Connecticut 2025 Regular Session

Connecticut Senate Bill SB01443 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2
3	3	LCO No. 5791 1 of 18
4	4
5	5	General Assembly Raised Bill No. 1443
6	6	January Session, 2025
7	7	LCO No. 5791
8	8
9	9
10	10	Referred to Committee on JUDICIARY
11	11
12	12
13	13	Introduced by:
14	14	(JUD)
15	15
16	16
17	17
18	18
19	19	AN ACT CONCERNING THE PROVISION OF SURVIVOR'S BENEFITS
20	20	AND HEALTH INSURANCE COVERAGE TO FAMILY MEMBERS OF
21	21	CORRECTION OFFICERS, COURT SUPPORT SERVICES DIVISION
22	22	INVESTIGATORS, CRIMINAL JUSTICE DIVISION INVESTIGATORS
23	23	AND OFFICE OF THE CHIEF PUBLIC DEFENDER INVESTIGATORS
24	24	KILLED IN THE LINE OF DUTY.
25	25	Be it enacted by the Senate and House of Representatives in General
26	26	Assembly convened:
27	27
28	28	Section 1. (NEW) (Effective July 1, 2025) (a) As used in this section: 1
29	29	(1) "Dependent child" means a child, whether by blood or adoption, 2
30	30	of a correction officer or investigator, who (A) is under the age of 3
31	31	twenty-two and was dependent on the earnings of such officer or 4
32	32	investigator at the time of such officer's or investigator's death, provided 5
33	33	a child shall not be considered dependent if such child provides more 6
34	34	than half of such child's own support, is married or is legally adopted 7
35	35	by another person, or (B) is any age and is physically or mentally 8
36	36	incapacitated and was dependent on the earnings of such officer or 9
37	37	investigator at the time of such officer's or investigator's death. 10
38	38	(2) "Killed in the line of duty" means the death of a correction officer 11
39	39	Raised Bill No. 1443
40	40
41	41
42	42
43	43	LCO No. 5791 2 of 18
44	44
45	45	or investigator while engaged in the performance of such officer's or 12
46	46	investigator's duties, resulting from an incident, an accident or violence 13
47	47	that caused such death or caused injuries that were the direct or 14
48	48	proximate cause of such officer's or investigator's death, including any 15
49	49	death that is determined to be occupationally related by a workers' 16
50	50	compensation insurance carrier, an employer to whom a certificate of 17
51	51	self-insurance has been issued pursuant to section 31-248 of the general 18
52	52	statutes or an administrative law judge for workers' compensation 19
53	53	purposes under chapter 568 of the general statutes. "Killed in the line of 20
54	54	duty" does not include the death of an officer or investigator whose 21
55	55	death results from such officer's or investigator's own wanton or wilful 22
56	56	act. 23
57	57	(3) "Correction officer" means an individual employed by the 24
58	58	Department of Correction as a correction officer. 25
59	59	(4) "Investigator" means an individual employed by (A) the Court 26
60	60	Support Services Division of the Judicial Department as an investigator, 27
61	61	(B) the Division of Criminal Justice as an investigator, or (C) the Office 28
62	62	of the Chief Public Defender as an investigator. 29
63	63	(5) "Surviving family" means any person who is a surviving spouse, 30
64	64	surviving dependent child, surviving child who is not a dependent child 31
65	65	or surviving parent of a correction officer or an investigator killed in the 32
66	66	line of duty, or a surviving individual listed on such officer's or 33
67	67	investigator's most recent beneficiary form on file with such officer's or 34
68	68	investigator's employing state agency. 35
69	69	(b) There is established a fund to be known as the "Fallen Officer and 36
70	70	Investigator Fund". The fund may contain any moneys required by law 37
71	71	to be deposited in the fund and shall be held by the Treasurer separate 38
72	72	and apart from all other moneys, funds and accounts. The interest 39
73	73	derived from the investment of the fund shall be credited to the fund. 40
74	74	Amounts in the fund may be expended by the Comptroller for purposes 41
75	75	of payments pursuant to subsection (c) of this section. Any balance 42
76	76	Raised Bill No. 1443
77	77
78	78
79	79
80	80	LCO No. 5791 3 of 18
81	81
82	82	remaining in the fund at the end of any fiscal year shall be carried 43
83	83	forward in the fund for the fiscal year next succeeding. 44
84	84	(c) (1) After receiving notice, in a form and manner as determined by 45
85	85	the Comptroller, from an individual who is a member of the surviving 46
86	86	family of a correction officer or an investigator who was killed in the 47
87	87	line of duty, the Comptroller shall pay, within available appropriations, 48
88	88	a lump sum death benefit totaling one hundred thousand dollars from 49
89	89	the fund established in subsection (b) of this section to such surviving 50
90	90	family, in accordance with regulations adopted pursuant to subsection 51
91	91	(e) of this section, provided the surviving family of a correction officer 52
92	92	or an investigator killed in the line of duty shall not receive more than 53
93	93	one such lump sum death benefit. Payments shall be made to surviving 54
94	94	families in the order in which notices are received until the amount in 55
95	95	such fund is depleted. 56
96	96	(2) Any payment made pursuant to subdivision (1) of this subsection 57
