AN ACT EXEMPTING FROM THE PERSONAL INCOME TAX PENSIONS RECEIVED BY CERTAIN LAW ENFORCEMENT PERSONNEL.

SB 129 exempts 100% of pension income from personal income tax for retired state and municipal law enforcement officers. It directly affects law enforcement personnel who received pensions after a career in public safety roles. The bill amends Section 12-701 of the general statutes to remove taxation on these pension payments. This is a straightforward tax policy change with no additional provisions or implementation mechanisms beyond the exemption.