The proposed bill, General Assembly Proposed Bill No. 207, aims to amend the general statutes to exempt overtime income from the personal income tax for employees. This legislative change is intended to provide financial relief to workers who earn additional income through overtime, thereby encouraging more hours of work without the burden of increased taxation on that income.

Specifically, the bill introduces new legal language that states any overtime income earned by an employee will be exempt from the personal income tax, effectively removing the tax liability associated with such earnings. There are no deletions from current law mentioned in the bill text, indicating a straightforward addition to the existing tax framework. The bill has been referred to the Committee on Finance, Revenue and Bonding for further consideration.