Connecticut 2026 Session Status: Passed Senate Bipartisan · 22 R · 16 D cosponsors

SB 373 — AN ACT ALLOWING A PERSONAL INCOME TAX DEDUCTION FOR STIPENDS PAID TO VOLUNTEER FIREFIGHTERS, VOLUNTEER FIRE POLICE OFFICERS AND VOLUNTEER AMBULANCE MEMBERS.

Last action — HOUSE CALENDAR NUMBER 497

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill has passed the Senate. Introduced February 26, 2026. It now moves to the second chamber.

Next likely step: consideration and a floor vote in the House.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

Upgrade to see the exact probability and what's driving it.

A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Advancing 54% · moderate confidence

  • Passed Senate

    Current position in the legislative process.

  • 38 sponsors

    38 primary, 0 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (22 R · 16 D) — cross-party backing.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Bill Text

What changed in the latest version

50 added · 121 removed

Plain-language change summary

The bill SB 373 has received a "Joint Favorable" recommendation from the Finance Committee. This means that the committee is in agreement that the bill should move forward for further consideration. This is an important step in the legislative process, as it shows bipartisan support and paves the way for more discussion and potential changes before a final vote.

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Senate General Assembly File No.
General Assembly Raised Bill No.
281 February Session, 2026 Senate Bill No.
373 February Session, 2026 LCO No.
373 Senate, March 31, 2026 The Committee on Public Safety and Security reported through SEN.
1259 Referred to Committee on PUBLIC SAFETY AND SECURITY Introduced by:
GASTON of the 23rd Dist., Chairperson of the Committee on the part of the Senate, that the bill ought to pass.
(PS) AN ACT ALLOWING A PERSONAL INCOME TAX DEDUCTION FOR STIPENDS PAID TO VOLUNTEER FIREFIGHTERS, VOLUNTEER FIRE POLICE OFFICERS AND VOLUNTEER AMBULANCE MEMBERS.
AN ACT ALLOWING A PERSONAL INCOME TAX DEDUCTION FOR STIPENDS PAID TO VOLUNTEER FIREFIGHTERS, VOLUNTEER FIRE POLICE OFFICERS AND VOLUNTEER AMBULANCE MEMBERS.
(iii) To the extent properly includable in gross income for federal SB373 / File No.
(iii) To the extent properly includable in gross income for federal income tax purposes, the amount of any refund or credit for LCO 1259 1 of 14 Raised Bill No.
281 1 SB373 File No.
373 overpayment of income taxes imposed by this state, or any other state of the United States or a political subdivision thereof, or the District of Columbia;
281 income tax purposes, the amount of any refund or credit for overpayment of income taxes imposed by this state, or any other state of the United States or a political subdivision thereof, or the District of Columbia;
(viii) Any interest on indebtedness incurred or continued to purchase or carry obligations or securities the interest on which is subject to tax under thischapter butexempt fromfederalincome tax,totheextentthat such interest on indebtedness is not deductible in determining federal SB373 / File No.
(viii) Any interest on indebtedness incurred or continued to purchase or carry obligations or securities the interest on which is subject to tax under thischapter butexempt fromfederalincome tax,totheextentthat such interest on indebtedness is not deductible in determining federal adjusted gross income and is attributable to a trade or business carried LCO 1259 2 of 14 Raised Bill No.
281 2 SB373 File No.
373 on by such individual;
281 adjusted gross income and is attributable to a trade or business carried on by such individual;
(II) For taxable years commencing prior to January 1, 2019, for a person who files a return under the federal income tax as an unmarried individual whose federal adjusted gross income for such taxable year is fifty thousand dollars or more, or as a married individual filing separately whose federal adjusted gross income for such taxable year is fifty thousand dollars or more, or for a husband and wife who file a return under the federal income tax as married individuals filing jointly whose federal adjusted gross income from such taxable year is sixty SB373 / File No.
(II) For taxable years commencing prior to January 1, 2019, for a person who files a return under the federal income tax as an unmarried individual whose federal adjusted gross income for such taxable year is fifty thousand dollars or more, or as a married individual filing separately whose federal adjusted gross income for such taxable year is fifty thousand dollars or more, or for a husband and wife who file a return under the federal income tax as married individuals filing jointly whose federal adjusted gross income from such taxable year is sixty thousand dollars or more or for a person who files a return under the LCO 1259 3 of 14 Raised Bill No.
281 3 SB373 File No.
