General Assembly Substitute Bill No. 478
February Session, 2010 *_____SB00478FIN___040610____*
General Assembly
Substitute Bill No. 478
February Session, 2010
*_____SB00478FIN___040610____*
AN ACT CONCERNING CHANGES TO THE ESTATE AND GIFT TAX, THE HOSPITAL TAX AND THE ATTORNEYS' OCCUPATIONAL TAX.
Be it enacted by the Senate and House of Representatives in General Assembly convened:
Section 1. Subsection (g) of section 12-391 of the 2010 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to estates of decedents who die on or after January 1, 2010):
(g) (1) With respect to the estates of decedents dying on or after January 1, 2005, but prior to January 1, 2010, the tax based on the Connecticut taxable estate shall be as provided in the following schedule:
T1 Amount of Connecticut
T2 Taxable Estate Rate of Tax
T3
T4 Not over $2,000,000 None
T5 Over $2,000,000
T6 but not over $2,100,000 5.085% of the excess over $0
T7 Over $2,100,000 $106,800 plus 8% of the excess
T8 but not over $2,600,000 over $2,100,000
T9 Over $2,600,000 $146,800 plus 8.8% of the excess
T10 but not over $3,100,000 over $2,600,000
T11 Over $3,100,000 $190,800 plus 9.6% of the excess
T12 but not over $3,600,000 over $3,100,000
T13 Over $3,600,000 $238,800 plus 10.4% of the excess
T14 but not over $4,100,000 over $3,600,000
T15 Over $4,100,000 $290,800 plus 11.2% of the excess
T16 but not over $5,100,000 over $4,100,000
T17 Over $5,100,000 $402,800 plus 12% of the excess
T18 but not over $6,100,000 over $5,100,000
T19 Over $6,100,000 $522,800 plus 12.8% of the excess
T20 but not over $7,100,000 over $6,100,000
T21 Over $7,100,000 $650,800 plus 13.6% of the excess
T22 but not over $8,100,000 over $7,100,000
T23 Over $8,100,000 $786,800 plus 14.4% of the excess
T24 but not over $9,100,000 over $8,100,000
T25 Over $9,100,000 $930,800 plus 15.2% of the excess
T26 but not over $10,100,000 over $9,100,000
T27 Over $10,100,000 $1,082,800 plus 16% of the excess
T28 over $10,100,000
T1
Amount of Connecticut
T2
Taxable Estate
Rate of Tax
T3
T4
Not over $2,000,000
None
T5
Over $2,000,000
T6
but not over $2,100,000
5.085% of the excess over $0
T7
Over $2,100,000
$106,800 plus 8% of the excess
T8
but not over $2,600,000
over $2,100,000
T9
Over $2,600,000
$146,800 plus 8.8% of the excess
T10
but not over $3,100,000
over $2,600,000
T11
Over $3,100,000
$190,800 plus 9.6% of the excess
T12
but not over $3,600,000
over $3,100,000
T13
Over $3,600,000
$238,800 plus 10.4% of the excess
T14
but not over $4,100,000
over $3,600,000
T15
Over $4,100,000
$290,800 plus 11.2% of the excess
T16
but not over $5,100,000
over $4,100,000
T17
Over $5,100,000
$402,800 plus 12% of the excess
T18
but not over $6,100,000
over $5,100,000
T19
Over $6,100,000
$522,800 plus 12.8% of the excess
T20
but not over $7,100,000
over $6,100,000
T21
Over $7,100,000
$650,800 plus 13.6% of the excess
T22
but not over $8,100,000
over $7,100,000
T23
Over $8,100,000
$786,800 plus 14.4% of the excess
T24
but not over $9,100,000
over $8,100,000
T25
Over $9,100,000
$930,800 plus 15.2% of the excess
T26
but not over $10,100,000
over $9,100,000
T27
Over $10,100,000
$1,082,800 plus 16% of the excess
T28
over $10,100,000
(2) With respect to the estates of decedents dying on or after January 1, 2010, but prior to January 1, 2012, the tax based on the Connecticut taxable estate shall be as provided in the following schedule:
T29 Amount of Connecticut
T30 Taxable Estate Rate of Tax
T31
T32 Not over $3,500,000 None
T33 Over $3,500,000 14.8% of the excess over
T34 but not over $3,600,000 $3,500,000
T35 Over $3,600,000 $14,800 plus 15.6% of the excess
T36 but not over $4,100,000 over $3,600,000
T37 Over $4,100,000 $92,800 plus 16.4% of the excess
T38 but not over $5,100,000 over $4,100,000
T39 Over $5,100,000 $256,800 plus 17.2% of the excess
