An Act Concerning The Affected Business Entity Tax And The Credit Related Thereto And Establishing A Surcharge On The Amount Of Federal Qualified Business Income Deductions Claimed By Certain Filers.

To (1) establish a surcharge on the affected business entity tax and adjust, for certain personal income tax marginal rates, the amount of the credit allowed against said tax, and (2) establish a surcharge on the amount of the qualified business income deduction claimed for federal income tax purposes by filers subject to the highest marginal rate under section 12-700 of the general statutes.