Connecticut 2023 Regular Session

Connecticut House Bill HB06932

Introduced
4/6/23  
Introduced
4/6/23  
Refer
4/6/23  
Refer
4/6/23  
Report Pass
4/19/23  
Report Pass
4/19/23  
Refer
4/28/23  
Refer
4/28/23  
Report Pass
5/4/23  

Caption

An Act Increasing The Rate Of The Credit Refund Value For Certain Expenditures By Biotechnology Companies.

Impact

If passed, HB 06932 would amend existing tax laws related to biotechnology companies by enhancing the financial support available to them. This could significantly impact the operational capabilities of small biotechnology firms, enabling them to reinvest in research and development and operational scaling. The bill is positioned to foster growth within a key industry that often faces unique financial challenges due to the nature of its investments in innovation and technology.

Summary

House Bill 06932 proposes an increase in the rate of the credit refund value for certain expenditures made by biotechnology companies. This bill aims to support small businesses in the biotechnology sector by allowing them to exchange their tax credits for cash refunds at a more favorable rate—80% of the credit value instead of the standard 65% for other businesses. The overarching goal is to incentivize growth and investment in the biotechnology industry, which is seen as a vital sector for economic development in the state.

Sentiment

The sentiment surrounding the bill is predominantly positive, with strong support from legislators who view it as a necessary step to bolster the state’s economy by enhancing the biotechnology sector. Proponents argue that this measure will lead to job creation and economic growth. However, there are concerns that it may favor a specific industry over others, sparking debates about fairness in tax policy.

Contention

The main points of contention revolve around equity in tax incentives and whether such special treatment for biotechnology companies could lead to disparities among various sectors. Critics may question whether this enhanced credit could detract from general funding available for broader economic support or lead to an overreliance on specialized industries. Despite these concerns, the overall push is towards providing more robust support for one of the state's promising sectors.

Companion Bills

No companion bills found.

Previously Filed As

CT SB00379

An Act Increasing The Rate Of The Credit Refund Value For Certain Expenditures By Biotechnology Companies.

CT HB05492

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

CT SB00443

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

CT HB05344

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

CT SB00270

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

CT HB05209

An Act Concerning Long-term Care Insurance Premium Rates.

CT HB05190

An Act Concerning The Historic Homes Rehabilitation Tax Credit.

CT HB05470

An Act Concerning Transportation Network Companies And Third-party Delivery Companies.

CT SB00372

An Act Concerning A Working Group To Study Payments By Insurance Companies For Deposit Into The Insurance Fund.

CT SB00251

An Act Concerning The Legislative Commissioners' Recommendations For Technical And Other Revisions To The Tax And Related Statutes.

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