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Resource Center

The Resource Center contains a wide collection of reports, publications, and data from Connecticut and national sources. To navigate through the Resource Center, use the keyword search below or browse by selecting a specific category using the drop-down menu below the Featured post.

Fiscal Accountability Reports (Office of Fiscal Analysis)

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Each November, in accordance with state statute, the Connecticut General Assembly's Office of Fiscal Analysis produces a Fiscal Accountability Report. According to statute, the report must explain: (1) the level of spending changes from current year spending allowed by consensus revenue estimates, (2) any changes to current year spending necessary because of “fixed cost drivers,” and (3) the total change to current year spending required to accommodate fixed cost drivers without exceeding current revenue estimates.

OFA Fiscal Accountability Report - FY 2025 OFA Fiscal Accountability Report - FY 2024 OFA Fiscal Accountability Report - FY 2024 Presentation OFA Fiscal Accountability Report - FY 2023 OFA Fiscal Accountability Report - FY 2023 Presentation
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State Budget State Revenue & Spending

Issue Brief and Backgrounder: Connecticut's Volatility Cap (Office of Legislative Research)

Issue brief and backgrounder from the Connecticut General Assembly's nonpartisan Office of Legislative Research that explains the volatility cap, and the related bond covenant requirement, which was initially passed as part of Connecticut's biennial budget for fiscal years 2018-19.

OLR Connecticut's Volatility Cap OLR Backgrounder: Connecticut's Volatility Cap and Budget Reserve Fund
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State Budget State Revenue & Spending

Annual Reports (Department of Revenue Services)

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.

DRS Annual Reports (Most Recent Report) DRS Annual Reports (FY 2007 to Present)
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State Revenue & Spending Fiscal Transparency

Summaries of Legislation Impacting Connecticut's Sales & Use Tax (Department of Revenue Services)

Following most legislative sessions, Connecticut's Department of Revenue Services releases a Special Notice detailing legislation that was passed that impacts the state's sales and use tax. These Special Notices summarize each relevant piece of legislation as well as provide the date for when each piece goes into effect.

Legislation Impacting Sales and Use Tax - 2023 Session Legislation Impacting Sales and Use Tax - 2021 Session Legislation Impacting Sales and Use Tax - 2019 Session Legislation Impacting Sales and Use Tax - 2018 Session Legislation Impacting Sales and Use Tax - 2017 Session
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State Revenue & Spending Taxes

Summaries of Legislation Impacting Connecticut's Personal Income Tax (Department of Revenue Services)

Following most legislative sessions, Connecticut's Department of Revenue Services releases a Special Notice detailing legislation that was passed that impacts the state's personal income tax. These Special Notices summarize each relevant piece of legislation as well as provide the date for when each piece goes into effect.

Legislation Impacting Personal Income Tax - 2023 Session Legislation Impacting Personal Income Tax - 2021 Session Legislation Impacting Personal Income Tax - 2019 Session Legislation Impacting Personal Income Tax - 2018 Session Legislation Impacting Personal Income Tax - 2017 Session
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State Revenue & Spending Taxes