| 1 | 1 | | General Assembly Raised Bill No. 408 |
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| 2 | 2 | | February Session, 2010 LCO No. 1862 |
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| 3 | 3 | | *01862_______TRA* |
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| 4 | 4 | | Referred to Committee on Transportation |
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| 5 | 5 | | Introduced by: |
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| 6 | 6 | | (TRA) |
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| 7 | 7 | | |
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| 8 | 8 | | General Assembly |
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| 9 | 9 | | |
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| 10 | 10 | | Raised Bill No. 408 |
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| 11 | 11 | | |
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| 12 | 12 | | February Session, 2010 |
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| 13 | 13 | | |
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| 14 | 14 | | LCO No. 1862 |
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| 15 | 15 | | |
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| 16 | 16 | | *01862_______TRA* |
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| 17 | 17 | | |
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| 18 | 18 | | Referred to Committee on Transportation |
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| 19 | 19 | | |
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| 20 | 20 | | Introduced by: |
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| 21 | 21 | | |
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| 22 | 22 | | (TRA) |
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| 23 | 23 | | |
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| 24 | 24 | | AN ACT CONCERNING THE ADMINISTRATION OF BRADLEY INTERNATIONAL AIRPORT. |
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| 25 | 25 | | |
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| 26 | 26 | | Be it enacted by the Senate and House of Representatives in General Assembly convened: |
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| 27 | 27 | | |
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| 28 | 28 | | Section 1. (NEW) (Effective from passage) There is established an airport development zone, which shall comprise the following census tract blocks in the towns of Windsor Locks, Suffield, East Granby and Windsor: |
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| 29 | 29 | | |
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| 30 | 30 | | 090034701001022, 090034701003000, 090034701003001, 090034701003002, 090034701003003, 090034701003004, 090034701003005, 090034701003017, 090034701003018, 090034701003019, 090034701003020, 090034701003021, 090034701003025, 090034701003026, 090034735022009, 090034735022010, 090034735022011, 090034735022012, 090034735022013, 090034735025004, 090034735027000, 090034735029000, 090034735029001, 090034735029002, 090034735029003, 090034735029004, 090034735029006, 090034761009000, 090034761009010, 090034761009011, 090034761009012, 090034761009013, 090034762001023, 090034762001025, 090034762002009, 090034762002013, 090034763003004, 090034763009000, 090034763009001, 090034763009002, 090034763009003, 090034763009004, 090034763009005, 090034763009006, 090034763009007, 090034763009008, 090034763009009, 090034763009010, 090034763009011, 090034763009012, 090034763009013, 090034763009014, 090034763009015, 090034763009016, 090034763009017, 090034763009018, 090034763009020, 090034763009021, 090034763009022, 090034763009023, 090034763009024, 090034763009025, 090034763009026, 090034763009031, 090034763009033, 090034771014005, 090034771014011, 090034771014012, 090034771014013, 090034771014014, 090034771014017, 090034771014018, 090034771014019, 090034771014020, 090034771023025, 090034771023026, 090034771023027, 090034771023036, |
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| 31 | 31 | | |
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| 32 | 32 | | 090034701003006, 090034701003022, 090034701003023, |
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| 33 | 33 | | |
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| 34 | 34 | | 090034701005000, 090034761001039, 090034763009028 |
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| 35 | 35 | | |
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| 36 | 36 | | Sec. 2. Section 12-65b of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2010, and applicable to assessment years commencing on or after October 1, 2010): |
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| 37 | 37 | | |
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| 38 | 38 | | (a) Any municipality may, by affirmative vote of its legislative body, enter into a written agreement with any party owning or proposing to acquire an interest in real property in such municipality, or with any party owning or proposing to acquire an interest in air space in such municipality, or with any party who is the lessee of, or who proposes to be the lessee of, air space in such municipality in such a manner that the air space leased or proposed to be leased shall be assessed to the lessee pursuant to section 12-64, fixing the assessment of the real property or air space which is the subject of the agreement, and all improvements thereon or therein and to be constructed thereon or therein, subject to the provisions of subsection (b) of this section, (1) for a period of not more than seven years, provided the cost of such improvements to be constructed is not less than three million dollars, (2) for a period of not more than two years, provided the cost of such improvements to be constructed is not less than five hundred thousand dollars, or (3) to the extent of not more than fifty per cent of such increased assessment, for a period of not more than three years, provided the cost of such improvements to be constructed is not less than twenty-five thousand dollars. |
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| 39 | 39 | | |
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| 40 | 40 | | (b) The provisions of subsection (a) of this section shall only apply if the improvements are for at least one of the following: (1) Office use; (2) retail use; (3) permanent residential use; (4) transient residential use; (5) manufacturing use; (6) warehouse, storage or distribution use; (7) structured multilevel parking use necessary in connection with a mass transit system; (8) information technology; (9) recreation facilities; or (10) transportation facilities. |
