Connecticut 2013 Regular Session

Connecticut Senate Bill SB00809

Introduced
1/31/13  
Refer
1/31/13  
Report Pass
2/14/13  
Report Pass
2/14/13  
Refer
2/21/13  
Refer
2/21/13  
Report Pass
2/27/13  
Report Pass
2/27/13  
Refer
5/1/13  
Refer
5/1/13  
Report Pass
5/6/13  
Refer
5/8/13  
Refer
5/8/13  
Report Pass
5/14/13  
Engrossed
5/23/13  

Caption

An Act Allowing The Transfers Of Tax Credits To Insurance Company Affiliates.

Impact

The passage of SB00809 is expected to have significant implications for state tax law, specifically related to the taxation of insurance companies. By facilitating the transfer of tax credits among affiliates, the bill aligns state regulations with practices that may enhance the financial robustness of insurance providers. This change could lead to increased investment within the sector and ultimately benefit consumers through more competitive pricing. The potential for improved financial maneuverability for insurance companies could also attract more business to the state, positively impacting the economy.

Summary

SB00809, known as the Act Allowing the Transfers of Tax Credits to Insurance Company Affiliates, was proposed to provide greater flexibility in how tax credits can be utilized by insurance companies and healthcare centers in Connecticut. Specifically, it allows these entities to transfer tax credits to their affiliates, which can help streamline financial operations and improve tax liability management. The bill's intent is to enable insurance companies to more effectively allocate their financial resources across related business entities, promoting better operational efficiency within the insurance sector.

Sentiment

The general sentiment surrounding SB00809 was supportive among industry stakeholders, particularly those within the insurance sector. Proponents emphasized the importance of flexibility in tax credit utilization as a means to stimulate growth and maintain competitiveness within the industry. However, there were concerns raised by fiscal watchdogs regarding the implications of such a transfer system, citing potential risks of revenue loss for the state if not properly monitored. Overall, the legislative discussions indicated a recognition of the balance needed between supporting business growth and ensuring state revenue integrity.

Contention

Notable points of contention included the transparency of the transfer process and the safeguards necessary to prevent misuse of tax credits. Opponents questioned whether the transfer mechanism might lead to decreased accountability and possible exploitation, fearing that it could complicate the tracking of tax credits within the larger corporate frameworks. The discussions highlighted the need for establishing firm regulatory frameworks to ensure compliance and proper monitoring of the affiliate tax credit transfers to mitigate risks associated with increased fiscal discretion.

Companion Bills

No companion bills found.

Previously Filed As

CT SB00372

An Act Concerning A Working Group To Study Payments By Insurance Companies For Deposit Into The Insurance Fund.

CT HB05503

An Act Concerning Insurance Market Conduct And Insurance Licensing, The Insurance Department's Technical Corrections And Other Revisions To The Insurance Statutes And Captive Insurance.

CT SB00400

An Act Concerning The Insurance Department's Technical Corrections And Other Revisions To The Insurance Statutes.

CT HB05209

An Act Concerning Long-term Care Insurance Premium Rates.

CT SB00398

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

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 SB00403

An Act Concerning Insurance Market Conduct And Insurance Licensing.

CT SB00341

An Act Establishing A Fallen Officer Fund And Providing Health Insurance Coverage To Survivors Of A Police Officer Killed In The Line Of Duty.

CT SB00321

An Act Concerning Captive Insurance And The Conversion Of Protected Cells.

CT HB05512

An Act Concerning A Study Of State Revenue Collections.

Similar Bills

No similar bills found.