OLR Bill Analysis

SB 1032

AN ACT CONCERNING WITHHOLDING OF INCOME TAX.

SUMMARY:

This bill allows a Connecticut employer to withhold a portion of an employee's wages as required by another state's income tax laws for an employee who (1) works for the employer in the other state or (2) resides in the other state. Under current law, Connecticut employers can withhold state income tax for another state only if the other state has a reciprocal agreement with Connecticut.

EFFECTIVE DATE: October 1, 2013

COMMITTEE ACTION

Labor and Public Employees Committee

Joint Favorable