Connecticut 2026 Regular Session

Connecticut House Bill HB05185

Introduced
2/11/26  

Caption

An Act Establishing A Capital Gains And Dividends Surcharge.

Impact

The implementation of this surcharge would modify the existing income tax structure, increasing the tax burden on individuals who profit from capital assets and dividends. As a result, it is anticipated that this bill could significantly impact state revenues, potentially allowing for increased funding in areas such as education, healthcare, and infrastructure. This bill represents a shift towards a more progressive taxation model, aiming to lessen the financial disparity experienced by different income groups across Connecticut.

Summary

House Bill 05185 proposes the establishment of a surcharge on capital gains and dividends specifically targeted at taxpayers whose Connecticut adjusted gross income meets or exceeds the specified threshold for imposing the highest marginal personal income tax rate. The primary objective of this bill is to address income inequality by levying an additional tax on higher income earners, aiming to generate revenue that could be allocated to public services and initiatives.

Contention

However, the bill is expected to encounter notable opposition. Critics may argue that the surcharge could deter investment and economic growth, as higher taxes on capital gains may discourage individuals from engaging in asset transactions. Proponents of the bill, however, counter that the benefits of increased revenue to fund vital public services outweigh these potential drawbacks. The discussion surrounding this legislation is likely to focus on the balance between generating state revenue and maintaining an environment that fosters investment and economic activity.

Companion Bills

No companion bills found.

Previously Filed As

CT HB05771

An Act Establishing A Capital Gains Surcharge.

CT SB00742

An Act Establishing A Capital Gains Surcharge.

CT HB05153

An Act Establishing A Capital Gains Surcharge And Concerning The Use Of The Revenue Generated From Such Surcharge.

CT SB00922

An Act Establishing A Capital Gains Surcharge And Requiring World-wide Combined Reporting For Corporate Tax Liability Purposes.

CT HB05541

An Act Establishing A Tax On Capital Gains.

CT HB06057

An Act Concerning Credit Card Fees And Surcharges.

CT HB06777

An Act Concerning Water Utility Systems And Water Quality And Treatment Surcharges.

CT SB00385

An Act Establishing A Capital Gains Tax On Certain Endowment Funds Of Institutions Of Higher Education And Concerning The Use Of The Revenue Generated.

CT SB00717

An Act Making Surcharges Imposed On Motor Vehicle Registrations Optional And Limiting Motor Vehicle Registration Fees.

CT SB01401

An Act Establishing Disaster Savings Accounts And A Related Tax Deduction And Credit.

Similar Bills

No similar bills found.