373 federal income tax as a head of household whose federal adjusted gross income for such taxable year is sixty thousand dollars or more, an amount equal to the difference between the amount of Social Security benefits includable for federal income tax purposes and the lesser of twenty-five per cent of the Social Security benefits received during the taxable year, or twenty-five per cent of the excess described in Section 86(b)(1) of the Internal Revenue Code;
281 thousand dollars or more or for a person who files a return under the federal income tax as a head of household whose federal adjusted gross income for such taxable year is sixty thousand dollars or more, an amount equal to the difference between the amount of Social Security benefits includable for federal income tax purposes and the lesser of twenty-five per cent of the Social Security benefits received during the taxable year, or twenty-five per cent of the excess described in Section 86(b)(1) of the Internal Revenue Code;
and (IV) For the taxable year commencing January 1, 2019, and each taxable year thereafter, for a person who files a return under the federal income tax as an unmarried individual whose federal adjusted gross income for such taxable year is seventy-five thousand dollars or more, or asamarriedindividualfiling separately whosefederaladjustedgross income for such taxable year is seventy-five thousand dollars or more, or for a husband and wife who file a return under the federal income tax as married individuals filing jointly whose federal adjusted gross income from such taxable year is one hundred thousand dollars or more or for a person who files a return under the federal income tax as a head of household whose federal adjusted gross income for such taxable year is one hundred thousand dollars or more, an amount equal to the difference between the amount of Social Security benefits includable for SB373 / File No.
and (IV) For the taxable year commencing January 1, 2019, and each taxable year thereafter, for a person who files a return under the federal income tax as an unmarried individual whose federal adjusted gross income for such taxable year is seventy-five thousand dollars or more, or asamarriedindividualfiling separately whosefederaladjustedgross income for such taxable year is seventy-five thousand dollars or more, or for a husband and wife who file a return under the federal income tax as married individuals filing jointly whose federal adjusted gross income from such taxable year is one hundred thousand dollars or more or for a person who files a return under the federal income tax as a head of household whose federal adjusted gross income for such taxable year is one hundred thousand dollars or more, an amount equal to the difference between the amount of Social Security benefits includable for federal income tax purposes and the lesser of twenty-five per cent of the LCO 1259 4 of 14 Raised Bill No.
281 4 SB373 File No.
373 Social Security benefits received during the taxable year, or twenty-five per cent of the excess described in Section 86(b)(1) of the Internal Revenue Code;
281 federal income tax purposes and the lesser of twenty-five per cent of the Social Security benefits received during the taxable year, or twenty-five per cent of the excess described in Section 86(b)(1) of the Internal Revenue Code;
(xvi) To the extent properly includable in gross income for federal income tax purposes, any income received from the United States government as retirement pay for a retired member of (I) the Armed Forces of the United States, as defined in Section 101 of Title 10 of the SB373 / File No.
(xvi) To the extent properly includable in gross income for federal income tax purposes, any income received from the United States government as retirement pay for a retired member of (I) the Armed Forces of the United States, as defined in Section 101 of Title 10 of the United States Code, or (II) the National Guard, as defined in Section 101 LCO 1259 5 of 14 Raised Bill No.
281 5 SB373 File No.
373 of Title 10 of the United States Code;
281 United States Code, or (II) the National Guard, as defined in Section 101 of Title 10 of the United States Code;
(xx) To the extent properly includable in gross income for federal income tax purposes, except for retirement benefits under clause (iv) of this subparagraph and retirement pay under clause (xvi) of this subparagraph, for a person who files a return under the federal income SB373 / File No.
(xx) To the extent properly includable in gross income for federal income tax purposes, except for retirement benefits under clause (iv) of this subparagraph and retirement pay under clause (xvi) of this subparagraph, for a person who files a return under the federal income LCO 1259 6 of 14 Raised Bill No.
281 6 SB373 File No.
