Connecticut 2023 Regular Session

Connecticut House Bill HB05679

Introduced
1/18/23  
Introduced
1/18/23  
Refer
1/18/23  

Caption

An Act Reducing The Estate And Gift Taxes Exemption Thresholds.

Impact

The changes enacted by HB 5679 would have substantial implications for both taxpayers and the financial landscape of the state. With the new lower threshold, it is anticipated that more individuals will fall under the estate tax liability, which could affect estate planning practices among higher-income residents. This might prompt individuals and families to reevaluate their financial strategies regarding wealth accumulation and transfer. Additionally, the anticipated increase in tax revenue could support various state-funded programs, which may have beneficial impacts on social services or infrastructure improvements.

Summary

House Bill 5679 proposes to amend existing tax laws by lowering the estate and gift tax exemption thresholds to three million dollars. This significant reduction aims to increase the revenue generated from estate and gift taxes by widening the taxable base to include more estates than currently subjected to these taxes. By lowering the exemption threshold, estates valued above three million dollars will be taxed, thus conforming to practices observed in other states with similar tax structures meant to address wealth inequality and improve state revenues.

Conclusion

Overall, House Bill 5679 reflects an ongoing debate about tax policy and equity within the broader economic framework of the state. As it moves through legislative channels, its implications on both individual taxpayers and state funding will require careful scrutiny to balance fiscal needs with the economic realities of citizens impacted by such changes.

Contention

There is notable contention surrounding the proposed bill, particularly among financial advisors and those affected by estate planning. Supporters argue that reducing the exemption threshold is a fair approach to ensure that wealthier individuals contribute a more equitable share of taxes to the state, thereby facilitating important public services. Critics, however, contend that this measure could disincentivize wealth creation and harm individuals who have accrued net worth just above the new threshold without having the liquid wealth necessary to pay the taxes due. Concerns have been raised that this could lead to scenarios where individuals are forced to liquidate assets to meet tax obligations, which could disrupt family businesses and economic stability for the very small business sector that the state relies upon.

Companion Bills

No companion bills found.

Previously Filed As

CT HB05117

An Act Concerning The Estate And Gift Taxes And The Use Of The Revenue Generated From Such Taxes.

CT HB05492

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

CT HB05096

An Act Reducing The Rate Of The Sales And Use Taxes.

CT SB00082

An Act Reducing The Rate Of The Sales And Use Taxes.

CT SB00269

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

CT SB00434

An Act Increasing Various Monetary Thresholds Under The State Codes Of Ethics.

CT HB05037

An Act Eliminating The Personal Income Tax On Social Security Benefits And Pension Or Annuity Income And The Estate And Gift Taxes.

CT HB05064

An Act Concerning The Sales Price Threshold Of Motor Vehicles Subject To A Higher Sales And Use Taxes Rate.

CT SB00030

An Act Concerning The Sales Price Threshold For Motor Vehicles Subject To A Higher Sales And Use Taxes Rate.

CT HB05042

An Act Concerning The Sales Price Threshold Of Motor Vehicles Subject To A Higher Sales And Use Taxes Rate.

Similar Bills

No similar bills found.