Connecticut 2015 Regular Session

Connecticut Senate Bill SB00946 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	General Assembly Substitute Bill No. 946
2		-	January Session, 2015 _____SB00946FIN___043015____
	1	+	General Assembly Governor's Bill No. 946
	2	+	January Session, 2015 LCO No. 3934
	3	+	03934__________
	4	+	Referred to Committee on FINANCE, REVENUE AND BONDING
	5	+	Introduced by:
	6	+	SEN. LOONEY, 11th Dist. SEN. DUFF, 25th Dist. REP. SHARKEY, 88th Dist. REP. ARESIMOWICZ, 30th Dist.
3	7
4	8		General Assembly
5	9
6		-	~~Substitute~~ Bill No. 946
	10	+	Governor's Bill No. 946
7	11
8	12		January Session, 2015
9	13
10		-	~~_____SB00946FIN___043015____~~
	14	+	LCO No. 3934
11	15
12		-	AN ACT CONCERNING REVENUE ITEMS TO IMPLEMENT THE BIENNIAL BUDGET.
	16	+	03934__________
	17	+
	18	+	Referred to Committee on FINANCE, REVENUE AND BONDING
	19	+
	20	+	Introduced by:
	21	+
	22	+	SEN. LOONEY, 11th Dist.
	23	+
	24	+	SEN. DUFF, 25th Dist.
	25	+
	26	+	REP. SHARKEY, 88th Dist.
	27	+
	28	+	REP. ARESIMOWICZ, 30th Dist.
	29	+
	30	+	AN ACT CONCERNING REVENUE ITEMS TO IMPLEMENT THE GOVERNOR'S BUDGET.
13	31
14	32		Be it enacted by the Senate and House of Representatives in General Assembly convened:
15	33
16		-	Section 1. Subsection (a) of section 12-700 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to taxable years commencing on or after January 1, 2015):
17		-
18		-	(a) There is hereby imposed on the Connecticut taxable income of each resident of this state a tax:
19		-
20		-	(1) At the rate of four and one-half per cent of such Connecticut taxable income for taxable years commencing on or after January 1, 1992, and prior to January 1, 1996.
21		-
22		-	(2) For taxable years commencing on or after January 1, 1996, but prior to January 1, 1997, in accordance with the following schedule:
23		-
24		-	(A) For any person who files a return under the federal income tax for such taxable year as an unmarried individual or as a married individual filing separately:
25		-
26		-
27		-
28		-	T1 Connecticut Taxable Income Rate of Tax
29		-	T2 Not over $2,250 3.0%
30		-	T3 Over $2,250 $67.50, plus 4.5% of the
31		-	T4 excess over $2,250
32		-
33		-	T1
34		-
35		-	Connecticut Taxable Income
36		-
37		-	Rate of Tax
38		-
39		-	T2
40		-
41		-	Not over $2,250
42		-
43		-	3.0%
44		-
45		-	T3
46		-
47		-	Over $2,250
48		-
49		-	$67.50, plus 4.5% of the
50		-
51		-	T4
52		-
53		-	excess over $2,250
54		-
55		-	(B) For any person who files a return under the federal income tax for such taxable year as a head of household, as defined in Section 2(b) of the Internal Revenue Code:
56		-
57		-
58		-
59		-	T5 Connecticut Taxable Income Rate of Tax
60		-	T6 Not over $3,500 3.0%
61		-	T7 Over $3,500 $105.00, plus 4.5% of the
62		-	T8 excess over $3,500
63		-
64		-	T5
65		-
66		-	Connecticut Taxable Income
67		-
68		-	Rate of Tax
69		-
70		-	T6
71		-
72		-	Not over $3,500
73		-
74		-	3.0%
75		-
76		-	T7
77		-
78		-	Over $3,500
79		-
80		-	$105.00, plus 4.5% of the
81		-
82		-	T8
83		-
84		-	excess over $3,500
85		-
86		-	(C) For any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing jointly or a person who files a return under the federal income tax as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code:
87		-
88		-
89		-
90		-	T9 Connecticut Taxable Income Rate of Tax
91		-	T10 Not over $4,500 3.0%
92		-	T11 Over $4,500 $135.00, plus 4.5% of the
93		-	T12 excess over $4,500
94		-
95		-	T9
96		-
97		-	Connecticut Taxable Income
98		-
99		-	Rate of Tax
100		-
101		-	T10
102		-
103		-	Not over $4,500
104		-
105		-	3.0%
106		-
107		-	T11
108		-
109		-	Over $4,500
110		-
111		-	$135.00, plus 4.5% of the
112		-
113		-	T12
114		-
115		-	excess over $4,500
116		-
117		-	(D) For trusts or estates, the rate of tax shall be 4.5% of their Connecticut taxable income.
118		-
119		-	(3) For taxable years commencing on or after January 1, 1997, but prior to January 1, 1998, in accordance with the following schedule:
120		-
121		-	(A) For any person who files a return under the federal income tax for such taxable year as an unmarried individual or as a married individual filing separately:
122		-
123		-
124		-
125		-	T13 Connecticut Taxable Income Rate of Tax
126		-	T14 Not over $6,250 3.0%
127		-	T15 Over $6,250 $187.50, plus 4.5% of the
128		-	T16 excess over $6,250
129		-
130		-	T13
131		-
132		-	Connecticut Taxable Income
133		-
134		-	Rate of Tax
135		-
136		-	T14
137		-
138		-	Not over $6,250
139		-
140		-	3.0%
141		-
142		-	T15
143		-
144		-	Over $6,250
145		-
146		-	$187.50, plus 4.5% of the
147		-
148		-	T16
149		-
150		-	excess over $6,250
151		-
152		-	(B) For any person who files a return under the federal income tax for such taxable year as a head of household, as defined in Section 2(b) of the Internal Revenue Code:
153		-
154		-
155		-
156		-	T17 Connecticut Taxable Income Rate of Tax
157		-	T18 Not over $10,000 3.0%
158		-	T19 Over $10,000 $300.00, plus 4.5% of the
159		-	T20 excess over $10,000
160		-
161		-	T17
162		-
163		-	Connecticut Taxable Income
164		-
165		-	Rate of Tax
166		-
167		-	T18
168		-
169		-	Not over $10,000
170		-
171		-	3.0%
172		-
173		-	T19
174		-
175		-	Over $10,000
176		-
177		-	$300.00, plus 4.5% of the
178		-
179		-	T20
180		-
181		-	excess over $10,000
182		-
183		-	(C) For any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing jointly or any person who files a return under the federal income tax for such taxable year as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code:
184		-
185		-
186		-
187		-	T21 Connecticut Taxable Income Rate of Tax
188		-	T22 Not over $12,500 3.0%
189		-	T23 Over $12,500 $375.00, plus 4.5% of the
190		-	T24 excess over $12,500
191		-
192		-	T21
193		-
194		-	Connecticut Taxable Income
195		-
196		-	Rate of Tax
197		-
198		-	T22
199		-
200		-	Not over $12,500
201		-
202		-	3.0%
203		-
204		-	T23
205		-
206		-	Over $12,500
207		-
208		-	$375.00, plus 4.5% of the
209		-
210		-	T24
211		-
212		-	excess over $12,500
213		-
214		-	(D) For trusts or estates, the rate of tax shall be 4.5% of their Connecticut taxable income.
215		-
216		-	(4) For taxable years commencing on or after January 1, 1998, but prior to January 1, 1999, in accordance with the following schedule:
217		-
218		-	(A) For any person who files a return under the federal income tax for such taxable year as an unmarried individual or as a married individual filing separately:
219		-
220		-
221		-
222		-	T25 Connecticut Taxable Income Rate of Tax
223		-	T26 Not over $7,500 3.0%
224		-	T27 Over $7,500 $225.00, plus 4.5% of the
225		-	T28 excess over $7,500
226		-
227		-	T25
228		-
229		-	Connecticut Taxable Income
230		-
231		-	Rate of Tax
232		-
233		-	T26
234		-
235		-	Not over $7,500
236		-
237		-	3.0%
238		-
239		-	T27
240		-
241		-	Over $7,500
242		-
243		-	$225.00, plus 4.5% of the
244		-
245		-	T28
246		-
247		-	excess over $7,500
248		-
249		-	(B) For any person who files a return under the federal income tax for such taxable year as a head of household, as defined in Section 2(b) of the Internal Revenue Code:
250		-
251		-
252		-
253		-	T29 Connecticut Taxable Income Rate of Tax
254		-	T30 Not over $12,000 3.0%
255		-	T31 Over $12,000 $360.00, plus 4.5% of the
256		-	T32 excess over $12,000
257		-
258		-	T29
259		-
260		-	Connecticut Taxable Income
261		-
262		-	Rate of Tax
263		-
264		-	T30
265		-
266		-	Not over $12,000
267		-
268		-	3.0%
269		-
270		-	T31
271		-
272		-	Over $12,000
273		-
274		-	$360.00, plus 4.5% of the
275		-
276		-	T32
277		-
278		-	excess over $12,000
279		-
280		-	(C) For any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing jointly or any person who files a return under the federal income tax for such taxable year as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code:
281		-
282		-
283		-
284		-	T33 Connecticut Taxable Income Rate of Tax
285		-	T34 Not over $15,000 3.0%
286		-	T35 Over $15,000 $450.00, plus 4.5% of the
287		-	T36 excess over $15,000
288		-
289		-	T33
290		-
291		-	Connecticut Taxable Income
292		-
293		-	Rate of Tax
294		-
295		-	T34
296		-
297		-	Not over $15,000
298		-
299		-	3.0%
300		-
301		-	T35
302		-
303		-	Over $15,000
304		-
305		-	$450.00, plus 4.5% of the
306		-
307		-	T36
308		-
309		-	excess over $15,000
310		-
311		-	(D) For trusts or estates, the rate of tax shall be 4.5% of their Connecticut taxable income.
312		-
313		-	(5) For taxable years commencing on or after January 1, 1999, but prior to January 1, 2003, in accordance with the following schedule:
314		-
315		-	(A) For any person who files a return under the federal income tax for such taxable year as an unmarried individual or as a married individual filing separately:
316		-
317		-
318		-
319		-	T37 Connecticut Taxable Income Rate of Tax
320		-	T38 Not over $10,000 3.0%
321		-	T39 Over $10,000 $300.00, plus 4.5% of the
322		-	T40 excess over $10,000
323		-
324		-	T37
325		-
326		-	Connecticut Taxable Income
327		-
328		-	Rate of Tax
329		-
330		-	T38
331		-
332		-	Not over $10,000
333		-
334		-	3.0%
335		-
336		-	T39
337		-
338		-	Over $10,000
339		-
340		-	$300.00, plus 4.5% of the
341		-
342		-	T40
343		-
344		-	excess over $10,000
345		-
346		-	(B) For any person who files a return under the federal income tax for such taxable year as a head of household, as defined in Section 2(b) of the Internal Revenue Code:
347		-
348		-
349		-
350		-	T41 Connecticut Taxable Income Rate of Tax
351		-	T42 Not over $16,000 3.0%
352		-	T43 Over $16,000 $480.00, plus 4.5% of the
353		-	T44 excess over $16,000
354		-
355		-	T41
356		-
357		-	Connecticut Taxable Income
358		-
359		-	Rate of Tax
360		-
361		-	T42
362		-
363		-	Not over $16,000
364		-
365		-	3.0%
366		-
367		-	T43
368		-
369		-	Over $16,000
370		-
371		-	$480.00, plus 4.5% of the
372		-
373		-	T44
374		-
375		-	excess over $16,000
376		-
377		-	(C) For any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing jointly or any person who files a return under the federal income tax for such taxable year as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code:
378		-
379		-
380		-
381		-	T45 Connecticut Taxable Income Rate of Tax
382		-	T46 Not over $20,000 3.0%
383		-	T47 Over $20,000 $600.00, plus 4.5% of the
384		-	T48 excess over $20,000
385		-
386		-	T45
387		-
388		-	Connecticut Taxable Income
389		-
390		-	Rate of Tax
391		-
392		-	T46
393		-
394		-	Not over $20,000
395		-
396		-	3.0%
397		-
398		-	T47
399		-
400		-	Over $20,000
401		-
402		-	$600.00, plus 4.5% of the
403		-
404		-	T48
405		-
406		-	excess over $20,000
407		-
408		-	(D) For trusts or estates, the rate of tax shall be 4.5% of their Connecticut taxable income.
409		-
410		-	(6) For taxable years commencing on or after January 1, 2003, but prior to January 1, 2009, in accordance with the following schedule:
411		-
412		-	(A) For any person who files a return under the federal income tax for such taxable year as an unmarried individual or as a married individual filing separately:
413		-
414		-
415		-
416		-	T49 Connecticut Taxable Income Rate of Tax
417		-	T50 Not over $10,000 3.0%
418		-	T51 Over $10,000 $300.00, plus 5.0% of the
419		-	T52 excess over $10,000
420		-
421		-	T49
422		-
423		-	Connecticut Taxable Income
424		-
425		-	Rate of Tax
426		-
427		-	T50
428		-
429		-	Not over $10,000
430		-
431		-	3.0%
432		-
433		-	T51
434		-
435		-	Over $10,000
436		-
437		-	$300.00, plus 5.0% of the
438		-
439		-	T52
440		-
441		-	excess over $10,000
442		-
443		-	(B) For any person who files a return under the federal income tax for such taxable year as a head of household, as defined in Section 2(b) of the Internal Revenue Code:
444		-
445		-
446		-
447		-	T53 Connecticut Taxable Income Rate of Tax
448		-	T54 Not over $16,000 3.0%
449		-	T55 Over $16,000 $480.00, plus 5.0% of the
450		-	T56 excess over $16,000
451		-
452		-	T53
453		-
454		-	Connecticut Taxable Income
455		-
456		-	Rate of Tax
457		-
458		-	T54
459		-
460		-	Not over $16,000
461		-
462		-	3.0%
463		-
464		-	T55
465		-
466		-	Over $16,000
467		-
468		-	$480.00, plus 5.0% of the
469		-
470		-	T56
471		-
472		-	excess over $16,000
473		-
474		-	(C) For any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing jointly or any person who files a return under the federal income tax for such taxable year as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code:
475		-
476		-
477		-
478		-	T57 Connecticut Taxable Income Rate of Tax
479		-	T58 Not over $20,000 3.0%
480		-	T59 Over $20,000 $600.00, plus 5.0% of the
481		-	T60 excess over $20,000
482		-
483		-	T57
484		-
485		-	Connecticut Taxable Income
486		-
487		-	Rate of Tax
488		-
489		-	T58
490		-
491		-	Not over $20,000
492		-
493		-	3.0%
494		-
495		-	T59
496		-
497		-	Over $20,000
498		-
499		-	$600.00, plus 5.0% of the
500		-
501		-	T60
502		-
503		-	excess over $20,000
504		-
505		-	(D) For trusts or estates, the rate of tax shall be 5.0% of the Connecticut taxable income.
506		-
507		-	(7) For taxable years commencing on or after January 1, 2009, but prior to January 1, 2011, in accordance with the following schedule:
508		-
509		-	(A) For any person who files a return under the federal income tax for such taxable year as an unmarried individual:
510		-
511		-
512		-
513		-	T61 Connecticut Taxable Income Rate of Tax
514		-	T62 Not over $10,000 3.0%
515		-	T63 Over $10,000 but not $300.00, plus 5.0% of the
516		-	T64 over $500,000 excess over $10,000
517		-	T65 Over $500,000 $24,800, plus 6.5% of the
518		-	T66 excess over $500,000
519		-
520		-	T61
521		-
522		-	Connecticut Taxable Income
523		-
524		-	Rate of Tax
525		-
526		-	T62
527		-
528		-	Not over $10,000
529		-
530		-	3.0%
531		-
532		-	T63
533		-
534		-	Over $10,000 but not
535		-
536		-	$300.00, plus 5.0% of the
537		-
538		-	T64
539		-
540		-	over $500,000
541		-
542		-	excess over $10,000
543		-
544		-	T65
545		-
546		-	Over $500,000
547		-
548		-	$24,800, plus 6.5% of the
549		-
550		-	T66
551		-
552		-	excess over $500,000
553		-
554		-	(B) For any person who files a return under the federal income tax for such taxable year as a head of household, as defined in Section 2(b) of the Internal Revenue Code:
555		-
556		-
557		-
558		-	T67 Connecticut Taxable Income Rate of Tax
559		-	T68 Not over $16,000 3.0%
560		-	T69 Over $16,000 but not $480.00, plus 5.0% of the
561		-	T70 over $800,000 excess over $16,000
562		-	T71 Over $800,000 $39,680, plus 6.5% of the
563		-	T72 excess over $800,000
564		-
565		-	T67
566		-
567		-	Connecticut Taxable Income
568		-
569		-	Rate of Tax
570		-
571		-	T68
572		-
573		-	Not over $16,000
574		-
575		-	3.0%
576		-
577		-	T69
578		-
579		-	Over $16,000 but not
580		-
581		-	$480.00, plus 5.0% of the
582		-
583		-	T70
584		-
585		-	over $800,000
586		-
587		-	excess over $16,000
588		-
589		-	T71
590		-
591		-	Over $800,000
592		-
593		-	$39,680, plus 6.5% of the
594		-
595		-	T72
596		-
597		-	excess over $800,000
598		-
599		-	(C) For any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing jointly or any person who files a return under the federal income tax for such taxable year as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code:
600		-
601		-
602		-
603		-	T73 Connecticut Taxable Income Rate of Tax
604		-	T74 Not over $20,000 3.0%
605		-	T75 Over $20,000 but not $600.00, plus 5.0% of the
606		-	T76 over $1,000,000 excess over $20,000
607		-	T77 Over $1,000,000 $49,600, plus 6.5% of the
608		-	T78 excess over $1,000,000
609		-
610		-	T73
611		-
612		-	Connecticut Taxable Income
613		-
614		-	Rate of Tax
615		-
616		-	T74
617		-
618		-	Not over $20,000
619		-
620		-	3.0%
621		-
622		-	T75
623		-
624		-	Over $20,000 but not
625		-
626		-	$600.00, plus 5.0% of the
627		-
628		-	T76
629		-
630		-	over $1,000,000
631		-
632		-	excess over $20,000
633		-
634		-	T77
635		-
636		-	Over $1,000,000
637		-
638		-	$49,600, plus 6.5% of the
639		-
640		-	T78
641		-
642		-	excess over $1,000,000
643		-
644		-	(D) For any person who files a return under the federal income tax for such taxable year as a married individual filing separately:
645		-
646		-
647		-
648		-	T79 Connecticut Taxable Income Rate of Tax
649		-	T80 Not over $10,000 3.0%
650		-	T81 Over $10,000 but not $300.00, plus 5.0% of the
651		-	T82 over $500,000 excess over $10,000
652		-	T83 Over $500,000 $24,800, plus 6.5% of the
653		-	T84 excess over $500,000
654		-
655		-	T79
656		-
657		-	Connecticut Taxable Income
658		-
659		-	Rate of Tax
660		-
661		-	T80
662		-
663		-	Not over $10,000
664		-
665		-	3.0%
666		-
667		-	T81
668		-
669		-	Over $10,000 but not
670		-
671		-	$300.00, plus 5.0% of the
672		-
673		-	T82
674		-
675		-	over $500,000
676		-
677		-	excess over $10,000
678		-
679		-	T83
680		-
681		-	Over $500,000
682		-
683		-	$24,800, plus 6.5% of the
684		-
685		-	T84
686		-
687		-	excess over $500,000
688		-
689		-	(E) For trusts or estates, the rate of tax shall be 6.5% of the Connecticut taxable income.
690		-
691		-	(8) For taxable years commencing on or after January 1, 2011, but prior to January 1, 2015, in accordance with the following schedule:
692		-
693		-	(A) (i) For any person who files a return under the federal income tax for such taxable year as an unmarried individual:
694		-
695		-
696		-
697		-	T85 Connecticut Taxable Income Rate of Tax
698		-	T86 Not over $10,000 3.0%
699		-	T87 Over $10,000 but not $300.00, plus 5.0% of the
700		-	T88 over $50,000 excess over $10,000
701		-	T89 Over $50,000 but not $2,300, plus 5.5% of the
702		-	T90 over $100,000 excess over $50,000
703		-	T91 Over $100,000 but not $5,050, plus 6.0% of the
704		-	T92 over $200,000 excess over $100,000
705		-	T93 Over $200,000 but not $11,050, plus 6.5% of the
706		-	T94 over $250,000 excess over $200,000
707		-	T95 Over $250,000 $14,300, plus 6.70% of the
708		-	T96 excess over $250,000
709		-
710		-	T85
711		-
712		-	Connecticut Taxable Income
713		-
714		-	Rate of Tax
715		-
716		-	T86
717		-
718		-	Not over $10,000
719		-
720		-	3.0%
721		-
722		-	T87
723		-
724		-	Over $10,000 but not
725		-
726		-	$300.00, plus 5.0% of the
727		-
728		-	T88
729		-
730		-	over $50,000
731		-
732		-	excess over $10,000
733		-
734		-	T89
735		-
736		-	Over $50,000 but not
737		-
738		-	$2,300, plus 5.5% of the
739		-
740		-	T90
741		-
742		-	over $100,000
743		-
744		-	excess over $50,000
745		-
746		-	T91
747		-
748		-	Over $100,000 but not
749		-
750		-	$5,050, plus 6.0% of the
751		-
752		-	T92
753		-
754		-	over $200,000
755		-
756		-	excess over $100,000
757		-
758		-	T93
759		-
760		-	Over $200,000 but not
761		-
762		-	$11,050, plus 6.5% of the
763		-
764		-	T94
765		-
766		-	over $250,000
767		-
768		-	excess over $200,000
769		-
770		-	T95
771		-
772		-	Over $250,000
773		-
774		-	$14,300, plus 6.70% of the
775		-
776		-	T96
777		-
778		-	excess over $250,000
779		-
780		-	(ii) Notwithstanding the provisions of subparagraph (A)(i) of this subdivision, for each taxpayer whose Connecticut adjusted gross income exceeds fifty-six thousand five hundred dollars, the amount of the taxpayer's Connecticut taxable income to which the three-per-cent tax rate applies shall be reduced by one thousand dollars for each five thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the three-per-cent tax rate does not apply shall be an amount to which the five-per-cent tax rate shall apply.
781		-
782		-	(iii) Each taxpayer whose Connecticut adjusted gross income exceeds two hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (A)(i) and (A)(ii) of this subdivision, an amount equal to seventy-five dollars for each five thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds two hundred thousand dollars, up to a maximum payment of two thousand two hundred fifty dollars.
783		-
784		-	(B) (i) For any person who files a return under the federal income tax for such taxable year as a head of household, as defined in Section 2(b) of the Internal Revenue Code:
785		-
786		-
787		-
788		-	T97 Connecticut Taxable Income Rate of Tax
789		-	T98 Not over $16,000 3.0%
790		-	T99 Over $16,000 but not $480.00, plus 5.0% of the
791		-	T100 over $80,000 excess over $16,000
792		-	T101 Over $80,000 but not $3,680, plus 5.5% of the
793		-	T102 over $160,000 excess over $80,000
794		-	T103 Over $160,000 but not $8,080, plus 6.0% of the
795		-	T104 over $320,000 excess over $160,000
796		-	T105 Over $320,000 but not $17,680, plus 6.5% of the
797		-	T106 over $400,000 excess over $320,000
798		-	T107 Over $400,000 $22,880, plus 6.70% of the
799		-	T108 excess over $400,000
800		-
801		-	T97
802		-
803		-	Connecticut Taxable Income
804		-
805		-	Rate of Tax
806		-
807		-	T98
808		-
809		-	Not over $16,000
810		-
811		-	3.0%
812		-
813		-	T99
814		-
815		-	Over $16,000 but not
816		-
817		-	$480.00, plus 5.0% of the
818		-
819		-	T100
820		-
821		-	over $80,000
822		-
823		-	excess over $16,000
824		-
825		-	T101
826		-
827		-	Over $80,000 but not
828		-
829		-	$3,680, plus 5.5% of the
830		-
831		-	T102
832		-
833		-	over $160,000
834		-
835		-	excess over $80,000
836		-
837		-	T103
838		-
839		-	Over $160,000 but not
840		-
841		-	$8,080, plus 6.0% of the
842		-
843		-	T104
844		-
845		-	over $320,000
846		-
847		-	excess over $160,000
848		-
849		-	T105
850		-
851		-	Over $320,000 but not
852		-
853		-	$17,680, plus 6.5% of the
854		-
855		-	T106
856		-
857		-	over $400,000
858		-
859		-	excess over $320,000
860		-
861		-	T107
862		-
863		-	Over $400,000
864		-
865		-	$22,880, plus 6.70% of the
866		-
867		-	T108
868		-
869		-	excess over $400,000
870		-
871		-	(ii) Notwithstanding the provisions of subparagraph (B)(i) of this subdivision, for each taxpayer whose Connecticut adjusted gross income exceeds seventy-eight thousand five hundred dollars, the amount of the taxpayer's Connecticut taxable income to which the three-per-cent tax rate applies shall be reduced by one thousand six hundred dollars for each four thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the three-per-cent tax rate does not apply shall be an amount to which the five-per-cent tax rate shall apply.
872		-
873		-	(iii) Each taxpayer whose Connecticut adjusted gross income exceeds three hundred twenty thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (B)(i) and (B)(ii) of this subdivision, an amount equal to one hundred twenty dollars for each eight thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds three hundred twenty thousand dollars, up to a maximum payment of three thousand six hundred dollars.
874		-
875		-	(C) (i) For any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing jointly or any person who files a return under the federal income tax for such taxable year as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code:
876		-
877		-
878		-
879		-	T109 Connecticut Taxable Income Rate of Tax
880		-	T110 Not over $20,000 3.0%
881		-	T111 Over $20,000 but not $600.00, plus 5.0% of the
882		-	T112 over $100,000 excess over $20,000
883		-	T113 Over $100,000 but not $4,600, plus 5.5% of the
884		-	T114 over $200,000 excess over $100,000
885		-	T115 Over $200,000 but not $10,100, plus 6.0% of the
886		-	T116 over $400,000 excess over $200,000
887		-	T117 Over $400,000 but not $22,100, plus 6.5% of the
888		-	T118 over $500,000 excess over $400,000
889		-	T119 Over $500,000 $28,600, plus 6.70% of the
890		-	T120 excess over $500,000
891		-
892		-	T109
893		-
894		-	Connecticut Taxable Income
895		-
896		-	Rate of Tax
897		-
898		-	T110
899		-
900		-	Not over $20,000
901		-
902		-	3.0%
903		-
904		-	T111
905		-
906		-	Over $20,000 but not
907		-
908		-	$600.00, plus 5.0% of the
909		-
910		-	T112
911		-
912		-	over $100,000
913		-
914		-	excess over $20,000
915		-
916		-	T113
917		-
918		-	Over $100,000 but not
919		-
920		-	$4,600, plus 5.5% of the
921		-
922		-	T114
923		-
924		-	over $200,000
925		-
926		-	excess over $100,000
927		-
928		-	T115
929		-
930		-	Over $200,000 but not
931		-
932		-	$10,100, plus 6.0% of the
933		-
934		-	T116
935		-
936		-	over $400,000
937		-
938		-	excess over $200,000
939		-
940		-	T117
941		-
942		-	Over $400,000 but not
943		-
944		-	$22,100, plus 6.5% of the
945		-
946		-	T118
947		-
948		-	over $500,000
949		-
950		-	excess over $400,000
951		-
952		-	T119
953		-
954		-	Over $500,000
955		-
956		-	$28,600, plus 6.70% of the
957		-
958		-	T120
959		-
960		-	excess over $500,000
961		-
962		-	(ii) Notwithstanding the provisions of subparagraph (C)(i) of this subdivision, for each taxpayer whose Connecticut adjusted gross income exceeds one hundred thousand five hundred dollars, the amount of the taxpayer's Connecticut taxable income to which the three-per-cent tax rate applies shall be reduced by two thousand dollars for each five thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the three-per-cent tax rate does not apply shall be an amount to which the five-per-cent tax rate shall apply.
963		-
964		-	(iii) Each taxpayer whose Connecticut adjusted gross income exceeds four hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (C)(i) and (C)(ii) of this subdivision, an amount equal to one hundred fifty dollars for each ten thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds four hundred thousand dollars, up to a maximum payment of four thousand five hundred dollars.
965		-
966		-	(D) (i) For any person who files a return under the federal income tax for such taxable year as a married individual filing separately:
967		-
968		-
969		-
970		-	T121 Connecticut Taxable Income Rate of Tax
971		-	T122 Not over $10,000 3.0%
972		-	T123 Over $10,000 but not $300.00, plus 5.0% of the
973		-	T124 over $50,000 excess over $10,000
974		-	T125 Over $50,000 but not $2,300, plus 5.5% of the
975		-	T126 over $100,000 excess over $50,000
976		-	T127 Over $100,000 but not $5,050, plus 6.0% of the
977		-	T128 over $200,000 excess over $100,000
978		-	T129 Over $200,000 but not $11,050, plus 6.5% of the
979		-	T130 over $250,000 excess over $200,000
980		-	T131 Over $250,000 $14,300, plus 6.70% of the
981		-	T132 excess over $250,000
982		-
983		-	T121
984		-
985		-	Connecticut Taxable Income
986		-
987		-	Rate of Tax
988		-
989		-	T122
990		-
991		-	Not over $10,000
992		-
993		-	3.0%
994		-
995		-	T123
996		-
997		-	Over $10,000 but not
998		-
999		-	$300.00, plus 5.0% of the
1000		-
1001		-	T124
1002		-
1003		-	over $50,000
1004		-
1005		-	excess over $10,000
1006		-
1007		-	T125
1008		-
1009		-	Over $50,000 but not
1010		-
1011		-	$2,300, plus 5.5% of the
1012		-
1013		-	T126
1014		-
1015		-	over $100,000
1016		-
1017		-	excess over $50,000
1018		-
1019		-	T127
1020		-
1021		-	Over $100,000 but not
1022		-
1023		-	$5,050, plus 6.0% of the
1024		-
1025		-	T128
1026		-
1027		-	over $200,000
1028		-
1029		-	excess over $100,000
1030		-
1031		-	T129
1032		-
1033		-	Over $200,000 but not
1034		-
1035		-	$11,050, plus 6.5% of the
1036		-
1037		-	T130
1038		-
1039		-	over $250,000
1040		-
1041		-	excess over $200,000
1042		-
1043		-	T131
1044		-
1045		-	Over $250,000
1046		-
1047		-	$14,300, plus 6.70% of the
1048		-
1049		-	T132
1050		-
1051		-	excess over $250,000
1052		-
1053		-	(ii) Notwithstanding the provisions of subparagraph (D)(i) of this subdivision, for each taxpayer whose Connecticut adjusted gross income exceeds fifty thousand two hundred fifty dollars, the amount of the taxpayer's Connecticut taxable income to which the three-per-cent tax rate applies shall be reduced by one thousand dollars for each two thousand five hundred dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the three-per-cent tax rate does not apply shall be an amount to which the five-per-cent tax rate shall apply.
1054		-
1055		-	(iii) Each taxpayer whose Connecticut adjusted gross income exceeds two hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (D)(i) and (D)(ii) of this subdivision, an amount equal to seventy-five dollars for each five thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds two hundred thousand dollars, up to a maximum payment of two thousand two hundred fifty dollars.
1056		-
1057		-	(E) For trusts or estates, the rate of tax shall be 6.70% of the Connecticut taxable income.
1058		-
1059		-	(9) For taxable years commencing on or after January 1, 2015, in accordance with the following schedule:
1060		-
1061		-	(A) (i) For any person who files a return under the federal income tax for such taxable year as an unmarried individual:
1062		-
1063		-
1064		-
1065		-	T133 Connecticut Taxable Income Rate of Tax
1066		-	T134 Not over $10,000 3.0%
1067		-	T135 Over $10,000 but not $300.00, plus 5.0% of the
1068		-	T136 over $50,000 excess over $10,000
1069		-	T137 Over $50,000 but not $2,300, plus 5.5% of the
1070		-	T138 over $100,000 excess over $50,000
1071		-	T139 Over $100,000 but not $5,050, plus 6.0% of the
1072		-	T140 over $200,000 excess over $100,000
1073		-	T141 Over $200,000 but not $11,050, plus 6.5% of the
1074		-	T142 over $250,000 excess over $200,000
1075		-	T143 Over $250,000 but not over $14,300, plus 6.70% of the
1076		-	T144 $500,000 excess over $250,000
1077		-	T145 Over $500,000 $31,050, plus 6.99% of the
1078		-	T146 excess over $500,000
1079		-
1080		-	T133
1081		-
1082		-	Connecticut Taxable Income
1083		-
1084		-	Rate of Tax
1085		-
1086		-	T134
1087		-
1088		-	Not over $10,000
1089		-
1090		-	3.0%
1091		-
1092		-	T135
1093		-
1094		-	Over $10,000 but not
1095		-
1096		-	$300.00, plus 5.0% of the
1097		-
1098		-	T136
1099		-
1100		-	over $50,000
1101		-
1102		-	excess over $10,000
1103		-
1104		-	T137
1105		-
1106		-	Over $50,000 but not
1107		-
1108		-	$2,300, plus 5.5% of the
1109		-
1110		-	T138
1111		-
1112		-	over $100,000
1113		-
1114		-	excess over $50,000
1115		-
1116		-	T139
1117		-
1118		-	Over $100,000 but not
1119		-
1120		-	$5,050, plus 6.0% of the
1121		-
1122		-	T140
1123		-
1124		-	over $200,000
1125		-
1126		-	excess over $100,000
1127		-
1128		-	T141
1129		-
1130		-	Over $200,000 but not
1131		-
1132		-	$11,050, plus 6.5% of the
1133		-
1134		-	T142
1135		-
1136		-	over $250,000
1137		-
1138		-	excess over $200,000
1139		-
1140		-	T143
1141		-
1142		-	Over $250,000 but not over
1143		-
1144		-	$14,300, plus 6.70% of the
1145		-
1146		-	T144
1147		-
1148		-	$500,000
1149		-
1150		-	excess over $250,000
1151		-
1152		-	T145
1153		-
1154		-	Over $500,000
1155		-
1156		-	$31,050, plus 6.99% of the
1157		-
1158		-	T146
1159		-
1160		-	excess over $500,000
1161		-
1162		-	(ii) Notwithstanding the provisions of subparagraph (A)(i) of this subdivision, for each taxpayer whose Connecticut adjusted gross income exceeds fifty-six thousand five hundred dollars, the amount of the taxpayer's Connecticut taxable income to which the three-per-cent tax rate applies shall be reduced by one thousand dollars for each five thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the three-per-cent tax rate does not apply shall be an amount to which the five-per-cent tax rate shall apply.
1163		-
1164		-	(iii) Each taxpayer whose Connecticut adjusted gross income exceeds two hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (A)(i) and (A)(ii) of this subdivision, an amount equal to seventy-five dollars for each five thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds two hundred thousand dollars, up to a maximum payment of two thousand two hundred fifty dollars.
1165		-
1166		-	(iv) Each taxpayer whose Connecticut adjusted gross income exceeds five hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (A)(i), (A)(ii) and (A)(iii) of this subdivision, an amount equal to fifty dollars for each five thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds five hundred thousand dollars, up to a maximum payment of one thousand four hundred fifty dollars.
1167		-
1168		-	(v) Each taxpayer whose Connecticut adjusted gross income exceeds five hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (A)(i), (A)(ii), (A)(iii) and (A)(iv) of this subdivision, an amount equal to 2.0% of the taxpayer's capital gains income.
1169		-
1170		-	(B) (i) For any person who files a return under the federal income tax for such taxable year as a head of household, as defined in Section 2(b) of the Internal Revenue Code:
1171		-
1172		-
1173		-
1174		-	T147 Connecticut Taxable Income Rate of Tax
1175		-	T148 Not over $16,000 3.0%
1176		-	T149 Over $16,000 but not $480.00, plus 5.0% of the
1177		-	T150 over $80,000 excess over $16,000
1178		-	T151 Over $80,000 but not $3,680, plus 5.5% of the
1179		-	T152 over $160,000 excess over $80,000
1180		-	T153 Over $160,000 but not $8,080, plus 6.0% of the
1181		-	T154 over $320,000 excess over $160,000
1182		-	T155 Over $320,000 but not $17,680, plus 6.5% of the
1183		-	T156 over $400,000 excess over $320,000
1184		-	T157 Over $400,000 but not over $800,000 $22,880, plus 6.70% of the excess over $400,000
1185		-	T158 $800,000 excess over $400,000
1186		-	T159 Over $800,000 $49,680, plus 6.99% of the excess over $800,000
1187		-	T160 excess over $800,000
1188		-
1189		-	T147
1190		-
1191		-	Connecticut Taxable Income
1192		-
1193		-	Rate of Tax
1194		-
1195		-	T148
1196		-
1197		-	Not over $16,000
1198		-
1199		-	3.0%
1200		-
1201		-	T149
1202		-
1203		-	Over $16,000 but not
1204		-
1205		-	$480.00, plus 5.0% of the
1206		-
1207		-	T150
1208		-
1209		-	over $80,000
1210		-
1211		-	excess over $16,000
1212		-
1213		-	T151
1214		-
1215		-	Over $80,000 but not
1216		-
1217		-	$3,680, plus 5.5% of the
1218		-
1219		-	T152
1220		-
1221		-	over $160,000
1222		-
1223		-	excess over $80,000
1224		-
1225		-	T153
1226		-
1227		-	Over $160,000 but not
1228		-
1229		-	$8,080, plus 6.0% of the
1230		-
1231		-	T154
1232		-
1233		-	over $320,000
1234		-
1235		-	excess over $160,000
1236		-
1237		-	T155
1238		-
1239		-	Over $320,000 but not
1240		-
1241		-	$17,680, plus 6.5% of the
1242		-
1243		-	T156
1244		-
1245		-	over $400,000
1246		-
1247		-	excess over $320,000
1248		-
1249		-	T157
1250		-
1251		-	Over $400,000 but not over $800,000
1252		-
1253		-	$22,880, plus 6.70% of the excess over $400,000
1254		-
1255		-	T158
1256		-
1257		-	$800,000
1258		-
1259		-	excess over $400,000
1260		-
1261		-	T159
1262		-
1263		-	Over $800,000
1264		-
1265		-	$49,680, plus 6.99% of the excess over $800,000
1266		-
1267		-	T160
1268		-
1269		-	excess over $800,000
1270		-
1271		-	(ii) Notwithstanding the provisions of subparagraph (B)(i) of this subdivision, for each taxpayer whose Connecticut adjusted gross income exceeds seventy-eight thousand five hundred dollars, the amount of the taxpayer's Connecticut taxable income to which the three-per-cent tax rate applies shall be reduced by one thousand six hundred dollars for each four thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the three-per-cent tax rate does not apply shall be an amount to which the five-per-cent tax rate shall apply.
1272		-
1273		-	(iii) Each taxpayer whose Connecticut adjusted gross income exceeds three hundred twenty thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (B)(i) and (B)(ii) of this subdivision, an amount equal to one hundred twenty dollars for each eight thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds three hundred twenty thousand dollars, up to a maximum payment of three thousand six hundred dollars.
1274		-
1275		-	(iv) Each taxpayer whose Connecticut adjusted gross income exceeds eight hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (B)(i), (B)(ii) and (B)(iii) of this subdivision, an amount equal to eighty dollars for each eight thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds eight hundred thousand dollars, up to a maximum payment of two thousand three hundred twenty dollars.
1276		-
1277		-	(v) Each taxpayer whose Connecticut adjusted gross income exceeds eight hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (B)(i), (B)(ii), (B)(iii) and (B)(iv) of this subdivision, an amount equal to 2.0% of the taxpayer's capital gains income.
1278		-
1279		-	(C) (i) For any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing jointly or any person who files a return under the federal income tax for such taxable year as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code:
1280		-
1281		-
1282		-
1283		-	T161 Connecticut Taxable Income Rate of Tax
1284		-	T162 Not over $20,000 3.0%
1285		-	T163 Over $20,000 but not $600.00, plus 5.0% of the
1286		-	T164 over $100,000 excess over $20,000
1287		-	T165 Over $100,000 but not $4,600, plus 5.5% of the
1288		-	T166 over $200,000 excess over $100,000
1289		-	T167 Over $200,000 but not $10,100, plus 6.0% of the
1290		-	T168 over $400,000 excess over $200,000
1291		-	T169 Over $400,000 but not $22,100, plus 6.5% of the
1292		-	T170 over $500,000 excess over $400,000
1293		-	T171 Over $500,000 but not over $28,600, plus 6.70% of the excess
1294		-	T172 $1,000,000 over $500,00
1295		-	T173 Over $1,000,000 $62,100, plus 6.99% of the excess
1296		-	T174 over $1,000,000
1297		-
1298		-	T161
1299		-
1300		-	Connecticut Taxable Income
1301		-
1302		-	Rate of Tax
1303		-
1304		-	T162
1305		-
1306		-	Not over $20,000
1307		-
1308		-	3.0%
1309		-
1310		-	T163
1311		-
1312		-	Over $20,000 but not
1313		-
1314		-	$600.00, plus 5.0% of the
1315		-
1316		-	T164
1317		-
1318		-	over $100,000
1319		-
1320		-	excess over $20,000
1321		-
1322		-	T165
1323		-
1324		-	Over $100,000 but not
1325		-
1326		-	$4,600, plus 5.5% of the
1327		-
1328		-	T166
1329		-
1330		-	over $200,000
1331		-
1332		-	excess over $100,000
1333		-
1334		-	T167
1335		-
1336		-	Over $200,000 but not
1337		-
1338		-	$10,100, plus 6.0% of the
1339		-
1340		-	T168
1341		-
1342		-	over $400,000
1343		-
1344		-	excess over $200,000
1345		-
1346		-	T169
1347		-
1348		-	Over $400,000 but not
1349		-
1350		-	$22,100, plus 6.5% of the
1351		-
1352		-	T170
1353		-
1354		-	over $500,000
1355		-
1356		-	excess over $400,000
1357		-
1358		-	T171
1359		-
1360		-	Over $500,000 but not over
1361		-
1362		-	$28,600, plus 6.70% of the excess
1363		-
1364		-	T172
1365		-
1366		-	$1,000,000
1367		-
1368		-	over $500,00
1369		-
1370		-	T173
1371		-
1372		-	Over $1,000,000
1373		-
1374		-	$62,100, plus 6.99% of the excess
1375		-
1376		-	T174
1377		-
1378		-	over $1,000,000
1379		-
1380		-	(ii) Notwithstanding the provisions of subparagraph (C)(i) of this subdivision, for each taxpayer whose Connecticut adjusted gross income exceeds one hundred thousand five hundred dollars, the amount of the taxpayer's Connecticut taxable income to which the three-per-cent tax rate applies shall be reduced by two thousand dollars for each five thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the three-per-cent tax rate does not apply shall be an amount to which the five-per-cent tax rate shall apply.
1381		-
1382		-	(iii) Each taxpayer whose Connecticut adjusted gross income exceeds four hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (C)(i) and (C)(ii) of this subdivision, an amount equal to one hundred fifty dollars for each ten thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds four hundred thousand dollars, up to a maximum payment of four thousand five hundred dollars.
1383		-
1384		-	(iv) Each taxpayer whose Connecticut adjusted gross income exceeds one million dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (C)(i), (C)(ii) and (C)(iii) of this subdivision, an amount equal to one hundred dollars for each ten thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds one million dollars, up to a maximum payment of two thousand nine hundred dollars.
1385		-
1386		-	(v) Each taxpayer whose Connecticut adjusted gross income exceeds one million dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (C)(i), (C)(ii), (C)(iii) and (C)(iv) of this subdivision, an amount equal to 2.0% of the taxpayer's capital gains income.
1387		-
1388		-	(D) (i) For any person who files a return under the federal income tax for such taxable year as a married individual filing separately:
1389		-
1390		-
1391		-
1392		-	T175 Connecticut Taxable Income Rate of Tax
1393		-	T176 Not over $10,000 3.0%
1394		-	T177 Over $10,000 but not $300.00, plus 5.0% of the
1395		-	T178 over $50,000 excess over $10,000
1396		-	T179 Over $50,000 but not $2,300, plus 5.5% of the
1397		-	T180 over $100,000 excess over $50,000
1398		-	T181 Over $100,000 but not $5,050, plus 6.0% of the
1399		-	T182 over $200,000 excess over $100,000
1400		-	T183 Over $200,000 but not $11,050, plus 6.5% of the
1401		-	T184 over $250,000 excess over $200,000
1402		-	T185 Over $250,000 but not over $14,300, plus 6.70% of the
1403		-	T186 $500,000 excess over $250,000
1404		-	T187 Over $500,000 $31,050, plus 6.99% of the
1405		-	T188 excess over $500,000
1406		-
1407		-	T175
1408		-
1409		-	Connecticut Taxable Income
1410		-
1411		-	Rate of Tax
1412		-
1413		-	T176
1414		-
1415		-	Not over $10,000
1416		-
1417		-	3.0%
1418		-
1419		-	T177
1420		-
1421		-	Over $10,000 but not
1422		-
1423		-	$300.00, plus 5.0% of the
1424		-
1425		-	T178
1426		-
1427		-	over $50,000
1428		-
1429		-	excess over $10,000
1430		-
1431		-	T179
1432		-
1433		-	Over $50,000 but not
1434		-
1435		-	$2,300, plus 5.5% of the
1436		-
1437		-	T180
1438		-
1439		-	over $100,000
1440		-
1441		-	excess over $50,000
1442		-
1443		-	T181
1444		-
1445		-	Over $100,000 but not
1446		-
1447		-	$5,050, plus 6.0% of the
1448		-
1449		-	T182
1450		-
1451		-	over $200,000
1452		-
1453		-	excess over $100,000
1454		-
1455		-	T183
1456		-
1457		-	Over $200,000 but not
1458		-
1459		-	$11,050, plus 6.5% of the
1460		-
1461		-	T184
1462		-
1463		-	over $250,000
1464		-
1465		-	excess over $200,000
1466		-
1467		-	T185
1468		-
1469		-	Over $250,000 but not over
1470		-
1471		-	$14,300, plus 6.70% of the
1472		-
1473		-	T186
1474		-
1475		-	$500,000
1476		-
1477		-	excess over $250,000
1478		-
1479		-	T187
1480		-
1481		-	Over $500,000
1482		-
1483		-	$31,050, plus 6.99% of the
1484		-
1485		-	T188
1486		-
1487		-	excess over $500,000
1488		-
1489		-	(ii) Notwithstanding the provisions of subparagraph (D)(i) of this subdivision, for each taxpayer whose Connecticut adjusted gross income exceeds fifty thousand two hundred fifty dollars, the amount of the taxpayer's Connecticut taxable income to which the three-per-cent tax rate applies shall be reduced by one thousand dollars for each two thousand five hundred dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the three-per-cent tax rate does not apply shall be an amount to which the five-per-cent tax rate shall apply.
1490		-
1491		-	(iii) Each taxpayer whose Connecticut adjusted gross income exceeds two hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (D)(i) and (D)(ii) of this subdivision, an amount equal to seventy-five dollars for each five thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds two hundred thousand dollars, up to a maximum payment of two thousand two hundred fifty dollars.
1492		-
1493		-	(iv) Each taxpayer whose Connecticut adjusted gross income exceeds five hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (D)(i), (D)(ii) and (D)(iii) of this subdivision, an amount equal to fifty dollars for each five thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds five hundred thousand dollars, up to a maximum payment of one thousand four hundred fifty dollars.
1494		-
1495		-	(v) Each taxpayer whose Connecticut adjusted gross income exceeds five hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (D)(i), (D)(ii), (D)(iii) and (D)(iv) of this subdivision, an amount equal to 2.0% of the taxpayer's capital gains income.
1496		-
1497		-	(E) For trusts or estates, the rate of tax shall be 6.99% of the Connecticut taxable income.
