reglab/housing_qa huggingface dataset:
CT Gen Stat § 12-217qq (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 208 - Corporation Business Tax|Section 12-217qq - (Note: This section is effective January 1, 2022, and applicable to income years commencing on or after January 1, 2022.) Tax credit for employers making certain student loan payments.

 (a) As used in this section:(1) “Authority” means the Connecticut Higher Education Supplemental Loan Authority;(2) “Eligible education loan” means a loan issued by the authority to an individual to refinance one or more student loans;(3) “Full-time” means required to work at least thirty-five hours per week;(4) “Qualified employee” means an individual who (A) is a resident of the state, (B) has earned his or her first bachelor's degree from an institution of higher education in the immediately preceding five-year period, (C) is employed full-time in the state by a qualified employer, (D) is not an owner, member or partner of such qualified employer or a family member of an owner, member or partner of such qualified employer, and (E) has received an eligible education loan;(5) “Qualified employer” means a corporation licensed to operate a business in the state that is subject to tax under this chapter or chapter 207; and(6) “Student loan” means any loan in repayment that was issued by (A) the authority, or (B) any other private or governmental lender to finance attendance at an institution of higher education.(b) (1) For income years commencing on and after January 1, 2022, each qualified employer that employs a qualified employee and makes a payment directly to the authority on an eligible education loan on behalf of such qualified employee may claim a credit against the tax imposed under this chapter or chapter 207. Such credit shall be granted in an amount equal to fifty per cent of the amount of payments made to the outstanding principal balance of such loans by the qualified employer during the income year, provided (A) the credit shall not be allowed against the tax imposed under this chapter and chapter 207 for the same loan payment, and (B) the amount of credit allowed for any income year with respect to a specific qualified employee shall not exceed two thousand six hundred twenty-five dollars.(2) A qualified employer may claim the credit under subdivision (1) of this subsection for a payment made during the part of the income year the qualified employee worked and resided in the state, provided a qualified employee who worked and resided in the state for any part of a month shall be deemed to have worked and resided in the state for the entire month for purposes of this section.(c) A qualified employer that claims the credit under subsection (b) of this section shall provide any documentation required by the Commissioner of Revenue Services in a form and manner prescribed by the commissioner.(P.A. 19-86, S. 1.)History: P.A. 19-86 effective January 1, 2022, and applicable to income years commencing on or after January 1, 2022.
CT Gen Stat § 12-217s (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 208 - Corporation Business Tax|Section 12-217s - Tax credit for expenditures related to traffic reduction programs.

 There shall be allowed as a credit against the tax imposed on any corporation under this chapter which participates in the traffic reduction program established under section 13b-38p and conducted in this state, except corporations employing fewer than one hundred employees, with respect to any taxable year of such corporation commencing on or after January 1, 1997, an amount equal to fifty per cent of the amount spent in this state by such corporation, on or after January 1, 1995, for the direct costs of traffic reduction programs and services related thereto conducted in this state by such corporation in response to the provisions of sections 13b-38o, 13b-38p, 13b-38t, 13b-38v and 13b-38x, not to exceed two hundred fifty dollars annually per employee employed in this state and participating in alternative means of commuting pursuant to traffic reduction programs conducted in this state. The total amount of credits available under the provisions of this section shall not exceed one million five hundred thousand dollars. The Department of Transportation shall adopt regulations in accordance with the provisions of chapter 54 which shall include, but not be limited to, establishing procedures for a corporation to obtain and qualify for the tax credit.(May Sp. Sess. P.A. 94-4, S. 45, 85; P.A. 95-160, S. 34, 64, 69; 95-325, S. 14, 16; P.A. 96-139, S. 12, 13; 96-223, S. 6, 8; P.A. 00-174, S. 23, 83.)History: May Sp. Sess. P.A. 94-4, S. 45, effective June 9, 1994, and applicable to income years commencing on or after January 1, 1995; P.A. 95-160 changed on or after January 1, 1995, to January 1, 1997, re taxable years when credit is allowed, effective June 1, 1995, applicable to income years commencing on or after January 1, 1995 (Revisor's note: P.A. 95-160 also revised effective date of May Sp. Sess. P.A. 94-4 but without affecting this section); P.A. 95-325 allowed as a credit such amount spent by a corporation “on or after January 1, 1995”, effective July 13, 1995; P.A. 96-139 changed effective date of P.A. 95-160 but without affecting this section; P.A. 96-223 specified that credit be applicable to any corporation which participates in the traffic reduction program under Sec. 13b-38p, substituted “traffic reduction” for “transportation management” programs and made technical changes, effective July 1, 1996; P.A. 00-174 specified that section applies to programs conducted in this state for employees employed in this state, effective May 26, 2000, and applicable to income years commencing on or after January 1, 2000.
CT Gen Stat § 12-217v (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 208 - Corporation Business Tax|Section 12-217v - Tax credit for qualifying corporations in enterprise zones.

