Proposed S.B. No. 790
Session Year 2025

AN ACT CONCERNING THE TAXATION OF RESIDENTS BY OTHER STATES ON INCOME DERIVED FROM SERVICES RENDERED WITHIN THIS STATE.

To (1) reduce the credit for income taxes paid to certain other states or political subdivision thereof, (2) establish funding to subsidize legal fees incurred by residents who file an appeal to contest the payment of such taxes, and (3) require the Commissioner of Revenue Services to investigate the extent to which residents are being taxed by such other jurisdictions on income derived from services rendered while such resident was within this state and to pursue all feasible actions to mitigate or eliminate such taxation.

Other Bills with Similar Topics

  Income tax credits (State) 

 

• HB05032 - AN ACT ESTABLISHING A CREDIT AGAINST THE PERSONAL INCOME TAX FOR INTEREST PAID ON STUDENT LOANS.
• HB05146 - AN ACT CONCERNING A PERSONAL INCOME TAX CREDIT FOR CERTAIN COLLEGE GRADUATES WITH STEM DEGREES.
• HB05507 - AN ACT ESTABLISHING A PERSONAL INCOME TAX CREDIT FOR ELIGIBLE EDUCATOR EXPENSES.
• HB05970 - AN ACT ESTABLISHING A REFUNDABLE CREDIT AGAINST THE PERSONAL INCOME TAX FOR RENTERS.
• HB05986 - AN ACT ESTABLISHING A REFUNDABLE CHILD TAX CREDIT AGAINST THE PERSONAL INCOME TAX.
• HB06271 - AN ACT ESTABLISHING A PERSONAL INCOME TAX CREDIT FOR HOMEOWNERS WHO CONVERT THEIR LAWN INTO A WILDFLOWER MEADOW.
• HB07136 - AN ACT CONCERNING THE REVISOR'S TECHNICAL REVISIONS TO THE GENERAL STATUTES.
• HB07240 - AN ACT ESTABLISHING A CREDIT AGAINST THE PERSONAL INCOME TAX FOR OWNERS OF FAMILY CHILD CARE HOMES.
• HB07287 - AN ACT CONCERNING THE STATE BUDGET FOR THE BIENNIUM ENDING JUNE 30, 2027, AND MAKING APPROPRIATIONS THEREFOR, AND PROVISIONS RELATED TO REVENUE AND OTHER ITEMS IMPLEMENTING THE STATE BUDGET.
• SB00100 - AN ACT ESTABLISHING A FIRST-TIME HOME BUYERS TAX CREDIT AGAINST THE PERSONAL INCOME TAX.
• SB00112 - AN ACT ESTABLISHING A CHILD AND DEPENDENT TAX CREDIT AGAINST THE PERSONAL INCOME TAX.
• SB00117 - AN ACT ESTABLISHING A NONREFUNDABLE PERSONAL INCOME TAX CREDIT FOR THE PURCHASE OF A GUN SAFE.
• SB00321 - AN ACT ESTABLISHING A CAREGIVER TAX CREDIT AGAINST THE PERSONAL INCOME TAX.
• SB00324 - AN ACT ESTABLISHING A REFUNDABLE VETERANS' CAREGIVER TAX CREDIT AGAINST THE PERSONAL INCOME TAX.
• SB01558 - AN ACT CONCERNING INCOME TAXES IMPOSED BY OTHER JURISDICTIONS ON RESIDENTS OF THE STATE.

  Revenue Services, Department of 

 

