OFFICE OF FISCAL ANALYSIS

Legislative Office Building, Room 5200

Hartford, CT 06106 (860) 240-0200

http: //www.cga.ct.gov/ofa

sSB-280

AN ACT REVISING THE PENALTY FOR CAPITAL FELONIES.

AMENDMENT

LCO No.: 3190

File Copy No.: 111

House Calendar No.: 240

Senate Calendar No.: 113

OFA Fiscal Note

State Impact:

Agency Affected

Fund-Effect

FY 13 $

FY 14 $

Department of Revenue Services

GF - Revenue Loss

Less than 100, 000

Less than 100, 000

Note: GF=General Fund

Municipal Impact: None

Explanation

The amendment, which provides a $1, 000 tax credit against the Personal Income Tax to immediate family members of victims of certain felonies, results in an estimated revenue loss of less than $100, 000 annually. It is anticipated that there would be fewer than 10 such felonies annually.

The preceding Fiscal Impact statement is prepared for the benefit of the members of the General Assembly, solely for the purposes of information, summarization and explanation and does not represent the intent of the General Assembly or either chamber thereof for any purpose. In general, fiscal impacts are based upon a variety of informational sources, including the analyst's professional knowledge. Whenever applicable, agency data is consulted as part of the analysis, however final products do not necessarily reflect an assessment from any specific department.