Signed by Governor Ned Lamont

Vote Smart's Synopsis:

Vote to pass a bill that authorizes tax fairness for employees working online during the COVID-19 pandemic.

Highlights:

• Defines "cash assistance" as payments made to a beneficiary of the state supplement program, temporary family assistance program, or the state-administered general assistance program (Sec. 3.a).

• Specifies any resident who paid income tax to any other state that uses the convenience of the employer rule will be allowed a credit against the resident's Connecticut income tax, for the tax paid to such other state on income earned by such resident while working remotely from this state for said taxable year, including while obligated by necessity to work remotely from this state (Sec. 1-1).

• Prohibits the state from recovering cash assistance or medical assistance from a lien filed on any real property, unless the state is required to recover such assistance under federal law on and after July 1, 2021 (Sec. 3.b).

• Specifies any person who received cash benefits under the aid to families with dependent children program, the temporary family assistance program or the state-administered general assistance program, when such person was under eighteen years of age, will not be liable to repay the state for such assistance (Sec. 4.b).

• Establishes the following for the fiscal year ending June 30, 2022, and each fiscal year thereafter (Sec. 4.d):

• The amount of the grant paid to a municipality or district according to the provisions of this subsection shall not be lower than the amount of the payment instead of taxes grant received by such municipality or district for the fiscal year ending June 30, 2021; or

• If the total of grants payable to each municipality and district following this section exceeds the amount appropriated for said subsection for a fiscal year:

• Each tier one municipality will receive %50 of the grant amount payable to such municipality;

• Each tier two municipality will receive 40% of the grant amount payable to such municipality; and

• Each tier-three municipality will receive 30% of the grant amount payable to such municipality.

• Requires the grant payable to any municipality or district concerning a campus of the United States Department of Veterans Affairs Connecticut Healthcare Systems to be 100% (Sec. 4.f).

• Establishes the "Municipal Revenue Sharing Account" which will be a separate, non-lapsing account within the General Fund. The account will contain any monies required by law to be deposited in the account (Sec. 6.b).

Full Bill Text

Vote Smart's Synopsis:

Vote to pass a bill that authorizes tax fairness for employees working online during the COVID-19 pandemic.

Highlights:

• Defines "cash assistance" as payments made to a beneficiary of the state supplement program, temporary family assistance program, or the state-administered general assistance program (Sec. 3.a).

• Specifies any resident who paid income tax to any other state that uses the convenience of the employer rule will be allowed a credit against the resident's Connecticut income tax, for the tax paid to such other state on income earned by such resident while working remotely from this state for said taxable year, including while obligated by necessity to work remotely from this state (Sec. 1-1).

• Prohibits the state from recovering cash assistance or medical assistance from a lien filed on any real property, unless the state is required to recover such assistance under federal law on and after July 1, 2021 (Sec. 3.b).

• Specifies any person who received cash benefits under the aid to families with dependent children program, the temporary family assistance program or the state-administered general assistance program, when such person was under eighteen years of age, will not be liable to repay the state for such assistance (Sec. 4.b).

• Establishes the following for the fiscal year ending June 30, 2022, and each fiscal year thereafter (Sec. 4.d):

• The amount of the grant paid to a municipality or district according to the provisions of this subsection shall not be lower than the amount of the payment instead of taxes grant received by such municipality or district for the fiscal year ending June 30, 2021; or

• If the total of grants payable to each municipality and district following this section exceeds the amount appropriated for said subsection for a fiscal year:

• Each tier one municipality will receive %50 of the grant amount payable to such municipality;

• Each tier two municipality will receive 40% of the grant amount payable to such municipality; and

• Each tier-three municipality will receive 30% of the grant amount payable to such municipality.

• Requires the grant payable to any municipality or district concerning a campus of the United States Department of Veterans Affairs Connecticut Healthcare Systems to be 100% (Sec. 4.f).

• Establishes the "Municipal Revenue Sharing Account" which will be a separate, non-lapsing account within the General Fund. The account will contain any monies required by law to be deposited in the account (Sec. 6.b).

Full Bill Text