97	97	shall be in addition to any other benefits for which individuals of such 58
98	98	officer's or investigator's surviving family are eligible and such 59
99	99	payments shall not be reduced or offset due to any other benefits, 60
100	100	including, but not limited to, workers' compensation or other survivor 61
101	101	benefits. 62
102	102	(d) Not later than July 1, 2025, and annually thereafter, the 63
103	103	Comptroller shall submit a report, in accordance with the provisions of 64
104	104	section 11-4a of the general statutes, to the joint standing committee of 65
105	105	the General Assembly having cognizance of matters relating to the 66
106	106	judiciary. Such report shall include a list of all expenditures made from 67
107	107	the fund established by subsection (b) of this section during the prior 68
108	108	year, the current balance of such fund and information regarding 69
109	109	additional amounts needed for such fund. 70
110	110	(e) The Comptroller shall adopt regulations in accordance with the 71
111	111	provisions of chapter 54 of the general statutes to implement the 72
112	112	provisions of this section, including, but not limited to, application 73
113	113	Raised Bill No. 1443
114	114
115	115
116	116
117	117	LCO No. 5791 4 of 18
118	118
119	119	procedures and criteria for awarding grants among individuals who are 74
120	120	members of the surviving family, with priority given to awards that 75
121	121	would benefit a dependent child or children and a spouse who is a 76
122	122	member of the surviving family. The Comptroller may implement 77
123	123	policies and procedures necessary to implement the provisions of this 78
124	124	section while in the process of adopting such regulations, provided 79
125	125	notice of intent to adopt such regulations is published on the 80
126	126	eRegulations System not later than twenty days after the date of 81
127	127	implementation of such policies and procedures. Any policies and 82
128	128	procedures implemented under this subsection shall be valid until the 83
129	129	time such regulations are adopted. 84
130	130	Sec. 2. Subparagraph (B) of subdivision (20) of subsection (a) of 85
131	131	section 12-701 of the general statutes is repealed and the following is 86
132	132	substituted in lieu thereof (Effective July 1, 2025, and applicable to taxable 87
133	133	years commencing on or after January 1, 2025): 88
134	134	(B) There shall be subtracted therefrom: 89
135	135	(i) To the extent properly includable in gross income for federal 90
136	136	income tax purposes, any income with respect to which taxation by any 91
137	137	state is prohibited by federal law; 92
138	138	(ii) To the extent allowable under section 12-718, exempt dividends 93
139	139	paid by a regulated investment company; 94
140	140	(iii) To the extent properly includable in gross income for federal 95
141	141	income tax purposes, the amount of any refund or credit for 96
142	142	overpayment of income taxes imposed by this state, or any other state 97
143	143	of the United States or a political subdivision thereof, or the District of 98
144	144	Columbia; 99
145	145	(iv) To the extent properly includable in gross income for federal 100
146	146	income tax purposes and not otherwise subtracted from federal 101
147	147	adjusted gross income pursuant to clause (x) of this subparagraph in 102
148	148	computing Connecticut adjusted gross income, any tier 1 railroad 103
149	149	Raised Bill No. 1443
150	150
151	151
152	152
153	153	LCO No. 5791 5 of 18
154	154
155	155	retirement benefits; 104
156	156	(v) To the extent any additional allowance for depreciation under 105
157	157	Section 168(k) of the Internal Revenue Code for property placed in 106
158	158	service after September 27, 2017, was added to federal adjusted gross 107
159	159	income pursuant to subparagraph (A)(ix) of this subdivision in 108
160	160	computing Connecticut adjusted gross income, twenty-five per cent of 109
161	161	such additional allowance for depreciation in each of the four 110
162	162	succeeding taxable years; 111
163	163	(vi) To the extent properly includable in gross income for federal 112
164	164	income tax purposes, any interest income from obligations issued by or 113
165	165	on behalf of the state of Connecticut, any political subdivision thereof, 114
166	166	or public instrumentality, state or local authority, district or similar 115
167	167	public entity created under the laws of the state of Connecticut; 116
168	168	(vii) To the extent properly includable in determining the net gain or 117
169	169	loss from the sale or other disposition of capital assets for federal income 118
170	170	tax purposes, any gain from the sale or exchange of obligations issued 119
171	171	by or on behalf of the state of Connecticut, any political subdivision 120
172	172	thereof, or public instrumentality, state or local authority, district or 121
173	173	similar public entity created under the laws of the state of Connecticut, 122
174	174	in the income year such gain was recognized; 123
175	175	(viii) Any interest on indebtedness incurred or continued to purchase 124
176	176	or carry obligations or securities the interest on which is subject to tax 125
