Connecticut legislation · 2026 General Assembly
Connecticut SB373: AN ACT ALLOWING A PERSONAL INCOME TAX DEDUCTION FOR STIPENDS PAID TO VOLUNTEER FIREFIGHTERS, VOLUNTEER FIRE POLICE OFFICERS AND VOLUNTEER AMBULANCE MEMBERS.
Status: Passed one chamber, April 22, 2026
What the bill says
An act allowing a personal income tax deduction for stipends paid to volunteer firefighters, volunteer fire police officers and volunteer ambulance members. assembly convened.
From the introduced text:
AN ACT ALLOWING A PERSONAL INCOME TAX DEDUCTION FOR STIPENDS PAID TO VOLUNTEER FIREFIGHTERS, VOLUNTEER FIRE POLICE OFFICERS AND VOLUNTEER AMBULANCE MEMBERS. Assembly convened: Section 1. Subparagraph (B) of subdivision (20) of subsection (a) of section 12-701 of the 2026 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective January 1, 2027, and applicable to taxable years commencing on or after January 1, 2027): (B) There shall be subtracted therefrom: (i) To the extent properly includable in gross income for federal income tax purposes, any income with respect to which taxation by any state is prohibited by federal law; (ii) To the extent allowable under section 12-718, exempt dividends paid by a regulated investment company; (iii) To the extent properly includable in gross income for federal income tax purposes, the amount of any refund or credit for LCO No. 1259 1 of Raised Bill No. 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; (iv) To the extent properly includable in gross income for federal income tax purposes and not otherwise subtracted from federal adjusted gross income pursuant to clause (x) of this subparagraph in computing Connecticut adjusted gross income, any tier 1 railroad retirement benefits; …
Sponsors
- Brian Lanoue (R, 45) · primary sponsor
- Ben McGorty (R, 122)
- William Pizzuto (R, 71)
- Tony Scott (R, 112)
- Donna Veach (R, 30)
- Mark DeCaprio (R, 48)
- Irene Haines (R, 34)
- Eleni Kavros DeGraw (D, 17)
- Karen Reddington-Hughes (R, 66)
- Nicholas Gauthier (D, 38)
- Tom Delnicki (R, 14)
- Joseph Gresko (D, 121)
Latest actions
- : House Calendar Number 497
- : Favorable Report, Tabled for the Calendar, House
- : Senate Passed
- : Favorable Report, Tabled for the Calendar, Senate
- : No New File by Committee on Finance, Revenue and Bonding
- : Reported Out of Legislative Commissioners' Office
- : Filed with Legislative Commissioners' Office
- : Joint Favorable
- : Immediate Transmittal to Committee on Finance, Revenue and Bonding
- : File Number 281
Votes
- Senate Roll Call 140 (April 22, 2026): 36 yea, 0 nay, passed
- FIN Vote Tally Sheet (Joint Favorable) (April 14, 2026): 54 yea, 0 nay, passed
- PS Vote Tally Sheet (Joint Favorable) (March 17, 2026): 29 yea, 0 nay, passed
Subjects: Volunteer ambulance companies, Volunteer firefighters
Common questions
- What is SB373?
- SB373 is a bill in the Connecticut Legislature (2026 General Assembly): AN ACT ALLOWING A PERSONAL INCOME TAX DEDUCTION FOR STIPENDS PAID TO VOLUNTEER FIREFIGHTERS, VOLUNTEER FIRE POLICE OFFICERS AND VOLUNTEER AMBULANCE MEMBERS.
- What does SB373 do?
- In its own words: An act allowing a personal income tax deduction for stipends paid to volunteer firefighters, volunteer fire police officers and volunteer ambulance members. assembly convened.
- What is the status of SB373?
- Passed one chamber as of April 22, 2026. Latest action: House Calendar Number 497 (April 23, 2026).
- Who sponsored SB373?
- Brian Lanoue (R, 45), with 11 co-sponsors.
- Where is the official record for SB373?
- On the Connecticut Legislature website: https://www.cga.ct.gov/asp/cgabillstatus/cgabillstatus.asp?selBillType=Bill&bill_num=SB00373&which_year=2026
Source: official Connecticut record. Tracked by Delilah, AI for legislation across all 50 states and Congress.