Month: November 2017

Bond authorizations available for allocation – annual report by the Office of Fiscal Analysis

By the Numbers briefs – series on state tax revenues by the Rockefeller Institute of Government

Connecticut municipal budget adoption experiences – annual report by the CT Advisory Commission on Intergovernmental Relations

Connecticut’s financial support to municipalitiesConnecticut’s financial support to municipalities – by the Office of Policy and Management, 2017

Cost and distributional analysis of CT’s film industry tax creditsCost and distributional analysis of CT’s film industry tax credits – by CT Voices for Children, 2024

Economic impact of Connecticut’s digital media and motion picture tax credit, digital animation production company tax credit and the infrastructure tax creditEconomic impact of Connecticut’s digital media and motion picture tax credit, digital animation production company tax credit and the infrastructure tax credit – published by the Office of Film, Television, and Digital Media, 2022

Facts and figures: how does your state compare? – annual report by the Tax Foundation

Governor’s Transportation Finance Panel final report, 2016: reportreport, presentationpresentation, attachmentsattachments, tablestables

Measuring municipal fiscal disparities in Connecticut: a report to the Connecticut General Assembly’s Program Review and Investigations Committee – by Bo Zhao, New England Public Policy Center at the Federal Reserve Bank of Boston, 2015: reportreport, presentationpresentation, tablestables

Projecting economic impacts of legalizing marijuana in ConnecticutProjecting economic impacts of legalizing marijuana in Connecticut – by the CT Center for Economic Analysis, 2020

State business tax climate index – annual report by the Tax Foundation

Supporting the economic well-being of Connecticut’s families and children: an overview of the CT child tax creditSupporting the economic well-being of Connecticut’s families and children: an overview of the CT child tax credit – by CT Voices for Children, 2024

Please note this is not an exhaustive list. Contact the library for these and other reports.

Achieving a Better Life Experience (ABLE) Trust annual report – by the Office of the State Treasurer; pursuant to CGS 3-39k

Adjusted payments regarding Connecticut programs of tax relief for elderly homeowners and grants to elderly renters – annual report by the Office of Policy and Management; pursuant to CGS 12-170bb

Advance notification of municipal road work to gas, water and other utility companiesAdvance notification of municipal road work to gas, water and other utility companies – by the Office of Policy and Management; pursuant to PA 22-118 s.462

Ambulatory surgical centers tax (impact of the gross receipts tax on ambulatory surgical centers)Ambulatory surgical centers tax (impact of the gross receipts tax on ambulatory surgical centers) – by the Office of Policy and Management; pursuant to PA 16-3 (May) s.197

Angel tax credit program – annual report by CT Innovations Inc.; pursuant to CGS 12-704d(g)

Brainard Airport property study – published by the Dept. of Economic and Community Development; pursuant to CGS 32-9x (PA 22-118 s.426)

Certified aerospace manufacturing projects – triennial report by the Dept. of Economic and Community Development; pursuant to CGS 32-4n(g)(2)

Chief medical examiner facilities and Greater Bridgeport Community Mental Health Center parking – quarterly report by the Dept. of Administrative Services; pursuant to PA 23-205 s.112

Cliff Retirements Adding Efficiency, Accountability, and Technology to Economize State Government (CREATES) report – by the Boston Consulting Group; pursuant to PA 18-81 s.57
report   accompanying materials   project summary

Code official training and education fund – annual report by the Dept. of Administrative Services; pursuant to CGS 29-251c(e)

Commission on Fiscal Stability and Economic Growth final reportCommission on Fiscal Stability and Economic Growth final report – pursuant to PA 17-2 (June) s.250

Compliance with the Railroad Tax Exemption Program – annual report by the Dept. of Transportation; pursuant to CGS 13b-230

Consensus revenue estimates – report three times a year by the Office of Policy and Management and Office of Fiscal Analysis; pursuant to CGS 2-36c

CT Pension Sustainability Commission final reportCT Pension Sustainability Commission final report – pursuant to PA 17-2 s.180 June

Dept. of Economic and Community Development annual report – pursuant to CGS 32-1m

Dept. of Economic and Community Development annual reports evaluation – periodic report by the Auditors of Public Accounts; pursuant to CGS 2-90c