177	177	under this chapter but exempt from federal income tax, to the extent that 126
178	178	such interest on indebtedness is not deductible in determining federal 127
179	179	adjusted gross income and is attributable to a trade or business carried 128
180	180	on by such individual; 129
181	181	(ix) Ordinary and necessary expenses paid or incurred during the 130
182	182	taxable year for the production or collection of income which is subject 131
183	183	to taxation under this chapter but exempt from federal income tax, or 132
184	184	the management, conservation or maintenance of property held for the 133
185	185	production of such income, and the amortizable bond premium for the 134
186	186	Raised Bill No. 1443
187	187
188	188
189	189
190	190	LCO No. 5791 6 of 18
191	191
192	192	taxable year on any bond the interest on which is subject to tax under 135
193	193	this chapter but exempt from federal income tax, to the extent that such 136
194	194	expenses and premiums are not deductible in determining federal 137
195	195	adjusted gross income and are attributable to a trade or business carried 138
196	196	on by such individual; 139
197	197	(x) (I) For taxable years commencing prior to January 1, 2019, for a 140
198	198	person who files a return under the federal income tax as an unmarried 141
199	199	individual whose federal adjusted gross income for such taxable year is 142
200	200	less than fifty thousand dollars, or as a married individual filing 143
201	201	separately whose federal adjusted gross income for such taxable year is 144
202	202	less than fifty thousand dollars, or for a husband and wife who file a 145
203	203	return under the federal income tax as married individuals filing jointly 146
204	204	whose federal adjusted gross income for such taxable year is less than 147
205	205	sixty thousand dollars or a person who files a return under the federal 148
206	206	income tax as a head of household whose federal adjusted gross income 149
207	207	for such taxable year is less than sixty thousand dollars, an amount 150
208	208	equal to the Social Security benefits includable for federal income tax 151
209	209	purposes; 152
210	210	(II) For taxable years commencing prior to January 1, 2019, for a 153
211	211	person who files a return under the federal income tax as an unmarried 154
212	212	individual whose federal adjusted gross income for such taxable year is 155
213	213	fifty thousand dollars or more, or as a married individual filing 156
214	214	separately whose federal adjusted gross income for such taxable year is 157
215	215	fifty thousand dollars or more, or for a husband and wife who file a 158
216	216	return under the federal income tax as married individuals filing jointly 159
217	217	whose federal adjusted gross income from such taxable year is sixty 160
218	218	thousand dollars or more or for a person who files a return under the 161
219	219	federal income tax as a head of household whose federal adjusted gross 162
220	220	income for such taxable year is sixty thousand dollars or more, an 163
221	221	amount equal to the difference between the amount of Social Security 164
222	222	benefits includable for federal income tax purposes and the lesser of 165
223	223	twenty-five per cent of the Social Security benefits received during the 166
224	224	taxable year, or twenty-five per cent of the excess described in Section 167
225	225	Raised Bill No. 1443
226	226
227	227
228	228
229	229	LCO No. 5791 7 of 18
230	230
231	231	86(b)(1) of the Internal Revenue Code; 168
232	232	(III) For the taxable year commencing January 1, 2019, and each 169
233	233	taxable year thereafter, for a person who files a return under the federal 170
234	234	income tax as an unmarried individual whose federal adjusted gross 171
235	235	income for such taxable year is less than seventy-five thousand dollars, 172
236	236	or as a married individual filing separately whose federal adjusted gross 173
237	237	income for such taxable year is less than seventy-five thousand dollars, 174
238	238	or for a husband and wife who file a return under the federal income tax 175
239	239	as married individuals filing jointly whose federal adjusted gross 176
240	240	income for such taxable year is less than one hundred thousand dollars 177
241	241	or a person who files a return under the federal income tax as a head of 178
242	242	household whose federal adjusted gross income for such taxable year is 179
243	243	less than one hundred thousand dollars, an amount equal to the Social 180
244	244	Security benefits includable for federal income tax purposes; and 181
245	245	(IV) For the taxable year commencing January 1, 2019, and each 182
246	246	taxable year thereafter, for a person who files a return under the federal 183
247	247	income tax as an unmarried individual whose federal adjusted gross 184
248	248	income for such taxable year is seventy-five thousand dollars or more, 185
249	249	or as a married individual filing separately whose federal adjusted gross 186
250	250	income for such taxable year is seventy-five thousand dollars or more, 187
251	251	or for a husband and wife who file a return under the federal income tax 188
252	252	as married individuals filing jointly whose federal adjusted gross 189
