July-August 2011 Legislative Change Excerpts


Several legislative changes have been made in Connecticut and come into play on July 1, 2011, and also August 1, 2011, the topic of this web page.

The State of Connecticut, Department of Revenue Services has summarized the 2011 Legislative State Tax Update and in particular has issued SN 2011(6) which is a Summary of Tax Provisions contained in 2011 Connecticut Public Acts 6, retroactively effective on January 1, 2011. Essentially income and other taxes in Connecticut have increased for many residents and others.

While CT employees have the right to request a reduced amount of withholding or an increased amount of withholding by providing CT employers with a new Form CT-W4, the decision whether or not to provide a new Employee Withholding Certificate Form CT-W4 (Rev. 12/10) , however, is the employee�s, not the employer�s.

In either case, CT Employers are required to adjust the withholding amounts of employees affected by the new income tax rates and adjust the withholding amount for the remainder of the 2011 taxable year to reflect the new income tax rates.


What do you need to do now?

  1. Review the new laws in Connecticut as they may affect you.
  2. Review your individual January 1, 2011 Employee Withholding Certificate CT-W4 (Rev. 12/10) withholding codes to see if you desire or need changes.
  3. Submit your revised CT-W4 to your employer with your time sheets on this Friday, July 15, 2011. (Note that by law, employers and taxpayers are required to perform catch-up withholding for the current tax year. Effective with paychecks issued on or after August 1, 2011, including "catch-up" withholding due to the effective date of the higher taxes being effective retroactively on January 1, 2011).
  4. Review your pay stub for the first and subsequent paychecks following the August 1, 2011 implementation of the new personal income tax laws.

Should you have questions about your taxes or other changes to the laws, please review your inquiries with your tax adviser and/or lawyer and, should you think it of benefit, the Connecticut Business and Industry Association (CBIA) has many resources available for you to consider.

Page last updated: July 12, 2011