All Roll Calls
Yes: 272 • No: 0
ConnecticutSB 015582025 Regular SessionSenateWALLET
AN ACT CONCERNING INCOME TAXES IMPOSED BY OTHER JURISDICTIONS ON RESIDENTS OF THE STATE.
Sponsored By: Finance, Revenue and Bonding Committee
Signed by Governor
Summary
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.
finance, revenue and bonding
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 2 benefits, 0 costs, 0 mixed.
Connecticut residents get credit after tax appeals
Connecticut residents get a credit covering 60% of added Connecticut income tax caused by adjusting their credit for taxes paid elsewhere. Residents must have paid income or wage tax to another state, its local government, or the District of Columbia. They must have requested a refund for work done while physically in Connecticut, been denied, and appealed to a court or tribunal. A final decision must have resulted in a refund. Effective July 8, 2025, the credit covers tax years starting January 1, 2020, or later, excluding liability under section 12-707. The law also requires the Attorney General to study ways to defend residents against other jurisdictions taxing work done in Connecticut. Findings and any recommendations are due to the legislature’s finance committee by January 1, 2026.
Connecticut workers avoid some late tax charges
Connecticut charges no late-payment penalty or interest when a qualifying out-of-state tax refund reduces a resident’s credit for taxes paid elsewhere. The late payment must result from that credit reduction, and the refund must cover work performed outside the taxing jurisdiction. That jurisdiction must tax nonresidents’ work income based on the employer’s location when employees work elsewhere. Effective July 8, 2025, this relief covers tax years starting January 1, 2020, or later. It excludes liability under section 12-707 and does not erase the underlying tax owed.
Sponsors & Cosponsors
Sponsor
Finance, Revenue and Bonding Committee
Affiliation unavailable
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 4/24/2025
Senate Roll Call Vote 431
Yes: 36 • No: 0
Senate vote • 4/24/2025
Senate Roll Call Vote 290
Yes: 36 • No: 0
Senate vote • 4/24/2025
FIN Vote Tally Sheet (Joint Favorable Substitute)
Yes: 52 • No: 0
House vote • 4/24/2025
House Roll Call Vote 366 AS AMENDED
Yes: 148 • No: 0
Actions Timeline
Signed by the Governor
7/8/2025legislatureTransmitted by Secretary of the State to Governor
6/25/2025legislatureTransmitted to the Secretary of State
6/25/2025legislaturePublic Act 25-172
6/23/2025legislatureOn Consent Calendar / In Concurrence
6/4/2025legislatureSenate Passed as Amended by House Amendment Schedule A
6/4/2025SenateSenate Passed as Amended by Senate Amendment Schedule A
6/4/2025SenateSenate Adopted House Amendment Schedule A
6/4/2025SenateDisagreeing Action, Tabled for Calendar, Senate
6/4/2025SenateTransmitted Pursuant To Joint Rule 17
6/4/2025legislatureHouse Passed as Amended by House Amendment Schedule A
6/4/2025HouseHouse Passed as Amended by Senate Amendment Schedule A
6/4/2025HouseHouse Adopted House Amendment Schedule A 10694
6/4/2025HouseHouse Adopted Senate Amendment Schedule A
6/4/2025HouseHouse Calendar Number 670
5/30/2025HouseFavorable Report, Tabled for the Calendar, House
5/30/2025HouseRules Suspended, Transmitted to the House
5/29/2025HouseSenate Passed as Amended by Senate Amendment Schedule A
5/29/2025SenateSenate Adopted Senate Amendment Schedule A 9684
5/29/2025SenateFile Number 882
5/12/2025legislatureSenate Calendar Number 479
5/12/2025SenateFavorable Report, Tabled for the Calendar, Senate
5/12/2025SenateReported Out of Legislative Commissioners' Office
5/12/2025legislatureReferred to Office of Legislative Research and Office of Fiscal Analysis 05/12/25 12:00 PM
5/5/2025legislatureFiled with Legislative Commissioners' Office
4/24/2025legislature
Bill Text
Public Act No. 25-172
5/29/2025
File No. 882
5/12/2025
FIN Joint Favorable Substitute
4/24/2025
Raised Bill
4/9/2025
Bill Analysis For File Copy 882
Bill Analysis for SB-1558, as amended by Senate "A"
FIN Joint Fav. Rpt
FIN Vote Tally Sheet (Joint Favorable Substitute)
Fiscal Note For File Copy 882
Fiscal Note for Amendment LCO 10584 (No Fiscal Impact)
Fiscal Note for Amendment LCO 10694 (No Fiscal Impact)
Fiscal Note for Amendment LCO 9637 (Revenue)
Fiscal Note for Amendment LCO 9684 (Revenue)
Fiscal Note for SB-1558, As Amended by Senate "A" (LCO 9684)
Fiscal Note for SB-1558, As Amended by Senate "A" (LCO 9684), House "A" (LCO 10694)
House LCO Amendment #10584 (R)
House Roll Call Vote 366 AS AMENDED
House Schedule A LCO# 10694 (D)
Senate LCO Amendment #9637 (R)
Senate Roll Call Vote 290
Senate Roll Call Vote 431
Senate Schedule A LCO# 9684 (J)
Summary for Public Act No. 25-172
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