Connecticut 2017 Regular Session

Connecticut Senate Bill SB00122

Introduced
1/13/17  

Caption

An Act Repealing The Business Entity Tax.

Impact

The elimination of the business entity tax is projected to have significant implications for state laws surrounding taxation and business operations. This repeal may result in increased competitiveness for businesses as they will have lower tax obligations, which could encourage new startups to establish themselves in the state. The bill has generated discussions about its impact on state revenue, as the repeal will naturally reduce the income generated from this tax, necessitating a reassessment of how the state will compensate for potential shortfalls in revenue that could result from the tax elimination.

Summary

Senate Bill 00122, introduced by Senator Martin, proposes the repeal of the business entity tax as outlined in section 12-284b of the general statutes. The primary aim of this legislation is to provide tax relief specifically targeted at businesses, thereby potentially stimulating economic activity within the state. By eliminating this tax, the bill seeks to reduce the financial burden on entities engaged in various commercial activities, which proponents believe will help foster a more conducive environment for business growth and job creation.

Contention

Discussions around SB00122 may reveal notable points of contention among legislators, particularly related to how the repeal could affect state funding for public services that rely on tax revenues. Opponents of the repeal might argue that while tax relief for businesses is important, it should not come at the expense of essential services that support the community and workforce. Additionally, there may be concerns regarding fairness and equity in taxation if larger businesses disproportionately benefit from the repeal without corresponding contributions to public welfare.

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 HB05147

An Act Restructuring Certain Taxes.

CT SB00032

An Act Eliminating The Earned Income Tax Credit.

CT HB05043

An Act Reducing Fees For Small Business Filings With The Secretary Of The State.

CT HB05267

An Act Making Changes To And Repealing Obsolete Provisions Of Statutes Relevant To The Labor Department.

CT SB00039

An Act Eliminating The Highway Use Tax.

Similar Bills

No similar bills found.