Rep. Mary Fortier

Maddy summaryHB 5186 adjusts Connecticut's affected business entity tax and related credits for businesses claiming federal qualified business income deductions. It adds a 1% surcharge on the business entity tax and a 10% surcharge on federal deductions claimed by filers in the highest tax bracket. The bill also modifies tax credits: reducing the credit to 83.6% for high-bracket filers while increasing it to 93.01% for lower-bracket filers. These changes directly impact businesses using federal pass-through income deductions, particularly those in Connecticut's top tax rate category.

Maddy summaryHB 5185 would impose a surcharge on capital gains and dividends for Connecticut taxpayers with adjusted gross income meeting the threshold for the state's highest marginal income tax rate. It directly affects high-income earners subject to Connecticut's top tax bracket, specifically targeting net gains from selling investments and dividend income. The bill amends state tax law to add this surcharge to the existing tax calculation for qualifying taxpayers. The policy change is a direct revenue measure applying only to those already paying the highest rate on ordinary income.

Maddy summaryHB 5139 establishes two key estate tax provisions: (1) an estate tax recapture for estates exceeding $15 million in value, requiring additional tax payment if the effective rate falls below 2%, and (2) an alternative minimum estate tax to ensure the effective tax rate never drops below 2%. This bill directly affects high-value estates (over $15 million) by preventing tax avoidance through low effective rates. The recapture mechanism targets estates that would otherwise pay minimal tax relative to their value, while the alternative minimum tax sets a floor on the tax rate. These provisions aim to maintain revenue from large estates under the state's tax code.

Maddy summaryHB 5134 establishes a refundable child tax credit of $600 per child for families with up to three children. It directly affects low-to-moderate income households, specifically those with federal adjusted gross income under $100,000 for single filers or $200,000 for married couples filing jointly. The credit is refundable, meaning eligible families may receive the full credit amount even if it exceeds their income tax liability. This policy change reduces tax burden for qualifying families with children, using the state’s personal income tax system to provide direct financial support.

Maddy summaryHB 5137 establishes a refundable tax credit for news organizations covering local communities in the state. It provides $15,000 per existing journalist employed in the state and $25,000 per new journalist hired, with a maximum credit of $150,000 per organization annually. The credit directly affects local news organizations that maintain in-state reporting staff focused on community coverage. This policy change aims to financially support local journalism through tax incentives without requiring organizations to pay additional taxes.

Maddy summarySB 1542 prohibits law enforcement from handcuffing children under 12 years old in most situations, directly affecting officers and youth in custody. The law bans the use of handcuffs on children under 12 unless there is an immediate threat of harm to others. This legislation, now Public Act 25-163 after being signed by the governor on July 8, 2025, focuses on preventing unnecessary physical restraint of young children during interactions with police.

Maddy summarySB 1358 adjusts funding rates for state-contracted nonprofit human services providers (such as childcare centers, mental health clinics, and elder care agencies) to match annual inflation. This prevents their budgets from shrinking as costs rise, ensuring they can maintain services without cuts. The law directly affects these nonprofits by requiring state agencies to update contract payments each year based on the official inflation rate. It became law as Public Act 25-151 after the governor signed it on July 8, 2025. The change applies retroactively to contracts renewed or adjusted in 2025.

Maddy summaryHB 5004, now Public Act 25-125, focuses on environmental protection and advancing renewable energy development. The bill establishes new requirements for state agencies to prioritize renewable energy projects in infrastructure planning and creates tax incentives for businesses investing in clean energy infrastructure. It directly affects renewable energy developers, utility companies, and state agencies responsible for permitting and planning. The law became effective upon the governor's signature on July 1, 2025. (Note: Specific provisions like incentive amounts or project types are not detailed in the provided context.)

Maddy summarySB 8 would have amended unemployment benefit rules to protect workers during labor disputes by removing a provision that previously denied benefits if a dispute lasted 14 days after December 2026. It directly affected workers who lost jobs due to strikes or lockouts, ensuring they could retain benefits unless they participated in or financially supported the dispute. The bill changed eligibility rules to clarify that lockouts (defined as employers refusing work during negotiations) wouldn’t automatically disqualify workers from benefits. However, Governor Ned Lamont vetoed the bill on June 23, 2025, preventing these changes from taking effect. The veto means current unemployment rules remain in place for workers facing labor disputes.

Maddy summaryHB 5003 creates an online portal for parents and childcare providers to access real-time information about available childcare slots, including free or subsidized options, and to apply for subsidies. It requires the Office of Early Childhood to establish this portal by July 2028, with mobile and web access, and to manage payments for childcare subsidies through a new prospective payment system by July 2027. The bill also updates eligibility rules for childcare providers, requiring them to submit detailed information like provider identities, health data, and business structures to remain eligible for state reimbursement. Additionally, it mandates studies on childcare insurance costs and background check processing times, with reports due by 2026. This bill directly affects parents seeking childcare, licensed childcare providers, and state agencies administering subsidies.