# Connecticut HB 05445: AN ACT CONCERNING THE AMORTIZABLE BOND PREMIUM SUBTRACTION FOR PURPOSES OF THE PERSONAL INCOME TAX.

Connecticut HB 05445, AN ACT CONCERNING THE AMORTIZABLE BOND PREMIUM SUBTRACTION FOR PURPOSES OF THE PERSONAL INCOME TAX., is a 2026 Regular Session House bill sponsored by Finance, Revenue and Bonding Committee; status failed, last action 2026-04-16 (File Number 668) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/CT-HB05445-2026
- 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 05445
- State: Connecticut
- Session: 2026 Regular Session
- Title: AN ACT CONCERNING THE AMORTIZABLE BOND PREMIUM SUBTRACTION FOR PURPOSES OF THE PERSONAL INCOME TAX.
- Status: failed
- Chamber: House
- Introduced: 2026-03-03
- Last action: 2026-04-16, File Number 668
- Sponsor: Finance, Revenue and Bonding Committee
- Cosponsors: 1
- Subjects: finance, revenue and bonding
- Touches household money: no
- Roll calls: 1 (0 yes, 0 no in all)
- Economic provisions PRIA read: 0

## Summary

To eliminate the requirement that the amortizable bond premium subtraction for purposes of calculating Connecticut adjustable gross income be attributable to a trade or business of the taxpayer.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Finance, Revenue and Bonding Committee
- Cosponsor: Devin R. Carney (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-03-30 | House | FIN Vote Tally Sheet (Joint Favorable) | pass |   |   |   |

## Actions (9)

- 2026-04-16: File Number 668 (legislature)
- 2026-04-16: House Calendar Number 442 (House)
- 2026-04-16: Favorable Report, Tabled for the Calendar, House (House)
- 2026-04-16: Reported Out of Legislative Commissioners' Office (legislature)
- 2026-04-10: Referred to Office of Legislative Research and Office of Fiscal Analysis 04/15/26 5:00 PM (legislature)
- 2026-04-01: Filed with Legislative Commissioners' Office (legislature)
- 2026-03-30: Joint Favorable (legislature)
- 2026-03-05: Public Hearing 03/11 (legislature)
- 2026-03-03: Referred to Joint Committee on Finance, Revenue and Bonding (legislature)

## Bill text

- File No. 668, 2026-04-16: [PDF](https://www.cga.ct.gov/2026/FC/PDF/2026HB-05445-R000668-FC.PDF)
- FIN Joint Favorable, 2026-03-30: [PDF](https://www.cga.ct.gov/2026/TOB/H/PDF/2026HB-05445-R01-HB.PDF)
- Raised Bill, 2026-03-03: [PDF](https://www.cga.ct.gov/2026/TOB/H/PDF/2026HB-05445-R00-HB.PDF)
- Bill Analysis For File Copy 668: [PDF](https://www.cga.ct.gov/2026/BA/PDF/2026HB-05445-R000668-BA.PDF)
- FIN Joint Fav. Rpt: [PDF](https://www.cga.ct.gov/2026/JFR/H/PDF/2026HB-05445-R00FIN-JFR.PDF)
- FIN Vote Tally Sheet (Joint Favorable): [PDF](https://www.cga.ct.gov/2026/TS/H/PDF/2026HB-05445-R00FIN-CV27-TS.PDF)
- Fiscal Note For File Copy 668: [PDF](https://www.cga.ct.gov/2026/FN/PDF/2026HB-05445-R000668-FN.PDF)

## Related bills

- HB 05442: AN ACT CONCERNING THE PROPERTY TAX EXEMPTION FOR AND TAX AGREEMENTS RELATED TO CERTAIN CLASS I RENEWABLE ENERGY SOURCES. (signed)
- HB 05349: AN ACT CONCERNING A POLICE OFFICER TRAINING PROGRAM AND THE ROUNDING OF CERTAIN CASH PURCHASES. (signed)
- HB 05340: AN ACT CONCERNING RENEWABLE POWER GENERATION. (signed)
- HB 05153: AN ACT CONCERNING MINOR REVISIONS TO DEPARTMENT OF ENERGY AND ENVIRONMENTAL PROTECTION RELATED STATUTES. (signed)
- SB 00488: AN ACT IMPLEMENTING THE TREASURER'S RECOMMENDATIONS FOR REVISIONS TO THE UNCLAIMED PROPERTY PROGRAM AND SECOND INJURY FUND. (signed)
- SB 00475: AN ACT CONCERNING JUDICIAL BRANCH OPERATIONS. (signed)

## Sources
- [File No. 668 (PDF)](https://www.cga.ct.gov/2026/FC/PDF/2026HB-05445-R000668-FC.PDF)
- [FIN Joint Favorable (PDF)](https://www.cga.ct.gov/2026/TOB/H/PDF/2026HB-05445-R01-HB.PDF)
- [Raised Bill (PDF)](https://www.cga.ct.gov/2026/TOB/H/PDF/2026HB-05445-R00-HB.PDF)
- [Bill Analysis For File Copy 668 (PDF)](https://www.cga.ct.gov/2026/BA/PDF/2026HB-05445-R000668-BA.PDF)
- [FIN Joint Fav. Rpt (PDF)](https://www.cga.ct.gov/2026/JFR/H/PDF/2026HB-05445-R00FIN-JFR.PDF)
- [FIN Vote Tally Sheet (Joint Favorable) (PDF)](https://www.cga.ct.gov/2026/TS/H/PDF/2026HB-05445-R00FIN-CV27-TS.PDF)
- [Fiscal Note For File Copy 668 (PDF)](https://www.cga.ct.gov/2026/FN/PDF/2026HB-05445-R000668-FN.PDF)

## Related
- [HB 05442: AN ACT CONCERNING THE PROPERTY TAX EXEMPTION FOR AND TAX AGREEMENTS RELATED TO…](https://policyrisk.com/state-bill/CT-HB05442-2026)
- [HB 05349: AN ACT CONCERNING A POLICE OFFICER TRAINING PROGRAM AND THE ROUNDING OF CERTAIN…](https://policyrisk.com/state-bill/CT-HB05349-2026)
- [HB 05340: AN ACT CONCERNING RENEWABLE POWER GENERATION.](https://policyrisk.com/state-bill/CT-HB05340-2026)
- [HB 05153: AN ACT CONCERNING MINOR REVISIONS TO DEPARTMENT OF ENERGY AND ENVIRONMENTAL PRO…](https://policyrisk.com/state-bill/CT-HB05153-2026)
- [SB 00488: AN ACT IMPLEMENTING THE TREASURER'S RECOMMENDATIONS FOR REVISIONS TO THE UNCLAI…](https://policyrisk.com/state-bill/CT-SB00488-2026)
- [SB 00475: AN ACT CONCERNING JUDICIAL BRANCH OPERATIONS.](https://policyrisk.com/state-bill/CT-SB00475-2026)
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Source: PRIA, https://policyrisk.com/state-bill/CT-HB05445-2026 (as of 2026-11-01).