Connecticut 2026 Regular Session

Connecticut House Bill HB05089

Introduced
2/9/26  

Caption

An Act Exempting Overtime Wages, Tips Or Gratuities And Social Security Benefits From The Personal Income Tax.

Impact

The proposed bill has the potential to significantly reduce the effective tax rate for individuals earning overtime wages and those who receive tips or gratuities. By excluding these income sources from the taxable income calculation, the bill aims to enhance disposable income for residents, allowing them to invest more in local economies and improve their quality of life. Additionally, exempting Social Security benefits could particularly aid retirees and individuals on fixed incomes, providing them with more financial flexibility.

Summary

House Bill 5089 aims to amend Chapter 229 of the general statutes to exempt overtime wages, tips or gratuities, and Social Security benefits from the personal income tax. This legislation is introduced with the intention of alleviating the tax burden on individuals by providing exemptions on specific sources of income that are often crucial for many households, particularly in supporting their financial stability and growth. The exemption of these income sources is positioned as a measure that could benefit various demographics, including low- and middle-income earners who may rely on overtime or tips as part of their earnings.

Contention

As with many tax-related proposals, HB 5089 may face contention regarding its fiscal impact on state revenues. Opponents might argue that while tax relief for specific groups is beneficial, it may also lead to decreased revenue for state programs that rely on income tax. Concerns may arise regarding how the state plans to balance its budget in the face of potential revenue losses from these exemptions. Furthermore, discussions about equity could surface, questioning whether all residents would benefit equally from the proposed exemptions or if it disproportionately favors certain income brackets.

Notable_points

The bill's introduction reflects a broader push toward tax reform and consideration for low-income individuals and families. If passed, the legislation would set a precedent for exempting additional forms of income in the future, which might lead to a more substantial overhaul of the state's personal income tax structure. Supporters of the bill might advocate that alleviating tax burdens in this manner could stimulate economic activity, while critics may caution about long-term fiscal sustainability and implications for state-funded programs.

Companion Bills

No companion bills found.

Previously Filed As

CT SB00735

An Act Exempting Social Security Benefits And Pension Or Annuity Income From The Personal Income Tax.

CT HB05728

An Act Establishing A Personal Income Tax Deduction For Tips Or Gratuities.

CT HB05975

An Act Establishing A Personal Income Tax Deduction For Tips Or Gratuities.

CT SB00651

An Act Exempting Overtime Income From The Personal Income Tax.

CT HB05024

An Act Concerning An Exemption From The Personal Income Tax For Overtime Income.

CT SB00121

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

CT HB06465

An Act Increasing The Qualifying Income Thresholds For The Personal Income Tax Deductions For Social Security Benefits.

CT HB05413

An Act Eliminating The Qualifying Income Thresholds For The Personal Income Tax Deductions For Social Security Benefits.

CT HB05408

An Act Eliminating The Qualifying Income Thresholds For The Personal Income Tax Deductions For Social Security Benefits.

CT HB06317

An Act Eliminating The Qualifying Income Thresholds For The Personal Income Tax Deductions For Social Security Benefits.

Similar Bills

No similar bills found.