; 84
120		-	(III) For the taxable [year~~] years~~ commencing January 1, 2019, [and 85
121		-	~~each~~ taxable year thereafter] but prior to January 1, 2022, for a person 86
122		-	~~who~~ files a return under the federal income tax as an unmarried 87
123		-	~~individual~~ whose federal adjusted gross income for such taxable year is 88
124		-	~~less than~~ seventy-five thousand dollars, or as a married individual filing 89
	126	+	(III) For the taxable year commencing January 1, 2019, [and each 85
	127	+	taxable year thereafter] but prior to January 1, 2022, for a person who 86
	128	+	files a return under the federal income tax as an unmarried individual 87
	129	+	whose federal adjusted gross income for such taxable year is less than 88
	130	+	seventy-five thousand dollars, or as a married individual filing 89
125	131		separately whose federal adjusted gross income for such taxable year is 90
126	132		less than seventy-five thousand dollars, or for a husband and wife who 91
127	133		file a return under the federal income tax as married individuals filing 92
128	134		jointly whose federal adjusted gross income for such taxable year is less 93
129	135		than one hundred thousand dollars or a person who files a return under 94
130	136		the federal income tax as a head of household whose federal adjusted 95
131	137		gross income for such taxable year is less than one hundred thousand 96
132	138		dollars, an amount equal to the Social Security benefits includable for 97
133	139		federal income tax purposes; [and] 98
134		-	(IV) For the taxable [year~~] years~~ commencing January 1, 2019, [and 99
135		-	~~each~~ taxable year thereafter] but prior to January 1, 2022, for a person 100
136		-	~~who~~ files a return under the federal income tax as an unmarried 101
137		-	~~individual~~ whose federal adjusted gross income for such taxable year is 102
138		-	~~seventy-~~five thousand dollars or more, or as a married individual filing 103
	140	+	(IV) For the taxable year commencing January 1, 2019, [and each 99
	141	+	taxable year thereafter] but prior to January 1, 2022, for a person who 100
	142	+	files a return under the federal income tax as an unmarried individual 101
	143	+	whose federal adjusted gross income for such taxable year is seventy-102
	144	+	five thousand dollars or more, or as a married individual filing 103
139	145		separately whose federal adjusted gross income for such taxable year is 104
140	146		seventy-five thousand dollars or more, or for a husband and wife who 105
141	147		file a return under the federal income tax as married individuals filing 106
142	148		jointly whose federal adjusted gross income from such taxable year is 107
143	149		one hundred thousand dollars or more or for a person who files a return 108
144	150		under the federal income tax as a head of household whose federal 109
145	151		adjusted gross income for such taxable year is one hundred thousand 110
146		-	dollars or more, an amount equal to the difference between the amount 111
147		-	of Social Security benefits includable for federal income tax purposes 112
148		-	and the lesser of twenty-five per cent of the Social Security benefits 113 Substitute Bill No. 5408
	152	+	dollars or more, an amount equal to the difference between the amount 111 Raised Bill No. 5408
149	153
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	157	+
	158	+	of Social Security benefits includable for federal income tax purposes 112
	159	+	and the lesser of twenty-five per cent of the Social Security benefits 113
155	160		received during the taxable year, or twenty-five per cent of the excess 114
156	161		described in Section 86(b)(1) of the Internal Revenue Code; 115
157	162		(V) For the taxable year commencing January 1, 2022, and each 116
158	163		taxable year thereafter, for a person who files a return under the federal 117
159	164		income tax as an unmarried individual whose federal adjusted gross 118
160	165		income for such taxable year is less than seventy-five thousand dollars, 119
161	166		or as a married individual filing separately whose federal adjusted gross 120
162	167		income for such taxable year is less than seventy-five thousand dollars, 121
163	168		or for a husband and wife who file a return under the federal income tax 122
164	169		as married individuals filing jointly whose federal adjusted gross 123
165	170		income for such taxable year is less than one hundred fifty thousand 124
166	171		dollars or a person who files a return under the federal income tax as a 125
