Connecticut 2011 Regular Session

Connecticut House Bill HB05547

Introduced
1/20/11  
Introduced
1/20/11  
Refer
1/20/11  

Caption

An Act Concerning The Elimination Of The Business Entity Tax.

Impact

The implications of HB 05547 are significant as the repeal of the business entity tax could alter the financial landscape for businesses within the state. By eliminating this tax, it is expected that businesses will have more capital available to reinvest in operations, expansion, or hiring. This initiative is positioned as a measure to enhance the state's economic competitiveness, making it more attractive for business investment and growth. Moreover, the bill could potentially increase overall revenue in other tax areas by stimulating economic activity, although this remains a contentious point among critics who fear the loss of direct tax revenue from this source.

Summary

House Bill 05547 proposes the elimination of the business entity tax, aiming to remove this financial obligation for businesses operating within the state. The bill seeks to repeal section 12-284b of the general statutes, effectively wiping out the tax that currently applies to certain business entities. This move is anticipated to lighten the financial burden on businesses, fostering an environment more conducive to entrepreneurship and economic growth. Proponents of the bill argue that abolishing this tax would encourage both new and existing businesses to thrive without the additional constraint of taxation specific to business entities.

Contention

Notable points of contention surrounding HB 05547 include concerns regarding its potential impact on state revenue. While supporters advocate for the long-term economic benefits of a tax-free business environment, critics argue that the immediate loss of tax revenue could undermine state funding for essential public services. Detractors highlight that careful considerations need to be taken into account regarding balancing tax relief for businesses while ensuring adequate funding is maintained for public infrastructure and services that benefit the broader community. The debate centers around the sustainability of state funding in light of reduced tax revenues derived from the repeal of the business entity tax.

Companion Bills

No companion bills found.

Previously Filed As

CT SB00037

An Act Restoring The Rate Of The Credit Against The Affected Business Entity Tax.

CT SB00085

An Act Concerning The Corporation Business Tax Surcharge.

CT SB00086

An Act Concerning The Corporation Business Tax Surcharge.

CT SB00039

An Act Eliminating The Highway Use Tax.

CT HB05067

An Act Eliminating The Personal Income Tax On Social Security Benefits And Pension Or Annuity Income.

CT HB05033

An Act Eliminating The Highway Use Tax.

CT HB05027

An Act Eliminating The Highway Use Tax.

CT HB05069

An Act Eliminating The Highway Use Tax.

CT HB05110

An Act Eliminating The Film Production Tax Credit.

CT HB05103

An Act Exempting Certain Goods Purchased By In-state Businesses From The Sales Tax.

Similar Bills

No similar bills found.