253	253	income from such taxable year is one hundred thousand dollars or more 190
254	254	or for a person who files a return under the federal income tax as a head 191
255	255	of household whose federal adjusted gross income for such taxable year 192
256	256	is one hundred thousand dollars or more, an amount equal to the 193
257	257	difference between the amount of Social Security benefits includable for 194
258	258	federal income tax purposes and the lesser of twenty-five per cent of the 195
259	259	Social Security benefits received during the taxable year, or twenty-five 196
260	260	per cent of the excess described in Section 86(b)(1) of the Internal 197
261	261	Revenue Code; 198
262	262	(xi) To the extent properly includable in gross income for federal 199
263	263	Raised Bill No. 1443
264	264
265	265
266	266
267	267	LCO No. 5791 8 of 18
268	268
269	269	income tax purposes, any amount rebated to a taxpayer pursuant to 200
270	270	section 12-746; 201
271	271	(xii) To the extent properly includable in the gross income for federal 202
272	272	income tax purposes of a designated beneficiary, any distribution to 203
273	273	such beneficiary from any qualified state tuition program, as defined in 204
274	274	Section 529(b) of the Internal Revenue Code, established and 205
275	275	maintained by this state or any official, agency or instrumentality of the 206
276	276	state; 207
277	277	(xiii) To the extent allowable under section 12-701a, contributions to 208
278	278	accounts established pursuant to any qualified state tuition program, as 209
279	279	defined in Section 529(b) of the Internal Revenue Code, established and 210
280	280	maintained by this state or any official, agency or instrumentality of the 211
281	281	state; 212
282	282	(xiv) To the extent properly includable in gross income for federal 213
283	283	income tax purposes, the amount of any Holocaust victims' settlement 214
284	284	payment received in the taxable year by a Holocaust victim; 215
285	285	(xv) To the extent properly includable in the gross income for federal 216
286	286	income tax purposes of a designated beneficiary, as defined in section 217
287	287	3-123aa, interest, dividends or capital gains earned on contributions to 218
288	288	accounts established for the designated beneficiary pursuant to the 219
289	289	Connecticut Homecare Option Program for the Elderly established by 220
290	290	sections 3-123aa to 3-123ff, inclusive; 221
291	291	(xvi) To the extent properly includable in gross income for federal 222
292	292	income tax purposes, any income received from the United States 223
293	293	government as retirement pay for a retired member of (I) the Armed 224
294	294	Forces of the United States, as defined in Section 101 of Title 10 of the 225
295	295	United States Code, or (II) the National Guard, as defined in Section 101 226
296	296	of Title 10 of the United States Code; 227
297	297	(xvii) To the extent properly includable in gross income for federal 228
298	298	income tax purposes for the taxable year, any income from the discharge 229
299	299	Raised Bill No. 1443
300	300
301	301
302	302
303	303	LCO No. 5791 9 of 18
304	304
305	305	of indebtedness in connection with any reacquisition, after December 230
306	306	31, 2008, and before January 1, 2011, of an applicable debt instrument or 231
307	307	instruments, as those terms are defined in Section 108 of the Internal 232
308	308	Revenue Code, as amended by Section 1231 of the American Recovery 233
309	309	and Reinvestment Act of 2009, to the extent any such income was added 234
310	310	to federal adjusted gross income pursuant to subparagraph (A)(xi) of 235
311	311	this subdivision in computing Connecticut adjusted gross income for a 236
312	312	preceding taxable year; 237
313	313	(xviii) To the extent not deductible in determining federal adjusted 238
314	314	gross income, the amount of any contribution to a manufacturing 239
315	315	reinvestment account established pursuant to section 32-9zz in the 240
316	316	taxable year that such contribution is made; 241
317	317	(xix) To the extent properly includable in gross income for federal 242
318	318	income tax purposes, (I) for the taxable year commencing January 1, 243
319	319	2015, ten per cent of the income received from the state teachers' 244
320	320	retirement system, (II) for the taxable years commencing January 1, 245
321	321	2016, to January 1, 2020, inclusive, twenty-five per cent of the income 246
322	322	received from the state teachers' retirement system, and (III) for the 247
323	323	taxable year commencing January 1, 2021, and each taxable year 248
324	324	thereafter, fifty per cent of the income received from the state teachers' 249
325	325	retirement system or, for a taxpayer whose federal adjusted gross 250
326	326	income does not exceed the applicable threshold under clause (xx) of 251
327	327	this subparagraph, the percentage pursuant to said clause of the income 252
328	328	received from the state teachers' retirement system, whichever 253
329	329	deduction is greater; 254
330	330	(xx) To the extent properly includable in gross income for federal 255
331	331	income tax purposes, except for retirement benefits under clause (iv) of 256
