# Connecticut HB 07166: AN ACT CONCERNING THE DEPARTMENT OF ECONOMIC AND COMMUNITY DEVELOPMENT'S RECOMMENDATIONS FOR REVISIONS TO CERTAIN COMMERCE AND TAX CREDIT STATUTES.

Connecticut HB 07166, AN ACT CONCERNING THE DEPARTMENT OF ECONOMIC AND COMMUNITY DEVELOPMENT'S RECOMMENDATIONS FOR REVISIONS TO CERTAIN COMMERCE AND TAX CREDIT STATUTES., is a 2025 Regular Session House bill sponsored by Commerce Committee; status signed, last action 2025-07-01 (Signed by the Governor); PRIA reads it as touching household money (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/CT-HB07166-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Connecticut HB 07166
- State: Connecticut
- Session: 2025 Regular Session
- Title: AN ACT CONCERNING THE DEPARTMENT OF ECONOMIC AND COMMUNITY DEVELOPMENT'S RECOMMENDATIONS FOR REVISIONS TO CERTAIN COMMERCE AND TAX CREDIT STATUTES.
- Status: signed
- Chamber: House
- Introduced: 2025-03-06
- Last action: 2025-07-01, Signed by the Governor
- Sponsor: Commerce Committee
- Cosponsors: 0
- Subjects: commerce
- Touches household money: yes
- Roll calls: 4 (232 yes, 23 no in all)
- Economic provisions PRIA read: 13

## Summary

To (1) expand the definition of taxpayer as provided in section 12-217n, (2) clarify that administrative fees under sections 12-217jj and 12-217kk are nonrefundable, (3) make the adoption of regulations under sections 12-217jj and 12-217kk permissive, (4) modify the time frame for applying for the Film Production Tax Credit voucher, and (5) modify the definition of Interactive web site as provided in section 12-217jj.

## Bill overview: provisions PRIA read

- More employers qualify for disability hiring grants: benefit, high. Beginning July 1, 2025, workforce grants are open to employers, not just nonprofits, for infrastructure, program, or expansion costs. At application, at least 5% of workers must be qualifying employees with intellectual disability. They must have worked at least six months in the previous calendar…
- Business-support nonprofits can receive more help: benefit, low. Beginning July 1, 2025, state agencies, government entities, and private groups may support qualifying Connecticut economic-development nonprofits. Help can include money, staff, or other in-kind contributions, within available appropriations. Nonprofits must help new or prospective Connecticut com…
- Connecticut merchandise sales can fund tourism: benefit, low. Beginning July 1, 2025, the state economic development department may sell Connecticut-branded merchandise and advertising space for Connecticut businesses. Creating the program is optional. All proceeds must go to the Tourism Fund.
- State property gains cultural development uses: benefit, low. Beginning July 1, 2025, property held by the state economic development department can serve mainly as cultural or historical attractions. These uses join existing manufacturing, economic-base business, and business-support uses. The department can sell, exchange, lease, or make use agreements for…
- Business tax credits escape relocation penalties: benefit, low. Beginning July 1, 2025, tax credits administered by the state economic development department or Connecticut Innovations are excluded from relocation safeguards. Receiving those credits does not trigger the 10-year restriction on moving out of Connecticut. The related repayment requirement and 5% p…
- Research credits reach qualifying large manufacturers: benefit, low. For tax years beginning January 1, 2025, qualifying single-member limited liability companies gain access to Connecticut research credits. Eligibility requires more than 3,000 Connecticut employees and manufacturing expertise in mechatronics, alignment and sensor technology, and optical fabrication…
- Transferred infrastructure credits gain audit protections: benefit, low. Beginning July 1, 2025, state agencies generally cannot reopen certified, transferred entertainment infrastructure credits or audit their underlying costs. An exception applies when there may be material misrepresentation or fraud. In those cases, the agencies' sole remedy is collecting the credit…
- Website producers get broader tax-credit access: benefit, low. For applications open or filed on or after July 1, 2025, interactive websites must exceed $500,000 in production costs per income year. Sites must mainly feature games, user apps, or animation, simulation, sound, graphics, story lines, or video made or adapted for internet distribution. Eligible co…
- Related-party deals limit small-business research credits: cost, high. The 6% small-business research credit rate requires prior-year gross income of $100 million or less. The state economic development commissioner must find that transactions with a related person did not produce that result. Businesses that fail this test cannot use the 6% rate.
- Animation credits face tighter tax limits: cost, low. For calendar years beginning January 1, 2025, film and infrastructure credits count as type one credits. Digital animation credits move from type one to type three. Existing ordering rules and limits still apply, including the overall cap of 70% of tax due before credits. Type three credits alone f…
- Digital animation tax-credit program ends: cost, low. Effective July 1, 2025, the law repeals Connecticut's digital animation production tax-credit program. This ends the program's authorization to provide that tax benefit to eligible businesses.
- Production applicants face fees and filing changes: cost, low. Production-credit applications open or filed on or after July 1, 2025, carry a reasonable, nonrefundable review fee. Infrastructure-credit applications also carry this fee beginning July 1, 2025. Fees must cover state application review costs; the law sets no dollar amount. Affected production comp…
- Production companies face tighter cost rules: cost, low. These rules cover production-credit applications open or filed on or after July 1, 2025. Equipment eligible for the infrastructure tax credit cannot count toward the production tax credit. Companies also cannot list a cost more than once for production or infrastructure credits. The duplicate-cost…

