Connecticut 2015 Regular Session

Connecticut Senate Bill SB00633

Introduced
1/23/15  

Caption

An Act Exempting Certain Business Entities From The Business Entity Tax.

Impact

If enacted, SB00633 would modify section 12-284b of the general statutes, significantly affecting the tax obligations of small businesses in Connecticut. This change is expected to have a positive impact on the financial health of these companies, allowing them to reinvest their savings into operations, hiring, and expansion efforts. The bill reflects an understanding that small businesses play a crucial role in local economies, and providing them with tax relief could stimulate economic activity within the state.

Summary

SB00633, introduced by Senator Linares, aims to exempt certain business entities from the business entity tax imposed by the state. Specifically, the bill proposes that any business with fewer than one hundred employees would be free from this tax liability, which is designed to ease the tax burden on smaller businesses. The intent behind this legislation is to encourage the growth of small enterprises, which are vital to the state's economy and job market.

Contention

While the bill has garnered support for its potential to boost small business growth, it may also face criticism regarding its fiscal implications. Opponents may argue that tax exemptions could lead to reduced state revenue, impacting funding for public services. Additionally, concerns about fairness could arise; larger businesses contributing to the state tax pool might argue about equity in taxation. These debates are likely to center around the long-term effects of such an exemption on state finances and the overall business landscape.

Additional points

Throughout its legislative journey, SB00633 will likely encounter discussions about balancing support for small businesses with the financial responsibilities of the state. The bill symbolizes a broader trend towards promoting entrepreneurship and supporting local businesses in the face of economic challenges. How the state adjusts its fiscal strategy in response to these exemptions will be a significant point of contention among lawmakers and constituents.

Companion Bills

No companion bills found.

Previously Filed As

CT HB05103

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

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 SB00443

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

CT SB00081

An Act Exempting Certain Articles Of Clothing From The Sales And Use Taxes.

CT HB05041

An Act Exempting Certain Articles Of Children's Clothing From The Sales And Use Taxes.

CT HB05147

An Act Restructuring Certain Taxes.

CT SB00023

An Act Exempting Certain Articles Of Children's Clothing And Footwear And Personal Protective Equipment From The Sales And Use Taxes.

CT HB05105

An Act Exempting Ambulances From The Sales And Use Taxes.

Similar Bills

No similar bills found.