1498		-
1499		-	(10) For purposes of this subsection, "capital gains" means (A) net gain as determined for federal income tax purposes, after due allowance for losses and holding periods, from (i) sales or exchanges of capital assets or assets treated as capital assets, other than notes, bonds or other obligations of the state or any of the political subdivisions thereof, or its or their respective agencies or instrumentalities, or (ii) transactions or events taxable to the taxpayer as such sales or exchanges, and being the net amount includable in the taxpayer's adjusted gross income, with respect to all such sales, exchanges, transactions or events, under the provisions of the internal revenue code in effect for the taxable year, exclusive of any gain or loss from the holding or trading of any dealer equity options, as defined in Section 1256 of the Internal Revenue Code, and exclusive of any gain or loss of a nonresident taxpayer other than from the sale or exchange of real property located in the state, provided such property is a capital asset or an asset treated as a capital asset or such sale or exchange is a transaction or an event taxable as a sale or exchange of a capital asset, and (B) net gains from sales or exchanges of certain property, as determined in accordance with Internal Revenue Service Form 4797, exclusive of any such net gain includable under subparagraph (A) of this subdivision;
1500		-
1501		-	[(9)] (11) The provisions of this subsection shall apply to resident trusts and estates and, wherever reference is made in this subsection to residents of this state, such reference shall be construed to include resident trusts and estates, provided any reference to a resident's Connecticut adjusted gross income derived from sources without this state or to a resident's Connecticut adjusted gross income shall be construed, in the case of a resident trust or estate, to mean the resident trust or estate's Connecticut taxable income derived from sources without this state and the resident trust or estate's Connecticut taxable income, respectively.
1502		-
1503		-	Sec. 2. Subsection (a) of section 12-702 of 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, 2015):
	34	+	Section 1. Subsection (a) of section 12-702 of 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, 2015):
1504	35
1505	36		(a) (1) (A) Any person, other than a trust or estate, subject to the tax under this chapter for any taxable year who files under the federal income tax for such taxable year as a married individual filing separately or, for taxable years commencing prior to January 1, 2000, who files income tax for such taxable year as an unmarried individual shall be entitled to a personal exemption of twelve thousand dollars in determining Connecticut taxable income for purposes of this chapter.
1506	37
1507	38		(B) In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds twenty-four thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption.
1508	39
1509	40		(2) For taxable years commencing on or after January 1, 2000, any person, other than a trust or estate, subject to the tax under this chapter for any taxable year who files under the federal income tax for such taxable year as an unmarried individual shall be entitled to a personal exemption in determining Connecticut taxable income for purposes of this chapter as follows:
1510	41
1511	42		(A) For taxable years commencing on or after January 1, 2000, but prior to January 1, 2001, twelve thousand two hundred fifty dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds twenty-four thousand five hundred dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;
1512	43
1513	44		(B) For taxable years commencing on or after January 1, 2001, but prior to January 1, 2004, twelve thousand five hundred dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds twenty-five thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;
1514	45
1515	46		(C) For taxable years commencing on or after January 1, 2004, but prior to January 1, 2007, twelve thousand six hundred twenty-five dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds twenty-five thousand two hundred fifty dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;
1516	47
1517	48		(D) For taxable years commencing on or after January 1, 2007, but prior to January 1, 2008, twelve thousand seven hundred fifty dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds twenty-five thousand five hundred dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;
1518	49
1519	50		(E) For taxable years commencing on or after January 1, 2008, but prior to January 1, 2012, thirteen thousand dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds twenty-six thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;
1520	51
1521	52		(F) For taxable years commencing on or after January 1, 2012, but prior to January 1, 2013, thirteen thousand five hundred dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds twenty-seven thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;
1522	53
1523	54		(G) For taxable years commencing on or after January 1, 2013, but prior to January 1, 2014, fourteen thousand dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds twenty-eight thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;
1524	55
1525	56		(H) For taxable years commencing on or after January 1, 2014, but prior to January 1, [2015] 2018, fourteen thousand five hundred dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds twenty-nine thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;
1526	57
1527	58		(I) For taxable years commencing on or after January 1, [2015] 2018, fifteen thousand dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds thirty thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption.
1528	59
1529		-	Sec. 3. Subparagraphs (H) ~~and~~ (I) of subdivision (2) of subsection (a) of section 12-703 of the general statutes are repealed and the following is substituted in lieu thereof (Effective from passage and applicable to taxable years commencing on or after January 1, 2015):
	60	+	Sec. 2. Subparagraphs (H) to (I), inclusive, of subdivision (2) of subsection (a) of section 12-703 of the general statutes are repealed and the following is substituted in lieu thereof (Effective from passage and applicable to taxable years commencing on or after January 1, 2015):
1530	61
1531	62		(H) For taxable years commencing on or after January 1, 2014, but prior to January 1, [2015] 2018:
1532	63
1533	64
1534	65
1535		-	~~T189~~ Connecticut
1536		-	~~T190~~ Adjusted Gross Income Amount of Credit
1537		-	~~T191~~ Over $14,500 but
1538		-	~~T192~~ not over $18,100 75%
1539		-	~~T193~~ Over $18,100 but
1540		-	~~T194~~ not over $18,600 70%
1541		-	~~T195~~ Over $18,600 but
1542		-	~~T196~~ not over $19,100 65%
1543		-	~~T197~~ Over $19,100 but
1544		-	~~T198~~ not over $19,600 60%
1545		-	~~T199~~ Over $19,600 but
1546		-	~~T200~~ not over $20,100 55%
1547		-	~~T201~~ Over $20,100 but
1548		-	~~T202~~ not over $20,600 50%
1549		-	~~T203~~ Over $20,600 but
1550		-	~~T204~~ not over $21,100 45%
1551		-	~~T205~~ Over $21,100 but
1552		-	~~T206~~ not over $21,600 40%
1553		-	~~T207~~ Over $21,600 but
1554		-	~~T208~~ not over $24,200 35%
1555		-	~~T209~~ Over $24,200 but
1556		-	~~T210~~ not over $24,700 30%
1557		-	~~T211~~ Over $24,700 but
1558		-	~~T212~~ not over $25,200 25%
1559		-	~~T213~~ Over $25,200 but
1560		-	~~T214~~ not over $25,700 20%
1561		-	~~T215~~ Over $25,700 but
1562		-	~~T216~~ not over $30,200 15%
1563		-	~~T217~~ Over $30,200 but
1564		-	~~T218~~ not over $30,700 14%
1565		-	~~T219~~ Over $30,700 but
1566		-	~~T220~~ not over $31,200 13%
1567		-	~~T221~~ Over $31,200 but
1568		-	~~T222~~ not over $31,700 12%
1569		-	~~T223~~ Over $31,700 but
1570		-	~~T224~~ not over $32,200 11%
1571		-	~~T225~~ Over $32,200 but
1572		-	~~T226~~ not over $58,000 10%
1573		-	~~T227~~ Over $58,000 but
1574		-	~~T228~~ not over $58,500 9%
1575		-	~~T229~~ Over $58,500 but
1576		-	~~T230~~ not over $59,000 8%
1577		-	~~T231~~ Over $59,000 but
1578		-	~~T232~~ not over $59,500 7%
1579		-	~~T233~~ Over $59,500 but
1580		-	~~T234~~ not over $60,000 6%
1581		-	~~T235~~ Over $60,000 but
1582		-	~~T236~~ not over $60,500 5%
1583		-	~~T237~~ Over $60,500 but
1584		-	~~T238~~ not over $61,000 4%
1585		-	~~T239~~ Over $61,000 but
1586		-	~~T240~~ not over $61,500 3%
1587		-	~~T241~~ Over $61,500 but
1588		-	~~T242~~ not over $62,000 2%
1589		-	~~T243~~ Over $62,000 but
1590		-	~~T244~~ not over $62,500 1%
	66	+	T1 Connecticut
	67	+	T2 Adjusted Gross Income Amount of Credit
	68	+	T3 Over $14,500 but
	69	+	T4 not over $18,100 75%
	70	+	T5 Over $18,100 but
	71	+	T6 not over $18,600 70%
	72	+	T7 Over $18,600 but
	73	+	T8 not over $19,100 65%
	74	+	T9 Over $19,100 but
	75	+	T10 not over $19,600 60%
	76	+	T11 Over $19,600 but
	77	+	T12 not over $20,100 55%
	78	+	T13 Over $20,100 but
	79	+	T14 not over $20,600 50%
	80	+	T15 Over $20,600 but
	81	+	T16 not over $21,100 45%
	82	+	T17 Over $21,100 but
	83	+	T18 not over $21,600 40%
	84	+	T19 Over $21,600 but
	85	+	T20 not over $24,200 35%
	86	+	T21 Over $24,200 but
	87	+	T22 not over $24,700 30%
	88	+	T23 Over $24,700 but
	89	+	T24 not over $25,200 25%
	90	+	T25 Over $25,200 but
	91	+	T26 not over $25,700 20%
	92	+	T27 Over $25,700 but
	93	+	T28 not over $30,200 15%
	94	+	T29 Over $30,200 but
	95	+	T30 not over $30,700 14%
	96	+	T31 Over $30,700 but
	97	+	T32 not over $31,200 13%
	98	+	T33 Over $31,200 but
	99	+	T34 not over $31,700 12%
	100	+	T35 Over $31,700 but
	101	+	T36 not over $32,200 11%
	102	+	T37 Over $32,200 but
	103	+	T38 not over $58,000 10%
	104	+	T39 Over $58,000 but
	105	+	T40 not over $58,500 9%
	106	+	T41 Over $58,500 but
	107	+	T42 not over $59,000 8%
	108	+	T43 Over $59,000 but
	109	+	T44 not over $59,500 7%
	110	+	T45 Over $59,500 but
	111	+	T46 not over $60,000 6%
	112	+	T47 Over $60,000 but
	113	+	T48 not over $60,500 5%
	114	+	T49 Over $60,500 but
	115	+	T50 not over $61,000 4%
	116	+	T51 Over $61,000 but
	117	+	T52 not over $61,500 3%
	118	+	T53 Over $61,500 but
	119	+	T54 not over $62,000 2%
	120	+	T55 Over $62,000 but
	121	+	T56 not over $62,500 1%
1591	122
1592		-	~~T189~~
	123	+	T1
1593	124
1594	125		Connecticut
1595	126
1596		-	~~T190~~
	127	+	T2
1597	128
1598	129		Adjusted Gross Income
1599	130
1600	131		Amount of Credit
1601	132
1602		-	~~T191~~
	133	+	T3
1603	134
1604	135		Over $14,500 but
1605	136
1606		-	~~T192~~
	137	+	T4
1607	138
1608	139		not over $18,100
1609	140
1610	141		75%
1611	142
1612		-	~~T193~~
	143	+	T5
1613	144
1614	145		Over $18,100 but
1615	146
1616		-	~~T194~~
	147	+	T6
1617	148
1618	149		not over $18,600
1619	150
1620	151		70%
1621	152
1622		-	~~T195~~
	153	+	T7
1623	154
1624	155		Over $18,600 but
1625	156
1626		-	~~T196~~
	157	+	T8
1627	158
1628	159		not over $19,100
1629	160
1630	161		65%
1631	162
1632		-	~~T197~~
	163	+	T9
1633	164
1634	165		Over $19,100 but
1635	166
1636		-	~~T198~~
	167	+	T10
1637	168
1638	169		not over $19,600
1639	170
1640	171		60%
1641	172
1642		-	~~T199~~
	173	+	T11
1643	174
1644	175		Over $19,600 but
1645	176
1646		-	~~T200~~
	177	+	T12
1647	178
1648	179		not over $20,100
1649	180
1650	181		55%
1651	182
1652		-	~~T201~~
	183	+	T13
1653	184
1654	185		Over $20,100 but
1655	186
1656		-	~~T202~~
	187	+	T14
1657	188
1658	189		not over $20,600
1659	190
1660	191		50%
1661	192
1662		-	~~T203~~
	193	+	T15
1663	194
1664	195		Over $20,600 but
1665	196
1666		-	~~T204~~
	197	+	T16
1667	198
1668	199		not over $21,100
1669	200
1670	201		45%
1671	202
1672		-	~~T205~~
	203	+	T17
1673	204
1674	205		Over $21,100 but
1675	206
1676		-	~~T206~~
	207	+	T18
1677	208
1678	209		not over $21,600
1679	210
1680	211		40%
1681	212
1682		-	~~T207~~
	213	+	T19
1683	214
1684	215		Over $21,600 but
1685	216
1686		-	~~T208~~
	217	+	T20
1687	218
1688	219		not over $24,200
1689	220
1690	221		35%
1691	222
1692		-	~~T209~~
	223	+	T21
1693	224
1694	225		Over $24,200 but
1695	226
1696		-	~~T210~~
	227	+	T22
1697	228
1698	229		not over $24,700
1699	230
1700	231		30%
1701	232
1702		-	~~T211~~
	233	+	T23
1703	234
1704	235		Over $24,700 but
1705	236
1706		-	~~T212~~
	237	+	T24
1707	238
1708	239		not over $25,200
1709	240
1710	241		25%
1711	242
1712		-	~~T213~~
	243	+	T25
1713	244
1714	245		Over $25,200 but
1715	246
1716		-	~~T214~~
	247	+	T26
1717	248
1718	249		not over $25,700
1719	250
1720	251		20%
1721	252
1722		-	~~T215~~
	253	+	T27
1723	254
1724	255		Over $25,700 but
1725	256
1726		-	~~T216~~
	257	+	T28
1727	258
1728	259		not over $30,200
1729	260
1730	261		15%
1731	262
1732		-	~~T217~~
	263	+	T29
1733	264
1734	265		Over $30,200 but
1735	266
1736		-	~~T218~~
	267	+	T30
1737	268
1738	269		not over $30,700
1739	270
1740	271		14%
1741	272
1742		-	~~T219~~
	273	+	T31
1743	274
1744	275		Over $30,700 but
1745	276
1746		-	~~T220~~
	277	+	T32
1747	278
1748	279		not over $31,200
1749	280
1750	281		13%
1751	282
1752		-	~~T221~~
	283	+	T33
1753	284
1754	285		Over $31,200 but
1755	286
1756		-	~~T222~~
	287	+	T34
1757	288
1758	289		not over $31,700
1759	290
1760	291		12%
1761	292
1762		-	~~T223~~
	293	+	T35
1763	294
1764	295		Over $31,700 but
1765	296
1766		-	~~T224~~
	297	+	T36
1767	298
1768	299		not over $32,200
1769	300
1770	301		11%
1771	302
1772		-	~~T225~~
	303	+	T37
1773	304
1774	305		Over $32,200 but
1775	306
1776		-	~~T226~~
	307	+	T38
1777	308
1778	309		not over $58,000
1779	310
1780	311		10%
1781	312
1782		-	~~T227~~
	313	+	T39
1783	314
1784	315		Over $58,000 but
1785	316
1786		-	~~T228~~
	317	+	T40
1787	318
1788	319		not over $58,500
1789	320
1790	321		9%
1791	322
1792		-	~~T229~~
	323	+	T41
1793	324
1794	325		Over $58,500 but
1795	326
1796		-	~~T230~~
	327	+	T42
1797	328
1798	329		not over $59,000
1799	330
1800	331		8%
1801	332
1802		-	~~T231~~
	333	+	T43
1803	334
1804	335		Over $59,000 but
1805	336
1806		-	~~T232~~
	337	+	T44
1807	338
1808	339		not over $59,500
1809	340
1810	341		7%
1811	342
1812		-	~~T233~~
	343	+	T45
1813	344
1814	345		Over $59,500 but
1815	346
1816		-	~~T234~~
	347	+	T46
1817	348
1818	349		not over $60,000
1819	350
1820	351		6%
1821	352
1822		-	~~T235~~
	353	+	T47
1823	354
1824	355		Over $60,000 but
1825	356
1826		-	~~T236~~
	357	+	T48
1827	358
1828	359		not over $60,500
1829	360
1830	361		5%
1831	362
1832		-	~~T237~~
	363	+	T49
1833	364
1834	365		Over $60,500 but
1835	366
1836		-	~~T238~~
	367	+	T50
1837	368
1838	369		not over $61,000
1839	370
1840	371		4%
1841	372
1842		-	~~T239~~
	373	+	T51
1843	374
1844	375		Over $61,000 but
1845	376
1846		-	~~T240~~
	377	+	T52
1847	378
1848	379		not over $61,500
1849	380
1850	381		3%
1851	382
1852		-	~~T241~~
	383	+	T53
1853	384
1854	385		Over $61,500 but
1855	386
1856		-	~~T242~~
	387	+	T54
1857	388
1858	389		not over $62,000
1859	390
1860	391		2%
1861	392
1862		-	~~T243~~
	393	+	T55
1863	394
1864	395		Over $62,000 but
1865	396
1866		-	~~T244~~
	397	+	T56
1867	398
1868	399		not over $62,500
1869	400
1870	401		1%
1871	402
1872	403		(I) For taxable years commencing on or after January 1, [2015] 2018:
1873	404
1874	405
1875	406
1876		-	~~T245~~ Connecticut
1877		-	~~T246~~ Adjusted Gross Income Amount of Credit
1878		-	~~T247~~ Over $15,000 but
1879		-	~~T248~~ not over $18,800 75%
1880		-	~~T249~~ Over $18,800 but
1881		-	~~T250~~ not over $19,300 70%
1882		-	~~T251~~ Over $19,300 but
1883		-	~~T252~~ not over $19,800 65%
1884		-	~~T253~~ Over $19,800 but
1885		-	~~T254~~ not over $20,300 60%
1886		-	~~T255~~ Over $20,300 but
1887		-	~~T256~~ not over $20,800 55%
1888		-	~~T257~~ Over $20,800 but
1889		-	~~T258~~ not over $21,300 50%
1890		-	~~T259~~ Over $21,300 but
1891		-	~~T260~~ not over $21,800 45%
1892		-	~~T261~~ Over $21,800 but
1893		-	~~T262~~ not over $22,300 40%
1894		-	~~T263~~ Over $22,300 but
1895		-	~~T264~~ not over $25,000 35%
1896		-	~~T265~~ Over $25,000 but
1897		-	~~T266~~ not over $25,500 30%
1898		-	~~T267~~ Over $25,500 but
1899		-	~~T268~~ not over $26,000 25%
1900		-	~~T269~~ Over $26,000 but
1901		-	~~T270~~ not over $26,500 20%
1902		-	~~T271~~ Over $26,500 but
1903		-	~~T272~~ not over $31,300 15%
1904		-	~~T273~~ Over $31,300 but
1905		-	~~T274~~ not over $31,800 14%
1906		-	~~T275~~ Over $31,800 but
1907		-	~~T276~~ not over $32,300 13%
1908		-	~~T277~~ Over $32,300 but
1909		-	~~T278~~ not over $32,800 12%
1910		-	~~T279~~ Over $32,800 but
1911		-	~~T280~~ not over $33,300 11%
1912		-	~~T281~~ Over $33,300 but
1913		-	~~T282~~ not over $60,000 10%
1914		-	~~T283~~ Over $60,000 but
1915		-	~~T284~~ not over $60,500 9%
1916		-	~~T285~~ Over $60,500 but
1917		-	~~T286~~ not over $61,000 8%
1918		-	~~T287~~ Over $61,000 but
1919		-	~~T288~~ not over $61,500 7%
1920		-	~~T289~~ Over $61,500 but
1921		-	~~T290~~ not over $62,000 6%
1922		-	~~T291~~ Over $62,000 but
1923		-	~~T292~~ not over $62,500 5%
1924		-	~~T293~~ Over $62,500 but
1925		-	~~T294~~ not over $63,000 4%
1926		-	~~T295~~ Over $63,000 but
1927		-	~~T296~~ not over $63,500 3%
1928		-	~~T297~~ Over $63,500 but
1929		-	~~T298~~ not over $64,000 2%
1930		-	~~T299~~ Over $64,000 but
1931		-	~~T300~~ not over $64,500 1%
	407	+	T57 Connecticut
	408	+	T58 Adjusted Gross Income Amount of Credit
	409	+	T59 Over $15,000 but
	410	+	T60 not over $18,800 75%
	411	+	T61 Over $18,800 but
	412	+	T62 not over $19,300 70%
	413	+	T63 Over $19,300 but
	414	+	T64 not over $19,800 65%
	415	+	T65 Over $19,800 but
	416	+	T66 not over $20,300 60%
	417	+	T67 Over $20,300 but
	418	+	T68 not over $20,800 55%
	419	+	T69 Over $20,800 but
	420	+	T70 not over $21,300 50%
	421	+	T71 Over $21,300 but
	422	+	T72 not over $21,800 45%
	423	+	T73 Over $21,800 but
	424	+	T74 not over $22,300 40%
	425	+	T75 Over $22,300 but
	426	+	T76 not over $25,000 35%
	427	+	T77 Over $25,000 but
	428	+	T78 not over $25,500 30%
	429	+	T79 Over $25,500 but
	430	+	T80 not over $26,000 25%
	431	+	T81 Over $26,000 but
	432	+	T82 not over $26,500 20%
	433	+	T83 Over $26,500 but
	434	+	T84 not over $31,300 15%
	435	+	T85 Over $31,300 but
	436	+	T86 not over $31,800 14%
	437	+	T87 Over $31,800 but
	438	+	T88 not over $32,300 13%
	439	+	T89 Over $32,300 but
	440	+	T90 not over $32,800 12%
	441	+	T91 Over $32,800 but
	442	+	T92 not over $33,300 11%
	443	+	T93 Over $33,300 but
	444	+	T94 not over $60,000 10%
	445	+	T95 Over $60,000 but
	446	+	T96 not over $60,500 9%
	447	+	T97 Over $60,500 but
	448	+	T98 not over $61,000 8%
	449	+	T99 Over $61,000 but
	450	+	T100 not over $61,500 7%
	451	+	T101 Over $61,500 but
	452	+	T102 not over $62,000 6%
	453	+	T103 Over $62,000 but
	454	+	T104 not over $62,500 5%
	455	+	T105 Over $62,500 but
	456	+	T106 not over $63,000 4%
	457	+	T107 Over $63,000 but
	458	+	T108 not over $63,500 3%
	459	+	T109 Over $63,500 but
	460	+	T110 not over $64,000 2%
	461	+	T111 Over $64,000 but
	462	+	T112 not over $64,500 1%
1932	463
1933		-	~~T245~~
	464	+	T57
1934	465
1935	466		Connecticut
1936	467
1937		-	~~T246~~
	468	+	T58
1938	469
1939	470		Adjusted Gross Income
1940	471
1941	472		Amount of Credit
1942	473
1943		-	~~T247~~
	474	+	T59
1944	475
1945	476		Over $15,000 but
1946	477
1947		-	~~T248~~
	478	+	T60
1948	479
1949	480		not over $18,800
1950	481
1951	482		75%
1952	483
1953		-	~~T249~~
	484	+	T61
1954	485
1955	486		Over $18,800 but
1956	487
1957		-	~~T250~~
	488	+	T62
1958	489
1959	490		not over $19,300
1960	491
1961	492		70%
1962	493
1963		-	~~T251~~
	494	+	T63
1964	495
1965	496		Over $19,300 but
1966	497
1967		-	~~T252~~
	498	+	T64
1968	499
1969	500		not over $19,800
1970	501
1971	502		65%
1972	503
1973		-	~~T253~~
	504	+	T65
1974	505
1975	506		Over $19,800 but
1976	507
1977		-	~~T254~~
	508	+	T66
1978	509
1979	510		not over $20,300
1980	511
1981	512		60%
1982	513
1983		-	~~T255~~
	514	+	T67
1984	515
1985	516		Over $20,300 but
1986	517
1987		-	~~T256~~
	518	+	T68
1988	519
1989	520		not over $20,800
1990	521
1991	522		55%
1992	523
1993		-	~~T257~~
	524	+	T69
1994	525
1995	526		Over $20,800 but
1996	527
1997		-	~~T258~~
	528	+	T70
1998	529
1999	530		not over $21,300
2000	531
2001	532		50%
2002	533
2003		-	~~T259~~
	534	+	T71
2004	535
2005	536		Over $21,300 but
2006	537
2007		-	~~T260~~
	538	+	T72
2008	539
2009	540		not over $21,800
2010	541
2011	542		45%
2012	543
2013		-	~~T261~~
	544	+	T73
2014	545
2015	546		Over $21,800 but
2016	547
2017		-	~~T262~~
	548	+	T74
2018	549
2019	550		not over $22,300
2020	551
2021	552		40%
2022	553
2023		-	~~T263~~
	554	+	T75
2024	555
2025	556		Over $22,300 but
2026	557
2027		-	~~T264~~
	558	+	T76
2028	559
2029	560		not over $25,000
2030	561
2031	562		35%
2032	563
2033		-	~~T265~~
	564	+	T77
2034	565
2035	566		Over $25,000 but
2036	567
2037		-	~~T266~~
	568	+	T78
2038	569
2039	570		not over $25,500
2040	571
2041	572		30%
2042	573
2043		-	~~T267~~
	574	+	T79
2044	575
2045	576		Over $25,500 but
2046	577
2047		-	~~T268~~
	578	+	T80
2048	579
2049	580		not over $26,000
2050	581
2051	582		25%
2052	583
2053		-	~~T269~~
	584	+	T81
2054	585
2055	586		Over $26,000 but
2056	587
2057		-	~~T270~~
	588	+	T82
2058	589
2059	590		not over $26,500
2060	591
2061	592		20%
2062	593
2063		-	~~T271~~
	594	+	T83
2064	595
2065	596		Over $26,500 but
2066	597
2067		-	~~T272~~
	598	+	T84
2068	599
2069	600		not over $31,300
2070	601
2071	602		15%
2072	603
2073		-	~~T273~~
	604	+	T85
2074	605
2075	606		Over $31,300 but
2076	607
2077		-	~~T274~~
	608	+	T86
2078	609
2079	610		not over $31,800
2080	611
2081	612		14%
2082	613
2083		-	~~T275~~
	614	+	T87
2084	615
2085	616		Over $31,800 but
2086	617
2087		-	~~T276~~
	618	+	T88
2088	619
2089	620		not over $32,300
2090	621
2091	622		13%
2092	623
2093		-	~~T277~~
	624	+	T89
2094	625
2095	626		Over $32,300 but
2096	627
2097		-	~~T278~~
	628	+	T90
2098	629
2099	630		not over $32,800
2100	631
2101	632		12%
2102	633
2103		-	~~T279~~
	634	+	T91
2104	635
2105	636		Over $32,800 but
2106	637
2107		-	~~T280~~
	638	+	T92
2108	639
2109	640		not over $33,300
2110	641
2111	642		11%
2112	643
2113		-	~~T281~~
	644	+	T93
2114	645
2115	646		Over $33,300 but
2116	647
2117		-	~~T282~~
	648	+	T94
2118	649
2119	650		not over $60,000
2120	651
2121	652		10%
2122	653
2123		-	~~T283~~
	654	+	T95
2124	655
2125	656		Over $60,000 but
2126	657
2127		-	~~T284~~
	658	+	T96
2128	659
2129	660		not over $60,500
2130	661
2131	662		9%
2132	663
2133		-	~~T285~~
	664	+	T97
2134	665
2135	666		Over $60,500 but
2136	667
2137		-	~~T286~~
	668	+	T98
2138	669
2139	670		not over $61,000
2140	671
2141	672		8%
2142	673
2143		-	~~T287~~
	674	+	T99
2144	675
2145	676		Over $61,000 but
2146	677
2147		-	~~T288~~
	678	+	T100
2148	679
2149	680		not over $61,500
2150	681
2151	682		7%
2152	683
2153		-	~~T289~~
	684	+	T101
2154	685
2155	686		Over $61,500 but
2156	687
2157		-	~~T290~~
	688	+	T102
2158	689
2159	690		not over $62,000
2160	691
2161	692		6%
2162	693
2163		-	~~T291~~
	694	+	T103
2164	695
2165	696		Over $62,000 but
2166	697
2167		-	~~T292~~
	698	+	T104
2168	699
2169	700		not over $62,500
2170	701
2171	702		5%
2172	703
2173		-	~~T293~~
	704	+	T105
2174	705
2175	706		Over $62,500 but
2176	707
2177		-	~~T294~~
	708	+	T106
2178	709
2179	710		not over $63,000
2180	711
2181	712		4%
2182	713
2183		-	~~T295~~
	714	+	T107
2184	715
2185	716		Over $63,000 but
2186	717
2187		-	~~T296~~
	718	+	T108
2188	719
2189	720		not over $63,500
2190	721
2191	722		3%
2192	723
2193		-	~~T297~~
	724	+	T109
2194	725
2195	726		Over $63,500 but
2196	727
2197		-	~~T298~~
	728	+	T110
2198	729
2199	730		not over $64,000
2200	731
2201	732		2%
2202	733
2203		-	~~T299~~
	734	+	T111
2204	735
2205	736		Over $64,000 but
2206	737
2207		-	~~T300~~
	738	+	T112
2208	739
2209	740		not over $64,500
2210	741
2211	742		1%
2212	743
2213		-	Sec. 4. Subparagraphs (I) ~~and~~ (J) of subdivision (1) of subsection (c) of section 12-704c of the general statutes are repealed and the following is substituted in lieu thereof (Effective from passage and applicable to taxable years commencing on or after January 1, 2015):
	744	+	Sec. 3. Subparagraphs (I) to (J), inclusive, of subdivision (1) of subsection (c) of section 12-704c of the general statutes are repealed and the following is substituted in lieu thereof (Effective from passage and applicable to taxable years commencing on or after January 1, 2015):
2214	745
2215	746		(I) For taxable years commencing on or after January 1, 2014, but prior to January 1, [2015] 2018, in the case of any such taxpayer who files under the federal income tax for such taxable year as an unmarried individual whose Connecticut adjusted gross income exceeds sixty-two thousand five hundred dollars, the amount of the credit shall be reduced by fifteen per cent for each ten thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount.
2216	747
2217	748		(J) For taxable years commencing on or after January 1, [2015] 2018, in the case of any such taxpayer who files under the federal income tax for such taxable year as an unmarried individual whose Connecticut adjusted gross income exceeds sixty-four thousand five hundred dollars, the amount of the credit shall be reduced by fifteen per cent for each ten thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount.
2218	749
2219		-	Sec. 5. Subsection (e) of section 12-704e of 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, 2015):
	750	+	Sec. 4. Subsection (e) of section 12-704e of 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, 2015):
2220	751
2221	752		(e) For purposes of this section, "applicable percentage" means thirty per cent, except (1) for the taxable year commencing on January 1, 2013, "applicable percentage" means twenty-five per cent, and (2) for [the taxable year] taxable years commencing on or after January 1, 2014, but prior to January 1, 2017, "applicable percentage" means twenty-seven and one-half per cent.
2222	753
2223		-	Sec. 6. Subparagraph (B) of subdivision (20) of subsection (a) of section 12-701 of the general statutes, as amended by section 50 of public act 14-47, is repealed and the following is substituted in lieu thereof (Effective July 1, 2015, and applicable to taxable years commencing on or after January 1, 2015):
2224		-
2225		-	(B) There shall be subtracted therefrom (i) to the extent properly includable in gross income for federal income tax purposes, any income with respect to which taxation by any state is prohibited by federal law, (ii) to the extent allowable under section 12-718, exempt dividends paid by a regulated investment company, (iii) the amount of any refund or credit for overpayment of income taxes imposed by this state, or any other state of the United States or a political subdivision thereof, or the District of Columbia, to the extent properly includable in gross income for federal income tax purposes, (iv) to the extent properly includable in gross income for federal income tax purposes and not otherwise subtracted from federal adjusted gross income pursuant to clause (x) of this subparagraph in computing Connecticut adjusted gross income, any tier 1 railroad retirement benefits, (v) to the extent any additional allowance for depreciation under Section 168(k) of the Internal Revenue Code, as provided by Section 101 of the Job Creation and Worker Assistance Act of 2002, for property placed in service after December 31, 2001, but prior to September 10, 2004, was added to federal adjusted gross income pursuant to subparagraph (A)(ix) of this subdivision in computing Connecticut adjusted gross income for a taxable year ending after December 31, 2001, twenty-five per cent of such additional allowance for depreciation in each of the four succeeding taxable years, (vi) to the extent properly includable in gross income for federal income tax purposes, any interest income from obligations issued by or on behalf of the state of Connecticut, any political subdivision thereof, or public instrumentality, state or local authority, district or similar public entity created under the laws of the state of Connecticut, (vii) to the extent properly includable in determining the net gain or loss from the sale or other disposition of capital assets for federal income tax purposes, any gain from the sale or exchange of obligations issued by or on behalf of the state of Connecticut, any political subdivision thereof, or public instrumentality, state or local authority, district or similar public entity created under the laws of the state of Connecticut, in the income year such gain was recognized, (viii) any interest on indebtedness incurred or continued to purchase or carry obligations or securities the interest on which is subject to tax under this chapter but exempt from federal income tax, to the extent that such interest on indebtedness is not deductible in determining federal adjusted gross income and is attributable to a trade or business carried on by such individual, (ix) ordinary and necessary expenses paid or incurred during the taxable year for the production or collection of income which is subject to taxation under this chapter but exempt from federal income tax, or the management, conservation or maintenance of property held for the production of such income, and the amortizable bond premium for the taxable year on any bond the interest on which is subject to tax under this chapter but exempt from federal income tax, to the extent that such expenses and premiums are not deductible in determining federal adjusted gross income and are attributable to a trade or business carried on by such individual, (x) (I) for a person who files a return under the federal income tax as an unmarried individual whose federal adjusted gross income for such taxable year is less than fifty thousand dollars, or as a married individual filing separately whose federal adjusted gross income for such taxable year is less than fifty thousand dollars, or for a husband and wife who file a return under the federal income tax as married individuals filing jointly whose federal adjusted gross income for such taxable year is less than sixty thousand dollars or a person who files a return under the federal income tax as a head of household whose federal adjusted gross income for such taxable year is less than sixty thousand dollars, an amount equal to the Social Security benefits includable for federal income tax purposes; and (II) for a person who files a return under the federal income tax as an unmarried individual whose federal adjusted gross income for such taxable year is fifty thousand dollars or more, or as a married individual filing separately whose federal adjusted gross income for such taxable year is fifty thousand dollars or more, or for a husband and wife who file a return under the federal income tax as married individuals filing jointly whose federal adjusted gross income from such taxable year is sixty thousand dollars or more or for a person who files a return under the federal income tax as a head of household whose federal adjusted gross income for such taxable year is sixty thousand dollars or more, an amount equal to the difference between the amount of Social Security benefits includable for federal income tax purposes and the lesser of twenty-five per cent of the Social Security benefits received during the taxable year, or twenty-five per cent of the excess described in Section 86(b)(1) of the Internal Revenue Code, (xi) to the extent properly includable in gross income for federal income tax purposes, any amount rebated to a taxpayer pursuant to section 12-746, (xii) to the extent properly includable in the gross income for federal income tax purposes of a designated beneficiary, any distribution to such beneficiary from any qualified state tuition program, as defined in Section 529(b) of the Internal Revenue Code, established and maintained by this state or any official, agency or instrumentality of the state, (xiii) to the extent allowable under section 12-701a, contributions to accounts established pursuant to any qualified state tuition program, as defined in Section 529(b) of the Internal Revenue Code, established and maintained by this state or any official, agency or instrumentality of the state, (xiv) to the extent properly includable in gross income for federal income tax purposes, the amount of any Holocaust victims' settlement payment received in the taxable year by a Holocaust victim, (xv) to the extent properly includable in gross income for federal income tax purposes of an account holder, as defined in section 31-51ww, interest earned on funds deposited in the individual development account, as defined in section 31-51ww, of such account holder, (xvi) to the extent properly includable in the gross income for federal income tax purposes of a designated beneficiary, as defined in section 3-123aa, interest, dividends or capital gains earned on contributions to accounts established for the designated beneficiary pursuant to the Connecticut Homecare Option Program for the Elderly established by sections 3-123aa to 3-123ff, inclusive, (xvii) to the extent properly includable in gross income for federal income tax purposes, [fifty per cent of the] any income received from the United States government as retirement pay for a retired member of (I) the Armed Forces of the United States, as defined in Section 101 of Title 10 of the United States Code, or (II) the National Guard, as defined in Section 101 of Title 10 of the United States Code, (xviii) to the extent properly includable in gross income for federal income tax purposes for the taxable year, any income from the discharge of indebtedness in connection with any reacquisition, after December 31, 2008, and before January 1, 2011, of an applicable debt instrument or instruments, as those terms are defined in Section 108 of the Internal Revenue Code, as amended by Section 1231 of the American Recovery and Reinvestment Act of 2009, to the extent any such income was added to federal adjusted gross income pursuant to subparagraph (A)(x) of this subdivision in computing Connecticut adjusted gross income for a preceding taxable year, (xix) to the extent not deductible in determining federal adjusted gross income, the amount of any contribution to a manufacturing reinvestment account established pursuant to section 32-9zz in the taxable year that such contribution is made, and (xx) to the extent properly includable in gross income for federal income tax purposes, for the taxable year commencing January 1, 2015, ten per cent of the income received from the state teachers' retirement system, for the taxable year commencing January 1, 2016, twenty-five per cent of the income received from the state teachers' retirement system, and for the taxable year commencing January 1, 2017, and each taxable year thereafter, fifty per cent of the income received from the state teachers' retirement system.
2226		-
2227		-	Sec. 7. Subsection (b) of section 12-214 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to income years commencing on or after January 1, 2016):
	754	+	Sec. 5. Subsection (b) of section 12-214 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to income years commencing on or after January 1, 2016):
2228	755
2229	756		(b) (1) With respect to income years commencing on or after January 1, 1989, and prior to January 1, 1992, any company subject to the tax imposed in accordance with subsection (a) of this section shall pay, for each such income year, an additional tax in an amount equal to twenty per cent of the tax calculated under said subsection (a) for such income year, without reduction of the tax so calculated by the amount of any credit against such tax. The additional amount of tax determined under this subsection for any income year shall constitute a part of the tax imposed by the provisions of said subsection (a) and shall become due and be paid, collected and enforced as provided in this chapter.
2230	757
2231	758		(2) With respect to income years commencing on or after January 1, 1992, and prior to January 1, 1993, any company subject to the tax imposed in accordance with subsection (a) of this section shall pay, for each such income year, an additional tax in an amount equal to ten per cent of the tax calculated under said subsection (a) for such income year, without reduction of the tax so calculated by the amount of any credit against such tax. The additional amount of tax determined under this subsection for any income year shall constitute a part of the tax imposed by the provisions of said subsection (a) and shall become due and be paid, collected and enforced as provided in this chapter.
2232	759
2233	760		(3) With respect to income years commencing on or after January 1, 2003, and prior to January 1, 2004, any company subject to the tax imposed in accordance with subsection (a) of this section shall pay, for each such income year, an additional tax in an amount equal to twenty per cent of the tax calculated under said subsection (a) for such income year, without reduction of the tax so calculated by the amount of any credit against such tax. The additional amount of tax determined under this subsection for any income year shall constitute a part of the tax imposed by the provisions of said subsection (a) and shall become due and be paid, collected and enforced as provided in this chapter.
2234	761
2235		-	(4) With respect to income years commencing on or after January 1, 2004, and prior to January 1, 2005, any company subject to the tax imposed in accordance with subsection (a) of this section shall pay, for each such income year, an additional tax in an amount equal to twenty-five per cent of the tax calculated under said subsection (a) for such income year, without reduction of the tax so calculated by the amount of any credit against such tax, except that any company that pays the minimum tax of two hundred fifty dollars under section 12-219, as amended by this act, or 12-223c~~, as amended by this act,~~ for such income year shall not be subject to the additional tax imposed by this subdivision. The additional amount of tax determined under this subdivision for any income year shall constitute a part of the tax imposed by the provisions of said subsection (a) and shall become due and be paid, collected and enforced as provided in this chapter.
	762	+	(4) With respect to income years commencing on or after January 1, 2004, and prior to January 1, 2005, any company subject to the tax imposed in accordance with subsection (a) of this section shall pay, for each such income year, an additional tax in an amount equal to twenty-five per cent of the tax calculated under said subsection (a) for such income year, without reduction of the tax so calculated by the amount of any credit against such tax, except that any company that pays the minimum tax of two hundred fifty dollars under section 12-219, as amended by this act, or 12-223c for such income year shall not be subject to the additional tax imposed by this subdivision. The additional amount of tax determined under this subdivision for any income year shall constitute a part of the tax imposed by the provisions of said subsection (a) and shall become due and be paid, collected and enforced as provided in this chapter.
2236	763
2237	764		(5) With respect to income years commencing on or after January 1, 2006, and prior to January 1, 2007, any company subject to the tax imposed in accordance with subsection (a) of this section shall pay, except when the tax so calculated is equal to two hundred fifty dollars, for each such income year, an additional tax in an amount equal to twenty per cent of the tax calculated under said subsection (a) for such income year, without reduction of the tax so calculated by the amount of any credit against such tax. The additional amount of tax determined under this subsection for any income year shall constitute a part of the tax imposed by the provisions of said subsection (a) and shall become due and be paid, collected and enforced as provided in this chapter.
2238	765
2239	766		(6) (A) With respect to income years commencing on or after January 1, 2009, and prior to January 1, 2012, any company subject to the tax imposed in accordance with subsection (a) of this section shall pay, for each such income year, except when the tax so calculated is equal to two hundred fifty dollars, an additional tax in an amount equal to ten per cent of the tax calculated under said subsection (a) for such income year, without reduction of the tax so calculated by the amount of any credit against such tax. The additional amount of tax determined under this subsection for any income year shall constitute a part of the tax imposed by the provisions of said subsection (a) and shall become due and be paid, collected and enforced as provided in this chapter.
2240	767
2241		-	(B) Any company whose gross income for the income year was less than one hundred million dollars shall not be subject to the additional tax imposed under subparagraph (A) of this subdivision. This exception shall not apply to companies filing a combined return for the income year under section 12-223a~~, as amended by this act,~~ or a unitary return under subsection (d) of section 12-218d~~, as amended by this act~~.
	768	+	(B) Any company whose gross income for the income year was less than one hundred million dollars shall not be subject to the additional tax imposed under subparagraph (A) of this subdivision. This exception shall not apply to companies filing a combined return for the income year under section 12-223a or a unitary return under subsection (d) of section 12-218d.
2242	769
2243		-	(7) (A) With respect to income years commencing on or after January 1, 2012, and prior to January 1, [2016] ~~2018,~~ any company subject to the tax imposed in accordance with subsection (a) of this section shall pay, for each such income year, except when the tax so calculated is equal to two hundred fifty dollars, an additional tax in an amount equal to twenty per cent of the tax calculated under said subsection (a) for such income year, without reduction of the tax so calculated by the amount of any credit against such tax. The additional amount of tax determined under this subsection for any income year shall constitute a part of the tax imposed by the provisions of said subsection (a) and shall become due and be paid, collected and enforced as provided in this chapter.
	770	+	(7) (A) With respect to income years commencing on or after January 1, 2012, [and prior to January 1, 2016,] any company subject to the tax imposed in accordance with subsection (a) of this section shall pay, for each such income year, except when the tax so calculated is equal to two hundred fifty dollars, an additional tax in an amount equal to twenty per cent of the tax calculated under said subsection (a) for such income year, without reduction of the tax so calculated by the amount of any credit against such tax. The additional amount of tax determined under this subsection for any income year shall constitute a part of the tax imposed by the provisions of said subsection (a) and shall become due and be paid, collected and enforced as provided in this chapter.
2244	771
2245		-	(B) Any company whose gross income for the income year was less than one hundred million dollars shall not be subject to the additional tax imposed under subparagraph (A) of this subdivision. This exception shall not apply to companies filing a combined return for the income year under section 12-223a~~, as amended by this act,~~ or a unitary return under subsection (d) of section 12-218d~~, as amended by this act~~.
	772	+	(B) Any company whose gross income for the income year was less than one hundred million dollars shall not be subject to the additional tax imposed under subparagraph (A) of this subdivision. This exception shall not apply to companies filing a combined return for the income year under section 12-223a or a unitary return under subsection (d) of section 12-218d.
2246	773
2247		-	(8) (A) With respect to the income year commencing January 1, 2018, any company subject to the tax imposed in accordance with subsection (a) of this section shall pay, for such income year, except when the tax so calculated is equal to two hundred fifty dollars, an additional tax in an amount equal to ten per cent of the tax calculated under said subsection (a) for such income year, without reduction of the tax so calculated by the amount of any credit against such tax. The additional amount of tax determined under this subsection for any income year shall constitute a part of the tax imposed by the provisions of said subsection (a) and shall become due and be paid, collected and enforced as provided in this chapter.
2248		-
2249		-	(B) Any company whose gross income for the income year was less than one hundred million dollars shall not be subject to the additional tax imposed under subparagraph (A) of this subdivision. This exception shall not apply to companies filing a combined return for the income year under section 12-223a, as amended by this act, or a unitary return under subsection (d) of section 12-218d, as amended by this act.
2250		-
2251		-	Sec. 8. Subsection (b) of section 12-219 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to income years commencing on or after January 1, 2016):
	774	+	Sec. 6. Subsection (b) of section 12-219 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to income years commencing on or after January 1, 2016):
2252	775
2253	776		(b) (1) With respect to income years commencing on or after January 1, 1989, and prior to January 1, 1992, the additional tax imposed on any company and calculated in accordance with subsection (a) of this section shall, for each such income year, except when the tax so calculated is equal to two hundred fifty dollars, be increased by adding thereto an amount equal to twenty per cent of the additional tax so calculated for such income year, without reduction of the additional tax so calculated by the amount of any credit against such tax. The increased amount of tax payable by any company under this section, as determined in accordance with this subsection, shall become due and be paid, collected and enforced as provided in this chapter.
2254	777
2255	778		(2) With respect to income years commencing on or after January 1, 1992, and prior to January 1, 1993, the additional tax imposed on any company and calculated in accordance with subsection (a) of this section shall, for each such income year, except when the tax so calculated is equal to two hundred fifty dollars, be increased by adding thereto an amount equal to ten per cent of the additional tax so calculated for such income year, without reduction of the tax so calculated by the amount of any credit against such tax. The increased amount of tax payable by any company under this section, as determined in accordance with this subsection, shall become due and be paid, collected and enforced as provided in this chapter.
2256	779
2257	780		(3) With respect to income years commencing on or after January 1, 2003, and prior to January 1, 2004, the additional tax imposed on any company and calculated in accordance with subsection (a) of this section shall, for each such income year, be increased by adding thereto an amount equal to twenty per cent of the additional tax so calculated for such income year, without reduction of the tax so calculated by the amount of any credit against such tax. The increased amount of tax payable by any company under this section, as determined in accordance with this subsection, shall become due and be paid, collected and enforced as provided in this chapter.
2258	781
2259		-	(4) With respect to income years commencing on or after January 1, 2004, and prior to January 1, 2005, the additional tax imposed on any company and calculated in accordance with subsection (a) of this section shall, for each such income year, be increased by adding thereto an amount equal to twenty-five per cent of the additional tax so calculated for such income year, without reduction of the tax so calculated by the amount of any credit against such tax, except that any company that pays the minimum tax of two hundred fifty dollars under this section or section 12-223c~~, as amended by this act,~~ for such income year shall not be subject to such additional tax. The increased amount of tax payable by any company under this subdivision, as determined in accordance with this subsection, shall become due and be paid, collected and enforced as provided in this chapter.
	782	+	(4) With respect to income years commencing on or after January 1, 2004, and prior to January 1, 2005, the additional tax imposed on any company and calculated in accordance with subsection (a) of this section shall, for each such income year, be increased by adding thereto an amount equal to twenty-five per cent of the additional tax so calculated for such income year, without reduction of the tax so calculated by the amount of any credit against such tax, except that any company that pays the minimum tax of two hundred fifty dollars under this section or section 12-223c for such income year shall not be subject to such additional tax. The increased amount of tax payable by any company under this subdivision, as determined in accordance with this subsection, shall become due and be paid, collected and enforced as provided in this chapter.
2260	783
2261	784		(5) With respect to income years commencing on or after January 1, 2006, and prior to January 1, 2007, the additional tax imposed on any company and calculated in accordance with subsection (a) of this section shall, for each such income year, except when the tax so calculated is equal to two hundred fifty dollars, be increased by adding thereto an amount equal to twenty per cent of the additional tax so calculated for such income year, without reduction of the tax so calculated by the amount of any credit against such tax. The increased amount of tax payable by any company under this section, as determined in accordance with this subsection, shall become due and be paid, collected and enforced as provided in this chapter.
