Resources

Every year, Connecticut's Department of Revenue Services releases a report providing an overview of the State's taxes and the revenue Connecticut has collected. Included in this annual report is a summary of legislation passed during the previous Connecticut legislative session that impacts taxes. For each tax, the report provides a brief description of the tax and includes details such as: revenue generated from the tax, basis and rate of the tax, number of taxpayers and filing frequency, and exemptions to the tax.

This research report from the Connecticut General Assembly's nonpartisan Office of Legislative Research summarizes the State of Connecticut's fiscal "caps" as well as bonding restrictions and controls. Including in this report are summaries of the state's: spending cap, revenue cap, volatility cap, debt limit, bond allocation cap, bond issuance cap, bond allotment cap, and bond lock.

This research report from the Connecticut General Assembly's nonpartisan Office of Legislative Research summarizes the State of Connecticut's spending cap, which limits the annual growth in state spending by restricting the legislature’s authority to make appropriations.

This annual report from Connecticut's Office of the Treasurer provides data and information about Connecticut's Combined Investment Funds (CIF). According to the Office of the Treasurer, the "CIF were established as a means to invest pension and trust fund assets entrusted to the Treasurer in a variety of investment classes," and the CIF's primary purpose is to help the State pay its pension obligations.

This issue brief from the Connecticut General Assembly's nonpartisan Office of Legislative Research describes Connecticut's bonding program and the process for issuing bonds.