332	332	this subparagraph and retirement pay under clause (xvi) of this 257
333	333	subparagraph, for a person who files a return under the federal income 258
334	334	tax as an unmarried individual whose federal adjusted gross income for 259
335	335	such taxable year is less than seventy-five thousand dollars, or as a 260
336	336	married individual filing separately whose federal adjusted gross 261
337	337	Raised Bill No. 1443
338	338
339	339
340	340
341	341	LCO No. 5791 10 of 18
342	342
343	343	income for such taxable year is less than seventy-five thousand dollars, 262
344	344	or as a head of household whose federal adjusted gross income for such 263
345	345	taxable year is less than seventy-five thousand dollars, or for a husband 264
346	346	and wife who file a return under the federal income tax as married 265
347	347	individuals filing jointly whose federal adjusted gross income for such 266
348	348	taxable year is less than one hundred thousand dollars, (I) for the taxable 267
349	349	year commencing January 1, 2019, fourteen per cent of any pension or 268
350	350	annuity income, (II) for the taxable year commencing January 1, 2020, 269
351	351	twenty-eight per cent of any pension or annuity income, (III) for the 270
352	352	taxable year commencing January 1, 2021, forty-two per cent of any 271
353	353	pension or annuity income, and (IV) for the taxable years commencing 272
354	354	January 1, 2022, and January 1, 2023, one hundred per cent of any 273
355	355	pension or annuity income; 274
356	356	(xxi) To the extent properly includable in gross income for federal 275
357	357	income tax purposes, except for retirement benefits under clause (iv) of 276
358	358	this subparagraph and retirement pay under clause (xvi) of this 277
359	359	subparagraph, any pension or annuity income for the taxable year 278
360	360	commencing on or after January 1, 2024, and each taxable year 279
361	361	thereafter, in accordance with the following schedule, for a person who 280
362	362	files a return under the federal income tax as an unmarried individual 281
363	363	whose federal adjusted gross income for such taxable year is less than 282
364	364	one hundred thousand dollars, or as a married individual filing 283
365	365	separately whose federal adjusted gross income for such taxable year is 284
366	366	less than one hundred thousand dollars, or as a head of household 285
367	367	whose federal adjusted gross income for such taxable year is less than 286
368	368	one hundred thousand dollars: 287
369	369	T1
370	370	Federal Adjusted Gross Income Deduction
371	371	T2
372	372	Less than $75,000 100.0%
373	373	T3
374	374	$75,000 but not over $77,499 85.0%
375	375	T4
376	376	$77,500 but not over $79,999 70.0%
377	377	T5
378	378	$80,000 but not over $82,499 55.0%
379	379	T6
380	380	$82,500 but not over $84,999 40.0%
381	381	Raised Bill No. 1443
382	382
383	383
384	384
385	385	LCO No. 5791 11 of 18
386	386
387	387	T7 $85,000 but not over $87,499 25.0%
388	388	T8
389	389	$87,500 but not over $89,999 10.0%
390	390	T9
391	391	$90,000 but not over $94,999 5.0%
392	392	T10
393	393	$95,000 but not over $99,999 2.5%
394	394	T11
395	395	$100,000 and over 0.0%
396	396
397	397	(xxii) To the extent properly includable in gross income for federal 288
398	398	income tax purposes, except for retirement benefits under clause (iv) of 289
399	399	this subparagraph and retirement pay under clause (xvi) of this 290
400	400	subparagraph, any pension or annuity income for the taxable year 291
401	401	commencing on or after January 1, 2024, and each taxable year 292
402	402	thereafter, in accordance with the following schedule for married 293
403	403	individuals who file a return under the federal income tax as married 294
404	404	individuals filing jointly whose federal adjusted gross income for such 295
405	405	taxable year is less than one hundred fifty thousand dollars: 296
406	406	T12
407	407	Federal Adjusted Gross Income Deduction
408	408	T13
409	409	Less than $100,000 100.0%
410	410	T14 $100,000 but not over $104,999 85.0%
411	411	T15 $105,000 but not over $109,999 70.0%
412	412	T16
413	413	$110,000 but not over $114,999 55.0%
414	414	T17
415	415	$115,000 but not over $119,999 40.0%
416	416	T18
417	417	$120,000 but not over $124,999 25.0%
418	418	T19
419	419	$125,000 but not over $129,999 10.0%
420	420	T20
421	421	$130,000 but not over $139,999 5.0%
422	422	T21
423	423	$140,000 but not over $149,999 2.5%
424	424	T22
425	425	$150,000 and over 0.0%
426	426
427	427	(xxiii) The amount of lost wages and medical, travel and housing 297
428	428	expenses, not to exceed ten thousand dollars in the aggregate, incurred 298
429	429	by a taxpayer during the taxable year in connection with the donation 299
430	430	to another person of an organ for organ transplantation occurring on or 300
431	431	after January 1, 2017; 301
432	432	Raised Bill No. 1443
433	433
434	434
435	435
436	436	LCO No. 5791 12 of 18
437	437
438	438	(xxiv) To the extent properly includable in gross income for federal 302
439	439	income tax purposes, the amount of any financial assistance received 303
440	440	from the Crumbling Foundations Assistance Fund or paid to or on 304
441	441	behalf of the owner of a residential building pursuant to sections 8-442 305
442	442	and 8-443; 306
