Connecticut 2021 Regular Session

Connecticut House Bill HB05647

Introduced
1/27/21  

Caption

An Act Exempting Small Businesses From Penalties For Nonpayment Of Estimated Taxes On A Quarterly Basis.

Impact

If enacted, this bill would amend Title 12 of the general statutes, specifically pertaining to taxation policies enforced by the Department of Revenue Services. By preventing penalties for missed estimated tax payments, the bill aims to create a more favorable environment for small businesses, allowing them to allocate resources towards operational needs rather than focusing on heavy tax burdens. This legislative change could lead to increased stability for small enterprises, encouraging their continued operation and reducing the likelihood of closures.

Summary

House Bill 5647 seeks to provide financial relief to small businesses by exempting them from penalties for the nonpayment of estimated taxes on a quarterly basis. The bill aims to alleviate the burden that small business owners face, particularly in times of economic uncertainty. Introduced by Representative Dubitsky, the legislation reflects the need to support local businesses and encourage economic growth within the state.

Contention

The discussions surrounding HB 5647 may reflect differing opinions about the approach to taxation for small businesses. Proponents of the bill argue that removing these penalties will help foster a supportive economic climate. However, critics may raise concerns about potential revenue impacts for the state government or suggest that such exemptions could encourage negligence in tax compliance. Ultimately, the balance between supporting small businesses and maintaining state revenue is likely to be a point of contention during deliberations.

Companion Bills

No companion bills found.

Previously Filed As

CT HB05103

An Act Exempting Certain Goods Purchased By In-state Businesses From The Sales Tax.

CT HB05105

An Act Exempting Ambulances From The Sales And Use Taxes.

CT SB00081

An Act Exempting Certain Articles Of Clothing From The Sales And Use Taxes.

CT HB05041

An Act Exempting Certain Articles Of Children's Clothing From The Sales And Use Taxes.

CT HB05036

An Act Exempting Hospital Beds For Home Health Care Use From The Sales And Use Taxes.

CT HB05032

An Act Exempting Health And Athletic Club Services And Fees From The Sales And Use Taxes.

CT HB05039

An Act Exempting Clothing Purchased At Consignment Stores From The Sales And Use Taxes.

CT HB05477

An Act Concerning Penalties For Blight Upon Real Property, Municipal Agreements To Fix Assessments And A Personal Property Tax Exemption.

CT HB05266

An Act Amending The Time To Protest Benefit Charges On An Employer's Unemployment Insurance Quarterly Statement.

CT SB00023

An Act Exempting Certain Articles Of Children's Clothing And Footwear And Personal Protective Equipment From The Sales And Use Taxes.

Similar Bills

No similar bills found.