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Bill > H0074


VT H0074

VT H0074
An act relating to exempting Social Security benefits from Vermont income tax


summary

Introduced
01/23/2025
In Committee
01/23/2025
Crossed Over
Passed
Dead

Introduced Session

2025-2026 Session

Bill Summary

This bill proposes to phase in a full income tax exemption for Social Security benefits over eight years. The existing partial exemption exempts a larger portion of Social Security benefits each year for seven years and Social Security benefits become fully exempt in the eighth year.

AI Summary

This bill proposes to gradually increase the income threshold for exempting Social Security benefits from Vermont state income tax over eight years, ultimately leading to a full exemption of Social Security benefits. Starting in 2025, the bill will incrementally raise the income levels at which taxpayers can exclude Social Security benefits from their taxable income. For single filers and those with similar filing statuses, the initial income threshold will increase from $50,000 to $65,000, and for married couples filing jointly, from $65,000 to $80,000. Each subsequent year, these thresholds will continue to rise, with a proportional exclusion method for incomes between the lower and upper limits. By 2032, all Social Security benefits will be fully exempt from Vermont state income tax, regardless of the taxpayer's income level. The bill also modifies related statutory language to reflect these changes, with each section of the bill taking effect on January 1st of consecutive years from 2025 to 2032. The purpose of this legislation is to reduce the tax burden on Vermonters who receive Social Security benefits, particularly those with low to moderate incomes.

Committee Categories

Budget and Finance

Sponsors (62)

James Harrison (R)* Richard Bailey (R),  Ashley Bartley (R),  Matt Birong (D),  David Bosch (R),  Lucy Boyden (D),  Tom Burditt (R),  Elizabeth Burrows (D),  Gregory Burtt (R),  James Casey (R),  Kevin Christie (D),  Voranus Coffin (R),  Jonathan Cooper (D),  Penny Demar (R),  Lynn Dickinson (R),  Joshua Dobrovich (R),  Gina Galfetti (R),  William Greer (D),  James Gregoire (R),  Lisa Hango (R),  Leanne Harple (D),  Zachary Harvey (R),  Troy Headrick (D),  Mark Higley (R),  Mary Howard (D),  Christopher Howland (R),  John Kascenska (R),  Chris Keyser (R),  Emilie Krasnow (D),  Larry Labor (R),  Wayne Laroche (R),  Joseph Luneau (R),  Eric Maguire (R),  Alicia Malay (R),  Michael Marcotte (R),  Pattie McCoy (R),  Topper McFaun (R),  Jubilee McGill (D),  Anthony Micklus (R),  Leland Morgan (R),  Mike Morgan (R),  Kristi Morris (D),  Mary Morrissey (R),  Christopher Morrow (D),  Todd Nielsen (R),  Robert North (R),  Dan Noyes (D),  Carol Ode (D),  Woody Page (R),  Sandra Pinsonault (R),  Monique Priestley (D),  Christopher Pritchard (R),  Michael Southworth (R),  Heather Surprenant (D),  Michael Tagliavia (R),  Chris Taylor (R),  Casey Toof (R),  Edward Waszazak (D),  Kenneth Wells (R),  Kirk White (D),  Kevin Winter (R),  Theresa Wood (D), 

Last Action

Read first time and referred to the Committee on Ways and Means (on 01/23/2025)

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