Connecticut Senate Bill 443

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Spectrum: Slight Partisan Bill (Republican 3-1)
Status: Introduced on March 14 2024 - 25% progression, died in chamber
Action: 2024-04-22 - File Number 576
Text: Latest bill text (Comm Sub) [PDF]

To (1) provide that an aggrieved taxpayer may, under certain circumstances, file a written request that the Commissioner of Revenue Services issue an order, decision, determination or disallowance, (2) require that interest not accrue on tax underpayments resulting from certain amended returns related to the employee retention credit program, and (3) allow business operating losses incurred in income years commencing on or after January 1, 2025, to be deductible over thirty income years.

An Act Concerning The Accrual Of Interest On Certain Tax Underpayments And The Business Operating Loss Carry-over Period.

House Finance, Revenue and Bonding Committee

Rep. Brian Lanoue [R]

Rep. Mark DeCaprio [R]

Sen. Robert Sampson [R]

2024-04-03 - Joint - FIN Vote Tally Sheet (Joint Favorable Substitute) (Y: 51 N: 0 NV: 0 Abs: 0) [PASS]

Date	Chamber	Action
2024-04-22	Senate	File Number 576
2024-04-22	Senate	Senate Calendar Number 353
2024-04-22	Senate	Favorable Report, Tabled for the Calendar, Senate
2024-04-22	Senate	Reported Out of Legislative Commissioners' Office
2024-04-15	Senate	Referred to Office of Legislative Research and Office of Fiscal Analysis 04/22/24 12:00 PM
2024-04-04	Senate	Filed with Legislative Commissioners' Office
2024-04-03	Senate	Joint Favorable Substitute
2024-03-15	Senate	Public Hearing 03/20
2024-03-14	Senate	Referred to Joint Committee on Finance, Revenue and Bonding

Type	Source
Summary	https://www.cga.ct.gov/asp/cgabillstatus/cgabillstatus.asp?selBillType=Bill&bill_num=SB00443&which_year=2024
Text	https://www.cga.ct.gov/2024/TOB/S/PDF/2024SB-00443-R00-SB.PDF
Text	https://www.cga.ct.gov/2024/TOB/S/PDF/2024SB-00443-R01-SB.PDF
Supplement	https://www.cga.ct.gov/2024/FN/PDF/2024SB-00443-R000576-FN.PDF
Supplement	https://www.cga.ct.gov/2024/BA/PDF/2024SB-00443-R000576-BA.PDF
Roll Call	https://www.cga.ct.gov/2024/TS/S/PDF/2024SB-00443-R00FIN-CV56-TS.PDF