AN ACT ESTABLISHING AN ESTATE TAX RECAPTURE FOR CERTAIN ESTATES AND AN ALTERNATIVE MINIMUM ESTATE TAX.

Summary

The bill adds two new estate‑tax provisions to Connecticut law. Estates whose liability exceeds $15 million will face a recapture tax, and all estates will be subject to an alternative minimum tax that prevents the effective net rate from dropping below two percent. It aims to ensure high‑value estates contribute a minimum share of tax revenue.

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