AN ACT CONCERNING A DEDUCTION FROM THE PERSONAL INCOME TAX FOR FUNERAL EXPENSES.

Be it enacted by the Senate and House of Representatives in General Assembly convened:

That individuals with incomes of less than one hundred fifty thousand dollars, who owe personal income tax to the state, be allowed to deduct from such tax liability expenses associated with funeral costs, in an amount not exceeding five thousand dollars.

Statement of Purpose:

To allow a deduction from the personal income tax for funeral expenses.