373 tax as an unmarried individual whose federal adjusted gross income for such taxable year is less than seventy-five thousand dollars, or as a married individual filing separately whose federal adjusted gross income for such taxable year is less than seventy-five thousand dollars, or as a head of household whose federal adjusted gross income for such taxable year is less than seventy-five thousand dollars, or for a husband and wife who file a return under the federal income tax as married individuals filing jointly whose federal adjusted gross income for such taxableyearislessthanonehundredthousanddollars,(I)forthetaxable year commencing January 1, 2019, fourteen per cent of any pension or annuity income, (II) for the taxable year commencing January 1, 2020, twenty-eight per cent of any pension or annuity income, (III) for the taxable year commencing January 1, 2021, forty-two per cent of any pension or annuity income, and (IV) for the taxable years commencing January 1, 2022, and January 1, 2023, one hundred per cent of any pension or annuity income;
281 tax as an unmarried individual whose federal adjusted gross income for such taxable year is less than seventy-five thousand dollars, or as a married individual filing separately whose federal adjusted gross income for such taxable year is less than seventy-five thousand dollars, or as a head of household whose federal adjusted gross income for such taxable year is less than seventy-five thousand dollars, or for a husband and wife who file a return under the federal income tax as married individuals filing jointly whose federal adjusted gross income for such taxableyearislessthanonehundredthousanddollars,(I)forthetaxable year commencing January 1, 2019, fourteen per cent of any pension or annuity income, (II) for the taxable year commencing January 1, 2020, twenty-eight per cent of any pension or annuity income, (III) for the taxable year commencing January 1, 2021, forty-two per cent of any pension or annuity income, and (IV) for the taxable years commencing January 1, 2022, and January 1, 2023, one hundred per cent of any pension or annuity income;
T1 Federal Adjusted Gross Income Deduction T2 Less than $75,000 100.0% T3 $75,000 but not over $77,499 85.0% T4 $77,500 but not over $79,999 70.0% SB373 / File No.
T1 Federal Adjusted Gross Income Deduction T2 Less than $75,000 100.0% T3 $75,000 but not over $77,499 85.0% T4 $77,500 but not over $79,999 70.0% LCO 1259 7 of 14 Raised Bill No.
281 7 SB373 File No.
373 $80,000 but not over $82,499 55.0% T5 T6 $82,500 but not over $84,999 40.0% $85,000 but not over $87,499 25.0% T7 T8 $87,500 but not over $89,999 10.0% $90,000 but not over $94,999 5.0% T9 T10 $95,000 but not over $99,999 2.5% T11 $100,000 and over 0.0% (xxii) To the extent properly includable in gross income for federal income tax purposes, except for retirement benefits under clause (iv) of this subparagraph and retirement pay under clause (xvi) of this subparagraph, any pension or annuity income for the taxable year commencing on or after January 1, 2024, and each taxable year thereafter, in accordance with the following schedule for married individuals who file a return under the federal income tax as married individuals filing jointly whose federal adjusted gross income for such taxable year is less than one hundred fifty thousand dollars:
281 $80,000 but not over $82,499 55.0% T5 T6 $82,500 but not over $84,999 40.0% $85,000 but not over $87,499 25.0% T7 T8 $87,500 but not over $89,999 10.0% $90,000 but not over $94,999 5.0% T9 T10 $95,000 but not over $99,999 2.5% T11 $100,000 and over 0.0% (xxii) To the extent properly includable in gross income for federal income tax purposes, except for retirement benefits under clause (iv) of this subparagraph and retirement pay under clause (xvi) of this subparagraph, any pension or annuity income for the taxable year commencing on or after January 1, 2024, and each taxable year thereafter, in accordance with the following schedule for married individuals who file a return under the federal income tax as married individuals filing jointly whose federal adjusted gross income for such taxable year is less than one hundred fifty thousand dollars:
T12 Federal Adjusted Gross Income Deduction Less than $100,000 100.0% T13 T14 $100,000 but not over $104,999 85.0% $105,000 but not over $109,999 70.0% T15 T16 $110,000 but not over $114,999 55.0% $115,000 but not over $119,999 40.0% T17 T18 $120,000 but not over $124,999 25.0% $125,000 but not over $129,999 10.0% T19 T20 $130,000 but not over $139,999 5.0% $140,000 but not over $149,999 2.5% T21 T22 $150,000 and over 0.0% (xxiii) The amount of lost wages and medical, travel and housing expenses, not to exceed ten thousand dollars in the aggregate, incurred by a taxpayer during the taxable year in connection with the donation LCO 1259 8 of 14 Raised Bill No.
T12 Federal Adjusted Gross Income Deduction Less than $100,000 100.0% T13 T14 $100,000 but not over $104,999 85.0% $105,000 but not over $109,999 70.0% T15 T16 $110,000 but not over $114,999 55.0% $115,000 but not over $119,999 40.0% T17 T18 $120,000 but not over $124,999 25.0% $125,000 but not over $129,999 10.0% T19 T20 $130,000 but not over $139,999 5.0% $140,000 but not over $149,999 2.5% T21 T22 $150,000 and over 0.0% (xxiii) The amount of lost wages and medical, travel and housing expenses, not to exceed ten thousand dollars in the aggregate, incurred by a taxpayer during the taxable year in connection with the donation to another person of an organ for organ transplantation occurring on or SB373 / File No.
