Connecticut HB 5185: AN ACT ESTABLISHING A CAPITAL GAINS AND DIVIDENDS SURCHARGE.

Bill Text

LCO No. 930 1 of 2

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. BIGGINS, 11th Dist.
REP. BROWN, 56th Dist.
REP. BROWN M., 127th Dist.
REP. CHAFEE, 33rd Dist.
REP. DEMICCO, 21st Dist.
REP. ELLIOTT, 88th Dist.
REP. FARRAR, 20th Dist.
REP. FORTIER, 79th Dist.
REP. GAUTHIER, 38th Dist.
REP. GILCHREST, 18th Dist.
REP. GODFREY, 110th Dist.
REP. GUCKER, 138th Dist.
REP. HEFFERNAN, 115th Dist.
REP. JOHNSON, 49th Dist.
REP. KAVROS DEGRAW, 17th Dist.
REP. KEITT, 134th Dist.
REP. KHAN, 5th Dist.
REP. LEMAR, 96th Dist.
REP. LUXENBERG, 12th Dist.
REP. MARTINEZ, 22nd Dist.
REP. MENAPACE, 37th Dist.
REP. MCGEE T., 116th Dist.
REP. MORRIN BELLO, 28th Dist.
REP. NOLAN, 39th Dist.
REP. PARIS, 145th Dist.
REP. ROCHELLE, 104th Dist.
REP. SHAKE, 120th Dist.
REP. SHANNON, 117th Dist.
REP. SIMMS, 140th Dist.
SEN. SLAP, 5th Dist.
REP. SWEET, 91st Dist.
REP. TURCO, 27th 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:

That title 12 of the general statutes be amended to establish a 1
surcharge on the net gain from the sale or exchange of capital assets and 2

Proposed Bill No. 5185

LCO No. 930 2 of 2

the income from dividends, for a taxpayer whose Connecticut adjusted 3
gross income is equal to or greater than the threshold amount specified 4
in section 12-700 of the general statutes for imposition of the highest 5
marginal rate on such taxpayer. 6
Statement of Purpose:
To establish a capital gains and dividends surcharge on taxpayers
subject to the highest marginal personal income tax rate.