General Assembly Substitute Bill No. 5046
February Session, 2016 *_____HB05046FIN___040816____*
General Assembly
Substitute Bill No. 5046
February Session, 2016
*_____HB05046FIN___040816____*
AN ACT CONCERNING REVENUE.
Be it enacted by the Senate and House of Representatives in General Assembly convened:
Section 1. Section 31-97 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2016):
(a) Whenever a grievance or dispute arises between an employer and his employees, the parties may submit the [same] grievance or dispute directly to said board and notify said board or its clerk in writing and upon payment by each party of a filing fee of [twenty-five] two hundred dollars. Whenever a single public member of the board is chosen to arbitrate a grievance or dispute, as provided in section 31-93, the parties shall each be refunded the filing fee. Whenever such notification is given, a panel of said board, as directed by its chairman, shall proceed with as little delay as possible to the locality of such grievance or dispute and inquire into the causes thereof. The parties shall thereupon submit to said panel in writing, succinctly, clearly and in detail, their grievances and complaints and the causes thereof, and severally promise and agree to continue in business or at work without a strike or lockout until the decision of the panel is rendered; but such agreement shall not be binding unless such decision is rendered within ten days after the completion of the investigation. The panel shall fully investigate and inquire into the matters in controversy, take testimony under oath in relation thereto and may administer oaths and issue subpoenas for the attendance of witnesses and for the production of books and papers.
(b) No panel of said board may consider any claim that one or more of the issues before the panel are improper subjects for arbitration unless the party making such claim has notified the opposing party and the chairman of the panel of such claim, in writing, at least ten days prior to the date of hearing, except that the panel may consider such claim if it determines there was reasonable cause for the failure of such party to comply with said notice requirement.
Sec. 2. Subdivision (3) of subsection (a) of section 12-217jj of the 2016 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):
(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, 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 years ending June 30, 2015, June 30, 2016, and June 30, 2017, "qualified production" shall include (i) 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, or (ii) a production for which at least half of the entertainment content is produced in this state, at least half of the personnel reside in this state and the total cost of production is less than two million dollars, and a tax credit voucher may be issued for such production.
(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.
Sec. 3. Section 30-53 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2016):
Each permit granted or renewed by the Department of Consumer Protection shall be of no effect until a duplicate thereof has been filed by the permittee with the town clerk of the town within which the club or place of business described in such permit is situated; provided the place of filing of railroad and boat permits shall be the office of the town clerk of the town of New Haven, and airline permits, the office of the town clerk of the town of Hartford. The fee for such filing shall be [two] twenty dollars.
Sec. 4. Subdivision (1) of subsection (a) of section 7-34a of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2016):
(a) (1) Town clerks shall receive, for recording any document, ten dollars for the first page and five dollars for each subsequent page or fractional part thereof, a page being not more than eight and one-half by fourteen inches. Town clerks shall receive, for recording the information contained in a certificate of registration for the practice of any of the healing arts, five dollars. Town clerks shall receive, for recording documents conforming to, or substantially similar to, section 47-36c, which are clearly entitled "statutory form" in the heading of such documents, as follows: For the first page of a warranty deed, a quitclaim deed, a mortgage deed, or an assignment of mortgage, ten dollars; for each additional page of such documents, five dollars; and for each assignment of mortgage, subsequent to the first two assignments, two dollars. Town clerks shall receive, for recording any document with respect to which certain data must be submitted by each town clerk to the Secretary of the Office of Policy and Management in accordance with section 10-261b, two dollars in addition to the regular recording fee. Any person who offers any written document for recording in the office of any town clerk, which document fails to have legibly typed, printed or stamped directly beneath the signatures the names of the persons who executed such document, the names of any witnesses thereto and the name of the officer before whom the same was acknowledged, shall pay one dollar in addition to the regular recording fee. Town clerks shall receive, for recording any deed, except a mortgage deed, conveying title to real estate, which deed does not contain the current mailing address of the grantee, five dollars in addition to the regular recording fee. Town clerks shall receive, for filing any document, [five] ten dollars; for receiving and keeping a survey or map, legally filed in the town clerk's office, [five] ten dollars; and for indexing such survey or map, in accordance with section 7-32, [five] ten dollars, except with respect to indexing any such survey or map pertaining to a subdivision of land as defined in section 8-18, in which event town clerks shall receive [fifteen] twenty dollars for each such indexing. Town clerks shall receive, for a copy, in any format, of any document either recorded or filed in their offices, one dollar for each page or fractional part thereof, as the case may be; for certifying any copy of the same, two dollars; for making a copy of any survey or map, the actual cost thereof; and for certifying such copy of a survey or map, two dollars. Town clerks shall receive, for recording the commission and oath of a notary public, [ten] twenty dollars; and for certifying under seal to the official character of a notary, [two] five dollars.
