Bill Text: CT HB06627 | 2015 | General Assembly | Introduced

Connecticut House Bill 6627 (Prior Session Legislation)

Introduced

Bill Title: An Act Implementing A Portability Rule For Estates Of Married Taxpayers.

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced - Dead) 2015-01-28 - Referred to Joint Committee on Finance, Revenue and Bonding [HB06627 Detail]

Download: Connecticut-2015-HB06627-Introduced.html


General Assembly		*Proposed Bill No. 6627*
*January Session, 2015*		LCO No. 2356
		02356
Referred to Committee on FINANCE, REVENUE AND BONDING
Introduced by:
REP. FREY, 111th Dist.

AN ACT IMPLEMENTING A PORTABILITY RULE FOR ESTATES OF MARRIED TAXPAYERS.

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

That the general statutes be amended to implement a portability rule under the state estate tax that mirrors the federal portability election under which the estate of a married taxpayer may pass the unused part of the estate and gift tax exclusion to a surviving spouse.

Statement of Purpose:

To implement a portability rule under the state estate tax that mirrors the federal portability election.