The proposed bill, General Assembly Proposed Bill No. 54, aims to amend section 12-701 of the general statutes to introduce a personal income tax deduction specifically for college tuition payments made by taxpayers. This change is intended to provide financial relief to individuals who are paying for higher education expenses, thereby encouraging access to college education.

The bill does not specify the exact amount of the deduction or any eligibility criteria, but it emphasizes the importance of supporting taxpayers in managing the costs associated with college tuition. By establishing this deduction, the bill seeks to alleviate some of the financial burdens faced by families and individuals pursuing higher education.