Connecticut 2018 Regular Session

Connecticut Senate Bill SB00416

Introduced
3/6/18  
Introduced
3/6/18  
Refer
3/6/18  

Caption

An Act Concerning The Payment Of Certain Filing Fees And The Affected Business Entity Tax By Certain Limited Liability Companies.

Impact

The bill is expected to impact the standard procedures for filing annual reports and tax compliance for limited liability companies. By exempting low-income single-member LLCs from these fees and taxes, SB00416 seeks to reduce the complexity of regulatory compliance for small business owners, thereby encouraging business growth and investment. This change could potentially contribute to an increase in the number of LLCs formed, particularly among entrepreneurs who might have previously found the costs prohibitive.

Summary

SB00416, titled 'An Act Concerning The Payment Of Certain Filing Fees And The Affected Business Entity Tax By Certain Limited Liability Companies,' aims to amend existing laws relating to filing fees and taxes for limited liability companies (LLCs) in the state. The primary focus of the bill is to eliminate certain filing fees and the affected business entity tax for single-member LLCs with income below ten thousand dollars. This provision is designed to ease the financial burden on small enterprises and promote entrepreneurship within the state.

Contention

Discussion around the bill highlighted differing opinions among stakeholders. Proponents argue that reducing financial barriers for LLC establishment is a significant step towards fostering a more favorable business environment. They contend that these changes will incentivize entrepreneurial activities and support local economies. However, some critics express concerns regarding potential gaps in state revenue from these tax exemptions and emphasize the need for careful assessment of fiscal impacts. Overall, the debate centers on balancing support for small businesses with ensuring adequate state funding.

Companion Bills

No companion bills found.

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