CT SB01558

Attorney General must study steps to defend Connecticut residents from taxes imposed by other states, political subdivisions, or D.C. on income earned while working within Connecticut, with a report due to the legislature by January 1, 2026

Creates a tax credit equal to 60% of additional Connecticut taxes owed when residents must readjust their credit for taxes paid to other jurisdictions, applicable retroactively to tax years beginning January 1, 2020

To qualify for the credit, residents must have paid taxes to another jurisdiction, applied for and been denied a refund, filed a formal appeal, and obtained a final decision resulting in a refund from that jurisdiction

Waives penalties and interest on late Connecticut tax payments when the delay results from receiving a refund from another state that uses "convenience of the employer" rules to tax remote workers at their employer's location