Bill Summary

• Establishes a personal income tax deduction for compensation received by individuals serving as members of a military funeral honor guard detail under Connecticut General Statutes section 27-76.

• Deduction applies to the extent compensation is properly includable in gross income for federal income tax purposes.

• Effective July 1, 2024, and applicable to taxable years commencing on or after January 1, 2024.

• Adds new subsection (xxxv) to the existing list of Connecticut income tax deductions in section 12-701(a)(20)(B).