# Connecticut SB 00790: AN ACT CONCERNING THE TAXATION OF RESIDENTS BY OTHER STATES ON INCOME DERIVED FROM SERVICES RENDERED WITHIN THIS STATE.

Connecticut SB 00790, AN ACT CONCERNING THE TAXATION OF RESIDENTS BY OTHER STATES ON INCOME DERIVED FROM SERVICES RENDERED WITHIN THIS STATE., is a 2025 Regular Session Senate bill sponsored by Ryan Fazio (Republican); status failed, last action 2025-01-21 (Referred to Joint Committee on Finance, Revenue and Bonding) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/CT-SB00790-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Connecticut SB 00790
- State: Connecticut
- Session: 2025 Regular Session
- Title: AN ACT CONCERNING THE TAXATION OF RESIDENTS BY OTHER STATES ON INCOME DERIVED FROM SERVICES RENDERED WITHIN THIS STATE.
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-21
- Last action: 2025-01-21, Referred to Joint Committee on Finance, Revenue and Bonding
- Sponsor: Ryan Fazio (Republican)
- Cosponsors: 0
- Subjects: finance, revenue and bonding
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

To (1) reduce the credit for income taxes paid to certain other states or political subdivision thereof, (2) establish funding to subsidize legal fees incurred by residents who file an appeal to contest the payment of such taxes, and (3) require the Commissioner of Revenue Services to investigate the extent to which residents are being taxed by such other jurisdictions on income derived from services rendered while such resident was within this state and to pursue all feasible actions to mitigate or eliminate such taxation.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Ryan Fazio (Republican), Senate

## Actions (1)

- 2025-01-21: Referred to Joint Committee on Finance, Revenue and Bonding (legislature)

## Bill text

- Proposed Bill, 2025-01-21: [PDF](https://www.cga.ct.gov/2025/TOB/S/PDF/2025SB-00790-R00-SB.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
- [Proposed Bill (PDF)](https://www.cga.ct.gov/2025/TOB/S/PDF/2025SB-00790-R00-SB.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)
- [Connecticut bills](https://policyrisk.com/states/connecticut/bills)
- [Connecticut state hub](https://policyrisk.com/states/connecticut)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/CT-SB00790-2025 (as of 2026-10-17).