AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR CHARITABLE CONTRIBUTIONS REPORTED ON A TAXPAYER'S FEDERAL INCOME TAX RETURN.

HB 5052 would allow Connecticut taxpayers to deduct charitable contributions they already reported on their federal income tax returns from their state personal income tax. The deduction applies only to gifts claimed on federal returns, matching the amount reported to the IRS. This would reduce the state tax burden for eligible taxpayers who itemize deductions on their federal returns. The bill does not alter federal deduction rules or create new charitable giving incentives.