The proposed bill, General Assembly Proposed Bill No. 44, seeks to amend section 12-701 of the general statutes to increase the qualifying income thresholds for the full Social Security benefits deduction from the personal income tax. The new thresholds will allow unmarried individuals and married individuals filing separately to qualify if their income is less than one hundred thousand dollars, while heads of households and married individuals filing jointly will qualify if their income is less than one hundred fifty thousand dollars.

This change aims to provide greater tax relief to individuals receiving Social Security benefits by raising the income limits that determine eligibility for the deduction. The bill does not specify any deletions from current law, focusing solely on the insertion of the new income thresholds.