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:
Connecticut Income Tax Rates and Brackets Since 1991 – 2025-R-0080
Effective Income Tax Rates – 2025-R-0079
Corporation Business Tax Surcharge – 2025-R-0068
Convenience of the Employer Rule – 2025-R-0067
Income Tax on Long- and Short-Term Capital Gains – 2025-R-0065
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