Connecticut 2023 Regular Session

Connecticut Senate Bill SB00346

Introduced
1/18/23  
Introduced
1/18/23  
Refer
1/18/23  

Caption

An Act Concerning The Qualifying Income Thresholds For The Personal Income Tax Deductions For Social Security Benefits And Pension Or Annuity Income For Married Individuals Filing Jointly.

Impact

The implementation of SB00346 could have a considerable positive effect on state tax revenues by reducing the tax burden on married couples who rely on income from Social Security and pensions. By increasing the income threshold for these deductions, the state may see a shift in financial behavior among higher-income individuals as they seek to maximize their tax advantages. This change could also make the state more appealing to retirees who are looking for favorable tax conditions, potentially influencing migration patterns and economic activity.

Summary

SB00346, introduced by Senator Rahman and Representative Doucette, aims to amend section 12-701 of the general statutes to increase the qualifying income thresholds for personal income tax deductions on Social Security benefits and pension or annuity income for married individuals filing jointly. Specifically, the bill proposes to raise the threshold to $150,000, which is expected to provide significant tax relief for higher-earning couples in retirement. This change is intended to ensure that more married couples can benefit from these deductions, thereby enhancing their financial stability during retirement.

Contention

As with many tax-related bills, SB00346 may face opposition from factions concerned about the long-term sustainability of state revenue. Critics could argue that such tax breaks disproportionately benefit wealthier individuals, creating a inequity in tax responsibilities. Furthermore, there might be concerns regarding how the increased thresholds could impact state funding for essential services, especially if the anticipated tax relief results in reduced revenue streams. Debates may arise around whether similar benefits should be extended to other groups or income sources, potentially complicating the legislative discussion.

Companion Bills

No companion bills found.

Previously Filed As

CT SB00031

An Act Eliminating The Qualifying Income Thresholds For The Personal Income Tax Deductions For Social Security Benefits And Pension Or Annuity Income.

CT HB05106

An Act Eliminating The Qualifying Income Thresholds For The Personal Income Tax Deductions For Social Security Benefits And Pension Or Annuity Income.

CT SB00028

An Act Concerning The Qualifying Income Thresholds For The Social Security Benefits Deduction From The Personal Income Tax.

CT HB05108

An Act Eliminating The Qualifying Income Thresholds For The Personal Income Tax Deduction For Pension Or Annuity Income.

CT HB05022

An Act Requiring Indexing Of Income Thresholds For The Personal Income Tax And The Qualifying Income Thresholds For Personal Income Tax Deductions.

CT HB05067

An Act Eliminating The Personal Income Tax On Social Security Benefits And Pension Or Annuity Income.

CT HB05037

An Act Eliminating The Personal Income Tax On Social Security Benefits And Pension Or Annuity Income And The Estate And Gift Taxes.

CT HB05026

An Act Concerning The Personal Income Tax Deduction For Social Security Benefits.

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.

Similar Bills

No similar bills found.