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CT SB00813

Bill

Status

Introduced

1/31/2013

Primary Sponsor

Insurance and Real Estate Committee

Click for details

Origin

Senate

2013 General Assembly

AI Summary

  • Creates a $500 tax credit for Connecticut residents who purchase long-term care insurance policies as defined in state general statutes
  • Unmarried individuals, married filing separately, and heads of household may claim the credit for one long-term care policy; married couples filing jointly may claim for up to two policies
  • Credit applies to premiums paid during the taxable year and may only reduce tax liability to zero, not create a refund
  • Effective July 1, 2013, and applicable to taxable years beginning on or after January 1, 2013
  • Credit calculation excludes taxes due under sections 12-705 and 12-722 of the general statutes

Legislative Description

An Act Establishing A Tax Credit For The Purchase Of Long-term Care Insurance.

Last Action

Referred by Senate to Committee on Finance, Revenue and Bonding

5/1/2013

Committee Referrals

Finance, Revenue and Bonding5/1/2013
Insurance and Real Estate1/31/2013

Full Bill Text

No bill text available