Connecticut 2025 2025 Regular Session

Connecticut House Bill HB05552 Introduced / Bill

Filed 01/17/2025

                     
 
LCO No. 2209   	1 of 1 
 
General Assembly  Proposed Bill No. 5552  
January Session, 2025  
LCO No. 2209 
 
 
Referred to Committee on FINANCE, REVENUE AND 
BONDING  
 
 
Introduced by:  
REP. GRESKO, 121st Dist. 
(By Request) 
 
 
 
 
AN ACT CONCERNING THE BONUS DEPRECIATION TAX 
DEDUCTION SCHEDULE FOR PASS -THROUGH ENTITIES. 
Be it enacted by the Senate and House of Representatives in General 
Assembly convened: 
 
That title 12 of the general statutes be amended to allow pass-through 1 
entities to claim the full amount of their bonus depreciation tax 2 
deductions in the first year eligible assets are placed in service. 3 
Statement of Purpose:   
To allow pass-through entities to claim the full amount of their bonus 
depreciation tax deductions in the first year eligible assets are placed in 
service.