AN ACT CONCERNING THE QUALIFYING INCOME THRESHOLDS FOR THE SOCIAL SECURITY BENEFITS DEDUCTION FROM THE PERSONAL INCOME TAX.

SB 121 adjusts Connecticut's income tax thresholds to allow more residents to deduct Social Security benefits from their state personal income tax. It increases the income limit to $100,000 for single filers and married individuals filing separately, and to $150,000 for heads of household and married couples filing jointly. Taxpayers earning below these new thresholds will qualify for the full deduction, reducing their state tax burden on Social Security income. This change expands eligibility for the deduction under Connecticut's tax code.