Connecticut Senate Bill SB00129

Connecticut 2025 Regular Session

• Introduced: 1/8/25
• Refer: 1/8/25

Caption

An Act Exempting From The Personal Income Tax Pensions Received By Certain Law Enforcement Personnel.

Impact

Should SB00129 be enacted, it would significantly impact the tax liabilities of retired law enforcement officers in the state. The exemption would potentially encourage more individuals to pursue careers in law enforcement, knowing that their retirement income could be protected from taxation. Additionally, it may influence discussions on how other retired public service personnel are treated under state tax laws, potentially prompting similar exemptions for other sectors in the future.

Summary

SB00129 proposes a full exemption from the personal income tax for pensions received by certain law enforcement personnel. This legislative action aims to alleviate the financial burden on retired law enforcement officers by allowing them to retain more of their retirement income. Proponents argue that such an exemption acknowledges the often hazardous and demanding nature of law enforcement careers, recognizing their service to the community.

Contention

The bill could face scrutiny over its fiscal implications, as exempting a category of pension income may reduce state tax revenues. Critics may argue that while it benefits a specific group, such exemptions could set a precedent leading to demands for broader tax breaks for various professions. Additionally, the exclusion of other retired public service workers from similar tax exemptions could generate contention, as it raises questions of equity and fairness in tax policy.