373 to another person of an organ for organ transplantation occurring on or after January 1, 2017;
281 8 SB373 File No.
281 after January 1, 2017;
(xxviii) To the extent properly includable in gross income for federal SB373 / File No.
LCO 1259 9 of 14 Raised Bill No.
281 9 SB373 File No.
373 (xxviii) To the extent properly includable in gross income for federal income tax purposes, for a person who files a return under the federal income tax as an unmarried individual whose federal adjusted gross income for such taxable year is less than one hundred thousand dollars, or asamarriedindividualfiling separately whosefederaladjustedgross income for such taxable year is less than one hundred thousand dollars, or as a head of household whose federal adjusted gross income for such taxableyearislessthan onehundredthousanddollars,(I)forthetaxable year commencing January 1, 2024, fifty per cent of any distribution from an individual retirement account other than a Roth individual retirementaccount,(II)forthetaxableyearcommencingJanuary1,2025, seventy-five per cent of any distribution from an individual retirement account other than a Roth individual retirement account, and (III) for the taxable year commencing January 1, 2026, and each taxable year thereafter, any distribution from an individual retirement account other than a Roth individual retirement account.
281 income tax purposes, for a person who files a return under the federal income tax as an unmarried individual whose federal adjusted gross income for such taxable year is less than one hundred thousand dollars, or asamarriedindividualfiling separately whosefederaladjustedgross income for such taxable year is less than one hundred thousand dollars, or as a head of household whose federal adjusted gross income for such taxableyearislessthan onehundredthousanddollars,(I)forthetaxable year commencing January 1, 2024, fifty per cent of any distribution from an individual retirement account other than a Roth individual retirementaccount,(II)forthetaxableyearcommencingJanuary1,2025, seventy-five per cent of any distribution from an individual retirement account other than a Roth individual retirement account, and (III) for the taxable year commencing January 1, 2026, and each taxable year thereafter, any distribution from an individual retirement account other than a Roth individual retirement account.
T23 Federal Adjusted Gross Income Deduction T24 Less than $75,000 100.0% $75,000 but not over $77,499 85.0% T25 T26 $77,500 but not over $79,999 70.0% $80,000 but not over $82,499 55.0% T27 T28 $82,500 but not over $84,999 40.0% $85,000 but not over $87,499 25.0% T29 T30 $87,500 but not over $89,999 10.0% $90,000 but not over $94,999 5.0% T31 T32 $95,000 but not over $99,999 2.5% $100,000 and over 0.0% T33 (xxix) To the extent properly includable in gross income for federal income tax purposes, for married individuals who file a return under the federal income tax as married individuals filing jointly whose federal adjusted gross income for such taxable year is less than one hundred fifty thousand dollars, (I) for the taxable year commencing January 1, 2024, fifty per cent of any distribution from an individual SB373 / File No.
T23 Federal Adjusted Gross Income Deduction Less than $75,000 100.0% T24 T25 $75,000 but not over $77,499 85.0% $77,500 but not over $79,999 70.0% T26 T27 $80,000 but not over $82,499 55.0% $82,500 but not over $84,999 40.0% T28 T29 $85,000 but not over $87,499 25.0% $87,500 but not over $89,999 10.0% T30 T31 $90,000 but not over $94,999 5.0% $95,000 but not over $99,999 2.5% T32 T33 $100,000 and over 0.0% (xxix) To the extent properly includable in gross income for federal income tax purposes, for married individuals who file a return under the federal income tax as married individuals filing jointly whose federal adjusted gross income for such taxable year is less than one LCO 1259 10 of 14 Raised Bill No.
281 10 SB373 File No.
373 hundred fifty thousand dollars, (I) for the taxable year commencing January 1, 2024, fifty per cent of any distribution from an individual retirement account other than a Roth individual retirement account, (II) for the taxable year commencing January 1, 2025, seventy-five per cent of any distribution from an individual retirement account other than a Roth individual retirement account, and (III) for the taxable year commencing January 1, 2026, and each taxable year thereafter, any distribution from an individual retirement account other than a Roth individual retirement account.
281 retirement account other than a Roth individual retirement account, (II) for the taxable year commencing January 1, 2025, seventy-five per cent of any distribution from an individual retirement account other than a Roth individual retirement account, and (III) for the taxable year commencing January 1, 2026, and each taxable year thereafter, any distribution from an individual retirement account other than a Roth individual retirement account.