Sec. 5. Section 7-73 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2016):
(a) To any person performing the duties required by the provisions of the general statutes relating to registration of marriages, deaths and fetal deaths, the following fees shall be allowed: (1) For the license to marry, [ten] thirty dollars; and (2) for issuing each burial or removal, transit and burial permit, [three] five dollars.
(b) A twenty-dollar surcharge shall be paid to the registrar for each license to marry in addition to the fee for such license established pursuant to subsection (a) of this section. The registrar shall retain one dollar from each such surcharge for administrative costs and shall forward the remainder, on or before the tenth day of the month following each calendar quarter, to the Department of Public Health. The receipts shall be deposited into an account of the State Treasurer and credited to the General Fund for further credit to a separate nonlapsing account established by the Comptroller for use by the Department of Social Services for shelter services for victims of household abuse in accordance with section 17b-850 and by the Department of Public Health for rape crisis services funded under section 19a-2a. Such funds shall be allocated for these purposes by the Office of Policy and Management in consultation with the Commissioners of Social Services and Public Health based on an evaluation of need, service delivery costs and availability of other funds. The Commissioners of Social Services and Public Health shall distribute such funds to the recipient organizations in accordance with such allocations not later than October fifteenth, annually. No such funds shall (1) be retained by the Office of Policy and Management, the Commissioner of Social Services or the Commissioner of Public Health for administrative purposes; or (2) supplant any state or federal funds otherwise available for such services.
Sec. 6. Subsection (b) of section 19a-323 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2016):
(b) If death occurred in this state, the death certificate required by law shall be filed with the registrar of vital statistics for the town in which such person died, if known, or, if not known, for the town in which the body was found. The Chief Medical Examiner, Deputy Chief Medical Examiner, associate medical examiner, an authorized assistant medical examiner or other authorized designee shall complete the cremation certificate, stating that such medical examiner or other authorized designee has made inquiry into the cause and manner of death and is of the opinion that no further examination or judicial inquiry is necessary. The cremation certificate shall be submitted to the registrar of vital statistics of the town in which such person died, if known, or, if not known, of the town in which the body was found, or with the registrar of vital statistics of the town in which the funeral director having charge of the body is located. Upon receipt of the cremation certificate, the registrar shall authorize such certificate, keep such certificate on permanent record, and issue a cremation permit, except that if the cremation certificate is submitted to the registrar of the town where the funeral director is located, such certificate shall be forwarded to the registrar of the town where the person died to be kept on permanent record. If a cremation permit must be obtained during the hours that the office of the local registrar of the town where death occurred is closed, a subregistrar appointed to serve such town may authorize such cremation permit upon receipt and review of a properly completed cremation permit and cremation certificate. A subregistrar who is licensed as a funeral director or embalmer pursuant to chapter 385, or the employee or agent of such funeral director or embalmer shall not issue a cremation permit to himself or herself. A subregistrar shall forward the cremation certificate to the local registrar of the town where death occurred, not later than seven days after receiving such certificate. The estate of the deceased person, if any, shall pay the sum of one hundred fifty dollars for the issuance of the cremation certificate, provided the Office of the Chief Medical Examiner shall not assess any fees for costs that are associated with the cremation of a stillborn fetus. Upon request of the Chief Medical Examiner, the Secretary of the Office of Policy and Management may waive payment of such cremation certificate fee. No cremation certificate shall be required for a permit to cremate the remains of bodies pursuant to section 19a-270a. When the cremation certificate is submitted to a town other than that where the person died, the registrar of vital statistics for such other town shall ascertain from the original removal, transit and burial permit that the certificates required by the state statutes have been received and recorded, that the body has been prepared in accordance with the Public Health Code and that the entry regarding the place of disposal is correct. Whenever the registrar finds that the place of disposal is incorrect, the registrar shall issue a corrected removal, transit and burial permit and, after inscribing and recording the original permit in the manner prescribed for sextons' reports under section 7-66, shall then immediately give written notice to the registrar for the town where the death occurred of the change in place of disposal stating the name and place of the crematory and the date of cremation. Such written notice shall be sufficient authorization to correct these items on the original certificate of death. The fee for a cremation permit shall be [three] five dollars and for the written notice one dollar. The Department of Public Health shall provide forms for cremation permits, which shall not be the same as for regular burial permits and shall include space to record information about the intended manner of disposition of the cremated remains, and such blanks and books as may be required by the registrars.
Sec. 7. Section 45a-107 of the 2016 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):
(a) The basic fees for all proceedings in the settlement of the estate of any deceased person, including succession and estate tax proceedings, shall be in accordance with the provisions of this section.