2262	785
2263	786		(6) (A) With respect to income years commencing on or after January 1, 2009, and prior to January 1, 2012, the additional tax imposed on any company and calculated in accordance with subsection (a) of this section shall, for each such income year, except when the tax so calculated is equal to two hundred fifty dollars, be increased by adding thereto an amount equal to ten per cent of the additional tax so calculated for such income year, without reduction of the tax so calculated by the amount of any credit against such tax. The increased amount of tax payable by any company under this section, as determined in accordance with this subsection, shall become due and be paid, collected and enforced as provided in this chapter.
2264	787
2265		-	(B) Any company whose gross income for the income year was less than one hundred million dollars shall not be subject to the additional tax imposed under subparagraph (A) of this subdivision. This exception shall not apply to companies filing a combined return for the income year under section 12-223a~~, as amended by this act,~~ or a unitary return under subsection (d) of section 12-218d~~, as amended by this act~~.
	788	+	(B) Any company whose gross income for the income year was less than one hundred million dollars shall not be subject to the additional tax imposed under subparagraph (A) of this subdivision. This exception shall not apply to companies filing a combined return for the income year under section 12-223a or a unitary return under subsection (d) of section 12-218d.
2266	789
2267		-	(7) (A) With respect to income years commencing on or after January 1, 2012, and prior to January 1, [2016] ~~2018,~~ the additional tax imposed on any company and calculated in accordance with subsection (a) of this section shall, for each such income year, except when the tax so calculated is equal to two hundred fifty dollars, be increased by adding thereto an amount equal to twenty per cent of the additional tax so calculated for such income year, without reduction of the tax so calculated by the amount of any credit against such tax. The increased amount of tax payable by any company under this section, as determined in accordance with this subsection, shall become due and be paid, collected and enforced as provided in this chapter.
	790	+	(7) (A) With respect to income years commencing on or after January 1, 2012, [and prior to January 1, 2016,] the additional tax imposed on any company and calculated in accordance with subsection (a) of this section shall, for each such income year, except when the tax so calculated is equal to two hundred fifty dollars, be increased by adding thereto an amount equal to twenty per cent of the additional tax so calculated for such income year, without reduction of the tax so calculated by the amount of any credit against such tax. The increased amount of tax payable by any company under this section, as determined in accordance with this subsection, shall become due and be paid, collected and enforced as provided in this chapter.
2268	791
2269		-	(B) Any company whose gross income for the income year was less than one hundred million dollars shall not be subject to the additional tax imposed under subparagraph (A) of this subdivision. This exception shall not apply to companies filing a combined return for the income year under section 12-223a~~, as amended by this act,~~ or a unitary return under subsection (d) of section 12-218d~~, as amended by this act~~.
	792	+	(B) Any company whose gross income for the income year was less than one hundred million dollars shall not be subject to the additional tax imposed under subparagraph (A) of this subdivision. This exception shall not apply to companies filing a combined return for the income year under section 12-223a or a unitary return under subsection (d) of section 12-218d.
2270	793
2271		-	(8) (A) With respect to the income year commencing January 1, 2018, the additional tax imposed on any company and calculated in accordance with subsection (a) of this section shall, for such income year, except when the tax so calculated is equal to two hundred fifty dollars, be increased by adding thereto an amount equal to ten per cent of the additional tax so calculated for such income year, without reduction of the tax so calculated by the amount of any credit against such tax. The increased amount of tax payable by any company under this section, as determined in accordance with this subsection, shall become due and be paid, collected and enforced as provided in this chapter.
2272		-
2273		-	(B) Any company whose gross income for the income year was less than one hundred million dollars shall not be subject to the additional tax imposed under subparagraph (A) of this subdivision. This exception shall not apply to companies filing a combined return for the income year under section 12-223a, as amended by this act, or a unitary return under subsection (d) of section 12-218d, as amended by this act.
2274		-
2275		-	Sec. 9. Subsection (a) of section 12-211a of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to calendar years commencing on or after January 1, 2015):
	794	+	Sec. 7. Subsection (a) of section 12-211a of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to calendar years commencing on or after January 1, 2015):
2276	795
2277	796		(a) (1) Notwithstanding any provision of the general statutes, and except as otherwise provided in subdivision (5) of this subsection or in subsection (b) of this section, the amount of tax credit or credits otherwise allowable against the tax imposed under this chapter for any calendar year shall not exceed seventy per cent of the amount of tax due from such taxpayer under this chapter with respect to such calendar year of the taxpayer prior to the application of such credit or credits.
2278	797
2279		-	(2) For the calendar year commencing January 1, 2011, "type one tax credits" means tax credits allowable under section 12-217jj, as amended by this act, 12-217kk or 12-217ll; "type two tax credits" means tax credits allowable under section 38a-88a~~, as amended by this act~~; "type three tax credits" means tax credits that are not type one tax credits or type two tax credits; "thirty per cent threshold" means thirty per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credit; "fifty-five per cent threshold" means fifty-five per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credits; and "seventy per cent threshold" means seventy per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credits.
	798	+	(2) For the calendar year commencing January 1, 2011, "type one tax credits" means tax credits allowable under section 12-217jj, as amended by this act, 12-217kk or 12-217ll; "type two tax credits" means tax credits allowable under section 38a-88a; "type three tax credits" means tax credits that are not type one tax credits or type two tax credits; "thirty per cent threshold" means thirty per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credit; "fifty-five per cent threshold" means fifty-five per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credits; and "seventy per cent threshold" means seventy per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credits.
2280	799
2281		-	(3) For the calendar year commencing January 1, 2012, "type one tax credits" means the tax credit allowable under section 12-217ll; "type two tax credits" means tax credits allowable under section 38a-88a~~, as amended by this act~~; "type three tax credits" means tax credits that are not type one tax credits or type two tax credits; "thirty per cent threshold" means thirty per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credit; "fifty-five per cent threshold" means fifty-five per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credits; and "seventy per cent threshold" means seventy per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credits.
	800	+	(3) For the calendar year commencing January 1, 2012, "type one tax credits" means the tax credit allowable under section 12-217ll; "type two tax credits" means tax credits allowable under section 38a-88a; "type three tax credits" means tax credits that are not type one tax credits or type two tax credits; "thirty per cent threshold" means thirty per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credit; "fifty-five per cent threshold" means fifty-five per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credits; and "seventy per cent threshold" means seventy per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credits.
2282	801
2283		-	(4) For the calendar years commencing January 1, 2013, [and] January 1, 2014, January 1, 2015, and January 1, 2016, "type one tax credits" means the tax credit allowable under sections 12-217jj, as amended by this act, 12-217kk and 12-217ll; "type two tax credits" means tax credits allowable under section 38a-88a~~, as amended by this act~~; "type three tax credits" means tax credits that are not type one tax credits or type two tax credits; "thirty per cent threshold" means thirty per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credit; "fifty-five per cent threshold" means fifty-five per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credits; and "seventy per cent threshold" means seventy per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credits.
	802	+	(4) For the calendar years commencing January 1, 2013, [and] January 1, 2014, January 1, 2015, and January 1, 2016, "type one tax credits" means the tax credit allowable under sections 12-217jj, as amended by this act, 12-217kk and 12-217ll; "type two tax credits" means tax credits allowable under section 38a-88a; "type three tax credits" means tax credits that are not type one tax credits or type two tax credits; "thirty per cent threshold" means thirty per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credit; "fifty-five per cent threshold" means fifty-five per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credits; and "seventy per cent threshold" means seventy per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credits.
2284	803
2285	804		(5) For calendar years commencing on or after January 1, 2011, and prior to January 1, [2015] 2017, and subject to the provisions of subdivisions (2), (3) and (4) of this subsection, the amount of tax credit or credits otherwise allowable against the tax imposed under this chapter shall not exceed:
2286	805
2287	806		(A) If the tax credit or credits being claimed by a taxpayer are type three tax credits only, thirty per cent of the amount of tax due from such taxpayer under this chapter with respect to said calendar years of the taxpayer prior to the application of such credit or credits.
2288	807
2289	808		(B) If the tax credit or credits being claimed by a taxpayer are type one tax credits and type three tax credits, but not type two tax credits, fifty-five per cent of the amount of tax due from such taxpayer under this chapter with respect to said calendar years of the taxpayer prior to the application of such credit or credits, provided (i) type three tax credits shall be claimed before type one tax credits are claimed, (ii) the type three tax credits being claimed may not exceed the thirty per cent threshold, and (iii) the sum of the type one tax credits and the type three tax credits being claimed may not exceed the fifty-five per cent threshold.
2290	809
2291	810		(C) If the tax credit or credits being claimed by a taxpayer are type two tax credits and type three tax credits, but not type one tax credits, seventy per cent of the amount of tax due from such taxpayer under this chapter with respect to said calendar years of the taxpayer prior to the application of such credit or credits, provided (i) type three tax credits shall be claimed before type two tax credits are claimed, (ii) the type three tax credits being claimed may not exceed the thirty per cent threshold, and (iii) the sum of the type two tax credits and the type three tax credits being claimed may not exceed the seventy per cent threshold.
2292	811
2293	812		(D) If the tax credit or credits being claimed by a taxpayer are type one tax credits, type two tax credits and type three tax credits, seventy per cent of the amount of tax due from such taxpayer under this chapter with respect to said calendar years of the taxpayer prior to the application of such credits, provided (i) type three tax credits shall be claimed before type one tax credits or type two tax credits are claimed, and the type one tax credits shall be claimed before the type two tax credits are claimed, (ii) the type three tax credits being claimed may not exceed the thirty per cent threshold, (iii) the sum of the type one tax credits and the type three tax credits being claimed may not exceed the fifty-five per cent threshold, and (iv) the sum of the type one tax credits, the type two tax credits and the type three tax credits being claimed may not exceed the seventy per cent threshold.
2294	813
2295	814		(E) If the tax credit or credits being claimed by a taxpayer are type one tax credits and type two tax credits only, but not type three tax credits, seventy per cent of the amount of tax due from such taxpayer under this chapter with respect to said calendar years of the taxpayer prior to the application of such credits, provided (i) the type one tax credits shall be claimed before type two tax credits are claimed, (ii) the type one tax credits being claimed may not exceed the fifty-five per cent threshold, and (iii) the sum of the type one tax credits and the type two tax credits being claimed may not exceed the seventy per cent threshold.
2296	815
2297		-	Sec. 10. Subdivision (3) of subsection (a) of section 12-217jj of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):
	816	+	Sec. 8. Subdivision (3) of subsection (a) of section 12-217jj of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):
2298	817
2299	818		(3) (A) "Qualified production" means entertainment content created in whole or in part within the state, including motion pictures, except as otherwise provided in this subparagraph; documentaries; long-form, specials, mini-series, series, sound recordings, videos and music videos and interstitials television programming; interactive television; relocated television production; interactive games; videogames; commercials; any format of digital media, including an interactive web site, created for distribution or exhibition to the general public; and any trailer, pilot, video teaser or demo created primarily to stimulate the sale, marketing, promotion or exploitation of future investment in either a product or a qualified production via any means and media in any digital media format, film or videotape, provided such program meets all the underlying criteria of a qualified production. For the state fiscal years ending June 30, 2014, [and] June 30, 2015, June 30, 2016, and June 30, 2017, "qualified production" shall not include a motion picture that has not been designated as a state-certified qualified production prior to July 1, 2013, and no tax credit voucher for such motion picture may be issued during said years, except, for the state fiscal [year] years ending June 30, 2015, June 30, 2016, and June 30, 2017, "qualified production" shall include a motion picture for which twenty-five per cent or more of the principal photography shooting days are in this state at a facility that receives not less than twenty-five million dollars in private investment and opens for business on or after July 1, 2013, and a tax credit voucher may be issued for such motion picture.
2300	819
2301	820		(B) "Qualified production" shall not include any ongoing television program created primarily as news, weather or financial market reports; a production featuring current events, other than a relocated television production, sporting events, an awards show or other gala event; a production whose sole purpose is fundraising; a long-form production that primarily markets a product or service; a production used for corporate training or in-house corporate advertising or other similar productions; or any production for which records are required to be maintained under 18 USC 2257 with respect to sexually explicit content.
2302	821
2303		-	Sec. 11. Subdivision (1) of section 12-408 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to sales occurring on or after ~~October~~ 1, 2015, and to sales of services that are billed to customers for a period that includes said ~~October~~ 1, 2015, date):
	822	+	Sec. 9. Subparagraph (A) of subdivision (1) of section 12-408 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to sales occurring on or after November 1, 2015, and to sales of services that are billed to customers for a period that includes said November 1, 2015, date):
2304	823
2305		-	~~(1)~~ (A) For the privilege of making any sales, as defined in subdivision (2) of subsection (a) of section 12-407, at retail, in this state for a consideration, a ~~state revenue tax and municipal revenue~~ tax is hereby imposed on all retailers at the ~~following rates: [~~rate of six and thirty-five-hundredths] ~~(i) With respect to the state revenue tax, at the rate of five and eighty-five~~-hundredths per cent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail or from the rendering of any services constituting a sale in accordance with subdivision (2) of subsection (a) of section 12-407, and (ii) with respect to the municipal revenue tax, at a rate of one-half of one per cent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail or from the rendering of any services constituting a sale in accordance with subdivision (2) of subsection (a) of section 12-407 with respect to the municipal revenue tax, except, in lieu of said [rate of six and thirty-five-hundredths per cent~~] rates~~, the rates provided in subparagraphs (B) to (H), inclusive, of this subdivision;
	824	+	(A) For the privilege of making any sales, as defined in subdivision (2) of subsection (a) of section 12-407, at retail, in this state for a consideration, a tax is hereby imposed on all retailers at the rate of six and [thirty-five-hundredths] twenty-hundredths per cent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail or from the rendering of any services constituting a sale in accordance with subdivision (2) of subsection (a) of section 12-407, except, in lieu of said rate of six and [thirty-five-hundredths] twenty-hundredths per cent, the rates provided in subparagraphs (B) to (H), inclusive, of this subdivision;
2306	825
2307		-	(B) ~~At a rate~~ of ~~fifteen per cent with respect~~ to ~~each transfer of occupancy, from the total amount of rent received for such occupancy of any room~~ or ~~rooms in a hotel or lodging house for the first period not exceeding thirty consecutive calendar days;~~
	826	+	Sec. 10. Subdivision (3) of section 12-408 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to sales occurring on or after November 1, 2015):
2308	827
2309		-	(C) With respect to the sale of a motor vehicle to any individual who is a member of the armed forces of the United States and is on full-time active duty in Connecticut and who is considered, under 50 App USC 574, a resident of another state, or to any such individual and the spouse thereof, at a rate of four and one-half per cent of the gross receipts of any retailer from such sales, provided such retailer requires and maintains a declaration by such individual, prescribed as to form by the commissioner and bearing notice to the effect that false statements made in such declaration are punishable, or other evidence, satisfactory to the commissioner, concerning the purchaser's state of residence under 50 App USC 574;
2310		-
2311		-	(D) (i) With respect to the sales of computer and data processing services occurring on or after July 1, 1997, and prior to July 1, 1998, at the rate of five per cent, on or after July 1, 1998, and prior to July 1, 1999, at the rate of four per cent, on or after July 1, 1999, and prior to July 1, 2000, at the rate of three per cent, on or after July 1, 2000, and prior to July 1, 2001, at the rate of two per cent, on or after July 1, 2001, at the rate of one per cent, and (ii) with respect to sales of Internet access services, on and after July 1, 2001, such services shall be exempt from such tax;
2312		-
2313		-	(E) (i) With respect to the sales of labor that is otherwise taxable under subparagraph (C) or (G) of subdivision (2) of subsection (a) of section 12-407 on existing vessels and repair or maintenance services on vessels occurring on and after July 1, 1999, such services shall be exempt from such tax;
2314		-
2315		-	(ii) With respect to the sale of a vessel, such sale shall be exempt from such tax provided such vessel is docked in this state for sixty or fewer days in a calendar year;
2316		-
2317		-	(F) With respect to patient care services for which payment is received by the hospital on or after July 1, 1999, and prior to July 1, 2001, at the rate of five and three-fourths per cent and on and after July 1, 2001, such services shall be exempt from such tax;
2318		-
2319		-	(G) With respect to the rental or leasing of a passenger motor vehicle for a period of thirty consecutive calendar days or less, at a rate of nine and thirty-five-hundredths per cent;
2320		-
2321		-	(H) With respect to the sale of (i) a motor vehicle for a sales price exceeding fifty thousand dollars, at a rate of seven per cent on the entire sales price, (ii) jewelry, whether real or imitation, for a sales price exceeding five thousand dollars, at a rate of seven per cent on the entire sales price, and (iii) an article of clothing or footwear intended to be worn on or about the human body, a handbag, luggage, umbrella, wallet or watch for a sales price exceeding one thousand dollars, at a rate of seven per cent on the entire sales price. For purposes of this subparagraph, "motor vehicle" has the meaning provided in section 14-1, but does not include a motor vehicle subject to the provisions of subparagraph (C) of this subdivision, a motor vehicle having a gross vehicle weight rating over twelve thousand five hundred pounds, or a motor vehicle having a gross vehicle weight rating of twelve thousand five hundred pounds or less that is not used for private passenger purposes, but is designed or used to transport merchandise, freight or persons in connection with any business enterprise and issued a commercial registration or more specific type of registration by the Department of Motor Vehicles;
2322		-
2323		-	(I) The rate of tax imposed by this chapter shall be applicable to all retail sales upon the effective date of such rate, except that a new rate which represents an increase in the rate applicable to the sale shall not apply to any sales transaction wherein a binding sales contract without an escalator clause has been entered into prior to the effective date of the new rate and delivery is made within ninety days after the effective date of the new rate. For the purposes of payment of the tax imposed under this section, any retailer of services taxable under subparagraph (I) of subdivision (2) of subsection (a) of section 12-407, who computes taxable income, for purposes of taxation under the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended, on an accounting basis which recognizes only cash or other valuable consideration actually received as income and who is liable for such tax only due to the rendering of such services may make payments related to such tax for the period during which such income is received, without penalty or interest, without regard to when such service is rendered; [and]
2324		-
2325		-	(J) For calendar quarters ending on or after September 30, 2011, the commissioner shall deposit into the regional planning incentive account, established pursuant to section 4-66k, six and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (B) of this subdivision and ten and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (G) of this subdivision; and
2326		-
2327		-	(K) For calendar quarters ending on or after December 31, 2015, the commissioner shall deposit into the municipal revenue sharing account established pursuant to section 4-66l the amounts received by the state from the municipal revenue tax imposed under this chapter.
2328		-
2329		-	Sec. 12. Subdivision (3) of section 12-408 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to sales occurring on or after October 1, 2015):
2330		-
2331		-	(3) (A) For the purpose of adding and collecting the state revenue tax imposed by this chapter, or an amount equal as nearly as possible or practicable to the average equivalent thereof, by the retailer from the consumer the following bracket system shall be in force and effect as follows:
	828	+	(3) For the purpose of adding and collecting the tax imposed by this chapter, or an amount equal as nearly as possible or practicable to the average equivalent thereof, by the retailer from the consumer the following bracket system shall be in force and effect as follows:
2332	829
2333	830
2334	831
2335		-	~~T301~~ Amount of Sale Amount of Tax
2336		-	~~T302~~ $0.00 to [$0.07] $0.08 inclusive No Tax
2337		-	~~T303~~ [.08 to .23] .09 to .25 inclusive 1 cent
2338		-	~~T304~~ [.24 to .39] .26 to .42 inclusive 2 cents
2339		-	~~T305~~ [.40 to .55] .43 to .59 inclusive 3 cents
2340		-	~~T306~~ [.56 to .70] .60 to .76 inclusive 4 cents
2341		-	~~T307~~ [.71 to .86] .77 to .94 inclusive 5 cents
2342		-	~~T308~~ [.87 to 1.02] .95 to 1.11 inclusive 6 cents
2343		-	~~T309~~ [1.03 to 1.18 inclusive~~] [~~7 cents]
	832	+	T113 Amount of Sale Amount of Tax
	833	+	T114 $0.00 to [$0.07] $0.08 inclusive No Tax
	834	+	T115 [.08 to .23] .09 to .24 inclusive 1 cent
	835	+	T116 [.24 to .39] .25 to .40 inclusive 2 cents
	836	+	T117 [.40 to .55] .41 to .56 inclusive 3 cents
	837	+	T118 [.56 to .70] .57 to .72 inclusive 4 cents
	838	+	T119 [.71 to .86] .73 to .88 inclusive 5 cents
	839	+	T120 [.87 to 1.02] .89 to 1.04 inclusive 6 cents
	840	+	T121 [1.03 to 1.18] 1.05 to 1.20 inclusive 7 cents
2344	841
2345		-	~~T301~~
	842	+	T113
2346	843
2347	844		Amount of Sale
2348	845
2349	846		Amount of Tax
2350	847
2351		-	~~T302~~
	848	+	T114
2352	849
2353	850		$0.00 to [$0.07] $0.08 inclusive
2354	851
2355	852		No Tax
2356	853
2357		-	~~T303~~
	854	+	T115
2358	855
2359		-	[.08 to .23] .09 to .25 inclusive
	856	+	[.08 to .23] .09 to .24 inclusive
2360	857
2361	858		1 cent
2362	859
2363		-	~~T304~~
	860	+	T116
2364	861
2365		-	[.24 to .39] .26 to .42 inclusive
	862	+	[.24 to .39] .25 to .40 inclusive
2366	863
2367	864		2 cents
2368	865
2369		-	~~T305~~
	866	+	T117
2370	867
2371		-	[.40 to .55] .43 to .59 inclusive
	868	+	[.40 to .55] .41 to .56 inclusive
2372	869
2373	870		3 cents
2374	871
2375		-	~~T306~~
	872	+	T118
2376	873
2377		-	[.56 to .70] .60 to .76 inclusive
	874	+	[.56 to .70] .57 to .72 inclusive
2378	875
2379	876		4 cents
2380	877
2381		-	~~T307~~
	878	+	T119
2382	879
2383		-	[.71 to .86] .77 to .94 inclusive
	880	+	[.71 to .86] .73 to .88 inclusive
2384	881
2385	882		5 cents
2386	883
2387		-	~~T308~~
	884	+	T120
2388	885
2389		-	[.87 to 1.02] .95 to 1.11 inclusive
	886	+	[.87 to 1.02] .89 to 1.04 inclusive
2390	887
2391	888		6 cents
2392	889
2393		-	~~T309~~
	890	+	T121
2394	891
2395		-	[1.03 to 1.18 inclusive]
	892	+	[1.03 to 1.18] 1.05 to 1.20 inclusive
2396	893
2397		-	[7 cents]
	894	+	7 cents
2398	895
2399		-	On all sales above [$1.18] $1.11, the ~~state revenue~~ tax shall be computed at the rate of [six and thirty-five-hundredths] ~~five and eighty-five~~-hundredths per cent.
	896	+	On all sales above [$1.18] $1.20, the tax shall be computed at the rate of six and [thirty-five-hundredths] twenty-hundredths per cent.
2400	897
2401		-	(B) For the purpose of adding and collecting the municipal revenue tax imposed by this chapter, or an amount equal as nearly as possible or practicable to the average equivalent thereof, by the retailer from the consumer the following bracket system shall be in force and effect as follows:
	898	+	Sec. 11. Subparagraph (A) of subdivision (1) of section 12-411 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to sales occurring on or after November 1, 2015, and to sales of services that are billed to customers for a period that includes said November 1, 2015, date):
	899	+
	900	+	(A) An excise tax is hereby imposed on the storage, acceptance, consumption or any other use in this state of tangible personal property purchased from any retailer for storage, acceptance, consumption or any other use in this state, the acceptance or receipt of any services constituting a sale in accordance with subdivision (2) of subsection (a) of section 12-407, purchased from any retailer for consumption or use in this state, or the storage, acceptance, consumption or any other use in this state of tangible personal property which has been manufactured, fabricated, assembled or processed from materials by a person, either within or without this state, for storage, acceptance, consumption or any other use by such person in this state, to be measured by the sales price of materials, at the rate of six and [thirty-five-hundredths] twenty-hundredths per cent of the sales price of such property or services, except, in lieu of said rate of six and [thirty-five-hundredths] twenty-hundredths per cent;
	901	+
	902	+	Sec. 12. Subsection (c) of section 12-411b of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to sales occurring on or after November 1, 2015, and to sales of services that are billed to customers for a period that includes said November 1, 2015, date):
	903	+
	904	+	(c) Any agreement entered into under subsection (a) of this section may provide that the contractor and its affiliates shall collect the use tax only on items that are subject to the six and [thirty-five-hundredths] twenty-hundredths per cent rate of tax.
	905	+
	906	+	Sec. 13. Subparagraph (A) of subdivision (1) of section 12-408 of the general statutes, as amended by section 9 of this act, is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to sales occurring on or after April 1, 2017, and to sales of services that are billed to customers for a period that includes said April 1, 2017, date):
	907	+
	908	+	(A) For the privilege of making any sales, as defined in subdivision (2) of subsection (a) of section 12-407, at retail, in this state for a consideration, a tax is hereby imposed on all retailers at the rate of [six and twenty-hundredths] five and ninety-five-hundredths per cent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail or from the rendering of any services constituting a sale in accordance with subdivision (2) of subsection (a) of section 12-407, except, in lieu of said rate of [six and twenty-hundredths] five and ninety-five-hundredths per cent, the rates provided in subparagraphs (B) to (H), inclusive, of this subdivision;
	909	+
	910	+	Sec. 14. Subdivision (3) of section 12-408 of the general statutes, as amended by section 10 of this act, is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to sales occurring on or after April 1, 2017):
	911	+
	912	+	(3) For the purpose of adding and collecting the tax imposed by this chapter, or an amount equal as nearly as possible or practicable to the average equivalent thereof, by the retailer from the consumer the following bracket system shall be in force and effect as follows:
2402	913
2403	914
2404	915
2405		-	T310 Amount of Sale Amount of Tax
2406		-	T311 $0.00 to $0.99 inclusive No Tax
2407		-	T312 1.00 to 2.99 inclusive 1 cent
	916	+	T122 Amount of Sale Amount of Tax
	917	+	T123 $0.00 to $0.08 inclusive No Tax
	918	+	T124 .09 to [.24] .25 inclusive 1 cent
	919	+	T125 [.25 to .40] .26 to .42 inclusive 2 cents
	920	+	T126 [.41 to .56] .43 to .58 inclusive 3 cents
	921	+	T127 [.57 to .72] .59 to .75 inclusive 4 cents
	922	+	T128 [.73 to .88] .76 to .92 inclusive 5 cents
	923	+	T129 [.89 to 1.04] .93 to 1.09 inclusive 6 cents
	924	+	T130 [1.05 to 1.20] 1.10 to 1.26 inclusive 7 cents
2408	925
2409		-	~~T310~~
	926	+	T122
2410	927
2411	928		Amount of Sale
2412	929
2413	930		Amount of Tax
2414	931
2415		-	~~T311~~
	932	+	T123
2416	933
2417		-	$0.00 to $0.99 inclusive
	934	+	$0.00 to $0.08 inclusive
2418	935
2419	936		No Tax
2420	937
2421		-	~~T312~~
	938	+	T124
2422	939
2423		-	1.00 to 2.99 inclusive
	940	+	.09 to [.24] .25 inclusive
2424	941
2425	942		1 cent
2426	943
2427		-	~~On all sales above $2.99, the municipal revenue tax shall be computed at the rate of one-half of one per cent.~~
	944	+	T125
2428	945
2429		-	Sec. 13. Subparagraph (A) of subdivision (1) of section 12-411 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to sales occurring on or after October 1, 2015, and to sales of services that are billed to customers for a period that includes said October 1, 2015, date):
2430		-
2431		-	(1) (A) An excise tax is hereby imposed on the storage, acceptance, consumption or any other use in this state of tangible personal property purchased from any retailer for storage, acceptance, consumption or any other use in this state, the acceptance or receipt of any services constituting a sale in accordance with subdivision (2) of subsection (a) of section 12-407, purchased from any retailer for consumption or use in this state, or the storage, acceptance, consumption or any other use in this state of tangible personal property which has been manufactured, fabricated, assembled or processed from materials by a person, either within or without this state, for storage, acceptance, consumption or any other use by such person in this state, to be measured by the sales price of materials, at the following rates: (i) With respect to the state revenue tax, at the rate of [six and thirty-five-hundredths] five and eighty-five-hundredths per cent of the sales price of such property or services, and (ii) with respect to the municipal revenue tax, at the rate of one-half of one per cent, except, in lieu of either of said [rate of six and thirty-five-hundredths per cent] rates;
2432		-
2433		-	Sec. 14. Subparagraph (A) of subdivision (1) of section 12-408 of the general statutes, as amended by section 11 of this act, is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to sales occurring on or after July 1, 2016, and to sales of services that are billed to customers for a period that includes said July 1, 2016, date):
2434		-
2435		-	(1) (A) For the privilege of making any sales, as defined in subdivision (2) of subsection (a) of section 12-407, at retail, in this state for a consideration, a state revenue tax and municipal revenue tax is hereby imposed on all retailers at the following rates: (i) With respect to the state revenue tax, at the rate of five and [eighty-five-hundredths] thirty-five hundredths per cent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail or from the rendering of any services constituting a sale in accordance with subdivision (2) of subsection (a) of section 12-407, and (ii) with respect to the municipal revenue tax, at a rate of one-half of one per cent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail or from the rendering of any services constituting a sale in accordance with subdivision (2) of subsection (a) of section 12-407 with respect to the municipal revenue tax, except, in lieu of said rates, the rates provided in subparagraphs (B) to (H), inclusive, of this subdivision;
2436		-
2437		-	Sec. 15. Subdivision (3) of section 12-408 of the general statutes, as amended by section 12 of this act, is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to sales occurring on or after July 1, 2016):
2438		-
2439		-	(3) (A) For the purpose of adding and collecting the state revenue tax imposed by this chapter, or an amount equal as nearly as possible or practicable to the average equivalent thereof, by the retailer from the consumer the following bracket system shall be in force and effect as follows:
2440		-
2441		-
2442		-
2443		-	T313 Amount of Sale Amount of Tax
2444		-	T314 $0.00 to [$0.08] $0.09 inclusive No Tax
2445		-	T315 [.09 to .25] .10 to .28 inclusive 1 cent
2446		-	T316 [.26 to .42] .29 to .46 inclusive 2 cents
2447		-	T317 [.43 to .59] .47 to .65 inclusive 3 cents
2448		-	T318 [.60 to .76] .66 to .84 inclusive 4 cents
2449		-	T319 [.77 to .94] .85 to 1.02 inclusive 5 cents
2450		-	T320 [.95 to 1.11] 1.03 to 1.21 inclusive 6 cents
2451		-
2452		-	T313
2453		-
2454		-	Amount of Sale
2455		-
2456		-	Amount of Tax
2457		-
2458		-	T314
2459		-
2460		-	$0.00 to [$0.08] $0.09 inclusive
2461		-
2462		-	No Tax
2463		-
2464		-	T315
2465		-
2466		-	[.09 to .25] .10 to .28 inclusive
2467		-
2468		-	1 cent
2469		-
2470		-	T316
2471		-
2472		-	[.26 to .42] .29 to .46 inclusive
	946	+	[.25 to .40] .26 to .42 inclusive
2473	947
2474	948		2 cents
2475	949
2476		-	~~T317~~
	950	+	T126
2477	951
2478		-	[.43 to .~~59] .47 to .65~~ inclusive
	952	+	[.41 to .56] .43 to .58 inclusive
2479	953
2480	954		3 cents
2481	955
2482		-	~~T318~~
	956	+	T127
2483	957
2484		-	[.60 to .76] .66 to .84 inclusive
	958	+	[.57 to .72] .59 to .75 inclusive
2485	959
2486	960		4 cents
2487	961
2488		-	~~T319~~
	962	+	T128
2489	963
2490		-	[.77 to .94] .85 to 1.02 inclusive
	964	+	[.73 to .88] .76 to .92 inclusive
2491	965
2492	966		5 cents
2493	967
2494		-	~~T320~~
	968	+	T129
2495	969
2496		-	[.95 to 1.11] 1.03 to 1.21 inclusive
	970	+	[.89 to 1.04] .93 to 1.09 inclusive
2497	971
2498	972		6 cents
2499	973
2500		-	~~On all sales above [$1.11] $1.21, the state revenue tax shall be computed at the rate of five and [eighty-five-hundredths] thirty-five-hundredths per cent.~~
	974	+	T130
2501	975
2502		-	~~(B) For the purpose of adding and collecting the municipal revenue tax imposed by this chapter, or an amount equal as nearly as possible or practicable~~ to ~~the average equivalent thereof,~~ ~~by the retailer from the consumer the following bracket system shall be in force and effect as follows:~~
	976	+	[1.05 to 1.20] 1.10 to 1.26 inclusive
2503	977
	978	+	7 cents
2504	979
	980	+	On all sales above [$1.20] $1.26, the tax shall be computed at the rate of [six and twenty-hundredths] five and ninety-five-hundredths per cent.
2505	981
2506		-	T321 Amount of Sale Amount of Tax
2507		-	T322 $0.00 to $0.99 inclusive No Tax
2508		-	T323 1.00 to 2.99 inclusive 1 cent
	982	+	Sec. 15. Subparagraph (A) of subdivision (1) of section 12-411 of the general statutes, as amended by section 11 of this act, is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to sales occurring on or after April 1, 2017, and to sales of services that are billed to customers for a period that includes said April 1, 2017, date):
2509	983
2510		-	~~T321~~
	984	+	(A) An excise tax is hereby imposed on the storage, acceptance, consumption or any other use in this state of tangible personal property purchased from any retailer for storage, acceptance, consumption or any other use in this state, the acceptance or receipt of any services constituting a sale in accordance with subdivision (2) of subsection (a) of section 12-407, purchased from any retailer for consumption or use in this state, or the storage, acceptance, consumption or any other use in this state of tangible personal property which has been manufactured, fabricated, assembled or processed from materials by a person, either within or without this state, for storage, acceptance, consumption or any other use by such person in this state, to be measured by the sales price of materials, at the rate of [six and twenty-hundredths] five and ninety-five-hundredths per cent of the sales price of such property or services, except, in lieu of said rate of [six and twenty-hundredths] five and ninety-five-hundredths per cent;
2511	985
2512		-	~~Amount~~ of ~~Sale~~
	986	+	Sec. 16. Subsection (c) of section 12-411b of the general statutes, as amended by section 12 of this act, is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to sales occurring on or after April 1, 2017, and to sales of services that are billed to customers for a period that includes said April 1, 2017, date):
2513	987
2514		-	~~Amount~~ of Tax
	988	+	(c) Any agreement entered into under subsection (a) of this section may provide that the contractor and its affiliates shall collect the use tax only on items that are subject to the [six and twenty-hundredths] five and ninety-five-hundredths per cent rate of tax.
2515	989
2516		-	T322
2517		-
2518		-	$0.00 to $0.99 inclusive
2519		-
2520		-	No Tax
2521		-
2522		-	T323
2523		-
2524		-	1.00 to 2.99 inclusive
2525		-
2526		-	1 cent
2527		-
2528		-	On all sales above $2.99, the municipal revenue tax shall be computed at the rate of one-half of one per cent.
2529		-
2530		-	Sec. 16. Subparagraph (A) of subdivision (1) of section 12-411 of the general statutes, as amended by section 13 of this act, is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to sales occurring on or after July 1, 2016, and to sales of services that are billed to customers for a period that includes said July 1, 2016, date):
2531		-
2532		-	(1) (A) An excise tax is hereby imposed on the storage, acceptance, consumption or any other use in this state of tangible personal property purchased from any retailer for storage, acceptance, consumption or any other use in this state, the acceptance or receipt of any services constituting a sale in accordance with subdivision (2) of subsection (a) of section 12-407, purchased from any retailer for consumption or use in this state, or the storage, acceptance, consumption or any other use in this state of tangible personal property which has been manufactured, fabricated, assembled or processed from materials by a person, either within or without this state, for storage, acceptance, consumption or any other use by such person in this state, to be measured by the sales price of materials, at the following rates: (i) With respect to the state revenue tax, at the rate of five and [eighty-five-hundredths] thirty-five-hundredths per cent of the sales price of such property or services, and (ii) with respect to the municipal revenue tax, at the rate of one-half of one per cent, except, in lieu of either of said rates;
2533		-
2534		-	Sec. 17. Subsection (c) of section 12-411b of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to sales occurring on or after October 1, 2015, and to sales of services that are billed to customers for a period that includes said October 1, 2015, date):
2535		-
2536		-	(c) Any agreement entered into under subsection (a) of this section may provide that the contractor and its affiliates shall collect the use tax only on items that are subject to the [six and thirty-five-hundredths per cent] rate of tax set forth in subparagraph (A) of subdivision (1) of section 12-408, as amended by this act.
2537		-
2538		-	Sec. 18. Subdivision (37) of subsection (a) of section 12-407 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2015, and applicable to sales occurring on or after said date, and to sales of services that are billed to customers for a period that includes said October 1, 2015, date):
2539		-
2540		-	(37) "Services" for purposes of subdivision (2) of this subsection, means:
2541		-
2542		-	(A) Computer and data processing services, including, but not limited to, time, programming, code writing, modification of existing programs, feasibility studies and installation and implementation of software programs and systems even where such services are rendered in connection with the development, creation or production of canned or custom software or the license of custom software; [, and exclusive of services rendered in connection with the creation, development hosting or maintenance of all or part of a web site which is part of the graphical, hypertext portion of the Internet, commonly referred to as the World Wide Web;]
2543		-
2544		-	(B) Credit information and reporting services;
2545		-
2546		-	(C) Services by employment agencies and agencies providing personnel services;
2547		-
2548		-	(D) Private investigation, protection, patrol work, watchman and armored car services, exclusive of (i) services of off-duty police officers and off-duty firefighters, and (ii) coin and currency services provided to a financial services company by or through another financial services company. For purposes of this subparagraph, "financial services company" has the same meaning as provided under subparagraphs (A) to (H), inclusive, of subdivision (6) of subsection (a) of section 12-218b, as amended by this act;
2549		-
2550		-	(E) Painting and lettering services;
2551		-
2552		-	(F) Photographic studio services;
2553		-
2554		-	(G) Telephone answering services;
2555		-
2556		-	(H) Stenographic services;
2557		-
2558		-	(I) Services to industrial, commercial or income-producing real property, including, but not limited to, such services as management, electrical, plumbing, painting and carpentry, provided income-producing property shall not include property used exclusively for residential purposes in which the owner resides and which contains no more than three dwelling units, or a housing facility for low and moderate income families and persons owned or operated by a nonprofit housing organization, as defined in subdivision (29) of section 12-412;
2559		-
2560		-	(J) Business analysis, management, management consulting and public relations services, excluding (i) any environmental consulting services, (ii) any training services provided by an institution of higher education licensed or accredited by the Board of Regents for Higher Education or Office of Higher Education pursuant to sections 10a-35a and 10a-34, respectively, and (iii) on and after January 1, 1994, any business analysis, management, management consulting and public relations services when such services are rendered in connection with an aircraft leased or owned by a certificated air carrier or in connection with an aircraft which has a maximum certificated take-off weight of six thousand pounds or more;
2561		-
2562		-	(K) Services providing "piped-in" music to business or professional establishments;
2563		-
2564		-	(L) Flight instruction and chartering services by a certificated air carrier on an aircraft, the use of which for such purposes, but for the provisions of subdivision (4) of section 12-410 and subdivision (12) of section 12-411, would be deemed a retail sale and a taxable storage or use, respectively, of such aircraft by such carrier;
2565		-
2566		-	(M) Motor vehicle repair services, including any type of repair, painting or replacement related to the body or any of the operating parts of a motor vehicle;
2567		-
2568		-	(N) Motor vehicle parking, including the provision of space, other than metered space, in a lot having thirty or more spaces, excluding (i) space in a seasonal parking lot provided by a person who is exempt from taxation under this chapter pursuant to subdivision (1), (5) or (8) of section 12-412, (ii) space in a parking lot owned or leased under the terms of a lease of not less than ten years' duration and operated by an employer for the exclusive use of its employees, and (iii) space in municipally-operated railroad parking facilities in municipalities located within an area of the state designated as a severe nonattainment area for ozone under the federal Clean Air Act or space in a railroad parking facility in a municipality located within an area of the state designated as a severe nonattainment area for ozone under the federal Clean Air Act owned or operated by the state on or after April 1, 2000;
2569		-
2570		-	(O) Radio or television repair services;
2571		-
2572		-	(P) Furniture reupholstering and repair services;
2573		-
2574		-	(Q) Repair services to any electrical or electronic device, including, but not limited to, equipment used for purposes of refrigeration or air-conditioning;
2575		-
2576		-	(R) Lobbying or consulting services for purposes of representing the interests of a client in relation to the functions of any governmental entity or instrumentality;
2577		-
2578		-	(S) Services of the agent of any person in relation to the sale of any item of tangible personal property for such person, exclusive of the services of a consignee selling works of art, as defined in subsection (b) of section 12-376c, or articles of clothing or footwear intended to be worn on or about the human body other than (i) any special clothing or footwear primarily designed for athletic activity or protective use and which is not normally worn except when used for the athletic activity or protective use for which it was designed, and (ii) jewelry, handbags, luggage, umbrellas, wallets, watches and similar items carried on or about the human body but not worn on the body, under consignment, exclusive of services provided by an auctioneer;
2579		-
2580		-	(T) Locksmith services;
2581		-
2582		-	(U) Advertising or public relations services, including layout, art direction, graphic design, mechanical preparation or production supervision, not related to the development of media advertising or cooperative direct mail advertising;
2583		-
2584		-	(V) Landscaping and horticulture services;
2585		-
2586		-	(W) Window cleaning services;
2587		-
2588		-	(X) Maintenance services;
2589		-
2590		-	(Y) Janitorial services;
2591		-
2592		-	(Z) Exterminating services;
2593		-
2594		-	(AA) Swimming pool cleaning and maintenance services;
2595		-
2596		-	(BB) Miscellaneous personal services included in industry group 729 in the Standard Industrial Classification Manual, United States Office of Management and Budget, 1987 edition, or U.S. industry 532220, 812191, 812199 or 812990 in the North American Industrial Classification System United States Manual, United States Office of Management and Budget, 1997 edition, exclusive of (i) services rendered by massage therapists licensed pursuant to chapter 384a, and (ii) services rendered by an electrologist licensed pursuant to chapter 388;
2597		-
2598		-	(CC) Any repair or maintenance service to any item of tangible personal property including any contract of warranty or service related to any such item;
2599		-
2600		-	(DD) Business analysis, management or managing consulting services rendered by a general partner, or an affiliate thereof, to a limited partnership, provided (i) the general partner, or an affiliate thereof, is compensated for the rendition of such services other than through a distributive share of partnership profits or an annual percentage of partnership capital or assets established in the limited partnership's offering statement, and (ii) the general partner, or an affiliate thereof, offers such services to others, including any other partnership. As used in this subparagraph "an affiliate of a general partner" means an entity which is directly or indirectly owned fifty per cent or more in common with a general partner;
2601		-
2602		-	(EE) Notwithstanding the provisions of section 12-412, except subdivision (87) of said section 12-412, patient care services, as defined in subdivision (29) of this subsection by a hospital, except that "sale" and "selling" does not include such patient care services for which payment is received by the hospital during the period commencing July 1, 2001, and ending June 30, 2003;
2603		-
2604		-	(FF) Health and athletic club services, exclusive of (i) any such services provided without any additional charge which are included in any dues or initiation fees paid to any such club, which dues or fees are subject to tax under section 12-543, and (ii) any such services provided by a municipality or an organization that is described in Section 501(c) of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended;
2605		-
2606		-	(GG) Motor vehicle storage services, including storage of motor homes, campers and camp trailers, other than the furnishing of space as described in subparagraph (P) of subdivision (2) of this subsection;
2607		-
2608		-	(HH) Packing and crating services, other than those provided in connection with the sale of tangible personal property by the retailer of such property;
2609		-
2610		-	(II) Motor vehicle towing and road services, other than motor vehicle repair services;
2611		-
2612		-	(JJ) Intrastate transportation services provided by livery services, including limousines, community cars or vans, with a driver. Intrastate transportation services shall not include transportation by taxicab, motor bus, ambulance or ambulette, scheduled public transportation, nonemergency medical transportation provided under the Medicaid program, paratransit services provided by agreement or arrangement with the state or any political subdivision of the state, dial-a-ride services or services provided in connection with funerals;
2613		-
2614		-	(KK) Pet grooming and pet boarding services, except if such services are provided as an integral part of professional veterinary services, and pet obedience services;
2615		-
2616		-	(LL) Services in connection with a cosmetic medical procedure. For purposes of this subparagraph, "cosmetic medical procedure" means any medical procedure performed on an individual that is directed at improving the individual's appearance and that does not meaningfully promote the proper function of the body or prevent or treat illness or disease. "Cosmetic medical procedure" includes, but is not limited, to cosmetic surgery, hair transplants, cosmetic injections, cosmetic soft tissue fillers, dermabrasion and chemical peel, laser hair removal, laser skin resurfacing, laser treatment of leg veins [,] and sclerotherapy. "Cosmetic medical procedure" does not include reconstructive surgery. "Reconstructive surgery" includes any surgery performed on abnormal structures caused by or related to congenital defects, developmental abnormalities, trauma, infection, tumors or disease, including procedures to improve function or give a more normal appearance;
2617		-
2618		-	(MM) Manicure services, pedicure services and all other nail services, regardless of where performed, including airbrushing, fills, full sets, nail sculpting, paraffin treatments and polishes;
2619		-
2620		-	(NN) Spa services, regardless of where performed, including body waxing and wraps, peels, scrubs and facials; and
2621		-
2622		-	(OO) The following professional services: (i) Certified public accountants' services and other accounting services; (ii) architectural services; (iii) engineering services; (iv) drafting services; (v) building inspection services; (vi) geophysical surveying and mapping services; (vii) surveying and mapping services, except geophysical services; (viii) interior design services; (ix) industrial design services and other specialized design services; (x) administrative management and general management consulting services; (xi) human resources consulting services; (xii) marketing consulting services; (xiii) process, physical distribution and logistics consulting services; (xiv) other management consulting services; (xv) other scientific and technical consulting services; (xvi) direct mail advertising; (xvii) advertising material distribution services; (xviii) marketing research and public opinion polling; (xix) translation and interpretation services; (xx) veterinary services; (xxi) all other professional, scientific and technical services having a North American Industrial Classification System code of 541990; (xxii) other gambling industries; (xxiii) golf courses and country clubs; and (xxiv) dry cleaning and laundry services, except coin-operated services.
2623		-
2624		-	Sec. 19. Subparagraph (D) of subdivision (1) of section 12-408 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2015, and applicable to sales occurring on or after said date, and to sales of services that are billed to customers for a period that includes said date):
2625		-
2626		-	(D) [(i) With respect to the sales of computer and data processing services occurring on or after July 1, 1997, and prior to July 1, 1998, at the rate of five per cent, on or after July 1, 1998, and prior to July 1, 1999, at the rate of four per cent, on or after July 1, 1999, and prior to July 1, 2000, at the rate of three per cent, on or after July 1, 2000, and prior to July 1, 2001, at the rate of two per cent, on or after July 1, 2001, at the rate of one per cent, and (ii) with] With respect to sales of Internet access services, on and after July 1, 2001, such services shall be exempt from such tax;
2627		-
2628		-	Sec. 20. Subparagraph (E) of subdivision (1) of section 12-411 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2015, and applicable to sales occurring on or after said date, and to sales of services that are billed to customers for a period that includes said date):
2629		-
2630		-	(E) [(i) With respect to the acceptance or receipt in this state of computer and data processing services purchased from any retailer for consumption or use in this state occurring on or after July 1, 1997, and prior to July 1, 1998, at the rate of five per cent of such services, on or after July 1, 1998, and prior to July 1, 1999, at the rate of four per cent of such services, on or after July 1, 1999, and prior to July 1, 2000, at the rate of three per cent of such services, on or after July 1, 2000, and prior to July 1, 2001, at the rate of two per cent of such services, on and after July 1, 2001, at the rate of one per cent of such services, and (ii) with] With respect to the acceptance or receipt in this state of Internet access services, on or after July 1, 2001, such services shall be exempt from tax;
2631		-
2632		-	Sec. 21. Section 12-407e of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
	990	+	Sec. 17. Section 12-407e of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
2633	991
2634	992		(a) (1) From the third Sunday in August until the Saturday next succeeding, inclusive, during the period beginning July 1, 2004, and ending June 30, 2015, the provisions of this chapter shall not apply to sales of any article of clothing or footwear intended to be worn on or about the human body the cost of which article to the purchaser is less than three hundred dollars.
