The proposed bill, General Assembly Proposed Bill No. 129, aims to amend section 12-701 of the general statutes to exempt 100% of the pension income received by individuals who have served in state or municipal law enforcement from the personal income tax. This legislative change is intended to provide financial relief to retired law enforcement personnel by ensuring that their pension income is not subject to taxation.

The bill introduces new legal language that specifies this exemption for pension income derived from careers in law enforcement, while no deletions from existing law are noted in the text provided. The overarching goal of the bill is to support law enforcement retirees by alleviating their tax burden, thereby recognizing their service and contributions to public safety.