# Connecticut HB 05186: AN ACT CONCERNING THE AFFECTED BUSINESS ENTITY TAX AND THE CREDIT RELATED THERETO AND ESTABLISHING A SURCHARGE ON THE AMOUNT OF FEDERAL QUALIFIED BUSINESS INCOME DEDUCTIONS CLAIMED BY CERTAIN FILERS.

Connecticut HB 05186, AN ACT CONCERNING THE AFFECTED BUSINESS ENTITY TAX AND THE CREDIT RELATED THERETO AND ESTABLISHING A SURCHARGE ON THE AMOUNT OF FEDERAL QUALIFIED BUSINESS INCOME DEDUCTIONS CLAIMED BY CERTAIN FILERS., is a 2026 Regular Session House bill sponsored by Jason Doucette (Democratic); status failed, last action 2026-02-11 (Referred to Joint Committee on Finance, Revenue and Bonding) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/CT-HB05186-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Connecticut HB 05186
- State: Connecticut
- Session: 2026 Regular Session
- Title: AN ACT CONCERNING THE AFFECTED BUSINESS ENTITY TAX AND THE CREDIT RELATED THERETO AND ESTABLISHING A SURCHARGE ON THE AMOUNT OF FEDERAL QUALIFIED BUSINESS INCOME DEDUCTIONS CLAIMED BY CERTAIN FILERS.
- Status: failed
- Chamber: House
- Introduced: 2026-02-11
- Last action: 2026-02-11, Referred to Joint Committee on Finance, Revenue and Bonding
- Sponsor: Jason Doucette (Democratic)
- Cosponsors: 33
- Subjects: finance, revenue and bonding
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

To (1) establish a surcharge on the affected business entity tax and adjust, for certain personal income tax marginal rates, the amount of the credit allowed against said tax, and (2) establish a surcharge on the amount of the qualified business income deduction claimed for federal income tax purposes by filers subject to the highest marginal rate under section 12-700 of the general statutes.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Jason Doucette (Democratic), House
- Cosponsor: Amy Morrin Bello (Democratic), House
- Cosponsor: Anthony L. Nolan (Democratic), House
- Cosponsor: Bob Godfrey (Democratic), House
- Cosponsor: Brandon Chafee (Democratic), House
- Cosponsor: Corey P. Paris (Democratic), House
- Cosponsor: Derek Slap (Democratic), Senate
- Cosponsor: Eleni Kavros DeGraw (Democratic), House
- Cosponsor: Gary A. Turco (Democratic), House
- Cosponsor: Gary A. Winfield (Democratic), Senate
- Cosponsor: Geoff Luxenberg (Democratic), House
- Cosponsor: Jillian Gilchrest (Democratic), House
- Cosponsor: Josh Elliott (Democratic), House
- Cosponsor: Kaitlyn Shake (Democratic), House
- Cosponsor: Kara Rochelle (Democratic), House
- Cosponsor: Kate Farrar (Democratic), House
- Cosponsor: Kenneth Gucker (Democratic), House
- Cosponsor: Kevin Brown (Democratic), House
- Cosponsor: Laurie Sweet (Democratic), House
- Cosponsor: Marcus Brown (Democratic), House
- Cosponsor: Mary Fortier (Democratic), House
- Cosponsor: Maryam Khan (Democratic), House
- Cosponsor: Michael "MJ" Shannon (Democratic), House
- Cosponsor: Mike Demicco (Democratic), House
- Cosponsor: Nicholas Menapace (Democratic), House
- Cosponsor: Nick Gauthier (Democratic), House
- Cosponsor: Patrick Biggins (Democratic), House
- Cosponsor: Rebecca Martinez (Democratic), House
- Cosponsor: Roland J. Lemar (Democratic), House
- Cosponsor: Sarah Keitt (Democratic), House
- Cosponsor: Steven Winter (Democratic), House
- Cosponsor: Susan M. Johnson (Democratic), House
- Cosponsor: Travis Simms (Democratic), House
- Cosponsor: William Heffernan (Democratic), House

## Actions (1)

- 2026-02-11: Referred to Joint Committee on Finance, Revenue and Bonding (legislature)

## Bill text

- Proposed Bill, 2026-02-11: [PDF](https://www.cga.ct.gov/2026/TOB/H/PDF/2026HB-05186-R00-HB.PDF)

## Related bills

- HB 05153: AN ACT CONCERNING MINOR REVISIONS TO DEPARTMENT OF ENERGY AND ENVIRONMENTAL PROTECTION RELATED STATUTES. (signed)
- SB 00484: AN ACT CONCERNING DISTRACTED DRIVING AND THE SAFE OPERATION OF A MOTOR VEHICLE IN A HIGHWAY WORK ZONE. (signed)
- SB 00475: AN ACT CONCERNING JUDICIAL BRANCH OPERATIONS. (signed)
- SB 00488: AN ACT IMPLEMENTING THE TREASURER'S RECOMMENDATIONS FOR REVISIONS TO THE UNCLAIMED PROPERTY PROGRAM AND SECOND INJURY FUND. (signed)
- SB 00444: AN ACT AUTHORIZING CERTAIN MUNICIPAL EMPLOYEES TO SERVE ON MUNICIPAL BOARDS OF FINANCE. (signed)
- SB 00370: AN ACT CONCERNING THE HOURLY COMPENSATION FOR ADJUNCT FIRE INSTRUCTORS. (signed)

## Sources
- [Proposed Bill (PDF)](https://www.cga.ct.gov/2026/TOB/H/PDF/2026HB-05186-R00-HB.PDF)

## Related
- [HB 05153: AN ACT CONCERNING MINOR REVISIONS TO DEPARTMENT OF ENERGY AND ENVIRONMENTAL PRO…](https://policyrisk.com/state-bill/CT-HB05153-2026)
- [SB 00484: AN ACT CONCERNING DISTRACTED DRIVING AND THE SAFE OPERATION OF A MOTOR VEHICLE…](https://policyrisk.com/state-bill/CT-SB00484-2026)
- [SB 00475: AN ACT CONCERNING JUDICIAL BRANCH OPERATIONS.](https://policyrisk.com/state-bill/CT-SB00475-2026)
- [SB 00488: AN ACT IMPLEMENTING THE TREASURER'S RECOMMENDATIONS FOR REVISIONS TO THE UNCLAI…](https://policyrisk.com/state-bill/CT-SB00488-2026)
- [SB 00444: AN ACT AUTHORIZING CERTAIN MUNICIPAL EMPLOYEES TO SERVE ON MUNICIPAL BOARDS OF…](https://policyrisk.com/state-bill/CT-SB00444-2026)
- [SB 00370: AN ACT CONCERNING THE HOURLY COMPENSATION FOR ADJUNCT FIRE INSTRUCTORS.](https://policyrisk.com/state-bill/CT-SB00370-2026)
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Source: PRIA, https://policyrisk.com/state-bill/CT-HB05186-2026 (as of 2026-11-01).