Connecticut 2014 Regular Session

Connecticut Senate Bill SB00420

Introduced
3/6/14  
Refer
3/6/14  

Caption

An Act Extending The Manufacturing Apprenticeship And Neighborhood Assistance Act Tax Credits To Pass-through Entities.

Impact

If enacted, the bill would amend existing tax laws enabling business firms to receive credits for apprenticeship training programs, effectively encouraging investment in workforce development. Under the provisions of this legislation, businesses could benefit from credits linked to actual hours worked by apprentices. This change could stimulate job creation and bolster the manufacturing industry, which is a significant contributor to the state’s economy. The initiative is anticipated to foster greater participation in apprenticeship programs, aligning with state goals for workforce training.

Summary

SB00420, known as An Act Extending The Manufacturing Apprenticeship And Neighborhood Assistance Act Tax Credits To Pass-Through Entities, seeks to broaden the eligibility for tax credits related to apprenticeship programs in the manufacturing sector. Specifically, the bill facilitates tax credits for pass-through entities, allowing shareholders or partners of businesses structured as S corporations or partnerships to claim credits previously limited to other entities. This adjustment aims to enhance support for apprenticeship in the manufacturing sector, which is viewed as essential for economic growth and workforce development.

Sentiment

The sentiment surrounding SB00420 appears to be optimistic among supporters, particularly those in the business community and manufacturers who see it as a vital step forward in empowering businesses and enhancing their workforce. Advocates argue that expanding the eligibility for tax credits will lead to a more skilled labor force, thus driving economic growth. However, there are concerns from some lawmakers about the implications of such tax incentives on state revenue, leading to a mixed reception among legislators.

Contention

While the bill has garnered support, it has also faced scrutiny regarding the potential impact on state finances. Opponents express concerns that increasing tax credits could lead to reduced tax revenue without guaranteeing a proportional increase in apprenticeship placements or job creation. The debate highlights a fundamental tension between incentivizing business growth through tax relief and ensuring adequate state revenue for public services. As such, discussions surrounding the bill may revolve around finding a balance between these competing interests.

Companion Bills

No companion bills found.

Previously Filed As

CT SB00302

An Act Expanding The Tax Credit For Qualified Apprenticeship Training Programs And Establishing A Pilot Program For Children Interested In Trades.

CT SB00157

An Act Concerning A Research And Development Expenses Tax Credit For Pass-through Entities.

CT HB05232

An Act Concerning Solar Projects Throughout The State.

CT HB05344

An Act Establishing First-time Homebuyer Savings Accounts And A Related Tax Deduction And Credit.

CT HB05492

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

CT HB05097

An Act Concerning The Apprenticeship Training Tax Credit.

CT SB00284

An Act Concerning A Security Deposit Loan Assistance Program.

CT SB00430

An Act Authorizing Bonds Of The State For An Advanced Manufacturing Apprenticeship And Community Robotics Center.

CT HB05190

An Act Concerning The Historic Homes Rehabilitation Tax Credit.

CT SB00270

An Act Concerning Tax Credits For The Conversion Of Commercial Properties.

Similar Bills

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CA AB1558

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CA AB565

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CA SB33

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CA AB2769

Apprenticeships: income tax returns.

CA AB291

Teachers: credentialed educator apprenticeship programs.

CA SB854

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CA AB694

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