443	443	(xxv) To the extent properly includable in gross income for federal 307
444	444	income tax purposes, the amount calculated pursuant to subsection (b) 308
445	445	of section 12-704g for income received by a general partner of a venture 309
446	446	capital fund, as defined in 17 CFR 275.203(l)-1, as amended from time to 310
447	447	time; 311
448	448	(xxvi) To the extent any portion of a deduction under Section 179 of 312
449	449	the Internal Revenue Code was added to federal adjusted gross income 313
450	450	pursuant to subparagraph (A)(xiv) of this subdivision in computing 314
451	451	Connecticut adjusted gross income, twenty-five per cent of such 315
452	452	disallowed portion of the deduction in each of the four succeeding 316
453	453	taxable years; 317
454	454	(xxvii) To the extent properly includable in gross income for federal 318
455	455	income tax purposes, for a person who files a return under the federal 319
456	456	income tax as an unmarried individual whose federal adjusted gross 320
457	457	income for such taxable year is less than seventy-five thousand dollars, 321
458	458	or as a married individual filing separately whose federal adjusted gross 322
459	459	income for such taxable year is less than seventy-five thousand dollars, 323
460	460	or as a head of household whose federal adjusted gross income for such 324
461	461	taxable year is less than seventy-five thousand dollars, or for a husband 325
462	462	and wife who file a return under the federal income tax as married 326
463	463	individuals filing jointly whose federal adjusted gross income for such 327
464	464	taxable year is less than one hundred thousand dollars, for the taxable 328
465	465	year commencing January 1, 2023, twenty-five per cent of any 329
466	466	distribution from an individual retirement account other than a Roth 330
467	467	individual retirement account; 331
468	468	(xxviii) To the extent properly includable in gross income for federal 332
469	469	Raised Bill No. 1443
470	470
471	471
472	472
473	473	LCO No. 5791 13 of 18
474	474
475	475	income tax purposes, for a person who files a return under the federal 333
476	476	income tax as an unmarried individual whose federal adjusted gross 334
477	477	income for such taxable year is less than one hundred thousand dollars, 335
478	478	or as a married individual filing separately whose federal adjusted gross 336
479	479	income for such taxable year is less than one hundred thousand dollars, 337
480	480	or as a head of household whose federal adjusted gross income for such 338
481	481	taxable year is less than one hundred thousand dollars, (I) for the taxable 339
482	482	year commencing January 1, 2024, fifty per cent of any distribution from 340
483	483	an individual retirement account other than a Roth individual 341
484	484	retirement account, (II) for the taxable year commencing January 1, 2025, 342
485	485	seventy-five per cent of any distribution from an individual retirement 343
486	486	account other than a Roth individual retirement account, and (III) for 344
487	487	the taxable year commencing January 1, 2026, and each taxable year 345
488	488	thereafter, any distribution from an individual retirement account other 346
489	489	than a Roth individual retirement account. The subtraction under this 347
490	490	clause shall be made in accordance with the following schedule: 348
491	491	T23
492	492	Federal Adjusted Gross Income Deduction
493	493	T24 Less than $75,000 100.0%
494	494	T25 $75,000 but not over $77,499 85.0%
495	495	T26
496	496	$77,500 but not over $79,999 70.0%
497	497	T27
498	498	$80,000 but not over $82,499 55.0%
499	499	T28
500	500	$82,500 but not over $84,999 40.0%
501	501	T29
502	502	$85,000 but not over $87,499 25.0%
503	503	T30
504	504	$87,500 but not over $89,999 10.0%
505	505	T31
506	506	$90,000 but not over $94,999 5.0%
507	507	T32
508	508	$95,000 but not over $99,999 2.5%
509	509	T33 $100,000 and over 0.0%
510	510
511	511	(xxix) To the extent properly includable in gross income for federal 349
512	512	income tax purposes, for married individuals who file a return under 350
513	513	the federal income tax as married individuals filing jointly whose 351
514	514	federal adjusted gross income for such taxable year is less than one 352
515	515	Raised Bill No. 1443
516	516
517	517
518	518
519	519	LCO No. 5791 14 of 18
520	520
521	521	hundred fifty thousand dollars, (I) for the taxable year commencing 353
522	522	January 1, 2024, fifty per cent of any distribution from an individual 354
523	523	retirement account other than a Roth individual retirement account, (II) 355
524	524	for the taxable year commencing January 1, 2025, seventy-five per cent 356
525	525	of any distribution from an individual retirement account other than a 357
526	526	Roth individual retirement account, and (III) for the taxable year 358
527	527	commencing January 1, 2026, and each taxable year thereafter, any 359
528	528	distribution from an individual retirement account other than a Roth 360
529	529	individual retirement account. The subtraction under this clause shall 361
530	530	be made in accordance with the following schedule: 362
531	531	T34
532	532	Federal Adjusted Gross Income Deduction
533	533	T35