167	172		head of household whose federal adjusted gross income for such taxable 126
168	173		year is less than one hundred thousand dollars, an amount equal to the 127
169	174		Social Security benefits includable for federal income tax purposes; and 128
170	175		(VI) For the taxable year commencing January 1, 2022, and each 129
171	176		taxable year thereafter, for a person who files a return under the federal 130
172	177		income tax as an unmarried individual whose federal adjusted gross 131
173	178		income for such taxable year is seventy-five thousand dollars or more, 132
174	179		or as a married individual filing separately whose federal adjusted gross 133
175	180		income for such taxable year is seventy-five thousand dollars or more, 134
176	181		or for a husband and wife who file a return under the federal income tax 135
177	182		as married individuals filing jointly whose federal adjusted gross 136
178	183		income from such taxable year is one hundred fifty thousand dollars or 137
179	184		more or for a person who files a return under the federal income tax as 138
180	185		a head of household whose federal adjusted gross income for such 139
181	186		taxable year is one hundred thousand dollars or more, an amount equal 140
182	187		to the difference between the amount of Social Security benefits 141
183	188		includable for federal income tax purposes and the lesser of twenty-five 142
184	189		per cent of the Social Security benefits received during the taxable year, 143
185	190		or twenty-five per cent of the excess described in Section 86(b)(1) of the 144
186		-	Internal Revenue Code; 145
187		-	(xi) To the extent properly includable in gross income for federal 146 Substitute Bill No. 5408
	191	+	Internal Revenue Code; 145 Raised Bill No. 5408
188	192
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	197	+	(xi) To the extent properly includable in gross income for federal 146
194	198		income tax purposes, any amount rebated to a taxpayer pursuant to 147
195	199		section 12-746; 148
196	200		(xii) To the extent properly includable in the gross income for federal 149
197	201		income tax purposes of a designated beneficiary, any distribution to 150
198	202		such beneficiary from any qualified state tuition program, as defined in 151
199	203		Section 529(b) of the Internal Revenue Code, established and 152
200	204		maintained by this state or any official, agency or instrumentality of the 153
201	205		state; 154
202	206		(xiii) To the extent allowable under section 12-701a, contributions to 155
203	207		accounts established pursuant to any qualified state tuition program, as 156
204	208		defined in Section 529(b) of the Internal Revenue Code, established and 157
205	209		maintained by this state or any official, agency or instrumentality of the 158
206	210		state; 159
207	211		(xiv) To the extent properly includable in gross income for federal 160
208	212		income tax purposes, the amount of any Holocaust victims' settlement 161
209	213		payment received in the taxable year by a Holocaust victim; 162
210	214		(xv) To the extent properly includable in gross income for federal 163
211	215		income tax purposes of an account holder, as defined in section 31-164
212	216		51ww, interest earned on funds deposited in the individual 165
213	217		development account, as defined in section 31-51ww, of such account 166
214	218		holder; 167
215	219		(xvi) To the extent properly includable in the gross income for federal 168
216	220		income tax purposes of a designated beneficiary, as defined in section 169
217	221		3-123aa, interest, dividends or capital gains earned on contributions to 170
218	222		accounts established for the designated beneficiary pursuant to the 171
219	223		Connecticut Homecare Option Program for the Elderly established by 172
220	224		sections 3-123aa to 3-123ff, inclusive; 173
221	225		(xvii) To the extent properly includable in gross income for federal 174
222	226		income tax purposes, any income received from the United States 175
223		-	government as retirement pay for a retired member of (I) the Armed 176
224		-	Forces of the United States, as defined in Section 101 of Title 10 of the 177 Substitute Bill No. 5408
	227	+	government as retirement pay for a retired member of (I) the Armed 176 Raised Bill No. 5408
225	228
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	232	+
	233	+	Forces of the United States, as defined in Section 101 of Title 10 of the 177
231	234		United States Code, or (II) the National Guard, as defined in Section 101 178
