AN ACT EXPANDING A PERSONAL INCOME TAX DEDUCTION TO INCLUDE CERTAIN MEMBERS OF THE UNIFORMED SERVICES.

HB 5231 expands a state personal income tax deduction to include retired members of the National Oceanic and Atmospheric Administration (NOAA) Commissioned Corps and the Public Health Service (PHS) Commissioned Corps. It modifies the tax code to allow these retirees to deduct retirement pay received from the U.S. government, which was previously excluded. The bill directly affects eligible retirees from these two specific federal uniformed services. This change provides a tax benefit for their retirement income without altering other tax provisions.