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CT HB05362

Bill

Status

Introduced

2/29/2012

Primary Sponsor

Higher Education and Employment Advancement Committee

Click for details

Origin

House of Representatives

2012 General Assembly

AI Summary

  • Allows Connecticut taxpayers to deduct student loan interest payments from personal income tax, effective for taxable years beginning January 1, 2012
  • Maximum annual deduction is $2,500 per taxpayer for interest paid on qualified student loans
  • Applies to loans taken out for qualified education expenses (tuition, fees, room and board, books, supplies, and necessary expenses) at eligible institutions of higher education for the taxpayer, spouse, or dependent
  • Deduction available only to taxpayers with modified adjusted gross income below $75,000 (or $150,000 for joint filers) and filing status other than married filing separately
  • Defines qualified student loans as loans used to pay education costs for eligible students enrolled at least half-time in certificate or degree programs at institutions participating in federal student aid programs

Legislative Description

An Act Concerning A Deduction From The Personal Income Tax For Student Loan Interest.

Last Action

Favorable Change of Reference, Senate to Committee on Finance, Revenue and Bonding

3/19/2012

Committee Referrals

Finance, Revenue and Bonding3/13/2012
Higher Education and Employment Advancement2/29/2012

Full Bill Text

No bill text available