LCO No. 2167 1 of 1
General Assembly Proposed Bill No. 1202
January Session, 2025
LCO No. 2167
Referred to Committee on FINANCE, REVENUE AND
BONDING
Introduced by:
SEN. MILLER P., 27th Dist.
AN ACT CONCERNING THE PERSONAL INCOME TAX RATES FOR
CERTAIN SURVIVING SPOUSES.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
That chapter 229 of the general statutes be amended to allow a 1
surviving spouse who (1) is sixty-five years of age or older, (2) claims no 2
dependents, and (3) has filed tax returns as married individuals filing 3
jointly prior to the spouse's death, to continue to apply the marginal 4
rates for married individuals filing jointly for purposes of the personal 5
income tax, provided certain other requirements are met. 6
Statement of Purpose:
To allow certain surviving spouses to continue to apply the marginal
rates for married individuals filing jointly for purposes of the personal
income tax.