Connecticut 2022 Regular Session

Connecticut House Bill HB05490

Introduced
3/18/22  
Introduced
3/18/22  
Refer
3/18/22  

Caption

An Act Establishing A Personal Income Tax Deduction For Rent Paid On A Primary Residence In The State.

Impact

The enactment of HB05490 would directly affect state tax laws related to personal income taxes. By allowing a rent deduction, the bill may increase disposable income for eligible renters, making residing in the state more financially feasible. Additionally, this could potentially enhance compliance with housing regulations as more individuals may choose to rent given the favorable tax treatment. However, this measure also presents implications for state revenue, as it may decrease overall tax intake depending on the number of individuals eligible for this deduction.

Summary

HB05490 is a legislative proposal aimed at establishing a personal income tax deduction for individuals who pay rent for their primary residence within the state. Specifically, the bill proposes allowing renters to deduct an amount equal to fifty percent of the rent paid, capped at a maximum of five thousand dollars per year. This measure is intended to alleviate some financial burdens on residents who rely on rental housing, particularly in the context of rising living costs and housing affordability concerns.

Contention

Discussion around the bill is likely to highlight various points of contention, particularly regarding its potential impact on state revenue and budgetary allocations. Proponents argue that the bill is a necessary step to support renters in a challenging housing market, while critics may express concerns over the fiscal impact and the prioritization of tax benefits. The cap on the deduction and the requirement of being a primary resident will also be under scrutiny, as it may not address the needs of all renters, particularly those with lower income levels or in areas with exorbitant rent prices.

Companion Bills

No companion bills found.

Previously Filed As

CT HB05281

An Act Allowing A Personal Income Tax Deduction For Stipends Paid To Volunteer Firefighting Or Emergency Medical Services Personnel.

CT HB05303

An Act Establishing A Child Income Tax Deduction.

CT SB00237

An Act Establishing A Personal Income Tax Deduction For Military Funeral Honor Guard Detail Compensation.

CT HB05344

An Act Establishing First-time Homebuyer Savings Accounts And A Related Tax Deduction And Credit.

CT SB00341

An Act Establishing A Fallen Officer Fund And Providing Health Insurance Coverage To Survivors Of A Police Officer Killed In The Line Of Duty.

CT HB05209

An Act Concerning Long-term Care Insurance Premium Rates.

CT SB00284

An Act Concerning A Security Deposit Loan Assistance Program.

CT SB00016

An Act Concerning Revenue Items To Implement The Governor's Budget.

CT HB05513

An Act Concerning The Deduction And Withholding Of Personal Income Tax From Certain Payments And Distributions.

CT SB00076

An Act Reducing The Personal Income Tax Marginal Rates For Certain Taxpayers And Concerning The Asset Expense Deduction For Corporations.

Similar Bills

CT HB07269

An Act Establishing A Personal Income Tax Deduction For A Portion Of The Rent Paid By Certain Taxpayers For A Primary Residence In The State.

CT HB07007

An Act Providing An Income Tax Deduction For Individuals Caring For Elderly Persons, Children Or Disabled Persons.

CT HB07055

An Act Concerning A Municipal Tax Abatement For Surviving Domestic Partners Of Police Officers, Firefighters And Emergency Medical Technicians And Allowing A Personal Income Tax Deduction For Stipends Paid To Volunteer Firefighters, Volunteer Fire Police Officers And Volunteer Ambulance Members.

CT SB01429

An Act Establishing A Personal Income Tax Deduction For Military Funeral Honor Guard Detail Compensation.

CT HB05281

An Act Allowing A Personal Income Tax Deduction For Stipends Paid To Volunteer Firefighting Or Emergency Medical Services Personnel.

CT SB00237

An Act Establishing A Personal Income Tax Deduction For Military Funeral Honor Guard Detail Compensation.

CT HB05303

An Act Establishing A Child Income Tax Deduction.

CT HB05371

An Act Establishing A Personal Income Tax Deduction For Honor Guard Detail Compensation.