SB 99

General Assembly  Proposed Bill No. 99
      February Session, 2026  LCO No. 361
    Referred to Committee on  FINANCE, REVENUE AND
    BONDING
    Introduced by:
     SEN. HARDING, 30th Dist.  SEN. BERTHEL, 32nd Dist.
     SEN. MARTIN, 31st Dist.  SEN. FAZIO, 36th Dist.
     SEN. SAMPSON, 16th Dist.  SEN. GORDON, 35th Dist.
     SEN. CICARELLA, 34th Dist.  SEN. KISSEL, 7th Dist.
     SEN. SOMERS, 18th Dist.  SEN. PERILLO J., 21st Dist.
     SEN. HWANG, 28th Dist.
 AN ACT ESTABLISHING A REFUNDABLE CREDIT AGAINST THE
 PERSONAL INCOME TAX FOR THE AMOUNT OF MOTOR VEHICLE
 PROPERTY TAX PAID.
 Be it enacted by the Senate and House of Representatives in General
 Assembly convened:
1  That chapter 229 of the general statutes be amended to (1) establish a
2      refundable credit against the personal income tax for the amount of
3      motor vehicle property tax paid for a taxable year by taxpayers with
4      adjusted gross income of less than one hundred thousand dollars for
5      single filers and less than two hundred thousand dollars for married
6      individuals filing jointly, and (2) limit the credit under section 12-704c
7      of the general statutes to property tax paid on primary residences.
       Statement of Purpose:
       To (1) establish a refundable credit against the personal income tax for
       the amount of motor vehicle property tax paid for a taxable year by
    LCO No. 361  1 of 2
  Proposed Bill No.   99
   taxpayers with adjusted gross income of less than one hundred
   thousand dollars for single filers and less than two hundred thousand
   dollars for married individuals filing jointly, and (2) limit the credit
   under section 12-704c of the general statutes to property tax paid on
   primary residences.
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