Substitute for S.B. No. 1
Session Year 2026

AN ACT CONCERNING AFFORDABILITY.

To (1) exempt from the sales and use taxes sales of (A) certain clothing costing under one hundred dollars, school supplies and household appliances, and (B) sandwiches, grinders, coffee and tea prepared and sold by grocery stores, (2) increase the maximum allowable credit against the personal income tax for a person's primary residence or motor vehicle, (3) establish a credit against the personal income tax (A) for expenditures paid or incurred by certain taxpayers for the care and support of eligible family members, and (B) for a portion of rent actually paid by certain taxpayers for such taxpayer's primary residence in the state, and (4) allow all taxpayers, regardless of income, to deduct the full amount of Social Security benefits that are includable in gross income for federal income tax purposes.

Other Bills with Similar Topics

  Disabled persons 

 

• HB05001 - AN ACT CONCERNING ABSENTEE VOTING FOR ALL AND VARIOUS OTHER REFORMS RELATED TO THE ADMINISTRATION OF ELECTIONS.
• HB05003 - AN ACT CONCERNING WORKFORCE DEVELOPMENT AND WORKING CONDITIONS IN THE STATE.
• HB05105 - AN ACT EXEMPTING HANDICAP RAMPS FOR RESIDENTIAL USE FROM THE SALES AND USE TAXES.
• HB05197 - AN ACT EQUALIZING ADULT ACCESS TO MEDICAID.
• HB05549 - AN ACT CONCERNING TECHNICAL REVISIONS TO STATUTES RELATED TO ELECTIONS.
• SB00153 - AN ACT EXPANDING MEDICAID ELIGIBILITY FOR OLDER ADULTS WITH DISABILITIES.

  Elderly persons 

 

• HB05066 - AN ACT CONCERNING PERSONAL INCOME TAX DEDUCTIONS FOR SENIORS.
• HB05140 - AN ACT CONCERNING A STUDY OF THE NEEDS OF SENIOR CITIZENS.
• HB05197 - AN ACT EQUALIZING ADULT ACCESS TO MEDICAID.
• HB05264 - AN ACT CONCERNING SERVICE ANIMALS IN INSURANCE UNDERWRITING, THE APPOINTMENT OF AN ADVOCATE IN PROCEEDINGS CONCERNING THE WELFARE OR CUSTODY OF COMPANION ANIMALS, ASSAULT OF A DOMESTIC ANIMAL AND ESTABLISHING AN ANIMAL ABUSE TASK FORCE.
• SB00041 - AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR CERTAIN TAXPAYERS FOR CERTAIN CAPITAL GAINS ON THE SALE OF A PRIMARY HOME.
• SB00124 - AN ACT CONCERNING THE DEPARTMENT OF AGING AND DISABILITY SERVICES' RECOMMENDATIONS REGARDING MUNICIPAL AGENTS FOR AGING.
• SB00153 - AN ACT EXPANDING MEDICAID ELIGIBILITY FOR OLDER ADULTS WITH DISABILITIES.
• SB00253 - AN ACT REPEALING SECURITY DEPOSIT MAXIMUMS.
• SB00257 - AN ACT CONCERNING EVICTIONS FOR CAUSE.

  Grocery stores 

 

• HB05006 - AN ACT CONCERNING THE SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE.
• HB05020 - AN ACT CONCERNING THE SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE.
• HB05024 - AN ACT CONCERNING THE SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE.
• HB05056 - AN ACT ELIMINATING THE ADDITIONAL ONE PER CENT SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE.
• HB05085 - AN ACT CONCERNING THE SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE.
• HB05104 - AN ACT CONCERNING THE SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE.
• HB05130 - AN ACT CONCERNING THE SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE.
• HB05136 - AN ACT DEDICATING THE REVENUE GENERATED FROM SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE TO CERTAIN PURPOSES.
• HB05138 - AN ACT CONCERNING THE SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE LOCATED IN CERTAIN MUNICIPALITIES.
• HB05223 - AN ACT ESTABLISHING A TASK FORCE TO STUDY ISSUES CONCERNING GROCERY STORE BEER PERMITS.
• HB05418 - AN ACT CONCERNING THE KIRKLYN M. KERR PROGRAM AT THE UNIVERSITY OF CONNECTICUT.
• HB05524 - AN ACT CONCERNING THE STATE'S MATERIALS MANAGEMENT SYSTEM.
• SB00060 - AN ACT CONCERNING THE SALES AND USE TAXES RATE.
• SB00096 - AN ACT ESTABLISHING TAX CREDITS FOR GROCERY STORES BUILT IN LOW-INCOME AREAS.
• SB00102 - AN ACT CONCERNING THE DISTRIBUTION OF THE SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE.
• SB00187 - AN ACT CONCERNING THE DISTRIBUTION OF THE SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE.
• SB00205 - AN ACT DEDICATING A PORTION OF THE REVENUE GENERATED FROM SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE TO THE TOURISM FUND.

