CT HB05005

Establishes a business tax credit against taxes imposed under chapter 208 of the general statutes for hotel and lodging house owners who convert guest rooms to green, allergy-free rooms.

Green, allergy-free rooms must meet seven criteria: use only green, natural nontoxic cleaning products; have tile or wood flooring with no carpeting; include dust-cleanable window blinds or one-way glass coverings; use air conditioning units with HEPA filters; have nonallergenic mattress and pillow covers; be free of cigarette smoke; and be free of pets and pet dander.

Provides a 50 percent tax credit if at least 10 percent of total guest rooms are converted to green, allergy-free rooms, or a 75 percent credit if at least 20 percent of total guest rooms are converted.

Allows unused credits to be carried forward to successive income years for up to five years if the credit exceeds the hotel owner's tax liability in a given year.

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