232	235		of Title 10 of the United States Code; 179
233	236		(xviii) To the extent properly includable in gross income for federal 180
234	237		income tax purposes for the taxable year, any income from the discharge 181
235	238		of indebtedness in connection with any reacquisition, after December 182
236	239		31, 2008, and before January 1, 2011, of an applicable debt instrument or 183
237	240		instruments, as those terms are defined in Section 108 of the Internal 184
238	241		Revenue Code, as amended by Section 1231 of the American Recovery 185
239	242		and Reinvestment Act of 2009, to the extent any such income was added 186
240	243		to federal adjusted gross income pursuant to subparagraph (A)(xi) of 187
241	244		this subdivision in computing Connecticut adjusted gross income for a 188
242	245		preceding taxable year; 189
243	246		(xix) To the extent not deductible in determining federal adjusted 190
244	247		gross income, the amount of any contribution to a manufacturing 191
245	248		reinvestment account established pursuant to section 32-9zz in the 192
246	249		taxable year that such contribution is made; 193
247	250		(xx) To the extent properly includable in gross income for federal 194
248	251		income tax purposes, (I) for the taxable year commencing January 1, 195
249	252		2015, ten per cent of the income received from the state teachers' 196
250	253		retirement system, (II) for the taxable years commencing January 1, 197
251	254		2016, to January 1, 2020, inclusive, twenty-five per cent of the income 198
252	255		received from the state teachers' retirement system, and (III) for the 199
253	256		taxable year commencing January 1, 2021, and each taxable year 200
254	257		thereafter, fifty per cent of the income received from the state teachers' 201
255	258		retirement system or, for a taxpayer whose federal adjusted gross 202
256	259		income does not exceed the applicable threshold under clause (xxi) of 203
257	260		this subparagraph, the percentage pursuant to said clause of the income 204
258	261		received from the state teachers' retirement system, whichever 205
259	262		deduction is greater; 206
260	263		(xxi) To the extent properly includable in gross income for federal 207
261		-	income tax purposes, except for retirement benefits under clause (iv) of 208
262		-	this subparagraph and retirement pay under clause (xvii) of this 209 Substitute Bill No. 5408
	264	+	income tax purposes, except for retirement benefits under clause (iv) of 208 Raised Bill No. 5408
263	265
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	269	+
	270	+	this subparagraph and retirement pay under clause (xvii) of this 209
269	271		subparagraph, for a person who files a return under the federal income 210
270	272		tax as an unmarried individual whose federal adjusted gross income for 211
271	273		such taxable year is less than seventy-five thousand dollars, or as a 212
272	274		married individual filing separately whose federal adjusted gross 213
273	275		income for such taxable year is less than seventy-five thousand dollars, 214
274	276		or as a head of household whose federal adjusted gross income for such 215
275	277		taxable year is less than seventy-five thousand dollars, or for a husband 216
276	278		and wife who file a return under the federal income tax as married 217
277	279		individuals filing jointly whose federal adjusted gross income for [such] 218
278	280		taxable [year] years commencing prior to January 1, 2022, is less than 219
279	281		one hundred thousand dollars and for taxable years commencing on or 220
280	282		after January 1, 2022, is less than one hundred fifty thousand dollars, (I) 221
281	283		for the taxable year commencing January 1, 2019, fourteen per cent of 222
282	284		any pension or annuity income, (II) for the taxable year commencing 223
283	285		January 1, 2020, twenty-eight per cent of any pension or annuity income, 224
284	286		(III) for the taxable year commencing January 1, 2021, forty-two per cent 225
285	287		of any pension or annuity income, (IV) for the taxable year commencing 226
286	288		January 1, 2022, fifty-six per cent of any pension or annuity income, (V) 227
287	289		for the taxable year commencing January 1, 2023, seventy per cent of any 228
288	290		pension or annuity income, (VI) for the taxable year commencing 229
289	291		January 1, 2024, eighty-four per cent of any pension or annuity income, 230
290	292		and (VII) for the taxable year commencing January 1, 2025, and each 231
