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---
type: "Bill"
title: "AN ACT CONCERNING AN AFFECTED BUSINESS ENTITY TAX, VARIOUS PROVISIONS RELATED TO CERTAIN BUSINESS DEDUCTIONS, THE ESTATE AND GIFT TAX IMPOSITION THRESHOLDS, THE TAX TREATMENT OF CERTAIN WAGES AND INCOME AND A STUDY TO IDENTIFY BEST PRACTICES FOR MARKETING THE BENEFITS OF QUALIFIED OPPORTUNITY ZONES."
description: "AN ACT CONCERNING AN AFFECTED BUSINESS ENTITY TAX, VARIOUS PROVISIONS RELATED TO CERTAIN BUSINESS DEDUCTIONS, THE ESTATE AND GIFT TAX IMPOSITION THRESHOLDS, THE TAX TREATMENT OF CERTAIN WAGES AND INCOME AND A STUDY TO IDENTIFY BEST PRACTICES FOR MARKETING THE BENEFITS OF QUALIFIED OPPORTUNITY ZONES."
jurisdiction: "us/states/ct"
legislature: "Connecticut General Assembly"
session: "2018"
identifier: "SB 11"
citation: "Connecticut SB 11 (2018)"
classification: ["bill"]
subjects: ["Charitable contributions", "Corporation business tax", "Distressed municipalities", "Dividends", "Economic and Community Development", "Department of", "Estate tax", "Federal income tax", "Fines (Penalties)", "Gift tax", "Governor's bills", "Income tax (State)", "Property tax", "Reports", "Studies", "Limited liability companies", "limited liability partnerships", "limited partnerships and S corporations tax", "Connecticut Green Bank"]
status: "enacted"
primary_sponsors: ["Aresimowicz, Joe", "Duff, Bob", "Frantz, L. Scott", "Frey, John H.", "Looney, Martin M.", "Osten, Catherine A.", "Ritter, Matthew"]
version_count: 2
action_count: 22
vote_count: 2
first_action: "2018-02-08"
last_action: "2018-05-31"
source: "openstates"
source_identifier: "ocd-bill/6b35f103-e61d-4a8b-abba-c2bd2758759e"
source_url: "ftp://ftp.cga.ct.gov/pub/data/bill_info.csv"
source_hash: "5edfde29a04d0ef22c502873ca6be972d0a1f79841272c937960bc2b14f75ce4"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ct"]
---
# Connecticut SB 11 (2018) — AN ACT CONCERNING AN AFFECTED BUSINESS ENTITY TAX, VARIOUS PROVISIONS RELATED TO CERTAIN BUSINESS DEDUCTIONS, THE ESTATE AND GIFT TAX IMPOSITION THRESHOLDS, THE TAX TREATMENT OF CERTAIN WAGES AND INCOME AND A STUDY TO IDENTIFY BEST PRACTICES FOR MARKETING THE BENEFITS OF QUALIFIED OPPORTUNITY ZONES.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **R00** (committee substitute) — [source](ftp://ftp.cga.ct.gov/2018/tob/s/2018SB-00011-R00-SB.htm)
2. **R01** (committee substitute) — [source](ftp://ftp.cga.ct.gov/2018/tob/s/2018SB-00011-R01-SB.htm)
## Votes
- House Roll Call Vote 302 CONSENT CALENDAR — **1480** (pass) · lower
- Senate Roll Call Vote 290 PASS AS AMENDED BY SEN A — **360** (pass) · upper
## Sponsors
- Aresimowicz, Joe — primary (person)
- Duff, Bob — primary (person)
- Frantz, L. Scott — primary (person)
- Frey, John H. — primary (person)
- Looney, Martin M. — primary (person)
- Osten, Catherine A. — primary (person)
- Ritter, Matthew — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2018-02-08** REF. TO JOINT COMM. ON Finance, Revenue and Bonding `referral-committee`
- **2018-02-26** PUBLIC HEARING 0302
- **2018-04-05** Joint Favorable Substitute `committee-passage-favorable`
- **2018-04-06** FILED WITH LCO
- **2018-04-16** REFERRED TO Office of Legislative Research AND Office of Fiscal Analysis 04/23/18
- **2018-04-23** RPTD. OUT OF LCO
- **2018-04-23** FAV. RPT., TAB. FOR CAL., SEN.
- **2018-04-23** SENATE CALENDAR NUMBER 385
- **2018-04-23** FILE NO. 624
- **2018-05-08** SEN. ADOPTED SEN. AMEND. SCH. A
- **2018-05-08** SEN. PASSED, SEN. AMEND. SCH. A
- **2018-05-08** TRANSMITTED PURSUANT TO JOINT RULE 17
- **2018-05-08** FAV. RPT., TABLED FOR HOUSE CALENDER
- **2018-05-08** HOUSE CALENDAR NUMBER 590
- **2018-05-09** HOUSE ADOPTED SEN. AMEND. SCH. A
- **2018-05-09** HOUSE PASSED, SEN. AMEND. SCH. A `passage`
- **2018-05-09** ON CONSENT CALENDAR
- **2018-05-09** IN CONCURRENCE
- **2018-05-17** PUBLIC ACT 18-49 `became-law`
- **2018-05-18** TRANSMITTED TO SECRETARY OF THE STATE
- **2018-05-18** TRANSMITTED BY SECRETARY OF THE STATE TO GOVERNOR
- **2018-05-31** SIGNED BY GOVERNOR `executive-signature`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6b35f103-e61d-4a8b-abba-c2bd2758759e`. Confidence: reported (aggregated from official Connecticut legislature records).