HB 1173 Summary

• Increases the civil service annuity income tax deduction from $2,000 to $13,000 through a seven-year phase-in period beginning in 2011.

• Deduction amounts: $5,000 (2011-2012), $8,000 (2013-2014), $11,000 (2015-2016), and $13,000 (2017 and thereafter).

• Extends the deduction to surviving spouses of civil service annuitants, with no age requirement for surviving spouses.

• Maintains the existing requirement that individuals must be at least 62 years old to claim the deduction, except for surviving spouses.

• Effective January 1, 2011, retroactive, with an emergency declaration included in the bill.