Bill Summary

• Allows Connecticut residents who paid income tax to other states due to remote work during COVID-19 to claim a credit against Connecticut income tax for taxes paid to those other states for the 2020 taxable year.

• Prohibits the Department of Revenue Services from considering remote work activities of employees during COVID-19 as creating employer nexus with Connecticut for tax purposes.

• Eliminates state liens on real property of public assistance beneficiaries for cash assistance and medical assistance claims, effective July 1, 2021, unless federal law requires recovery.

• Restructures the grants-in-lieu-of-taxes program into three tiers based on equalized net grand list per capita, providing different payment percentages to tier one (lowest wealth), tier two, and tier three (highest wealth) municipalities.

• Guarantees Bridgeport receives $15 million annually in grants-in-lieu-of-taxes payments from the General Fund, in addition to other calculated grants.