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CT HB07055
Bill
Status
2/20/2025
Primary Sponsor
Public Safety and Security Committee
Click for details
AI Summary
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Municipalities may establish property tax abatement programs for surviving spouses or domestic partners of police officers, firefighters, or EMTs who die in the line of duty, effective October 1, 2025
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Volunteer firefighters, volunteer fire police officers, and volunteer ambulance members may deduct up to $2,000 in qualified payments (stipends) from Connecticut personal income tax, effective for tax years beginning January 1, 2026
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The volunteer stipend deduction applies to "qualified payments" as defined under Section 139B of the Internal Revenue Code, which covers state and local government payments to volunteer emergency responders
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The domestic partner provision expands existing law that previously only covered surviving spouses, with municipalities defining "domestic partner" through local ordinance
Legislative Description
An Act Concerning A Municipal Tax Abatement For Surviving Domestic Partners Of Police Officers, Firefighters And Emergency Medical Technicians And Allowing A Personal Income Tax Deduction For Stipends Paid To Volunteer Firefighters, Volunteer Fire Police Officers And Volunteer Ambulance Members.
Last Action
File Number 829
5/5/2025