AN ACT ELIMINATING THE QUALIFYING INCOME THRESHOLDS FOR THE PERSONAL INCOME TAX DEDUCTIONS FOR SOCIAL SECURITY BENEFITS.

SB 189 would remove income limits that currently restrict who can deduct Social Security benefits from their state personal income tax. Currently, taxpayers with higher incomes cannot claim this deduction, but the bill would eliminate those thresholds, making the deduction available to all state residents receiving Social Security benefits regardless of their total income. The bill amends section 12-701 of the state tax code to achieve this change. This policy adjustment directly affects taxpayers who rely on Social Security benefits and file state income tax returns.