Connecticut 2023 Regular Session

Connecticut House Bill HB05663

Introduced
1/18/23  
Refer
1/18/23  

Caption

An Act Concerning The Corporation Business Tax Surcharge.

Impact

Should HB 05663 be enacted, it would have a significant impact on corporate taxation within the state. By extending the surcharge and raising its rate, similar businesses would see an increase in their tax obligations, potentially influencing investment decisions. Supporters of the bill argue that this measure is vital for maintaining adequate funding for essential state services, especially in light of economic fluctuations and budget deficits. Therefore, the bill can be viewed as part of broader efforts to secure fiscal stability for state revenues.

Summary

House Bill 05663 proposes changes to the existing corporation business tax surcharge. Specifically, it aims to extend the imposition of this surcharge while concurrently increasing its rate to twenty percent. This change reflects the state's ongoing adjustments to its fiscal policies, with the expectation that raising tax rates on corporations will enhance revenue streams necessary for state funding and services. The bill is introduced by Representatives Elliott and Farrar and is referred to the Committee on Finance, Revenue and Bonding.

Contention

However, the increase in the corporation business tax surcharge is likely to generate concerns among business owners and industry advocates. Many may argue that higher taxes decrease the attractiveness of the state as a place for business operations, particularly when competing with neighboring states with lower tax burdens. There may be fears that this could discourage new business investments or lead to existing companies relocating to more tax-friendly environments. This tension between the need for state revenue and creating a favorable business climate will be a central point of contention as discussions on the bill progress.

Companion Bills

No companion bills found.

Previously Filed As

CT SB00085

An Act Concerning The Corporation Business Tax Surcharge.

CT SB00086

An Act Concerning The Corporation Business Tax Surcharge.

CT HB05118

An Act Establishing A Capital Gains Surcharge And Concerning The Use Of The Revenue Generated From Such Surcharge.

CT HB05113

An Act Increasing The Highest Marginal Rate Of The Personal Income Tax And Establishing A Capital Gains Surcharge To Provide Funding For Certain Child-related, Municipal And Higher Education Initiatives.

CT SB00035

An Act Establishing A Capital Gains Surcharge.

CT HB05147

An Act Restructuring Certain Taxes.

CT SB00076

An Act Reducing The Personal Income Tax Marginal Rates For Certain Taxpayers And Concerning The Asset Expense Deduction For Corporations.

CT SB00443

An Act Concerning The Accrual Of Interest On Certain Tax Underpayments And The Business Operating Loss Carry-over Period.

CT SB00006

An Act Concerning Housing.

CT HB05172

An Act Concerning The Assessment Of Motor Vehicles For Property Taxation.

Similar Bills

No similar bills found.