2635	993
2636	994		(2) On and after July 1, 2015, from the third Sunday in August until the Saturday next succeeding, inclusive, the provisions of this chapter shall not apply to sales of any article of clothing or footwear intended to be worn on or about the human body, the cost of which article to the purchaser is less than one hundred dollars.
2637	995
2638	996		(b) For the purposes of this section, clothing or footwear shall not include (1) any special clothing or footwear primarily designed for athletic activity or protective use and which is not normally worn except when used for the athletic activity or protective use for which it was designed, and (2) jewelry, handbags, luggage, umbrellas, wallets, watches and similar items carried on or about the human body but not worn on the body in the manner characteristic of clothing intended for exemption under this section.
2639	997
2640		-	Sec. 22. Subdivision (4) of subsection (a) of section 12-217 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):
	998	+	Sec. 18. Subdivision (4) of subsection (a) of section 12-217 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):
2641	999
2642		-	(4) Notwithstanding [anything in] any provision of this section to the contrary, (A) any excess of the deductions provided in this section for any income year commencing on or after January 1, 1973, over the gross income for such year or the amount of such excess apportioned to this state under the provisions of section 12-218~~, as amended by this act~~, shall be an operating loss of such income year and shall be deductible as an operating loss carry-over for operating losses incurred prior to income years commencing January 1, 2000, in each of the five income years following such loss year, and for operating losses incurred in income years commencing on or after January 1, 2000, in each of the twenty income years following such loss year, [provided] except that (i) for income years commencing prior to January 1, 2015, the portion of such operating loss which may be deducted as an operating loss carry-over in any income year following such loss year shall be limited to the lesser of [(i)] (I) any net income greater than zero of such income year following such loss year, or in the case of a company entitled to apportion its net income under the provisions of section 12-218~~, as amended by this act~~, the amount of such net income which is apportioned to this state pursuant thereto, or [(ii)] (II) the excess, if any, of such operating loss over the total of such net income for each of any prior income years following such loss year, such net income of each of such prior income years following such loss year for such purposes being computed without regard to any operating loss carry-over from such loss year allowed [by] under this subparagraph and being regarded as not less than zero, and provided [,] further [,] the operating loss of any income year shall be deducted in any subsequent year, to the extent available [therefor] for such deduction, before the operating loss of any subsequent income year is deducted, and (ii) for income years commencing on or after January 1, 2015, the portion of such operating loss which may be deducted as an operating loss carry-over in any income year following such loss year shall be limited to the lesser of (I) fifty per cent of net income of such income year following such loss year, or in the case of a company entitled to apportion its net income under the provisions of section 12-218~~, as amended by this act~~, fifty per cent of such net income which is apportioned to this state pursuant thereto, or (II) the excess, if any, of such operating loss over the operating loss deductions allowable with respect to such operating loss under this subparagraph for each of any prior income years following such loss year, such net income of each of such prior income years following such loss year for such purposes being computed without regard to any operating loss carry-over from such loss year allowed under this subparagraph and being regarded as not less than zero, and provided further the operating loss of any income year shall be deducted in any subsequent year, to the extent available for such deduction, before the operating loss of any subsequent income year is deducted, and (B) any net capital loss, as defined in the Internal Revenue Code effective and in force on the last day of the income year, for any income year commencing on or after January 1, 1973, shall be allowed as a capital loss carry-over to reduce, but not below zero, any net capital gain, as so defined, in each of the five following income years, in order of sequence, to the extent not exhausted by the net capital gain of any of the preceding of such five following income years, and (C) any net capital losses allowed and carried forward from prior years to income years beginning on or after January 1, 1973, for federal income tax purposes by companies entitled to a deduction for dividends paid under the Internal Revenue Code other than companies subject to the gross earnings taxes imposed under chapters 211 and 212, shall be allowed as a capital loss carry-over.
	1000	+	(4) Notwithstanding [anything in] any provision of this section to the contrary, (A) any excess of the deductions provided in this section for any income year commencing on or after January 1, 1973, over the gross income for such year or the amount of such excess apportioned to this state under the provisions of section 12-218, shall be an operating loss of such income year and shall be deductible as an operating loss carry-over for operating losses incurred prior to income years commencing January 1, 2000, in each of the five income years following such loss year, and for operating losses incurred in income years commencing on or after January 1, 2000, in each of the twenty income years following such loss year, [provided] except that (i) for income years commencing prior to January 1, 2015, the portion of such operating loss which may be deducted as an operating loss carry-over in any income year following such loss year shall be limited to the lesser of [(i)] (I) any net income greater than zero of such income year following such loss year, or in the case of a company entitled to apportion its net income under the provisions of section 12-218, the amount of such net income which is apportioned to this state pursuant thereto, or [(ii)] (II) the excess, if any, of such operating loss over the total of such net income for each of any prior income years following such loss year, such net income of each of such prior income years following such loss year for such purposes being computed without regard to any operating loss carry-over from such loss year allowed [by] under this subparagraph and being regarded as not less than zero, and provided [,] further [,] the operating loss of any income year shall be deducted in any subsequent year, to the extent available [therefor] for such deduction, before the operating loss of any subsequent income year is deducted, and (ii) for income years commencing on or after January 1, 2015, the portion of such operating loss which may be deducted as an operating loss carry-over in any income year following such loss year shall be limited to the lesser of (I) fifty per cent of net income of such income year following such loss year, or in the case of a company entitled to apportion its net income under the provisions of section 12-218, fifty per cent of such net income which is apportioned to this state pursuant thereto, or (II) the excess, if any, of such operating loss over the operating loss deductions allowable with respect to such operating loss under this subparagraph for each of any prior income years following such loss year, such net income of each of such prior income years following such loss year for such purposes being computed without regard to any operating loss carry-over from such loss year allowed under this subparagraph and being regarded as not less than zero, and provided further the operating loss of any income year shall be deducted in any subsequent year, to the extent available for such deduction, before the operating loss of any subsequent income year is deducted, and (B) any net capital loss, as defined in the Internal Revenue Code effective and in force on the last day of the income year, for any income year commencing on or after January 1, 1973, shall be allowed as a capital loss carry-over to reduce, but not below zero, any net capital gain, as so defined, in each of the five following income years, in order of sequence, to the extent not exhausted by the net capital gain of any of the preceding of such five following income years, and (C) any net capital losses allowed and carried forward from prior years to income years beginning on or after January 1, 1973, for federal income tax purposes by companies entitled to a deduction for dividends paid under the Internal Revenue Code other than companies subject to the gross earnings taxes imposed under chapters 211 and 212, shall be allowed as a capital loss carry-over.
2643	1001
2644		-	Sec. 23. Section 12-217zz of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):
	1002	+	Sec. 19. Section 12-217zz of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):
2645	1003
2646	1004		(a) Notwithstanding any other provision of law, and except as otherwise provided in subsection (b) of this section, the amount of tax credit or credits otherwise allowable against the tax imposed under this chapter [for] shall be as follows:
2647	1005
2648	1006		(1) For any income year commencing on or after January 1, 2002, and prior to January 1, 2015, the amount of tax credit or credits otherwise allowable shall not exceed seventy per cent of the amount of tax due from such taxpayer under this chapter with respect to any such income year of the taxpayer prior to the application of such credit or credits; [.]
2649	1007
2650		-	(2) For any income year commencing on or after January 1, 2015, the amount of tax credit or credits otherwise allowable shall not exceed fifty and one one-hundredths per cent of the amount of tax due from such taxpayer under this chapter with respect to any such income year of the taxpayer prior to the application of such credit or credits.
	1008	+	(2) For an income year commencing on or after January 1, 2015, and prior to January 1, 2016, the amount of tax credit or credits otherwise allowable shall not exceed thirty-five per cent of the amount of tax due from such taxpayer under this chapter with respect to such income year of the taxpayer prior to the application of such credit or credits;
	1009	+
	1010	+	(3) For an income year commencing on or after January 1, 2016, and prior to January 1, 2017, the amount of tax credit or credits otherwise allowable shall not exceed forty-five per cent of the amount of tax due from such taxpayer under this chapter with respect to such income year of the taxpayer prior to the application of such credit or credits; and
	1011	+
	1012	+	(4) For any income year commencing on or after January 1, 2017, the amount of tax credit or credits otherwise allowable shall not exceed sixty per cent of the amount of tax due from such taxpayer under this chapter with respect to such income year of the taxpayer prior to the application of such credit or credits.
2651	1013
2652	1014		(b) (1) For an income year commencing on or after January 1, 2011, and prior to January 1, 2013, the amount of tax credit or credits otherwise allowable against the tax imposed under this chapter for such income year may exceed the amount specified in subsection (a) of this section only by the amount computed under subparagraph (A) of subdivision (2) of this subsection, provided in no event may the amount of tax credit or credits otherwise allowable against the tax imposed under this chapter for such income year exceed one hundred per cent of the amount of tax due from such taxpayer under this chapter with respect to such income year of the taxpayer prior to the application of such credit or credits.
2653	1015
2654	1016		(2) (A) The taxpayer's average monthly net employee gain for an income year shall be multiplied by six thousand dollars.
2655	1017
2656	1018		(B) The taxpayer's average monthly net employee gain for an income year shall be computed as follows: For each month in the taxpayer's income year, the taxpayer shall subtract from the number of its employees in this state on the last day of such month the number of its employees in this state on the first day of its income year. The taxpayer shall total the differences for the twelve months in such income year, and such total, when divided by twelve, shall be the taxpayer's average monthly net employee gain for the income year. For purposes of this computation, only employees who are required to work at least thirty-five hours per week and only employees who were not employed in this state by a related person, as defined in section 12-217ii, within the twelve months prior to the first day of the income year may be taken into account in computing the number of employees.
2657	1019
2658	1020		(C) If the taxpayer's average monthly net employee gain is zero or less than zero, the taxpayer may not exceed the seventy per cent limit imposed under subsection (a) of this section.
2659	1021
2660		-	Sec. 24. Section 12-263b of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):
	1022	+	Sec. 20. Section 12-263b of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):
2661	1023
2662	1024		(a) For each calendar quarter commencing on or after July 1, 2011, there is hereby imposed a tax on the net patient revenue of each hospital in this state to be paid each calendar quarter. The rate of such tax shall be up to the maximum rate allowed under federal law. The Commissioner of Social Services shall determine the base year on which such tax shall be assessed. The Commissioner of Social Services may, in consultation with the Secretary of the Office of Policy and Management and in accordance with federal law, exempt a hospital from the tax on payment earned for the provision of outpatient services based on financial hardship. Effective July 1, 2012, and for the succeeding fifteen months, the rates of such tax, the base year on which such tax shall be assessed, and the hospitals exempt from the outpatient portion of the tax based on financial hardship shall be the same tax rates, base year and outpatient exemption for hardship in effect on January 1, 2012.
2663	1025
2664	1026		(b) 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 amount of its net patient revenue as determined by the Commissioner of Social Services. Payment shall be made with such return. Each hospital shall file such return electronically with the department and make such payment by electronic funds transfer in the manner provided by chapter 228g, irrespective of whether the hospital would otherwise have been required to file such return electronically or to make such payment by electronic funds transfer under the provisions of chapter 228g.
2665	1027
2666		-	(c) Notwithstanding any other provision of law~~, for each calendar quarter commencing on or after July 1, 2015~~, the amount of tax credit or credits otherwise allowable against the tax imposed under this chapter shall not exceed ~~fifty~~ and ~~one one-hundredths~~ per cent of the amount of tax due from such hospital under this chapter with respect to such calendar quarter prior to the application of such credit or credits.
	1028	+	(c) Notwithstanding any other provision of law, the amount of tax credit or credits otherwise allowable against the tax imposed under this chapter shall be as follows: (1) For each calendar quarter commencing on or after July 1, 2015, and prior to July 1, 2016, the amount of tax credit or credits otherwise allowable shall not exceed thirty-five per cent of the amount of tax due from such hospital under this chapter with respect to such calendar quarter prior to the application of such credit or credits; (2) for each calendar quarter commencing on or after July 1, 2016, and prior to July 1, 2017, the amount of tax credit or credits otherwise allowable shall not exceed forty-five per cent of the amount of tax due from such hospital under this chapter with respect to such calendar quarter prior to the application of such credit or credits; and (3) for any calendar quarter commencing on or after July 1, 2017, the amount of tax credit or credits otherwise allowable shall not exceed sixty per cent of the amount of tax due from such hospital under this chapter with respect to such calendar quarter prior to the application of such credit or credits.
2667	1029
2668		-	Sec. 25. Subsection (b) of section 12-284b of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):
	1030	+	Sec. 21. Subsection (b) of section 12-284b of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):
2669	1031
2670		-	(b) Each limited liability company, limited liability partnership, limited partnership and S corporation shall be liable for the tax imposed by this section for each taxable year or portion thereof that such company, partnership or corporation is an affected business entity. ~~(1)~~ For taxable years commencing prior to January 1, 2013, each affected business entity shall annually, on or before the fifteenth day of the fourth month following the close of its taxable year, pay to the Commissioner of Revenue Services a tax in the amount of two hundred fifty dollars. ~~(2)~~ For taxable years commencing on or after January 1, 2013, ~~and~~ prior to January 1, 2015, each affected business entity shall, on or before the fifteenth day of the fourth month following the close of every other taxable year, pay to the Commissioner of Revenue Services a tax in the amount of two hundred fifty dollars. (3) For taxable years commencing on or after January 1, 2015, each affected business entity shall, on or before the fifteenth day of the fourth month following the close of every other taxable year, pay to the Commissioner of Revenue Services a tax in the amount of one hundred twenty-five dollars.
	1032	+	(b) Each limited liability company, limited liability partnership, limited partnership and S corporation shall be liable for the tax imposed by this section for each taxable year or portion thereof that such company, partnership or corporation is an affected business entity. For taxable years commencing prior to January 1, 2013, each affected business entity shall annually, on or before the fifteenth day of the fourth month following the close of its taxable year, pay to the Commissioner of Revenue Services a tax in the amount of two hundred fifty dollars. For taxable years commencing on or after January 1, 2013, but prior to January 1, 2015, each affected business entity shall, on or before the fifteenth day of the fourth month following the close of every other taxable year, pay to the Commissioner of Revenue Services a tax in the amount of two hundred fifty dollars.
2671	1033
2672		-	Sec. 26. Subsection (a) of section 34-38n of the general statutes, as amended by section 14 of public act 14-154, is repealed and the following is substituted in lieu thereof (Effective October 1, 2015):
	1034	+	Sec. 22. Subsection (a) of section 34-38n of the general statutes, as amended by section 14 of public act 14-154, is repealed and the following is substituted in lieu thereof (Effective October 1, 2015):
2673	1035
2674	1036		(a) The Secretary of the State shall receive, for filing any document or certificate required to be filed under sections 34-10, 34-13a, 34-13e, 34-32, 34-32a, 34-32c, 34-38g and 34-38s, the following fees: (1) For reservation or cancellation of reservation of name, sixty dollars; (2) for a certificate of limited partnership and appointment of statutory agent, one hundred twenty dollars; (3) for a certificate of amendment, one hundred twenty dollars; (4) for a certificate of merger or consolidation, sixty dollars; (5) for a certificate of registration, one hundred twenty dollars; (6) for a change of agent or change of address of agent, twenty dollars; (7) for a certificate of reinstatement, one hundred twenty dollars; and (8) for an annual report, [twenty] one hundred dollars.
2675	1037
2676		-	Sec. 27. Subsection (a) of section 34-112 of the general statutes, as amended by section 16 of public act 14-154, is repealed and the following is substituted in lieu thereof (Effective October 1, 2015):
	1038	+	Sec. 23. Subsection (a) of section 34-112 of the general statutes, as amended by section 16 of public act 14-154, is repealed and the following is substituted in lieu thereof (Effective October 1, 2015):
2677	1039
2678	1040		(a) Fees for filing documents and issuing certificates: (1) Filing application to reserve a limited liability company name or to cancel a reserved limited liability company name, sixty dollars; (2) filing transfer of reserved limited liability company name, sixty dollars; (3) filing articles of organization, including appointment of statutory agent, one hundred twenty dollars; (4) filing change of address of statutory agent or change of statutory agent, fifty dollars; (5) filing notice of resignation of statutory agent in duplicate, fifty dollars; (6) filing amendment to articles of organization, one hundred twenty dollars; (7) filing restated articles of organization, one hundred twenty dollars; (8) filing articles of merger or consolidation, sixty dollars; (9) filing certificate of reinstatement, one hundred twenty dollars; (10) filing application by a foreign limited liability company for certificate of registration to transact business in this state and issuing certificate of registration, one hundred twenty dollars; (11) filing application of foreign limited liability company for amended certificate of registration to transact business in this state and issuing amended certificate of registration, one hundred twenty dollars; (12) filing an annual report, [twenty] one hundred dollars; and (13) filing an interim notice of change of manager or member, twenty dollars.
2679	1041
2680		-	Sec. 28. Subsection (a) of section 34-413 of the general statutes, as amended by section 21 of public act 14-154, is repealed and the following is substituted in lieu thereof (Effective October 1, 2015):
	1042	+	Sec. 24. Subsection (a) of section 34-413 of the general statutes, as amended by section 21 of public act 14-154, is repealed and the following is substituted in lieu thereof (Effective October 1, 2015):
2681	1043
2682	1044		(a) Fees for filing documents and processing certificates: (1) Filing application to reserve a registered limited liability partnership name or to cancel a reserved limited liability partnership name, sixty dollars; (2) filing transfer of reserved registered limited liability partnership name, sixty dollars; (3) filing change of address of statutory agent or change of statutory agent, fifty dollars; (4) filing certificate of limited liability partnership, one hundred twenty dollars; (5) filing amendment to certificate of limited liability partnership, one hundred twenty dollars; (6) filing certificate of authority to transact business in this state, including appointment of statutory agent, one hundred twenty dollars; (7) filing amendment to certificate of authority to transact business in this state, one hundred twenty dollars; (8) filing an annual report, [twenty] one hundred dollars; (9) filing statement of merger, sixty dollars; and (10) filing certificate of reinstatement, one hundred twenty dollars.
2683	1045
2684		-	Sec. 29. Subsection (c) of section 4-28e of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
	1046	+	Sec. 25. Section 22a-232 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
	1047	+
	1048	+	(a) There shall be paid to the Commissioner of Revenue Services by the owner of any resources recovery facility one dollar per ton of solid waste processed at the facility beginning on the date of commencement of commercial operation of the facility for calendar quarters commencing on or after October 1, 1987, until September 30, 2003. For calendar quarters commencing on and after October 1, 2003, but prior to July 1, 2015, the owner of any resources recovery facility shall pay to the Commissioner of Revenue Services one dollar and fifty cents per ton of solid waste processed at such facility. For calendar quarters commencing on and after July 1, 2015, the owner of any resources recovery facility shall pay to the Commissioner of Revenue Services two dollars and fifty cents per ton of solid waste processed at such facility.
	1049	+
	1050	+	(b) On and after July 1, 2015, each owner of a solid waste facility, as defined in section 22a-207, other than a resources recovery facility, as defined in section 22a-207, shall pay to the Commissioner of Revenue Services two dollars and fifty cents per ton of all solid waste disposed of at such facility or transferred from such facility to any out-of-state facility. Any person who transports or transfers solid waste to any out-of-state facility for processing or disposal shall pay to the Commissioner of Revenue Services two dollars and fifty cents per ton of all solid waste transferred, processed or disposed of at such facility. The Commissioner of Revenue Services shall deposit any fee received pursuant to this subsection in the General Fund. No fee established in this subsection shall be due for any solid waste processed at a resources recovery facility, provided such facility is in compliance with the requirements of subsection (a) of this section. No fee established in this subsection shall be due for any recyclable solid waste properly transferred to a facility permitted or registered by the Commissioner of Energy and Environmental Protection to recycle such materials. No fee established in this subsection shall be due for any solid waste beneficially used or recycled pursuant to an authorization provided in chapter 446d.
	1051	+
	1052	+	[(b)] (c) Each owner of a resources recovery facility subject to the assessment as provided by this section shall submit a return quarterly to the Commissioner of Revenue Services, applicable with respect to the calendar quarter beginning October 1, 1987, and each calendar quarter thereafter, on or before the last day of the month immediately following the end of each such calendar quarter, on a form prescribed by the commissioner, together with payment of the quarterly assessment determined and payable in accordance with the provisions of subsection (a) of this section. Each owner of a solid waste facility, other than a resources recovery facility, subject to the assessment as provided in subsection (b) of this section shall submit a return quarterly to the Commissioner of Energy and Environmental Protection, applicable with respect to the calendar quarter beginning July 1, 2015, and each calendar quarter thereafter, on or before the last day of the month immediately following the end of each such calendar quarter, on a form prescribed by the Commissioner of Energy and Environmental Protection, together with payment of the quarterly assessment determined and payable in accordance with the provisions of subsections (a) and (b) of this section.
	1053	+
	1054	+	[(c)] (d) Whenever such assessment is not paid when due, a penalty of ten per cent of the amount due or fifty dollars, whichever is greater, shall be imposed, and such assessment shall bear interest at the rate of one per cent per month or fraction thereof until the same is paid. The Commissioner of Revenue Services shall cause copies of a form prescribed for submitting returns as required under subsection (a) of this section to be distributed throughout the state. The Commissioner of Energy and Environmental Protection shall cause copies of a form prescribed for submitting returns as required under subsection (b) of this section to be distributed throughout the state. Failure to receive such form shall not be construed to relieve anyone subject to assessment under this section from the obligations of submitting a return, together with payment of such assessment within the time required.
	1055	+
	1056	+	[(d)] (e) Any person or municipality liable for the service fee for solid waste delivered to a facility whose owner is subject to the assessment imposed by subsection (a) or (b) of this section shall reimburse the owner for any assessment paid for the solid waste delivered by such person or municipality. The assessment shall be a debt from the person or municipality responsible for paying such service fee to the owner.
	1057	+
	1058	+	[(e)] (f) The provisions of sections 12-548 to 12-554, inclusive, and section 12-555a shall apply to the provisions of this section in the same manner and with the same force and effect as if the language of said sections 12-548 to 12-554, inclusive, and section 12-555a had been incorporated in full in this section, except that to the extent that any such provision is inconsistent with a provision in this section and except that the term "tax" shall be read as "solid waste assessment".
	1059	+
	1060	+	Sec. 26. Subsection (a) of section 29-5 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
	1061	+
	1062	+	(a) The Commissioner of Emergency Services and Public Protection may, within available appropriations, appoint suitable persons from the regular state police force as resident state policemen in addition to the regular state police force to be employed and empowered as state policemen in any town or two or more adjoining towns lacking an organized police force, and such officers may be detailed by said commissioner as resident state policemen for regular assignment to such towns, provided each town shall pay [sixty] one hundred per cent of the cost of compensation, maintenance and other expenses of the state policemen detailed to such town. [, and on and after July 1, 2011, each town shall pay seventy per cent of such regular cost and other expenses and one hundred per cent of any overtime costs and such portion of fringe benefits directly associated with such overtime costs.] Such town or towns and the Commissioner of Emergency Services and Public Protection are authorized to enter into agreements and contracts for such police services, with the approval of the Attorney General, for periods not exceeding two years.
	1063	+
	1064	+	Sec. 27. Subsection (c) of section 4-28e of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
2685	1065
2686	1066		(c) (1) For the fiscal year ending June 30, 2001, disbursements from the Tobacco Settlement Fund shall be made as follows: (A) To the General Fund in the amount identified as "Transfer from Tobacco Settlement Fund" in the General Fund revenue schedule adopted by the General Assembly; (B) to the Department of Mental Health and Addiction Services for a grant to the regional action councils in the amount of five hundred thousand dollars; and (C) to the Tobacco and Health Trust Fund in an amount equal to nineteen million five hundred thousand dollars.
2687	1067
2688	1068		(2) For [the fiscal year] each of the fiscal years ending June 30, 2002, [and each fiscal year thereafter] to June 30, 2015, inclusive, disbursements from the Tobacco Settlement Fund shall be made as follows: (A) To the Tobacco and Health Trust Fund in an amount equal to twelve million dollars, except in the fiscal years ending June 30, 2014, and June 30, 2015, said disbursement shall be in an amount equal to six million dollars; (B) to the Biomedical Research Trust Fund in an amount equal to four million dollars; (C) to the General Fund in the amount identified as "Transfer from Tobacco Settlement Fund" in the General Fund revenue schedule adopted by the General Assembly; and (D) any remainder to the Tobacco and Health Trust Fund.
2689	1069
2690		-	(3) For the fiscal years ending June 30, 2016, and June 30, 2017, disbursements from the Tobacco Settlement Fund shall be made as follows: (A) To the General Fund in the amount identified as "Transfer from Tobacco Settlement Fund" in the General Fund revenue schedule adopted by the General Assembly; ~~(B) to the Biomedical Research Trust Fund in an amount equal to four million dollars;~~ and (C) any remainder to the Tobacco and Health Trust Fund.
	1070	+	(3) For the fiscal years ending June 30, 2016, and June 30, 2017, disbursements from the Tobacco Settlement Fund shall be made as follows: (A) To the General Fund in the amount identified as "Transfer from Tobacco Settlement Fund" in the General Fund revenue schedule adopted by the General Assembly; and (B) any remainder to the Tobacco and Health Trust Fund.
2691	1071
2692		-	(4) For the fiscal year ending June 30, 2018, and each fiscal year thereafter, disbursements from the Tobacco Settlement Fund shall be made as follows: (A) To the Tobacco and Health Trust Fund in an amount equal to six million dollars; (B) to the ~~Biomedical Research Trust Fund in an amount equal to four million dollars; (C) to the~~ General Fund in the amount identified as "Transfer from Tobacco Settlement Fund" in the General Fund revenue schedule adopted by the General Assembly; and (D) any remainder to the Tobacco and Health Trust Fund.
	1072	+	(4) For the fiscal year ending June 30, 2018, and each fiscal year thereafter, disbursements from the Tobacco Settlement Fund shall be made as follows: (A) To the Tobacco and Health Trust Fund in an amount equal to six million dollars; (B) to the General Fund in the amount identified as "Transfer from Tobacco Settlement Fund" in the General Fund revenue schedule adopted by the General Assembly; and (C) any remainder to the Tobacco and Health Trust Fund.
2693	1073
2694	1074		[(3)] (5) For each of the fiscal years ending June 30, 2008, to June 30, 2012, inclusive, the sum of ten million dollars shall be disbursed from the Tobacco Settlement Fund to the Regenerative Medicine Research Fund established by section 32-41kk for grants-in-aid to eligible institutions for the purpose of conducting embryonic or human adult stem cell research.
2695	1075
2696	1076		[(4)] (6) For each of the fiscal years ending June 30, 2016, to June 30, 2025, inclusive, the sum of ten million dollars shall be disbursed from the Tobacco Settlement Fund to the smart start competitive grant account established by section 10-507 for grants-in-aid to towns for the purpose of establishing or expanding a preschool program under the jurisdiction of the board of education for the town, except that in the fiscal year ending June 30, 2016, said disbursement shall be in an amount equal to five million dollars.
2697	1077
2698		-	Sec. 30. Section 13b-61c of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
	1078	+	Sec. 28. Section 13b-61c of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
2699	1079
2700	1080		(a) For the fiscal year ending June 30, 2010, the Comptroller shall transfer the sum of seventy-one million two hundred thousand dollars from the resources of the General Fund to the Special Transportation Fund.
2701	1081
2702	1082		(b) For the fiscal year ending June 30, 2011, the Comptroller shall transfer the sum of one hundred seven million five hundred fifty thousand dollars from the resources of the General Fund to the Special Transportation Fund.
2703	1083
2704	1084		(c) For the fiscal year ending June 30, 2012, the Comptroller shall transfer the sum of eighty-one million five hundred fifty thousand dollars from the resources of the General Fund to the Special Transportation Fund.
2705	1085
2706	1086		(d) For the fiscal year ending June 30, 2013, the Comptroller shall transfer the sum of ninety-five million two hundred forty-five thousand dollars from the resources of the General Fund to the Special Transportation Fund.
2707	1087
2708	1088		(e) For the fiscal year ending June 30, 2016, the Comptroller shall transfer the sum of one hundred fifty-two million eight hundred thousand dollars from the resources of the General Fund to the Special Transportation Fund.
2709	1089
2710		-	(f) For the fiscal year ending June 30, 2017, [and annually thereafter,] the Comptroller shall transfer the sum of [one hundred sixty-two ~~million eight hundred thousand] one hundred thirty-seven~~ million eight hundred thousand dollars from the resources of the General Fund to the Special Transportation Fund.
	1090	+	(f) For the fiscal year ending June 30, 2017, [and annually thereafter,] the Comptroller shall transfer the sum of one hundred sixty-two million eight hundred thousand dollars from the resources of the General Fund to the Special Transportation Fund.
2711	1091
2712	1092		(g) For the fiscal year ending June 30, 2018, the Comptroller shall transfer the sum of two hundred seventy-four million eight hundred thousand dollars from the resources of the General Fund to the Special Transportation Fund.
2713	1093
2714	1094		(h) For the fiscal year ending June 30, 2019, the Comptroller shall transfer the sum of four hundred seventeen million eight hundred thousand dollars from the resources of the General Fund to the Special Transportation Fund.
2715	1095
2716	1096		(i) For the fiscal year ending June 30, 2020, and annually thereafter, the Comptroller shall transfer the sum of five hundred sixty-two million eight hundred thousand dollars from the resources of the General Fund to the Special Transportation Fund.
2717	1097
2718		-	Sec. 31. Section 4-66aa of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
	1098	+	Sec. 29. Section 4-66aa of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
2719	1099
2720	1100		(a) There is established, within the General Fund, a separate, nonlapsing account to be known as the "community investment account". The account shall contain any moneys required by law to be deposited in the account. The funds in the account shall be distributed every three months as follows: (1) Ten dollars of each fee credited to said account shall be deposited into the agriculture sustainability account established pursuant to section 4-66cc and, then, of the remaining funds, (2) twenty-five per cent to the Department of Economic and Community Development to use as follows: (A) Two hundred thousand dollars, annually, to supplement the technical assistance and preservation activities of the Connecticut Trust for Historic Preservation, established pursuant to special act 75-93, and (B) the remainder to supplement historic preservation activities as provided in sections 10-409 to 10-415, inclusive; (3) twenty-five per cent to the Department of Housing to supplement new or existing affordable housing programs; (4) twenty-five per cent to the Department of Energy and Environmental Protection for municipal open space grants; and (5) twenty-five per cent to the Department of Agriculture to use as follows: (A) Five hundred thousand dollars annually for the agricultural viability grant program established pursuant to section 22-26j; (B) five hundred thousand dollars annually for the farm transition program established pursuant to section 22-26k; (C) one hundred thousand dollars annually to encourage the sale of Connecticut-grown food to schools, restaurants, retailers and other institutions and businesses in the state; (D) seventy-five thousand dollars annually for the Connecticut farm link program established pursuant to section 22-26l; (E) forty-seven thousand five hundred dollars annually for the Seafood Advisory Council established pursuant to section 22-455; (F) forty-seven thousand five hundred dollars annually for the Connecticut Farm Wine Development Council established pursuant to section 22-26c; (G) twenty-five thousand dollars annually to the Connecticut Food Policy Council established pursuant to section 22-456; and (H) the remainder for farmland preservation programs pursuant to chapter 422. Each agency receiving funds under this section may use not more than ten per cent of such funds for administration of the programs for which the funds were provided.
2721	1101
2722		-	(b) Notwithstanding the provisions of subsection (a) of this section, from January 1, 2016, until June 30, 2017, fifty per cent of the funds in the community investment account established pursuant to said subsection shall be distributed every three months to the General Fund.
	1102	+	(b) Notwithstanding the provisions of subsection (a) of this section, from January 1, 2016, until June 30, 2017, the funds in the community investment account established pursuant to said subsection shall be distributed every three months to the General Fund.
	1103	+
	1104	+	Sec. 30. (Effective from passage) Notwithstanding any provision of the general statutes, on or before June 30, 2016, the sum of $3,500,000 shall be transferred from the Connecticut Health and Educational Facilities Authority, established under section 10a-179 of the general statutes, and credited to the resources of the General Fund for the fiscal year ending June 30, 2016.
	1105	+
	1106	+	Sec. 31. (Effective from passage) Notwithstanding any provision of the general statutes, on or before June 30, 2017, the sum of $3,500,000 shall be transferred from the Connecticut Health and Educational Facilities Authority, established under section 10a-179 of the general statutes, and credited to the resources of the General Fund for the fiscal year ending June 30, 2017.
2723	1107
2724	1108		Sec. 32. (Effective from passage) Notwithstanding any provision of the general statutes, on or before October 1, 2015, the sum of $2,500,000 shall be transferred from the private occupational school student protection account, established under section 10a-22u of the general statutes, and credited to the resources of the General Fund for the fiscal year ending June 30, 2016.
2725	1109
2726		-	Sec. 33. ~~(Effective July 1, 2015) Notwithstanding the provisions of subsection (b) of~~ section ~~16-331bb~~ of the general statutes, the ~~sum of $3,000,000 shall be transferred~~ from ~~the municipal video competition trust account and credited to the resources of the General Fund for the fiscal year ending June 30, 2016, and each fiscal year thereafter.~~
	1110	+	Sec. 33. Section 2-71x of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):
2727	1111
2728		-	Sec. 34. Subsection (a) of section 21a-408d of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
	1112	+	For the fiscal year ending June 30, [2015] 2016, and each fiscal year thereafter, the Comptroller shall segregate [three million two hundred thousand] two million five hundred thousand dollars of the amount of the funds received by the state from the tax imposed under chapter 211 on public service companies providing community antenna television service in this state. The moneys segregated by the Comptroller shall be deposited with the Treasurer and made available to the Office of Legislative Management to defray the cost of providing the citizens of this state with Connecticut Television Network coverage of state government deliberations and public policy events.
	1113	+
	1114	+	Sec. 34. (Effective July 1, 2015) Notwithstanding the provisions of section 16-331cc of the general statutes, the sum of $4,200,000 shall be transferred from the public, educational and governmental programming and education technology investment account and credited to the resources of the General Fund for the fiscal year ending June 30, 2016.
	1115	+
	1116	+	Sec. 35. (Effective July 1, 2016) Notwithstanding the provisions of section 16-331cc of the general statutes, the sum of $4,300,000 shall be transferred from the public, educational and governmental programming and education technology investment account and credited to the resources of the General Fund for the fiscal year ending June 30, 2017.
	1117	+
	1118	+	Sec. 36. (Effective July 1, 2015) Notwithstanding the provisions of subsection (b) of section 16-331bb of the general statutes, the sum of $3,000,000 shall be transferred from the municipal video competition trust account and credited to the resources of the General Fund for the fiscal year ending June 30, 2016, and each fiscal year thereafter.
	1119	+
	1120	+	Sec. 37. Subsection (a) of section 21a-408d of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
2729	1121
2730	1122		(a) Each qualifying patient who is issued a written certification for the palliative use of marijuana under subdivision (1) of subsection (a) of section 21a-408a, and the primary caregiver of such qualifying patient, shall register with the Department of Consumer Protection. Such registration shall be effective from the date the Department of Consumer Protection issues a certificate of registration until the expiration of the written certification issued by the physician. The qualifying patient and the primary caregiver shall provide sufficient identifying information, as determined by the department, to establish the personal identity of the qualifying patient and the primary caregiver. The qualifying patient or the primary caregiver shall report any change in such information to the department not later than five business days after such change. The department shall issue a registration certificate to the qualifying patient and to the primary caregiver and may charge a reasonable fee, not to exceed twenty-five dollars, for each registration certificate issued under this subsection. Any registration fees collected by the department under this subsection shall be paid to the State Treasurer and credited to the [account established pursuant to section 21a-408q] General Fund.
2731	1123
2732		-	Sec. 35. Subsection (c) of section 21a-408h of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
	1124	+	Sec. 38. Subsection (c) of section 21a-408h of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
2733	1125
2734	1126		(c) Any fees collected by the Department of Consumer Protection under this section shall be paid to the State Treasurer and credited to the [account established pursuant to section 21a-408q] General Fund.
2735	1127
2736		-	Sec. 36. Subsection (c) of section 21a-408i of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
	1128	+	Sec. 39. Subsection (c) of section 21a-408i of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
2737	1129
2738	1130		(c) Any fees collected by the Department of Consumer Protection under this section shall be paid to the State Treasurer and credited to the [account established pursuant to section 21a-408q] General Fund.
2739	1131
2740		-	Sec. 37. Subsection (b) of section 21a-408m of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
	1132	+	Sec. 40. Subsection (b) of section 21a-408m of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
2741	1133
2742	1134		(b) The Commissioner of Consumer Protection shall adopt regulations, in accordance with chapter 54, to establish a reasonable fee to be collected from each qualifying patient to whom a written certification for the palliative use of marijuana is issued under subdivision (1) of subsection (a) of section 21a-408a, for the purpose of offsetting the direct and indirect costs of administering the provisions of sections 21a-408 to 21a-408n, inclusive. The commissioner shall collect such fee at the time the qualifying patient registers with the Department of Consumer Protection under subsection (a) of section 21a-408d, as amended by this act. Such fee shall be in addition to any registration fee that may be charged under said subsection. The fees required to be collected by the commissioner from qualifying patients under this subsection shall be paid to the State Treasurer and credited to the [account established pursuant to section 21a-408q] General Fund.
2743	1135
2744		-	Sec. 38. Section 30-22 of the general statutes is repealed and the following is substituted in lieu thereof (Effective ~~from passage~~):
	1136	+	Sec. 41. Section 30-48a of the general statutes is repealed and the following is substituted in lieu thereof (Effective January 1, 2016):
2745	1137
2746		-	(a) ~~A restaurant~~ permit shall ~~allow~~ the ~~retail sale~~ of ~~alcoholic liquor to~~ be ~~consumed on~~ the ~~premises~~ of ~~a restaurant~~. A ~~restaurant patron~~ shall be ~~allowed~~ to ~~remove one unsealed bottle~~ of ~~wine for off-premises~~ ~~consumption provided the patron has purchased~~ such ~~bottle of wine at~~ such ~~restaurant and has purchased~~ a ~~full course meal at such restaurant and consumed a portion of the bottle of wine with such meal on such restaurant premises~~. For the purposes of this ~~section~~, "~~full course meal~~" means a ~~diversified selection~~ of ~~food~~ which ~~ordinarily cannot be consumed without the use of tableware and which cannot be conveniently consumed while standing or walking.~~ A ~~restaurant permit,~~ ~~with prior approval of the Department of Consumer Protection, shall allow alcoholic liquor to be served at tables~~ in outside areas which are screened or not screened from public view where permitted by fire, zoning and health regulations. If not required by fire, zoning or health regulations, a fence or wall enclosing such outside areas shall not be required by the Department of Consumer Protection. No fence or wall used to enclose such outside areas shall be less than thirty inches high. Such permit shall also authorize the sale at retail from the premises of sealed containers supplied by the permittee of draught beer for consumption off the premises. Such sales shall be conducted only during the hours a package store is permitted to sell alcoholic liquor under the provisions of subsection (d) of section 30-91. Not more than four liters of such beer shall be sold to any person on any day on which the sale of alcoholic liquor is authorized under the provisions of subsection (d) of section 30-91. The annual fee for a restaurant permit shall be one thousand four hundred fifty dollars.
	1138	+	(a) No person, and no backer as defined in section 30-1, shall, except as hereinafter provided, acquire an interest in more than [three] six alcoholic beverage retail permits, but nothing herein shall (1) require any such person who had, on June 8, 1981, such interest in more than two such permits to surrender, dispose of or release his or her interest in any such permit or permits nor shall it affect his or her right to continue to hold, use and renew such permits, or (2) prohibit any such person who had, on June 8, 1981, such interest in more than two such permits from transferring his or her interest in such permits by inter vivos or testamentary disposition, including living trusts, to his or her spouse or child, or such spouse's or child's living trust or prohibit such spouse or child from accepting such a transfer notwithstanding that such spouse or child may already hold another permit issued under the provisions of this chapter. Any such permit so transferred may be renewed by such transferee under the provisions of section 30-14a. Except as provided in subdivision (1), a person shall be deemed to acquire an interest in a retail permit if an interest is owned by such person, such person's spouse, children, partners, or an estate, trust, or corporation controlled by such person or such person's spouse, children, or any combination thereof. The provisions of this subsection shall apply to any such interest without regard to whether such interest is a controlling interest. For the purposes of this subsection, "person" means (A) an individual, (B) a corporation or any subsidiary of a corporation, or (C) any combination of corporations or individuals any of whom, or any combination of whom, owns or controls, directly or indirectly, more than five per cent of any entity which is a backer as defined in said section 30-1.
2747	1139
2748		-	(b) A ~~restaurant~~ permit for ~~beer shall allow~~ the ~~retail sale~~ of ~~beer and~~ of cider not exceeding six per cent of alcohol by volume to be consumed on the premises of a restaurant. Such permit shall also authorize the sale at retail from the premises of sealed containers supplied by the permittee of draught beer for consumption off the premises. Such sales shall be conducted only during the hours a package store ~~is permitted to sell alcoholic~~ liquor ~~under the provisions of subsection (d) of section 30-91~~. Not more than four liters of such beer shall be sold to any person on any day on which the sale of alcoholic liquor is authorized under the provisions of subsection (d) of section 30-91. The annual fee for a restaurant permit for beer shall be three hundred dollars.
	1140	+	(b) A retail permit for the purposes of subsection (a) of this section means a package store liquor permit or a druggist liquor permit.
2749	1141
2750		-	(c) ~~A restaurant permit for wine and beer shall allow~~ the ~~retail sale~~ of ~~wine and beer and of cider not exceeding six per cent of alcohol by volume to be consumed on the premises of the restaurant.~~ A restaurant patron may remove one unsealed bottle of wine for off-premises consumption provided the patron has purchased a full course meal and consumed a portion of the bottle of wine with such meal on the restaurant premises. Such permit shall ~~also authorize the sale at~~ retail ~~from the premises of sealed containers supplied by the permittee of draught beer for consumption off the premises~~. Such sales shall be conducted only during the hours a package store is permitted to sell alcoholic liquor under the provisions of subsection (d) of section 30-91. Not more than four liters of such beer shall be sold to any person on any day on which the sale of alcoholic liquor is authorized under the provisions of subsection (d) of section 30-91. The annual fee for a restaurant permit for wine and beer shall be seven hundred dollars.
	1142	+	(c) Membership in any organization which is or may become the holder of a club permit shall not constitute acquisition of an interest in a retail permit.
2751	1143
2752		-	(d) ~~Repealed by P.A~~. ~~77-112, S. 1.~~
	1144	+	(d) Any person who violates any provision of this section or of any regulation issued pursuant hereto shall be fined not less than fifty dollars nor more than two hundred fifty dollars and any permit issued in violation of this section shall be revoked.
2753	1145
2754		-	~~(e) A partially consumed bottle~~ of ~~wine that~~ is ~~to be removed from~~ the ~~premises pursuant to subsection (a) or (c) of this section shall be securely sealed and placed~~ in ~~a bag by the permittee or permittee's agent or employee prior to removal from the premises.~~
	1146	+	Sec. 42. Section 30-91 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
2755	1147
2756		-	(f) ~~"Restaurant" means space,~~ in a suitable ~~and permanent building~~, ~~kept~~, ~~used~~, ~~maintained~~, ~~advertised~~ and ~~held out to~~ the ~~public to be~~ a ~~place~~ where ~~hot meals are regularly served,~~ ~~but which has no sleeping accommodations~~ for the ~~public~~ and ~~which~~ shall be ~~provided with an adequate~~ and ~~sanitary kitchen and dining room and employs at all times an adequate number of employees~~.
	1148	+	(a) The sale or the dispensing or consumption or the presence in glasses or other receptacles suitable to permit the consumption of alcoholic liquor by an individual in places operating under hotel permits, restaurant permits, cafe permits, restaurant permits for catering establishments, bowling establishment permits, racquetball facility permits, club permits, coliseum permits, coliseum concession permits, special sporting facility restaurant permits, special sporting facility employee recreational permits, special sporting facility guest permits, special sporting facility concession permits, special sporting facility bar permits, golf country club permits, nonprofit public museum permits, university permits, airport restaurant permits, airport bar permits, airport airline club permits, tavern permits, a manufacturer permit for a brew pub, manufacturer permits for beer and brew pubs, casino permits, caterer liquor permits and charitable organization permits shall be unlawful on: (1) Monday, Tuesday, Wednesday, Thursday and Friday between the hours of one o'clock a.m. and nine o'clock a.m.; (2) Saturday between the hours of two o'clock a.m. and nine o'clock a.m.; (3) Sunday between the hours of two o'clock a.m. and eleven o'clock a.m.; (4) Christmas, except (A) for alcoholic liquor that is served where food is also available during the hours otherwise permitted by this section for the day on which Christmas falls, and (B) by casino permittees at casinos, as defined in section 30-37k; and (5) January first between the hours of three o'clock a.m. and nine o'clock a.m., except that on any Sunday that is January first the prohibitions of this section shall be between the hours of three o'clock a.m. and eleven o'clock a.m.
2757	1149
2758		-	~~Sec~~. ~~39. Section 30-22a~~ of the ~~general statutes~~ is ~~repealed~~ and the ~~following is substituted in lieu thereof (Effective from passage):~~
	1150	+	(b) Any town may, by vote of a town meeting or by ordinance, reduce the number of hours during which sales under subsection (a) of this section, except sales pursuant to an airport restaurant permit, airport bar permit or airport airline club permit, shall be permissible. In all cases when a town, either by vote of a town meeting or by ordinance, has acted on the sale of alcoholic liquor or the reduction of the number of hours when such sale is permissible, such action shall become effective on the first day of the month succeeding such action and no further action shall be taken until at least one year has elapsed since the previous action was taken.
2759	1151
2760		-	(a) A ~~cafe~~ permit shall ~~allow~~ the ~~retail sale~~ of ~~alcoholic liquor to be consumed on~~ the ~~premises~~ of a ~~cafe. Premises operated under a cafe permit~~ shall regularly keep food available for sale to its customers for consumption on the premises. The availability of sandwiches, soups or other foods, whether fresh, processed, precooked or frozen, shall be deemed compliance with this requirement. The licensed premises shall at all times ~~comply with all~~ the ~~regulations of the local department of health~~. ~~Nothing herein shall be construed to require that~~ any ~~food be~~ sold or purchased with any liquor, nor shall any rule, regulation or standard be promulgated or enforced requiring that the sale of food be substantial or that the receipts of the business other than from the sale of liquor equal any set percentage of total receipts from sales made therein. A cafe permit shall allow, with the prior approval of the Department of Consumer Protection, alcoholic liquor to be served at tables in outside areas that are screened or not screened from public view where permitted by fire, zoning and health regulations. If not required by fire, zoning or health regulations, a fence or wall enclosing such outside areas shall not be required by the Department of Consumer Protection. No fence or wall used to enclose such outside areas shall be less than thirty inches high. Such permit shall also authorize the sale at retail from the premises of sealed containers supplied by the permittee of draught beer for consumption off the premises. Such sales shall be conducted only during the hours a package store is permitted to sell alcoholic liquor under the provisions of subsection (d) of section 30-91. Not more than four liters of such beer shall be sold to any person on any day on which the sale of alcoholic liquor is authorized under the provisions of subsection (d) of section 30-91. The annual fee for a cafe permit shall be ~~two thousand dollars~~.
	1152	+	(c) Notwithstanding any provisions of subsections (a) and (b) of this section, such sale or dispensing or consumption or presence in glasses in places operating under a bowling establishment permit shall be unlawful before two p.m. on any day, except in that portion of the permit premises which is located in a separate room or rooms entry to which, from the bowling lane area of the establishment, is by means of a door or doors which shall remain closed at all times except to permit entrance and egress to and from the lane area. Any alcoholic liquor sold or dispensed in a place operating under a bowling establishment permit shall be served in containers such as, but not limited to, plastic or glass. Any town may, by vote of a town meeting or by ordinance, reduce the number of hours during which sales under this subsection shall be permissible.
