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

This bill raises the income limits for taxpayers to deduct Social Security benefits from their state income tax. It increases the threshold to under $100,000 for single filers and married individuals filing separately, and under $150,000 for heads of household and married couples filing jointly. This change means more Social Security recipients with incomes near these new limits will qualify for the deduction without paying tax on their benefits. The policy directly affects state taxpayers receiving Social Security who previously faced tax on benefits due to income thresholds.