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CT SB00435

Bill

Status

Introduced

1/23/2019

Primary Sponsor

Higher Education and Employment Advancement Committee

Click for details

Origin

Senate

2019 General Assembly

AI Summary

  • Establishes a tax credit for qualified employers making direct education loan payments on behalf of employees, effective January 1, 2020
  • Credit equals 50% of monthly loan payments multiplied by the number of months the employer made payments and the employee was employed
  • Qualified employees must work at least 35 hours per week, be state residents, and not be owners, members, partners, or family members of the employer
  • Eligible education loans include those from Connecticut Higher Education Supplemental Loan Authority or other private/governmental lenders for attendance at in-state occupational schools or institutions of higher education
  • Employers cannot claim credit for more than 36 months of payments per employee, cannot claim credit during months the employee was not qualified, and cannot claim credit for payments exceeding amounts due on the loan

Legislative Description

An Act Establishing A Tax Credit For Employers Making Education Loan Payments For Employees.

Last Action

Referred by Senate to Committee on Finance, Revenue and Bonding

5/8/2019

Committee Referrals

Finance, Revenue and Bonding5/8/2019
Higher Education and Employment Advancement1/23/2019

Full Bill Text

No bill text available