T40 but not over $6,100,000 over $5,100,000
T41 Over $6,100,000 $428,800 plus 18.0% of the excess
T42 but not over $7,100,000 over $6,100,000
T43 Over $7,100,000 $608,800 plus 18.8% of the excess
T44 but not over $8,100,000 over $7,100,000
T45 Over $8,100,000 $796,800 plus 19.2% of the excess
T46 but not over $9,100,000 over $8,100,000
T47 Over $9,100,000 $988,880 plus 19.6% of the excess
T48 but not over $10,100,000 over $9,100,000
T49 Over $10,100,000 $1,184,800 plus 20.0% of the excess
T50 over $10,100,000
T29
Amount of Connecticut
T30
Taxable Estate
Rate of Tax
T31
T32
Not over $3,500,000
None
T33
Over $3,500,000
14.8% of the excess over
T34
but not over $3,600,000
$3,500,000
T35
Over $3,600,000
$14,800 plus 15.6% of the excess
T36
but not over $4,100,000
over $3,600,000
T37
Over $4,100,000
$92,800 plus 16.4% of the excess
T38
but not over $5,100,000
over $4,100,000
T39
Over $5,100,000
$256,800 plus 17.2% of the excess
T40
but not over $6,100,000
over $5,100,000
T41
Over $6,100,000
$428,800 plus 18.0% of the excess
T42
but not over $7,100,000
over $6,100,000
T43
Over $7,100,000
$608,800 plus 18.8% of the excess
T44
but not over $8,100,000
over $7,100,000
T45
Over $8,100,000
$796,800 plus 19.2% of the excess
T46
but not over $9,100,000
over $8,100,000
T47
Over $9,100,000
$988,880 plus 19.6% of the excess
T48
but not over $10,100,000
over $9,100,000
T49
Over $10,100,000
$1,184,800 plus 20.0% of the excess
T50
over $10,100,000
[(2)] (3) With respect to the estates of decedents dying on or after January 1, [2010] 2012, the tax based on the Connecticut taxable estate shall be as provided in the following schedule:
T51 Amount of Connecticut
T52 Taxable Estate Rate of Tax
T53
T54 Not over $3,500,000 None
T55 Over $3,500,000 7.2% of the excess
T56 but not over $3,600,000 over $3,500,000
T57 Over $3,600,000 $7,200 plus 7.8% of the excess
T58 but not over $4,100,000 over $3,600,000
T59 Over $4,100,000 $46,200 plus 8.4% of the excess
T60 but not over $5,100,000 over $4,100,000
T61 Over $5,100,000 $130,200 plus 9.0% of the excess
T62 but not over $6,100,000 over $5,100,000
T63 Over $6,100,000 $220,200 plus 9.6% of the excess
T64 but not over $7,100,000 over $6,100,000
T65 Over $7,100,000 $316,200 plus 10.2% of the excess
T66 but not over $8,100,000 over $7,100,000
T67 Over $8,100,000 $418,200 plus 10.8% of the excess
T68 but not over $9,100,000 over $8,100,000
T69 Over $9,100,000 $526,200 plus 11.4% of the excess
T70 but not over $10,100,000 over $9,100,000
T71 Over $10,100,000 $640,200 plus 12% of the excess
T72 over $10,100,000
T51
Amount of Connecticut
T52
Taxable Estate
Rate of Tax
T53
T54
Not over $3,500,000
None
T55
Over $3,500,000
7.2% of the excess
T56
but not over $3,600,000
over $3,500,000
T57
Over $3,600,000
$7,200 plus 7.8% of the excess
T58
but not over $4,100,000
over $3,600,000
T59
Over $4,100,000
$46,200 plus 8.4% of the excess
T60
but not over $5,100,000
over $4,100,000
T61
Over $5,100,000
$130,200 plus 9.0% of the excess
T62
but not over $6,100,000
over $5,100,000
T63
Over $6,100,000
$220,200 plus 9.6% of the excess
T64
but not over $7,100,000
over $6,100,000
T65
Over $7,100,000
$316,200 plus 10.2% of the excess
T66
but not over $8,100,000
over $7,100,000
T67
Over $8,100,000
$418,200 plus 10.8% of the excess
T68
but not over $9,100,000
over $8,100,000
T69
Over $9,100,000
$526,200 plus 11.4% of the excess
T70
but not over $10,100,000
over $9,100,000
T71
Over $10,100,000
$640,200 plus 12% of the excess
T72
over $10,100,000
Sec. 2. Subsection (a) of section 12-642 of the 2010 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to gifts made during calendar years commencing on or after January 1, 2010):