 Section 12-217v is repealed, effective July 1, 2018.(P.A. 96-239, S. 3, 17; Dec. Sp. Sess. P.A. 15-1, S. 35; P.A. 18-145, S. 3.)
CT Gen Stat § 12-217y (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 208 - Corporation Business Tax|Section 12-217y - Tax credit for employing persons who are receiving benefits from the temporary family assistance program.

 Section 12-217y is repealed, effective June 18, 2013.(P.A. 97-295, S. 7, 25; P.A. 98-262, S. 14, 22; P.A. 99-203, S. 1, 3; P.A. 00-174, S. 25, 83; P.A. 13-140, S. 22; 13-232, S. 18.)
CT Gen Stat § 12-218a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 208 - Corporation Business Tax|Section 12-218a - Apportionment of tax on insurance company.

 (a) Except as provided in subsection (b) of this section, any tax imposed on domestic insurance companies by section 12-214 shall be imposed on the base specified for such tax apportioned to this state by multiplying the base by a fraction, the numerator of which shall represent the company's gross direct premiums, as defined in section 12-201, received during the income year for insurance on property or risks located or resident in this state, and the denominator of which shall represent its total gross direct premiums received during the income year from all sources.(b) If more than fifty per cent of the total gross premiums received during the income year by an insurance company taxable under this chapter consists of reinsurance premiums, any tax imposed by section 12-214 shall be imposed on the specified base apportioned to this state by multiplying such base by a fraction, the numerator of which shall represent the sum of (1) gross direct premiums, as defined in section 12-201, received during the income year for insurance on property or risks located or resident in this state, plus (2) gross reinsurance premiums received during the income year in respect of property or risks located or resident in this state, and the denominator of which shall represent the sum of (A) total gross direct premiums received during the income year from all sources, plus (B) total gross reinsurance premiums received during the income year from all sources. For purposes of this subsection reinsurance premiums received in respect of property or risks located or resident in this state, whether or not otherwise determinable, may, at the election of the company, be determined either on the basis of the proportion which reinsurance premiums received from domestic insurance companies bear to reinsurance premiums received from all sources or, alternatively, on the basis of the proportion which the aggregate amount of gross direct premiums received for insurance on property or risks located or resident in this state by all the companies which ceded reinsurance to the taxpayer in the income year bears to the aggregate amount of gross direct premiums received by said companies from all sources.(P.A. 73-350, S. 10, 27.)History: P.A. 73-350 effective May 9, 1973, and applicable to income years beginning on or after January 1, 1973.
CT Gen Stat § 12-219b (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 208 - Corporation Business Tax|Section 12-219b - Election with respect to apportionment of net income.

 (a) With respect to the taxation under this chapter in income years commencing on or after January 1, 1996, of a company's distributive share as a partner of partnership income or loss in all partnerships in which it is or may become a partner, a company may, on or before the due date, or, if applicable, the extended due date, of its corporation business tax return for its income year beginning during 1996, make an election, on its corporation business tax return for such income year, not to have the provisions of subsection (g) of section 12-218 and subsection (b) of section 12-219a apply. Except as otherwise provided by subsection (b) of this section, the election shall be irrevocable.(b) If a company makes the election as provided in subsection (a) of this section, such company may revoke such election, on its corporation business tax return and such revocation shall not be effective for any income year beginning before January 1, 2001. The revocation, if any, of such election shall be irrevocable.(P.A. 96-197, S. 8, 11; Dec. Sp. Sess. P.A 15-1, S. 44.)History: P.A. 96-197 effective June 3, 1996, and applicable to income years commencing on or after January 1, 1996; Dec. Sp. Sess. P.A. 15-1 amended Subsec. (a) by replacing reference to Sec. 12-218(e) with reference to Sec. 12-218(g), effective January 1, 2016.
CT Gen Stat § 12-223 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 208 - Corporation Business Tax|Section 12-223 - Returns of affiliated corporations.