2761	1153
2762		-	(b) ~~(1)~~ A ~~cafe patron may remove one unsealed bottle of wine~~ for ~~off-premises~~ consumption ~~provided~~ the ~~patron has purchased a full course meal and consumed a portion of the wine with such meal~~ on the ~~cafe premises~~. ~~For purposes~~ of ~~this section~~, ~~"full course meal" means a diversified selection~~ of ~~food~~ which ~~ordinarily cannot~~ be ~~consumed without the use of tableware and which cannot be conveniently consumed while standing or walking~~.
	1154	+	(d) The sale or dispensing of alcoholic liquor in places operating under package store permits, drug store permits, manufacturer permits for beer, manufacturer permits for beer and brew pubs or grocery store beer permits shall be unlawful on Thanksgiving Day, New Year's Day or Christmas; and such sale or dispensing of alcoholic liquor in places operating under package store permits, drug store permits, manufacturer permits for beer, manufacturer permits for beer and brew pubs and grocery store beer permits shall be unlawful on Sunday before ten o'clock a.m. and after [five] eight o'clock p.m. and on any other day before eight o'clock a.m. and after [nine] ten o'clock p.m. It shall be unlawful for the holder of a manufacturer permit for a brew pub to sell beer for consumption off the premises on the days or hours prohibited by this subsection. Any town may, by a vote of a town meeting or by ordinance, reduce the number of hours during which such sale shall be permissible.
2763	1155
2764		-	(2) A ~~partially consumed bottle~~ of ~~wine that~~ is to be ~~removed from~~ the ~~premises pursuant to this subsection shall be securely sealed and placed in a bag by the permittee~~ or ~~the permittee's agent or employee prior to removal from the premises~~.
	1156	+	(e) (1) In the case of any premises operating under a tavern permit, wherein, under the provisions of this section, the sale of alcoholic liquor is forbidden on certain days or hours of the day, or during the period when a tavern permit is suspended, it shall likewise be unlawful to keep such premises open to, or permit it to be occupied by, the public on such days or hours.
2765	1157
2766		-	(c) ~~As used~~ in ~~this section,~~ ~~"cafe" means space in~~ a ~~suitable and permanent building~~, ~~kept~~, ~~used, maintained,~~ ~~advertised and held out~~ to the public to be ~~a place where alcoholic liquor and food is served for sale at retail for consumption on~~ the ~~premises but which does not necessarily serve hot meals; it shall have no sleeping accommodations~~ for the ~~public and need not necessarily have a kitchen~~ or ~~dining room but shall have employed therein at all times an adequate number~~ of ~~employees~~.
	1158	+	(2) In the case of any premises operating under a cafe permit, it shall be unlawful to keep such premises open to, or permit such premises to be occupied by, the public between the hours of one o'clock a.m. and six o'clock a.m. on Monday, Tuesday, Wednesday, Thursday and Friday and between the hours of two o'clock a.m. and six o'clock a.m. on Saturday and Sunday or during any period of time when such permit is suspended, provided the sale or the dispensing or consumption of alcohol on such premises operating under such cafe permit shall be prohibited beyond the hours authorized for the sale or dispensing or consumption of alcohol for such premises under this section.
2767	1159
2768		-	~~Sec. 40.~~ Section ~~30-26~~ of ~~the general statutes is repealed and~~ the ~~following is substituted in lieu thereof (Effective~~ ~~from passage):~~
	1160	+	(3) Notwithstanding any provision in this chapter, in the case of any premises operating under a tavern or cafe permit, it shall be lawful for such premises to be open to, or be occupied by, the public when such premises is being used as a site for film, television, video or digital production eligible for a film production tax credit pursuant to section 12-217jj, as amended by this act, provided the sale or the dispensing or consumption of alcohol on such premises operating under such tavern or cafe permit shall be prohibited beyond the hours authorized for the sale or the dispensing or consumption of alcohol for such premises under this section.
2769	1161
2770		-	~~A tavern permit shall allow~~ the retail sale of ~~beer~~ and ~~of cider not exceeding six per cent~~ of ~~alcohol~~ by ~~volume~~ and ~~wine to be consumed~~ on the premises of ~~a tavern with or without the sale of food. "Tavern" means a place where beer and wine are sold under a tavern permit.~~ Such ~~permit shall also authorize the sale at retail from the premises of sealed containers supplied by the~~ permittee ~~of draught beer for consumption off the premises. Such sales~~ shall be ~~conducted only~~ during the ~~hours a package store is permitted to sell alcoholic liquor~~ under ~~the provisions of~~ subsection ~~(d) of section 30-91. Not more than four liters of such beer~~ shall be ~~sold to any person on any day on which the sale of alcoholic liquor is authorized under the provisions of subsection (d) of section 30-91~~. ~~The annual fee for a tavern permit shall be three hundred dollars.~~
	1162	+	(f) The retail sale of wine and the tasting of free samples of wine by visitors and prospective retail customers of a permittee holding a manufacturer permit for a farm winery on the premises of such permittee shall be unlawful on Sunday before eleven o'clock a.m. and after [nine] ten o'clock p.m. and on any other day before ten o'clock a.m. and after [nine] ten o'clock p.m. Any town may, by vote of a town meeting or by ordinance, reduce the number of hours during which sales and the tasting of free samples of wine under this subsection shall be permissible.
2771	1163
2772		-	~~Sec. 41.~~ ~~Section 12-801~~ of the ~~general statutes is repealed~~ and ~~the following is substituted in lieu thereof (Effective July 1, 2015):~~
	1164	+	(g) Notwithstanding any provision of subsection (a) of this section, food or nonalcoholic beverages may be sold, dispensed or consumed in places operating under an airport restaurant permit, an airport bar permit or an airport airline club permit, at any time, as allowed by agreement between the state of Connecticut and its lessees or concessionaires.
2773	1165
2774		-	~~As used~~ in ~~[sections] section 12-563a, [and] sections 12-800~~ to ~~12-818, inclusive,~~ and ~~section 43 of this act, the following terms shall have the following meanings unless the context clearly indicates another meaning:~~
	1166	+	(h) The sale or the dispensing or consumption or the presence in glasses or other receptacles suitable to permit the consumption of alcoholic liquor by an individual in places operating under a nonprofit golf tournament permit shall be unlawful on any day prior to eleven o'clock a.m. and after [nine] ten o'clock p.m.
2775	1167
2776		-	(1) ~~"Board"~~ or ~~"board~~ of ~~directors" means~~ the ~~board~~ of ~~directors of the corporation;~~
	1168	+	(i) The tasting of free samples of beer by visitors of a permittee holding a manufacturing permit for beer on the premises of such permittee shall be unlawful on Sunday before eleven o'clock a.m. and after eight o'clock p.m. and on any other day before ten o'clock a.m. and after eight o'clock p.m. Nothing in this section shall be construed to limit the right of a holder of such permit to conduct manufacturing operations at any time. Any town may, by vote of a town meeting or ordinance, reduce the number of hours during which the tasting and free samples of beer under this subsection shall be permissible.
2777	1169
2778		-	(2) ~~"Corporation" means~~ the ~~Connecticut Lottery Corporation as created~~ under section ~~12-802;~~
	1170	+	(j) Nothing in this section shall be construed to require any permittee to continue the sale or dispensing of alcoholic liquor until the closing hour established under this section.
2779	1171
2780		-	(3) ~~"Division" means~~ the ~~former Division~~ of ~~Special Revenue in~~ the ~~Department~~ of ~~Revenue Services;~~
	1172	+	(k) The retail sale of wine and the tasting of free samples of wine by visitors and prospective retail customers of a permittee holding a wine festival permit or an out-of-state entity wine festival permit issued pursuant to section 30-37l or 30-37m shall be unlawful on Sunday before eleven o'clock a.m. and after eight o'clock p.m., and on any other day before ten o'clock a.m. and after eight o'clock p.m. Any town may, by vote of a town meeting or by ordinance, reduce the number of hours during which the retail sale of wine and the tasting of free samples of wine pursuant to this subsection shall be permissible.
2781	1173
2782		-	(~~4) "Lottery" means (A~~) the ~~Connecticut state lottery conducted prior to the transfer authorized under section 12-808~~ by ~~the Division of Special Revenue,~~ ~~(B) after such transfer, the Connecticut state lottery conducted by the corporation~~ pursuant to ~~sections 12-563a and 12-800 to 12-818, inclusive, [and] (C) the state lottery referred to in~~ subsection (a) of section ~~53-278g,~~ and ~~(D) keno conducted~~ by ~~the corporation pursuant to section 43~~ of this ~~act;~~
	1174	+	(l) The sale of wine at a farmers' market by a permittee holding a farmers' market wine sales permit pursuant to subsection (a) of section 30-37o shall be unlawful on any day before eight o'clock a.m. and after [nine] ten o'clock p.m., provided such permittee shall not sell such wine at a farmers' market at any time during such hours that the farmers' market is not open to the public. Any town may, by vote of a town meeting or by ordinance, reduce the number of hours during which sales of wine under this subsection shall be permissible.
2783	1175
2784		-	(5) ~~"Keno" means~~ a ~~lottery game~~ in ~~which a subset~~ of ~~numbers are drawn from a larger field of numbers by a central computer system using an approved random number generator, wheel system device~~ or other ~~drawing device~~. "~~Keno~~" ~~does~~ not include ~~a game operated on a video facsimile machine;~~
	1176	+	(m) Notwithstanding any provision of subsection (a) of this section, it shall be lawful for casino permittees at casinos, as defined in section 30-37k, to allow the presence of alcoholic liquor in glasses or other receptacles suitable to permit the consumption thereof by an individual at any time on its gaming facility, as defined in subsection (a) of section 30-37k, provided such alcoholic liquor shall not be served to a patron of such casino during the hours specified in subsection (a) of this section. For purposes of this section, "receptacles suitable to permit the consumption of alcoholic liquor" shall not include bottles of distilled spirits or bottles of wine.
2785	1177
2786		-	~~[(5)] (6) "Lottery~~ ~~fund" means a fund or funds established by, and under the management and control of, the corporation, into which all lottery revenues~~ of the ~~corporation are deposited,~~ ~~from which all payments~~ and ~~expenses of~~ the ~~corporation are paid and from which transfers to the General Fund are made pursuant to section 12-812; and~~
	1178	+	Sec. 43. Section 30-68m of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
2787	1179
2788		-	[(6)~~] (7) "Operating revenue" means total revenue received from lottery sales less all cancelled sales and amounts paid as prizes but before payment or provision~~ for ~~payment~~ of ~~any other expenses.~~
	1180	+	(a) For the purposes of this section:
2789	1181
2790		-	~~Sec. 42.~~ ~~Subdivision~~ (4) of ~~subsection~~ (b) ~~of section 12-806~~ of ~~the general statutes is repealed and~~ the ~~following is substituted~~ in ~~lieu thereof (Effective~~ ~~July 1,~~ ~~2015):~~
	1182	+	(1) "Cost" for a retail permittee means (A) for alcoholic liquor other than beer, the [posted bottle price from the wholesaler] actual cost paid per bottle by the retail permittee to the wholesaler, plus any charge for shipping or delivery to the retail permittee's place of business paid by the retail permittee, [in addition to the posted price,] and (B) for beer, the lowest posted price during the month in which the retail permittee is selling plus any charge for shipping or delivery to the retail permittee's place of business paid by the retail permittee in addition to the price originally paid by the retail permittee; and
2791	1183
2792		-	(4) ~~To introduce new lottery games,~~ ~~modify existing lottery games, utilize existing and new technologies, determine distribution channels for~~ the sale of lottery tickets, introduce keno pursuant to signed agreements with the Mashantucket Pequot Tribe and the Mohegan Tribe of Indians of Connecticut, in accordance with section 43 of this act, and, to the extent specifically authorized by regulations adopted by the Department of Consumer Protection pursuant to chapter 54, introduce instant ticket vending machines, kiosks and automated wagering systems or machines, with all such rights being subject to regulatory oversight by the Department of Consumer Protection, except that the corporation shall not offer any interactive on-line lottery games, including on-line video lottery games for ~~promotional purposes~~;
	1184	+	(2) "Retail permittee" means the holder of a permit allowing the sale of alcoholic liquor for off-premises consumption. [; and]
2793	1185
2794		-	~~Sec. 43.~~ (~~NEW~~) ~~(Effective July 1, 2015) Notwithstanding~~ the ~~provisions of section 3-6c~~ of the ~~general statutes~~, the Secretary of the Office of Policy and Management, on behalf of the state of Connecticut, may enter into separate agreements with the Mashantucket Pequot Tribe and the Mohegan Tribe of Indians of Connecticut concerning the operation of keno by the ~~Connecticut Lottery Corporation in~~ the ~~state of Connecticut.~~ The ~~corporation may~~ not ~~operate keno until such separate agreements are effective~~.
	1186	+	[(3) "Bottle price" means the price per unit of the contents of any case of alcoholic liquor, other than beer, and shall be arrived at by dividing the case price by the number of units or bottles making up such case price and adding to the quotient an amount that is not less than the following: A unit or bottle one-half pint or two hundred milliliters or less, two cents; a unit or bottle more than one-half pint or two hundred milliliters but not more than one pint or five hundred milliliters, four cents; and a unit or bottle greater than one pint or five hundred milliliters, eight cents.]
2795	1187
2796		-	~~Sec. 44.~~ (~~NEW~~) ~~(Effective July 1, 2015) The Connecticut Lottery Corporation~~ shall ~~exclusively operate and manage the sale of lottery games in the state of Connecticut except on the reservations of the Mashantucket Pequot Tribe and the Mohegan Tribe of Indians of Connecticut~~.
	1188	+	(b) No retail permittee shall sell alcoholic liquor at a price below his or her cost.
2797	1189
2798		-	~~Sec~~. ~~45. Section 12-692~~ of the ~~general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):~~
	1190	+	(c) Notwithstanding the provisions of subsection (b) of this section, a retail permittee may sell one beer item identified by a stock-keeping unit number or one item of alcoholic liquor other than beer identified by a stock-keeping unit number below his or her cost each month, provided the item is not sold at less than ninety per cent of such retail permittee's cost. A retail permittee who intends to sell an item below cost pursuant to this subsection shall notify the Department of Consumer Protection of such sale not later than the second day of the month such item will be offered for sale.
2799	1191
2800		-	~~(a) For purposes~~ of ~~this section:~~
	1192	+	Sec. 44. Section 21a-408q of the general statutes is repealed. (Effective July 1, 2015)
2801	1193
2802		-	(1) "Passenger motor vehicle" means a passenger vehicle, which is rented without a driver and which is part of a motor vehicle fleet of five or more passenger motor vehicles that are used for rental purposes by a rental company.
2803		-
2804		-	(2) "Rental truck" means a (A) vehicle rented without a driver that has a gross vehicle weight rating of twenty-six thousand pounds or less and is used in the transportation of personal property but not for business purposes, or (B) trailer that has a gross vehicle weight rating of not more than six thousand pounds.
2805		-
2806		-	(3) "Rental company" means any business entity that is engaged in the business of renting passenger motor vehicles, rental trucks without a driver or machinery in this state to lessees and that uses for rental purposes a motor vehicle fleet of five or more passenger motor vehicles, rental trucks or pieces of machinery in this state, but does not mean any person, firm or corporation that is licensed, or required to be licensed, pursuant to section 14-52, (A) as a new car dealer, repairer or limited repairer, or (B) as a used car dealer that is not primarily engaged in the business of renting passenger motor vehicles or rental trucks without a driver in this state to lessees. "Rental company" does not include a business entity with total annual rental income, excluding retail or wholesale sales or rental equipment, that is less than fifty-one per cent of the total revenue of the business entity in a given taxable year.
2807		-
2808		-	(4) "Lessee" means any person who leases a passenger motor vehicle, rental truck or machinery from a rental company for such person's own use and not for rental to others.
2809		-
2810		-	(5) "Machinery" means [heavy] all equipment [without an operator that may be used for construction, mining or forestry, including, but not limited to, bulldozers, earthmoving equipment, well-drilling machinery and equipment or cranes] owned by a rental company.
2811		-
2812		-	(b) There is hereby imposed a three per cent surcharge on each passenger motor vehicle or rental truck rented within the state by a rental company to a lessee for a period of less than thirty-one days. The rental surcharge shall be imposed on the total amount the rental company charges the lessee for the rental of a motor vehicle. Such surcharge shall be in addition to any tax otherwise applicable to any such transaction and shall be includable in the measure of the sales and use taxes imposed under chapter 219.
2813		-
2814		-	(c) There is hereby imposed a one and one-half per cent surcharge on machinery rented within the state by a rental company to a lessee for a period of less than [thirty-one] three hundred sixty-five days. The rental surcharge shall be imposed on the total amount the rental company charges the lessee for the rental of the machinery. Such surcharge shall be in addition to any tax otherwise applicable to any such transaction, and shall be includable in the measure of the sales and use taxes imposed under chapter 219. [For purposes of this subsection, such period shall commence on the date any such machinery is rented to the lessee, and terminate on the date such machinery is returned to the rental company.]
2815		-
2816		-	(d) Reimbursement for the surcharge imposed by subsections (b) and (c) of this section shall be collected by the rental company from the lessee and such surcharge reimbursement, termed "surcharge" in this subsection, shall be paid by the lessee to the rental company and each rental company shall collect from the lessee the full amount of the surcharge imposed by said subsections (b) and (c). Such surcharge shall be a debt from the lessee to the rental company, when so added to the original lease or rental price, and shall be recoverable at law in the same manner as other debts. The rental contract shall separately indicate the rental surcharge imposed on each passenger motor vehicle, truck rental or piece of machinery. The rental surcharge shall, subject to the provisions of subsection (e) of this section, be retained by the rental company.
2817		-
2818		-	(e) (1) On or before February 15, 1997, and the fifteenth of February annually thereafter, each rental company shall file a consolidated report with the Commissioner of Revenue Services detailing the aggregate amount of personal property tax that is actually paid by such company to a Connecticut municipality or municipalities during the preceding calendar year on passenger motor vehicles, rental trucks or pieces of machinery that are used for rental purposes by such company, the aggregate amount of registration and titling fees that are actually paid by such company to the Department of Motor Vehicles of this state during the preceding calendar year on passenger motor vehicles, rental trucks or pieces of machinery that are used for rental purposes by such company and the aggregate amount of the rental surcharge that is actually received, pursuant to this section, by such company during the preceding calendar year on passenger motor vehicles, rental trucks or pieces of machinery that are used for rental purposes by such company. The report shall also show such other information as the commissioner deems necessary for the proper administration of this section.
2819		-
2820		-	(2) On or before February 15, 1997, and the fifteenth of February annually thereafter, each rental company shall remit to the Commissioner of Revenue Services for deposit in the General Fund, the amount by which the aggregate amount of the rental surcharge actually received by such company on such vehicles or machinery during the preceding calendar year exceeds the sum of the aggregate amount of property taxes actually paid by such company on such vehicles or machinery to a Connecticut municipality or municipalities during the preceding calendar year and the aggregate amount of registration and titling fees actually paid by such company on such vehicles or machinery to the Department of Motor Vehicles of this state during the preceding calendar year.
2821		-
2822		-	(3) For purposes of this subsection, in the case of any rental company that leases a passenger motor vehicle, rental truck or piece of machinery from another person and that uses such vehicle or machinery for rental purposes and such lease requires such rental company to pay the registration and titling fees and the property taxes to such other person, the rental company shall include (A) in the aggregate amount of registration and titling fees actually paid by such rental company to the Department of Motor Vehicles of this state, any such registration and titling fees actually paid by such rental company to such other person on such passenger motor vehicle, rental truck or piece of machinery, and (B) in the aggregate amount of property taxes actually paid by such rental company to a Connecticut municipality or municipalities, any such property taxes actually paid by such rental company to such other person on such passenger motor vehicle or vehicles, rental truck or trucks or one or more pieces of machinery.
2823		-
2824		-	(f) Any person who fails to pay any amount required to be paid to the Commissioner of Revenue Services under this section within the time required shall pay a penalty of fifteen per cent of such amount or fifty dollars, whichever amount is greater, in addition to such amount, plus interest at the rate of one per cent per month or fraction thereof from the due date of such amount until the date of payment. Subject to the provisions of section 12-3a, the commissioner may waive all or any part of the penalties provided under this section when it is proven to the satisfaction of the commissioner that the failure to pay any amount required to be paid to the commissioner was due to reasonable cause and was not intentional or due to neglect.
2825		-
2826		-	(g) The Commissioner of Revenue Services for good cause may extend the time for making any report and paying any amount required to be paid to the commissioner under this section if a written request therefor is filed with the commissioner together with a tentative report which shall be accompanied by a payment of any amount tentatively believed to be due to the commissioner, on or before the last day for filing the report. Any person to whom an extension is granted shall pay, in addition to the amount required to be paid, interest at the rate of one per cent per month or fraction thereof from the date on which such amount would have been due without the extension until the date of payment.
2827		-
2828		-	(h) The provisions of sections 12-548 to 12-554, inclusive, and section 12-555a shall apply to the provisions of this section in the same manner and with the same force and effect as if the language of said sections 12-548 to 12-554, inclusive, and section 12-555a had been incorporated in full into this section, except to the extent that any provision is inconsistent with a provision in this section, and except that the term "tax" shall be read as "surcharge".
2829		-
2830		-	Sec. 46. Subsection (a) of section 53-344b of the general statutes is repealed and the following is substituted in lieu thereof (Effective January 1, 2016):
2831		-
2832		-	(a) As used in this section and sections 47 and 48 of this act:
2833		-
2834		-	(1) "Electronic nicotine delivery system" means an electronic device that may be used to simulate smoking in the delivery of nicotine or other substance to a person inhaling from the device, and includes, but is not limited to, an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe or electronic hookah and any related device and any cartridge, electronic cigarette liquid or other component of such device;
2835		-
2836		-	(2) "Cardholder" means any person who presents a driver's license or an identity card to a seller or seller's agent or employee, to purchase or receive an electronic nicotine delivery system or vapor product from such seller or seller's agent or employee;
2837		-
2838		-	(3) "Identity card" means an identification card issued in accordance with the provisions of section 1-1h;
2839		-
2840		-	(4) "Transaction scan" means the process by which a seller or seller's agent or employee checks, by means of a transaction scan device, the validity of a driver's license or an identity card;
2841		-
2842		-	(5) "Transaction scan device" means any commercial device or combination of devices used at a point of sale that is capable of deciphering in an electronically readable format the information encoded on the magnetic strip or bar code of a driver's license or an identity card;
2843		-
2844		-	(6) "Sale" or "sell" means an act done intentionally by any person, whether done as principal, proprietor, agent, servant or employee, of transferring, or offering or attempting to transfer, for consideration, an electronic nicotine delivery system or vapor product, including bartering or exchanging, or offering to barter or exchange, an electronic nicotine delivery system or vapor product;
2845		-
2846		-	(7) "Give" or "giving" means an act done intentionally by any person, whether done as principal, proprietor, agent, servant or employee, of transferring, or offering or attempting to transfer, without consideration, an electronic nicotine delivery system or vapor product;
2847		-
2848		-	(8) "Deliver" or "delivering" means an act done intentionally by any person, whether as principal, proprietor, agent, servant or employee, of transferring, or offering or attempting to transfer, physical possession or control of an electronic nicotine delivery system or vapor product; [and]
2849		-
2850		-	(9) "Vapor product" means any product that employs a heating element, power source, electronic circuit or other electronic, chemical or mechanical means, regardless of shape or size, to produce a vapor that may or may not include nicotine, that is inhaled by the user of such product; and
2851		-
2852		-	(10) "Electronic cigarette liquid" means a liquid that, when used in an electronic nicotine delivery system or vapor product, produces a vapor that may or may not include nicotine and is inhaled by the user of such electronic nicotine delivery system or vapor product.
2853		-
2854		-	Sec. 47. (NEW) (Effective January 1, 2016) (a) On and after March 1, 2016, no person in this state may sell, offer for sale or possess with intent to sell an electronic nicotine delivery system or vapor product unless such person has obtained an electronic nicotine delivery system certificate of dealer registration from the Commissioner of Consumer Protection pursuant to this section. An electronic nicotine delivery system certificate of dealer registration shall allow the sale of electronic nicotine delivery systems or vapor products. A holder of an electronic nicotine delivery system certificate of dealer registration shall post such registration in a prominent location adjacent to electronic nicotine delivery system products or vapor products offered for sale.
2855		-
2856		-	(b) (1) On or after January 1, 2016, any person desiring an electronic nicotine delivery system certificate of dealer registration or a renewal of such a certificate of dealer registration shall make a sworn application therefor to the Department of Consumer Protection upon forms to be furnished by the department, showing the name and address of the applicant, the location of the place of business which is to be operated under such certificate of dealer registration and a financial statement setting forth all elements and details of any business transactions connected with the application. The application shall also indicate any crimes of which the applicant has been convicted. Applicants shall submit documents sufficient to establish that state and local building, fire and zoning requirements will be met at the location of any sale. The department may, in its discretion, conduct an investigation to determine whether a certificate of dealer registration shall be issued to an applicant.
2857		-
2858		-	(2) The commissioner shall issue an electronic nicotine delivery system certificate of dealer registration to any such applicant not later than thirty days after the date of application unless the commissioner finds: (A) The applicant has wilfully made a materially false statement in such application or in any other application made to the commissioner; (B) the applicant has neglected to pay any taxes due to this state; or (C) the applicant has been convicted of violating any of the cigarette or other tobacco products tax laws of this or any other state or the cigarette tax laws of the United States or has such a criminal record that the commissioner reasonably believes that such applicant is not a suitable person to be issued a license, provided no refusal shall be rendered under this subdivision except in accordance with the provisions of sections 46a-80 and 46a-81 of the general statutes.
2859		-
2860		-	(3) A certificate of dealer registration issued under this section shall be renewed annually and may be suspended or revoked at the discretion of the Department of Consumer Protection. Any person aggrieved by a denial of an application, refusal to renew a dealer registration or suspension or revocation of a dealer registration may appeal in the manner prescribed for permits under section 30-55 of the general statutes. An electronic nicotine delivery system certificate of dealer registration shall not constitute property, nor shall it be subject to attachment and execution, nor shall it be alienable, except that it shall descend to the estate of a deceased holder of a certificate of dealer registration by the laws of testate or intestate succession.
2861		-
2862		-	(4) The applicant shall pay to the department a nonrefundable application fee of seventy-five dollars, which fee shall be in addition to the annual fee prescribed in subsection (c) of this section. An application fee shall not be charged for an application to renew a certificate of dealer registration.
2863		-
2864		-	(5) In any case in which a certificate of dealer registration has been issued to a partnership, if one or more of the partners dies or retires, the remaining partner or partners need not file a new application for the unexpired portion of the current certificate of dealer registration, and no additional fee for such unexpired portion shall be required. Notice of any such change shall be given to the department and the certificate of dealer registration shall be endorsed to show correct ownership. Whenever any partnership changes by reason of the addition of one or more partners, a new application and the payment of new application and annual fees shall be required.
2865		-
2866		-	(c) The annual fee for an electronic nicotine delivery system certificate of dealer registration shall be four hundred dollars.
2867		-
2868		-	(d) The department may renew a certificate of dealer registration issued under this section that has expired if the applicant pays to the department any fine imposed by the commissioner pursuant to subsection (c) of section 21a-4 of the general statutes, which fine shall be in addition to the fees prescribed in this section for the certificate of dealer registration applied for. The provisions of this subsection shall not apply to any certificate of dealer registration which is the subject of administrative or court proceedings.
2869		-
2870		-	(e) (1) Any person in this state who knowingly sells, offers for sale or possesses with intent to sell an electronic nicotine delivery system or vapor product without a certificate of dealer registration as required under this section shall be fined not more than fifty dollars for each day of such violation, except that the commissioner may waive all or any part of such fine if it is proven to the commissioner's satisfaction that the failure to obtain or renew such certificate of dealer registration was due to reasonable cause.
2871		-
2872		-	(2) Notwithstanding the provisions of subdivision (1) of this subsection, any person whose electronic nicotine delivery system certificate of dealer registration has expired and who knowingly sells, offers for sale or possesses with intent to sell an electronic nicotine delivery system or vapor product, where such person's period of operation without such certificate of dealer registration is not more than ninety days from the date of expiration of such certificate of dealer registration, shall have committed an infraction and shall be fined ninety dollars.
2873		-
2874		-	(3) Notwithstanding the provisions of subdivisions (1) and (2) of this subsection, no penalty shall be imposed under this subsection unless the commissioner sends written notice of any violation to the person who is subject to a penalty under subdivision (1) or (2) of this subsection and allows such person sixty days from the date such notice was sent to cease such violation and comply with the requirements of this section. Such written notice shall be sent, within available appropriations, by mail evidenced by a certificate of mailing or other similar United States Postal Service form from which the date of deposit can be verified.
2875		-
2876		-	Sec. 48. (NEW) (Effective January 1, 2016) (a) On and after March 1, 2016, no person in this state may manufacture an electronic nicotine delivery system or vapor product unless such person has obtained an electronic nicotine delivery system certificate of manufacturer registration from the Commissioner of Consumer Protection pursuant to this section. An electronic nicotine delivery system certificate of manufacturer registration shall allow the manufacture of electronic nicotine delivery systems or vapor products in this state. For the purposes of this section, "manufacturer" means any person who mixes, compounds, repackages or resizes any nicotine-containing electronic nicotine delivery system or vapor product.
2877		-
2878		-	(b) (1) On or after January 1, 2016, any person desiring an electronic nicotine delivery system certificate of manufacturer registration or a renewal of such a certificate of manufacturer registration shall make a sworn application therefor to the Department of Consumer Protection upon forms to be furnished by the department, showing the name and address of the applicant, the location of the place of business which is to be operated under such certificate of manufacturer registration and a financial statement setting forth all elements and details of any business transactions connected with the application. The application shall also indicate any crimes of which the applicant has been convicted. Applicants shall submit documents sufficient to establish that state and local building, fire and zoning requirements will be met at the place of manufacture. The department may, in its discretion, conduct an investigation to determine whether a certificate of manufacturer registration shall be issued to an applicant.
2879		-
2880		-	(2) The commissioner shall issue an electronic nicotine delivery system certificate of manufacturer registration to any such applicant not later than thirty days after the date of application unless the commissioner finds: (A) The applicant has wilfully made a materially false statement in such application or in any other application made to the commissioner; (B) the applicant has neglected to pay any taxes due to this state; (C) the applicant has been convicted of violating any of the cigarette or other tobacco products tax laws of this or any other state or the cigarette tax laws of the United States or has such a criminal record that the commissioner reasonably believes that such applicant is not a suitable person to be issued a license, provided no refusal shall be rendered under this subdivision except in accordance with the provisions of sections 46a-80 and 46a-81 of the general statutes.
2881		-
2882		-	(3) A certificate of manufacturer registration issued under this section shall be renewed annually and may be suspended or revoked at the discretion of the Department of Consumer Protection. Any person aggrieved by a denial of an application, refusal to renew a certificate of manufacturer registration or suspension or revocation of a certificate of manufacturer registration may appeal in the manner prescribed for permits under section 30-55 of the general statutes. An electronic nicotine delivery system certificate of manufacturer registration shall not constitute property, nor shall it be subject to attachment and execution, nor shall it be alienable, except that it shall descend to the estate of a deceased holder of a certificate of manufacturer registration by the laws of testate or intestate succession.
2883		-
2884		-	(4) The applicant shall pay to the department a nonrefundable application fee of seventy-five dollars, which fee shall be in addition to the annual fee prescribed in subsection (c) of this section. An application fee shall not be charged for an application to renew a certificate of manufacturer registration.
2885		-
2886		-	(5) In any case in which a certificate of manufacturer registration has been issued to a partnership, if one or more of the partners dies or retires, the remaining partner or partners need not file a new application for the unexpired portion of the current certificate of manufacturer registration, and no additional fee for such unexpired portion shall be required. Notice of any such change shall be given to the department and the certificate of manufacturer registration shall be endorsed to show correct ownership. Whenever any partnership changes by reason of the addition of one or more partners, a new application and the payment of new application and annual fees shall be required.
2887		-
2888		-	(c) The annual fee for an electronic nicotine delivery system certificate of manufacturer registration shall be four hundred dollars.
2889		-
2890		-	(d) The department may renew a certificate of manufacturer registration issued under this section that has expired if the applicant pays to the department any fine imposed by the commissioner pursuant to subsection (c) of section 21a-4 of the general statutes, which fine shall be in addition to the fees prescribed in this section for the certificate of manufacturer registration applied for. The provisions of this subsection shall not apply to any certificate of manufacturer registration which is the subject of administrative or court proceedings.
2891		-
2892		-	(e) (1) Any person in this state who knowingly manufactures an electronic nicotine delivery system or vapor product without a certificate of manufacturer registration as required under this section shall be fined not more than fifty dollars for each day of such violation, except that the commissioner may waive all or any part of such fine if it is proven to the commissioner's satisfaction that the failure to obtain or renew such certificate of manufacturer registration was due to reasonable cause.
2893		-
2894		-	(2) Notwithstanding the provisions of subdivision (1) of this subsection, any person whose electronic nicotine delivery system certificate of manufacturer registration has expired and who manufactures in this state an electronic nicotine delivery system or vapor product, where such person's period of operation without such certificate of manufacturer registration is not more than ninety days from the date of expiration of such certificate of manufacturer registration, shall have committed an infraction and shall be fined ninety dollars.
2895		-
2896		-	(3) Notwithstanding the provisions of subdivisions (1) and (2) of this subsection, no penalty shall be imposed under this subsection unless the commissioner sends written notice of any violation to the person who is subject to a penalty under subdivision (1) or (2) of this subsection and allows such person sixty days from the date such notice was sent to cease such violation and comply with the requirements of this section. Such written notice shall be sent, within available appropriations, by mail evidenced by a certificate of mailing or other similar United States Postal Service form from which the date of deposit can be verified.
2897		-
2898		-	Sec. 49. (Effective from passage) Not later than thirty days after the federal Food and Drug Administration's proposed rule deeming tobacco products to be subject to the federal Food, Drug and Cosmetic Act, 21 CFR Parts 1100, 1140 and 1143, becomes final, the joint standing committee of the General Assembly having cognizance of matters relating to public health shall hold a public hearing for the purpose of reviewing such rule and determining whether the committee recommends amendments to the general statutes concerning products subject to the rule, which products may include, but need not be limited to, electronic nicotine delivery systems, vapor products and electronic cigarette liquid.
2899		-
2900		-	Sec. 50. Section 19a-88 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
2901		-
2902		-	(a) Each person holding a license to practice dentistry, optometry, midwifery or dental hygiene shall, annually, during the month of such person's birth, register with the Department of Public Health, upon payment of: [the] (1) The professional services fee for class I, as defined in section 33-182l, plus [five] ten dollars, in the case of a dentist, except as provided in sections 19a-88b and 20-113b; (2) the professional services fee for class H, as defined in section 33-182l, plus five dollars, in the case of an optometrist; [, fifteen] (3) twenty dollars in the case of a midwife; and (4) one hundred five dollars in the case of a dental hygienist. Such registration shall be on blanks to be furnished by the department for such purpose, giving such person's name in full, such person's residence and business address and such other information as the department requests. Each person holding a license to practice dentistry who has retired from the profession may renew such license, but the fee shall be ten per cent of the professional services fee for class I, as defined in section 33-182l, or ninety-five dollars, whichever is greater. Any license provided by the department at a reduced fee pursuant to this subsection shall indicate that the dentist is retired.
2903		-
2904		-	(b) Each person holding a license to practice medicine, surgery, podiatry, chiropractic or naturopathy shall, annually, during the month of such person's birth, register with the Department of Public Health, upon payment of the professional services fee for class I, as defined in section 33-182l. Each person holding a license to practice medicine or surgery shall pay [five] ten dollars in addition to such professional services fee. Such registration shall be on blanks to be furnished by the department for such purpose, giving such person's name in full, such person's residence and business address and such other information as the department requests.
2905		-
2906		-	(c) (1) Each person holding a license to practice as a registered nurse, shall, annually, during the month of such person's birth, register with the Department of Public Health, upon payment of one hundred [five] ten dollars, on blanks to be furnished by the department for such purpose, giving such person's name in full, such person's residence and business address and such other information as the department requests. Each person holding a license to practice as a registered nurse who has retired from the profession may renew such license, but the fee shall be ten per cent of the professional services fee for class B, as defined in section 33-182l, plus five dollars. Any license provided by the department at a reduced fee shall indicate that the registered nurse is retired.
2907		-
2908		-	(2) Each person holding a license as an advanced practice registered nurse shall, annually, during the month of such person's birth, register with the Department of Public Health, upon payment of one hundred [twenty-five] thirty dollars, on blanks to be furnished by the department for such purpose, giving such person's name in full, such person's residence and business address and such other information as the department requests. No such license shall be renewed unless the department is satisfied that the person maintains current certification as either a nurse practitioner, a clinical nurse specialist or a nurse anesthetist from one of the following national certifying bodies which certify nurses in advanced practice: The American Nurses' Association, the Nurses' Association of the American College of Obstetricians and Gynecologists Certification Corporation, the National Board of Pediatric Nurse Practitioners and Associates or the American Association of Nurse Anesthetists. Each person holding a license to practice as an advanced practice registered nurse who has retired from the profession may renew such license, but the fee shall be ten per cent of the professional services fee for class C, as defined in section 33-182l, plus five dollars. Any license provided by the department at a reduced fee shall indicate that the advanced practice registered nurse is retired.
2909		-
2910		-	(3) Each person holding a license as a licensed practical nurse shall, annually, during the month of such person's birth, register with the Department of Public Health, upon payment of [sixty-five] seventy dollars, on blanks to be furnished by the department for such purpose, giving such person's name in full, such person's residence and business address and such other information as the department requests. Each person holding a license to practice as a licensed practical nurse who has retired from the profession may renew such license, but the fee shall be ten per cent of the professional services fee for class A, as defined in section 33-182l, plus five dollars. Any license provided by the department at a reduced fee shall indicate that the licensed practical nurse is retired.
2911		-
2912		-	(4) Each person holding a license as a nurse-midwife shall, annually, during the month of such person's birth, register with the Department of Public Health, upon payment of one hundred [twenty-five] thirty dollars, on blanks to be furnished by the department for such purpose, giving such person's name in full, such person's residence and business address and such other information as the department requests. No such license shall be renewed unless the department is satisfied that the person maintains current certification from the American College of Nurse-Midwives.
2913		-
2914		-	(5) (A) Each person holding a license to practice physical therapy shall, annually, during the month of such person's birth, register with the Department of Public Health, upon payment of the professional services fee for class B, as defined in section 33-182l, plus five dollars, on blanks to be furnished by the department for such purpose, giving such person's name in full, such person's residence and business address and such other information as the department requests.
2915		-
2916		-	(B) Each person holding a physical therapist assistant license shall, annually, during the month of such person's birth, register with the Department of Public Health, upon payment of the professional services fee for class A, as defined in section 33-182l, plus five dollars, on blanks to be furnished by the department for such purpose, giving such person's name in full, such person's residence and business address and such other information as the department requests.
2917		-
2918		-	(6) Each person holding a license as a physician assistant shall, annually, during the month of such person's birth, register with the Department of Public Health, upon payment of a fee of one hundred [fifty] fifty-five dollars, on blanks to be furnished by the department for such purpose, giving such person's name in full, such person's residence and business address and such other information as the department requests. No such license shall be renewed unless the department is satisfied that the practitioner has met the mandatory continuing medical education requirements of the National Commission on Certification of Physician Assistants or a successor organization for the certification or recertification of physician assistants that may be approved by the department and has passed any examination or continued competency assessment the passage of which may be required by said commission for maintenance of current certification by said commission.
2919		-
2920		-	(d) No provision of this section shall be construed to apply to any person practicing Christian Science.
2921		-
2922		-	(e) (1) Each person holding a license or certificate issued under section 19a-514, 20-65k, as amended by this act, 20-74s, as amended by this act, 20-195cc, as amended by this act, or 20-206ll, as amended by this act, and chapters 370 to 373, inclusive, 375, 378 to 381a, inclusive, 383 to 383c, inclusive, 384, 384a, 384b, 384d, 385, 393a, 395, 399 or 400a and section 20-206n, as amended by this act, or 20-206o shall, annually, during the month of such person's birth, apply for renewal of such license or certificate to the Department of Public Health, giving such person's name in full, such person's residence and business address and such other information as the department requests.
2923		-
2924		-	(2) Each person holding a license or certificate issued under section 19a-514, section 20-266o and chapters 384a, 384c, 386, 387, 388 and 398 shall apply for renewal of such license or certificate once every two years, during the month of such person's birth, giving such person's name in full, such person's residence and business address and such other information as the department requests.
2925		-
2926		-	(3) Each person holding a license or certificate issued pursuant to section 20-475 or 20-476 shall, annually, during the month of such person's birth, apply for renewal of such license or certificate to the department.
2927		-
2928		-	(4) Each entity holding a license issued pursuant to section 20-475 shall, annually, during the anniversary month of initial licensure, apply for renewal of such license or certificate to the department.
2929		-
2930		-	(5) Each person holding a license issued pursuant to section 20-162bb, as amended by this act, shall, annually, during the month of such person's birth, apply for renewal of such license to the Department of Public Health, upon payment of a fee of three hundred [fifteen] twenty dollars, giving such person's name in full, such person's residence and business address and such other information as the department requests.
2931		-
2932		-	(f) Any person or entity which fails to comply with the provisions of this section shall be notified by the department that such person's or entity's license or certificate shall become void ninety days after the time for its renewal under this section unless it is so renewed. Any such license shall become void upon the expiration of such ninety-day period.
2933		-
2934		-	(g) The Department of Public Health shall administer a secure on-line license renewal system for persons holding a license to practice medicine or surgery under chapter 370, dentistry under chapter 379, nursing under chapter 378 or nurse-midwifery under chapter 377. The department shall require such persons to renew their licenses using the on-line renewal system and to pay professional [service] services fees on-line by means of a credit card or electronic transfer of funds from a bank or credit union account, except in extenuating circumstances, including, but not limited to, circumstances in which a licensee does not have access to a credit card and submits a notarized affidavit affirming that fact, the department may allow the licensee to renew his or her license using a paper form prescribed by the department and pay professional service fees by check or money order.
2935		-
2936		-	Sec. 51. Subsection (a) of section 19a-515 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
2937		-
2938		-	(a) Each nursing home administrator's license issued pursuant to the provisions of sections 19a-511 to 19a-520, inclusive, shall be renewed once every two years, in accordance with section 19a-88, as amended by this act, except for cause, by the Department of Public Health, upon forms to be furnished by said department and upon the payment to said department, by each applicant for license renewal, of the sum of two hundred five dollars. Each such fee shall be remitted to the Department of Public Health on or before the date prescribed under section 19a-88, as amended by this act. Such renewals shall be granted unless said department finds the applicant has acted or failed to act in such a manner or under such circumstances as would constitute grounds for suspension or revocation of such license.
2939		-
2940		-	Sec. 52. Section 20-65k of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
2941		-
2942		-	(a) The commissioner shall grant a license to practice athletic training to an applicant who presents evidence satisfactory to the commissioner of having met the requirements of section 20-65j. An application for such license shall be made on a form required by the commissioner. The fee for an initial license under this section shall be one hundred ninety dollars.
2943		-
2944		-	(b) A license to practice athletic training may be renewed in accordance with the provisions of section 19a-88, as amended by this act, provided any licensee applying for license renewal shall maintain certification as an athletic trainer by the Board of Certification, Inc., or its successor organization. The fee for such renewal shall be two hundred five dollars.
2945		-
2946		-	(c) The department may, upon receipt of an application for athletic training licensure, accompanied by the licensure application fee of one hundred ninety dollars, issue a temporary permit to a person who has met the requirements of subsection (a) of section 20-65j, except that the applicant has not yet sat for or received the results of the athletic training certification examination administered by the Board of Certification, Inc., or its successor organization. Such temporary permit shall authorize the permittee to practice athletic training under the supervision of a person licensed pursuant to subsection (a) of this section. Such practice shall be limited to those settings where the licensed supervisor is physically present on the premises and is immediately available to render assistance and supervision, as needed, to the permittee. Such temporary permit shall be valid for a period not to exceed one hundred twenty calendar days after the date of completion of the required course of study in athletic training and shall not be renewable. Such permit shall become void and shall not be reissued in the event that the permittee fails to pass the athletic training certification examination. No permit shall be issued to any person who has previously failed the athletic training certification examination or who is the subject of an unresolved complaint or pending professional disciplinary action. Violation of the restrictions on practice set forth in this section may constitute a basis for denial of licensure as an athletic trainer.
2947		-
2948		-	Sec. 53. Subsection (c) of section 20-74bb of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
2949		-
2950		-	(c) Licenses shall be renewed annually in accordance with the provisions of section 19a-88, as amended by this act. The fee for renewal shall be one hundred five dollars.
2951		-
2952		-	Sec. 54. Section 20-74f of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
2953		-
2954		-	(a) The department shall issue a license to any person who meets the requirements of this chapter upon payment of a [two-hundred-dollar] license fee of two hundred five dollars. Any person who is issued a license as an occupational therapist under the terms of this chapter may use the words "occupational therapist", "licensed occupational therapist", or "occupational therapist registered" or [he] such person may use the letters "O.T.", "L.O.T.", or "O.T.R." in connection with [his] such person's name or place of business to denote [his] such person's registration hereunder. Any person who is issued a license as an occupational therapy assistant under the terms of this chapter may use the words "occupational therapy assistant", or [he] such person may use the letters "O.T.A.", "L.O.T.A.", or "C.O.T.A." in connection with [his] such person's name or place of business to denote [his] such person's registration thereunder. No person shall practice occupational therapy or hold himself or herself out as an occupational therapist or an occupational therapy assistant, or as being able to practice occupational therapy or to render occupational therapy services in this state unless [he] such person is licensed in accordance with the provisions of this chapter.
2955		-
2956		-	(b) No person, unless registered under this chapter as an occupational therapist or an occupational therapy assistant or whose registration has been suspended or revoked, shall use, in connection with [his] such person's name or place of business the words "occupational therapist", "licensed occupational therapist", "occupational therapist registered", "occupational therapy assistant", or the letters, "O.T.", "L.O.T.", "O.T.R.", "O.T.A.", "L.O.T.A.", or "C.O.T.A.", or any words, letters, abbreviations or insignia indicating or implying that [he] such person is an occupational therapist or an occupational therapy assistant or in any way, orally, in writing, in print or by sign, directly or by implication, represent himself or herself as an occupational therapist or an occupational therapy assistant. Any person who violates the provisions of this section shall be guilty of a class D felony. For the purposes of this section, each instance of patient contact or consultation which is in violation of any provision of this chapter shall constitute a separate offense. Failure to renew a license in a timely manner shall not constitute a violation for the purposes of this section.
2957		-
2958		-	Sec. 55. Subsections (g) to (n), inclusive, of section 20-74s of the general statutes are repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
2959		-
2960		-	(g) The commissioner shall grant a license as an alcohol and drug counselor to any applicant who furnishes satisfactory evidence that [he] such applicant has met the requirements of subsection (d) or (o) of this section. The commissioner shall develop and provide application forms. The application fee shall be one hundred ninety dollars.
2961		-
2962		-	(h) A license as an alcohol and drug counselor shall be renewed in accordance with the provisions of section 19a-88, as amended by this act, for a fee of one hundred [ninety] ninety-five dollars.
2963		-
2964		-	(i) The commissioner shall grant certification as a certified alcohol and drug counselor to any applicant who furnishes satisfactory evidence that [he] such applicant has met the requirements of subsection (e) or (o) of this section. The commissioner shall develop and provide application forms. The application fee shall be one hundred ninety dollars.
2965		-
2966		-	(j) A certificate as an alcohol and drug counselor may be renewed in accordance with the provisions of section 19a-88, as amended by this act, for a fee of one hundred [ninety] ninety-five dollars.