(a) (1) With respect to calendar years commencing prior to January 1, 2001, the tax imposed by section 12-640 for the calendar year shall be at a rate of the taxable gifts made by the donor during the calendar year set forth in the following schedule:
T73 Amount of Taxable Gifts Rate of Tax
T74
T75 Not over $25,000 1%
T76 Over $25,000 $250, plus 2% of the excess
T77 but not over $50,000 over $25,000
T78 Over $50,000 $750, plus 3% of the excess
T79 but not over $75,000 over $50,000
T80 Over $75,000 $1,500, plus 4% of the excess
T81 but not over $100,000 over $75,000
T82 Over $100,000 $2,500, plus 5% of the excess
T83 but not over $200,000 over $100,000
T84 Over $200,000 $7,500, plus 6% of the excess
T85 over $200,000
T73
Amount of Taxable Gifts
Rate of Tax
T74
T75
Not over $25,000
1%
T76
Over $25,000
$250, plus 2% of the excess
T77
but not over $50,000
over $25,000
T78
Over $50,000
$750, plus 3% of the excess
T79
but not over $75,000
over $50,000
T80
Over $75,000
$1,500, plus 4% of the excess
T81
but not over $100,000
over $75,000
T82
Over $100,000
$2,500, plus 5% of the excess
T83
but not over $200,000
over $100,000
T84
Over $200,000
$7,500, plus 6% of the excess
T85
over $200,000
(2) With respect to the calendar years commencing January 1, 2001, January 1, 2002, January 1, 2003, and January 1, 2004, the tax imposed by section 12-640 for each such calendar year shall be at a rate of the taxable gifts made by the donor during the calendar year set forth in the following schedule:
T86 Amount of Taxable Gifts Rate of Tax
T87
T88 Over $25,000 $250, plus 2% of the excess
T89 but not over $50,000 over $25,000
T90 Over $50,000 $750, plus 3% of the excess
T91 but not over $75,000 over $50,000
T92 Over $75,000 $1,500, plus 4% of the excess
T93 but not over $100,000 over $75,000
T94 Over $100,000 $2,500, plus 5% of the excess
T95 but not over $675,000 over $100,000
T96 Over $675,000 $31,250, plus 6% of the excess
T97 over $675,000
T86
Amount of Taxable Gifts
Rate of Tax
T87
T88
Over $25,000
$250, plus 2% of the excess
T89
but not over $50,000
over $25,000
T90
Over $50,000
$750, plus 3% of the excess
T91
but not over $75,000
over $50,000
T92
Over $75,000
$1,500, plus 4% of the excess
T93
but not over $100,000
over $75,000
T94
Over $100,000
$2,500, plus 5% of the excess
T95
but not over $675,000
over $100,000
T96
Over $675,000
$31,250, plus 6% of the excess
T97
over $675,000
(3) With respect to Connecticut taxable gifts, as defined in section 12-643, made by a donor during a calendar year commencing on or after January 1, 2005, but prior to January 1, 2010, including the aggregate amount of all Connecticut taxable gifts made by the donor during all calendar years commencing on or after January 1, 2005, but prior to January 1, 2010, the tax imposed by section 12-640 for the calendar year shall be at the rate set forth in the following schedule, with a credit allowed against such tax for any tax previously paid to this state pursuant to this subdivision:
T98 Amount of Taxable Gifts Rate of Tax
T99
T100 Not over $2,000,000 None
T101 Over $2,000,000
T102 but not over $2,100,000 5.085% of the excess over $0
T103 Over $2,100,000 $106,800 plus 8% of the excess
T104 but not over $2,600,000 over $2,100,000
T105 Over $2,600,000 $146,800 plus 8.8% of the excess
T106 but not over $3,100,000 over $2,600,000
T107 Over $3,100,000 $190,800 plus 9.6% of the excess
T108 but not over $3,600,000 over $3,100,000
T109 Over $3,600,000 $238,800 plus 10.4% of the excess
T110 but not over $4,100,000 over $3,600,000
T111 Over $4,100,000 $290,800 plus 11.2% of the excess
T112 but not over $5,100,000 over $4,100,000
T113 Over $5,100,000 $402,800 plus 12% of the excess
T114 but not over $6,100,000 over $5,100,000
T115 Over $6,100,000 $522,800 plus 12.8% of the excess
T116 but not over $7,100,000 over $6,100,000
T117 Over $7,100,000 $650,800 plus 13.6% of the excess
