HB 5114 Connecticut House · 2026 Regular Session

AN ACT ESTABLISHING A REFUNDABLE CREDIT AGAINST THE PERSONAL INCOME TAX FOR A PORTION OF ANNUAL RENT PAYMENTS MADE BY A TAXPAYER FOR A PRIMARY RESIDENCE IN THE STATE.

HB 5114 would create a refundable tax credit for renters in the state who pay personal income tax. It allows eligible renters to claim a credit equal to a portion of their rent payments for a primary residence, based on the property tax assessed on that rental property. This credit directly reduces the renter's tax liability and, because it's refundable, could provide a cash refund even if the renter owes no tax. The bill affects renters with primary residences in the state who pay income tax, targeting those whose rent payments correlate with the property tax burden on their landlord's property.

Bill status in committee 1 of 4 stages cleared

Introduction

Feb 2026

Committee Review

Floor Vote

Governor

Introduced Feb 10, 2026 Last action Apr 16, 2026

Maddy AI version diff · 2 comparisons

What changed between versions

Committee Bill → FIN Joint Favorable Substitute · 4 edits

MODERATE

The bill was renumbered from a Committee Bill to a Substitute Bill, indicating it has passed through committee review and been revised. The most significant change is the addition of new requirements for landlords to issue rent certificates to tenants, which tenants must file with their tax returns to claim the credit. The bill also reorganized the definition of 'Rent' and the reporting requirements, moving them to new subsections for clarity.

Scope change

The scope of the bill remains focused on establishing a refundable tax credit for renters, but the scope of obligations has expanded to include landlords who must now provide documentation to tenants.

REQUIREMENT

Landlords and managing agents are now required to furnish a certificate of rent paid to eligible renters on or before February 1st of the following year.

Renters who do not receive a certificate from their landlord are allowed to submit an affidavit with the required information to claim the credit.

DEFINITION

The definition and exclusions of what counts as 'Rent' were reorganized into new subsections (d) and (e) to clarify included and excluded items.

TECHNICAL

The bill header was updated from 'Committee Bill' to 'Substitute Bill' and the page headers were updated to reflect the new version number.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 30, 2026

Lower · Passed

Joint Favorable Substitute

lower

Mar 11, 2026

Committee

REF. TO JOINT COMM. ON Finance, Revenue and Bonding

lower

Mar 10, 2026

Lower · Passed

DRAFTED BY COMMITTEE

lower

Feb 10, 2026

Committee

REF. TO JOINT COMM. ON Finance, Revenue and Bonding

lower

14 primary · 0 co-sponsors