2967		-
2968		-	(k) The commissioner may contract with a qualified private organization for services that include (1) providing verification that applicants for licensure or certification have met the education, training and work experience requirements under this section; and (2) any other services that the commissioner may deem necessary.
2969		-
2970		-	(l) Any person who has attained a master's level degree and is certified by the Connecticut Certification Board as a substance abuse counselor on or before July 1, 2000, shall be deemed a licensed alcohol and drug counselor. Any person so deemed shall renew [his] such person's license pursuant to section 19a-88, as amended by this act, for a fee of one hundred [ninety] ninety-five dollars.
2971		-
2972		-	(m) Any person who has not attained a master's level degree and is certified by the Connecticut Certification Board as a substance abuse counselor on or before July 1, 2000, shall be deemed a certified alcohol and drug counselor. Any person so deemed shall renew [his] such person's certification pursuant to section 19a-88, as amended by this act, for a fee of one hundred [ninety] ninety-five dollars.
2973		-
2974		-	(n) Any person who is not certified by the Connecticut Certification Board as a substance abuse counselor on or before July 1, 2000, who (1) documents to the department that [he] such person has a minimum of five years full-time or eight years part-time paid work experience, under supervision, as an alcohol and drug counselor, and (2) successfully passes a commissioner-approved examination no later than July 1, 2000, shall be deemed a certified alcohol and drug counselor. Any person so deemed shall renew [his] such person's certification pursuant to section 19a-88, as amended by this act, for a fee of one hundred [ninety] ninety-five dollars.
2975		-
2976		-	Sec. 56. Section 20-149 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
2977		-
2978		-	A license under the provisions of this chapter shall be given under the hand of the Commissioner of Public Health or [his] the commissioner's designee. A fee shall be paid to the department, at the date of application for a license, as follows: For licensed optician, granting full responsibility, two hundred dollars. Such licenses shall be renewed annually in accordance with the provisions of section 19a-88, as amended by this act, and a fee shall be paid to the department at the date of renewal application as follows: For a licensed optician, two hundred five dollars.
2979		-
2980		-	Sec. 57. Subsection (f) of section 20-162o of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
2981		-
2982		-	(f) Licenses shall be renewed annually in accordance with the provisions of section 19a-88, as amended by this act. The fee for renewal shall be one hundred five dollars.
2983		-
2984		-	Sec. 58. Subsection (g) of section 20-162bb of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
2985		-
2986		-	(g) Licenses shall be renewed annually in accordance with the provisions of section 19a-88, as amended by this act, for a fee of three hundred [fifteen] twenty dollars.
2987		-
2988		-	Sec. 59. Section 20-191a of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
2989		-
2990		-	Each license issued under this chapter shall be renewed annually in accordance with the provisions of section 19a-88, as amended by this act. Thirty days prior to the expiration date of each license under [said] section 19a-88, as amended by this act, the department shall mail to the last-known address of each licensed psychologist an application for renewal in such form as said department determines. Each such application, on or before such expiration date, shall be returned to said department, together with a fee of the professional services fee for class I, as defined in section 33-182l, plus five dollars and the department shall thereupon issue a renewal license. In the event of failure of a psychologist to apply for such renewal license by such expiration date, [he] such psychologist may so apply subject to the provisions of subsection (b) of [said] section 19a-88, as amended by this act.
2991		-
2992		-	Sec. 60. Section 20-195c of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
2993		-
2994		-	(a) Each applicant for licensure as a marital and family therapist shall present to the department satisfactory evidence that such applicant has: (1) Completed a graduate degree program specializing in marital and family therapy from a regionally accredited college or university or an accredited postgraduate clinical training program accredited by the Commission on Accreditation for Marriage and Family Therapy Education offered by a regionally accredited institution of higher education; (2) completed a supervised practicum or internship with emphasis in marital and family therapy supervised by the program granting the requisite degree or by an accredited postgraduate clinical training program, accredited by the Commission on Accreditation for Marriage and Family Therapy Education offered by a regionally accredited institution of higher education in which the student received a minimum of five hundred direct clinical hours that included one hundred hours of clinical supervision; (3) completed a minimum of twelve months of relevant postgraduate experience, including at least (A) one thousand hours of direct client contact offering marital and family therapy services subsequent to being awarded a master's degree or doctorate or subsequent to the training year specified in subdivision (2) of this subsection, and (B) one hundred hours of postgraduate clinical supervision provided by a licensed marital and family therapist; and (4) passed an examination prescribed by the department. The fee shall be three hundred fifteen dollars for each initial application.
2995		-
2996		-	(b) The department may grant licensure without examination, subject to payment of fees with respect to the initial application, to any applicant who is currently licensed or certified as a marital or marriage and family therapist in another state, territory or commonwealth of the United States, provided such state, territory or commonwealth maintains licensure or certification standards which, in the opinion of the department, are equivalent to or higher than the standards of this state. No license shall be issued under this section to any applicant against whom professional disciplinary action is pending or who is the subject of an unresolved complaint.
2997		-
2998		-	(c) Licenses issued under this section may be renewed annually in accordance with the provisions of section 19a-88, as amended by this act. The fee for such renewal shall be three hundred [fifteen] twenty dollars. Each licensed marital and family therapist applying for license renewal shall furnish evidence satisfactory to the commissioner of having participated in continuing education programs. The commissioner shall adopt regulations, in accordance with chapter 54, to (1) define basic requirements for continuing education programs, which shall include not less than one contact hour of training or education each registration period on the topic of cultural competency, (2) delineate qualifying programs, (3) establish a system of control and reporting, and (4) provide for waiver of the continuing education requirement for good cause.
2999		-
3000		-	(d) Notwithstanding the provisions of this section, an applicant who is currently licensed or certified as a marital or marriage and family therapist in another state, territory or commonwealth of the United States that does not maintain standards for licensure or certification that are equivalent to or higher than the standards in this state may substitute three years of licensed or certified work experience in the practice of marital and family therapy, as defined in section 20-195a, in lieu of the requirements of subdivisions (2) and (3) of subsection (a) of this section.
3001		-
3002		-	Sec. 61. Section 20-195o of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
3003		-
3004		-	(a) Application for licensure shall be on forms prescribed and furnished by the commissioner. Each applicant shall furnish evidence satisfactory to the commissioner that he or she has met the requirements of section 20-195n. The application fee for a clinical social worker license shall be three hundred fifteen dollars. The application fee for a master social worker license shall be two hundred twenty dollars.
3005		-
3006		-	(b) Notwithstanding the provisions of section 20-195n concerning examinations, on or before October 1, 2015, the commissioner may issue a license without examination, to any master social worker applicant who demonstrates to the satisfaction of the commissioner that, on or before October 1, 2013, he or she held a master's degree from a social work program accredited by the Council on Social Work Education or, if educated outside the United States or its territories, completed an educational program deemed equivalent by the council.
3007		-
3008		-	(c) Each person licensed pursuant to this chapter may apply for renewal of such licensure in accordance with the provisions of subsection (e) of section 19a-88, as amended by this act. A fee of one hundred [ninety] ninety-five dollars shall accompany each renewal application for a licensed master social worker or a licensed clinical social worker. Each such applicant shall furnish evidence satisfactory to the commissioner of having satisfied the continuing education requirements prescribed in section 20-195u.
3009		-
3010		-	Sec. 62. Section 20-195cc of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
3011		-
3012		-	(a) The Commissioner of Public Health shall grant a license as a professional counselor to any applicant who furnishes evidence satisfactory to the commissioner that such applicant has met the requirements of section 20-195dd. The commissioner shall develop and provide application forms. The application fee shall be three hundred fifteen dollars.
3013		-
3014		-	(b) Licenses issued under this section may be renewed annually pursuant to section 19a-88, as amended by this act. The fee for such renewal shall be one hundred [ninety] ninety-five dollars. Each licensed professional counselor applying for license renewal shall furnish evidence satisfactory to the commissioner of having participated in continuing education programs. The commissioner shall adopt regulations, in accordance with chapter 54, to (1) define basic requirements for continuing education programs, which shall include not less than one contact hour of training or education each registration period on the topic of cultural competency, (2) delineate qualifying programs, (3) establish a system of control and reporting, and (4) provide for a waiver of the continuing education requirement for good cause.
3015		-
3016		-	Sec. 63. Section 20-201 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
3017		-
3018		-	Said department shall, annually in accordance with the provisions of section 19a-88, as amended by this act, issue to each licensed veterinarian in the state, presenting an application for renewal of his or her license accompanied by the professional services fee for class I, as defined in section 33-182l, plus five dollars, a receipt stating the fact of such payment, which receipt shall be a license to follow such practice for one year.
3019		-
3020		-	Sec. 64. Subsection (b) of section 20-206b of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
3021		-
3022		-	(b) Licenses shall be renewed once every two years in accordance with the provisions of section 19a-88, as amended by this act. The fee for renewal shall be two hundred [fifty] fifty-five dollars. No license shall be issued under this section to any applicant against whom professional disciplinary action is pending or who is the subject of an unresolved complaint in this or any other state or jurisdiction. Any certificate granted by the department prior to June 1, 1993, shall be deemed a valid license permitting continuance of profession subject to the provisions of this chapter.
3023		-
3024		-	Sec. 65. Section 20-206n of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
3025		-
3026		-	(a) The department may, upon receipt of an application and fee of one hundred ninety dollars, issue a certificate as a dietitian-nutritionist to any applicant who has presented to the commissioner satisfactory evidence that (1) such applicant is certified as a registered dietitian by the Commission on Dietetic Registration, or (2) such applicant has (A) successfully passed a written examination prescribed by the commissioner, and (B) received a master's degree or doctoral degree, from an institution of higher education accredited to grant such degree by a regional accrediting agency recognized by the United States Department of Education, with a major course of study which focused primarily on human nutrition or dietetics and which included a minimum of thirty graduate semester credits, twenty-one of which shall be in not fewer than five of the following content areas: (i) Human nutrition or nutrition in the life cycle, (ii) nutrition biochemistry, (iii) nutrition assessment, (iv) food composition or food science, (v) health education or nutrition counseling, (vi) nutrition in health and disease, and (vii) community nutrition or public health nutrition.
3027		-
3028		-	(b) No certificate shall be issued under this section to any applicant against whom a professional disciplinary action is pending or who is the subject of an unresolved professional complaint.
3029		-
3030		-	Sec. 66. Section 20-206r of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
3031		-
3032		-	Certificates issued under section 20-206n, as amended by this act, or 20-206o shall be renewed annually, subject to the provisions of section 19a-88, as amended by this act, upon payment of a [one-hundred-dollar] renewal fee of one hundred five dollars.
3033		-
3034		-	Sec. 67. Subsection (e) of section 20-206bb of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
3035		-
3036		-	(e) Licenses shall be renewed once every two years in accordance with the provisions of subsection (e) of section 19a-88, as amended by this act. The fee for renewal shall be two hundred [fifty] fifty-five dollars.
3037		-
3038		-	(1) Except as provided in subdivision (2) of this subsection, for registration periods beginning on and after October 1, 2014, a licensee applying for license renewal shall (A) maintain a certification by the National Certification Commission for Acupuncture and Oriental Medicine, or (B) earn not less than thirty contact hours of continuing education approved by the National Certification Commission for Acupuncture and Oriental Medicine within the preceding twenty-four-month period.
3039		-
3040		-	(2) Each licensee applying for license renewal pursuant to section 19a-88, as amended by this act, except a licensee applying for a license renewal for the first time, shall sign a statement attesting that he or she has satisfied the certification or continuing education requirements described in subdivision (1) of this subsection on a form prescribed by the department. Each licensee shall retain records of attendance or certificates of completion that demonstrate compliance with the continuing education or certification requirements described in subdivision (1) of this subsection for not less than five years following the date on which the continuing education was completed or the certification was renewed. Each licensee shall submit such records to the department for inspection not later than forty-five days after a request by the department for such records.
3041		-
3042		-	(3) In individual cases involving medical disability or illness, the commissioner may grant a waiver of the continuing education or certification requirements or an extension of time within which to fulfill such requirements of this subsection to any licensee, provided the licensee submits to the department an application for waiver or extension of time on a form prescribed by the commissioner, along with a certification by a licensed physician of the disability or illness and such other documentation as may be required by the department. The commissioner may grant a waiver or extension for a period not to exceed one registration period, except that the commissioner may grant additional waivers or extensions if the medical disability or illness upon which a waiver or extension is granted continues beyond the period of the waiver or extension and the licensee applies for an additional waiver or extension.
3043		-
3044		-	(4) A licensee whose license has become void pursuant to section 19a-88, as amended by this act, and who applies to the department for reinstatement of such license, shall submit evidence documenting valid acupuncture certification by the National Certification Commission for Acupuncture and Oriental Medicine or successful completion of fifteen contact hours of continuing education within the one-year period immediately preceding application for reinstatement.
3045		-
3046		-	Sec. 68. Subsection (b) of section 20-206ll of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
3047		-
3048		-	(b) The license may be renewed annually pursuant to section 19a-88, as amended by this act, for a fee of one hundred [fifty] fifty-five dollars.
3049		-
3050		-	Sec. 69. Section 20-222a of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
3051		-
3052		-	Each embalmer's license, funeral director's license and inspection certificate issued pursuant to the provisions of this chapter shall be renewed, except for cause, by the Department of Public Health upon the payment to said Department of Public Health by each applicant for license renewal of the sum of one hundred [ten] fifteen dollars in the case of an embalmer, two hundred [thirty] thirty-five dollars in the case of a funeral director and for inspection certificate renewal the sum of one hundred [ninety] ninety-five dollars for each certificate to be renewed. Fees for renewal of inspection certificates shall be given to the Department of Public Health on or before July first in each year and the renewal of inspection certificates shall begin on July first of each year and shall be valid for one calendar year. Licenses shall be renewed in accordance with the provisions of section 19a-88, as amended by this act.
3053		-
3054		-	Sec. 70. Section 20-275 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
3055		-
3056		-	(a) Each person licensed under the provisions of this chapter shall renew such license once every two years with the department in accordance with the provisions of section 19a-88, as amended by this act, on forms provided by the department. The renewal fee shall be two hundred five dollars.
3057		-
3058		-	(b) Each licensed electrologist applying for license renewal shall furnish evidence satisfactory to the Commissioner of Public Health of having participated in continuing education programs. The commissioner shall adopt regulations, in accordance with chapter 54, to (1) define basic requirements for continuing education programs, (2) delineate qualifying programs, (3) establish a system of control and reporting, and (4) provide for waiver of the continuing education requirement for good cause.
3059		-
3060		-	Sec. 71. Subsection (a) of section 20-395d of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
3061		-
3062		-	(a) The fee for an initial license as an audiologist shall be two hundred dollars. Licenses shall be renewed in accordance with section 19a-88, as amended by this act, upon payment of a fee of two hundred five dollars.
3063		-
3064		-	Sec. 72. Subsection (a) of section 20-398 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
3065		-
3066		-	(a) No person may engage in the practice of fitting or selling hearing aids, or display a sign or in any other way advertise or claim to be a person who sells or engages in the practice of fitting or selling hearing aids unless such person has obtained a license under this chapter or as an audiologist under sections 20-395a to 20-395g, inclusive. No person may receive a license, except as provided in subsection (b) of this section, unless such person has submitted proof satisfactory to the department that such person has completed a four-year course at an approved high school or has an equivalent education as determined by the department; has satisfactorily completed a course of study in the fitting and selling of hearing aids or a period of training approved by the department; and has satisfactorily passed a written, oral and practical examination given by the department. Application for the examination shall be on forms prescribed and furnished by the department. Examinations shall be given at least twice yearly. The fee for the examination shall be two hundred dollars; and for the initial license and each renewal thereof shall be two hundred [fifty] fifty-five dollars.
3067		-
3068		-	Sec. 73. Section 20-412 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
3069		-
3070		-	The fee for an initial license as provided for in section 20-411 as a speech and language pathologist shall be two hundred dollars. Licenses shall expire in accordance with section 19a-88, as amended by this act, and shall become invalid unless renewed. Renewal may be effected upon payment of a fee of two hundred five dollars and in accordance with section 19a-88, as amended by this act.
3071		-
3072		-	Sec. 74. (NEW) (Effective July 1, 2015) On or before the last day of January, April, July and October in each year, the Commissioner of Public Health shall certify the amount of revenue received as a result of any fee increase in the amount of five dollars that took effect July 1, 2015, pursuant to sections 19a-88, 19a-515, 20-65k, 20-74bb, 20-74f, 20-74s, 20-149, 20-162o, 20-162bb, 20-191a, 20-195c, 20-195o, 20-195cc, 20-201, 20-206b, 20-206n, 20-206r, 20-206bb, 20-206ll, 20-222a, 20-275, 20-395d, 20-398 and 20-412 of the general statutes, each as amended by this act, and transfer such amount to the professional assistance program account established in section 75 of this act.
3073		-
3074		-	Sec. 75. (NEW) (Effective July 1, 2015) There is established an account to be known as the "professional assistance program account" which shall be a separate, nonlapsing account within the General Fund. The account shall contain any moneys required by law to be deposited in the account. Moneys in the account shall be expended by the Commissioner of Public Health for the purposes of providing grants-in-aid to program providers and medical review committees under the assistance program for health care professionals established pursuant to section 19a-12a of the general statutes.
3075		-
3076		-	Sec. 76. Subsection (a) of section 12-213 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to income years commencing on or after January 1, 2015):
3077		-
3078		-	(a) When used in this [part] chapter and in sections 77 to 79, inclusive, of this act, unless the context otherwise requires:
3079		-
3080		-	(1) "Taxpayer" and "company" mean any corporation, foreign municipal electric utility, as defined in section 12-59, electric distribution company, as defined in section 16-1, electric supplier, as defined in section 16-1, generation entity or affiliate, as defined in section 16-1, joint stock company or association or any fiduciary thereof and any dissolved corporation which continues to conduct business, but does not include a passive investment company or municipal utility, as defined in section 12-265;
3081		-
3082		-	(2) "Dissolved corporation" means any company which has terminated its corporate existence by resolution, expiration, decree or forfeiture;
3083		-
3084		-	(3) "Commissioner" means the Commissioner of Revenue Services;
3085		-
3086		-	(4) "Tax year" means the calendar year in which the tax is payable;
3087		-
3088		-	(5) "Income year" means the calendar year upon the basis of which net income is computed under this part, unless a fiscal year other than the calendar year has been established for federal income tax purposes, in which case it means the fiscal year so established or a period of less than twelve months ending as of the date on which liability under this chapter ceases to accrue by reason of dissolution, forfeiture, withdrawal, merger or consolidation;
3089		-
3090		-	(6) "Fiscal year" means the income year ending on the last day of any month other than December or an annual period which varies from fifty-two to fifty-three weeks elected by the taxpayer in accordance with the provisions of the Internal Revenue Code;
3091		-
3092		-	(7) "Paid" means "paid or accrued" or "paid or incurred", construed according to the method of accounting upon the basis of which net income is computed under this part;
3093		-
3094		-	(8) "Received" means "received" or "accrued", construed according to the method of accounting upon the basis of which net income is computed under this part;
3095		-
3096		-	(9) (A) "Gross income" means gross income, as defined in the Internal Revenue Code, and, in addition, means any interest or exempt interest dividends, as defined in Section 852(b)(5) of the Internal Revenue Code, received by the taxpayer or losses of other calendar or fiscal years, retroactive to include all calendar or fiscal years beginning after January 1, 1935, incurred by the taxpayer which are excluded from gross income for purposes of assessing the federal corporation net income tax, and in addition, notwithstanding any other provision of law, means interest or exempt interest dividends, as defined in said Section 852(b)(5) of the Internal Revenue Code, accrued on or after the application date, as defined in section 12-242ff, with respect to any obligation issued by or on behalf of the state, its agencies, authorities, commissions and other instrumentalities, or by or on behalf of its political subdivisions and their agencies, authorities, commissions and other instrumentalities;
3097		-
3098		-	(B) "Gross income" shall include, to the extent not properly includable in gross income for federal income tax purposes, an amount equal to (i) any distribution from a manufacturing reinvestment account not used in accordance with subdivision (3) of subsection (c) of section 32-9zz to the extent that a contribution to such account was subtracted from gross income pursuant to subparagraph (F) of subdivision (1) of subsection (a) of section 12-217, as amended by this act, in computing net income for the current or a preceding income year, and (ii) any return of money from a manufacturing reinvestment account pursuant to subsection (d) of section 32-9zz to the extent that a contribution to such account was subtracted from gross income pursuant to subparagraph (F) of subdivision (1) of subsection (a) of section 12-217, as amended by this act, in computing net income for the current or a preceding income year;
3099		-
3100		-	(C) "Gross income" shall not include the amount which for federal income tax purposes is treated as a dividend received by a domestic United States corporation from a foreign corporation on account of foreign taxes deemed paid by such domestic corporation, when such domestic corporation elects the foreign tax credit for federal income tax purposes;
3101		-
3102		-	(D) "Gross income" shall not include any amount which for federal income tax purposes is treated as a dividend received directly or indirectly by a taxpayer from a passive investment company;
3103		-
3104		-	(10) "Net income" means net earnings received during the income year and available for contributors of capital, whether they are creditors or stockholders, computed by subtracting from gross income the deductions allowed by the terms of section 12-217, as amended by this act, except that in the case of a domestic insurance company which is a life insurance company, "net income" means life insurance company taxable income (A) increased by any amount or amounts which have been deducted in the computation of gain or loss from operations in respect of (i) the life insurance company's share of tax-exempt interest, (ii) operations loss carry-backs and capital loss carry-backs, and (iii) operations loss carry-overs and capital loss carry-overs arising in any taxable year commencing prior to January 1, 1973, and (B) reduced by any amount or amounts which have been deducted as operations loss carry-backs or capital loss carry-backs in the computation of gain or loss from operations for any taxable year commencing on or after January 1, 1973, but only to the extent that such amount or amounts would, for federal tax purposes, have been deductible in the taxable year as operations loss carry-overs or capital loss carry-overs if they had not been deducted in a previous taxable year as carry-backs, and provided no expense related to income, the taxation of which by the state of Connecticut is prohibited by the law or Constitution of the United States, as applied, or by the law or Constitution of this state, as applied, shall be deducted under this chapter and provided further no item may, directly or indirectly be excluded or deducted more than once;
3105		-
3106		-	(11) "Life insurance company" has the same meaning as it has under the Internal Revenue Code;
3107		-
3108		-	(12) "Life insurance company taxable income" has the same meaning as it has under the Internal Revenue Code;
3109		-
3110		-	(13) "Life insurance company's share" has the same meaning as it has under the Internal Revenue Code;
3111		-
3112		-	(14) "Operations loss carry-over", with respect to a life insurance company, has the same meaning as it has under the Internal Revenue Code;
3113		-
3114		-	(15) "Operations loss carry-back", with respect to a life insurance company, has the same meaning as it has under the Internal Revenue Code;
3115		-
3116		-	(16) "Capital loss carry-over", with respect to a life insurance company, has the same meaning as it has under the Internal Revenue Code;
3117		-
3118		-	(17) "Capital loss carry-back", with respect to a life insurance company, has the same meaning as it has under the Internal Revenue Code;
3119		-
3120		-	(18) "Gain or loss from operations", with respect to a life insurance company, has the same meaning as it has under the Internal Revenue Code;
3121		-
3122		-	(19) "Fiduciary" means any receiver, liquidator, referee, trustee, assignee or other fiduciary or officer or agent appointed by any court or by any other authority, except the Banking Commissioner acting as receiver or liquidator under the authority of the provisions of sections 36a-210 and 36a-218 to 36a-239, inclusive;
3123		-
3124		-	(20) (A) "Carrying on or doing business" means and includes each and every act, power or privilege exercised or enjoyed in this state, as an incident to, or by virtue of, the powers and privileges acquired by the nature of any organization whether the form of existence is corporate, associate, joint stock company or fiduciary, and includes the direct or indirect engaging in, transacting or conducting of activity in this state by an electric supplier, as defined in section 16-1, or generation entity or affiliate, as defined in section 16-1, for the purpose of establishing or maintaining a market for the sale of electricity or of electric generation services, as defined in section 16-1, to end use customers located in this state through the use of the transmission or distribution facilities of an electric distribution company, as defined in section 16-1;
3125		-
3126		-	(B) A company that has contracted with a commercial printer for printing and distribution of printed material shall not be deemed to be carrying on or doing business in this state because of (i) the ownership or leasing by that company of tangible or intangible personal property located at the premises of the commercial printer in this state, (ii) the sale by that company of property of any kind produced or processed at and shipped or distributed from the premises of the commercial printer in this state, (iii) the activities of that company's employees or agents at the premises of the commercial printer in this state, which activities relate to quality control, distribution or printing services performed by the printer, or (iv) the activities of any kind performed by the commercial printer in this state for or on behalf of that company;
3127		-
3128		-	(C) A company that participates in a trade show or shows at the convention center, as defined in subdivision (3) of section 32-600, shall not be deemed to be carrying on or doing business in this state, regardless of whether the company has employees or other staff present at such trade shows, provided such company's activity at such trade shows is limited to displaying goods or promoting services, no sales are made, any orders received are sent outside this state for acceptance or rejection and are filled from outside this state, and provided further that such participation is not more than fourteen days, or part thereof, in the aggregate during the company's income year for federal income tax purposes;
3129		-
3130		-	(21) "Alternative energy system" means design systems, equipment or materials which utilize as their energy source solar, wind, water or biomass energy in providing space heating or cooling, water heating or generation of electricity, but shall not include wood-burning stoves;
3131		-
3132		-	(22) "S corporation" means any corporation which is an S corporation for federal income tax purposes and includes any subsidiary of such S corporation that is a qualified subchapter S subsidiary, as defined in Section 1361(b)(3)(B) of the Internal Revenue Code, all of whose assets, liabilities and items of income, deduction and credit are treated under the Internal Revenue Code, and shall be treated under this chapter, as assets, liabilities and such items, as the case may be, of such S corporation;
3133		-
3134		-	(23) "Internal Revenue Code" means the Internal Revenue Code of 1986, or any subsequent internal revenue code of the United States, as from time to time amended, effective and in force on the last day of the income year;
3135		-
3136		-	(24) "Partnership" means a partnership, as defined in the Internal Revenue Code, and includes a limited liability company that is treated as a partnership for federal income tax purposes;
3137		-
3138		-	(25) "Partner" means a partner, as defined in the Internal Revenue Code, and includes a member of a limited liability company that is treated as a partnership for federal income tax purposes;
3139		-
3140		-	(26) "Investment partnership" means a limited partnership that meets the gross income requirement of Section 851(b)(2) of the Internal Revenue Code, except that income and gains from commodities that are not described in Section 1221(1) of the Internal Revenue Code or from futures, forwards and options with respect to such commodities shall be included in income which qualifies to meet such gross income requirement, provided such commodities are of a kind customarily dealt with in an organized commodity exchange and the transaction is of a kind customarily consummated at such place, as required by Section 864(b)(2)(B)(iii) of the Internal Revenue Code. To the extent that such a partnership has income and gains from commodities that are not described in Section 1221(1) of the Internal Revenue Code or from futures, forwards and options with respect to such commodities, such income and gains must be derived by a partnership which is not a dealer in commodities and is trading for its own account as described in Section 864(b)(2)(B)(ii) of the Internal Revenue Code. The term "investment partnership" does not include a dealer, within the meaning of Section 1236 of the Internal Revenue Code, in stocks or securities;
3141		-
3142		-	(27) "Passive investment company" means any corporation which is a related person to a financial service company, as defined in section 12-218b, as amended by this act, or to an insurance company, as defined in section 12-218b, as amended by this act, and (A) employs not less than five full-time equivalent employees in the state; (B) maintains an office in the state; and (C) confines its activities to the purchase, receipt, maintenance, management and sale of its intangible investments, and the collection and distribution of the income from such investments, including, but not limited to, interest and gains from the sale, transfer or assignment of such investments or from the foreclosure upon or sale, transfer or assignment of the collateral securing such investments. For purposes of this subdivision, "intangible investments" shall be limited to loans secured by real property, as defined in section 12-218b, as amended by this act, including a line of credit which is a loan secured by real property and which permits future advances by the passive investment company; the collateral or an interest in the collateral that secured such loans if the sale of such collateral or interest is actively marketed by or on behalf of the passive investment company; and any short-term investment of cash held by the passive investment company which cash is reasonably necessary for the operations of such passive investment company;
3143		-
3144		-	(28) (A) "Captive real estate investment trust" means, except as provided in subparagraph (B) of this subdivision, a corporation, a trust or an association (i) that is considered a real estate investment trust for the taxable year under Section 856 of the Internal Revenue Code; (ii) that is not regularly traded on an established securities market; (iii) in which more than fifty per cent of the voting power, beneficial interests or shares are owned or controlled, directly or constructively, by a single entity that is subject to Subchapter C of Chapter 1 of the Internal Revenue Code; and (iv) that is not a qualified real estate investment trust, as defined in subdivision (3) of subsection (a) of section 12-217, as amended by this act.
3145		-
3146		-	(B) "Captive real estate investment trust" does not include a corporation, a trust or an association, in which more than fifty per cent of the entity's voting power, beneficial interests or shares are owned by a single entity described in subparagraph (A)(iii) of this subdivision that is owned or controlled, directly or constructively, by (i) a corporation, a trust or an association that is considered a real estate investment trust under Section 856 of the Internal Revenue Code; (ii) a person exempt from taxation under Section 501 of the Internal Revenue Code; (iii) a listed property trust or other foreign real estate investment trust that is organized in a country that has a tax treaty with the United States Treasury Department governing the tax treatment of these trusts; or (iv) a real estate investment trust that is intended to become regularly traded on an established securities market and that satisfies the requirements of Sections 856(a)(5) and 856(a)(6) of the Internal Revenue Code, as determined under Section 856(h) of the Internal Revenue Code.
3147		-
3148		-	(C) For purposes of this subdivision, the constructive ownership rules of Section 318 of the Internal Revenue Code, as modified by Section 856(d)(5) of the Internal Revenue Code, apply to the determination of the ownership of stock, assets or net profits of any person; [.]
3149		-
3150		-	(29) "Combined group" means the group of all persons that have common ownership and are engaged in a unitary business, where at least one person is subject to tax under this chapter;
3151		-
3152		-	(30) "Combined group's net income" means the amount calculated under subsection (a) of section 77 of this act;
3153		-
3154		-	(31) "Common ownership" means that not less than fifty per cent of the voting control of each member of a combined group is directly or indirectly owned by a common owner or owners, either corporate or noncorporate, whether or not the owner or owners are members of the combined group. Whether voting control is indirectly owned shall be determined in accordance with Section 318 of the Internal Revenue Code;
3155		-
3156		-	(32) "Unitary business" means a single economic enterprise that is made up either of separate parts of a single business entity or of a group of business entities under common ownership, which enterprise is sufficiently interdependent, integrated or interrelated through its activities so as to provide mutual benefit and produce a significant sharing or exchange of value among such entities, or a significant flow of value among the separate parts. For purposes of this chapter and sections 77 to 79, inclusive, of this act, (A) any business conducted by a pass-through entity shall be treated as conducted by its members, whether directly held or indirectly held through a series of pass-through entities, to the extent of the member's distributive share of the pass-through entity's income, regardless of the percentage of the member's ownership interest or its distributive or any other share of pass-through entity income, and (B) any business conducted directly or indirectly by one corporation is unitary with that portion of a business conducted by another corporation through its direct or indirect interest in a pass-through entity if there is a mutual benefit and a significant sharing of exchange or flow of value between the two parts of the business and the two corporations are members of the same group of business entities under common ownership;
3157		-
3158		-	(33) "Designated taxable member" means, if the combined group has a common parent corporation and that common parent corporation is a taxable member, the common parent corporation and, in all other cases, the taxable member of the combined group that such group selects, in the manner prescribed by section 12-222, as amended by this act, as its designated taxable member or, in the discretion of the commissioner or upon the failure of such group to select its designated taxable member in the manner prescribed by section 12-222, as amended by this act, the taxable member of the combined group selected by the commissioner as the designated taxable member;
3159		-
3160		-	(34) "Group income year" means, if two or more members in the combined group file in the same federal consolidated tax return, the same income year as that used on the federal consolidated tax return and, in all other cases, the income year of the designated taxable member;
3161		-
3162		-	(35) "Nontaxable member" means a combined group member that is not a taxable member;
3163		-
3164		-	(36) "Person" means person, as defined in section 12-1;
3165		-
3166		-	(37) "Taxable member" means a combined group member that is subject to tax pursuant to this chapter;
3167		-
3168		-	(38) "Pass-through entity" means a partnership or an S corporation.
3169		-
3170		-	Sec. 77. (NEW) (Effective from passage and applicable to income years commencing on or after January 1, 2015) (a) For purposes of this section, section 78 of this act and chapter 208 of the general statutes, the combined group's net income shall be the aggregate net income or loss of every taxable member and nontaxable member of the combined group derived from a unitary business, which shall be determined as follows:
3171		-
3172		-	(1) For any member incorporated in the United States, included in a consolidated federal corporate income tax return and filing a federal corporate income tax return, the income to be included in calculating the combined group's net income shall be such member's gross income, less the deductions provided under section 12-217 of the general statutes, as amended by this act, as if the member were not consolidated for federal tax purposes.
3173		-
3174		-	(2) For any member not included in a consolidated federal corporate income tax return but required to file its own federal corporate income tax return, the income to be included in calculating the combined group's net income shall be such member's gross income, less the deductions provided under section 12-217 of the general statutes, as amended by this act.
3175		-
3176		-	(3) For any member not incorporated in the United States, not included in a consolidated federal corporate income tax return and not required to file its own federal corporate income tax return, the income to be included in the combined group's net income shall be determined from a profit and loss statement that shall be prepared for each foreign branch or corporation in the currency in which the books of account of the branch or corporation are regularly maintained, adjusted to conform it to the accounting principles generally accepted in the United States for the presentation of such statements and further adjusted to take into account any book-tax differences required by federal or Connecticut law. The profit and loss statement of each such member of the combined group and the apportionment factors related thereto, whether United States or foreign, shall be translated into or from the currency in which the parent company maintains its books and records on any reasonable basis consistently applied on a year-to-year or entity-by-entity basis. Income shall be expressed in United States dollars. In lieu of these procedures and subject to the determination of the commissioner that the income to be reported reasonably approximates income as determined under chapter 208 of the general statutes, income may be determined on any reasonable basis consistently applied on a year-to-year or entity-by-entity basis.
3177		-
3178		-	(4) If the unitary business has income from an entity that is treated as a pass-through entity, the combined group's net income shall include its member's direct and indirect distributive share of the pass-through entity's unitary business income.
3179		-
3180		-	(5) All dividends paid by one member to another member of the combined group shall be eliminated from the income of the recipient.
3181		-
3182		-	(6) Except as otherwise provided by regulation, business income from an intercompany transaction among members of the same combined group shall be deferred in a manner similar to the deferral under 26 CFR 1.1502-13. Upon the occurrence of either of the following events, deferred business income resulting from an intercompany transaction among members of a combined group shall be restored to the income of the seller and shall be included in the combined group's net income as if the seller had earned the income immediately before the event:
3183		-
3184		-	(A) The object of a deferred intercompany transaction is: (i) Resold by the buyer to an entity that is not a member of the combined group, (ii) resold by the buyer to an entity that is a member of the combined group for use outside the unitary business in which the buyer and seller are engaged, or (iii) converted by the buyer to a use outside the unitary business in which the buyer and seller are engaged; or
3185		-
3186		-	(B) The buyer and seller are no longer members of the same combined group, regardless of whether the members remain unitary.
3187		-
3188		-	(7) A charitable expense incurred by a member of a combined group shall, to the extent allowable as a deduction pursuant to Section 170 of the Internal Revenue Code, be subtracted first from the combined group's net income, subject to the income limitations of said section applied to the entire business income of the group. Any charitable deduction disallowed under the foregoing rule, but allowed as a carryover deduction in a subsequent year, shall be treated as originally incurred in the subsequent year by the same member and the rules of this section shall apply in the subsequent year in determining the allowable deduction for that year.
3189		-
3190		-	(8) Gain or loss from the sale or exchange of capital assets, property described by Section 1231(a)(3) of the Internal Revenue Code and property subject to an involuntary conversion shall be removed from the net income of each member of a combined group and shall be included in the combined group's net income as follows:
3191		-
3192		-	(A) For each class of gain or loss, whether short-term capital, long-term capital, Section 1231 of the Internal Revenue Code gain or loss, or gain or loss from involuntary conversions, all members' business gain and loss for the class shall be combined, without netting among such classes, and each class of net business gain or loss shall be apportioned to each member under subsection (b) of this section; and
3193		-
3194		-	(B) Any resulting income or loss apportioned to this state, as long as the loss is not subject to the limitations of Section 1211 of the Internal Revenue Code, of a taxable member produced by the application of subparagraph (A) of this subdivision shall then be applied to all other income or loss of that member apportioned to this state. Any resulting loss of a member apportioned to this state that is subject to the limitations of said Section 1211 shall be carried forward by that member and shall be treated as short-term capital loss apportioned to this state and incurred by that member for the year for which the carryover applies.
3195		-
3196		-	(9) Any expense of any member of the combined group that is directly or indirectly attributable to the income of any member of the combined group, which income this state is prohibited from taxing pursuant to the laws or Constitution of the United States, shall be disallowed as a deduction for purposes of determining the combined group's net income.
3197		-
3198		-	(b) A taxable member of a combined group shall determine its apportionment percentage as follows:
3199		-
3200		-	(1) Each taxable member shall determine its apportionment percentage based on the otherwise applicable apportionment formula provided in chapter 208 of the general statutes. In computing its denominators for all factors, the taxable member shall use the combined group's denominator for that factor. In computing the numerator of its receipts factor, each taxable member shall add to such numerator its share of receipts of nontaxable members assignable to this state, as provided in subdivision (3) of this subsection.
3201		-
3202		-	(2) The combined group shall determine its property and payroll factor denominators using the factors from all members, whether or not a member would otherwise apportion its income using such property and payroll factors.
3203		-
3204		-	(3) Receipts assignable to this state of each nontaxable member shall be determined based upon the apportionment formula that would be applicable to such member if it were a taxable member and shall be aggregated. Each taxable member of the combined group shall include in the numerator of its receipts factor a portion of the aggregate receipts assignable to this state of nontaxable members based on a ratio, the numerator of which is such taxable member's receipts assignable to this state, without regard to this subsection, and the denominator of which is the aggregate receipts assignable to this state of all the taxable members of the combined group, without regard to this subsection.
3205		-
3206		-	(4) In determining the numerator and denominator of the apportionment factors of taxable members, transactions between or among members of such combined group shall be eliminated.
3207		-
3208		-	(5) If any member of a combined group required to file a combined unitary tax return pursuant to section 12-222 of the general statutes, as amended by this act, is taxable both within and without this state, every taxable member shall be entitled to apportion its net income in accordance with this section.
3209		-
3210		-	(c) To calculate each taxable member's net income or loss apportioned to this state, each taxable member shall apply its apportionment percentage, as determined pursuant to subsection (b) of this section, to the combined group's net income.
3211		-
3212		-	(d) After calculating its net income or loss apportioned to this state, pursuant to subsection (c) of this section, each taxable member of a combined group required to file a combined unitary tax return pursuant to section 12-222 of the general statutes, as amended by this act, may deduct a net operating loss from its net income apportioned to this state as follows:
3213		-
3214		-	(1) For income years beginning on or after January 1, 2015, if the computation of a combined group's net income results in a net operating loss, a taxable member of such group may carry over its net income apportioned to this state, as calculated under subsection (c) of this section, derived from the unitary business in a future income year to the extent that the carryover and deduction is otherwise consistent with subparagraph (A) of subdivision (4) of subsection (a) of section 12-217 of the general statutes, as amended by this act. Any taxable member that has more than one operating loss carryover shall apply the carryovers in the order that the operating loss was incurred, with the oldest carryover to be deducted first.
3215		-
3216		-	(2) Where a taxable member of a combined group has an operating loss carryover derived from a loss incurred by a combined group in an income year beginning on or after January 1, 2015, then the taxable member may share the operating loss carryover with other taxable members of the combined group if such other taxable members were taxable members of the combined group in the income year that the loss was incurred. Any amount of operating loss carryover that is deducted by another taxable member of the combined group shall reduce the amount of operating loss carryover that may be carried over by the taxable member that originally incurred the loss.
3217		-
3218		-	(3) Where a taxable member of a combined group has an operating loss carryover derived from a loss incurred in an income year beginning prior to January 1, 2015, or derived from an income year during which the taxable member was not a member of such combined group, the carryover shall remain available to be deducted by that taxable member or other group members that, in the year the loss was incurred, were part of the same combined group as such taxable member under section 12-223a of the general statutes, as amended by this act, as in effect prior to January 1, 2015. Such carryover shall not be deductible by any other members of the combined group.
3219		-
3220		-	(e) Each taxable member shall multiply its income or loss apportioned to this state, as calculated under subsection (c) of this section and as further modified by subsection (d) of this section, by the tax rate set forth in section 12-214 of the general statutes, as amended by this act.
3221		-
3222		-	(f) The additional tax base of taxable and nontaxable members of a combined group required to file a combined unitary tax return pursuant to section 12-222 of the general statutes, as amended by this act, shall be calculated as follows:
3223		-
3224		-	(1) Except as otherwise provided in subdivision (2) of this subsection, members of the combined group shall calculate the combined group's additional tax base by aggregating their separate additional tax bases under subsection (a) of section 12-219 of the general statutes, as amended by this act, provided intercorporate stockholdings in the combined group shall be eliminated and provided no deduction shall be allowed under subparagraph (B)(ii) of subdivision (1) of subsection (a) of section 12-219 of the general statutes, as amended by this act, for such intercorporate stockholdings. In calculating the combined group's additional tax base, the separate additional tax bases of nontaxable members shall be included, as if those nontaxable members were taxable members. The amount calculated under this subdivision shall be apportioned to those members pursuant to subdivision (1) of subsection (g) of this section.
3225		-
3226		-	(2) Members of the combined group that are financial service companies, as defined in section 12-218b of the general statutes, as amended by this act, shall calculate their additional tax liability under subsection (d) of section 12-219 of the general statutes, as amended by this act, and not pursuant to subdivision (1) of this subsection.
3227		-
3228		-	(g) A taxable member of a combined group required to file a combined unitary tax return pursuant to section 12-222 of the general statutes, as amended by this act, shall determine its apportionment percentage under section 12-219a of the general statutes, as amended by this act, as follows:
3229		-
3230		-	(1) A taxable member whose separate additional tax base is included in the calculation of the combined group's additional tax base under subdivision (1) of subsection (f) of this section shall apportion the combined group's additional tax base using the otherwise applicable apportionment formula provided in section 12-219a of the general statutes, as amended by this act. However, the denominator of such apportionment fraction shall be the sum of subdivisions (1) and (2) of subsection (a) of said section 12-219a for all taxable members whose separate additional tax bases are included in the calculation of the combined group's additional tax base under subdivision (1) of subsection (f) of this section. The numerator of such apportionment fraction shall be the sum of subparagraph (A) of subdivision (1) of subsection (a) of said section 12-219a and subparagraph (A) of subdivision (2) of subsection (a) of said section 12-219a for such taxable member.
3231		-
3232		-	(2) Members of the combined group that are financial service companies, as defined in section 12-218b of the general statutes, as amended by this act, shall each have an additional tax liability as described in subdivision (2) of subsection (h) of this section.
3233		-
3234		-	(h) (1) A taxable member whose separate additional tax base is included in the calculation of the combined group's additional tax base under subdivision (1) of subsection (f) of this section shall multiply the combined group's additional tax base, as calculated under subdivision (1) of subsection (f) of this section, by such member's apportionment fraction determined in subdivision (1) of subsection (g) of this section, by the tax rate set forth in subsection (a) of section 12-219 of the general statutes, as amended by this act. In no event shall the aggregate tax so calculated for all members of the combined group exceed one million dollars, nor shall a tax credit allowed against the tax imposed by chapter 208 of the general statutes reduce a taxable member's tax calculated under this subsection to an amount less than two hundred fifty dollars.
3235		-
3236		-	(2) Members of the combined group that are financial service companies, as defined in section 12-218b of the general statutes, as amended by this act, shall each have an additional tax liability of two hundred fifty dollars. In no event shall a tax credit allowed against the tax imposed by chapter 208 of the general statutes reduce a financial service company's tax calculated under this subsection to an amount less than two hundred fifty dollars.
3237		-
3238		-	(i) (1) Each taxable member of a combined group required to file a combined unitary tax return pursuant to section 12-222 of the general statutes, as amended by this act, shall separately apply the provisions of sections 12-217ee and 12-217zz of the general statutes, as amended by this act, in determining the amount of tax credit available to such member.
3239		-
3240		-	(2) If a taxable member of a combined group earns a tax credit in an income year beginning on or after January 1, 2015, then the taxable member may share the credit with other taxable members of the combined group. Any amount of credit that is utilized by another taxable member of the combined group shall reduce the amount of credit carryover that may be carried over by the taxable member that originally earned the credit. If a taxable member of a combined group has a tax credit carryover derived from an income year beginning on or after January 1, 2015, then the taxable member may share the carryover credit with other taxable members of the combined group, if such other taxable members were taxable members of the combined group in the income year in which the credit was earned.
3241		-
3242		-	(3) If a taxable member of a combined group has a tax credit carryover derived from an income year beginning prior to January 1, 2015, or derived from an income year during which the taxable member was not a member of such combined group, the credit carryover shall remain available to be utilized by such taxable member or other group members which, in the year the credit was earned, were part of the same combined group as such taxable member under section 12-223a of the general statutes, as amended by this act, as in effect prior to January 1, 2015.
3243		-
3244		-	Sec. 78. (NEW) (Effective from passage and applicable to income years commencing on or after January 1, 2015) (a) For purposes of this section, "affiliated group" means an affiliated group as defined in Section 1504 of the Internal Revenue Code, except such affiliated group shall include all domestic corporations that are commonly owned, directly or indirectly, by any member of such affiliated group, without regard to whether the affiliated group includes (1) corporations included in more than one federal consolidated return, (2) corporations engaged in one or more unitary businesses, or (3) corporations that are not engaged in a unitary business with any other member of the affiliated group.
3245		-
3246		-	(b) Upon election by the designated taxable member of a combined group, the combined group's net income, additional tax base and the apportionment factors of each taxable member shall be determined on a world-wide basis or an affiliated group basis. If no such election is made, the combined group's net income, additional tax base and the apportionment factors of each taxable member shall be determined on a water's-edge basis, whereby a nontaxable member's income, additional tax base and attributes that affect each taxable member's apportionment factors shall be included only if the nontaxable member is described in any one or more of the following categories:
3247		-
3248		-	(1) Any member incorporated in the United States, or formed under the laws of the United States, any state, the District of Columbia, or any territory or possession of the United States; or
3249		-
3250		-	(2) Any member that earns more than twenty per cent of its gross income, directly or indirectly, from intangible property or service-related activities, the costs of which generally are deductible for federal income tax purposes, whether currently or over a period of time, against the income of other members of the group, but only to the extent of that income and the apportionment factors related thereto.
3251		-
3252		-	(c) A world-wide election or an affiliated group election is effective only if made on a timely-filed, original return for an income year by the designated taxable member of the combined group. Such election is binding for, and applicable to, the income year for which it is made and for the ten immediately succeeding income years.
3253		-
3254		-	(d) If the designated taxable member elects to determine the members of a unitary group on an affiliated group basis, the taxable members shall take into account the net income or loss and apportionment factors of all of the members of its affiliated group, regardless of whether such members are engaged in a unitary business, that are subject to tax or would be subject to tax under chapter 208 of the general statutes, if doing business in this state.
3255		-
3256		-	Sec. 79. (NEW) (Effective from passage and applicable to income years commencing on or after January 1, 2015) (a) For purposes of this section, "net deferred tax liability" means deferred tax liabilities that exceed the deferred tax assets of the unitary group, as computed in accordance with generally accepted accounting principles, and "net deferred tax asset" means that deferred tax assets exceed the deferred tax liabilities of the unitary group, as computed in accordance with generally accepted accounting principles.
3257		-
3258		-	(b) This section shall apply only to members of a unitary group that is a publicly-traded company, including any company whose results are reported in the filing of a publicly-traded company's financial statements prepared in accordance with generally accepted accounting principles.
