The proposed bill, General Assembly Proposed Bill No. 5052, aims to amend chapter 229 of the general statutes to introduce a personal income tax deduction for charitable contributions that taxpayers report on their federal income tax returns. This new legal language will allow taxpayers to deduct the amount of their charitable contributions from their state income tax, thereby potentially reducing their overall tax liability.

The bill does not specify any deletions from current law, focusing solely on the insertion of the new provision for the tax deduction. The intent behind this legislation is to encourage charitable giving by providing a financial incentive for taxpayers, which aligns with the broader goal of supporting nonprofit organizations and community services.