Connecticut 2013 Regular Session

Connecticut House Bill HB05848

Introduced
1/24/13  
Introduced
1/24/13  
Refer
1/24/13  

Caption

An Act Concerning A Reduction In The Business Entity Tax For Certain Donations.

Impact

The bill would amend Chapter 213a of the general statutes regarding business taxation, aiming to create a more favorable tax environment for businesses that actively engage in community support. By implementing a tax reduction for those that contribute to local charitable efforts, the bill encourages corporate philanthropy, which can enhance community services and support local nonprofit endeavors. Moreover, it can lead to increased interactions and partnerships between businesses and civic organizations.

Summary

House Bill 5848 seeks to reduce the biennial business entity tax for businesses that make significant donations to local communities through specific nonprofit organizations or civic groups. Under the proposed law, if a business contributes at least $1,500 in the year prior to the tax due date, or $2,500 over the two preceding years, their tax liability would be lowered from $250 to $175. This initiative aims to acknowledge and promote the positive influence of businesses in their communities by incentivizing charitable giving.

Contention

Notably, discussions around HB 5848 may focus on whether the proposed reduction of taxes for donating businesses disproportionately benefits larger companies capable of making sizable contributions, potentially marginalizing smaller entities that also contribute to local communities in various forms. Additionally, some critics may challenge the effectiveness of monetary incentives in genuinely promoting community engagement, arguing that tax benefits alone may not spur more altruistic behavior among businesses but rather just act as a financial strategy.

Further_considerations

Overall, HB 5848 represents a legislative effort to intertwine fiscal policy with community service through business, highlighting a broader trend of recognizing and valuing the role of the private sector in social responsibility. The bill's outcome may set a precedent for future legislation that ties tax laws to community engagement efforts.

Companion Bills

No companion bills found.

Previously Filed As

CT SB00443

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

CT SB00076

An Act Reducing The Personal Income Tax Marginal Rates For Certain Taxpayers And Concerning The Asset Expense Deduction For Corporations.

CT SB00016

An Act Concerning Revenue Items To Implement The Governor's Budget.

CT HB05524

An Act Authorizing And Adjusting Bonds Of The State And Concerning Provisions Related To State And Municipal Tax Administration, General Government And School Building Projects.

CT HB05147

An Act Restructuring Certain Taxes.

CT SB00501

An Act Concerning Motor Vehicle Assessments For Property Taxation, Innovation Banks, The Interest On Certain Tax Underpayments, The Assessment On Insurers, School Building Projects, The South Central Connecticut Regional Water Authority Charter And Certain State Historic Preservation Officer Procedures.

CT HB05492

An Act Establishing A Farm Investment Tax Credit And Concerning The Threshold For Certain Optional Farm-related Property Tax Exemptions.

CT SB00006

An Act Concerning Housing.

CT HB05103

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

CT SB00398

An Act Concerning The Regulation And Taxation Of Travel Insurance And Associated Entities, Products And Professionals.

Similar Bills

No similar bills found.