AN ACT CONCERNING REQUIREMENTS FOR CERTAIN TAX APPEALS, THE DISAGGREGATION OF CERTAIN TAX SOURCING INFORMATION, THE AMORTIZABLE BOND PREMIUM SUBTRACTION FOR PURPOSES OF THE PERSONAL INCOME TAX AND THE APPLICATION OF VALUATION ALLOWANCE FOR CERTAIN COMBINED GROUP REPORTING.
Sponsored By: Finance, Revenue and Bonding Committee
Failed
Summary
To (1) establish requirements for filing certain tax protests, (2) require the Commissioner of Revenue Services to provide certain disaggregated tax sourcing information; (3) 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, and (4) revise certain dates with respect to the application of the valuation allowance under section 12-218h of the general statutes.
Personalized for You
How does this bill affect your finances?
Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.
Bill Overview
No Economic Impacts Identified for this Bill
Sponsors & Cosponsors
Sponsor
Finance, Revenue and Bonding Committee
Affiliation unavailable
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
No roll call votes available for this bill.
Actions Timeline
Public Hearing 04/16
4/11/2025legislatureReferred to Joint Committee on Finance, Revenue and Bonding
4/3/2025legislature
Bill Text
Raised Bill
4/3/2025
Related Bills
HB 05013, AN ACT ADDING CERTAIN PLANTS TO THE INVASIVE PLANTS LIST.
To prohibit the sale, use and distribution of certain invasive plants in the state.
SB 01558, AN ACT CONCERNING INCOME TAXES IMPOSED BY OTHER JURISDICTIONS ON RESIDENTS OF THE STATE.
To (1) reduce a portion of the amount of the credit for income taxes paid to other states, (2) require the Attorney General to study ways to defend residents from having income tax imposed by other jurisdictions on income derived from services rendered while such resident was within this state, and (3) provide a credit to residents who file an appeal protesting the tax imposed by such other jurisdiction.
SB 01396, AN ACT CONCERNING EARNED BUT UNPAID WAGE OR SALARY INCOME ADVANCES.
To establish various requirements concerning earned but unpaid wage or salary income advances.
SB 01187, AN ACT CONCERNING FORECLOSURE, ASSIGNMENT AND OTHER ENFORCEMENT ACTIONS FOR UNPAID SEWER ASSESSMENTS AND OTHER FEES AND CHARGES.
To prohibit foreclosure, assignment and other enforcement actions for unpaid sewer assessments and other fees and charges in the case of owner-occupied real property for which the principal of such unpaid assessments, fees and charges is less than three thousand dollars unless three years have elapsed from the date any lien was filed and such lien remains unpaid.
HB 07236, AN ACT CONCERNING HUMAN TRAFFICKING AND SEXUAL ASSAULT VICTIMS.
To amend the membership of the trafficking in persons council, add victims of sexual assault and victims of trafficking in persons as protected classes for purposes of certain anti-discrimination statutes, create an affirmative defense for misdemeanor offenses for young victims of trafficking in persons and eliminate the requirement that training in identification and reporting of trafficking in persons be presented in a video format.
HB 07192, AN ACT IMPLEMENTING RECOMMENDATIONS OF THE BIPARTISAN DRUG TASK FORCE.
To implement recommendations of the bipartisan drug task force.