Connecticut 2026 Regular Session

Connecticut Senate Bill SB00051

Introduced
2/4/26  

Caption

An Act Concerning The Research And Development Tax Credit Exchange Rate For Biotechnology Companies.

Impact

If passed, SB00051 would significantly impact state laws governing research tax credits, making Connecticut a more attractive venue for biotechnology companies looking to invest in R&D. The increase in the tax credit exchange rate is expected to provide substantial financial relief to biotech firms, enabling them to allocate more resources toward innovative projects. This move aims to position Connecticut as a leading hub for biotechnology, which could result in a more competitive landscape and increased collaboration between industry players and research institutions.

Summary

SB00051 proposes an amendment to Section 12-217ee of the general statutes, which pertains to the research and development tax credit exchange rate specifically for biotechnology companies. The bill seeks to increase this exchange rate to 100%, thereby enhancing the financial incentives for biotech firms engaged in research and development activities within the state. This legislative effort reflects the state's intention to bolster its biotechnology sector amid increasing competition in innovation and high-tech industries. Proponents of the bill argue that it will attract new businesses to the state, foster job creation, and promote economic growth in the technology sector.

Contention

There may be points of contention surrounding the bill, particularly concerning the state's budget and fiscal health. Critics could argue that increasing the tax credits could lead to a loss of revenue that might affect funding for essential public services. Furthermore, there might be concerns about ensuring that the benefits of such tax incentives translate into actual job creation and economic investment within local communities. Debates may arise regarding whether this measure is the best use of state resources, especially compared to other sectors of the economy that also require support.

Companion Bills

No companion bills found.

Previously Filed As

CT SB00923

An Act Concerning The Research And Development Tax Credit Exchange Rate For Biotechnology Companies.

CT SB00736

An Act Concerning Research And Development Tax Credits For Biotechnology Companies.

CT HB05147

An Act Concerning The Cap On Research And Development Tax Credits.

CT HB07008

An Act Concerning A Research And Development Expenses Tax Credit For Pass-through Entities.

CT HB07166

An Act Concerning The Department Of Economic And Community Development's Recommendations For Revisions To Certain Commerce And Tax Credit Statutes.

CT SB01487

An Act Concerning Transportation Network Companies And Third-party Delivery Companies.

CT SB01278

An Act Concerning Long-term Care Insurance Premium Rates.

CT HB05983

An Act Concerning The Sales And Use Taxes Rates Applicable To Peer-to-peer Car Sharing.

CT HB05419

An Act Concerning The Earned Income Tax Credit.

CT SB01263

An Act Concerning Tax Credits For The Conversion Of Commercial Properties.

Similar Bills

No similar bills found.