T118 but not over $8,100,000 over $7,100,000
T119 Over $8,100,000 $786,800 plus 14.4% of the excess
T120 but not over $9,100,000 over $8,100,000
T121 Over $9,100,000 $930,800 plus 15.2% of the excess
T122 but not over $10,100,000 over $9,100,000
T123 Over $10,100,000 $1,082,800 plus 16% of the excess
T124 over $10,100,000
T98
Amount of Taxable Gifts
Rate of Tax
T99
T100
Not over $2,000,000
None
T101
Over $2,000,000
T102
but not over $2,100,000
5.085% of the excess over $0
T103
Over $2,100,000
$106,800 plus 8% of the excess
T104
but not over $2,600,000
over $2,100,000
T105
Over $2,600,000
$146,800 plus 8.8% of the excess
T106
but not over $3,100,000
over $2,600,000
T107
Over $3,100,000
$190,800 plus 9.6% of the excess
T108
but not over $3,600,000
over $3,100,000
T109
Over $3,600,000
$238,800 plus 10.4% of the excess
T110
but not over $4,100,000
over $3,600,000
T111
Over $4,100,000
$290,800 plus 11.2% of the excess
T112
but not over $5,100,000
over $4,100,000
T113
Over $5,100,000
$402,800 plus 12% of the excess
T114
but not over $6,100,000
over $5,100,000
T115
Over $6,100,000
$522,800 plus 12.8% of the excess
T116
but not over $7,100,000
over $6,100,000
T117
Over $7,100,000
$650,800 plus 13.6% of the excess
T118
but not over $8,100,000
over $7,100,000
T119
Over $8,100,000
$786,800 plus 14.4% of the excess
T120
but not over $9,100,000
over $8,100,000
T121
Over $9,100,000
$930,800 plus 15.2% of the excess
T122
but not over $10,100,000
over $9,100,000
T123
Over $10,100,000
$1,082,800 plus 16% of the excess
T124
over $10,100,000
(4) With respect to Connecticut taxable gifts, as defined in section 12-643, made by a donor during a calendar year commencing on or after January 1, 2010, but prior to January 1, 2012, including the aggregate amount of all Connecticut taxable gifts made by the donor during all calendar years commencing on or after January 1, 2005, the tax imposed by section 12-640 for the calendar year shall be at the rate set forth in the following schedule, with a credit allowed against such tax for any tax previously paid to this state pursuant to this subdivision or pursuant to subdivision (3) of this subsection, provided such credit shall not exceed the amount of tax imposed by this section:
T125 Amount of Connecticut Rate of Tax
T126 Taxable Estate
T127 Not over $3,500,000 None
T128 Over $3,500,000 14.8% of the excess over
T129 but not over $3,600,000 $3,500,000
T130 Over $3,600,000 $14,800 plus 15.6% of the excess
T131 but not over $4,100,000 over $3,600,000
T132 Over $4,100,000 $92,800 plus 16.4% of the excess
T133 but not over $5,100,000 over $4,100,000
T134 Over $5,100,000 $256,800 plus 17.2% of the excess
T135 but not over $6,100,000 over $5,100,000
T136 Over $6,100,000 $428,800 plus 18.0% of the excess
T137 but not over $7,100,000 over $6,100,000
T138 Over $7,100,000 $608,800 plus 18.8% of the excess
T139 but not over $8,100,000 over $7,100,000
T140 Over $8,100,000 $796,800 plus 19.2% of the excess
T141 but not over $9,100,000 over $8,100,000
T142 Over $9,100,000 $988,880 plus 19.6% of the excess
T143 but not over $10,100,000 over $9,100,000
T144 Over $10,100,000 $1,184,800 plus 20.0% of the excess
T145 over $10,100,000
T125
Amount of Connecticut
Rate of Tax
T126
Taxable Estate
T127
Not over $3,500,000
None
T128
Over $3,500,000
14.8% of the excess over
T129
but not over $3,600,000
$3,500,000
T130
Over $3,600,000
$14,800 plus 15.6% of the excess
T131
but not over $4,100,000
over $3,600,000
T132
Over $4,100,000
$92,800 plus 16.4% of the excess
T133
but not over $5,100,000
over $4,100,000
T134
Over $5,100,000
$256,800 plus 17.2% of the excess
T135
but not over $6,100,000
over $5,100,000
T136
Over $6,100,000
$428,800 plus 18.0% of the excess
T137
but not over $7,100,000
over $6,100,000
T138
Over $7,100,000