 Section 12-223 is repealed.(1949 Rev., S. 1904; P.A. 73-350, S. 26, 27.)
CT Gen Stat § 12-223b (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 208 - Corporation Business Tax|Section 12-223b - Intercompany rents and business receipts.

 (a) Intercompany rents shall not be included in the computation of the value of property rented as a property factor in the apportionment fraction if the lessor and lessee are included in a combined return as provided in section 12-223a.(b) Intercompany business receipts, receipts by a corporation included in a combined return under section 12-223a, from any other corporation included in such return, shall not be included in the computation of the receipts factor of the apportionment fraction.(P.A. 73-350, S. 21, 22, 27; P.A. 74-304, S. 2, 3; P.A. 81-411, S. 5, 42; P.A. 15-244, S. 158; June Sp. Sess. P.A. 15-5, S. 139.)History: P.A. 73-350, effective May 9, 1973, and applicable to income years beginning on or after January 1, 1973; P.A. 74-304 substituted “included in a combined return” for “taxed on a combined basis”, effective May 30, 1974, and applicable to income years beginning on or after January 1, 1973; P.A. 81-411 made technical change substituting receipts for sales, effective June 18, 1981, and applicable to income years commencing on or after December 28, 1980; P.A. 15-244 amended Subsec. (b) to add reference to Sec. 12-223a re combined return, effective June 30, 2015, and applicable to income years commencing on or after January 1, 2015; June Sp. Sess. P.A. 15-5 changed effective date of P.A. 15-244, S. 158, from June 30, 2015, and applicable to income years commencing on or after January 1, 2015, to January 1, 2016, and applicable to income years commencing on or after that date, effective June 30, 2015.
CT Gen Stat § 12-223c (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 208 - Corporation Business Tax|Section 12-223c - Minimum tax in combined return.

 Each corporation included in a combined return under section 12-223a shall pay the minimum tax of two hundred fifty dollars prescribed under section 12-219. No tax credit allowed against the tax imposed by this chapter shall reduce an included corporation's tax calculated under section 12-219 to an amount less than two hundred fifty dollars.(P.A. 73-350, S. 23, 27; P.A. 81-66, S. 3, 5; 81-255, S. 23, 37; P.A. 85-159, S. 3, 19; 85-469, S. 4, 6; P.A. 89-16, S. 3, 31; May 9 Sp. Sess. P.A. 02-1, S. 58; P.A. 15-244, S. 159; June Sp. Sess. P.A. 15-5, S. 139.)History: P.A. 73-350 effective May 9, 1973, and applicable to income years beginning on or after January 1, 1973; P.A. 81-66 increased minimum tax from $50 to $100, effective May 4, 1981, and applicable to income years commencing on or after January 1, 1981; P.A. 81-255 increased minimum tax to $250, effective July 1, 1981, and applicable to income years commencing on or after January 1, 1981; P.A. 85-159 reduced minimum tax to $100, applicable with respect to income years of corporations commencing on or after January 1, 1985; P.A. 85-469 revised effective date of P.A. 85-159 but without affecting this section; P.A. 89-16 increased the minimum tax payable in accordance with this section to $250, effective March 23, 1989, and applicable to income years of corporations commencing on or after January 1, 1989; May 9 Sp. Sess. P.A. 02-1 deleted provision re corporation whose tax is computed and paid on the combined basis and added provision re the effect of tax credits on the minimum tax, effective July 1, 2002, and applicable to income years commencing on or after January 1, 2002; P.A. 15-244 added “under section 12-223a” re combined return, effective June 30, 2015, and applicable to income years commencing on or after January 1, 2015; June Sp. Sess. P.A. 15-5 changed effective date of P.A. 15-244, S. 159, from June 30, 2015, and applicable to income years commencing on or after January 1, 2015, to January 1, 2016, and applicable to income years commencing on or after that date, effective June 30, 2015.Cited. 220 C. 665.
CT Gen Stat § 12-223d (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 208 - Corporation Business Tax|Section 12-223d - Assessments against one or more taxpayers in combined return.

