The proposed bill, General Assembly Proposed Bill No. 61, aims to amend the general statutes to introduce a voluntary employer payroll tax. This tax would be applicable to employers who choose to participate, and it is designed to provide a personal income tax credit for certain employees of those employers. The initiative seeks to create a financial incentive for both employers and employees, potentially enhancing employee benefits while allowing employers to contribute to a broader tax framework.

The bill does not specify any deletions from current law but focuses on the insertion of new provisions related to the voluntary payroll tax and the associated tax credit for employees. The overarching goal is to establish a system that encourages employers to opt into this payroll tax, thereby benefiting their employees through tax credits.