• HB05987 - AN ACT REQUIRING THE DEPARTMENT OF REVENUE SERVICES TO HIRE ADDITIONAL IN-HOUSE AUDITORS.
• HB06222 - AN ACT CONCERNING THE TAKING OF EASTERN OYSTERS AND INVASIVE AQUATIC SPECIES.
• HB06865 - AN ACT IMPLEMENTING THE GOVERNOR'S RECOMMENDATIONS FOR GENERAL GOVERNMENT.
• HB06876 - AN ACT ESTABLISHING FIRST-TIME HOMEBUYER SAVINGS ACCOUNTS AND A RELATED TAX DEDUCTION AND CREDIT.
• HB06917 - AN ACT CONCERNING THE MANAGEMENT OF SOLID WASTE IN THE STATE.
• HB07008 - AN ACT CONCERNING A RESEARCH AND DEVELOPMENT EXPENSES TAX CREDIT FOR PASS-THROUGH ENTITIES.
• HB07087 - AN ACT CONCERNING COMMUNITY SOLAR ENERGY GENERATING SYSTEMS.
• HB07114 - AN ACT ESTABLISHING A TAX CREDIT FOR THE CONSTRUCTION OF RESIDENTIAL UNITS ABOVE RETAIL PROPERTY.
• HB07176 - AN ACT CONCERNING SALES AND USE TAXES RELATED TO CERTAIN VEHICLES AND AIRCRAFT INDUSTRY JOINT VENTURES, THE DEDICATION OF A PORTION OF THE MEALS TAX REVENUE AND THE DUES TAX THRESHOLD.
• HB07177 - AN ACT CONCERNING THE ESTATE TAX FILING DEADLINE.
• HB07181 - AN ACT CONCERNING THE REGULATION OF TOBACCO, CANNABIS, HEMP AND RELATED PRODUCTS, CONDUCT AND ESTABLISHMENTS.
• HB07238 - AN ACT ESTABLISHING A WORKING GROUP TO STUDY THE ESTABLISHMENT OF A STATE SHORT-TERM RENTAL REGISTRY.
• HB07264 - AN ACT CONCERNING THE DEVELOPMENT OF A PILOT PROGRAM FOR THE COLLECTION OF UNPAID TAXES FROM STATE CONTRACTORS AND THE DEPARTMENT OF REVENUE SERVICES' RECOMMENDATIONS FOR REVISIONS TO THE TAX AND RELATED STATUTES.
• HB07268 - AN ACT CONCERNING THE JOBSCT TAX REBATE PROGRAM.
• HB07270 - AN ACT CONCERNING REQUIREMENTS FOR CERTAIN TAX APPEALS, THE DISAGGREGATION OF CERTAIN TAX SOURCING INFORMATION, THE AMORTIZABLE BOND PREMIUM SUBTRACTION FOR PURPOSES OF THE PERSONAL INCOME TAX AND THE APPLICATION OF VALUATION ALLOWANCE FOR CERTAIN COMBINED GROUP REPORTING.
• HB07273 - AN ACT ESTABLISHING A WORKING GROUP TO STUDY WAYS TO FUND A UNIVERSAL FREE SCHOOL MEALS PROGRAM.
• HB07287 - AN ACT CONCERNING THE STATE BUDGET FOR THE BIENNIUM ENDING JUNE 30, 2027, AND MAKING APPROPRIATIONS THEREFOR, AND PROVISIONS RELATED TO REVENUE AND OTHER ITEMS IMPLEMENTING THE STATE BUDGET.
• SB00001 - AN ACT INCREASING RESOURCES FOR STUDENTS, SCHOOLS AND SPECIAL EDUCATION.
• SB00058 - AN ACT AUTHORIZING RESIDENTS LIVING IN A FLOOD ZONE TO LAY UP TO TEN THOUSAND CUBIC YARDS OF LANDSCAPE FILL PER YEAR IN THEIR YARD AND ESTABLISHING A TAX DEDUCTION FOR THE COSTS OF SUCH FILL AND A GRANT PROGRAM FOR ROAD RAISING.
• SB00128 - AN ACT CONCERNING THE INCLUSION OF CERTAIN ADDITIONAL DATA IN THE TAX INCIDENCE REPORT.
• SB00320 - AN ACT CONCERNING THE INFORMATION REQUIRED FOR SPECIAL FUEL TAX RETURNS.
• SB01115 - AN ACT CONCERNING ENFORCEMENT OF CROSS-BORDER BOTTLE REDEMPTION PROHIBITIONS.
• SB01118 - AN ACT PROHIBITING REQUIRING THE PAYMENT OF FEES FOR DEBIT OR CHARGE CARD PAYMENTS TO A STATE OR MUNICIPAL AGENCY.
• SB01263 - AN ACT CONCERNING TAX CREDITS FOR THE CONVERSION OF COMMERCIAL PROPERTIES.
• SB01418 - AN ACT REDUCING BARRIERS TO FOOD SECURITY.
• SB01425 - AN ACT CONCERNING MOTOR VEHICLE PROTECTION PRODUCTS.
• SB01447 - AN ACT SUBJECTING PEER-TO-PEER CAR SHARING TO THE SALES AND USE TAX AND REPEALING THE STATUTE REQUIRING LEGISLATIVE APPROVAL TO STUDY MILEAGE-BASED USER FEES ON STATE HIGHWAYS.
• SB01456 - AN ACT DEDICATING A PORTION OF THE MEALS TAX REVENUE TO ARTS, CULTURE AND TOURISM.
• SB01462 - AN ACT ESTABLISHING A TAX CREDIT FOR EMPLOYER CONTRIBUTIONS TO EMPLOYEES' CHET ACCOUNTS AND CONCERNING THE CONNECTICUT HIGHER EDUCATION TRUST AND CONNECTICUT BABY SCHOLARS FUND.
• SB01528 - AN ACT CONCERNING A STUDY OF STATE TAXATION.
• SB01551 - AN ACT CONCERNING THE DEPARTMENT OF ECONOMIC AND COMMUNITY DEVELOPMENT'S SPENDING ON ARTS AND HUMANITIES ACTIVITIES.