 In case a combined return is made as provided by section 12-223a, the Commissioner of Revenue Services may assess the entire tax computed on the basis of such return against any one or more of the taxpayers covered by the return, in such proportions as he shall determine, but every such taxpayer shall be liable for the entire tax.(P.A. 73-350, S. 24, 27; P.A. 77-614, S. 139, 610.)History: P.A. 73-350 effective May 9, 1973, and applicable to income years beginning on or after January 1, 1973; P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979.
CT Gen Stat § 12-223e (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 208 - Corporation Business Tax|Section 12-223e - Readjustment of taxes on revision of combined return.

 If revision shall be made of a combined return under section 12-223a for the purpose of the tax of two or more corporations, or of an assessment based upon such a return, the Commissioner of Revenue Services shall have power to readjust the taxes of each taxpayer included in such return, or, if revision is made of a return or an assessment against a taxpayer which might have been included in a combined return when the tax was originally reported or assessed, the Commissioner of Revenue Services shall have power to resettle the tax against such taxpayer and any other taxpayers which might have been included in such report upon a combined basis, and shall adjust the taxes of each such taxpayer accordingly.(P.A. 73-350, S. 25, 27; P.A. 77-614, S. 139, 610; P.A. 15-244, S. 160; June Sp. Sess. P.A. 15-5, S. 139.)History: P.A. 73-350 effective May 9, 1973, and applicable to income years beginning on or after January 1, 1973; P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 15-244 added “under section 12-223a” re combined return, effective June 30, 2015, and applicable to income years commencing on or after January 1, 2015; June Sp. Sess. P.A. 15-5 changed effective date of P.A. 15-244, S. 160, from June 30, 2015, and applicable to income years commencing on or after January 1, 2015, to January 1, 2016, and applicable to income years commencing on or after that date, effective June 30, 2015.
CT Gen Stat § 12-223f (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 208 - Corporation Business Tax|Section 12-223f - Preference tax due from corporations filing a combined return.

 (a) Notwithstanding the provisions of sections 12-223a to 12-223e, inclusive, the tax due in relation to any corporations which have filed a combined return for any income year with other corporations for the tax imposed under this chapter in accordance with section 12-223a shall be determined as follows: (1) The tax which would be due from each such corporation if it were filing separately under this chapter shall be determined, and the total for all corporations included in the combined return shall be added together; (2) the tax which would be jointly due from all corporations included in the combined return in accordance with the provisions of said sections 12-223a to 12-223e, inclusive, shall be determined; and (3) the total determined pursuant to subdivision (2) of this section shall be subtracted from the amount determined pursuant to subdivision (1) of this section. The resulting amount, in an amount not to exceed five hundred thousand dollars, shall be added to the amount determined to be due pursuant to said sections 12-223a to 12-223e, inclusive, and shall be due and payable as a part of the tax imposed pursuant to this chapter.(b) The provisions of this section shall not apply to income years commencing on or after January 1, 2016.(P.A. 89-251, S. 23, 203; June 30 Sp. Sess. P.A. 03-6, S. 80; June Sp. Sess. P.A. 09-3, S. 103; Sept. Sp. Sess. P.A. 09-8, S. 39; P.A. 15-244, S. 161; June Sp. Sess. P.A. 15-5, S. 139, 151.)History: P.A. 89-251, Sec. 23 effective July 1, 1989, and applicable to income years commencing on or after January 1, 1990; June 30 Sp. Sess. P.A. 03-6 increased the potential supplementary tax determined under this section from $25,000 to $250,000, effective August 20, 2003, and applicable to income years commencing on or after January 1, 2003; June Sp. Sess. P.A. 09-3 increased maximum tax from $250,000 to $500,000, effective September 9, 2009; Sept. Sp. Sess. P.A. 09-8 changed effective date provisions of June Sp. Sess. P.A. 09-3, S. 103, from September 9, 2009, to September 9, 2009, and applicable to income years commencing on or after January 1, 2009, effective October 5, 2009; P.A. 15-244 designated existing provisions as Subsec. (a) and added Subsec. (b) re section not to apply to income years commencing on or after January 1, 2015, effective June 30, 2015, and applicable to income years commencing on or after January 1, 2015; June Sp. Sess. P.A. 15-5 changed effective date of P.A. 15-244, S. 161, from June 30, 2015, and applicable to income years commencing on or after January 1, 2015, to January 1, 2016, and applicable to income years commencing on or after that date, effective June 30, 2015, and amended Subsec. (b) to provide that section not apply to income years commencing on or after January 1, 2016, effective January 1, 2016, and applicable to income years commencing on or after that date.
CT Gen Stat § 12-224 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 208 - Corporation Business Tax|Section 12-224 - Return of fiduciary.

