House Bill 6011 (HB6011 File No. 21) seeks to amend the Connecticut state tax law to include a personal income tax deduction for individuals who receive compensation for serving in military funeral honor guard details. The bill, which is effective from July 1, 2023, and applicable to taxable years starting on or after January 1, 2023, aims to exclude honor guard detail compensation from state income tax. The bill does not specify the exact language of the deduction but indicates that the provisions for this deduction may be found elsewhere in the bill or accompanying legislative materials.

The fiscal impact of HB6011 is estimated to result in an annual loss of approximately $25,000 to the state's General Fund, beginning in the fiscal year 2024. This estimate is based on the average annual honor guard detail compensation from the fiscal years 2019 to 2022. The bill has been reported favorably by the Veterans' and Military Affairs Committee with a unanimous vote and has no municipal impact. The bill's passage would provide a tax benefit to those who serve in military funeral honor guard details, recognizing their service and potentially encouraging participation in such details.

Statutes affected:
Committee Bill: 12-701
VA Joint Favorable: 12-701
File No. 21: 12-701