## Sponsors and cosponsors

- Sponsor: Commerce Committee

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-24 | House | FIN Vote Tally Sheet (Joint Favorable) | pass | 52 | 0 |   |
| 2025-03-20 | Senate | Senate Roll Call Vote 391 | pass | 36 | 0 |   |
| 2025-03-20 | House | House Roll Call Vote 283 AS AMENDED | pass | 125 | 22 |   |
| 2025-03-20 | House | CE Vote Tally Sheet (Joint Favorable Substitute Change of Reference) | pass | 19 | 1 |   |

## Actions (27)

- 2025-07-01: Signed by the Governor (legislature)
- 2025-06-27: Transmitted by Secretary of the State to Governor (legislature)
- 2025-06-27: Transmitted to the Secretary of State (legislature)
- 2025-06-23: Public Act 25-165 (legislature)
- 2025-06-04: In Concurrence (legislature)
- 2025-06-04: Senate Passed as Amended by House Amendment Schedule A (Senate)
- 2025-06-04: Senate Adopted House Amendment Schedule A (Senate)
- 2025-06-04: Rules Suspended (legislature)
- 2025-06-03: Senate Calendar Number 591 (Senate)
- 2025-06-03: Favorable Report, Tabled for the Calendar, Senate (Senate)
- 2025-06-02: Transmitted Pursuant To Joint Rule 17 (legislature)
- 2025-06-02: House Passed as Amended by House Amendment Schedule A (House)
- 2025-06-02: House Adopted House Amendment Schedule A 9916 (House)
- 2025-05-12: File Number 885 (legislature)
- 2025-05-12: House Calendar Number 579 (House)
- 2025-05-12: Favorable Report, Tabled for the Calendar, House (House)
- 2025-05-12: Reported Out of Legislative Commissioners' Office (legislature)
- 2025-05-05: Referred to Office of Legislative Research and Office of Fiscal Analysis 05/12/25 12:00 PM (legislature)
- 2025-04-24: Filed with Legislative Commissioners' Office (legislature)
- 2025-04-24: Joint Favorable (legislature)
- 2025-03-26: Favorable Change of Reference, Senate to Committee on Finance, Revenue and Bonding (legislature)
- 2025-03-25: Favorable Change of Reference, House to Committee on Finance, Revenue and Bonding (legislature)
- 2025-03-25: Reported Out of Legislative Commissioners' Office (legislature)
- 2025-03-20: Filed with Legislative Commissioners' Office (legislature)
- 2025-03-20: Joint Favorable Substitute Change of Reference Finance, Revenue and Bonding (legislature)
- 2025-03-07: Public Hearing 03/11 (legislature)
- 2025-03-06: Referred to Joint Committee on Commerce (legislature)

