The proposed bill, General Assembly Proposed Bill No. 129, seeks to amend section 12-701 of the general statutes to exempt one hundred percent of the pension income received by taxpayers who have served in state or municipal law enforcement from the personal income tax. This change aims 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 law enforcement pensions, while no existing legal language is deleted. The intent of the legislation is to recognize the service of law enforcement officers and to support their financial well-being in retirement.