The proposed bill, General Assembly Proposed Bill No. 5090, aims to amend section 12-701 of the general statutes to introduce a personal income tax deduction for compensation received by taxpayers who serve as members of a military funeral honor guard detail. This deduction would apply specifically to compensation earned while attending funerals in this capacity, as outlined in section 27-76 of the general statutes.

The bill seeks to recognize and support the contributions of honor guard members by allowing them to deduct their compensation from their taxable income. This initiative reflects a commitment to honoring military service and providing financial relief to those who participate in these solemn duties. No deletions from current law are specified in the text of the bill.