General Assembly Proposed Bill No. 445 January Session, 2011 LCO No. 1899 Referred to Committee on Finance, Revenue and Bonding Introduced by: SEN. KELLY, 21st Dist. General Assembly Proposed Bill No. 445 January Session, 2011 LCO No. 1899 Referred to Committee on Finance, Revenue and Bonding Introduced by: SEN. KELLY, 21st Dist. AN ACT CONCERNING PASSAGE OF NEW OR INCREASED TAXES. Be it enacted by the Senate and House of Representatives in General Assembly convened: That the general statutes be amended to require that passage of any new or increased tax must be offset by a reduction or elimination of an unfunded state mandate on municipalities, with the value of each to be determined by the legislative Office of Fiscal Analysis. Statement of Purpose: To provide relief to taxpayers on the local level when increasing or adding taxes on the state level.