T34 Federal Adjusted Gross Income Deduction T35 Less than $100,000 100.0% T36 $100,000 but not over $104,999 85.0% T37 $105,000 but not over $109,999 70.0% T38 $110,000 but not over $114,999 55.0% T39 $115,000 but not over $119,999 40.0% $120,000 but not over $124,999 25.0% T40 T41 $125,000 but not over $129,999 10.0% $130,000 but not over $139,999 5.0% T42 T43 $140,000 but not over $149,999 2.5% $150,000 and over 0.0% T44 (xxx) To the extent properly includable in gross income for federal income tax purposes, for the taxable year commencing January 1, 2022, the amount or amounts paid or otherwise credited to any eligible resident of this state under (I) the 2020 Earned Income Tax Credit enhancement program from funding allocated to the state through the Coronavirus Relief Fund established under the Coronavirus Aid, Relief, and Economic Security Act, P.L.
T34 Federal Adjusted Gross Income Deduction T35 Less than $100,000 100.0% T36 $100,000 but not over $104,999 85.0% T37 $105,000 but not over $109,999 70.0% $110,000 but not over $114,999 55.0% T38 T39 $115,000 but not over $119,999 40.0% $120,000 but not over $124,999 25.0% T40 T41 $125,000 but not over $129,999 10.0% $130,000 but not over $139,999 5.0% T42 T43 $140,000 but not over $149,999 2.5% $150,000 and over 0.0% T44 (xxx) To the extent properly includable in gross income for federal income tax purposes, for the taxable year commencing January 1, 2022, the amount or amounts paid or otherwise credited to any eligible resident of this state under (I) the 2020 Earned Income Tax Credit enhancement program from funding allocated to the state through the Coronavirus Relief Fund established under the Coronavirus Aid, Relief, and Economic Security Act, P.L.
(xxxi) For the taxable year commencing January 1, 2023, and each taxable year thereafter, for a taxpayer licensed under the provisions of chapter 420f or 420h, the amount of ordinary and necessary expenses SB373 / File No.
LCO 1259 11 of 14 Raised Bill No.
281 11 SB373 File No.
373 (xxxi) For the taxable year commencing January 1, 2023, and each taxable year thereafter, for a taxpayer licensed under the provisions of chapter 420f or 420h, the amount of ordinary and necessary expenses that would be eligible to be claimed as a deduction for federal income tax purposes under Section 162(a) of the Internal Revenue Code but that are disallowed under Section 280E of the Internal Revenue Code because marijuana is a controlled substance under the federal Controlled Substance Act;
281 that would be eligible to be claimed as a deduction for federal income tax purposes under Section 162(a) of the Internal Revenue Code but that are disallowed under Section 280E of the Internal Revenue Code because marijuana is a controlled substance under the federal Controlled Substance Act;
(I) To the extent not deductible in determining federal adjusted gross income, for the taxable year commencing January 1, 2027, an amount equal to the contributions deposited during the taxable years SB373 / File No.
LCO 1259 12 of 14 Raised Bill No.
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281 12 SB373 File No.
373 (I) To the extent not deductible in determining federal adjusted gross income, for the taxable year commencing January 1, 2027, an amount equal to the contributions deposited during the taxable years commencing January 1, 2026, and January 1, 2027, in a first-time homebuyer savings account established pursuant to subsection (c) of section 12-724b, less any amounts withdrawn during said taxable years by the account holder from such account under subparagraph (D) of subdivision (2) of subsection (f) of section 12-724b.
281 commencing January 1, 2026, and January 1, 2027, in a first-time homebuyer savings account established pursuant to subsection (c) of section 12-724b, less any amounts withdrawn during said taxable years by the account holder from such account under subparagraph (D) of subdivision (2) of subsection (f) of section 12-724b.
[and] (xxxvii) To the extent properly includable in gross income for federal income tax purposes, for the taxable year commencing January 1, 2027, andeachtaxableyearthereafter,foranaccountholderwhoisaqualified beneficiary of a first-time homebuyer savings account, as those terms are defined in section 12-724b, and who files a return under the federal SB373 / File No.
[and] (xxxvii) To the extent properly includable in gross income for federal income tax purposes, for the taxable year commencing January 1, 2027, LCO 1259 13 of 14 Raised Bill No.
281 13 SB373 File No.
373 andeachtaxableyearthereafter,foranaccountholderwhoisaqualified beneficiary of a first-time homebuyer savings account, as those terms are defined in section 12-724b, and who files a return under the federal income tax as an unmarried individual, a married individual filing separately or a head of household, whose federal adjusted gross income for the taxable year is less than one hundred twenty-five thousand dollars or who files a return under the federal income tax as married individuals filing jointly whose federal adjusted gross income for the taxable year is less than two hundred fifty thousand dollars, an amount equal to any withdrawal from such account that is used to pay or reimburse such qualified beneficiary for eligible costs, as defined in section 12-724b, incurred by the qualified beneficiary;
