Budget & Taxes (Sales Tax)

in committee · Connecticut · House Feb 10, 2026

HB 5136: AN ACT DEDICATING THE REVENUE GENERATED FROM SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE TO CERTAIN PURPOSES.

HB 5136 dedicates an additional 1% sales and use tax collected on meals sold by restaurants, caterers, and grocery stores to two specific purposes. The revenue must be distributed to the municipalities where the tax was collected and deposited into the state's Tourism Fund (under § 10-395b). This bill directly affects businesses selling prepared meals and the local governments receiving the redistributed funds. It creates a new, mandatory allocation for this tax revenue stream without changing the tax rate itself.

Topics ✓ Budget & TaxesSupports Budget & TaxesDedicates 1% meal tax revenue to municipalities and Tourism Fund, creating mandatory allocation for public funding without tax rate changes.95% confidence

Sub-Topics Revenue Sales Tax

Track

in committee · Connecticut · House Feb 10, 2026

HB 5105: AN ACT EXEMPTING HANDICAP RAMPS FOR RESIDENTIAL USE FROM THE SALES AND USE TAXES.

HB 5105 would exempt handicap ramps purchased for residential use from the state's sales and use taxes. This directly affects homeowners with disabilities who need these ramps installed at their primary residence. The bill amends tax law to remove the sales tax requirement specifically for residential handicap ramps, making them more affordable. It does not change tax rules for commercial or non-residential ramp installations. The policy change is limited to removing an existing tax burden on these essential accessibility devices.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts residential handicap ramps from sales tax, providing direct tax relief for homeowners with disabilities (a lower-income group) by reducing a specific tax burden.90% confidence ✓ HousingSupports HousingExempts residential handicap ramps from sales tax, reducing costs for homeowners with disabilities and increasing housing accessibility for a vulnerable group.90% confidence

Sub-Topics Sales Tax Property Taxes

Track

in committee · Connecticut · Senate Feb 11, 2026

SB 187: AN ACT CONCERNING THE DISTRIBUTION OF THE SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE.

SB 187 redirects the additional 1% sales tax collected on meals sold by restaurants, caterers, and grocery stores to the specific local municipalities where the tax was paid. This changes the current system by ensuring the tax revenue stays in the community where the sale occurred, rather than going to the state. The bill directly affects local governments, providing them with new funding from this tax stream without altering the tax rate or burden on businesses or consumers.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects existing 1% meal tax revenue to local municipalities, increasing their funding without changing tax rates or burden, directly advancing local fiscal management.95% confidence

Sub-Topics Revenue Sales Tax

Track

in committee · Connecticut · Senate Feb 4, 2026

SB 49: AN ACT ELIMINATING THE HIGHWAY USE TAX.

SB 49 eliminates the highway use tax by amending Section 12-493a of the general statutes to remove this tax provision from state law. It directly affects vehicle owners who previously paid this tax as part of registration or road usage fees. The bill’s key mechanism is the deletion of the tax requirement from existing statutes, removing the obligation for taxpayers. This policy change would end the collection of the highway use tax without creating new fees or exemptions. The bill’s purpose statement explicitly states it aims to eliminate the highway use tax entirely.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill eliminates highway use tax, providing direct tax relief by removing a tax obligation for vehicle owners, aligning with tax relief indicators.95% confidence

Sub-Topics Sales Tax

Track

in committee · Connecticut · Senate Feb 9, 2026

SB 99: AN ACT ESTABLISHING A REFUNDABLE CREDIT AGAINST THE PERSONAL INCOME TAX FOR THE AMOUNT OF MOTOR VEHICLE PROPERTY TAX PAID.

SB 99 creates a refundable tax credit against personal income tax equal to the motor vehicle property tax paid by qualifying taxpayers. It directly affects low-to-moderate-income individuals: single filers with adjusted gross income under $100,000 and married couples filing jointly with income under $200,000. The credit is refundable, meaning eligible taxpayers receive cash back even if the credit exceeds their income tax liability. The bill specifically applies to motor vehicle property tax, not home property tax (though the text references a separate residence tax limitation, which is unrelated to this vehicle credit). This is a concrete policy change that reduces the tax burden for vehicle owners meeting the income thresholds.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides refundable tax credit for low-to-moderate-income taxpayers on motor vehicle property tax, directly reducing tax burden for qualifying filers.95% confidence

Sub-Topics Business Taxes Sales Tax Tax Credits

Track

in committee · Connecticut · House Feb 10, 2026

HB 5111: AN ACT EXEMPTING CERTAIN PERSONAL PROPERTY AND SERVICES USED FOR BURIALS AND CREMATIONS FROM THE SALES AND USE TAXES.

