Gradually phases in modifications to federal adjusted gross income over a five (5) year period for social security income, from twenty percent (20%) up to one hundred percent (100%), beginning on or after January 1, 2027.

TAXATION -- PERSONAL INCOME TAX - Gradually phases in modifications to federal adjusted gross income over a five (5) year period for social security income, from twenty percent (20%) up to one hundred percent (100%), beginning on or after January 1, 2027.