  Income tax credits (State) 

 

• HB05009 - AN ACT INCREASING AND EXPANDING THE PROPERTY TAX CREDIT AGAINST THE PERSONAL INCOME TAX FOR A PRIMARY RESIDENCE OR MOTOR VEHICLE.
• HB05017 - AN ACT CONCERNING THE PROPERTY TAX CREDIT AGAINST THE PERSONAL INCOME TAX FOR A PRIMARY RESIDENCE OR MOTOR VEHICLE.
• HB05053 - AN ACT ESTABLISHING A TAX CREDIT FOR DONATIONS MADE TO CONNECTICUT-BASED CHARITIES.
• HB05061 - AN ACT CONCERNING THE PROPERTY TAX CREDIT AGAINST THE PERSONAL INCOME TAX FOR A PRIMARY RESIDENCE OR MOTOR VEHICLE.
• HB05082 - AN ACT CONCERNING THE PROPERTY TAX CREDIT AGAINST THE PERSONAL INCOME TAX FOR A PRIMARY RESIDENCE OR MOTOR VEHICLE.
• HB05114 - AN ACT ESTABLISHING A REFUNDABLE CREDIT AGAINST THE PERSONAL INCOME TAX FOR A PORTION OF ANNUAL RENT PAYMENTS MADE BY A TAXPAYER FOR A PRIMARY RESIDENCE IN THE STATE.
• HB05206 - AN ACT ESTABLISHING A TAX CREDIT AGAINST THE PERSONAL INCOME TAX FOR VOLUNTEER FIREFIGHTERS WHO MEET CERTAIN SERVICE REQUIREMENTS.
• SB00006 - AN ACT CONCERNING SUPPORTS FOR CHILDREN AND FAMILIES.
• SB00042 - AN ACT ESTABLISHING A MEDICARE PREMIUMS TAX CREDIT AGAINST THE PERSONAL INCOME TAX.
• SB00061 - AN ACT ESTABLISHING A VOLUNTARY EMPLOYER PAYROLL TAX AND A PERSONAL INCOME TAX CREDIT FOR CERTAIN EMPLOYEES.
• SB00073 - AN ACT ESTABLISHING A NONREFUNDABLE PERSONAL INCOME TAX CREDIT FOR THE PURCHASE OF A GUN SAFE.
• SB00075 - AN ACT ESTABLISHING A CAREGIVER TAX CREDIT AGAINST THE PERSONAL INCOME TAX.
• SB00076 - AN ACT ESTABLISHING A CHILD AND DEPENDENT TAX CREDIT AGAINST THE PERSONAL INCOME TAX.
• SB00095 - AN ACT ESTABLISHING A CREDIT AGAINST THE PERSONAL INCOME TAX FOR CERTAIN EMPLOYEES OF DEFENSE CONTRACTORS AND OF DIRECT SUPPLIERS AND SUBCONTRACTORS OF DEFENSE CONTRACTORS.
• SB00097 - AN ACT ESTABLISHING A CREDIT AGAINST THE PERSONAL INCOME TAX FOR DONATED FOOD.
• SB00099 - AN ACT ESTABLISHING A REFUNDABLE CREDIT AGAINST THE PERSONAL INCOME TAX FOR THE AMOUNT OF MOTOR VEHICLE PROPERTY TAX PAID.
• SB00103 - AN ACT ESTABLISHING A REFUNDABLE CHILD TAX CREDIT.
• SB00186 - AN ACT ESTABLISHING A REFUNDABLE CREDIT AGAINST THE PERSONAL INCOME TAX FOR VOLUNTEER FIRST RESPONDERS.

  Meals 

 

• HB05006 - AN ACT CONCERNING THE SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE.
• HB05020 - AN ACT CONCERNING THE SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE.
• HB05024 - AN ACT CONCERNING THE SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE.
• HB05056 - AN ACT ELIMINATING THE ADDITIONAL ONE PER CENT SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE.
• HB05085 - AN ACT CONCERNING THE SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE.
• HB05104 - AN ACT CONCERNING THE SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE.
• HB05130 - AN ACT CONCERNING THE SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE.
• HB05136 - AN ACT DEDICATING THE REVENUE GENERATED FROM SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE TO CERTAIN PURPOSES.
• HB05138 - AN ACT CONCERNING THE SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE LOCATED IN CERTAIN MUNICIPALITIES.
• HB05418 - AN ACT CONCERNING THE KIRKLYN M. KERR PROGRAM AT THE UNIVERSITY OF CONNECTICUT.
• HB05443 - AN ACT CONCERNING THE SALES AND USE TAXES RATE FOR AND APPLICABILITY TO CERTAIN MOTOR VEHICLES, PEER-TO-PEER CAR SHARING AND CERTAIN PERSONAL PROPERTY USED IN BURIALS AND CREMATIONS, DEDICATING FUNDING FOR THE TOURISM FUND AND INCREASING THE EXEMPTION AMOUNT FOR SALES TAX-FREE WEEK.
• HB05513 - AN ACT CONCERNING THE DEPARTMENT OF PUBLIC HEALTH'S RECOMMENDATIONS REGARDING VARIOUS REVISIONS TO THE PUBLIC HEALTH STATUTES.
• SB00002 - AN ACT SUPPORTING LOCAL COMMERCE.
• SB00055 - AN ACT DEDICATING THE ADDITIONAL SALES TAX ON MEALS TO CERTAIN PURPOSES.
• SB00060 - AN ACT CONCERNING THE SALES AND USE TAXES RATE.
• SB00102 - AN ACT CONCERNING THE DISTRIBUTION OF THE SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE.
• SB00187 - AN ACT CONCERNING THE DISTRIBUTION OF THE SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE.
• SB00205 - AN ACT DEDICATING A PORTION OF THE REVENUE GENERATED FROM SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE TO THE TOURISM FUND.

