General Assembly Proposed Bill No. 6103 January Session, 2011 LCO No. 2203 Referred to Committee on Planning and Development Introduced by: REP. SHARKEY, 88th Dist. SEN. LOONEY, 11th Dist. General Assembly Proposed Bill No. 6103 January Session, 2011 LCO No. 2203 Referred to Committee on Planning and Development Introduced by: REP. SHARKEY, 88th Dist. SEN. LOONEY, 11th Dist. AN ACT REIMBURSING MUNICIPALITIES FOR SPECIAL EDUCATION COSTS. Be it enacted by the Senate and House of Representatives in General Assembly convened: That the general statutes be amended to (1) increase the sales tax and to use the revenue generated from such increase to reimburse municipalities for one hundred per cent of any special education costs incurred in excess of the state-wide average per pupil educational cost, and (2) require a comprehensive review of all state-mandated special education requirements that exceed the minimum required under federal law, including a summary of the cost of each identified mandate. Statement of Purpose: To shift the most volatile of local education expenses from municipalities to the state in order to stabilize and reduce property taxes, and to encourage state policy concerning special education to be shaped with consideration of the cost of implementing such policy.