$608,800 plus 18.8% of the excess
T139
but not over $8,100,000
over $7,100,000
T140
Over $8,100,000
$796,800 plus 19.2% of the excess
T141
but not over $9,100,000
over $8,100,000
T142
Over $9,100,000
$988,880 plus 19.6% of the excess
T143
but not over $10,100,000
over $9,100,000
T144
Over $10,100,000
$1,184,800 plus 20.0% of the excess
T145
over $10,100,000
[(4)] (5) With respect to Connecticut taxable gifts, as defined in section 12-643, made by a donor during a calendar year commencing on or after January 1, [2010] 2012, including the aggregate amount of all Connecticut taxable gifts made by the donor during all calendar years commencing on or after January 1, 2005, the tax imposed by section 12-640 for the calendar year shall be at the rate set forth in the following schedule, with a credit allowed against such tax for any tax previously paid to this state pursuant to this subdivision or pursuant to subdivision (3) or (4) of this subsection, provided such credit shall not exceed the amount of tax imposed by this section:
T146 Amount of Taxable Gifts Rate of Tax
T147
T148 Not over $3,500,000 None
T149 Over $3,500,000 7.2% of the excess
T150 but not over $3,600,000 over $3,500,000
T151 Over $3,600,000 $7,200 plus 7.8% of the excess
T152 but not over $4,100,000 over $3,600,000
T153 Over $4,100,000 $46,200 plus 8.4% of the excess
T154 but not over $5,100,000 over $4,100,000
T155 Over $5,100,000 $130,200 plus 9.0% of the excess
T156 but not over $6,100,000 over $5,100,000
T157 Over $6,100,000 $220,200 plus 9.6% of the excess
T158 but not over $7,100,000 over $6,100,000
T159 Over $7,100,000 $316,200 plus 10.2% of the excess
T160 but not over $8,100,000 over $7,100,000
T161 Over $8,100,000 $418,200 plus 10.8% of the excess
T162 but not over $9,100,000 over $8,100,000
T163 Over $9,100,000 $526,200 plus 11.4% of the excess
T164 but not over $10,100,000 over $9,100,000
T165 Over $10,100,000 $640,200 plus 12% of the excess
T166 over $10,100,000
T146
Amount of Taxable Gifts
Rate of Tax
T147
T148
Not over $3,500,000
None
T149
Over $3,500,000
7.2% of the excess
T150
but not over $3,600,000
over $3,500,000
T151
Over $3,600,000
$7,200 plus 7.8% of the excess
T152
but not over $4,100,000
over $3,600,000
T153
Over $4,100,000
$46,200 plus 8.4% of the excess
T154
but not over $5,100,000
over $4,100,000
T155
Over $5,100,000
$130,200 plus 9.0% of the excess
T156
but not over $6,100,000
over $5,100,000
T157
Over $6,100,000
$220,200 plus 9.6% of the excess
T158
but not over $7,100,000
over $6,100,000
T159
Over $7,100,000
$316,200 plus 10.2% of the excess
T160
but not over $8,100,000
over $7,100,000
T161
Over $8,100,000
$418,200 plus 10.8% of the excess
T162
but not over $9,100,000
over $8,100,000
T163
Over $9,100,000
$526,200 plus 11.4% of the excess
T164
but not over $10,100,000
over $9,100,000
T165
Over $10,100,000
$640,200 plus 12% of the excess
T166
over $10,100,000
Sec. 3. Section 12-263b of the general statutes is repealed and the following is substituted in lieu thereof (Effective May 1, 2010, and applicable to calendar quarters commencing on or after July 1, 2010):
(a) There is hereby imposed on the hospital gross earnings of each hospital in this state a tax (1) at the rate of eleven per cent of its hospital gross earnings in each taxable quarter for taxable quarters commencing prior to October 1, 1996; (2) at the rate of nine and one-fourth per cent of its hospital gross earnings in each taxable quarter commencing on or after October 1, 1996, and prior to October 1, 1997; (3) at the rate of eight and one-fourth per cent of its hospital gross earnings in each taxable quarter commencing on or after October 1, 1997, and prior to October 1, 1998; (4) at the rate of seven and one-fourth per cent of its hospital gross earnings in each taxable quarter