Connecticut 2011 Regular Session

Connecticut House Bill HB05714

Introduced
1/21/11  
Introduced
1/21/11  
Refer
1/21/11  

Caption

An Act Concerning The Repeal Of The Business Entity Tax.

Impact

The potential implications of HB 05714 are significant. By abolishing the business entity tax, the state may stimulate increased investment from businesses, thereby advancing economic development initiatives. Proponents of the bill argue that eliminating this tax could lead to job creation and help retain existing businesses that may consider relocating due to unfavorable tax structures. The repeal may also simplify the tax filing process for businesses, promoting greater ease of operation.

Summary

House Bill 05714 proposes the repeal of the business entity tax, which is currently codified in section 12-284b of the general statutes. The removal of this tax is intended to alleviate the financial burden on businesses operating within the state, providing them with greater flexibility and potentially fostering a more favorable environment for business growth. The bill was introduced by Representative Greene, who advocates for promoting economic development through reduced taxation on businesses.

Contention

Despite its potential benefits, the bill's repeal of the business entity tax has sparked debate among lawmakers. Some opponents contend that the removal of this tax could lead to a shortfall in state revenue, impacting funding for essential services. They argue that such a tax provides necessary revenue to support state programs. As talks regarding the bill continue, there is a clear divide among legislators regarding the balance of encouraging business growth while ensuring fiscal stability for public services.

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 HB05103

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

CT SB00443

An Act Concerning The Accrual Of Interest On Certain Tax Underpayments And The Business Operating Loss Carry-over Period.

CT HB05117

An Act Concerning The Estate And Gift Taxes And The Use Of The Revenue Generated From Such Taxes.

CT SB00157

An Act Concerning A Research And Development Expenses Tax Credit For Pass-through Entities.

CT HB05042

An Act Concerning The Sales Price Threshold Of Motor Vehicles Subject To A Higher Sales And Use Taxes Rate.

CT HB05021

An Act Concerning The Cap On Research And Development Tax Credits.

CT HB05065

An Act Concerning The Cap On Research And Development Tax Credits.

Similar Bills

No similar bills found.