AN ACT ELIMINATING THE QUALIFYING INCOME THRESHOLDS FOR THE PERSONAL INCOME TAX DEDUCTIONS FOR SOCIAL SECURITY BENEFITS.

HB 6317 eliminates income limits that previously restricted who could claim a tax deduction for Social Security benefits. It directly affects taxpayers receiving Social Security income who were previously ineligible for the deduction due to income thresholds. The bill amends statute 12-701 to remove these thresholds, allowing all qualifying Social Security recipients to claim the deduction regardless of their income level. This changes the tax code to simplify eligibility without altering the deduction amount itself.