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CT HB06435

CT HB06435
An Act Extending The Manufacturing Apprenticeship Tax Credit To Pass-through Entities.


summary

Introduced
02/10/2021
In Committee
04/26/2021
Crossed Over
Passed
Dead
06/09/2021

Introduced Session

2021 General Assembly

Bill Summary

To allow pass-through entities to claim the manufacturing apprenticeship tax credit against the personal income tax or the affected business entity tax.

AI Summary

This bill allows pass-through entities, such as S corporations and partnerships, to claim the manufacturing apprenticeship tax credit against the personal income tax or the affected business entity tax. Previously, this credit was only available to traditional corporations. The bill also expands the eligibility of the apprenticeship tax credit to include apprenticeships in the construction trades, in addition to the existing manufacturing trades. The credit amounts and limitations remain unchanged.

Committee Categories

Budget and Finance, Business and Industry

Sponsors (5)

Other Sponsors (1)

Commerce Committee (Joint)

Last Action

Referred by House to Committee on Finance, Revenue and Bonding (on 04/26/2021)

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