| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | ||
| 2 | 2 | ||
| 3 | 3 | LCO No. 1449 1 of 1 | |
| 4 | 4 | ||
| 5 | 5 | General Assembly Proposed Bill No. 5153 | |
| 6 | 6 | January Session, 2025 | |
| 7 | 7 | LCO No. 1449 | |
| 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. DOUCETTE, 13th Dist. | |
| 16 | 16 | ||
| 17 | 17 | ||
| 18 | 18 | ||
| 19 | 19 | AN ACT ESTABLISHING A CAPITAL GAINS SURCHARGE AND | |
| 20 | 20 | CONCERNING THE USE OF THE REVENUE GENERATED FROM | |
| 21 | 21 | SUCH SURCHARGE. | |
| 22 | 22 | Be it enacted by the Senate and House of Representatives in General | |
| 23 | 23 | Assembly convened: | |
| 24 | 24 | ||
| 25 | 25 | That the general statutes be amended to (1) establish a surcharge of 1 | |
| 26 | 26 | two per cent on the net gain from the sale or exchange of capital assets 2 | |
| 27 | 27 | on a taxpayer whose Connecticut adjusted gross income is equal to or 3 | |
| 28 | 28 | greater than the threshold amount specified in section 12-700 of the 4 | |
| 29 | 29 | general statutes for imposition of the highest marginal rate on such 5 | |
| 30 | 30 | taxpayer, and (2) require the revenue from such surcharge be deposited 6 | |
| 31 | 31 | in the Early Childhood Education Fund established under section 10-7 | |
| 32 | 32 | 511 of the general statutes. 8 | |
| 33 | 33 | Statement of Purpose: | |
| 34 | 34 | To establish a capital gains surcharge on certain taxpayers, to be | |
| 35 | 35 | deposited in the Early Childhood Education Fund. |