commencing on or after October 1, 1998, and prior to October 1, 1999; [and] (5) at the rate of four and one-half per cent of its hospital gross earnings in each taxable quarter commencing on or after October 1, 1999, and prior to April 1, 2000; and (6) at the rate of five and one-half per cent of its hospital gross earnings in each taxable quarter for taxable quarters commencing on or after July 1, 2010, and prior to July 1, 2014. [The hospital gross earnings of each hospital in this state shall not be subject to the provisions of this chapter with respect to calendar quarters commencing on or after April 1, 2000.] Each hospital shall, on or before the last day of January, April, July and October of each year, render to the Commissioner of Revenue Services a return, on forms prescribed or furnished by the Commissioner of Revenue Services and signed by one of its principal officers, stating specifically the name and location of such hospital, and the amounts of its hospital gross earnings, its net revenue and its gross revenue for the calendar quarter ending the last day of the preceding month. Payment shall be made with such return.
(b) There is established an account to be known as the "hospital equalization account" which shall be a separate, nonlapsing account within the General Fund. The Commissioner of Revenue Services shall annually segregate twenty million dollars of the revenues from the tax imposed pursuant to this section from taxable quarters commencing on or after July 1, 2010, and prior to July 1, 2014, and shall deposit such revenues in the account. Moneys in the account shall be allocated to hospitals by said commissioner according to a formula established by the joint standing committee of the General Assembly having cognizance of matters relating to appropriations for the purpose of mitigating hospital losses.
Sec. 4. Section 17b-192 of the 2010 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):
(a) The Commissioner of Social Services shall implement a state medical assistance component of the state-administered general assistance program for persons who do not meet the categorical eligibility criteria for Medicaid on the basis of age, blindness, disability, pregnancy, being a parent or other caretaker relative of a dependent child, being a child under the age of twenty-one, or having been screened for breast or cervical cancer under the Centers for Disease Control and Prevention's National Breast and Cervical Cancer Early Detection Program and are found to need treatment for either breast or cervical cancer. Eligibility criteria concerning income shall be the same as the medically needy component of the Medicaid program, except that earned monthly gross income of up to one hundred fifty dollars shall be disregarded. Unearned income shall not be disregarded. No person who has family assets exceeding one thousand dollars shall be eligible. No person shall be eligible for assistance under this section if such person made, during the three months prior to the month of application, an assignment or transfer or other disposition of property for less than fair market value. The number of months of ineligibility due to such disposition shall be determined by dividing the fair market value of such property, less any consideration received in exchange for its disposition, by five hundred dollars. Such period of ineligibility shall commence in the month in which the person is otherwise eligible for benefits. Any assignment, transfer or other disposition of property, on the part of the transferor, shall be presumed to have been made for the purpose of establishing eligibility for benefits or services unless such person provides convincing evidence to establish that the transaction was exclusively for some other purpose.
