Bill Text: CT SB00275 | 2011 | General Assembly | Introduced

---

Bill Title: An Act Concerning The Treatment Of Deferred Income Under The Connecticut Alternative Minimum Tax.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2011-01-20 - Referred to Joint Committee on Finance, Revenue and Bonding [SB00275 Detail]

Download: Connecticut-2011-SB00275-Introduced.html

---

General Assembly		Proposed Bill No. 275
January Session, 2011		LCO No. 1548
Referred to Committee on Finance, Revenue and Bonding
Introduced by:
SEN. FRANTZ, 36th Dist.

AN ACT CONCERNING THE TREATMENT OF DEFERRED INCOME UNDER THE CONNECTICUT ALTERNATIVE MINIMUM TAX.

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

That subsection (d) of section 12-700a of the general statutes be amended to ensure that deferred income is not subject to double taxation.

Statement of Purpose:

To avoid the inadvertent double taxation of certain deferred income under the Connecticut alternative minimum tax.