Conn. Gen. Stat. § 12-7e: Tax revenue sourcing and posting of list.

Commencing July 1, 2025, the Commissioner of Revenue Services shall track and record the source of the revenue received by the state each fiscal year from the tax imposed under chapters 208, 219 and 229, for the purpose of accurately and fairly attributing to each municipality revenue received from each such tax. The commissioner shall determine the sourcing method for the revenue from the tax imposed under said chapters, provided the revenue from the taxes imposed under chapters 208 and 219 is sourced to each municipality in which the taxpayer has an office or facility in the state and the revenue from the tax imposed under chapter 229 from earned income shall be sourced, to the extent possible, to the municipality in which the employer's office or facility is located, for the employees who work primarily at such location. Taxpayers paying a tax specified in this subsection shall provide disaggregated information and such other data the commissioner requests to carry out the provisions of this section. On or before October 31, 2026, and annually thereafter, the commissioner shall post on the Department of Revenue Services' Internet web site a list of all municipalities and the amount of revenue from each such tax attributed to the municipality for the applicable fiscal year.