Estimates of state formula aid to municipalities – annual report by the Office of Policy and Management; pursuant to CGS 4-71b

Fiscal accountability report – annual report by the Office of Fiscal Analysis; pursuant to CGS 2-36b

Fiscal accountability report – annual report by the Office of Policy and Management; pursuant to CGS 2-36b

Food insecurity strategic planFood insecurity strategic plan – by the Dept. of Economic and Community Development; pursuant to PA 23-204 s.158

Historic rehabilitation tax credit report – annual report by the Dept. of Economic and Community Development; pursuant to CGS 10-416c(j)

Interstate tax collection enforcementInterstate tax collection enforcement – by the Office of the Attorney General and Dept. of Revenue Services; pursuant to PA 22-117 s.34

Motor Vehicle Tax Task Force final reportMotor Vehicle Tax Task Force final report – pursuant to SA 23-24

Office of Film, Television & Digital Media annual activity report – by the Dept. of Economic and Community Development; pursuant to CGS 32-1p

Open space report to the Finance, Revenue and Bonding Committee and the State Bond Commission – monthly report by the Dept. of Energy and Environmental Protection; pursuant to CGS 22a-6v

Options for measuring municipal fiscal capacityOptions for measuring municipal fiscal capacity – by the Office of Policy and Management; pursuant to PA 19-117 s.367

Pilot program to allow for assessment of commercial property based on occupant’s net profits (alternative method of assessment for commercial properties) – annual report by the Office of Policy and Management; pursuant to CGS 12-63i(c)

Prototype model school building program reportPrototype model school building program report – by the School Building Projects Advisory Council; pursuant to PA 17-2 s.223 June

Public works construction projects with estimated costs more than $10,000 and funding from proceeds of state general obligation bonds – annual report by the Dept. of Administrative Services; pursuant to CGS 3-21d

Recommendations for the prevention of cannabis use in youthRecommendations for the prevention of cannabis use in youth – published by the Dept. of Mental Health and Addiction Services; pursuant to PA 21-1 s.65 June

Regional performance incentive program (RPI) annual report – by the Office of Policy and Management; pursuant to CGS 4-124s(e)

Regional Services Grant annual reports – by each regional council of government; pursuant to CGS 4-66r

State laws governing the sales and use tax, personal income tax, and corporation business taxState laws governing the sales and use tax, personal income tax, and corporation business tax – by the Dept. of Revenue Services; pursuant to SA 16-14 s.1

State-wide trends related to taxable property and exemptions from property tax on the grand list – annual report by the Office of Policy and Management; pursuant to CGS 12-120a

Status of the procurement of body scanning machines for use in correctional facilitiesStatus of the procurement of body scanning machines for use in correctional facilities – by the Dept. of Correction; pursuant to PA 23-12 s.2

Tax expenditure report – biennial report by the Office of Fiscal Analysis; pursuant to CGS 12-7b(e)

Tax incidence study – biennial report by the Dept. of Revenue Services; pursuant to CGS 12-7c

Theatrical production tax credit – annual report by the Dept. of Economic and Community Development; pursuant to CGS 10-419

Unused R&D tax credit legislative recommendationsUnused R&D tax credit legislative recommendations – by the Dept. of Economic and Community Development; pursuant to SA 16-21

Youth development organization tax credit program – by the Office of Policy and Management; pursuant to CGS 12-217rr

As Certain as Death: Quotations About Taxes – by Jeffrey L. Yablon, Tax Analysts, 2015

The Beige Book – economic conditions report eight times a year by the Federal Reserve

The Book of the States – by the Council of State Governments

The Encyclopedia of Taxation and Tax Policy – by Joseph J. Cordes, The Urban Institute Press, 1999

Guidebook to Connecticut Taxes 2016 – by Richard D. Pomp, CCH, 2015

McQuillin: The Law of Municipal Corporations – access through Westlaw.

Municipal Fiscal Indicators – annual report by the Office of Policy and Management

U.S. Master Property Tax Guide – Wolters Kluwer/CCH, 2014

West’s Tax Law Dictionary – access through Westlaw.

