| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | ||
| 2 | 2 | ||
| 3 | 3 | LCO No. 2095 1 of 1 | |
| 4 | 4 | ||
| 5 | 5 | General Assembly Proposed Bill No. 6183 | |
| 6 | 6 | January Session, 2021 | |
| 7 | 7 | LCO No. 2095 | |
| 8 | 8 | ||
| 9 | 9 | ||
| 10 | 10 | Referred to Committee on FINANCE, REVENUE AND | |
| 11 | 11 | BONDING | |
| 12 | 12 | ||
| 13 | 13 | ||
| 14 | 14 | Introduced by: | |
| 15 | 15 | REP. DATHAN, 142nd Dist. | |
| 16 | 16 | REP. MESKERS, 150th Dist. | |
| 17 | 17 | ||
| 18 | 18 | ||
| 19 | 19 | ||
| 20 | 20 | ||
| 21 | 21 | AN ACT CONCERNING THE CREDIT FOR INCOME TAXES PAID TO | |
| 22 | 22 | OTHER STATES. | |
| 23 | 23 | Be it enacted by the Senate and House of Representatives in General | |
| 24 | 24 | Assembly convened: | |
| 25 | 25 | ||
| 26 | 26 | That, for the taxable year commencing January 1, 2020, the 1 | |
| 27 | 27 | Department of Revenue Services shall not disallow a credit claimed by 2 | |
| 28 | 28 | a resident or part-year resident of this state pursuant to the provisions 3 | |
| 29 | 29 | of section 12-704 of the general statutes solely because such resident or 4 | |
| 30 | 30 | part-year resident was working from home in the state due to the 5 | |
| 31 | 31 | COVID-19 pandemic. 6 | |
| 32 | 32 | Statement of Purpose: | |
| 33 | 33 | To prohibit the Department of Revenue Services from disallowing a | |
| 34 | 34 | credit claimed by a resident or part-year resident of this state pursuant | |
| 35 | 35 | to the provisions of section 12-704 of the general statutes solely because | |
| 36 | 36 | such resident or part-year resident was working from home in the state | |
| 37 | 37 | due to the COVID-19 pandemic. |