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

Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Rep. Jason Doucette, 13th Dist.
Last action: 2026-02-10
Official status: Referred to Joint Committee on Finance, Revenue and Bonding
Effective date: Not listed

Plain English Breakdown

The exact impact on specific deductions and credits is unclear from the provided text.

Act Creating Estate Tax Recapture and Minimum Tax

This act sets up an estate tax recapture for estates exceeding $15 million in value and establishes a minimum estate tax to ensure the effective net tax rate does not fall below two percent.

What This Bill Does

Establishes an estate tax recapture for estates that exceed the fifteen-million-dollar limit on estate tax liability.
Sets up an alternative minimum estate tax to prevent the effective net tax rate from falling below two percent.

Who It Names or Affects

Estates worth more than $15 million in value.
The state government, which will collect additional tax revenue from these changes.

Terms To Know

Estate Tax Recapture: A rule that applies to estates exceeding the fifteen-million-dollar limit on estate tax liability.
Alternative Minimum Estate Tax: A minimum tax rate applied to ensure no effective net tax rate falls below two percent.

Limits and Unknowns

The bill does not specify how the additional revenue from these changes will be used.
It is unclear which specific deductions or credits are affected by this recapture rule.

Bill History

2026-02-10 Connecticut General Assembly
Referred to Joint Committee on Finance, Revenue and Bonding

Official Summary Text

To establish (1) an estate tax recapture for certain estates, and (2) an alternative minimum estate tax to prevent the effective net tax rate from falling below two per cent.

Current Bill Text

Read the full stored bill text

LCO No. 939 1 of 2

General Assembly Proposed Bill No. 5139
February Session, 2026 LCO No. 939

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 AN ESTATE TAX RECAPTURE FOR
CERTAIN ESTATES AND AN ALTERNATIVE MINIMUM ESTATE TAX.
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 (1) an 1
estate tax recapture for estates that exceed the fifteen -million-dollar 2
Proposed Bill No. 5139

LCO No. 939 2 of 2

limit on estate tax liability, and (2) an alternative minimum estate tax to 3
prevent the effective net tax rate from falling below two per cent. 4
Statement of Purpose:
To establish (1) an estate tax recapture for certain estates, and (2) an
alternative minimum estate tax to prevent the effective net tax rate from
falling below two per cent.