The proposed bill, General Assembly Proposed Bill No. 1202, seeks to amend chapter 229 of the general statutes to provide specific tax benefits for certain surviving spouses. Under the new provisions, a surviving spouse who is at least sixty-five years old, claims no dependents, and has previously filed tax returns as married individuals filing jointly before their spouse's death will be allowed to continue using the marginal tax rates applicable to married individuals filing jointly. This change aims to ease the tax burden on eligible surviving spouses by allowing them to maintain the more favorable tax rates.

The bill does not specify any deletions from current law but introduces new legal language that establishes the criteria for qualifying surviving spouses. By enabling these individuals to retain the joint filing tax rates, the bill intends to provide financial relief and support to older surviving spouses during a challenging time.