CT SB00873

Connecticut residents who paid income tax to states using a "convenience of the employer rule" for taxable year 2020 would receive a credit against their Connecticut income tax for taxes paid on income earned while working remotely from Connecticut due to COVID-19.

The Department of Revenue Services would not consider remote work activities during 2020 due to COVID-19 when determining whether an employer has nexus with Connecticut for tax purposes.

Property liens for recovery of cash assistance and medical assistance would be prohibited on properties valued at $250,000 or less, unless required by federal law, and existing liens filed before July 1, 2021 on such properties would be released.

The state grants in lieu of taxes program would be restructured using a three-tier system based on equalized net grand list per capita: Tier 1 municipalities (under $100,000 per capita) receive 50%, Tier 2 ($100,000-$200,000) receive 40%, and Tier 3 (over $200,000) receive 30% of calculated grant amounts.

Persons who received cash benefits under AFDC, temporary family assistance, or state-administered general assistance programs while under 18 years of age would not be liable to repay the state for such assistance.