Connecticut 2017 Regular Session

Connecticut Senate Bill SB00352

Introduced
1/19/17  

Caption

An Act Establishing A Waiver Of The Estate Tax.

Impact

If enacted, SB00352 would modify Chapter 217 of the general statutes related to estate taxation. The waiver structure introduced by the bill would allow individuals to offset estate tax liabilities by committing to charitable contributions. This could result in a shift in financial planning for high-net-worth individuals, who might find this option appealing as they make decisions regarding estate planning and philanthropic activities. Furthermore, this could lead to an increase in funds available for charities, with wider implications for social programs reliant on such contributions.

Summary

Senate Bill 00352 proposes to establish a waiver of the estate tax in Connecticut, contingent upon individuals making or pledging specific charitable contributions. The intent of this legislation is to incentivize philanthropy by reducing the financial burden of the estate tax for those who contribute to charitable organizations. This approach aims to encourage more substantial charitable giving, thereby potentially enhancing the funding for various nonprofit initiatives and community services across the state.

Contention

There are likely to be multiple viewpoints on this bill. Proponents may argue that waiving estate taxes in exchange for charitable contributions not only benefits individuals looking to reduce their tax burdens but also serves the broader community by increasing support for nonprofits. Conversely, critics could view this approach as a loss of potential revenue for the state, which could have been utilized for public services and infrastructure. The effectiveness and efficiency of such waivers in realizing substantial charitable contributions could also be a point of discussion among lawmakers and stakeholders.

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.