Connecticut 2020 Regular Session

Connecticut House Bill HB05070

Introduced
2/11/20  
Introduced
2/11/20  
Refer
2/11/20  

Caption

An Act Increasing The Amount Of The Affected Business Entity Tax Credit For Certain Income.

Impact

The implications of HB05070 could be significant for state tax laws as it seeks to alleviate financial burdens on small businesses, thereby encouraging economic recovery and growth. By improving the tax credit percentage, the state recognizes the importance of supporting local enterprises in a challenging economic environment. This assistance could help businesses maintain their operations and potentially stimulate job growth, ultimately contributing to a more vibrant economic landscape.

Summary

House Bill 05070 proposes to amend chapter 228z of the general statutes in order to increase the tax credit available to affected business entities. The bill specifically aims to raise the credit against the affected business entity tax for the first one million dollars of income subject to this tax to ninety-three and one-hundredths percent. The increase in this tax credit is designed to provide more substantial financial relief for small businesses, which have been notably impacted amid economic fluctuations.

Contention

While supporters of HB05070 argue that the bill will create a more favorable business environment, potential points of contention may arise surrounding the sustainability of such tax credits. Some may question whether increasing tax credits is the most effective method for supporting businesses, suggesting that other forms of support, such as grants or targeted investments, might be more beneficial. Additionally, there could be concerns about the long-term fiscal impact of these tax credits on state revenue, particularly if the economic conditions do not improve as anticipated.

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 SB00379

An Act Increasing The Rate Of The Credit Refund Value For Certain Expenditures By Biotechnology Companies.

CT SB00266

An Act Increasing The Conveyance Tax For Certain Home Sales.

CT HB05104

An Act Increasing The Amount Of The Property Tax Credit For Certain Taxpayers.

CT HB05147

An Act Restructuring Certain Taxes.

CT SB00157

An Act Concerning A Research And Development Expenses Tax Credit For Pass-through Entities.

CT HB05492

An Act Establishing A Farm Investment Tax Credit And Concerning The Threshold For Certain Optional Farm-related Property Tax Exemptions.

CT SB00443

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

CT SB00269

An Act Reducing The Sales And Use Taxes For Certain Goods Used In New Housing Construction.

CT HB05113

An Act Increasing The Highest Marginal Rate Of The Personal Income Tax And Establishing A Capital Gains Surcharge To Provide Funding For Certain Child-related, Municipal And Higher Education Initiatives.

Similar Bills

No similar bills found.