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SB 1558 Connecticut Senate · 2025 Regular Session

AN ACT CONCERNING INCOME TAXES IMPOSED BY OTHER JURISDICTIONS ON RESIDENTS OF THE STATE.

SB 1558 (now Public Act 25-172) allows Connecticut residents who earn income in other states to claim a credit against their Connecticut income tax for taxes paid to those states. This directly affects Connecticut residents who work in neighboring states like New York or Massachusetts and pay income tax there. The key provision is a credit mechanism that prevents double taxation by reducing the Connecticut tax bill based on taxes already paid to other jurisdictions. The bill became law after the governor signed it on July 8, 2025.
Issues: ✓ Budget & TaxesSupports Budget & TaxesProvides tax credit to prevent double taxation, reducing Connecticut tax burden for residents working in other states, aligning with fiscal responsibility and tax relief indicators.95% confidence
Bill status signed all 5 stages cleared
Introduction
Apr 2025
Committee Review
Apr 2025
Senate Passage
Jun 2025
House Passage
Jun 2025
Signed into Law
Jul 2025
Introduced Apr 9, 2025 Signed Jul 8, 2025
Maddy AI version diff · 1 comparison

What changed between versions

Raised Bill → FIN Joint Favorable Substitute · 4 edits
MODERATE
This bill was amended to change its title from 'Raised Bill' to 'Substitute Bill' and updated the page count from 5 pages to 4 pages. The substantive tax credit calculation for non-resident income was reorganized to clarify how the credit limit is determined based on the proportion of income derived from other jurisdictions. A minor technical change was made to a multiplier for services rendered while in-state, changing 'ninety-nine-hundredths per cent' to 'ninety-nine-hundredths'.
Scope change
The bill's scope remains focused on Connecticut tax credits for income derived from sources outside Connecticut, with no substantive changes to eligibility criteria or funding amounts.
TECHNICAL

Changed the page count reference from 5 pages to 4 pages in the header and footer.

Removed redundant text about the credit limit calculation by reorganizing the sentence structure to improve clarity.

Changed the multiplier for in-state services from 'ninety-nine-hundredths per cent' to 'ninety-nine-hundredths' for consistency.

Updated the bill title from 'Raised Bill No. 1558' to 'Substitute Bill No. 1558' to reflect its status as a joint favorable substitute.

Floor votes · Senate May 30, 2025 · House Jun 4, 2025

How they voted

36–0
Passed
Total votes 36
May 30, 2025
D Democratic25
25 Yea
100% Yea
R Republican11
11 Yea
100% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
29
Key actions
12
Committee
2
Amendments
4
Jul 8, 2025
Signed into law
SIGNED BY GOVERNOR
lower
Jun 4, 2025
Lower · Passed
SEN. PASSED, HO. AMEND. SCH. A
lower
Jun 4, 2025
Upper · Passed
SEN. PASSED, SEN. AMEND. SCH. A
upper
Jun 4, 2025
Upper · Passed
SEN. ADOPTED HO. AMEND. SCH. A
upper
Jun 4, 2025
Upper · Passed
HOUSE PASSED, HOUSE AMEND. SCH. A
upper
Jun 4, 2025
Lower · Passed
HOUSE PASSED, SEN. AMEND. SCH. A
lower
Jun 4, 2025
Lower · Passed
HOUSE ADOPTED HOUSE AMEND. SCH. A
lower
Jun 4, 2025
Lower · Passed
HOUSE ADOPTED SEN. AMEND. SCH. A
lower
May 30, 2025
Senate · Passed
Senate Vote: pass (36-0)
senate
May 29, 2025
Upper · Passed
SEN. PASSED, SEN. AMEND. SCH. A
upper
May 29, 2025
Upper · Passed
SEN. ADOPTED SEN. AMEND. SCH. A
upper
Apr 24, 2025
Upper · Passed
Joint Favorable Substitute
upper
Apr 9, 2025
Committee
REF. TO JOINT COMM. ON Finance, Revenue and Bonding
upper
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.