Connecticut 2025 Regular Session Status: In Committee

HB 7007 — AN ACT PROVIDING AN INCOME TAX DEDUCTION FOR INDIVIDUALS CARING FOR ELDERLY PERSONS, CHILDREN OR DISABLED PERSONS.

Last action — FAV. CHG. OF REF., SEN. TO COMM. ON Finance, Revenue and Bonding

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

This bill died with 2025 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

52 added · 62 removed

52 line(s) added, 62 removed.

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(iii) To the extent properly includable in gross income for federal income tax purposes, the amount of any refund or credit for overpayment of income taxes imposed by this state, or any other state LCO No.
(iii) To the extent properly includable in gross income for federal income tax purposes, the amount of any refund or credit for LCO 4995 1 of 13 Raised Bill No.
4995 1 of 14 Raised Bill No.7007 of the United States or a political subdivision thereof, or the District of Columbia;
7007 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 adjusted gross income and is attributable to a trade or business carried LCO 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 4995 2 of 13 Raised Bill No.
4995 2 of 14 Raised Bill 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 LCO 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 4995 3 of 13 Raised Bill No.
4995 3 of 14 Raised Bill No.7007 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;
7007 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 LCO 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 4995 4 of 13 Raised Bill No.
4995 4 of 14 Raised Bill No.7007 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;
7007 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 LCO 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 4995 5 of 13 Raised Bill No.
4995 5 of 14 Raised Bill No.7007 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 of Title 10 of the United States Code;
7007 of Title 10 of the United States Code;
LCO 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 4995 6 of 13 Raised Bill No.
4995 6 of 14 Raised Bill No.7007 (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 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;
7007 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;
LCO 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 4995 7 of 13 Raised Bill No.
4995 7 of 14 Raised Bill No.7007 T1 Federal Adjusted Gross Income Deduction Less than $75,000 100.0% T2 T3 $75,000 but not over $77,499 85.0% $77,500 but not over $79,999 70.0% T4 T5 $80,000 but not over $82,499 55.0% $82,500 but not over $84,999 40.0% T6 T7 $85,000 but not over $87,499 25.0% $87,500 but not over $89,999 10.0% T8 T9 $90,000 but not over $94,999 5.0% $95,000 but not over $99,999 2.5% T10 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:
7007 $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 T13 Less than $100,000 100.0% $100,000 but not over $104,999 85.0% T14 T15 $105,000 but not over $109,999 70.0% $110,000 but not over $114,999 55.0% T16 T17 $115,000 but not over $119,999 40.0% $120,000 but not over $124,999 25.0% T18 T19 $125,000 but not over $129,999 10.0% $130,000 but not over $139,999 5.0% T20 T21 $140,000 but not over $149,999 2.5% $150,000 and over 0.0% T22 LCO 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 LCO 4995 8 of 13 Raised Bill No.
4995 8 of 14 Raised Bill No.7007 (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 after January 1, 2017;
7007 to another person of an organ for organ transplantation occurring on or after January 1, 2017;
(xxvii) 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 seventy-five thousand dollars, or asamarriedindividualfiling separately whosefederaladjustedgross 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 LCO No.
(xxvii) 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 seventy-five thousand dollars, or asamarriedindividualfiling separately whosefederaladjustedgross 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 taxable year is less than one hundred thousand dollars, for the taxable year commencing January 1, 2023, twenty-five per cent of any distribution from an individual retirement account other than a Roth individual retirement account;
4995 9 of 14 Raised Bill No.7007 individuals filing jointly whose federal adjusted gross income for such taxable year is less than one hundred thousand dollars, for the taxable year commencing January 1, 2023, twenty-five per cent of any distribution from an individual retirement account other than a Roth individual retirement account;
LCO 4995 9 of 13 Raised Bill No.
(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.
7007 (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.
T23 Federal Adjusted Gross Income Deduction T24 Less than $75,000 100.0% T25 $75,000 but not over $77,499 85.0% T26 $77,500 but not over $79,999 70.0% T27 $80,000 but not over $82,499 55.0% 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% LCO 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 4995 10 of 13 Raised Bill No.
4995 10 of 14 Raised Bill No.7007 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 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.
7007 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.
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% T40 $120,000 but not over $124,999 25.0% T41 $125,000 but not over $129,999 10.0% T42 $130,000 but not over $139,999 5.0% T43 $140,000 but not over $149,999 2.5% T44 $150,000 and over 0.0% (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 LCO No.
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.
4995 11 of 14 Raised Bill No.7007 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 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;
LCO 4995 11 of 13 Raised Bill No.
7007 (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;
(xxxvi)To the extent not deductible in determining federal adjusted LCO No.
(xxxvi)To the extent not deductible in determining federal adjusted gross income, ordinary and necessary expenses paid or incurred for the care of any person seventy years of age or older related by blood, adoption or marriage to the taxpayer during the taxable year in an amount not to exceed sixty thousand dollars for the cost of full-time home health care, including, but not limited to, the cost of medical supplies and in-home services provided by homemakers or home health aides and other home health care agency providers as such services and providers are described in sections 19a-490 and 20-670;
4995 12 of 14 Raised Bill No.
LCO 4995 12 of 13 Raised Bill No.
7007 gross income, ordinary and necessary expenses paid or incurred for the care of any person seventy years of age or older related by blood, adoption or marriage to the taxpayer during the taxable year in an amount not to exceed sixty thousand dollars for the cost of full-time home health care, including, but not limited to, the cost of medical supplies and in-home services provided by homemakers or home health aides and other home health care agency providers as such services and providers are described in sections 19a-490 and 20-670;
7007 (xxxvii) To the extent not deductible in determining federal adjusted gross income, ordinary and necessary expenses paid or incurred for the care of a qualifying individual, as defined in Section 21(b)(1)(A) of the Internal Revenue Code, in an amount not to exceed three thousand dollars;
(xxxvii) To the extent not deductible in determining federal adjusted gross income, ordinary and necessary expenses paid or incurred for the care of a qualifying individual, as defined in Section 21(b)(1)(A) of the Internal Revenue Code, in an amount not to exceed three thousand dollars;
Section 1 from passage and 12-701(a)(20)(B) applicable to taxable years commencing on or after January 1, 2025 Statement of Purpose:
Section 1 from passage and 12-701(a)(20)(B) applicable to taxable years commencing on or after January 1, 2025 AGE Joint Favorable C/R FIN LCO 4995 13 of 13
To provide financial relief for family caregivers.
LCO No.
4995 13 of 14 Raised Bill No.
7007 [Proposed deletions are enclosed in brackets.
Proposed additions are indicated by underline, except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not underlined.] LCO No.
4995 14 of 14
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Action History

  1. FAV. CHG. OF REF., SEN. TO COMM. ON Finance, Revenue and Bonding

  2. FAV. CHG. OF REF. HOUSE TO COMM. ON Finance, Revenue and Bonding

  3. RPTD. OUT OF LCO

  4. FILED WITH LCO

  5. Joint Favorable Change of Reference FIN

  6. PUBLIC HEARING 0228

  7. REF. TO JOINT COMM. ON Aging

Sponsorship breakdown

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0 sponsors · 0 co-sponsors · 187 not signed on

Sponsors (0)

None.

Co-sponsors (0)

None.

Not signed on (187)

187 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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Frequently asked questions

What is the current status of HB 7007?
This bill died with 2025 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
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