AN ACT CONCERNING ADDITIONAL VOLUNTARY PERSONAL INCOME TAX PAYMENTS.

HB 5049 allows taxpayers to voluntarily pay more than the amount owed on their personal income tax return. The bill amends Chapter 229 of the general statutes to permit this additional payment without requiring a specific reason. It directly affects individual taxpayers who choose to make extra payments toward their state income tax liability. This is a procedural change enabling voluntary overpayment, not a new tax or benefit.