ABI/INFORM Collection (the database is under “Business and Law” on the linked page) – from ProQuest. Includes business journals, trade publications, dissertations, conference proceedings, and market reports. Free access from your desk, or off-campus with a Connecticut public library card.

CCH AnswerConnect/Smart Charts – federal and 50-state tax information. Legislative Library subscription; see librarian.

CT Bond Allocation Database – from the Office of the State Comptroller.

Federal Funds Information for States (FFIS) – “helps states manage their federal funds by analyzing the impact of federal actions on states—be it sequestration, budget enactment, new legislative proposals, or potential government shutdowns.” See librarian.

GuideStar Premium – information on nonprofit organizations. Access at the Connecticut State Library.

NCSL Economic Mobility Enacted Legislation Database – from the National Conference of State Legislatures. Tracks enacted legislation from 2020-present.

NCSL State Tax Actions Database – from the National Conference of State Legislatures and the Pew Charitable Trusts. Tracks state tax actions from 2015-present.

NCSL State Tax Incentive Evaluations Database – from the National Conference of State Legislatures and the Pew Charitable Trusts. Tracks state evaluations of tax incentives from 2008-present.

NCSL Transportation Funding and Finance Legislation Database – from the National Conference of State Legislatures. Tracks legislation from 2013-present.

Significant Features of the Property Tax – from the Lincoln Institute of Land Policy; includes data on the property tax in the 50 states and the District of Columbia.

Tax Foundation Archive Publications – from HeinOnline. Access from anywhere with a Connecticut State Library card.

Taxation & Economic Reform in America Part I & II, 1781-2011 – from HeinOnline. Includes federal legislative histories, Congressional Research Service reports, and more. Access from anywhere with a Connecticut State Library card.

CBIA News – CT Business and Industry Association; print subscription.

Economic Policy Review – Federal Reserve Bank of New York; electronic subscription.

New England Economic Indicators – Federal Reserve Bank of Boston; electronic subscription.

State Policy Reports – Federal Funds Information for States; electronic subscription.

State Tax Notes – Tax Analysts; electronic and print subscription.

State agencies

Office of Fiscal Analysis (OFA)

Office of Policy and Management (OPM)

Dept. of Revenue Services (DRS)

Dept. of Economic and Community Development (DECD)

Office of the State Comptroller

Office of the State Treasurer

 

State boards, commissions, and task forces

State Bond Commission

Commission on Economic Competitiveness

Health Data Collaborative Working Group

State Tax Panel

 

Federal government

Federal Reserve Bank of Boston – covers all of Connecticut except Fairfield County

Federal Reserve Bank of New York – covers Fairfield County

 

Other organizations

Center on Budget and Policy Priorities

Federation of Tax Administrators

Government Finance Officers Association

Institute on Taxation and Economic Policy (ITEP)

Lincoln Institute of Land Policy

National Association of State Budget Officers (NASBO)

National Tax Association

Rockefeller Institute of Government

Tax Foundation

Tax Policy Center

Yankee Institute for Public Policy

 

Other online resources

Charting the Course of Connecticut’s COVID Economy – Legislative Library research guide from the 2020 OLR Issues Conference

Fiscal 50: State Trends and Analysis – interactive resource from the Pew Charitable Trusts with data on states’ revenue, spending, and economic conditions

The Office of Legislative Research writes nonpartisan reports for legislators on various topics. Recent reports related to the Finance, Revenue and Bonding Committee’s subject areas include:

State Income Tax Incentives for Active Teachers – 2025-R-0040

Estate, Inheritance, and Gift Taxes in CT and Other States – 2024-R-0197

OLR Backgrounder: A Guide to Connecticut’s Personal Income Tax – 2024-R-0130

State Spending Cap – 2024-R-0181

Income Tax Treatment of Gambling Winnings and Losses in Connecticut – 2024-R-0166

50-State Debt Comparison – 2024-R-0155

School District Taxing Authority – 2024-R-0149

2024 Acts Affecting Taxes – 2024-R-0086

Comparing R&D Tax Credits and Incentives in Select States – 2024-R-0032

OLR Backgrounder: Connecticut’s Volatility Cap and Budget Reserve Fund – 2024-R-0019