(b) Each person eligible for state-administered general assistance shall be entitled to receive medical care through a federally qualified health center or other primary care provider as determined by the commissioner. The Commissioner of Social Services shall determine appropriate service areas and shall, in the commissioner's discretion, contract with community health centers, other similar clinics, and other primary care providers, if necessary, to assure access to primary care services for recipients who live farther than a reasonable distance from a federally qualified health center. The commissioner shall assign and enroll eligible persons in federally qualified health centers and with any other providers contracted for the program because of access needs. Each person eligible for state-administered general assistance shall be entitled to receive hospital services. Medical services under the program shall be limited to the services provided by a federally qualified health center, hospital, or other provider contracted for the program at the commissioner's discretion because of access needs. The commissioner shall ensure that ancillary services and specialty services are provided by a federally qualified health center, hospital, or other providers contracted for the program at the commissioner's discretion. Ancillary services include, but are not limited to, radiology, laboratory, and other diagnostic services not available from a recipient's assigned primary care provider, and durable medical equipment. Specialty services are services provided by a physician with a specialty that are not included in ancillary services. Ancillary or specialty services provided under the program shall not exceed such services provided under the state-administered general assistance program on July 1, 2003, except for nonemergency medical transportation and vision care services which may be provided on a limited basis within available appropriations. Notwithstanding any provision of this subsection, the commissioner may provide, or require a contractor to provide, home health services or skilled nursing facility coverage for state-administered general assistance recipients being discharged from a chronic disease hospital when the provision of such services or coverage is determined to be cost effective by the commissioner.
(c) Pharmacy services shall be provided to recipients of state-administered general assistance through the federally qualified health center to which they are assigned or through a pharmacy with which the health center contracts. Recipients who are assigned to a community health center or similar clinic or primary care provider other than a federally qualified health center or to a federally qualified health center that does not have a contract for pharmacy services shall receive pharmacy services at pharmacies designated by the commissioner. The Commissioner of Social Services or the managed care organization or other entity performing administrative functions for the program as permitted in subsection (d) of this section, shall require prior authorization for coverage of drugs for the treatment of erectile dysfunction. The commissioner or the managed care organization or other entity performing administrative functions for the program may limit or exclude coverage for drugs for the treatment of erectile dysfunction for persons who have been convicted of a sexual offense who are required to register with the Commissioner of Public Safety pursuant to chapter 969.
(d) The Commissioner of Social Services shall contract with federally qualified health centers or other primary care providers as necessary to provide medical services to eligible state-administered general assistance recipients pursuant to this section. The commissioner shall, within available appropriations, make payments to such centers based on their pro rata share of the cost of services provided or the number of clients served, or both. The Commissioner of Social Services shall, within available appropriations, make payments to other providers based on a methodology determined by the commissioner. The Commissioner of Social Services may reimburse for extraordinary medical services, provided such services are documented to the satisfaction of the commissioner. For purposes of this section, the commissioner may contract with a managed care organization or other entity to perform administrative functions, including a grievance process for recipients to access review of a denial of coverage for a specific medical service, and to operate the program in whole or in part. Provisions of a contract for medical services entered into by the commissioner pursuant to this section shall supersede any inconsistent provision in the regulations of Connecticut state agencies. A recipient who has exhausted the grievance process established through such contract and wishes to seek further review of the denial of coverage for a specific medical service may request a hearing in accordance with the provisions of section 17b-60.
(e) Each federally qualified health center participating in the program shall enroll in the federal Office of Pharmacy Affairs Section 340B drug discount program established pursuant to 42 USC 256b to provide pharmacy services to recipients at Federal Supply Schedule costs. Each such health center may establish an on-site pharmacy or contract with a commercial pharmacy to provide such pharmacy services.
(f) The Commissioner of Social Services shall, within available appropriations, make payments to hospitals for inpatient services based on their pro rata share of the cost of services provided or the number of clients served, or both. The Commissioner of Social Services shall, within available appropriations, make payments for any ancillary or specialty services provided to state-administered general assistance recipients under this section based on a methodology determined by the commissioner.