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| 41 | 41 | | |
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| 42 | 42 | | (c) The state shall make an annual grant payment to each municipality entering into an agreement under subsection (a) of this section with respect to a property located in an airport development zone in the amount of forty per cent of the amount of that tax revenue which the municipality or district would have received except for the provisions of subsection (a) of this section. On or before the first day of August of each year, each municipality shall file a claim with the Secretary of the Office of Policy and Management for the amount of such grant payment to which such municipality is entitled under this section. The claim shall be made on forms prescribed by the secretary and shall be accompanied by such supporting information as the secretary may require. Any municipality which neglects to transmit to the secretary such claim and supporting documentation as required by this section shall forfeit two hundred fifty dollars to the state, provided the secretary may waive such forfeiture in accordance with procedures and standards adopted by regulation in accordance with chapter 54. The secretary shall review each such claim as provided in section 12-120b. Any claimant aggrieved by the results of the secretary's review shall have the rights of appeal as set forth in section 12-120b. The secretary shall, on or before the December fifteenth next succeeding the deadline for the receipt of such claims, certify to the Comptroller the amount due under this section, including any modification of such claim made prior to December fifteenth, to each municipality which has made a claim under the provisions of this section. The Comptroller shall draw an order on the Treasurer on or before the fifth business day following December fifteenth, and the Treasurer shall pay the amount thereof to each such municipality or district on or before the following December thirty-first. If any modification is made as the result of the provisions of this section on or after the December first following the date on which the municipality has provided the amount of tax revenue in question, any adjustment to the amount due to any municipality for the period for which such modification was made shall be made in the next payment the Treasurer shall make to such municipality or district pursuant to this section. The amount of the grant payable to each municipality in accordance with this section shall be reduced proportionately in the event that the total amount of the grants payable to all municipalities exceeds the amount appropriated. |
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| 43 | 43 | | |
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| 44 | 44 | | Sec. 3. (NEW) (Effective from passage and applicable to income years commencing on or after January 1, 2011): |
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| 45 | 45 | | |
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| 46 | 46 | | (a) There shall be allowed as a credit against the tax imposed by chapter 208 of the general statutes for any business occupying a property located in an airport development zone designated pursuant to section 1 of this act for which a municipality was reimbursed pursuant to subsection (c) of section 12-65a of the general statutes, in an amount equal to the following percentage of that portion of such tax which is allocable to that property: (1) Thirty per cent, if there are twenty-five or more but not more than one hundred fifty new employees working at such property; or (2) fifty per cent if there are one hundred fifty or more new employees working at such property. Businesses seeking a credit pursuant to this section shall apply to the Department of Revenue Services upon authorization of municipal reimbursement pursuant to section 12-65b of the general statutes, as amended by this act. As used in this subsection: (A) "New employee" means a person hired by a taxpayer to fill a position for a new job or a person shifted from an existing location of the taxpayer outside this state to a business entity in this state, provided (i) in no case shall the total number of new employees allowed for purposes of this credit exceed the total increase in the taxpayer's employment in this state, which increase shall be the difference between (I) the number of employees employed by the taxpayer in this state at the time of application to the Commissioner of Revenue Services for such credit plus the number of new employees who would be eligible for inclusion under the credit allowed under this subsection without regard to this calculation, and (II) the highest number of employees employed by the taxpayer in this state in the year preceding the taxpayer's application to the Commissioner of Revenue Services for such credit, and (ii) a person shall be deemed to be a "new employee" only if such person's duties in connection with the operation of the facility are on a regular, full-time or equivalent or full-time and permanent basis; and (B) "new job" means a job that did not exist in the business of a taxpayer in this state prior to the taxpayer's application to the Commissioner of Revenue Services for such credit and that is filled by a new employee, but does not include a job created when an employee is shifted from an existing location of the taxpayer in this state to the property. |
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| 47 | 47 | | |
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| 48 | 48 | | (b) The credit allowed by this section may be claimed only by the initial occupant or occupants of the property. The credit may first be claimed on the tax return for the taxpayer's income year which begins during the calendar year next succeeding the calendar year in which the taxpayer was issued an eligibility certificate, and may be claimed in each of the following nine income years. If within such period, however, any property ceases to meet the job creation target under which it qualified for the credits, or any occupant ceases to be an occupant, the entitlement to the credit allowed by this section shall terminate in the income year in which the qualification or occupancy ceases, and there shall not be a pro rata application of the credit to such income year. |