## Bill text

- Public Act No. 25-165, 2025-06-02: [PDF](https://www.cga.ct.gov/2025/ACT/PA/PDF/2025PA-00165-R00HB-07166-PA.PDF)
- File No. 885, 2025-05-12: [PDF](https://www.cga.ct.gov/2025/FC/PDF/2025HB-07166-R000885-FC.PDF)
- CE Joint Favorable Substitute Change of Reference, 2025-03-20: [PDF](https://www.cga.ct.gov/2025/TOB/H/PDF/2025HB-07166-R01-HB.PDF)
- FIN Joint Favorable, 2025-03-20: [PDF](https://www.cga.ct.gov/2025/TOB/H/PDF/2025HB-07166-R02-HB.PDF)
- Raised Bill, 2025-03-06: [PDF](https://www.cga.ct.gov/2025/TOB/H/PDF/2025HB-07166-R00-HB.PDF)
- Bill Analysis For File Copy 885: [PDF](https://www.cga.ct.gov/2025/BA/PDF/2025HB-07166-R000885-BA.PDF)
- Bill Analysis for HB-7166, as amended by House "A": [PDF](https://www.cga.ct.gov/2025/BA/PDF/2025HB-07166-R01-BA.PDF)
- CE Joint Fav. Rpt: [PDF](https://www.cga.ct.gov/2025/JFR/H/PDF/2025HB-07166-R00CE-JFR.PDF)
- CE Vote Tally Sheet (Joint Favorable Substitute Change of Reference): [PDF](https://www.cga.ct.gov/2025/TS/H/PDF/2025HB-07166-R00CE-CV63-TS.PDF)
- FIN Vote Tally Sheet (Joint Favorable): [PDF](https://www.cga.ct.gov/2025/TS/H/PDF/2025HB-07166-R00FIN-CV101-TS.PDF)
- Fiscal Note For File Copy 885: [PDF](https://www.cga.ct.gov/2025/FN/PDF/2025HB-07166-R000885-FN.PDF)
- Fiscal Note for Amendment LCO 9916 (See Fiscal Note Details): [PDF](https://www.cga.ct.gov/2025/fna/pdf/2025HB-07166-R00LCO09916-FNA.PDF)
- Fiscal Note for HB-7166, As Amended by House "A" (LCO 9916): [PDF](https://www.cga.ct.gov/2025/FN/PDF/2025HB-07166-R01-FN.PDF)
- House Roll Call Vote 283 AS AMENDED: [PDF](https://www.cga.ct.gov/2025/VOTE/H/PDF/2025HV-00283-R00HB07166-HV.PDF)
- House Schedule A LCO# 9916 (J): [PDF](https://www.cga.ct.gov/2025/amd/H/pdf/2025HB-07166-R00HA-AMD.pdf)
- Senate Roll Call Vote 391: [PDF](https://www.cga.ct.gov/2025/VOTE/S/PDF/2025SV-00391-R00HB07166-SV.PDF)
- Summary for Public Act No. 25-165: [PDF](https://www.cga.ct.gov/2025/SUM/PDF/2025SUM00165-R02HB-07166-SUM.PDF)

## Related bills

- HB 05013: AN ACT ADDING CERTAIN PLANTS TO THE INVASIVE PLANTS LIST. (signed)
- SB 01558: AN ACT CONCERNING INCOME TAXES IMPOSED BY OTHER JURISDICTIONS ON RESIDENTS OF THE STATE. (signed)
- SB 01396: AN ACT CONCERNING EARNED BUT UNPAID WAGE OR SALARY INCOME ADVANCES. (signed)
- SB 01187: AN ACT CONCERNING FORECLOSURE, ASSIGNMENT AND OTHER ENFORCEMENT ACTIONS FOR UNPAID SEWER ASSESSMENTS AND OTHER FEES AND CHARGES. (signed)
- HB 07236: AN ACT CONCERNING HUMAN TRAFFICKING AND SEXUAL ASSAULT VICTIMS. (signed)
- HB 07192: AN ACT IMPLEMENTING RECOMMENDATIONS OF THE BIPARTISAN DRUG TASK FORCE. (signed)

