Sen. Ryan Fazio

Maddy summarySB 100 reduces the two lowest personal income tax rates for eligible taxpayers. It eliminates the 2% tax rate for single filers earning under $100,000 annually and lowers the 4.5% rate to 3% for those in that bracket. Similarly, it removes the 2% rate for married couples filing jointly earning under $200,000 and reduces the 4.5% rate to 3% for them. The bill directly affects low-to-moderate income earners by decreasing their tax burden on the lowest income levels. These changes apply to taxable income falling within the specified thresholds under the state's income tax code.

Maddy summarySB 105 eliminates specific fees for occupational and professional licenses, permits, certifications, and registrations. It directly affects speech-language pathologists (removing their license fees), professionals regulated by the Department of Consumer Protection (removing their license, permit, certification, and registration fees), and teachers (removing teaching certificate fees). The bill removes these fees by amending general statutes to delete the associated charges. This is a concrete policy change focused solely on reducing costs for these regulated professions, as stated in the bill's purpose.

Maddy summarySB 181 directs $330.8 million from the state's Budget Reserve Fund to the General Fund to provide refunds of personal income tax actually paid by taxpayers who filed federal tax returns for the 2025 tax year. The Department of Revenue Services will calculate individual refunds based on actual tax paid. This one-time refund affects taxpayers who filed federal returns for 2025, using existing state funds rather than changing tax rates or laws. The bill does not create new tax obligations or alter future tax policy.

Maddy summarySB 99 creates a refundable tax credit against personal income tax equal to the motor vehicle property tax paid by qualifying taxpayers. It directly affects low-to-moderate-income individuals: single filers with adjusted gross income under $100,000 and married couples filing jointly with income under $200,000. The credit is refundable, meaning eligible taxpayers receive cash back even if the credit exceeds their income tax liability. The bill specifically applies to motor vehicle property tax, not home property tax (though the text references a separate residence tax limitation, which is unrelated to this vehicle credit). This is a concrete policy change that reduces the tax burden for vehicle owners meeting the income thresholds.

Maddy summarySB 37 eliminates the application fee for health care professionals (such as doctors, nurses, and allied health workers) seeking licensure through the Department of Public Health and caps the total licensure fee at $200. This directly affects individuals applying for or renewing their state licenses to practice in health care roles. The bill removes the current application fee and ensures no professional pays more than $200 for the full licensure process. The change lowers upfront costs for health care professionals entering or maintaining their practice in the state.

Maddy summarySB 38 imposes a capital gains tax on endowment funds at institutions of higher education valued at over $500,000 per student. The tax applies to growth in these endowments and generates revenue specifically for reducing required contributions to Connecticut's Paid Family and Medical Leave Insurance Program (Section 31-49g). This bill directly affects public and private universities meeting the per-student endowment threshold. The policy change shifts revenue from higher education endowments to lower costs for workers participating in the state's leave insurance program.

Maddy summarySB 39 requires that the income thresholds for the state's personal income tax be automatically adjusted each year based on changes in the consumer price index (CPI). This means tax brackets will rise with inflation, preventing taxpayers from moving into higher tax brackets simply because their income hasn't kept pace with rising costs. The bill directly affects all individuals and households subject to the state's personal income tax by ensuring their tax liability doesn't increase due to inflation alone. The key mechanism is linking threshold adjustments directly to the CPI, creating a permanent, automatic update process without requiring new legislation each year.

Maddy summarySB 40 establishes a state tax credit for individuals and businesses that donate to nonprofit organizations providing educational access and opportunity scholarships. The credit would allow donors to reduce their state income tax liability by a portion of their donation amount, directly incentivizing private funding for scholarship programs. This bill primarily affects taxpayers who make qualifying donations and the nonprofits administering these scholarships, without specifying credit percentages or donation limits. The legislation aims to expand private support for educational opportunities through tax incentives, as stated in its purpose.

Maddy summarySB 82 eliminates all application fees charged by state occupational licensing boards and caps annual license renewal fees at $100 for all professions requiring state licensing. This directly affects individuals seeking or renewing licenses for occupations like plumbers, cosmetologists, electricians, or contractors. The bill requires licensing boards to remove all upfront application costs and limits renewal fees to a maximum of $100 per year. It makes no exceptions for specific professions or fee structures, applying uniformly across all state-licensed occupations. The policy change aims to reduce upfront and recurring costs for workers entering or maintaining licensed careers.

Maddy summaryHB 5366 requires health insurance plans to cover mental health services provided via telehealth for state residents temporarily out of state due to attending college or university. It mandates that the treating healthcare provider must be licensed in the state to offer these services. This policy change ensures students temporarily living outside the state for education can access covered mental health care through telehealth without coverage gaps. The bill does not apply to other telehealth services or to people not meeting these specific conditions. It amends insurance statutes to require this coverage for the defined group.