Connecticut 2023 Regular Session

Connecticut Senate Bill SB00703

Introduced
1/18/23  
Refer
1/18/23  

Caption

An Act Restoring The Rate Of The Credit Against The Affected Business Entity Tax.

Impact

If enacted, SB00703 would have a direct impact on the state's taxation system related to business entities. By restoring the credit rate, the bill aims to enhance the viability of small and medium-sized enterprises, which form the backbone of the state's economy. The impact on state revenue is an important consideration, as restoring this credit may lead to a decrease in tax income for the state in the short term, making the fiscal implications of such adjustments a topic of discussion among lawmakers and stakeholders.

Summary

SB00703 seeks to amend Chapter 228z of the general statutes to restore the credit rate against the affected business entity tax to ninety-three and one-hundredths percent. The reinstatement of this tax credit is designed to provide financial relief to businesses affected by economic fluctuations, thereby encouraging their continued operations and promoting economic stability within the state. Proponents argue that this measure will support local businesses by easing their tax burden, which is particularly crucial in the current economic climate.

Contention

While supporters view SB00703 as a necessary measure for economic health, there are points of contention regarding its potential implications for state finances and accountability. Opponents express concerns that reinstating the credit could exacerbate existing budgetary challenges, limiting the state’s ability to fund essential services. Additionally, there is a debate about whether the tax credit sufficiently incentivizes business growth or if alternative approaches should be considered to support economic development without compromising state revenue.

Companion Bills

No companion bills found.

Previously Filed As

CT SB00037

An Act Restoring The Rate Of The Credit Against The Affected Business Entity Tax.

CT SB00157

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

CT HB05034

An Act Establishing A Child Tax Credit Against The Personal Income Tax.

CT HB05040

An Act Establishing A Child Tax Credit Against The Personal Income Tax.

CT HB05044

An Act Establishing A Child Tax Credit Against The Personal Income Tax.

CT SB00443

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

CT SB00398

An Act Concerning The Regulation And Taxation Of Travel Insurance And Associated Entities, Products And Professionals.

CT HB05490

An Act Concerning The Sales And Use Taxes On Ambulance-type Motor Vehicles And Ambulances.

CT SB00269

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

CT SB00450

An Act Phasing In The Exemption Of Motor Vehicles From Property Tax And Increases In The Uniform Property Assessment Rate.

Similar Bills

No similar bills found.