534	534	Less than $100,000 100.0%
535	535	T36
536	536	$100,000 but not over $104,999 85.0%
537	537	T37
538	538	$105,000 but not over $109,999 70.0%
539	539	T38
540	540	$110,000 but not over $114,999 55.0%
541	541	T39
542	542	$115,000 but not over $119,999 40.0%
543	543	T40
544	544	$120,000 but not over $124,999 25.0%
545	545	T41 $125,000 but not over $129,999 10.0%
546	546	T42 $130,000 but not over $139,999 5.0%
547	547	T43
548	548	$140,000 but not over $149,999 2.5%
549	549	T44
550	550	$150,000 and over 0.0%
551	551
552	552	(xxx) To the extent properly includable in gross income for federal 363
553	553	income tax purposes, for the taxable year commencing January 1, 2022, 364
554	554	the amount or amounts paid or otherwise credited to any eligible 365
555	555	resident of this state under (I) the 2020 Earned Income Tax Credit 366
556	556	enhancement program from funding allocated to the state through the 367
557	557	Coronavirus Relief Fund established under the Coronavirus Aid, Relief, 368
558	558	and Economic Security Act, P.L. 116-136, and (II) the 2021 Earned 369
559	559	Income Tax Credit enhancement program from funding allocated to the 370
560	560	state pursuant to Section 9901 of Subtitle M of Title IX of the American 371
561	561	Rescue Plan Act of 2021, P.L. 117-2; 372
562	562	Raised Bill No. 1443
563	563
564	564
565	565
566	566	LCO No. 5791 15 of 18
567	567
568	568	(xxxi) For the taxable year commencing January 1, 2023, and each 373
569	569	taxable year thereafter, for a taxpayer licensed under the provisions of 374
570	570	chapter 420f or 420h, the amount of ordinary and necessary expenses 375
571	571	that would be eligible to be claimed as a deduction for federal income 376
572	572	tax purposes under Section 162(a) of the Internal Revenue Code but that 377
573	573	are disallowed under Section 280E of the Internal Revenue Code 378
574	574	because marijuana is a controlled substance under the federal 379
575	575	Controlled Substance Act; 380
576	576	(xxxii) To the extent properly includable in gross income for federal 381
577	577	income tax purposes, for the taxable year commencing on or after 382
578	578	January 1, 2025, and each taxable year thereafter, any common stock 383
579	579	received by the taxpayer during the taxable year under a share plan, as 384
580	580	defined in section 12-217ss; 385
581	581	(xxxiii) To the extent properly includable in gross income for federal 386
582	582	income tax purposes, the amount of any student loan reimbursement 387
583	583	payment received by a taxpayer pursuant to section 10a-19m; 388
584	584	(xxxiv) Contributions to an ABLE account established pursuant to 389
585	585	sections 3-39k to 3-39q, inclusive, not to exceed five thousand dollars for 390
586	586	each individual taxpayer or ten thousand dollars for taxpayers filing a 391
587	587	joint return; [and] 392
588	588	(xxxv) To the extent properly includable in gross income for federal 393
589	589	income tax purposes, the amount of any payment received pursuant to 394
590	590	subsection (c) of section 3-122a; and 395
591	591	(xxxvi) To the extent properly includable in gross income for federal 396
592	592	income tax purposes, the amount of any payment received pursuant to 397
593	593	subsection (c) of section 1 of this act. 398
594	594	Sec. 3. Subsection (a) of section 5-259 of the general statutes is 399
595	595	repealed and the following is substituted in lieu thereof (Effective July 1, 400
596	596	2025): 401
597	597	Raised Bill No. 1443
598	598
599	599
600	600
601	601	LCO No. 5791 16 of 18
602	602
603	603	(a) The Comptroller, with the approval of the Attorney General and 402
604	604	of the Insurance Commissioner, shall arrange and procure a group 403
605	605	hospitalization and medical and surgical insurance plan or plans for (1) 404
606	606	state employees, (2) members of the General Assembly who elect 405
607	607	coverage under such plan or plans, (3) participants in an alternate 406
608	608	retirement program who meet the service requirements of section 5-162 407
609	609	or subsection (a) of section 5-166, (4) anyone receiving benefits under 408
610	610	section 5-144 or from any state-sponsored retirement system, except the 409
611	611	teachers' retirement system and the municipal employees retirement 410
612	612	system, (5) judges of probate and Probate Court employees, (6) the 411
613	613	surviving spouse, and any dependent children of a state police officer, a 412
614	614	member of an organized local police department, a firefighter or a 413
615	615	constable who performs criminal law enforcement duties who dies 414
616	616	before, on or after June 26, 2003, as the result of injuries received while 415
617	617	acting within the scope of such officer's or firefighter's or constable's 416
618	618	employment and not as the result of illness or natural causes, and whose 417
619	619	surviving spouse and dependent children are not otherwise eligible for 418
620	620	a group hospitalization and medical and surgical insurance plan. 419
621	621	Coverage for a dependent child pursuant to this subdivision shall 420
622	622	terminate no earlier than the end of the calendar year during whichever 421
623	623	of the following occurs first, the date on which the child: Becomes 422