3259		-
3260		-	(c) If the provisions of sections 77 and 78 of this act result in an aggregate increase to the members' net deferred tax liability or an aggregate decrease to the members' net deferred tax asset, the unitary group shall be entitled to a deduction, as determined in this section.
3261		-
3262		-	(d) For the seven-year period beginning with the unitary group's first income year that begins in 2018, a unitary group shall be entitled to a deduction from unitary group net income equal to one-seventh of the amount necessary to offset the increase in the net deferred tax liability or decrease in the net deferred tax asset, or the aggregate change thereof if the net income of the unitary group changes from a net deferred tax asset to a net deferred tax liability, as computed in accordance with generally accepted accounting principles, that would result from the imposition of the unitary reporting requirements under sections 77 and 78 of this act, but for the deduction provided under this section. Such increase in the net deferred tax liability or decrease in the net deferred tax asset or the aggregate change thereof shall be computed based on the change that would result from the imposition of the unitary reporting requirements under sections 77 and 78 of this act, but for the deduction provided under this section as of the effective date of this section.
3263		-
3264		-	(e) The deduction calculated under this section shall not be reduced as a result of any events happening subsequent to such calculation, including, but not limited to, any disposition or abandonment of assets. Such deduction shall be calculated without regard to the federal tax effect and shall not alter the tax basis of any asset. If the deduction under this section is greater than unitary group net income, any excess deduction shall be carried forward and applied as a deduction to unitary group net income in future income years until fully utilized.
3265		-
3266		-	Sec. 80. Section 12-214 of the general statutes is amended by adding subsection (c) as follows (Effective from passage and applicable to income years commencing on or after January 1, 2015):
3267		-
3268		-	(NEW) (c) Each taxable member of a combined group required to file a combined unitary tax return pursuant to section 12-222, as amended by this act, shall calculate such member's tax under subsection (a) of this section, by multiplying such member's net income apportioned to this state, as provided in subsection (c) of section 77 of this act, by the tax rate set forth in this section.
3269		-
3270		-	Sec. 81. Section 12-217 of the general statutes is amended by adding subsections (e) and (f) as follows (Effective from passage and applicable to income years commencing on or after January 1, 2015):
3271		-
3272		-	(NEW) (e) Where a combined group is required to file a combined unitary tax return pursuant to section 12-222, as amended by this act, the combined group's net income shall be computed as provided in subsection (a) of section 77 of this act.
3273		-
3274		-	(NEW) (f) Where a combined group is required to file a combined unitary tax return pursuant to section 12-222, as amended by this act, a taxable member's net operating loss apportioned to this state shall be deducted and carried over by the taxable member as provided in subsection (d) of section 77 of this act.
3275		-
3276		-	Sec. 82. Subsection (b) of section 12-217n of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to income years commencing on or after January 1, 2015):
3277		-
3278		-	(b) For purposes of this section:
3279		-
3280		-	(1) "Research and development expenses" means research or experimental expenditures deductible under Section 174 of the Internal Revenue Code of 1986, as in effect on May 28, 1993, determined without regard to Section 280C(c) thereof or any elections made by a taxpayer to amortize such expenses on its federal income tax return that were otherwise deductible, and basic research payments as defined under Section 41 of said Internal Revenue Code to the extent not deducted under said Section 174, provided: (A) Such expenditures and payments are paid or incurred for such research and experimentation and basic research conducted in this state; and (B) such expenditures and payments are not funded, within the meaning of Section 41(d)(4)(H) of said Internal Revenue Code, by any grant, contract, or otherwise by a person or governmental entity other than the taxpayer unless such other person is included in a combined return with the person paying or incurring such expenses;
3281		-
3282		-	(2) "Combined return" means a combined [corporation business tax return under section 12-223a] unitary tax return under section 12-222, as amended by this act;
3283		-
3284		-	(3) "Commissioner" means the Commissioner of Economic and Community Development;
3285		-
3286		-	(4) "Qualified small business" means a company that (A) has gross income for the previous income year that does not exceed one hundred million dollars, and (B) has not, in the determination of the commissioner, met the gross income test through transactions with a related person, as defined in section 12-217w.
3287		-
3288		-	Sec. 83. Subsection (e) of section 12-217t of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to income years commencing on or after January 1, 2015):
3289		-
3290		-	(e) In the case of taxpayers filing a combined unitary tax return pursuant to section [12-223a] 12-222, as amended by this act, the credit provided by this section shall be allowed on a combined basis, such that the amount of personal property taxes paid by such taxpayers with respect to such equipment may be claimed as a tax credit against the combined unitary tax liability of such taxpayers as determined under this chapter. Credits available to taxpayers which are subject to tax under this chapter but not subject to tax under chapter 207, 208a, 209, 210, 211 or 212 or the tax imposed on health care centers under the provisions of section 12-202a shall be used prior to credits of companies included in such combined return which are also subject to tax under said chapter 207, 208a, 209, 210, 211 or 212 or the tax imposed upon health centers pursuant to the provisions of section 12-202a.
3291		-
3292		-	Sec. 84. Subsection (l) of section 12-217u of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to income years commencing on or after January 1, 2015):
3293		-
3294		-	(l) (1) In the case of a financial institution included in a combined unitary tax return under section [12-223a] 12-222, as amended by this act, a credit allowed under subsection (b) or (f) of this section may be taken against the tax of the combined unitary group. (2) The credit allowed to a financial institution under subsection (b) or (f) of this section may be taken by any corporation which is eligible to elect to file a combined unitary tax return with a group with which the financial institution is eligible to file a combined unitary tax return, provided the aggregate credit taken by all such corporations in any income year shall not exceed the aggregate credit for which such group would have been eligible if it had filed a combined unitary tax return.
3295		-
3296		-	Sec. 85. Subsection (c) of section 12-217gg of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to income years commencing on or after January 1, 2015):
3297		-
3298		-	(c) (1) For the purposes of this chapter, each constituent corporation shall be deemed to have itself conducted its pro rata share of the business conducted by the sponsor.
3299		-
3300		-	(2) The pro rata share of the business conducted by the sponsor that shall be deemed to have been conducted by each constituent corporation shall be the same percentage as such constituent corporation's distributive share of the profit or loss of the sponsor for any relevant income year.
3301		-
3302		-	(3) The limitation of section 12-217zz, as amended by this act, shall be applied on the return of each constituent corporation or on the combined unitary tax return filed by two or more constituent corporations.
3303		-
3304		-	Sec. 86. Subsection (h) of section 12-217gg of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to income years commencing on or after January 1, 2015):
3305		-
3306		-	(h) The credits allowed under this section may be used by constituent corporations joining in a combined [corporation business] unitary tax return under section [12-223a] 12-222, as amended by this act.
3307		-
3308		-	Sec. 87. Section 12-218 of the general statutes is amended by adding subsection (m) as follows (Effective from passage and applicable to income years commencing on or after January 1, 2015):
3309		-
3310		-	(NEW) (m) Each taxable member of a combined group required to file a combined unitary tax return pursuant to section 12-222, as amended by this act, shall, if one or more members of such group are taxable both within and without this state, apportion its net income as provided in subsections (b) and (c) of section 77 of this act.
3311		-
3312		-	Sec. 88. Section 12-218b of the general statutes is amended by adding subsection (m) as follows (Effective from passage and applicable to income years commencing on or after January 1, 2015):
3313		-
3314		-	(NEW) (m) Each financial service company that is a member of a combined group required to file a combined unitary tax return pursuant to section 12-222, as amended by this act, shall apportion its net income as provided in subsections (b) and (c) of section 77 of this act.
3315		-
3316		-	Sec. 89. Subsection (c) of section 12-218c of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to income years commencing on or after January 1, 2015):
3317		-
3318		-	(c) (1) The adjustments required in subsection (b) of this section shall not apply if the corporation establishes by clear and convincing evidence that the adjustments are unreasonable, or the corporation and the Commissioner of Revenue Services agree in writing to the application or use of an alternative method of apportionment under section 12-221a, as amended by this act. Nothing in this subdivision shall be construed to limit or negate the commissioner's authority to otherwise enter into agreements and compromises otherwise allowed by law.
3319		-
3320		-	(2) The adjustments required in subsection (b) of this section shall not apply to such portion of interest expenses and costs and intangible expenses and costs that the corporation can establish by the preponderance of the evidence meets both of the following: (A) The related member during the same income year directly or indirectly paid, accrued or incurred such portion to a person who is not a related member, and (B) the transaction giving rise to the interest expenses and costs or the intangible expenses and costs between the corporation and the related member did not have as a principal purpose the avoidance of any portion of the tax due under this chapter.
3321		-
3322		-	(3) The adjustments required in subsection (b) of this section shall apply except to the extent that increased tax, if any, attributable to such adjustments would have been avoided if both the corporation and the related member had been eligible to make and had timely made the election to file a combined return under subsection (a) of section 12-223a, as amended by this act.
3323		-
3324		-	(4) The adjustments required in subsection (b) of this section shall not apply if the corporation and the related member are both members of a combined group required to file a combined unitary tax return pursuant to section 12-222, as amended by this act.
3325		-
3326		-	Sec. 90. Subsection (d) of section 12-218d of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to income years commencing on or after January 1, 2015):
3327		-
3328		-	(d) The adjustments required in subsection (b) of this section shall not apply [if] in any of the following circumstances:
3329		-
3330		-	(1) [the] The corporation establishes by clear and convincing evidence, as determined by the commissioner, that the adjustments are unreasonable. [,]
3331		-
3332		-	(2) [the] The corporation and the commissioner agree in writing to the application or use an alternative method of determining the combined measure of the tax, provided that the Commissioner of Revenue Services shall consider approval of such petition only in the event that the petitioners have clearly established to the satisfaction of said commissioner that there are substantial intercorporate business transactions among such included corporations and that the proposed alternative method of determining the combined measure of the tax accurately reflects the activity, business, income or capital of the taxpayers within the state. [, or]
3333		-
3334		-	(3) [the] The corporation elects, on forms authorized for such purpose by the commissioner, to calculate its tax on a unitary basis including all members of the unitary group provided [that] there are substantial intercorporate business transactions among such included corporations. Such election to file on a unitary basis shall be irrevocable for and applicable for five successive income years, but shall not be applicable to income years commencing on or after January 1, 2015. Nothing in this subdivision shall be construed to limit or negate the commissioner's authority to otherwise enter into agreements and compromises otherwise allowed by law.
3335		-
3336		-	(4) The corporation and the related member are both members of a combined group required to file a combined unitary tax return pursuant to section 12-222, as amended by this act.
3337		-
3338		-	Sec. 91. Section 12-219 of the general statutes is amended by adding subsection (e) as follows (Effective from passage and applicable to income years commencing on or after January 1, 2015):
3339		-
3340		-	(NEW) (e) The additional tax base of taxable and nontaxable members of a combined group required to file a combined unitary tax return pursuant to section 12-222, as amended by this act, shall be calculated as provided in subsection (f) of section 77 of this act.
3341		-
3342		-	Sec. 92. Section 12-219a of the general statutes is amended by adding subsection (d) as follows (Effective from passage and applicable to income years commencing on or after January 1, 2015):
3343		-
3344		-	(NEW) (d) The additional tax base of taxable and nontaxable members of a combined group required to file a combined unitary tax return pursuant to section 12-222, as amended by this act, shall be apportioned as provided in subsection (g) of section 77 of this act.
3345		-
3346		-	Sec. 93. Section 12-221a of the general statutes is amended by adding subsection (c) as follows (Effective from passage and applicable to income years commencing on or after January 1, 2015):
3347		-
3348		-	(NEW) (c) The provisions of this section shall also apply to a combined group required to file a combined unitary tax return pursuant to section 12-222, as amended by this act.
3349		-
3350		-	Sec. 94. Section 12-222 of the general statutes is amended by adding subsection (g) as follows (Effective from passage and applicable to income years commencing on or after January 1, 2015):
3351		-
3352		-	(NEW) (g) (1) A combined group shall file a combined unitary tax return under this chapter in the form and manner prescribed by the Commissioner of Revenue Services. The designated taxable member of a combined group shall file the combined unitary tax return on behalf of the taxable members of the combined group and shall pay the tax on behalf of such taxable members. A designated taxable member shall not be liable to, and shall be entitled to recover a payment made pursuant to this subdivision from, the taxable member on whose behalf the payment was made.
3353		-
3354		-	(2) If a member of a combined group has a different income year than the group income year, such member with a different income year shall report amounts from its return for its income year that ends during the group income year, provided no such reporting of amounts shall be required of such member until its first income year beginning on or after January 1, 2015.
3355		-
3356		-	(3) Notwithstanding the provisions of subdivision (1) of this subsection, each taxable member of a combined group is jointly and severally liable for the tax due from any taxable member under this chapter, whether or not such tax has been self-assessed, and for any interest, penalties or additions to tax due from any taxable member under this chapter.
3357		-
3358		-	(4) In all cases where a combined group is eligible to select the designated taxable member of the combined group, notice of the selection shall be submitted in written form to the commissioner not later than the due date, or, if an extension of time to file has been requested and granted, not later than the extended due date of the combined unitary tax return for the initial income year that such a return is required. The subsequent selection of another designated taxable member shall be subject to the approval of the commissioner.
3359		-
3360		-	(5) For purposes of this chapter, the designated taxable member is authorized to do the following acts on behalf of taxable and nontaxable members of the combined group, including, but not limited to: (A) Signing the combined unitary tax return, including any amendments to such return; (B) applying for extensions of time to file the return; (C) before the expiration of the time prescribed in section 12-233 for the examination of the return or the assessment of tax, consenting to an examination or assessment after such time and prior to the expiration of the period agreed upon; (D) making offers of compromise under section 12-2d; (E) entering into closing agreements under section 12-2e; and (F) receiving a refund or credit of a tax overpayment under this chapter.
3361		-
3362		-	(6) For purposes of this chapter, the commissioner may, at the commissioner's sole discretion: (A) Send any notice to either the designated taxable member or a taxable member or members of the combined group; (B) make any deficiency assessment against either the designated taxable member or a taxable member or members of the combined group; (C) refund or credit any overpayment to either the designated taxable member or a taxable member or members of the combined group; (D) require any payment to be made by electronic funds transfer; and (E) require the combined unitary tax return to be electronically filed.
3363		-
3364		-	Sec. 95. Section 12-223a of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to income years commencing on or after January 1, 2015):
3365		-
3366		-	(a) [Any] Subject to the provisions of subsection (e) of this section, any taxpayer included in a consolidated return with one or more other corporations for federal income tax purposes may elect to file a combined return under this chapter together with such other companies subject to the tax imposed thereunder as are included in the federal consolidated corporation income tax return and such combined return shall be filed in such form and setting forth such information as the Commissioner of Revenue Services may require. Notice of an election made pursuant to the provisions of this subsection and consent to such election must be submitted in written form to the Commissioner of Revenue Services by each corporation so electing not later than the due date, or if an extension of time to file has been requested and granted, the extended due date of the returns due from the electing corporations for the initial income year for which the election to file a combined return is made. Such election shall be in effect for such initial income year and for each succeeding income years unless and until such election is revoked in accordance with the provisions of subsection (d) of this section.
3367		-
3368		-	(b) [Any] Subject to the provisions of subsection (e) of this section, any taxpayer, other than a corporation filing a combined return with one or more other corporations under subsection (a) of this section, which owns or controls either directly or indirectly substantially all the capital stock of one or more corporations, or substantially all the capital stock of which is owned or controlled either directly or indirectly by one or more other corporations or by interests which own or control either directly or indirectly substantially all the capital stock of one or more other corporations, may, in the discretion of the Commissioner of Revenue Services, be required or permitted by written approval of the Commissioner of Revenue Services to make a return on a combined basis covering any such other corporations and setting forth such information as the Commissioner of Revenue Services may require, provided no combined return covering any corporation not subject to tax under this chapter shall be required unless the Commissioner of Revenue Services deems such a return necessary, because of intercompany transactions or some agreement, understanding, arrangement or transaction referred to in section 12-226a, in order properly to reflect the tax liability under this part.
3369		-
3370		-	(c) (1) (A) In the case of a combined return, the tax shall be measured by the sum of the separate net income or loss of each corporation included or the minimum tax base of the included corporations but only to the extent that said income, loss or minimum tax base of any included corporation is separately apportioned to Connecticut in accordance with the provisions of section 12-218, as amended by this act, 12-218b, as amended by this act, 12-219a, as amended by this act, or 12-244, whichever is applicable. In computing said net income or loss, intercorporate dividends shall be eliminated, and in computing the combined additional tax base, intercorporate stockholdings shall be eliminated.
3371		-
3372		-	(B) In computing said net income or loss, any intangible expenses and costs, as defined in section 12-218c, as amended by this act, any interest expenses and costs, as defined in section 12-218c, as amended by this act, and any income attributable to such intangible expenses and costs or to such interest expenses and costs shall be eliminated, provided the corporation that is required to make adjustments under section 12-218c, as amended by this act, for such intangible expenses and costs or for such interest expenses and costs, and the related member or members, as defined in section 12-218c, as amended by this act, are included in such combined return. If any such income and any such expenses and costs are eliminated as provided in this subparagraph, the intangible property, as defined in section 12-218c, as amended by this act, of the corporation eliminating such income shall not be taken into account in apportioning under the provisions of section 12-219a, as amended by this act, the tax calculated under subsection (a) of section 12-219, as amended by this act, of such corporation.
3373		-
3374		-	(2) If the method of determining the combined measure of such tax in accordance with this subsection for two or more affiliated companies validly electing to file a combined return under the provisions of subsection (a) of this section is deemed by such companies to unfairly attribute an undue proportion of their total income or minimum tax base to this state, said companies may submit a petition in writing to the Commissioner of Revenue Services for approval of an alternate method of determining the combined measure of their tax not later than sixty days prior to the due date of the combined return to which the petition applies, determined with regard to any extension of time for filing such return, and said commissioner shall grant or deny such approval before said due date. In deciding whether or not the companies included in such combined return should be granted approval to employ the alternate method proposed in such petition, the Commissioner of Revenue Services shall consider approval only in the event that the petitioners have clearly established to the satisfaction of said commissioner that all the companies included in such combined return are, in substance, parts of a unitary business engaged in a single business enterprise and further that there are substantial intercorporate business transactions among such included companies.
3375		-
3376		-	(3) Upon the filing of a combined return under subsection (a) or (b) of this section, combined returns shall be filed for all succeeding income years or periods for those corporations reporting therein, provided, in the case of corporations filing under subsection (a) of this section, such corporations are included in a federal consolidated corporation income tax return filed for the succeeding income years and, in the case of a corporation filing under subsection (b) of this section, the aforesaid ownership or control continues in full force and effect and is not extended to other corporations, and further, provided no substantial change is made in the nature or locations of the operations of such corporations.
3377		-
3378		-	(d) Notwithstanding the provisions of subsections (a) and (c) of this section, any taxpayer which has elected to file a combined return under this chapter as provided in said subsection (a), may subsequently revoke its election to file a combined corporation business tax return and elect to file a separate corporation business tax return under this chapter, although continuing to be included in a federal consolidated corporation income tax return with other companies subject to tax under this chapter, provided such election shall not be effective before the fifth income year immediately following the initial income year in which the corporation elected to file a combined return under this chapter. Notice of an election made pursuant to the provisions of this subsection and consent to such election must be submitted in written form to the Commissioner of Revenue Services by each corporation that had been included in such combined return not later than the due date, or if an extension of time to file has been requested and granted, extended due date of the separate returns due from the electing corporations for the initial income year for which the election to file separate returns is made. The election to file separate returns shall be irrevocable for and applicable for five successive income years.
3379		-
3380		-	(e) The provisions of this section shall not apply to income years commencing on or after January 1, 2015.
3381		-
3382		-	Sec. 96. Section 12-223b of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to income years commencing on or after January 1, 2015):
3383		-
3384		-	(a) Intercompany rents shall not be included in the computation of the value of property rented as a property factor in the apportionment fraction if the lessor and lessee are included in a combined return as provided in section 12-223a, as amended by this act.
3385		-
3386		-	(b) Intercompany business receipts, receipts by a corporation included in a combined return under section 12-223a, as amended by this act, from any other corporation included in such return, shall not be included in the computation of the receipts factor of the apportionment fraction.
3387		-
3388		-	Sec. 97. Section 12-223c of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to income years commencing on or after January 1, 2015):
3389		-
3390		-	Each corporation included in a combined return under section 12-223a, as amended by this act, shall pay the minimum tax of two hundred fifty dollars prescribed under section 12-219, as amended by this act. No tax credit allowed against the tax imposed by this chapter shall reduce an included corporation's tax calculated under section 12-219, as amended by this act, to an amount less than two hundred fifty dollars.
3391		-
3392		-	Sec. 98. Section 12-223e of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to income years commencing on or after January 1, 2015):
3393		-
3394		-	If revision shall be made of a combined return under section 12-223a, as amended by this act, for the purpose of the tax of two or more corporations, or of an assessment based upon such a return, the Commissioner of Revenue Services shall have power to readjust the taxes of each taxpayer included in such return, or, if revision is made of a return or an assessment against a taxpayer which might have been included in a combined return when the tax was originally reported or assessed, the Commissioner of Revenue Services shall have power to resettle the tax against such taxpayer and any other taxpayers which might have been included in such report upon a combined basis, and shall adjust the taxes of each such taxpayer accordingly.
3395		-
3396		-	Sec. 99. Section 12-223f of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to income years commencing on or after January 1, 2015):
3397		-
3398		-	(a) Notwithstanding the provisions of sections 12-223a to 12-223e, inclusive, as amended by this act, the tax due in relation to any corporations which have filed a combined return for any income year with other corporations for the tax imposed under this chapter in accordance with section 12-223a, as amended by this act, shall be determined as follows: (1) The tax which would be due from each such corporation if it were filing separately under this chapter shall be determined, and the total for all corporations included in the combined return shall be added together; (2) the tax which would be jointly due from all corporations included in the combined return in accordance with the provisions of said sections 12-223a to 12-223e, inclusive, shall be determined; and (3) the total determined pursuant to subdivision (2) of this section shall be subtracted from the amount determined pursuant to subdivision (1) of this section. The resulting amount, in an amount not to exceed five hundred thousand dollars, shall be added to the amount determined to be due pursuant to said sections 12-223a to 12-223e, inclusive, and shall be due and payable as a part of the tax imposed pursuant to this chapter.
3399		-
3400		-	(b) The provisions of this section shall not apply to income years commencing on or after January 1, 2015.
3401		-
3402		-	Sec. 100. Section 12-242d of the general statutes is amended by adding subsection (j) as follows (Effective from passage and applicable to income years commencing on or after January 1, 2015):
3403		-
3404		-	(NEW) (j) (1) The provisions of this section shall apply to taxable members of a combined group required to file a combined unitary tax return pursuant to section 12-222, as amended by this act, except as otherwise provided in subdivisions (3) and (4) of this subsection.
3405		-
3406		-	(2) The designated taxable member of a combined group shall be responsible for paying estimated tax installments, at the times and in the amounts specified in this section, on behalf of the taxable members of the combined group and in the form and manner prescribed by the Commissioner of Revenue Services.
3407		-
3408		-	(3) For combined groups whose 2015 group income year commences in January, February or March, the due date of the first required installment is extended to the due date of the second required installment. The due date for the first and second required installments of estimated tax for a combined group whose 2015 group income year commences in January shall be June 15, 2015, and the amount of the first and second required installments shall be seventy per cent of the required annual payment. The due date for the first and second required installments of estimated tax for a combined group whose 2015 group income year commences in February shall be July 15, 2015, and the amount of the first and second required installments shall be seventy per cent of the required annual payment. The due date for the first and second required installments of estimated tax for a combined group whose 2015 group income year commences in March shall be August 15, 2015, and the amount of the first and second required installments shall be seventy per cent of the required annual payment.
3409		-
3410		-	(4) Notwithstanding the provisions of subsection (e) of this section, where the preceding income year, as the term is used in said subsection, is an income year commencing on or after January 1, 2014, but prior to January 1, 2015, the required annual payment of a combined group is the lesser of (A) ninety per cent of the tax shown on the combined unitary tax return for the group income year commencing on or after January 1, 2015, but prior to January 1, 2016, or, if no return is filed, ninety per cent of the tax for such year computed in accordance with section 77 of this act, or (B) (i) if such preceding income year was an income year of twelve months and if the taxable members filed separate returns for such preceding income year showing a liability for tax, the sum of one hundred per cent of the tax shown on each such return for such preceding income year of each such taxable member, without regard to any credit under chapter 208, or (ii) if the preceding income year was an income year of twelve months and if the taxable members filed a return pursuant to section 12-223a, as amended by this act, for such preceding income year showing a liability for tax, one hundred per cent of the tax shown on such return for such preceding income year, without regard to any credit under chapter 208.
3411		-
3412		-	Sec. 101. Subsection (f) of section 38a-88a of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to income years commencing on or after January 1, 2015):
3413		-
3414		-	(f) (1) The Commissioner of Revenue Services may treat one or more corporations that are properly included in a combined [corporation business] unitary tax return under section 12-223 as one taxpayer in determining whether the appropriate requirements under this section are met. Where corporations are treated as one taxpayer for purposes of this subsection, then the credit shall be allowed only against the amount of the combined unitary tax for all corporations properly included in a combined unitary return that, under the provisions of subdivision (2) of this subsection, is attributable to the corporations treated as one taxpayer.
3415		-
3416		-	(2) The amount of the combined unitary tax for all corporations properly included in a combined [corporation business] unitary tax return that is attributable to the corporations that are treated as one taxpayer under the provisions of this subsection shall be in the same ratio to such combined unitary tax that the net income apportioned to this state of each corporation treated as one taxpayer bears to the net income apportioned to this state, in the aggregate, of all corporations included in such combined unitary return. Solely for the purpose of computing such ratio, any net loss apportioned to this state by a corporation treated as one taxpayer or by a corporation included in such combined unitary tax return shall be disregarded.
3417		-
3418		-	Sec. 102. Section 4-30a of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
3419		-
3420		-	(a) (1) For the purposes of this section, "combined revenue" means revenue in any given fiscal year from estimated and final payments of the personal income tax imposed under chapter 229 plus the revenue from the corporation business tax imposed under chapter 208.
3421		-
3422		-	(2) There is established a Budget Reserve Fund and a Restricted Grants Fund for the purposes of this section.
3423		-
3424		-	[(a)] (3) After the accounts for the General Fund have been closed for each fiscal year and the Comptroller has determined the amount of unappropriated surplus in [said fund] the General Fund, after any amounts required by provision of law to be transferred for other purposes have been deducted, the amount of such surplus and the amount transferred to the Restricted Grants Fund pursuant to subdivision (4) of this subsection shall be transferred by the State Treasurer to [a special fund to be known as] the Budget Reserve Fund.
3425		-
3426		-	(4) (A) Commencing in the fiscal year ending June 30, 2017, (i) if, under the consensus revenue estimate maintained or revised not later than January fifteenth annually pursuant to subsection (b) of section 2-36c, as amended by this act, the year-end projection of combined revenue for the current fiscal year is greater than the threshold level for deposits to the Budget Reserve Fund reported pursuant to subsection (f) of section 2-36c, as amended by this act, for the current fiscal year, the amount that is projected to be over the threshold level for deposits to the Budget Reserve Fund shall be transferred by the State Treasurer from the General Fund to the Restricted Grants Fund not later than January thirty-first.
3427		-
3428		-	(ii) If, under the consensus revenue estimate maintained or revised not later than April thirtieth annually pursuant to subsection (b) of section 2-36c, as amended by this act, the year-end projection of combined revenue is revised upward, the difference in the combined revenue projection from January fifteenth to April thirtieth shall be transferred by the State Treasurer from the General Fund to the Restricted Grants Fund not later than May fifteenth. If such year-end projection is revised downward, the difference in the combined revenue projection from January fifteenth to April thirtieth shall be transferred back to the General Fund from the Restricted Grants Fund not later than May fifteenth, unless the revised combined revenue projection is less than the threshold level for deposits to the Budget Reserve Fund reported pursuant to subsection (f) of section 2-36c, as amended by this act, in which case only the difference between the combined revenue projection from January fifteenth and the calculated threshold for deposits to the Budget Reserve Fund shall be transferred back to the General Fund from the Restricted Grants Fund.
3429		-
3430		-	(B) (i) If, under the consensus revenue estimate maintained or revised not later than January fifteenth annually pursuant to subsection (b) of section 2-36c, as amended by this act, the year-end projection of combined revenue for the current fiscal year is equal to or less than the threshold level for deposits to the Budget Reserve Fund reported pursuant to subsection (f) of section 2-36c, as amended by this act, for the current fiscal year, no transfer to the Restricted Grants Fund shall be made.
3431		-
3432		-	(ii) If, under the consensus revenue estimate maintained or revised not later than April thirtieth annually pursuant to subsection (b) of section 2-36c, as amended by this act, the year-end projection of combined revenue is revised upward to an amount greater than the threshold level for deposits to the Budget Reserve Fund reported pursuant to subsection (f) of section 2-36c, as amended by this act, the difference between the combined revenue projection in April and the calculated threshold for deposits to the Budget Reserve Fund shall be transferred by the State Treasurer from the General Fund to the Restricted Grants Fund not later than May fifteenth. If such year-end projection is revised upward but not to an amount greater than the threshold level for deposits to the Budget Reserve Fund calculated pursuant to subsection (f) of section 2-36c, as amended by this act, or is revised downward or remains unchanged, no transfer shall be made.
3433		-
3434		-	(C) If the consensus revenue estimate on either January fifteenth or April thirtieth projects a year-end General Fund deficit for the current fiscal year, no transfer to the Restricted Grants Fund shall be made.
3435		-
3436		-	(5) Commencing in the fiscal year ending June 30, 2016, the Comptroller shall certify the threshold level for deposits to the Budget Reserve Fund pursuant to section 3-115, as amended by this act, by determining: (A) Combined revenue for each of the prior twenty fiscal years; (B) the ten-year average for the current fiscal year; (C) the ten-year average for each of the ten fiscal years preceding the current fiscal year; (D) the differential for each of the ten fiscal years preceding the current fiscal year; (E) the average of the differentials calculated pursuant to subparagraph (D) of this subdivision; and (F) the number calculated in subparagraph (E) of this subdivision and adding the number one. The threshold level for deposits to the Budget Reserve Fund shall be the number calculated by multiplying the number calculated under subparagraph (B) of this subdivision by the number calculated under subparagraph (F) of this subdivision. For the purposes of this subdivision, "ten-year average" means the average of combined revenue from the ten fiscal years preceding any given fiscal year; and "differential" means the difference between the actual combined revenue from any given fiscal year and the ten-year average for that same fiscal year, divided by the ten-year average for that fiscal year.
3437		-
3438		-	[When] (6) Whenever the amount in [said fund] the Budget Reserve Fund equals [ten] fifteen per cent or more of the net General Fund appropriations for the [fiscal year in progress] current fiscal year, no further transfers shall be made by the Treasurer to [said fund] the Budget Reserve Fund and the amount of such surplus in excess of that transferred to said fund shall be deemed to be appropriated to the State Employees Retirement Fund, in addition to the contributions required pursuant to section 5-156a, but not exceeding five per cent of the unfunded past service liability of the system as set forth in the most recent actuarial valuation certified by the Retirement Commission. [Such] Commencing in the fiscal year ending June 30, 2017: Whenever the amount in the Budget Reserve Fund equals ten per cent or more but less than fifteen per cent of the net General Fund appropriation for the current fiscal year, fifteen per cent of any amount transferred to the Budget Reserve Fund shall be transferred to the State Employees Retirement Fund; whenever the amount in the Budget Reserve Fund equals five per cent or more but less than ten per cent of the net General Fund appropriation for the current fiscal year, ten per cent of any amount transferred to the Budget Reserve Fund shall be transferred to the State Employees Retirement Fund; and whenever the amount in the Budget Reserve Fund is less than five per cent of the net General Fund appropriation for the current fiscal year, five per cent of any amount transferred to the Budget Reserve Fund shall be transferred to the State Employees Retirement Fund.
3439		-
3440		-	(7) Any surplus in excess of the amounts transferred to the Budget Reserve Fund and the state employees retirement system shall be deemed to be appropriated for: [(1)] (A) Redeeming prior to maturity any outstanding indebtedness of the state selected by the Treasurer in the best interests of the state; [(2)] (B) purchasing outstanding indebtedness of the state in the open market at such prices and on such terms and conditions as the Treasurer shall determine to be in the best interests of the state for the purpose of extinguishing or defeasing such debt; [(3)] (C) providing for the defeasance of any outstanding indebtedness of the state selected by the Treasurer in the best interests of the state by irrevocably placing with an escrow agent in trust an amount to be used solely for, and sufficient to satisfy, scheduled payments of both interest and principal on such indebtedness; or [(4)] (D) any combination of [these] the methods set forth in subparagraph (A), (B) or (C) of this subdivision. Pending the use or application of such amount for the payment of interest and principal, such amount may be invested in [(A)] (i) direct obligations of the United States government, including state and local government treasury securities that the United States Treasury issues specifically to provide state and local governments with required cash flows at yields that do not exceed Internal Revenue Service arbitrage limits, [(B)] (ii) obligations guaranteed by the United States government, and [(C)] (iii) securities backed by United States government obligations as collateral and for which interest and principal payments on the collateral generally flow immediately through to the security holder.
3441		-
3442		-	(b) Moneys in [said] the Budget Reserve Fund shall be maintained and invested for the purpose of reducing revenue volatility in the General Fund and reducing the need for increases in tax revenue and reductions in state aid due to economic changes, and shall be expended only as provided in this subsection. [When] Whenever in any fiscal year the Comptroller has determined the amount of a deficit applicable with respect to the immediately preceding fiscal year, to the extent necessary, the amount of funds credited to [said] the Budget Reserve Fund shall be deemed to be appropriated for purposes of funding such deficit. Commencing in the fiscal year ending June 30, 2017, if the consensus revenue estimate on April thirtieth pursuant to section 2-36c, as amended by this act, projects a two per cent decline in General Fund tax revenues from the current fiscal year to the subsequent fiscal year, the General Assembly may transfer funds from the Budget Reserve Fund to the General Fund in each of the subsequent three fiscal years.
3443		-
3444		-	(c) The Treasurer is authorized to invest all or any part of [said fund] the Budget Reserve Fund or the Restricted Grants Fund in accordance with the provisions of section 3-31a. The interest derived from the investment of said [fund] funds shall be credited to the General Fund.
3445		-
3446		-	(d) No bill which, if passed, would reduce or eliminate the amount of any deposit to the Budget Reserve Fund or the Restricted Grants Fund as set forth in this section, shall be enacted by the General Assembly without an affirmative vote of at least three-fifths of the members of the joint standing committee of the General Assembly having cognizance of matters relating to appropriations and the budgets of state agencies and at least three-fifths of the members of the joint standing committee of the General Assembly having cognizance of matters relating to state finance, revenue and bonding.
3447		-
3448		-	(e) Not later than December 15, 2020, and every five years thereafter, the Secretary of the Office of Policy and Management, the director of the legislative Office of Fiscal Analysis and the State Comptroller shall each submit a report, in accordance with section 11-4a, to the joint standing committee of the General Assembly having cognizance of matters relating to revenue and the Governor on the Budget Reserve Fund deposit formula set forth in this section. The reports shall include an analysis of the formula's impact on General Fund tax revenue volatility, the adequacy of deposits required by the formula to replace potential future revenue declines resulting from economic downturns, the amount of additional payments toward unfunded liability made as a result of the formula, and an analysis of the adequacy of the maximum cap on Budget Reserve Fund balances. The reports shall include recommended changes, if any, to the deposit formula or maximum balance cap that are consistent with the purposes of the Budget Reserve Fund as set forth in subsection (b) of this section.
3449		-
3450		-	Sec. 103. Section 4-85 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
3451		-
3452		-	(a) Before an appropriation becomes available for expenditure, each budgeted agency shall submit to the Governor through the Secretary of the Office of Policy and Management, not less than twenty days before the beginning of the fiscal year for which such appropriation was made, a requisition for the allotment of the amount estimated to be necessary to carry out the purposes of such appropriation during each quarter of such fiscal year. Commencing with the fiscal year ending June 30, 2011, the initial allotment requisition for each line item appropriated to the legislative branch and to the judicial branch for any fiscal year shall be based upon the amount appropriated to such line item for such fiscal year minus any amount of budgeted reductions to be achieved by such branch for such fiscal year pursuant to subsection (c) of section 2-35, as amended by this act. Appropriations for capital outlays may be allotted in any manner the Governor deems advisable. Such requisition shall contain any further information required by the Secretary of the Office of Policy and Management. The Governor shall approve such requisitions, subject to the provisions of subsection (b) of this section.
3453		-
3454		-	(b) Any allotment requisition and any allotment in force shall be subject to the following: (1) If the Governor determines that due to a change in circumstances since the budget was adopted certain reductions should be made in allotment requisitions or allotments in force or that estimated budget resources during the fiscal year will be insufficient to finance all appropriations in full, the Governor may modify such allotment requisitions or allotments in force to the extent the Governor deems necessary. Before such modifications are effected the Governor shall file a report with the joint standing committee having cognizance of matters relating to appropriations and the budgets of state agencies and the joint standing committee having cognizance of matters relating to state finance, revenue and bonding describing the change in circumstances which makes it necessary that certain reductions should be made or the basis for [his] the Governor's determination that estimated budget resources will be insufficient to finance all appropriations in full. (2) If the cumulative monthly financial statement issued by the Comptroller pursuant to section 3-115, as amended by this act, includes a projected General Fund deficit greater than one per cent of the total of General Fund appropriations, the Governor, within thirty days following the issuance of such statement, shall file a report with such joint standing committees, including a plan which [he] the Governor shall implement to modify such allotments to the extent necessary to prevent a deficit. No modification of an allotment requisition or an allotment in force made by the Governor pursuant to this subsection shall result in a reduction of more than three per cent of the total appropriation from any fund or more than five per cent of any appropriation, except such limitations shall not apply in time of war, invasion or emergency caused by natural disaster. If the Comptroller has projected a General Fund deficit greater than one per cent of the total of General Fund appropriations and any funds have been transferred to the Restricted Grants Fund pursuant to section 4-30a, as amended by this act, the Governor may direct the Treasurer to transfer those funds to the General Fund as part of the Governor's plan to prevent a deficit pursuant to this section.
3455		-
3456		-	(c) If a plan submitted in accordance with subsection (b) of this section indicates that a reduction of more than three per cent of the total appropriation from any fund or more than five per cent of any appropriation is required to prevent a deficit, the Governor may request that the Finance Advisory Committee approve any such reduction, provided any modification which would result in a reduction of more than five per cent of total appropriations shall require the approval of the General Assembly.
3457		-
3458		-	(d) The secretary shall submit copies of allotment requisitions thus approved or modified or allotments in force thus modified, with the reasons for any modifications, to the administrative heads of the budgeted agencies concerned, to the Comptroller and to the joint standing committee of the General Assembly having cognizance of appropriations and matters relating to the budgets of state agencies, through the Office of Fiscal Analysis. The Comptroller shall set up such allotments on the Comptroller's books and be governed thereby in the control of expenditures of budgeted agencies.
3459		-
3460		-	(e) The provisions of this section shall not be construed to authorize the Governor to reduce allotment requisitions or allotments in force concerning (1) aid to municipalities; or (2) any budgeted agency of the legislative or judicial branch, except that the Governor may propose an aggregate allotment reduction of a specified amount in accordance with this section for the legislative or judicial branch. If the Governor proposes to reduce allotment requisitions or allotments in force for any budgeted agency of the legislative or judicial branch, the Secretary of the Office of Policy and Management shall, at least five days before the effective date of such proposed reductions, notify the president pro tempore of the Senate and the speaker of the House of Representatives of any such proposal affecting the legislative branch and the Chief Justice of the Supreme Court of any such proposal affecting the judicial branch. Such notification shall include the amounts, effective dates and reasons necessitating the proposed reductions. Not later than three days after receipt of such notification, the president pro tempore or the speaker, or both, or the Chief Justice, as appropriate, may notify the Secretary of the Office of Policy and Management and the chairpersons and ranking members of the joint standing committee of the General Assembly having cognizance of matters relating to appropriations and the budgets of state agencies, in writing, of any objection to the proposed reductions. The committee may hold a public hearing on such proposed reductions. Such proposed reductions shall become effective unless they are rejected by a two-thirds vote of the members of the committee not later than fifteen days after receipt of the notification of objection to the proposed reductions. If the committee rejects such proposed reductions, the Secretary of the Office of Policy and Management shall present an alternative plan to achieve such reductions to the president pro tempore and the speaker for any such proposal affecting the legislative branch or to the Chief Justice for any such proposal affecting the judicial branch. If proposed reductions in allotment requisitions or allotments in force for any budgeted agency of the legislative or judicial branch are not rejected, such reductions shall be achieved as determined by the Joint Committee on Legislative Management or the Chief Justice, as appropriate. The Joint Committee on Legislative Management or the Chief Justice, as appropriate, shall submit such reductions to the Governor through the Secretary of the Office of Policy and Management not later than ten days after the proposed reductions become effective.
3461		-
3462		-	Sec. 104. Section 3-115 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
3463		-
3464		-	The Comptroller shall prepare all accounting statements relating to the financial condition of the state as a whole, the condition and operation of state funds, appropriations, reserves and costs of operations; shall furnish such statements when they are required for administrative purposes; and shall issue cumulative monthly financial statements concerning the state's General Fund which shall include a statement of revenues and expenditures to the end of the last-completed month together with the statement of estimated revenue by source to the end of the fiscal year and the statement of appropriation requirements of the state's General Fund to the end of the fiscal year furnished pursuant to section 4-66 and itemized as far as practicable for each budgeted agency, including estimates of lapsing appropriations, unallocated lapsing balances and unallocated appropriation requirements. The Comptroller shall provide such statements, in the same form and in the same categories as appears in the budget act enacted by the General Assembly, on or before the first day of the following month. The Comptroller shall submit a copy of the monthly trial balance and monthly analysis of expenditure run to the legislative Office of Fiscal Analysis. On or before September thirtieth, annually, the Comptroller shall submit a report, prepared in accordance with generally accepted accounting principles, to the Governor which shall include (1) a statement of all appropriations and expenditures of the public funds during the fiscal year next preceding itemized by each appropriation account of each budgeted agency; (2) a statement of the revenues of the state classified as far as practicable as to budgeted agencies, sources and funds during such year; (3) a statement setting forth the total tax receipts of the state during such year; (4) a balance sheet setting forth, as of the close of such year, the financial condition of the state as to its funds; (5) a statement certifying the threshold level for deposits to the Budget Reserve Fund under subdivision (5) of subsection (a) of section 4-30a, as amended by this act, for the current fiscal year; and (6) such other information as will, in the Comptroller's opinion, be of interest to the public or as will convey to the General Assembly and the Governor the essential facts as to the financial condition and operations of the state government. The annual report of the Comptroller shall be published and made available to the public on or before the thirty-first day of December.
3465		-
3466		-	Sec. 105. Section 2-35 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
3467		-
3468		-	(a) All bills carrying or requiring appropriations and favorably reported by any other committee, except for payment of claims against the state, shall, before passage, be referred to the joint standing committee of the General Assembly having cognizance of matters relating to appropriations and the budgets of state agencies, unless such reference is dispensed with by a vote of at least two-thirds of each house of the General Assembly. Resolutions paying the contingent expenses of the Senate and House of Representatives shall be referred to said committee. Said committee may originate and report any bill which it deems necessary and shall, in each odd-numbered year, report such appropriation bills as it deems necessary for carrying on the departments of the state government and for providing for such institutions or persons as are proper subjects for state aid under the provisions of the statutes, for the ensuing biennium. In each even-numbered year, the committee shall originate and report at least one bill which adjusts expenditures for the ensuing fiscal year in such manner as it deems appropriate. Each appropriation bill shall specify the particular purpose for which appropriation is made and shall be itemized as far as practicable. The state budget act may contain any legislation necessary to implement its appropriations provisions, provided no other general legislation shall be made a part of such act.
3469		-
3470		-	(b) The state budget act passed by the legislature for funding the expenses of operations of the state government in the ensuing biennium shall contain a statement of estimated revenue, based upon the most recent consensus revenue estimate or the revised consensus revenue estimate issued pursuant to section 2-36c, as amended by this act, itemized by major source, for each appropriated fund. Commencing in the fiscal year ending June 30, 2016, such itemization shall include the estimate for each major component of the personal income tax imposed pursuant to chapter 229 as follows: Withholding payments, estimated payments and final payments. The statement of estimated revenue applicable to each such fund shall include, for any fiscal year, an estimate of total revenue with respect to such fund, which amount shall be reduced by (1) an estimate of total refunds of taxes to be paid from such revenue in accordance with the authorization in section 12-39f, and (2) an estimate of total refunds of payments to be paid from such revenue in accordance with the provisions of sections 3-70a and 4-37. Such statement of estimated revenue, including the estimated refunds of taxes to be offset against such revenue, shall be supplied by the joint standing committee of the General Assembly having cognizance of matters relating to state finance, revenue and bonding. The total estimated revenue for each fund, as adjusted in accordance with this section, shall not be less than the total net appropriations made from each fund plus, for the fiscal year ending June 30, 2014, and each fiscal year thereafter, the amount necessary to extinguish any unassigned negative balance in each fund as reported in the most recently audited comprehensive annual financial report issued by the Comptroller prior to the start of the fiscal year, reduced, in the case of the General Fund, by (A) the negative unassigned fund balance, as reported by the Comptroller for the fiscal year ending June 30, 2013, then unamortized pursuant to section 3-115b, and (B) any funds from other resources deposited in the General Fund for the purpose of reducing the negative unassigned balance of the fund. On or before July first of each fiscal year said committee shall, if any revisions in such estimates are required by virtue of legislative amendments to the revenue measures proposed by said committee, changes in conditions or receipt of new information since the original estimate was supplied, meet and revise such estimates and, through its cochairpersons, report to the Comptroller any such revisions.
3471		-
3472		-	(c) If the state budget act passed by the legislature for funding the expenses of operations of the state government in the ensuing biennium or making adjustments to a previously adopted biennial budget contains state-wide budgeted reductions not allocated by a budgeted agency, such act shall specify the amount of such budgeted reductions to be achieved in each branch of state government.
3473		-
3474		-	Sec. 106. Section 2-36c of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
3475		-
3476		-	(a) Not later than November tenth annually, the Secretary of the Office of Policy and Management and the director of the legislative Office of Fiscal Analysis shall issue the consensus revenue estimate for the current biennium and the next ensuing three fiscal years. Such revenue shall be itemized in accordance with the provisions of subsection (b) of section 2-35, as amended by this act. If no agreement on a revenue estimate is reached by November tenth, (1) the Secretary of the Office of Policy and Management and the director of the legislative Office of Fiscal Analysis shall each issue an estimate of state revenues for the current biennium and the next ensuing three fiscal years, and (2) the Comptroller shall, not later than November twentieth, issue the consensus revenue estimate for the current biennium and the next ensuing three fiscal years. In issuing the consensus revenue estimate required by this subsection, the Comptroller shall consider such revenue estimates provided by the Office of Policy and Management and the legislative Office of Fiscal Analysis, and shall issue the consensus revenue estimate based on such revenue estimates, in an amount that is equal to or between such revenue estimates.
3477		-
3478		-	(b) Not later than January fifteenth annually and April thirtieth annually, the Secretary of the Office of Policy and Management and the director of the legislative Office of Fiscal Analysis shall issue revisions to the consensus revenue estimate developed pursuant to subsection (a) of this section, or a statement that no revisions are necessary. If no agreement on revisions to the consensus revenue estimate revenue estimate is reached by the required date, (1) the Secretary of the Office of Policy and Management and the director of the Office of Fiscal Analysis shall each issue a revised estimate of state revenues for the current biennium and the next ensuing three fiscal years, and (2) the Comptroller shall, not later than five days after the failure to issue revisions to the consensus revenue estimate, issue the revised consensus revenue estimate. In issuing the revised consensus revenue estimate required by this subsection, the Comptroller shall consider such revised revenue estimates provided by the Office of Policy and Management and the legislative Office of Fiscal Analysis, and shall issue the revised consensus revenue estimate based on such revised revenue estimates, in an amount that is equal to or between such revised revenue estimates.
