Connecticut Senate Bill 369 (Prior Session Legislation)

---

Spectrum: Committee Bill
Status: Introduced on March 3 2014 - 25% progression, died in chamber
Action: 2014-04-10 - File Number 482
Text: Latest bill text (Comm Sub) [HTML]

To make several changes to Department of Revenue Services statutes, including to (1) allow publication of a list of persons whose licenses, permits or certificates have been denied, revoked, suspended or not renewed, (2) provide for an earlier monthly remittal of sales tax receipts and for weekly remittal of such receipts for retailers who have been found to be delinquent, (3) require the Commissioner of Revenue Services to work with financial institutions to develop a data match system of delinquent taxpayers and persons with accounts at such institutions, (4) allow a modification for trusts and estates for lump sum distributions from qualified plans, similar to that allowed to individual filers, (5) clarify that federal offshore hedge fund income is considered Connecticut sourced income for non-residents when attributable to services performed in this state, (6) change the gross income factor for apportionment purposes of the personal income tax to mirror that of the corporation business tax which sources sales made by partnerships and other pass-through entities to the location of the customer as opposed to the origin of the sale, and (7) make conforming changes.

An Act Concerning Changes To Department Of Revenue Services Statutes.

House Finance, Revenue and Bonding Committee

Date	Chamber	Action
2014-04-10	Senate	File Number 482
2014-04-10	Senate	Senate Calendar Number 305
2014-04-10	Senate	Favorable Report, Tabled for the Calendar, Senate
2014-04-10	Senate	Reported Out of Legislative Commissioners' Office
2014-04-04	Senate	Referred to Office of Legislative Research and Office of Fiscal Analysis 04/09/14 5:00 PM
2014-03-25	Senate	Filed with Legislative Commissioners' Office
2014-03-25	Senate	Joint Favorable Substitute
2014-03-07	Senate	Public Hearing 03/13
2014-03-03	Senate	Referred to Joint Committee on Finance, Revenue and Bonding

Type	Source
Summary	http://www.cga.ct.gov/asp/cgabillstatus/cgabillstatus.asp?selBillType=Bill&bill_num=SB00369&which_year=2014
Text	http://www.cga.ct.gov/2014/TOB/S/2014SB-00369-R00-SB.htm
Text	http://www.cga.ct.gov/2014/TOB/S/2014SB-00369-R01-SB.htm