## Sources
- [Public Act No. 25-165 (PDF)](https://www.cga.ct.gov/2025/ACT/PA/PDF/2025PA-00165-R00HB-07166-PA.PDF)
- [File No. 885 (PDF)](https://www.cga.ct.gov/2025/FC/PDF/2025HB-07166-R000885-FC.PDF)
- [CE Joint Favorable Substitute Change of Reference (PDF)](https://www.cga.ct.gov/2025/TOB/H/PDF/2025HB-07166-R01-HB.PDF)
- [FIN Joint Favorable (PDF)](https://www.cga.ct.gov/2025/TOB/H/PDF/2025HB-07166-R02-HB.PDF)
- [Raised Bill (PDF)](https://www.cga.ct.gov/2025/TOB/H/PDF/2025HB-07166-R00-HB.PDF)
- [Bill Analysis For File Copy 885 (PDF)](https://www.cga.ct.gov/2025/BA/PDF/2025HB-07166-R000885-BA.PDF)
- [Bill Analysis for HB-7166, as amended by House "A" (PDF)](https://www.cga.ct.gov/2025/BA/PDF/2025HB-07166-R01-BA.PDF)
- [CE Joint Fav. Rpt (PDF)](https://www.cga.ct.gov/2025/JFR/H/PDF/2025HB-07166-R00CE-JFR.PDF)
- [CE Vote Tally Sheet (Joint Favorable Substitute Change of Reference) (PDF)](https://www.cga.ct.gov/2025/TS/H/PDF/2025HB-07166-R00CE-CV63-TS.PDF)
- [FIN Vote Tally Sheet (Joint Favorable) (PDF)](https://www.cga.ct.gov/2025/TS/H/PDF/2025HB-07166-R00FIN-CV101-TS.PDF)
- [Fiscal Note For File Copy 885 (PDF)](https://www.cga.ct.gov/2025/FN/PDF/2025HB-07166-R000885-FN.PDF)
- [Fiscal Note for Amendment LCO 9916 (See Fiscal Note Details) (PDF)](https://www.cga.ct.gov/2025/fna/pdf/2025HB-07166-R00LCO09916-FNA.PDF)
- [Fiscal Note for HB-7166, As Amended by House "A" (LCO 9916) (PDF)](https://www.cga.ct.gov/2025/FN/PDF/2025HB-07166-R01-FN.PDF)
- [House Roll Call Vote 283 AS AMENDED (PDF)](https://www.cga.ct.gov/2025/VOTE/H/PDF/2025HV-00283-R00HB07166-HV.PDF)
- [House Schedule A LCO# 9916 (J) (PDF)](https://www.cga.ct.gov/2025/amd/H/pdf/2025HB-07166-R00HA-AMD.pdf)
- [Senate Roll Call Vote 391 (PDF)](https://www.cga.ct.gov/2025/VOTE/S/PDF/2025SV-00391-R00HB07166-SV.PDF)
- [Summary for Public Act No. 25-165 (PDF)](https://www.cga.ct.gov/2025/SUM/PDF/2025SUM00165-R02HB-07166-SUM.PDF)

## Related
- [HB 05013: AN ACT ADDING CERTAIN PLANTS TO THE INVASIVE PLANTS LIST.](https://policyrisk.com/state-bill/CT-HB05013-2025)
- [SB 01558: AN ACT CONCERNING INCOME TAXES IMPOSED BY OTHER JURISDICTIONS ON RESIDENTS OF T…](https://policyrisk.com/state-bill/CT-SB01558-2025)
- [SB 01396: AN ACT CONCERNING EARNED BUT UNPAID WAGE OR SALARY INCOME ADVANCES.](https://policyrisk.com/state-bill/CT-SB01396-2025)
- [SB 01187: AN ACT CONCERNING FORECLOSURE, ASSIGNMENT AND OTHER ENFORCEMENT ACTIONS FOR UNP…](https://policyrisk.com/state-bill/CT-SB01187-2025)
- [HB 07236: AN ACT CONCERNING HUMAN TRAFFICKING AND SEXUAL ASSAULT VICTIMS.](https://policyrisk.com/state-bill/CT-HB07236-2025)
- [HB 07192: AN ACT IMPLEMENTING RECOMMENDATIONS OF THE BIPARTISAN DRUG TASK FORCE.](https://policyrisk.com/state-bill/CT-HB07192-2025)
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Source: PRIA, https://policyrisk.com/state-bill/CT-HB07166-2025 (as of 2026-10-17).