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“We already know we are a family, and now with this bill passing, no one can tell us differently," one lesbian mom said of the Connecticut Parentage Act.
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Recently, Connecticut enacted legislation providing that having an employee telecommuting from Connecticut will not create a taxable presence (
i.e., nexus) in the state for the employer. H.B. 6516, Gen. Assemb., Jan. Sess., 2021 (Conn. 2021). This is a much-needed boon for companies struggling with the unexpected tax consequences of the COVID-19 pandemic, including consequences as the result of employees working from home.
However, as with most things in life, the new law is not without its caveats. First, the Connecticut nexus prohibition only applies to 2020. Without additional legislation, employees telecommuting from Connecticut in 2021 will likely create a tax obligation in the state.