281 income tax as an unmarried individual, a married individual filing separately or a head of household, whose federal adjusted gross income for the taxable year is less than one hundred twenty-five thousand dollars or who files a return under the federal income tax as married individuals filing jointly whose federal adjusted gross income for the taxable year is less than two hundred fifty thousand dollars, an amount equal to any withdrawal from such account that is used to pay or reimburse such qualified beneficiary for eligible costs, as defined in section 12-724b, incurred by the qualified beneficiary;
Section 1 January 1, 2027, and 12-701(a)(20)(B) applicable to taxable years commencing on or after January 1, 2027 PS Joint Favorable SB373 / File No.
Section 1 January 1, 2027, and 12-701(a)(20)(B) applicable to taxable years commencing on or after January 1, 2027 PS Joint Favorable FIN Joint Favorable LCO 1259 14 of 14
281 14 SB373 File No.
281 The following Fiscal Impact Statement and Bill Analysis are prepared for the benefit of the members of the General Assembly, solely for purposes of information, summarization and explanation and do not represent the intent of the General Assembly or either chamber thereof for any purpose.
In general, fiscal impacts are based upon a variety of informational sources, including the analyst’s professional knowledge.
Whenever applicable, agency data is consulted as part of the analysis, however final products do not necessarily reflect an assessment from any specific department.
OFA Fiscal Note State Impact:
Agency Affected Fund-Effect FY 27 $ FY 28 $ Revenue Serv., Dept.
GF - Revenue None 250,000 Loss Note:
GF=General Fund Municipal Impact:
None Explanation The bill, which establishes a state personal income tax deduction of up to $2,000 for certain payments volunteer firefighters and emergency medical services personnel receive for their service, results in a General Fund revenue loss of $250,000 beginning in FY 28.
The Out Years The annualized ongoing fiscal impact identified above would continue into the future subject to the number of qualifying individuals.
Sources:
Joint Committee on Taxation Estimated Budget Effects of the Revenue Provisions Contained in The House Amendment to the Senate Amendment to H.R.
1865, The Further Consolidated Appropriations Act, 2020 SB373 / File No.
281 15 SB373 File No.
281 OLR Bill Analysis SB 373 AN ACT ALLOWING A PERSONAL INCOME TAX DEDUCTION FOR STIPENDS PAID TO VOLUNTEER FIREFIGHTERS, VOLUNTEER FIRE POLICE OFFICERS AND VOLUNTEER AMBULANCE MEMBERS.
SUMMARY This bill establishes a state income tax deduction of up to $2,000 for certain paymentsvolunteer firefighters andemergency medical services (EMS) personnel receive for their service.
The deduction applies to “qualified payments,” which, under federal law, generally means state or local payments to someone for his or her services as a member of a volunteer organization that is organized, operated, and contractually obligated to provide firefighting or EMS services to the state or locality.
Under federal law, individuals may exclude up to $600 of qualified payments they receive from their gross income for federal tax purposes.
Because the starting point for Connecticut’s income tax is an individual’s federal adjusted gross income, this federal exemption automatically applies to the individual’s Connecticut income tax, unless state law provides otherwise.
The bill allows individuals to deduct up to $2,000 in qualified payments that are included in the taxpayer’s gross income for federal income tax purposes (i.e.
qualified payments that are taxable for federal income tax purposes because they exceed the $600 maximum).
The bill’s maximum deduction amount applies regardless of the taxpayer’s filing status.
EFFECTIVE DATE:
January 1, 2027, and applicable to tax years beginning on or after that date.
SB373 / File No.
281 16 SB373 File No.
281 BACKGROUND Other Federal Deduction for Volunteer Firefighters and EMS Personnel Eligible taxpayers may exclude from their federal gross income any income tax or property tax rebate or reduction provided to volunteer firefighters and EMS personnel by a state or political subdivision (26 U.S.C.
§ 139B).
Connecticut Property Tax Relief State law allows municipalities to provide, by ordinance, a $2,000 property tax abatement (or the equivalent amount in the form of an exemption) to specified volunteer emergency personnel, including volunteer firefighters and emergency medical technicians and paramedics (CGS § 12-81w).
COMMITTEE ACTION Public Safety and Security Committee Joint Favorable Yea 29 Nay 0 (03/17/2026) SB373 / File No.
281 17
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Action History