(g) The Commissioner of Social Services shall [seek a waiver of federal law] submit to the federal government a proposed amendment to the Medicaid state plan for the purpose of extending health insurance coverage under Medicaid to persons who otherwise qualify for medical assistance under the state-administered general assistance program. [The provisions of section 17b-8 shall apply to this section. If the commissioner fails to submit the application for the waiver to the joint standing committees of the General Assembly having cognizance of matters relating to human services and appropriations by February 1, 2010, the commissioner shall submit a written report to said committees not later than February 2, 2010. The report shall include, but not be limited to: (1) An explanation of the reasons for failing to seek the waiver; and (2) an estimate of the fiscal impact that would result from the approval of the waiver in one calendar year.] If such proposed amendment to the Medicaid state plan is approved by the federal government, the commissioner shall, not later than June 1, 2010, implement the changes as provided in the proposed amendment.
[(h) Upon approval of the waiver submitted pursuant to subsection (g) of this section, the commissioner may provide, or require a contractor, federally qualified health center or other provider to provide coverage for home care services, school-based services or other outpatient community-based services for state-administered general assistance recipients when the provision of such services or coverage is determined to be cost effective by the commissioner. The commissioner shall contract with federally qualified health centers or other primary care providers as necessary to provide such services to eligible state-administered general assistance recipients pursuant to this section. The commissioner shall, within available appropriations, make payments to such centers for any home based services, school-based services or other outpatient community-based services provided by such centers.]
[(i)] (h) The commissioner, pursuant to section 17b-10, may implement policies and procedures to administer the provisions of this section while in the process of adopting such policies and procedures as regulation, provided the commissioner prints notice of the intent to adopt the regulation in the Connecticut Law Journal not later than twenty days after the date of implementation. Such policy shall be valid until the time final regulations are adopted.
Sec. 5. (NEW) (Effective from passage) (a) For the fiscal year ending June 30, 2010, and for each fiscal year thereafter, the funds appropriated to hospitals in the accounts Disproportionate Share - Medical Emergency Assistance, DSH - Urban Hospitals in Distressed Municipalities and Connecticut Children's Medical Center shall be transferred to the Medicaid Rates - Hospitals account for the purpose of obtaining federal matching funds. Such funds shall be used to increase each hospital's Medicaid rate to offset one hundred per cent of the hospital's loss of disproportionate share funds resulting from the transfer of such funds.
(b) The Commissioner of Social Services shall require each managed care organization participating in the HUSKY Plan to pay to contracting hospital providers no less than the rate established by the commissioner for the Medicaid fee-for-service program.
Sec. 6. Subsection (h) of section 51-81b of the 2010 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to taxable years commencing on or after January 1, 2010):
(h) No person shall be liable for payment of the occupational tax under this section solely by virtue of such person having engaged in the practice of law while acting as an employee of [the state,] any political subdivision of the state or any probate court.
This act shall take effect as follows and shall amend the following sections:
Section 1 from passage and applicable to estates of decedents who die on or after January 1, 2010 12-391(g)
Sec. 2 from passage and applicable to gifts made during calendar years commencing on or after January 1, 2010 12-642(a)
Sec. 3 May 1, 2010, and applicable to calendar quarters commencing on or after July 1, 2010 12-263b
Sec. 4 from passage 17b-192
Sec. 5 from passage New section
Sec. 6 from passage and applicable to taxable years commencing on or after January 1, 2010 51-81b(h)
This act shall take effect as follows and shall amend the following sections:
Section 1
from passage and applicable to estates of decedents who die on or after January 1, 2010
12-391(g)
Sec. 2
from passage and applicable to gifts made during calendar years commencing on or after January 1, 2010
12-642(a)
Sec. 3
May 1, 2010, and applicable to calendar quarters commencing on or after July 1, 2010
12-263b
Sec. 4
from passage
17b-192
Sec. 5
from passage
New section
Sec. 6
from passage and applicable to taxable years commencing on or after January 1, 2010
51-81b(h)
FIN Joint Favorable Subst.
FIN
Joint Favorable Subst.