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CT HB06377

Bill

Status

Introduced

1/22/2015

Primary Sponsor

Veterans' Affairs Committee

Click for details

Origin

House of Representatives

2015 General Assembly

AI Summary

  • Allows individual income taxpayers a deduction equal to twice the fair market value of any motor vehicle donated in the taxable year to a nonprofit organization serving veterans, effective for taxable years commencing on or after January 1, 2015.

  • Allows corporate taxpayers the same deduction equal to twice the fair market value of any motor vehicle donated in the taxable year to a nonprofit organization serving veterans, effective for taxable years commencing on or after January 1, 2016.

  • Fair market value of donated vehicles is to be determined by the Commissioner of Motor Vehicles.

  • The individual taxpayer deduction is added to Section 12-701(a)(20)(B) of the general statutes, while the corporate deduction is added to Section 12-217(a)(1).

Legislative Description

An Act Concerning Tax Deductions For Donations Of Motor Vehicles To Nonprofit Veterans Organizations.

Last Action

Referred by House to Committee on Finance, Revenue and Bonding

3/31/2015

Committee Referrals

Finance, Revenue and Bonding3/31/2015
Select Committee on Veterans' Affairs1/22/2015

Full Bill Text

No bill text available