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CT SB00058

Bill

Status

Introduced

2/4/2026

Primary Sponsor

Jason Perillo

Click for details

Origin

Senate

2026 General Assembly

AI Summary

  • Restores a $2.5 million cap on combined group tax liability calculated on a unitary basis under Connecticut General Statutes section 12-218e(k)
  • Reverses a change made by Public Act 25-168, which had eliminated this tax liability cap
  • Provides tax relief to corporate combined groups by limiting their maximum unitary tax obligation
  • Introduced by Senator Perillo of the 21st District and referred to the Finance, Revenue and Bonding Committee

Legislative Description

An Act Restoring The Cap On A Combined Group's Tax Liability On A Unitary Basis.

Last Action

Referred to Joint Committee on Finance, Revenue and Bonding

2/4/2026

Committee Referrals

Finance, Revenue and Bonding2/4/2026

Full Bill Text

No bill text available