The proposed bill, General Assembly Proposed Bill No. 114, 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 receiving Social Security benefits to fully deduct these benefits from their taxable income, regardless of their overall income level. The intent of the bill is to provide financial relief to recipients of Social Security by removing the limitations that currently restrict the ability to claim deductions based on income thresholds. By doing so, the bill seeks to enhance the financial well-being of those who rely on Social Security benefits, thereby promoting greater equity in the tax system.