# Connecticut SB 00099: AN ACT ESTABLISHING A REFUNDABLE CREDIT AGAINST THE PERSONAL INCOME TAX FOR THE AMOUNT OF MOTOR VEHICLE PROPERTY TAX PAID.

Connecticut SB 00099, AN ACT ESTABLISHING A REFUNDABLE CREDIT AGAINST THE PERSONAL INCOME TAX FOR THE AMOUNT OF MOTOR VEHICLE PROPERTY TAX PAID., is a 2026 Regular Session Senate bill sponsored by Stephen G. Harding (Republican); status failed, last action 2026-02-09 (Referred to Joint Committee on Finance, Revenue and Bonding) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/CT-SB00099-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Connecticut SB 00099
- State: Connecticut
- Session: 2026 Regular Session
- Title: AN ACT ESTABLISHING A REFUNDABLE CREDIT AGAINST THE PERSONAL INCOME TAX FOR THE AMOUNT OF MOTOR VEHICLE PROPERTY TAX PAID.
- Status: failed
- Chamber: Senate
- Introduced: 2026-02-09
- Last action: 2026-02-09, Referred to Joint Committee on Finance, Revenue and Bonding
- Sponsor: Stephen G. Harding (Republican)
- Cosponsors: 10
- Subjects: finance, revenue and bonding
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

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 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.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Stephen G. Harding (Republican), Senate
- Cosponsor: Eric C. Berthel (Republican), Senate
- Cosponsor: Heather S. Somers (Republican), Senate
- Cosponsor: Henri Martin (Republican), Senate
- Cosponsor: Jason Perillo (Republican), Senate
- Cosponsor: Jeff Gordon (Republican), Senate
- Cosponsor: John A. Kissel (Republican), Senate
- Cosponsor: Paul Cicarella (Republican), Senate
- Cosponsor: Rob Sampson (Republican), Senate
- Cosponsor: Ryan Fazio (Republican), Senate
- Cosponsor: Tony Hwang (Republican), Senate

## Actions (1)

- 2026-02-09: Referred to Joint Committee on Finance, Revenue and Bonding (legislature)

## Bill text

- Proposed Bill, 2026-02-09: [PDF](https://www.cga.ct.gov/2026/TOB/S/PDF/2026SB-00099-R00-SB.PDF)

## Related bills

- HB 05563: AN ACT CONCERNING VARIOUS CRIMINAL LAW AND CRIMINAL JUSTICE PROPOSALS, CERTIFICATES OF APPROVAL FOR AIRPORTS, HELIPORTS, VERTIPORTS, RESTRICTED LANDING AREAS A… (signed)
- HB 05509: AN ACT CONCERNING JUSTICES OF THE PEACE. (signed)
- HB 05518: AN ACT CONCERNING THE DEPARTMENT OF PUBLIC HEALTH'S RECOMMENDATIONS REGARDING SUBSURFACE SEWAGE ENFORCEMENT OFFICERS, WATER OPERATOR APPRENTICES AND VARIOUS RE… (signed)
- HB 05442: AN ACT CONCERNING THE PROPERTY TAX EXEMPTION FOR AND TAX AGREEMENTS RELATED TO CERTAIN CLASS I RENEWABLE ENERGY SOURCES. (signed)
- HB 05349: AN ACT CONCERNING A POLICE OFFICER TRAINING PROGRAM AND THE ROUNDING OF CERTAIN CASH PURCHASES. (signed)
- HB 05340: AN ACT CONCERNING RENEWABLE POWER GENERATION. (signed)

## Sources
- [Proposed Bill (PDF)](https://www.cga.ct.gov/2026/TOB/S/PDF/2026SB-00099-R00-SB.PDF)

## Related
- [HB 05563: AN ACT CONCERNING VARIOUS CRIMINAL LAW AND CRIMINAL JUSTICE PROPOSALS, CERTIFIC…](https://policyrisk.com/state-bill/CT-HB05563-2026)
- [HB 05509: AN ACT CONCERNING JUSTICES OF THE PEACE.](https://policyrisk.com/state-bill/CT-HB05509-2026)
- [HB 05518: AN ACT CONCERNING THE DEPARTMENT OF PUBLIC HEALTH'S RECOMMENDATIONS REGARDING S…](https://policyrisk.com/state-bill/CT-HB05518-2026)
- [HB 05442: AN ACT CONCERNING THE PROPERTY TAX EXEMPTION FOR AND TAX AGREEMENTS RELATED TO…](https://policyrisk.com/state-bill/CT-HB05442-2026)
- [HB 05349: AN ACT CONCERNING A POLICE OFFICER TRAINING PROGRAM AND THE ROUNDING OF CERTAIN…](https://policyrisk.com/state-bill/CT-HB05349-2026)
- [HB 05340: AN ACT CONCERNING RENEWABLE POWER GENERATION.](https://policyrisk.com/state-bill/CT-HB05340-2026)
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Source: PRIA, https://policyrisk.com/state-bill/CT-SB00099-2026 (as of 2026-11-01).