HB 5111 exempts burial and cremation-related personal property (like caskets or urns) and services from state sales and use taxes. The bill expands the existing exemption for burial/cremation items from an unspecified limit to a $10,000 cap, while also explicitly removing sales tax from the services themselves. This directly affects individuals and families arranging funerals or cremations by reducing out-of-pocket costs for these essential end-of-life services. The policy change takes effect upon enactment, removing tax liability for qualifying burial and cremation expenses.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts burial/cremation services and items from sales tax, providing tax relief for end-of-life costs, aligning with support indicators for lower-income tax relief.90% confidence

Sub-Topics Sales Tax

Track

in committee · Connecticut · House Feb 4, 2026

HB 5015: AN ACT ELIMINATING THE HIGHER SALES AND USE TAXES RATE FOR CERTAIN MOTOR VEHICLES.

HB 5015 changes the sales tax threshold for motor vehicles, raising the price limit from $100,000 to "more than $100,000" to determine which vehicles pay a higher 7.75% sales and use tax rate. This directly affects buyers of vehicles priced below $100,000, who currently pay the higher tax rate but would pay a lower rate under the proposed change. The key mechanism is amending the tax code to increase the sales price threshold, effectively eliminating the higher tax for most lower-cost vehicles. The bill aims to reduce the tax burden for these buyers without altering tax rates for vehicles priced at or above the new threshold.

Topics ✓ Budget & TaxesSupports Budget & TaxesEliminates higher tax for lower-cost vehicles, providing tax relief to middle-income buyers under Budget & Taxes framework.95% confidence

Sub-Topics Sales Tax

Track

in committee · Connecticut · Senate Feb 4, 2026

SB 57: AN ACT CONCERNING THE SALES PRICE THRESHOLD OF MOTOR VEHICLES SUBJECT TO A HIGHER SALES AND USE TAXES RATE.

SB 57 raises the sales price threshold for motor vehicles subject to a higher 7.75% sales and use tax rate from $65,000 to "more than $65,000." This change directly affects buyers of new or used vehicles priced above this new threshold, meaning they will now pay the lower standard tax rate instead of the higher rate. The bill also requires the threshold to automatically adjust annually based on inflation to maintain its real value over time. This policy update simplifies tax application for higher-priced vehicles and ensures the threshold keeps pace with economic changes.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill adjusts tax threshold for inflation to maintain fiscal responsibility, simplifying tax application while preventing unintended revenue shifts.85% confidence

Sub-Topics Sales Tax

Track

in committee · Connecticut · House Feb 4, 2026

HB 5021: AN ACT EXEMPTING CERTAIN ARTICLES OF CHILDREN'S CLOTHING FROM THE SALES AND USE TAXES.

HB 5021 exempts from state sales and use taxes any children's clothing costing less than $100. This directly affects parents, caregivers, and retailers who sell such clothing within the state. The bill modifies existing tax law to remove the tax burden on qualifying items, including standard children's apparel like shirts, pants, and dresses. It does not apply to clothing over $100 or non-clothing items, and the change takes effect upon enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts children's clothing under $100 from sales tax, providing direct tax relief to lower-income families purchasing essential items.95% confidence

Sub-Topics Sales Tax Tax Credits

Track

in committee · Connecticut · House Feb 9, 2026

HB 5086: AN ACT FULLY REIMBURSING MUNICIPALITIES FOR REVENUE LOSS ASSOCIATED WITH A VETERANS PROPERTY TAX CREDIT.

HB 5086 requires the state to fully reimburse municipalities for lost property tax revenue caused by an existing veterans' property tax credit. This credit, outlined in section 12-81(83) of state law, allows veterans to reduce their property tax bill. The bill directly affects local governments (municipalities) that currently absorb this revenue loss. It shifts the cost from municipalities to the state, ensuring local budgets aren't negatively impacted by the veterans' tax credit.

Topics ✓ Budget & TaxesSupports Budget & TaxesReimburses municipalities for lost tax revenue, protecting local budgets from fiscal impact of veterans' tax credit, aligning with fiscal responsibility.95% confidence ✓ VeteransSupports VeteransBill ensures veterans' existing property tax credit remains fully effective by reimbursing municipalities for lost revenue, protecting access to the benefit without burdening local budgets.95% confidence

Sub-Topics Debt & Bonds Property Tax Sales Tax Memorials & Recognition Veteran Education Veteran Housing

Track