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Lexis Nexis 
New business law in Connecticut amends tax laws governing pass-through entities
By Eric Geringswald | CSC
The 2023 legislative session of the Connecticut General Assembly produced several important new statutes. The 2023 budget implementer, for example, includes amendments to the tax laws governing pass-through entities and the corporation business tax surcharge. It also establishes a new tax incentive for corporations with one hundred or more full-time employees.
Connecticut & Rhode Island Laws Governing Business Entities Annotated
The 2024 Edition of Connecticut & Rhode Island Laws Governing Business Entities Annotated captures these legislative developments to ensure that practitioners in Connecticut are working with the most up-to-date information. A Table of Sections lists the statutory changes.
The book also includes the latest legislative updates recent case notes from state and federal courts from both jurisdictions interpreting the law for Connecticut and Rhode Island. The book’s Tables of New Annotations lists all newly added cases, and new cases are also highlighted with gray bars in the body of the book.
Connecticut 2024 Fee Schedules
There are up-to-date Fee Schedules for each state with required filing fees for various business services, as well as online access to business forms for incorporation/formation, qualification, mergers, dissolution, and name reservation for all business entity types in Connecticut and the Rhode Island via the LexisNexis® Bookstore download center. A state-specific listing of the forms and contact information is included in each jurisdiction’s appendix.
Connecticut and Rhode Island Laws Governing Business Entities Annotated is available as a softbound book or as an eBook, compatible with dedicated eReader devices, computers, tablets, and smartphones that use eReader software or applications. It is also available on the LexisNexis Digital Library.
To learn more about the 2024 Edition of Connecticut & Rhode Island Laws Governing Business Entities Annotated, call 1.800.533.1637 or visit us online at www.lexisnexis.com/csc.