  1. HOUSE CALENDAR NUMBER 497

  2. FAV. RPT., TABLED FOR HOUSE CALENDAR

  3. SENATE PASSED

  4. FAV. RPT., TAB. FOR CAL., SEN.

  5. NO NEW FILE BY COMM. ON Finance, Revenue and Bonding

  6. RPTD. OUT OF LCO

  7. FILED WITH LCO

  8. Joint Favorable

  9. IMMEDIATE TRANSMITTAL TO COMM. ON Finance, Revenue and Bonding

  10. FILE NO. 281

  11. SENATE CALENDAR NUMBER 192

  12. FAV. RPT., TAB. FOR CAL., SEN.

  13. RPTD. OUT OF LCO

  14. REFERRED TO Office of Legislative Research AND Office of Fiscal Analysis 03/30/26

  15. FILED WITH LCO

  16. Joint Favorable

  17. PUBLIC HEARING 0305

  18. REF. TO JOINT COMM. ON Public Safety and Security

Sponsors

Sponsorship breakdown

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38 sponsors · 0 co-sponsors · 149 not signed on

Sponsors (38)

Co-sponsors (0)

None.

Not signed on (149)

149 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

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Subjects

public-safety taxation
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Frequently asked questions

Who sponsors SB 373?
SB 373 is sponsored by Joseph H. Zullo (Republican), Chris Stewart (Republican), Martin Foncello (Republican), Jason Buchsbaum (Republican), Dave W. Yaccarino (Republican), Paul Cicarella (Republican), Nicole Klarides-Ditria (Republican), Jaime S. Foster (Democratic), Kevin Brown (Democratic), Daniel Gaiewski (Democratic), Tami Zawistowski (Republican), Patricia Billie Miller (Democratic), Patrick S. Boyd (Democratic), Joan V. Hartley (Democratic), Bill Buckbee (Republican), Heather S. Somers (Republican), Jane M. Garibay (Democratic), Joe Canino (Republican), Fred Gee (Democratic), Nicholas Menapace (Democratic), Chris Aniskovich (Republican), Greg S. Howard (Republican), Michael D. Quinn (Democratic), Geraldo C. Reyes (Democratic), Kaitlyn Shake (Democratic), Rebecca Martinez (Democratic), Joseph P. Gresko (Democratic), Tom Delnicki (Republican), Nick Gauthier (Democratic), Karen Reddington-Hughes (Republican), Eleni Kavros DeGraw (Democratic), Irene M. Haines (Republican), Mark DeCaprio (Republican), Donna Veach (Republican), Tony J. Scott (Republican), William Pizzuto (Republican), Ben McGorty (Republican), and Brian Lanoue (Republican).
What is the current status of SB 373?
This bill has passed the Senate. Introduced February 26, 2026. It now moves to the second chamber.
Where can I track SB 373?
Track SB 373 free on One Click Politics — get push/email alerts when it moves.

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