CT SB00001

Exempts clothing under $100, school supplies, and appliances from sales and use taxes

Eliminates the additional 1% sales and use tax on meals sold by grocery stores

Creates a voluntary employer payroll tax with a corresponding personal income tax credit for employees of participating employers

Increases the maximum personal income tax credit for a taxpayer's primary residence or motor vehicle

Establishes new personal income tax credits for care of elderly or disabled family members, and for rental payments by taxpayers earning $75,000 or less on their primary residence