  Sales and use tax 

 

• HB05005 - AN ACT CONCERNING THE SALES PRICE THRESHOLD OF MOTOR VEHICLES SUBJECT TO A HIGHER SALES AND USE TAXES RATE.
• HB05006 - AN ACT CONCERNING THE SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE.
• HB05011 - AN ACT ELIMINATING THE HIGHWAY USE TAX.
• HB05015 - AN ACT ELIMINATING THE HIGHER SALES AND USE TAXES RATE FOR CERTAIN MOTOR VEHICLES.
• HB05020 - AN ACT CONCERNING THE SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE.
• HB05024 - AN ACT CONCERNING THE SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE.
• HB05025 - AN ACT ELIMINATING THE HIGHWAY USE TAX.
• HB05050 - AN ACT CONCERNING THE SALES PRICE THRESHOLD OF MOTOR VEHICLES SUBJECT TO A HIGHER SALES AND USE TAXES RATE.
• HB05056 - AN ACT ELIMINATING THE ADDITIONAL ONE PER CENT SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE.
• HB05058 - AN ACT ELIMINATING THE HIGHWAY USE TAX.
• HB05062 - AN ACT ELIMINATING THE HIGHWAY USE TAX.
• HB05063 - AN ACT REDUCING THE SALES AND USE TAXES RATE APPLICABLE TO CERTAIN CONSTRUCTION AND BUILDING MATERIALS.
• HB05084 - AN ACT ELIMINATING THE HIGHWAY USE TAX.
• HB05085 - AN ACT CONCERNING THE SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE.
• HB05096 - AN ACT ELIMINATING THE HIGHWAY USE TAX.
• HB05104 - AN ACT CONCERNING THE SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE.
• HB05107 - AN ACT ELIMINATING THE HIGHWAY USE TAX.
• HB05110 - AN ACT CONCERNING THE SALES AND USE TAXES RATES APPLICABLE TO PEER-TO-PEER CAR SHARING.
• HB05116 - AN ACT REDUCING THE RATE OF THE SALES AND USE TAXES.
• HB05130 - AN ACT CONCERNING THE SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE.
• HB05136 - AN ACT DEDICATING THE REVENUE GENERATED FROM SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE TO CERTAIN PURPOSES.
• HB05138 - AN ACT CONCERNING THE SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE LOCATED IN CERTAIN MUNICIPALITIES.
• HB05418 - AN ACT CONCERNING THE KIRKLYN M. KERR PROGRAM AT THE UNIVERSITY OF CONNECTICUT.
• HB05443 - AN ACT CONCERNING THE SALES AND USE TAXES RATE FOR AND APPLICABILITY TO CERTAIN MOTOR VEHICLES, PEER-TO-PEER CAR SHARING AND CERTAIN PERSONAL PROPERTY USED IN BURIALS AND CREMATIONS, DEDICATING FUNDING FOR THE TOURISM FUND AND INCREASING THE EXEMPTION AMOUNT FOR SALES TAX-FREE WEEK.
• SB00002 - AN ACT SUPPORTING LOCAL COMMERCE.
• SB00049 - AN ACT ELIMINATING THE HIGHWAY USE TAX.
• SB00055 - AN ACT DEDICATING THE ADDITIONAL SALES TAX ON MEALS TO CERTAIN PURPOSES.
• SB00060 - AN ACT CONCERNING THE SALES AND USE TAXES RATE.
• SB00102 - AN ACT CONCERNING THE DISTRIBUTION OF THE SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE.
• SB00116 - AN ACT CONCERNING THE PREVENTION OF HUMAN TRAFFICKING.
• SB00187 - AN ACT CONCERNING THE DISTRIBUTION OF THE SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE.
• SB00205 - AN ACT DEDICATING A PORTION OF THE REVENUE GENERATED FROM SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE TO THE TOURISM FUND.

  Payroll tax 

 

• SB00061 - AN ACT ESTABLISHING A VOLUNTARY EMPLOYER PAYROLL TAX AND A PERSONAL INCOME TAX CREDIT FOR CERTAIN EMPLOYEES.