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 |
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January Session, 2011 |
LCO No. 1548 | ||||
Referred to Committee on Finance, Revenue and Bonding |
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Introduced by: |
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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.