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| 49 | 49 | | |
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| 50 | 50 | | (c) Any subsequent occupant or occupants of the property may claim the credit allowed by this section in accordance with subsection (b) of this section but only after submitting an application to the Department of Revenue Services on a form prescribed by such department. |
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| 51 | 51 | | |
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| 52 | 52 | | (d) The Commissioner of Economic and Community Development shall, upon request, provide a copy of the notice received pursuant to section 12-65b of the general statutes, as amended by this act, to the Commissioner of Revenue Services. |
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| 53 | 53 | | |
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| 54 | 54 | | Sec. 4. Subdivision (43) of section 12-412 of the 2010 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2010, and applicable to sales occurring on or after said date): |
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| 55 | 55 | | |
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| 56 | 56 | | (43) Sales of any replacement parts for machinery to any business entity located in any enterprise zone designated pursuant to section 32-70 or in an airport development zone designated pursuant to section 1 of this act for use within such zone. |
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| 57 | 57 | | |
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| 58 | 58 | | Sec. 5. (NEW) (Effective from passage) The Bradley Board of Directors may contract with the Connecticut Center for Advanced Technology to help manufacturers and technology-based businesses locating in the Airport Development Zone, created pursuant to section 1 of this act, obtain job training services from the state's community technical colleges and other training providers. |
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| 59 | 59 | | |
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| 60 | 60 | | |
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| 61 | 61 | | |
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| 62 | 62 | | |
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| 63 | 63 | | This act shall take effect as follows and shall amend the following sections: |
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| 64 | 64 | | Section 1 from passage New section |
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| 65 | 65 | | Sec. 2 October 1, 2010, and applicable to assessment years commencing on or after October 1, 2010 12-65b |
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| 66 | 66 | | Sec. 3 from passage and applicable to income years commencing on or after January 1, 2011 New section |
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| 67 | 67 | | Sec. 4 October 1, 2010, and applicable to sales occurring on or after said date 12-412(43) |
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| 68 | 68 | | Sec. 5 from passage New section |
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| 69 | 69 | | |
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| 70 | 70 | | This act shall take effect as follows and shall amend the following sections: |
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| 71 | 71 | | |
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| 72 | 72 | | Section 1 |
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| 73 | 73 | | |
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| 74 | 74 | | from passage |
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| 75 | 75 | | |
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| 76 | 76 | | New section |
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| 77 | 77 | | |
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| 78 | 78 | | Sec. 2 |
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| 79 | 79 | | |
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| 80 | 80 | | October 1, 2010, and applicable to assessment years commencing on or after October 1, 2010 |
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| 81 | 81 | | |
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| 82 | 82 | | 12-65b |
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| 83 | 83 | | |
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| 84 | 84 | | Sec. 3 |
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| 85 | 85 | | |
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| 86 | 86 | | from passage and applicable to income years commencing on or after January 1, 2011 |
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| 87 | 87 | | |
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| 88 | 88 | | New section |
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| 89 | 89 | | |
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| 90 | 90 | | Sec. 4 |
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| 91 | 91 | | |
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| 92 | 92 | | October 1, 2010, and applicable to sales occurring on or after said date |
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| 93 | 93 | | |
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| 94 | 94 | | 12-412(43) |
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| 95 | 95 | | |
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| 96 | 96 | | Sec. 5 |
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| 97 | 97 | | |
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| 98 | 98 | | from passage |
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| 99 | 99 | | |
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| 100 | 100 | | New section |
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| 101 | 101 | | |
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| 102 | 102 | | Statement of Purpose: |
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| 103 | 103 | | |
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| 104 | 104 | | To create an airport development zone comprised of census tract blocks in Windsor Locks, Suffield, East Granby and Windsor. |
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| 105 | 105 | | |
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| 106 | 106 | | [Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not underlined.] |
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