Proposed S.B. No. 1201
Session Year 2025


AN ACT DISALLOWING CERTAIN CORPORATE DEDUCTIONS FROM GROSS INCOME.

To disallow, for purposes of calculating operating loss under section 12-217 of the general statutes, corporations from claiming any deductions concerning commercial real property that has been vacant for more than three years.


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  Corporations 

  Income tax deductions (State) 

 

  Real estate