Connecticut 2021 Regular Session

Connecticut House Bill HB05102

Introduced
1/12/21  

Caption

An Act Concerning The Cap On Research And Development Tax Credits.

Impact

If enacted, HB05102 would directly impact the state's approach to economic development by enhancing tax incentives aimed at stimulating R&D activities. This could lead to increased investment from businesses, particularly in technology and science-based industries, potentially resulting in job creation and higher economic output. The bill's provisions would elevate the financial support available to businesses undertaking significant R&D endeavors in Connecticut, aligning state policies with similar initiatives at the federal level.

Summary

House Bill 05102 seeks to amend state tax laws by increasing the cap on research and development (R&D) tax credits that taxpayers can utilize in an income year. The primary aim of this bill is to incentivize investment in innovation and technology by allowing businesses greater deductions for their R&D expenses. This change is anticipated to bolster economic growth, especially in sectors that are heavily reliant on technological advancement and innovation.

Contention

Notable points of contention surrounding HB05102 may arise from various stakeholders, including fiscal conservatives who may argue against expanding tax credits due to potential impacts on state revenues. Concerns over the effectiveness of tax credits as a tool for stimulating innovation could be raised, suggesting instead that funds could be better allocated towards direct investments in education and infrastructure improvements. Proponents of the bill argue that supporting R&D through tax incentives is essential for maintaining a competitive edge in a global economy.

Companion Bills

No companion bills found.

Previously Filed As

CT HB05065

An Act Concerning The Cap On Research And Development Tax Credits.

CT HB05021

An Act Concerning The Cap On Research And Development Tax Credits.

CT SB00157

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

CT SB00270

An Act Concerning Tax Credits For The Conversion Of Commercial Properties.

CT SB00320

An Act Concerning Early Childhood Developmental Disorders.

CT HB05190

An Act Concerning The Historic Homes Rehabilitation Tax Credit.

CT HB05293

An Act Concerning The Department Of Developmental Services' Recommendations Regarding Various Revisions To Developmental Services Statutes.

CT HB05434

An Act Concerning The Community Economic Development Fund.

CT HB05492

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

CT HB05300

An Act Concerning The Invest Ct Fund Program.

Similar Bills

No similar bills found.