 Any fiduciary who conducts or is liquidating the business or is selling the assets of any company shall be subject to the filing of returns in accord with, and to the payment of taxes imposed by, this part in the same manner and to the same extent as if the business were being conducted or liquidated or assets sold by agents or officers of such company. The return of a fiduciary who has been appointed during the income year shall include complete information for that part of the income year during which the company exercised its franchise as well as for that part of the income year in which the fiduciary himself was acting and taxes shall be paid by the fiduciary for both parts of such income year.(1949 Rev., S. 1905.)See Sec. 12-242f re obligations of fiduciary under part II of this chapter.
CT Gen Stat § 12-228 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 208 - Corporation Business Tax|Section 12-228 - Refunds to be made from General Fund.

 Section 12-228 is repealed.(1949 Rev., S. 1908; 1959, P.A. 291, S. 1; P.A. 85-356, S. 8, 9.)
CT Gen Stat § 12-230 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 208 - Corporation Business Tax|Section 12-230 - Forfeiture of corporate rights for failure to make returns.

 Any corporation required to file a return with the commissioner by the provisions of this part which neglects to file the same for two consecutive fiscal years shall be construed to have forfeited its corporate rights and powers, and its existence as a corporation shall be terminated in the manner provided in section 33-890. A certificate of the commissioner lodged in the office of the Secretary of the State showing the delinquency of any such corporation shall be prima facie evidence of such delinquency, and the secretary, in each such case of default, shall proceed in the manner prescribed in said section 33-890, except that, immediately following the lodgment of such certificate by the commissioner, the secretary shall notify such corporation and, if such corporation fails to file any return due the state within sixty days from the date of such notice, the secretary shall record in the records of corporations in his office a certificate signed by him showing that the corporate rights and powers of such corporation have been forfeited by reason of such default. Each such corporation may be reinstated and the property rights thereof and of the creditors and of all persons concerned shall be protected in the manner provided in section 33-892.(1949 Rev., S. 1910; 1959, P.A. 70, S. 1; P.A. 82-472, S. 33, 183; P.A. 96-271, S. 157, 254.)History: 1959 act substituted “return” for “report”; P.A. 82-472 substituted reference to Secs. 33-387 and 33-388 for repealed Sec. 33-21; P.A. 96-271 replaced references to Sec. 33-387 with Sec. 33-890 and reference to Sec. 33-388 with Sec. 33-892, effective January 1, 1997.
CT Gen Stat § 12-231a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 208 - Corporation Business Tax|Section 12-231a - Formation of insurance company affiliate of holding company to evade tax.

 If the commissioner finds in respect of an income year that an insurance company, other than a domestic insurance company, which is an affiliate of an insurance holding company system that includes a domestic insurance company has been formed or availed of for the principal purpose of avoidance or evasion of the tax imposed by this chapter, the commissioner may for purposes of such tax treat such company as if it were a domestic insurance company. The terms “affiliate” and “insurance holding company system” shall have the respective meanings given them in section 38a-129.(P.A. 73-350, S. 7, 27.)History: P.A. 73-350 effective May 9, 1973, and applicable to income years beginning on or after January 1, 1973.