# Connecticut HB 07270: 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.

Connecticut HB 07270, 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., is a 2025 Regular Session House bill sponsored by Finance, Revenue and Bonding Committee; status failed, last action 2025-04-11 (Public Hearing 04/16) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/CT-HB07270-2025
- 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 07270
- State: Connecticut
- Session: 2025 Regular Session
- Title: 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.
- Status: failed
- Chamber: House
- Introduced: 2025-04-03
- Last action: 2025-04-11, Public Hearing 04/16
- Sponsor: Finance, Revenue and Bonding Committee
- Cosponsors: 0
- Subjects: finance, revenue and bonding
- Touches household money: no
- Economic provisions PRIA read: 0

## 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.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Finance, Revenue and Bonding Committee

## Actions (2)

- 2025-04-11: Public Hearing 04/16 (legislature)
- 2025-04-03: Referred to Joint Committee on Finance, Revenue and Bonding (legislature)

## Bill text

- Raised Bill, 2025-04-03: [PDF](https://www.cga.ct.gov/2025/TOB/H/PDF/2025HB-07270-R00-HB.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
- [Raised Bill (PDF)](https://www.cga.ct.gov/2025/TOB/H/PDF/2025HB-07270-R00-HB.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-HB07270-2025 (as of 2026-10-17).