Bill Text: CT HB05005 | 2010 | General Assembly | Comm Sub


Bill Title: An Act Establishing A Business Tax Credit For Hotels And Inns That Create Green, Allergy-free Rooms For Their Guests.

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2010-03-12 - Favorable Change of Reference, Senate to Committee on Finance, Revenue and Bonding [HB05005 Detail]

Download: Connecticut-2010-HB05005-Comm_Sub.html

General Assembly

 

Committee Bill No. 5005

February Session, 2010

 

LCO No. 916

 

*_____HB05005ENVFIN030910____*

Referred to Committee on Environment

 

Introduced by:

 

(ENV)

 

AN ACT ESTABLISHING A BUSINESS TAX CREDIT FOR HOTELS AND INNS THAT CREATE GREEN, ALLERGY-FREE ROOMS FOR THEIR GUESTS.

Be it enacted by the Senate and House of Representatives in General Assembly convened:

Section 1. (NEW) (Effective July 1, 2010, and applicable to income years commencing on or after January 1, 2010) (a) For purposes of this section, "hotel" has the same meaning as provided in section 12-407 of the general statutes, "lodging house" has the same meaning as provided in section 12-407 of the general statutes, "hotel owner" means any taxpayer subject to liability under the provisions of chapter 208 of the general statutes that owns and operates a hotel or lodging house, and "green, allergy-free room" means a room that (1) is cleaned and maintained only with green, natural nontoxic cleaning products, (2) contains tile or wood flooring and no carpeting, (3) contains drapes or curtains made of synthetic, non-see-through material for privacy, window blinds that can be cleaned of dust, or a one-way glass window covering, (4) utilizes an air conditioning unit with a high-efficiency particulate air (HEPA) filter, (5) contains mattresses and pillows covered in nonallergenic materials, (6) is free of cigarette smoke, and (7) is free of pets and pet dander.

(b) There shall be allowed a credit against the tax imposed under chapter 208 of the general statutes in an amount equal to: (1) Fifty per cent of the amount spent by a hotel owner on the conversion of guest rooms to green, allergy-free rooms, provided not less than ten per cent of the total number of guest rooms at a hotel or lodging house are converted to green, allergy-free rooms; or (2) seventy-five per cent of the amount spent by a hotel owner on the conversion of guest rooms to green, allergy-free rooms, provided not less than twenty per cent of the total number of guest rooms at a hotel or lodging house are converted to green, allergy-free rooms.

(c) With respect to any income year commencing on or after January 1, 2010, a credit or any portion of a credit that is allowed under this section but that is not used by a hotel owner because the amount of the credit exceeds the tax due and owing by the hotel owner, may be carried forward to each of the successive income years until such credit, or applicable portion of the credit, is fully taken. In no case shall a credit, or any portion of a credit, that is not used by a taxpayer be carried forward for a period of more than five years.

This act shall take effect as follows and shall amend the following sections:

Section 1

July 1, 2010, and applicable to income years commencing on or after January 1, 2010

New section

ENV

Joint Favorable C/R

FIN

feedback