Connecticut 2019 Regular Session

Connecticut House Bill HB07373

Introduced
3/19/19  
Refer
3/19/19  
Refer
3/19/19  
Report Pass
5/1/19  
Report Pass
5/1/19  
Refer
5/13/19  
Refer
5/13/19  
Report Pass
5/20/19  
Report Pass
5/20/19  
Engrossed
5/28/19  
Report Pass
5/30/19  
Report Pass
5/30/19  
Chaptered
6/25/19  
Enrolled
6/28/19  
Passed
7/8/19  

Caption

An Act Concerning The Department Of Revenue Services' Recommendations For Tax Administration And Minor Revisions To The Tax And Related Statutes.

Impact

The bill is expected to impact the way taxes are administered at the state level, particularly for those businesses that operate as partnerships or S corporations. By allowing affected business entities to claim credits based on their direct and indirect tax obligations, the legislation seeks to prevent double taxation and ensure that entities are not unduly burdened. This may lead to a more favorable tax environment, potentially increasing economic activity among the entities affected due to reduced tax burdens.

Summary

House Bill 7373, known as an Act Concerning the Department of Revenue Services' Recommendations for Tax Administration and Minor Revisions to the Tax and Related Statutes, proposes several changes to tax laws impacting business entities and their tax obligations. Primarily, it aims to streamline the taxation process for partnerships and S corporations by allowing certain credits against income taxes, thus attempting to simplify compliance for these entities and promote a more business-friendly environment.

Sentiment

Overall sentiment regarding HB 7373 appears to be cautiously optimistic among supporters, including business groups who advocate for a tax structure that supports growth and economic stability. They view the bill as a step towards making the taxation landscape more equitable and less complicated. However, there are concerns among some legislators and public advocates who fear that tax credits may disproportionately benefit larger entities while not sufficiently addressing the needs of smaller businesses or individuals, particularly regarding how tax obligations are communicated and enforced.

Contention

Notable points of contention include the specifics regarding tax credits and their long-term implications on state revenue generation. Critics argue that while easing tax burdens may enhance business viability in the short term, the potential long-term effects on state tax revenues could necessitate either further adjustments to the tax code or a reevaluation of state funding priorities. There is ongoing debate about the balance between incentivizing business growth and ensuring adequate funding for public services.

Companion Bills

No companion bills found.

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