624	624	covered under a group health plan through the dependent's own 423
625	625	employment; or attains the age of twenty-six, (7) employees of the 424
626	626	Capital Region Development Authority established by section 32-601, 425
627	627	[and] (8) the surviving spouse and dependent children of any employee 426
628	628	of a municipality who dies on or after October 1, 2000, as the result of 427
629	629	injuries received while acting within the scope of such employee's 428
630	630	employment and not as the result of illness or natural causes, and whose 429
631	631	surviving spouse and dependent children are not otherwise eligible for 430
632	632	a group hospitalization and medical and surgical insurance plan. For 431
633	633	purposes of this subdivision, "employee" means any regular employee 432
634	634	or elective officer receiving pay from a municipality, "municipality" 433
635	635	means any town, city, borough, school district, taxing district, fire 434
636	636	district, district department of health, probate district, housing 435
637	637	Raised Bill No. 1443
638	638
639	639
640	640
641	641	LCO No. 5791 17 of 18
642	642
643	643	authority, regional workforce development board established under 436
644	644	section 31-3k, flood commission or authority established by special act 437
645	645	or regional council of governments, and (9) the surviving spouse and 438
646	646	dependent children of any correction officer or investigator who is 439
647	647	killed in the line of duty on or after July 1, 2025, and whose surviving 440
648	648	spouse and dependent children are not otherwise eligible for a group 441
649	649	hospitalization and medical and surgical insurance plan. For purposes 442
650	650	of this subdivision, "correction officer", "investigator" and "killed in the 443
651	651	line of duty" have the same meanings as provided in section 1 of this act. 444
652	652	For purposes of subdivision (6) of this subsection, "firefighter" means 445
653	653	any person who is regularly employed and paid by any municipality for 446
654	654	the purpose of performing firefighting duties for a municipality on 447
655	655	average of not less than thirty-five hours per week. The minimum 448
656	656	benefits to be provided by such plan or plans shall be substantially equal 449
657	657	in value to the benefits that each such employee or member of the 450
658	658	General Assembly could secure in such plan or plans on an individual 451
659	659	basis on the preceding first day of July. The state shall pay for each such 452
660	660	employee and each member of the General Assembly covered by such 453
661	661	plan or plans the portion of the premium charged for such member's or 454
662	662	employee's individual coverage and seventy per cent of the additional 455
663	663	cost of the form of coverage and such amount shall be credited to the 456
664	664	total premiums owed by such employee or member of the General 457
665	665	Assembly for the form of such member's or employee's coverage under 458
666	666	such plan or plans. On and after January 1, 1989, the state shall pay for 459
667	667	anyone receiving benefits from any such state-sponsored retirement 460
668	668	system one hundred per cent of the portion of the premium charged for 461
669	669	such member's or employee's individual coverage and one hundred per 462
670	670	cent of any additional cost for the form of coverage. The balance of any 463
671	671	premiums payable by an individual employee or by a member of the 464
672	672	General Assembly for the form of coverage shall be deducted from the 465
673	673	payroll by the State Comptroller. The total premiums payable shall be 466
674	674	remitted by the Comptroller to the insurance company or companies or 467
675	675	nonprofit organization or organizations providing the coverage. The 468
676	676	amount of the state's contribution per employee for a health 469
677	677	Raised Bill No. 1443
678	678
679	679
680	680
681	681	LCO No. 5791 18 of 18
682	682
683	683	maintenance organization option shall be equal, in terms of dollars and 470
684	684	cents, to the largest amount of the contribution per employee paid for 471
685	685	any other option that is available to all eligible state employees included 472
686	686	in the health benefits plan, but shall not be required to exceed the 473
687	687	amount of the health maintenance organization premium. 474
688	688	This act shall take effect as follows and shall amend the following
689	689	sections:
690	690
691	691	Section 1 July 1, 2025 New section
692	692	Sec. 2 July 1, 2025, and
693	693	applicable to taxable years
694	694	commencing on or after
695	695	January 1, 2025
696	696	12-701(a)(20)(B)
697	697	Sec. 3 July 1, 2025 5-259(a)
698	698
699	699	Statement of Purpose:
700	700	To provide survivor's benefits and health insurance coverage to the
701	701	family members of correction officers, Court Support Services Division
702	702	investigators, Criminal Justice Division investigators and Office of the
703	703	Chief Public Defender investigators killed in the line of duty.
704	704
705	705	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
706	706	that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
707	707	underlined.]
708	708