PA 07-46—SB 1388

Judiciary Committee

AN ACT CONCERNING ATTORNEYS ADMITTED PRO HAC VICE

SUMMARY: By law, an attorney who is licensed in another state and temporarily admitted to practice law in Connecticut for a particular case is subject to the state's occupational tax on attorneys. This act specifies that this requirement only applies to attorneys who are temporarily admitted to practice by a state Superior Court, Appellate Court, or Supreme Court judge. Thus, the act makes it clear that the tax does not apply to attorneys temporarily admitted to practice in federal court in Connecticut by a federal judge. The temporary admission to practice law is called “pro hac vice”.

EFFECTIVE DATE: October 1, 2007

BACKGROUND

Occupational Tax

Connecticut licensed attorneys engaged in the practice of law must pay an occupational tax of $450 each year by January 15th. Attorneys admitted to practice pro hac vice in Connecticut must file the return and pay the tax for any year in which they were admitted (CGS 51-81b(a)).

OLR Tracking: GC: SNE: PF: ts