General Assembly Raised Bill No. 1222
January Session, 2011 LCO No. 5032
*_____SB01222JUD___040711____*
Referred to Committee on Judiciary
Introduced by:
(JUD)
General Assembly
Raised Bill No. 1222
January Session, 2011
LCO No. 5032
*_____SB01222JUD___040711____*
Referred to Committee on Judiciary
Introduced by:
(JUD)
AN ACT CONCERNING PARENTS WITH CHILD SUPPORT OBLIGATIONS.
Be it enacted by the Senate and House of Representatives in General Assembly convened:
Section 1. (Effective July 1, 2011) (a) There is established a pilot program in the superior court for family matters in the judicial districts of Hartford and New Haven and another judicial district selected by the Chief Court Administrator for the purpose of providing employment opportunities for child support obligors. Under the pilot program, no child support obligor may be incarcerated pursuant to a contempt order under subdivision (8) of subsection (a) of section 17b-745 of the general statutes, subdivision (6) of subsection (a) of section 46b-171 of the general statutes, subdivision (8) of subsection (a) of section 46b-215 of the general statutes or subdivision (7) of subsection (m) of section 46b-231 of the general statutes, solely on the basis of the obligor's inability to pay, provided the obligor has applied in good faith to the pilot program established in this section and has accepted the employment opportunities offered under the program, if any. The court or family support magistrate shall inform such obligor of the program and provide the obligor an opportunity to apply to the program prior to ordering such incarceration
(b) The judges of the superior court shall adopt rules to provide for the referral of child support obligors to the program by a court or family support magistrate. The Chief Court Administrator shall prescribe application forms for the program and maintain a list of participating employers who are accepting applications for employment under the program and shall make such application forms and list available to the courts and family support magistrates. Any employer who participates in the program and provides employment to a person referred to the employer under the program may be eligible for a tax credit in accordance with section 2 of this act.
(c) Not later than July 1, 2012, the Chief Court Administrator shall submit a report on the status of the program and participation in the program to the joint standing committee of the General Assembly having cognizance of matters relating to the judiciary, in accordance with section 11-4a of the general statutes.
(d) The pilot program shall terminate December 31, 2012.
Sec. 2. (NEW) (Effective July 1, 2011, and applicable to income years commencing on or after January 1, 2011) (a) As used in this section:
(1) "Business firm" means any business entity authorized to do business in this state and subject to the corporation business tax imposed under chapter 208 of the general statutes; and
(2) "Qualifying employee" means an employee who (A) is employed not less than thirty hours per week by a business firm during an income year of the business firm commencing on or after January 1, 2011, and (B) at the time of being hired by such business firm, has been found by a court or family support magistrate to be a child support obligor and referred to the pilot program established in section 1 of this act by a court or family support magistrate. For the purposes of this subdivision, the number of hours per week an employee participates in a job training program approved by the Labor Commissioner shall be included in calculating the number of hours such employee is employed by a business firm.
(b) Any business firm that hires a qualifying employee in any income year commencing on or after January 1, 2011, may apply to the Labor Commissioner for an allocation of a credit against the tax imposed under chapter 208 of the general statutes in an amount equal to one hundred twenty-five dollars for each full month that such employee is employed by such firm. The application submitted by a business firm for a tax credit under this subsection shall set forth information that said commissioner deems necessary in regulations that the Labor Commissioner shall adopt in accordance with chapter 54 of the general statutes.
(c) Applications shall be submitted annually to the Labor Commissioner on or after July first but not later than December thirty-first. The commissioner shall approve or disapprove each application not later than sixty days after its submission to the commissioner based on (1) the compliance of such application with the provisions of this section and regulations adopted under this section, and (2) the amount of tax credits remaining in the annual allotment provided in this section for the year involved. The commissioner shall approve applications in the order in which they are received in the commissioner's office between July first and December thirty-first of each year. If the commissioner approves the application of a business firm and the limit for tax credits for that year under subsection (e) of this section has not yet been allocated, the commissioner shall allocate and commit an amount of tax credits to such business firm in accordance with this section. Any business firm receiving such an allocation shall, not later than thirty days after the end of its income year, submit a report on the number of full months that qualifying employees were employed by such firm during such year.
(d) A business firm shall claim a tax credit under this section on the tax return for the income year during which qualifying employees were employed for full months by the business firm. Any tax credit not used in the period for which the tax credit is allocated may be carried forward for the five succeeding income years of the business firm until the full credit has been allowed.
(e) The total amount of all tax credits allocated to all business firms pursuant to the provisions of this section shall not exceed one million dollars in any fiscal year.
This act shall take effect as follows and shall amend the following sections:
Section 1 July 1, 2011 New section
Sec. 2 July 1, 2011, and applicable to income years commencing on or after January 1, 2011 New section
This act shall take effect as follows and shall amend the following sections:
Section 1
July 1, 2011
New section
Sec. 2
July 1, 2011, and applicable to income years commencing on or after January 1, 2011
New section
JUD Joint Favorable
JUD
Joint Favorable