3479		-
3480		-	(c) If (1) a revised consensus revenue estimate pursuant to subsection (b) of this section is issued in January or April of any fiscal year, (2) such revised consensus revenue estimate has changed from the previous consensus revenue estimate or revised consensus revenue estimate to forecast a deficit or an increase in a deficit either of which is greater than one per cent of the total of General Fund appropriations for the current year, (3) a budget for the prospective fiscal year has not become law, and (4) the General Assembly is in session, then the General Assembly and the Governor shall take such action as provided in subsection (d) of this section.
3481		-
3482		-	(d) (1) The joint standing committees of the General Assembly having cognizance of matters relating to appropriations and finance, revenue and bonding shall, on or before the tenth business day after a revised consensus revenue estimate is issued in April pursuant to subsection (c) of this section, prepare and vote on adjusted appropriation and revenue plans, if necessary to address such revised consensus revenue estimate.
3483		-
3484		-	(2) The Governor shall provide the General Assembly with a budget document, prepared in accordance with the requirements of section 4-74, if necessary to address the most recent consensus revenue estimate or revised consensus revenue estimate issued pursuant to subsection (b) or (c) of this section. The budget document required by this subdivision shall be issued not later than twenty-five calendar days after a revised consensus revenue estimate is issued in January, and not later than ten calendar days after a revised consensus revenue estimate is issued in April.
3485		-
3486		-	(e) Notwithstanding the provisions of subsections (a) to (d), inclusive, of this section, if any deadline imposed pursuant to said subsections (a) to (d), inclusive, falls on a Saturday, Sunday or legal holiday, such deadline shall be extended to the next business day.
3487		-
3488		-	(f) (1) Commencing in the fiscal year ending June 30, 2016, not later than November tenth annually, the Secretary of the Office of Policy and Management and the director of the legislative Office of Fiscal Analysis shall each report the threshold level for deposits to the Budget Reserve Fund in the current fiscal year as certified by the Comptroller on September thirtieth pursuant to section 3-115, as amended by this act, unless any public act that has been enacted has an estimated revenue impact pursuant to section 2-24a, as amended by this act, of greater than one per cent of tax revenue from the estimated and final portion of the personal income tax imposed under chapter 229 or one per cent of tax revenue from the corporation business tax imposed under chapter 208, in which case the Secretary of the Office of Policy and Management and the director of the legislative Office of Fiscal Analysis shall report a threshold level for deposits to the Budget Reserve Fund that is adjusted to account for such revenue impact.
3489		-
3490		-	(2) If any revision in the January or April consensus revenue estimate for the current fiscal year impacts the estimated and final payments portion of the personal income tax imposed under chapter 229 or the corporation business tax imposed under chapter 208, the Secretary of the Office of Policy and Management and the director of the legislative Office of Fiscal Analysis may recalculate any adjustment made to the threshold level for deposits to the Budget Reserve Fund pursuant to subdivision (1) of this subsection and shall report such revised threshold in the January and April consensus revenue estimates, if applicable.
3491		-
3492		-	(3) Any such adjustment may be continued to be made to the threshold level for deposits to the Budget Reserve Fund certified pursuant to section 3-115, as amended by this act, until ten fiscal years have passed from the date of implementation of a public act that created the revenue impact or until there is no longer a revenue impact pursuant to section 2-24a, as amended by this act, of greater than one per cent of tax revenue from the estimated and final portion of the personal income tax imposed under chapter 229 or one per cent of tax revenue from the corporation business tax imposed under chapter 208, whichever occurs first. The Secretary and director shall detail any such adjustment in the report with information on how the Secretary and director determined the revenue impact and how the Secretary and director used that information to adjust the threshold level for deposits to the Budget Reserve Fund. The Secretary and director of the legislative Office of Fiscal Analysis shall each also report the estimated threshold level for deposits to the Budget Reserve Fund for the next ensuing three fiscal years in accordance with the formula set forth in subdivision (1) of this subsection.
3493		-
3494		-	Sec. 107. Section 2-24a of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):
3495		-
3496		-	No bill without a fiscal note appended thereto which, if passed, would require the expenditure of state or municipal funds or affect state or municipal revenue in the current fiscal year or any of the next ensuing five fiscal years shall be acted upon by either house of the General Assembly unless said requirement of a fiscal note is dispensed with by a vote of at least two-thirds of such house. Such fiscal note shall clearly identify the cost and revenue impact to the state and municipalities in the current fiscal year and in each of the next ensuing five fiscal years. If the bill has any impact on the personal income tax imposed under chapter 229 or the corporation business tax imposed under chapter 208, or both, such fiscal note shall clearly identify any resulting impact on the deposits to the Budget Reserve Fund pursuant to section 4-30a, as amended by this act.
3497		-
3498		-	Sec. 108. (NEW) (Effective October 1, 2015) (a) As used in this section:
3499		-
3500		-	(1) "Corporation" means Connecticut Innovations, Incorporated, established pursuant to chapter 581 of the general statutes;
3501		-
3502		-	(2) "City" means the city of Hartford;
3503		-
3504		-	(3) "Project" means the Downtown North development in the city of Hartford; and
3505		-
3506		-	(4) "Incremental sales taxes" means the incremental sales taxes collected under chapter 219 of the general statutes, including the incremental hotel taxes collected under subparagraph (H) of subdivision (2) of subsection (a) of section 12-407 of the general statutes, but does not include any incremental sales taxes generated by activities at the stadium proposed for the Downtown North development.
3507		-
3508		-	(b) Connecticut Innovations, Incorporated shall enter into an agreement with the city of Hartford under which incremental sales taxes may be used to pay the debt service on bonds issued by the corporation to help finance, on a self-sustaining basis, the Downtown North development in the city of Hartford.
3509		-
3510		-	(c) The city shall provide the corporation with such information as the corporation may require, including, but not limited to, (1) the type of businesses proposed to be established in the area served by the project, (2) the number of jobs to be created or retained and their average wage rates, (3) feasibility studies or business plans for the project and other information necessary to demonstrate its financial viability, (4) the amounts and types of bonds proposed to be issued for the project and the proposed use of the proceeds, (5) information about other sources of financing available to support repayment of the bonds proposed to be issued, including property tax increments that may be made available by the city, as provided in subsection (h) of this section, (6) a geographic description of the area surrounding the proposed site of the project and the existing firms doing business in that area, (7) an economic impact assessment of the effects of the project on the city and the capital region, (8) an assessment of the incremental sales taxes to be generated by the project, (9) an analysis of necessary infrastructure development to support the project and any available sources of financing for such infrastructure, and (10) other information that demonstrates that the bonds will be self-sustaining from the incremental sales taxes collected and any amounts made available by the city under subsection (h) of this section.
3511		-
3512		-	(d) (1) The corporation shall review the information submitted pursuant to subsection (c) of this section, and shall obtain such additional information as may be necessary to make a final determination as to the amount of bonding for which the project is eligible, whether the project is economically viable with use of the tax incremental financing mechanism and the effects of the project on the city and the capital region.
3513		-
3514		-	(2) The corporation shall retain such financial advisors and other experts as it deems appropriate to conduct an independent financial assessment of the information submitted pursuant to subsection (c) of this section, including, in particular, the amount of incremental sales taxes to be generated by the project, whether the project will be economically viable and whether the bonds will be self-sustaining.
3515		-
3516		-	(3) The corporation shall prepare a revenue impact assessment that estimates the incremental sales taxes that will be generated by the project, the state revenues that will be foregone as a result of the project, all state and local revenues that will be generated by the project and the economic benefits that will likely result from construction of the project, including revenue effects of such economic benefits.
3517		-
3518		-	(e) (1) Upon consideration of the information submitted pursuant to subsection (c) of this section, the results of the independent financial assessment, the revenue impact assessment and any additional information that the corporation requires concerning the project, the board of directors of the corporation shall determine the amount and type of bonds the corporation shall issue to support the project, the purposes for which the funds generated by sale of the bonds may be applied and the amount of incremental sales taxes that shall be annually allocated to pay principal and interest on the bonds to be issued for the project. The amounts so allocated shall not exceed the estimated amount of incremental sales taxes to be collected. From the amount of incremental sales taxes so allocated by the corporation, the amount required for payment of principal and interest on the bonds issued in accordance with subsection (f) of this section shall be deemed appropriated from the General Fund.
3519		-
3520		-	(2) In connection with the project, the corporation may exercise any of its other powers, including, but not limited to, the provision of other forms of financial assistance. The proceeds of the bonds may be combined with any other funds available from state or federal programs, or from investments by the private sector, to support the project.
3521		-
3522		-	(3) As part of the agreement between the corporation and the city, the city may be required to reimburse the corporation for all or any part of the costs of the independent financial assessment conducted in reviewing the submitted information and any other related costs incurred by the corporation.
3523		-
3524		-	(f) (1) The corporation may issue one or more series of bonds in accordance with the provisions of chapter 579 of the general statutes, to the extent not inconsistent with the provisions of this subsection, payable in whole or in part from the incremental sales taxes allocated and deemed appropriated from the General Fund under subsection (e) of this section and any amounts contributed by a municipality under subsection (h) of this section, to finance the project or to refund bonds previously issued under this section. The corporation is authorized to make a grant of all or part of the proceeds of such bonds to the city in connection with the acquisition, construction and equipping of the project. Subject to applicable federal tax law, the corporation may issue such bonds, the interest on which is excludable from gross income for federal income tax purposes, or such bonds, the interest on which is not so excludable. The corporation, when authorizing the issuance of any series of such bonds, shall, in conjunction with the State Treasurer, determine the rate of interest of such bonds, the date or dates of their maturity, the medium of payment, the redemption terms and privileges, whether such bonds shall be sold by negotiated or competitive sale and any and all other terms, covenants and conditions not inconsistent with this section, in connection with the issuance thereof, including, but not limited to, the pledging of special capital reserve funds authorized under subsection (b) of section 32-23j of the general statutes.
3525		-
3526		-	(2) The issuance of any bonds by the corporation under this section shall be subject to the approval of the State Bond Commission. Upon determining the appropriate amount of financing for the project, the corporation shall submit the matter to the State Bond Commission for final approval. The State Bond Commission shall not approve the project unless it has received the submission from the corporation at least ten days prior to the meeting at which the project is to be considered. Such submission shall include the information considered by the corporation in determining the appropriate amount of financing for the project, the independent financial assessment and such other information as the commission deems appropriate. In reaching its decision, the State Bond Commission may consider such information as submitted. After such approval by the State Bond Commission, no other approval shall be required for the project.
3527		-
3528		-	(g) For such period of time as bonds issued to support the project are outstanding, the Treasurer shall make payment of interest and principal on the bonds to the trustee when due, but not exceeding in any fiscal year the amount deemed appropriated pursuant to subsection (e) of this section.
3529		-
3530		-	(h) A portion of the proceeds of bonds issued pursuant to this section may be made available to the city of Hartford for the purpose of carrying out or administering a redevelopment plan or other functions authorized under chapter 130 or 132 of the general statutes. The city may contribute all or any part of the money specified in subdivision (2) of section 8-134a of the general statutes, or subsection (b) of section 8-192a of the general statutes, to the corporation for the payment of principal and interest on the bonds issued by the corporation under this section to support the project. In exercising such power, the city shall proceed as provided in chapter 130 or 132 of the general statutes, as the case may be, except that the references therein to bonds and bond anticipation notes shall be deemed to refer to the bonds issued by the corporation under this section.
3531		-
3532		-	(i) (1) Not later than July first in each year that bonds issued to support the project are outstanding, the corporation shall submit a report to the chief elected official of the city of Hartford and the Secretary of the Office of Policy and Management with respect to the operations, finances and achievement of the economic development objectives of the project. The corporation shall review and evaluate the progress of the project and shall devise and employ techniques for forecasting and measuring relevant indices of accomplishment of its goals of economic development, including, but not limited to, (A) the actual expenditures compared to original estimated costs, (B) whether there have been significant cost increases over original estimates, (C) the number of jobs created, or to be created, by or as a result of the project, (D) the cost or estimated cost, to the corporation, involved in the creation of such jobs, (E) the amount of private capital investment in, or stimulated by, the project, in proportion to the public funds invested in the project, (F) the number of additional businesses created and associated jobs, and (G) any impact on tourism.
3533		-
3534		-	(2) Not later than July first in each year that bonds issued to support the project are outstanding, the Office of Policy and Management shall retain independent financial experts to conduct an analysis of the financial status of the project approved under this section. The independent financial analysis shall include, but not be limited to, determinations as to whether the incremental sales taxes actually generated by the project are equal to the estimates made at the time the project was approved, whether the project is economically viable and whether the bonds issued are self-sustaining with the incremental sales taxes actually collected and other financing sources dedicated to repayment of the bonds. The agreement between the corporation and the city shall require the city to reimburse the Office of Policy and Management for the costs of such annual analysis.
3535		-
3536		-	Sec. 109. (Effective July 1, 2016) For the fiscal year ending June 30, 2017, the Commissioner of Social Services shall refund to each hospital in this state that is subject to the tax on net patient revenue pursuant to chapter 211a of the general statutes a pro rata share of fifty-six million dollars of the revenue collected from the tax. The amount of each refund shall be proportionate to the amount of tax paid by the hospital during the fiscal year ending June 30, 2017.
3537		-
3538		-	Sec. 110. Section 21a-408q of the general statutes is repealed. (Effective July 1, 2015)
3539		-
3540		-	Sec. 111. Subdivision (119) of section 12-412 of the general statutes is repealed. (Effective July 1, 2015)
	1194	+	Sec. 45. Subdivision (119) of section 12-412 of the general statutes is repealed. (Effective July 1, 2015)
3541	1195
3542	1196
3543	1197
3544	1198
3545	1199		This act shall take effect as follows and shall amend the following sections:
3546		-	Section 1 from passage and applicable to taxable years commencing on or after January 1, 2015 12-~~700~~(a)
3547		-	Sec. 2 from passage and applicable to taxable years commencing on or after January 1, 2015 12-~~702~~(a)
3548		-	Sec. 3 from passage and applicable to taxable years commencing on or after January 1, 2015 12-~~703~~(a)(2)~~(H) and~~ (I)
3549		-	Sec. 4 from passage and applicable to taxable years commencing on or after January 1, 2015 12-~~704c~~(c)~~(1)(I) and (J)~~
3550		-	Sec. 5 from passage and applicable to ~~taxable~~ years commencing on or after January 1, ~~2015~~ 12-~~704e~~(e)
3551		-	Sec. 6 ~~July 1, 2015,~~ and applicable to ~~taxable~~ years commencing on or after January 1, ~~2015~~ 12-~~701(a)(20)~~(B)
3552		-	Sec. 7 from passage and applicable to ~~income~~ years commencing on or after January 1, ~~2016~~ 12-~~214~~(b)
3553		-	Sec. 8 from passage ~~and applicable to income years commencing on or after January 1, 2016~~ 12-~~219~~(b)
3554		-	Sec. 9 from passage and applicable to ~~calendar years commencing~~ on or after ~~January~~ 1, 2015 12-~~211a~~(a)
3555		-	Sec. 10 from passage 12-~~217jj(a)~~(3)
3556		-	Sec. 11 from passage and applicable to sales occurring on or after ~~October~~ 1, 2015, and to sales of services that are billed to customers for a period that includes said ~~October~~ 1, 2015, date 12-~~408~~(1)
3557		-	Sec. 12 from passage and applicable to sales occurring on or after ~~October~~ 1, 2015 12-~~408~~(3)
3558		-	Sec. 13 from passage and applicable to sales occurring on or after ~~October~~ 1, ~~2015~~, and to sales of services that are billed to customers for a period that includes said ~~October~~ 1, ~~2015~~, date 12-~~411~~(1)(A)
3559		-	Sec. 14 from passage and applicable to sales occurring on or after ~~July~~ 1, ~~2016, and to sales of services that are billed to customers for a period that includes said July 1, 2016, date~~ 12-408(1)~~(A)~~
3560		-	Sec. 15 from passage and applicable to sales occurring on or after ~~July~~ 1, ~~2016~~ 12-~~408~~(3)
3561		-	Sec. 16 from passage and applicable to sales occurring on or after ~~July~~ 1, ~~2016~~, and to sales of services that are billed to customers for a period that includes said ~~July~~ 1, ~~2016~~, date 12-~~411~~(1)~~(A)~~
3562		-	Sec. 17 ~~from passage and applicable to sales occurring on or after October~~ 1, 2015~~, and to sales of services that are billed to customers for a period that includes said October 1, 2015, date~~ 12-~~411b(c)~~
3563		-	Sec. 18 ~~October 1, 2015, and applicable to sales occurring on or after said date, and to sales of services that are billed to customers for a period that includes said October 1, 2015, date~~ 12-~~407~~(a)(37)
3564		-	Sec. 19 ~~October 1, 2015, and applicable to sales occurring on or after said date, and to sales of services that are billed to customers for a period that includes said date~~ 12-~~408(1)(D)~~
3565		-	Sec. 20 ~~October 1, 2015, and applicable to sales occurring on or after said date, and to sales of services that are billed to customers for a period that includes said date~~ 12-~~411(1)(E)~~
3566		-	Sec. 21 ~~July 1, 2015~~ 12-~~407e~~
3567		-	Sec. 22 ~~from passage 12-217~~(a)~~(4)~~
3568		-	Sec. 23 ~~from passage 12-217zz~~
3569		-	Sec. 24 ~~from passage 12-263b~~
3570		-	Sec. 25 ~~from passage 12-284b(b)~~
3571		-	Sec. 26 ~~October~~ 1, 2015 ~~34-38n~~(a)
3572		-	Sec. 27 ~~October~~ 1, 2015 ~~34-112~~(a)
3573		-	Sec. 28 ~~October~~ 1, 2015 ~~34-413(a)~~
3574		-	Sec. 29 July 1, 2015 4-~~28e(c)~~
3575		-	Sec. 30 ~~July 1,~~ ~~2015 13b-61c~~
3576		-	Sec. 31 ~~July 1,~~ ~~2015 4-66aa~~
	1200	+	Section 1 from passage and applicable to taxable years commencing on or after January 1, 2015 12-702(a)
	1201	+	Sec. 2 from passage and applicable to taxable years commencing on or after January 1, 2015 12-703(a)(2)(H) to (I)
	1202	+	Sec. 3 from passage and applicable to taxable years commencing on or after January 1, 2015 12-704c(c)(1)(I) to (J)
	1203	+	Sec. 4 from passage and applicable to taxable years commencing on or after January 1, 2015 12-704e(e)
	1204	+	Sec. 5 from passage and applicable to income years commencing on or after January 1, 2016 12-214(b)
	1205	+	Sec. 6 from passage and applicable to income years commencing on or after January 1, 2016 12-219(b)
	1206	+	Sec. 7 from passage and applicable to calendar years commencing on or after January 1, 2015 12-211a(a)
	1207	+	Sec. 8 from passage 12-217jj(a)(3)
	1208	+	Sec. 9 from passage and applicable to sales occurring on or after November 1, 2015, and to sales of services that are billed to customers for a period that includes said November 1, 2015, date 12-408(1)(A)
	1209	+	Sec. 10 from passage and applicable to sales occurring on or after November 1, 2015 12-408(3)
	1210	+	Sec. 11 from passage and applicable to sales occurring on or after November 1, 2015, and to sales of services that are billed to customers for a period that includes said November 1, 2015, date 12-411(1)(A)
	1211	+	Sec. 12 from passage and applicable to sales occurring on or after November 1, 2015, and to sales of services that are billed to customers for a period that includes said November 1, 2015, date 12-411b(c)
	1212	+	Sec. 13 from passage and applicable to sales occurring on or after April 1, 2017, and to sales of services that are billed to customers for a period that includes said April 1, 2017, date 12-408(1)(A)
	1213	+	Sec. 14 from passage and applicable to sales occurring on or after April 1, 2017 12-408(3)
	1214	+	Sec. 15 from passage and applicable to sales occurring on or after April 1, 2017, and to sales of services that are billed to customers for a period that includes said April 1, 2017, date 12-411(1)(A)
	1215	+	Sec. 16 from passage and applicable to sales occurring on or after April 1, 2017, and to sales of services that are billed to customers for a period that includes said April 1, 2017, date 12-411b(c)
	1216	+	Sec. 17 July 1, 2015 12-407e
	1217	+	Sec. 18 from passage 12-217(a)(4)
	1218	+	Sec. 19 from passage 12-217zz
	1219	+	Sec. 20 from passage 12-263b
	1220	+	Sec. 21 from passage 12-284b(b)
	1221	+	Sec. 22 October 1, 2015 34-38n(a)
	1222	+	Sec. 23 October 1, 2015 34-112(a)
	1223	+	Sec. 24 October 1, 2015 34-413(a)
	1224	+	Sec. 25 July 1, 2015 22a-232
	1225	+	Sec. 26 July 1, 2015 29-5(a)
	1226	+	Sec. 27 July 1, 2015 4-28e(c)
	1227	+	Sec. 28 July 1, 2015 13b-61c
	1228	+	Sec. 29 July 1, 2015 4-66aa
	1229	+	Sec. 30 from passage New section
	1230	+	Sec. 31 from passage New section
3577	1231		Sec. 32 from passage New section
3578		-	Sec. 33 July 1, 2015 New section
3579		-	Sec. 34 July 1, 2015 21a-408d(a)
3580		-	Sec. 35 July 1, 2015 21a-408h(c)
3581		-	Sec. 36 July 1, 2015 21a-408i(c)
3582		-	Sec. 37 July 1, 2015 21a-408m(b)
3583		-	Sec. 38 from passage 30-22
3584		-	Sec. 39 from passage 30-22a
3585		-	Sec. 40 from passage 30-26
3586		-	Sec. 41 July 1, 2015 12-801
3587		-	Sec. 42 July 1, 2015 12-806(b)(4)
3588		-	Sec. 43 July 1, 2015 New section
3589		-	Sec. 44 July 1, 2015 New section
3590		-	Sec. 45 July 1, 2015 12-692
3591		-	Sec. 46 January 1, 2016 53-344b(a)
3592		-	Sec. 47 January 1, 2016 New section
3593		-	Sec. 48 January 1, 2016 New section
3594		-	Sec. 49 from passage New section
3595		-	Sec. 50 July 1, 2015 19a-88
3596		-	Sec. 51 July 1, 2015 19a-515(a)
3597		-	Sec. 52 July 1, 2015 20-65k
3598		-	Sec. 53 July 1, 2015 20-74bb(c)
3599		-	Sec. 54 July 1, 2015 20-74f
3600		-	Sec. 55 July 1, 2015 20-74s(g) to (n)
3601		-	Sec. 56 July 1, 2015 20-149
3602		-	Sec. 57 July 1, 2015 20-162o(f)
3603		-	Sec. 58 July 1, 2015 20-162bb(g)
3604		-	Sec. 59 July 1, 2015 20-191a
3605		-	Sec. 60 July 1, 2015 20-195c
3606		-	Sec. 61 July 1, 2015 20-195o
3607		-	Sec. 62 July 1, 2015 20-195cc
3608		-	Sec. 63 July 1, 2015 20-201
3609		-	Sec. 64 July 1, 2015 20-206b(b)
3610		-	Sec. 65 July 1, 2015 20-206n
3611		-	Sec. 66 July 1, 2015 20-206r
3612		-	Sec. 67 July 1, 2015 20-206bb(e)
3613		-	Sec. 68 July 1, 2015 20-206ll(b)
3614		-	Sec. 69 July 1, 2015 20-222a
3615		-	Sec. 70 July 1, 2015 20-275
3616		-	Sec. 71 July 1, 2015 20-395d(a)
3617		-	Sec. 72 July 1, 2015 20-398(a)
3618		-	Sec. 73 July 1, 2015 20-412
3619		-	Sec. 74 July 1, 2015 New section
3620		-	Sec. 75 July 1, 2015 New section
3621		-	Sec. 76 from passage and applicable to income years commencing on or after January 1, 2015 12-213(a)
3622		-	Sec. 77 from passage and applicable to income years commencing on or after January 1, 2015 New section
3623		-	Sec. 78 from passage and applicable to income years commencing on or after January 1, 2015 New section
3624		-	Sec. 79 from passage and applicable to income years commencing on or after January 1, 2015 New section
3625		-	Sec. 80 from passage and applicable to income years commencing on or after January 1, 2015 12-214
3626		-	Sec. 81 from passage and applicable to income years commencing on or after January 1, 2015 12-217
3627		-	Sec. 82 from passage and applicable to income years commencing on or after January 1, 2015 12-217n(b)
3628		-	Sec. 83 from passage and applicable to income years commencing on or after January 1, 2015 12-217t(e)
3629		-	Sec. 84 from passage and applicable to income years commencing on or after January 1, 2015 12-217u(l)
3630		-	Sec. 85 from passage and applicable to income years commencing on or after January 1, 2015 12-217gg(c)
3631		-	Sec. 86 from passage and applicable to income years commencing on or after January 1, 2015 12-217gg(h)
3632		-	Sec. 87 from passage and applicable to income years commencing on or after January 1, 2015 12-218
3633		-	Sec. 88 from passage and applicable to income years commencing on or after January 1, 2015 12-218b
3634		-	Sec. 89 from passage and applicable to income years commencing on or after January 1, 2015 12-218c(c)
3635		-	Sec. 90 from passage and applicable to income years commencing on or after January 1, 2015 12-218d(d)
3636		-	Sec. 91 from passage and applicable to income years commencing on or after January 1, 2015 12-219
3637		-	Sec. 92 from passage and applicable to income years commencing on or after January 1, 2015 12-219a
3638		-	Sec. 93 from passage and applicable to income years commencing on or after January 1, 2015 12-221a
3639		-	Sec. 94 from passage and applicable to income years commencing on or after January 1, 2015 12-222
3640		-	Sec. 95 from passage and applicable to income years commencing on or after January 1, 2015 12-223a
3641		-	Sec. 96 from passage and applicable to income years commencing on or after January 1, 2015 12-223b
3642		-	Sec. 97 from passage and applicable to income years commencing on or after January 1, 2015 12-223c
3643		-	Sec. 98 from passage and applicable to income years commencing on or after January 1, 2015 12-223e
3644		-	Sec. 99 from passage and applicable to income years commencing on or after January 1, 2015 12-223f
3645		-	Sec. 100 from passage and applicable to income years commencing on or after January 1, 2015 12-242d
3646		-	Sec. 101 from passage and applicable to income years commencing on or after January 1, 2015 38a-88a(f)
3647		-	Sec. 102 July 1, 2015 4-30a
3648		-	Sec. 103 July 1, 2015 4-85
3649		-	Sec. 104 July 1, 2015 3-115
3650		-	Sec. 105 July 1, 2015 2-35
3651		-	Sec. 106 July 1, 2015 2-36c
3652		-	Sec. 107 July 1, 2015 2-24a
3653		-	Sec. 108 October 1, 2015 New section
3654		-	Sec. 109 July 1, 2016 New section
3655		-	Sec. 110 July 1, 2015 Repealer section
3656		-	Sec. 111 July 1, 2015 Repealer section
	1232	+	Sec. 33 from passage 2-71x
	1233	+	Sec. 34 July 1, 2015 New section
	1234	+	Sec. 35 July 1, 2016 New section
	1235	+	Sec. 36 July 1, 2015 New section
	1236	+	Sec. 37 July 1, 2015 21a-408d(a)
	1237	+	Sec. 38 July 1, 2015 21a-408h(c)
	1238	+	Sec. 39 July 1, 2015 21a-408i(c)
	1239	+	Sec. 40 July 1, 2015 21a-408m(b)
	1240	+	Sec. 41 January 1, 2016 30-48a
	1241	+	Sec. 42 July 1, 2015 30-91
	1242	+	Sec. 43 July 1, 2015 30-68m
	1243	+	Sec. 44 July 1, 2015 Repealer section
	1244	+	Sec. 45 July 1, 2015 Repealer section
3657	1245
3658	1246		This act shall take effect as follows and shall amend the following sections:
3659	1247
3660	1248		Section 1
3661	1249
3662	1250		from passage and applicable to taxable years commencing on or after January 1, 2015
3663	1251
3664		-	12-~~700~~(a)
	1252	+	12-702(a)
3665	1253
3666	1254		Sec. 2
3667	1255
3668	1256		from passage and applicable to taxable years commencing on or after January 1, 2015
3669	1257
3670		-	12-~~702~~(a)
	1258	+	12-703(a)(2)(H) to (I)
3671	1259
3672	1260		Sec. 3
3673	1261
3674	1262		from passage and applicable to taxable years commencing on or after January 1, 2015
3675	1263
3676		-	12-~~703~~(a)(2)~~(H) and~~ (I)
	1264	+	12-704c(c)(1)(I) to (J)
3677	1265
3678	1266		Sec. 4
3679	1267
3680	1268		from passage and applicable to taxable years commencing on or after January 1, 2015
3681	1269
3682		-	12-~~704c~~(c)~~(1)(I) and (J)~~
	1270	+	12-704e(e)
3683	1271
3684	1272		Sec. 5
3685		-
3686		-	from passage and applicable to taxable years commencing on or after January 1, 2015
3687		-
3688		-	12-704e(e)
3689		-
3690		-	Sec. 6
3691		-
3692		-	July 1, 2015, and applicable to taxable years commencing on or after January 1, 2015
3693		-
3694		-	12-701(a)(20)(B)
3695		-
3696		-	Sec. 7
3697	1273
3698	1274		from passage and applicable to income years commencing on or after January 1, 2016
3699	1275
3700	1276		12-214(b)
3701	1277
3702		-	Sec. 8
	1278	+	Sec. 6
3703	1279
3704	1280		from passage and applicable to income years commencing on or after January 1, 2016
3705	1281
3706	1282		12-219(b)
3707	1283
3708		-	Sec. 9
	1284	+	Sec. 7
3709	1285
3710	1286		from passage and applicable to calendar years commencing on or after January 1, 2015
3711	1287
3712	1288		12-211a(a)
3713	1289
3714		-	Sec. 10
	1290	+	Sec. 8
3715	1291
3716	1292		from passage
3717	1293
3718	1294		12-217jj(a)(3)
3719	1295
	1296	+	Sec. 9
	1297	+
	1298	+	from passage and applicable to sales occurring on or after November 1, 2015, and to sales of services that are billed to customers for a period that includes said November 1, 2015, date
	1299	+
	1300	+	12-408(1)(A)
	1301	+
	1302	+	Sec. 10
	1303	+
	1304	+	from passage and applicable to sales occurring on or after November 1, 2015
	1305	+
	1306	+	12-408(3)
	1307	+
3720	1308		Sec. 11
3721	1309
3722		-	from passage and applicable to sales occurring on or after ~~October~~ 1, 2015, and to sales of services that are billed to customers for a period that includes said ~~October~~ 1, 2015, date
	1310	+	from passage and applicable to sales occurring on or after November 1, 2015, and to sales of services that are billed to customers for a period that includes said November 1, 2015, date
3723	1311
3724		-	12-~~408~~(1)
	1312	+	12-411(1)(A)
3725	1313
3726	1314		Sec. 12
3727	1315
3728		-	from passage and applicable to sales occurring on or after October 1, 2015
	1316	+	from passage and applicable to sales occurring on or after November 1, 2015, and to sales of services that are billed to customers for a period that includes said November 1, 2015, date
	1317	+
	1318	+	12-411b(c)
	1319	+
	1320	+	Sec. 13
	1321	+
	1322	+	from passage and applicable to sales occurring on or after April 1, 2017, and to sales of services that are billed to customers for a period that includes said April 1, 2017, date
	1323	+
	1324	+	12-408(1)(A)
	1325	+
	1326	+	Sec. 14
	1327	+
	1328	+	from passage and applicable to sales occurring on or after April 1, 2017
3729	1329
3730	1330		12-408(3)
3731	1331
3732		-	Sec. 13
	1332	+	Sec. 15
3733	1333
3734		-	from passage and applicable to sales occurring on or after ~~October~~ 1, ~~2015~~, and to sales of services that are billed to customers for a period that includes said ~~October~~ 1, ~~2015~~, date
	1334	+	from passage and applicable to sales occurring on or after April 1, 2017, and to sales of services that are billed to customers for a period that includes said April 1, 2017, date
3735	1335
3736	1336		12-411(1)(A)
3737	1337
3738		-	Sec. 14
3739		-
3740		-	from passage and applicable to sales occurring on or after July 1, 2016, and to sales of services that are billed to customers for a period that includes said July 1, 2016, date
3741		-
3742		-	12-408(1)(A)
3743		-
3744		-	Sec. 15
3745		-
3746		-	from passage and applicable to sales occurring on or after July 1, 2016
3747		-
3748		-	12-408(3)
3749		-
3750	1338		Sec. 16
3751	1339
3752		-	from passage and applicable to sales occurring on or after July 1, 2016, and to sales of services that are billed to customers for a period that includes said July 1, 2016, date
3753		-
3754		-	12-411(1)(A)
3755		-
3756		-	Sec. 17
3757		-
3758		-	from passage and applicable to sales occurring on or after October 1, 2015, and to sales of services that are billed to customers for a period that includes said October 1, 2015, date
	1340	+	from passage and applicable to sales occurring on or after April 1, 2017, and to sales of services that are billed to customers for a period that includes said April 1, 2017, date
3759	1341
3760	1342		12-411b(c)
3761	1343
3762		-	Sec. 18
3763		-
3764		-	October 1, 2015, and applicable to sales occurring on or after said date, and to sales of services that are billed to customers for a period that includes said October 1, 2015, date
3765		-
3766		-	12-407(a)(37)
3767		-
3768		-	Sec. 19
3769		-
3770		-	October 1, 2015, and applicable to sales occurring on or after said date, and to sales of services that are billed to customers for a period that includes said date
3771		-
3772		-	12-408(1)(D)
3773		-
3774		-	Sec. 20
3775		-
3776		-	October 1, 2015, and applicable to sales occurring on or after said date, and to sales of services that are billed to customers for a period that includes said date
3777		-
3778		-	12-411(1)(E)
3779		-
3780		-	Sec. 21
	1344	+	Sec. 17
3781	1345
3782	1346		July 1, 2015
3783	1347
3784	1348		12-407e
3785	1349
3786		-	Sec. 22
	1350	+	Sec. 18
3787	1351
3788	1352		from passage
3789	1353
3790	1354		12-217(a)(4)
3791	1355
3792		-	Sec. 23
	1356	+	Sec. 19
3793	1357
3794	1358		from passage
3795	1359
3796	1360		12-217zz
3797	1361
3798		-	Sec. 24
	1362	+	Sec. 20
3799	1363
3800	1364		from passage
3801	1365
3802	1366		12-263b
3803	1367
3804		-	Sec. 25
	1368	+	Sec. 21
3805	1369
3806	1370		from passage
3807	1371
3808	1372		12-284b(b)
3809	1373
3810		-	Sec. 26
	1374	+	Sec. 22
3811	1375
3812	1376		October 1, 2015
3813	1377
3814	1378		34-38n(a)
3815	1379
3816		-	Sec. 27
	1380	+	Sec. 23
3817	1381
3818	1382		October 1, 2015
3819	1383
3820	1384		34-112(a)
3821	1385
3822		-	Sec. 28
	1386	+	Sec. 24
3823	1387
3824	1388		October 1, 2015
3825	1389
3826	1390		34-413(a)
3827	1391
3828		-	Sec. 29
	1392	+	Sec. 25
	1393	+
	1394	+	July 1, 2015
	1395	+
	1396	+	22a-232
	1397	+
	1398	+	Sec. 26
	1399	+
	1400	+	July 1, 2015
	1401	+
	1402	+	29-5(a)
	1403	+
	1404	+	Sec. 27
3829	1405
3830	1406		July 1, 2015
3831	1407
3832	1408		4-28e(c)
3833	1409
3834		-	Sec. 30
	1410	+	Sec. 28
3835	1411
3836	1412		July 1, 2015
3837	1413
3838	1414		13b-61c
3839	1415
3840		-	Sec. 31
	1416	+	Sec. 29
3841	1417
3842	1418		July 1, 2015
3843	1419
3844	1420		4-66aa
	1421	+
	1422	+	Sec. 30
	1423	+
	1424	+	from passage
	1425	+
	1426	+	New section
	1427	+
	1428	+	Sec. 31
	1429	+
	1430	+	from passage
	1431	+
	1432	+	New section
3845	1433
3846	1434		Sec. 32
3847	1435
3848	1436		from passage
3849	1437
3850	1438		New section
3851	1439
3852	1440		Sec. 33
3853	1441
3854		-	~~July 1, 2015~~
	1442	+	from passage
3855	1443
3856		-	~~New section~~
	1444	+	2-71x
3857	1445
3858	1446		Sec. 34
3859	1447
3860	1448		July 1, 2015
3861	1449
	1450	+	New section
	1451	+
	1452	+	Sec. 35
	1453	+
	1454	+	July 1, 2016
	1455	+
	1456	+	New section
	1457	+
	1458	+	Sec. 36
	1459	+
	1460	+	July 1, 2015
	1461	+
	1462	+	New section
	1463	+
	1464	+	Sec. 37
	1465	+
	1466	+	July 1, 2015
	1467	+
3862	1468		21a-408d(a)
3863	1469
3864		-	Sec. 35
	1470	+	Sec. 38
3865	1471
3866	1472		July 1, 2015
3867	1473
3868	1474		21a-408h(c)
3869	1475
3870		-	Sec. 36
	1476	+	Sec. 39
3871	1477
3872	1478		July 1, 2015
3873	1479
3874	1480		21a-408i(c)
3875	1481
3876		-	Sec. 37
	1482	+	Sec. 40
3877	1483
3878	1484		July 1, 2015
3879	1485
3880	1486		21a-408m(b)
3881	1487
3882		-	Sec. 38
3883		-
3884		-	from passage
3885		-
3886		-	30-22
3887		-
3888		-	Sec. 39
3889		-
3890		-	from passage
3891		-
3892		-	30-22a
3893		-
3894		-	Sec. 40
3895		-
3896		-	from passage
3897		-
3898		-	30-26
3899		-
3900	1488		Sec. 41
3901	1489
3902		-	~~July~~ 1, ~~2015~~
	1490	+	January 1, 2016
3903	1491
3904		-	~~12-801~~
	1492	+	30-48a
3905	1493
3906	1494		Sec. 42
3907	1495
3908	1496		July 1, 2015
3909	1497
3910		-	~~12-806(b)(4)~~
	1498	+	30-91
3911	1499
3912	1500		Sec. 43
3913	1501
3914	1502		July 1, 2015
3915	1503
3916		-	~~New section~~
	1504	+	30-68m
3917	1505
3918	1506		Sec. 44
3919	1507
3920	1508		July 1, 2015
3921	1509
3922		-	~~New~~ section
	1510	+	Repealer section
3923	1511
3924	1512		Sec. 45
3925	1513
3926	1514		July 1, 2015
3927	1515
3928		-	12-692
3929		-
3930		-	Sec. 46
3931		-
3932		-	January 1, 2016
3933		-
3934		-	53-344b(a)
3935		-
3936		-	Sec. 47
3937		-
3938		-	January 1, 2016
3939		-
3940		-	New section
3941		-
3942		-	Sec. 48
3943		-
3944		-	January 1, 2016
3945		-
3946		-	New section
3947		-
3948		-	Sec. 49
3949		-
3950		-	from passage
3951		-
3952		-	New section
3953		-
3954		-	Sec. 50
3955		-
3956		-	July 1, 2015
3957		-
3958		-	19a-88
3959		-
3960		-	Sec. 51
3961		-
3962		-	July 1, 2015
3963		-
3964		-	19a-515(a)
3965		-
3966		-	Sec. 52
3967		-
3968		-	July 1, 2015
3969		-
3970		-	20-65k
3971		-
3972		-	Sec. 53
3973		-
3974		-	July 1, 2015
3975		-
3976		-	20-74bb(c)
3977		-
3978		-	Sec. 54
3979		-
3980		-	July 1, 2015
3981		-
3982		-	20-74f
3983		-
3984		-	Sec. 55
3985		-
3986		-	July 1, 2015
3987		-
3988		-	20-74s(g) to (n)
3989		-
3990		-	Sec. 56
3991		-
3992		-	July 1, 2015
3993		-
3994		-	20-149
3995		-
3996		-	Sec. 57
3997		-
3998		-	July 1, 2015
3999		-
4000		-	20-162o(f)
4001		-
4002		-	Sec. 58
4003		-
4004		-	July 1, 2015
4005		-
4006		-	20-162bb(g)
4007		-
4008		-	Sec. 59
4009		-
4010		-	July 1, 2015
4011		-
4012		-	20-191a
4013		-
4014		-	Sec. 60
4015		-
4016		-	July 1, 2015
4017		-
4018		-	20-195c
4019		-
4020		-	Sec. 61
4021		-
4022		-	July 1, 2015
4023		-
4024		-	20-195o
4025		-
4026		-	Sec. 62
4027		-
4028		-	July 1, 2015
4029		-
4030		-	20-195cc
4031		-
4032		-	Sec. 63
4033		-
4034		-	July 1, 2015
4035		-
4036		-	20-201
4037		-
4038		-	Sec. 64
4039		-
4040		-	July 1, 2015
4041		-
4042		-	20-206b(b)
4043		-
4044		-	Sec. 65
4045		-
4046		-	July 1, 2015
4047		-
4048		-	20-206n
4049		-
4050		-	Sec. 66
4051		-
4052		-	July 1, 2015
4053		-
4054		-	20-206r
4055		-
4056		-	Sec. 67
4057		-
4058		-	July 1, 2015
4059		-
4060		-	20-206bb(e)
4061		-
4062		-	Sec. 68
4063		-
4064		-	July 1, 2015
4065		-
4066		-	20-206ll(b)
4067		-
4068		-	Sec. 69
4069		-
4070		-	July 1, 2015
4071		-
4072		-	20-222a
4073		-
4074		-	Sec. 70
4075		-
4076		-	July 1, 2015
4077		-
4078		-	20-275
4079		-
4080		-	Sec. 71
4081		-
4082		-	July 1, 2015
4083		-
4084		-	20-395d(a)
4085		-
4086		-	Sec. 72
4087		-
4088		-	July 1, 2015
4089		-
4090		-	20-398(a)
4091		-
4092		-	Sec. 73
4093		-
4094		-	July 1, 2015
4095		-
4096		-	20-412
4097		-
4098		-	Sec. 74
4099		-
4100		-	July 1, 2015
4101		-
4102		-	New section
4103		-
4104		-	Sec. 75
4105		-
4106		-	July 1, 2015
4107		-
4108		-	New section
4109		-
4110		-	Sec. 76
4111		-
4112		-	from passage and applicable to income years commencing on or after January 1, 2015
4113		-
4114		-	12-213(a)
4115		-
4116		-	Sec. 77
4117		-
4118		-	from passage and applicable to income years commencing on or after January 1, 2015
4119		-
4120		-	New section
4121		-
4122		-	Sec. 78
4123		-
4124		-	from passage and applicable to income years commencing on or after January 1, 2015
4125		-
4126		-	New section
4127		-
4128		-	Sec. 79
4129		-
4130		-	from passage and applicable to income years commencing on or after January 1, 2015
4131		-
4132		-	New section
4133		-
4134		-	Sec. 80
4135		-
4136		-	from passage and applicable to income years commencing on or after January 1, 2015
4137		-
4138		-	12-214
4139		-
4140		-	Sec. 81
4141		-
4142		-	from passage and applicable to income years commencing on or after January 1, 2015
4143		-
4144		-	12-217
4145		-
4146		-	Sec. 82
4147		-
4148		-	from passage and applicable to income years commencing on or after January 1, 2015
4149		-
4150		-	12-217n(b)
4151		-
4152		-	Sec. 83
4153		-
4154		-	from passage and applicable to income years commencing on or after January 1, 2015
4155		-
4156		-	12-217t(e)
4157		-
4158		-	Sec. 84
4159		-
4160		-	from passage and applicable to income years commencing on or after January 1, 2015
4161		-
4162		-	12-217u(l)
4163		-
4164		-	Sec. 85
4165		-
4166		-	from passage and applicable to income years commencing on or after January 1, 2015
4167		-
4168		-	12-217gg(c)
4169		-
4170		-	Sec. 86
4171		-
4172		-	from passage and applicable to income years commencing on or after January 1, 2015
4173		-
4174		-	12-217gg(h)
4175		-
4176		-	Sec. 87
4177		-
4178		-	from passage and applicable to income years commencing on or after January 1, 2015
4179		-
4180		-	12-218
4181		-
4182		-	Sec. 88
4183		-
4184		-	from passage and applicable to income years commencing on or after January 1, 2015
4185		-
4186		-	12-218b
4187		-
4188		-	Sec. 89
4189		-
4190		-	from passage and applicable to income years commencing on or after January 1, 2015
4191		-
4192		-	12-218c(c)
4193		-
4194		-	Sec. 90
4195		-
4196		-	from passage and applicable to income years commencing on or after January 1, 2015
4197		-
4198		-	12-218d(d)
4199		-
4200		-	Sec. 91
4201		-
4202		-	from passage and applicable to income years commencing on or after January 1, 2015
4203		-
4204		-	12-219
4205		-
4206		-	Sec. 92
4207		-
4208		-	from passage and applicable to income years commencing on or after January 1, 2015
4209		-
4210		-	12-219a
4211		-
4212		-	Sec. 93
4213		-
4214		-	from passage and applicable to income years commencing on or after January 1, 2015
4215		-
4216		-	12-221a
4217		-
4218		-	Sec. 94
4219		-
4220		-	from passage and applicable to income years commencing on or after January 1, 2015
4221		-
4222		-	12-222
4223		-
4224		-	Sec. 95
4225		-
4226		-	from passage and applicable to income years commencing on or after January 1, 2015
4227		-
4228		-	12-223a
4229		-
4230		-	Sec. 96
4231		-
4232		-	from passage and applicable to income years commencing on or after January 1, 2015
4233		-
4234		-	12-223b
4235		-
4236		-	Sec. 97
4237		-
4238		-	from passage and applicable to income years commencing on or after January 1, 2015
4239		-
4240		-	12-223c
4241		-
4242		-	Sec. 98
4243		-
4244		-	from passage and applicable to income years commencing on or after January 1, 2015
4245		-
4246		-	12-223e
4247		-
4248		-	Sec. 99
4249		-
4250		-	from passage and applicable to income years commencing on or after January 1, 2015
4251		-
4252		-	12-223f
4253		-
4254		-	Sec. 100
4255		-
4256		-	from passage and applicable to income years commencing on or after January 1, 2015
4257		-
4258		-	12-242d
4259		-
4260		-	Sec. 101
4261		-
4262		-	from passage and applicable to income years commencing on or after January 1, 2015
4263		-
4264		-	38a-88a(f)
4265		-
4266		-	Sec. 102
4267		-
4268		-	July 1, 2015
4269		-
4270		-	4-30a
4271		-
4272		-	Sec. 103
4273		-
4274		-	July 1, 2015
4275		-
4276		-	4-85
4277		-
4278		-	Sec. 104
4279		-
4280		-	July 1, 2015
4281		-
4282		-	3-115
4283		-
4284		-	Sec. 105
4285		-
4286		-	July 1, 2015
4287		-
4288		-	2-35
4289		-
4290		-	Sec. 106
4291		-
4292		-	July 1, 2015
4293		-
4294		-	2-36c
4295		-
4296		-	Sec. 107
4297		-
4298		-	July 1, 2015
4299		-
4300		-	2-24a
4301		-
4302		-	Sec. 108
4303		-
4304		-	October 1, 2015
4305		-
4306		-	New section
4307		-
4308		-	Sec. 109
4309		-
4310		-	July 1, 2016
4311		-
4312		-	New section
4313		-
4314		-	Sec. 110
4315		-
4316		-	July 1, 2015
4317		-
4318	1516		Repealer section
4319	1517
4320		-	~~Sec. 111~~
	1518	+	Statement of Purpose:
4321	1519
4322		-	~~July 1,~~ ~~2015~~
	1520	+	To implement the Governor's budget recommendations.
4323	1521
4324		-	Repealer section
4325		-
4326		-
4327		-
4328		-	FIN Joint Favorable Subst.
4329		-
4330		-	FIN
4331		-
4332		-	Joint Favorable Subst.
	1522	+	[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.]