SB 104

General Assembly  Proposed Bill No. 104
   February Session, 2026  LCO No. 507
 Referred to Committee on  FINANCE, REVENUE AND
 BONDING
 Introduced by:
  SEN. LOONEY, 11th Dist.
 AN ACT ESTABLISHING A CAPITAL GAINS SURCHARGE.
 Be it enacted by the Senate and House of Representatives in General
 Assembly convened:
1That title 12 of the general statutes be amended to establish a
2    surcharge on the net gain from the sale or exchange of capital assets on
3    a taxpayer, whose Connecticut adjusted gross income is equal to or
4    greater than the threshold amount specified in section 12-700 of the
5    general statutes for imposition of the highest and second highest
6    marginal rates on such taxpayer, of one per cent and seventy-five-
7    hundredths per cent, respectively.
    Statement of Purpose:
    To establish a capital gains surcharge on certain taxpayers.
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