291	293		taxable year thereafter, any pension or annuity income; 232
292	294		(xxii) The amount of lost wages and medical, travel and housing 233
293	295		expenses, not to exceed ten thousand dollars in the aggregate, incurred 234
294	296		by a taxpayer during the taxable year in connection with the donation 235
295	297		to another person of an organ for organ transplantation occurring on or 236
296	298		after January 1, 2017; 237
297	299		(xxiii) To the extent properly includable in gross income for federal 238
298	300		income tax purposes, the amount of any financial assistance received 239
299	301		from the Crumbling Foundations Assistance Fund or paid to or on 240
300	302		behalf of the owner of a residential building pursuant to sections 8-442 241
301		-	and 8-443; 242 ~~Substitute~~ Bill No. 5408
	303	+	and 8-443; 242 Raised Bill No. 5408
302	304
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308	309		(xxiv) To the extent properly includable in gross income for federal 243
309	310		income tax purposes, the amount calculated pursuant to subsection (b) 244
310	311		of section 12-704g for income received by a general partner of a venture 245
311	312		capital fund, as defined in 17 CFR 275.203(l)-1, as amended from time to 246
312	313		time; 247
313	314		(xxv) To the extent any portion of a deduction under Section 179 of 248
314	315		the Internal Revenue Code was added to federal adjusted gross income 249
315	316		pursuant to subparagraph (A)(xiv) of this subdivision in computing 250
316	317		Connecticut adjusted gross income, twenty-five per cent of such 251
317	318		disallowed portion of the deduction in each of the four succeeding 252
318	319		taxable years; and 253
319	320		(xxvi) To the extent properly includable in gross income for federal 254
320	321		income tax purposes, for a person who files a return under the federal 255
321	322		income tax as an unmarried individual whose federal adjusted gross 256
322	323		income for such taxable year is less than seventy-five thousand dollars, 257
323	324		or as a married individual filing separately whose federal adjusted gross 258
324	325		income for such taxable year is less than seventy-five thousand dollars, 259
325	326		or as a head of household whose federal adjusted gross income for such 260
326	327		taxable year is less than seventy-five thousand dollars, or for a husband 261
327	328		and wife who file a return under the federal income tax as married 262
328	329		individuals filing jointly whose federal adjusted gross income for such 263
329	330		taxable year is less than one hundred fifty thousand dollars, (I) for the 264
330	331		taxable year commencing January 1, 2023, twenty-five per cent of any 265
331	332		distribution from an individual retirement account other than a Roth 266
332	333		individual retirement account, (II) for the taxable year commencing 267
333	334		January 1, 2024, fifty per cent of any distribution from an individual 268
334	335		retirement account other than a Roth individual retirement account, (III) 269
335	336		for the taxable year commencing January 1, 2025, seventy-five per cent 270
336	337		of any distribution from an individual retirement account other than a 271
337	338		Roth individual retirement account, and (IV) for the taxable year 272
338	339		commencing January 1, 2026, and each taxable year thereafter, any 273
339	340		distribution from an individual retirement account other than a Roth 274
340		-	individual retirement account. 275 ~~Substitute~~ Bill No. 5408
	341	+	individual retirement account. 275 Raised Bill No. 5408
341	342
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346	346
347	347		This act shall take effect as follows and shall amend the following
348	348		sections:
349	349
350	350		Section 1 July 1, 2022, and
351	351		applicable to taxable years
352	352		commencing on or after
353	353		January 1, 2022
354	354		12-701(a)(20)(B)
355	355
356		-	Statement of Legislative Commissioners:
357		-	In Subpara. (B)(x)(III) and (IV), "year" was changed to "[year] years" for
358		-	accuracy.
359		-
360		-	FIN Joint Favorable Subst. -LCO
	356	+	Statement of Purpose:
	357	+	To increase the qualifying income thresholds, for married individuals
	358	+	filing jointly, for the personal income tax deductions for Social Security
	359	+	benefits, pension and annuity income and individual retirement account
	360	+	distributions.
	361	+	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
	362	+	that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
	363	+	underlined.]
361	364