Finance Call number ranges

For the past several years, almost all newly published items added to the library’s collection have been in electronic format only. These items are accessible in full text through the library’s intranet catalog. Many old print materials have also been digitized and uploaded to the library’s catalog.

To get a general sense of a subject’s history, however, you may find it useful to browse the library stacks in certain locations to see print copies of older publications (and the occasional newer item that was published both electronically and in print). For publications related to finance, revenue, and bonding, call number ranges include, but are not limited to:

333 economics of land and energy
336 public finance
351-354 public administration
362-363 social welfare problems and services
370 education
378 higher education
379 public policy issues in education

Hard copies of mandated reports that were produced only once or as a limited series are shelved by the number of the act that required the report. Hard copies of mandated reports produced regularly with no set end date (for example, state agencies’ annual reports) are shelved in the stacks by subject.

Finance Other resources in the library’s collection

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

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

Independent special taxing districts in ConnecticutIndependent special taxing districts in Connecticut – by the CT Advisory Commission on Intergovernmental Relations, 1988

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

Property tax relief for older adults: a profile of Connecticut’s local programs – by the former Commission on Aging, 20082008 and 20152015

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

Finance Mandated reports

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

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

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)

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

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

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

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

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

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

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

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 Tax Panel three-volume final report and condensed final report; pursuant to PA 14-217 s.137
volume 1   volume 2   volume 3   condensed

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

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

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

Finance Reference works

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

CT Capital Budget ReportCT Capital Budget Report – by the Office of Fiscal Analysis, 2014; includes table listing bonding legislation from 1991-2013 (p. 60-61)

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.

Property Tax Appeals (Municipal) – research guide by the Judicial Branch Law Libraries, 2016

Tax DistrictsTax Districts – by the Office of Policy and Management, 1988

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

West’s Tax Law Dictionary – access through Westlaw.

Finance Databases

ABI/INFORM Collection – 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.

Accounting, Tax & Banking Collection – from ProQuest: “This database contains essential publications for information about the financial services industry, including accounting, tax, banking, and industry trends.” Access from anywhere with a Connecticut State Library card.

American Association for Budget and Program Analysis – includes electronic access to Public Budgeting and Finance archives. Legislative Library subscription; see librarian.

Business Market Research Collection – from ProQuest: database includes “Hoover’s Company Profiles – covering 40,000 global public and non-public companies including financials, competitors, officers, and more; OxResearch – succinct articles covering regional economic and political developments of significance; US and Worldwide Industry & Market Reports from Barnes Reports – covering global industries in depth; and Snapshots – market research overviews on 40+ industries and 40 countries.” 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.

Estate Planning Law Library – from Fastcase. Access from anywhere with a Connecticut State Library card. After logging in to Fastcase, choose “Search Loislaw Libraries” on the left menu, then choose “Estate Planning Law Library.”

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 State Tax Actions Database – from the National Conference of State Legislatures and the Pew Charitable Trusts. Tracked state tax actions from 2011-2017.

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.

Finance Periodicals

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

Economic Development Quarterly – SAGE Publications; print subscription.

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

Journal of State Taxation – CCH; access through HeinOnline from anywhere with a Connecticut State Library card.

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.

Finance Finding OLR Reports and more in the vertical files: index headings

For OLR Reports and other materials related to the Finance, Revenue and Bonding Committee’s work, index headings include:

Assessment
Bonds
Budget-Federal
Budget-State
Corporations
Cost of Living
Economic Development
Economy
Education-Finance
Education-Higher-Finance
Education-Special-Finance
Federal-State Relations
Gambling-Lottery
Highways-Finance
Home Rule
Housing-Finance
Infrastructure
Motor Vehicles-Licenses
Motor Vehicles-Registration
Municipal Finance
Municipalities
Non-Profit Organizations
Revenue Services, Dept. of
Revenue Sharing
Schools-Construction
Social Enterprise Businesses
Special Districts
Special Revenue, Division on
Tax Exemptions
Tax Exemptions-Elderly
Tax Exemptions-Veterans
Taxation
Taxes-(subtopic folders for Alcohol, Capital Gains, Cigarette, Commuter, Estate, Gasoline, Income, Property, Sales)
Tolls
Tourism
Trusts and Estates

The library assigns topical index headings to all OLR Reports and keeps hard copies of the reports organized by these index headings. Reports from 1994 to the present are in the library’s file cabinets (aka the “vertical files”) in the red-tabbed folders, as well as online in full text. Older reports are in two sets of bound volumes (one set for the 1970s, and one for 1980-1993) on the library’s shelves.

The same index headings the library uses for OLR Reports have been used to organize over 600 subject files of materials such as newspaper clippings, court decisions, press releases, pamphlets, and other resources that would be more difficult to locate if they were dispersed throughout the library’s general collection. The subject files are in the blue-tabbed folders in the file cabinets. (Many of the items in these folders have also been digitized by the library, and their electronic versions can be found in the library’s intranet catalog.)

Finance Recent OLR Reports

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:

April 30, 2019: Sales Tax on Business and Professional Services in Connecticut, Massachusetts, and New York (2019-R-0104)

April 18, 2019: Income Tax Deductions for Social Security and Pension Income (2019-R-0098)

March 29, 2019: Streamlined Sales and Use Tax Agreement and Certified Service Providers (2019-R-0101)

March 14, 2019: History of Sales and Use Tax Exemptions in SB 877 (2019-R-0097)

March 14, 2019: State E-Cigarette Taxes (2019-R-0096)

March 1, 2019: Major Changes to Film Tax Credit Programs in Selected States (2019-R-0055)

Feb. 22, 2019: History of Admissions Tax Exemptions (2019-R-0079)

Feb. 1, 2019: Questions for Secretary of the Office of Policy and Management Nominee (2019-R-0063)

Jan. 22, 2019: Questions for Revenue Services Commissioner Nominee (2019-R-0049)

Nov. 30, 2018: Issue Brief: Connecticut’s Bonding Process (2018-R-0279)