The proposed bill, General Assembly Proposed Bill No. 5012, aims to amend section 12-701 of the general statutes by eliminating the qualifying income thresholds for the personal income tax deductions for Social Security benefits. This change would allow individuals to claim deductions for their Social Security benefits without being subject to income limits, thereby potentially increasing the tax relief available to a broader range of taxpayers. The primary purpose of this legislation is to simplify the tax process for individuals receiving Social Security benefits and to provide financial relief by removing barriers that currently restrict eligibility for deductions based on income levels. By doing so, the bill seeks to enhance the financial well-being of retirees and others who rely on Social Security as a significant source of income.