HB 5185

General Assembly  Proposed Bill No. 5185
      February Session, 2026  LCO No. 930
    Referred to Committee on  FINANCE, REVENUE AND
    BONDING
    Introduced by:
     REP. DOUCETTE, 13th Dist.  REP. KHAN, 5th Dist.
     REP. BIGGINS, 11th Dist.  REP. LEMAR, 96th Dist.
     REP. BROWN, 56th Dist.  REP. LUXENBERG, 12th Dist.
     REP. BROWN M., 127th Dist.  REP. MARTINEZ, 22nd Dist.
     REP. CHAFEE, 33rd Dist.  REP. MENAPACE, 37th Dist.
     REP. DEMICCO, 21st Dist.  REP. MCGEE T., 116th Dist.
     REP. ELLIOTT, 88th Dist.  REP. MORRIN BELLO, 28th Dist.
     REP. FARRAR, 20th Dist.  REP. NOLAN, 39th Dist.
     REP. FORTIER, 79th Dist.  REP. PARIS, 145th Dist.
     REP. GAUTHIER, 38th Dist.  REP. ROCHELLE, 104th Dist.
     REP. GILCHREST, 18th Dist.  REP. SHAKE, 120th Dist.
     REP. GODFREY, 110th Dist.  REP. SHANNON, 117th Dist.
     REP. GUCKER, 138th Dist.  REP. SIMMS, 140th Dist.
     REP. HEFFERNAN, 115th Dist.  SEN. SLAP, 5th Dist.
     REP. JOHNSON, 49th Dist.  REP. SWEET, 91st Dist.
     REP. KAVROS DEGRAW, 17th Dist.  REP. TURCO, 27th Dist.
     REP. KEITT, 134th Dist.  REP. WINTER, 94th Dist.
 AN ACT ESTABLISHING A CAPITAL GAINS AND DIVIDENDS
 SURCHARGE.
 Be it enacted by the Senate and House of Representatives in General
 Assembly convened:
1        That 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 and
    LCO No. 930  1 of 2
  Proposed Bill No.   5185
3      the income from dividends, for a taxpayer whose Connecticut adjusted
4      gross income is equal to or greater than the threshold amount specified
5      in section 12-700 of the general statutes for imposition of the highest
6      marginal rate on such taxpayer.
       Statement of Purpose:
       To establish a capital gains and dividends surcharge on taxpayers
       subject to the highest marginal personal income tax rate.
    LCO No. 930  2 of 2