At least part of the issue here seems to be whether the general pension and annuity exemption is the same thing as the Teacher's Retirement System pension exemption. It would seem they are different; however, you are correct in that for tax year 2021 the TRS pension exemption was 50% provided the income thresholds were met.
Here is a quote from a Research Report compiled by the Office of Legislative Research which indicates that when CT taxpayers are eligible for both the general pension and annuity exemption and the TRS pension exemption, they can select the one that is most favorable to them.
Taxpayers who are eligible for both the general pension and annuity exemption and the TRS pension exemption may take whichever one is most favorable to them (CGS § 12-701(a)(20)(B)(xx), as amended by PA 21-2, June Special Session, § 433).
Here is a link to the above Research Report
Office of Legislative Research
Do you know if you are eligible for both pension systems referenced herein?
@rogersdan164
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