(b) In the case of a decedent who dies on or after July 1, 2016, fees shall be computed as follows:
(1) The basis for fees shall be (A) the greatest of (i) the gross estate for succession tax purposes, as provided in section 12-349, (ii) the inventory, including all supplements thereto, (iii) the Connecticut taxable estate, as defined in section 12-391, or (iv) the gross estate for estate tax purposes, as provided in chapters 217 and 218, except as provided in subdivisions (5) and (6) of this subsection, plus (B) all damages recovered for injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries that are not reimbursable by medical insurance, and minus the attorney's fees and other costs and expenses of recovering such damages. Any portion of the basis for fees that is determined by property passing to the surviving spouse shall be reduced by fifty per cent. Except as provided in subdivisions (3) and (4) of this subsection, in no case shall the minimum fee be less than twenty-five dollars.
(2) Except as provided in subdivisions (3) and (4) of this subsection, fees shall be assessed in accordance with the following table:
T1 Basis for Computation
T2 Of Fees Total Fee
T3 0 to $500 $25
T4 $501 to $1,000 $50
T5 $1,000 to $10,000 $50, plus 1% of all
T6 in excess of $1,000
T7 $10,000 to $500,000 $150, plus .35% of all
T8 in excess of $10,000
T9 $500,000 to $2,000,000 $1,865, plus .25% of all
T10 in excess of $500,000
T11 $2,000,000 to $8,877,000 $5,615 plus .5% of all
T12 in excess of $2,000,000
T13 $8,877,000 and over $40,000
T1
Basis for Computation
T2
Of Fees
Total Fee
T3
0 to $500
$25
T4
$501 to $1,000
$50
T5
$1,000 to $10,000
$50, plus 1% of all
T6
in excess of $1,000
T7
$10,000 to $500,000
$150, plus .35% of all
T8
in excess of $10,000
T9
$500,000 to $2,000,000
$1,865, plus .25% of all
T10
in excess of $500,000
T11
$2,000,000 to $8,877,000
$5,615 plus .5% of all
T12
in excess of $2,000,000
T13
$8,877,000 and over
$40,000
(3) Notwithstanding the provisions of subdivision (1) of this subsection, if the basis for fees is less than ten thousand dollars and a full estate is opened, the minimum fee shall be one hundred fifty dollars.
(4) In any matter in which the Commissioner of Administrative Services is the legal representative of the estate pursuant to section 4a-16, the fee shall be the lesser of (A) the amount calculated under subdivisions (1) and (2) of this subsection, or (B) the amount collected by the Commissioner of Administrative Services after paying the expense of funeral and burial in accordance with section 17b-84.
(5) In the case of a deceased person who was domiciled in this state on the date of his or her death, the gross estate for estate tax purposes shall, for the purpose of determining the basis for fees pursuant to subdivision (1) of this subsection, be reduced by the fair market value of any real property or tangible personal property of the deceased person situated outside of this state.
(6) In the case of a deceased person who was not domiciled in this state on the date of his or her death but who owned real property or tangible personal property situated in this state on the date of his or her death, only the fair market value of such real property or tangible personal property situated in this state shall be included in the basis for fees pursuant to subdivision (1) of this subsection.
[(b)] (c) In the case of a decedent who dies on or after January 1, 2015, and prior to July 1, 2016, fees shall be computed as follows:
(1) The basis for fees shall be (A) the greatest of (i) the gross estate for succession tax purposes, as provided in section 12-349, (ii) the inventory, including all supplements thereto, (iii) the Connecticut taxable estate, as defined in section 12-391, or (iv) the gross estate for estate tax purposes, as provided in chapters 217 and 218, except as provided in subdivisions (5) and (6) of this subsection, plus (B) all damages recovered for injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries that are not reimbursable by medical insurance, and minus the attorney's fees and other costs and expenses of recovering such damages. Any portion of the basis for fees that is determined by property passing to the surviving spouse shall be reduced by fifty per cent. Except as provided in subdivisions (3) and (4) of this subsection, in no case shall the minimum fee be less than twenty-five dollars.
(2) Except as provided in subdivisions (3) and (4) of this subsection, fees shall be assessed in accordance with the following table:
T14 Basis for Computation
T15 Of Fees Total Fee
T16 0 to $500 $25
T17 $501 to $1,000 $50
T18 $1,000 to $10,000 $50, plus 1% of all
T19 in excess of $1,000
T20 $10,000 to $500,000 $150, plus .35% of all
T21 in excess of $10,000
T22 $500,000 to $2,000,000 $1,865, plus .25% of all
T23 in excess of $500,000
T24 $2,000,000 and over $5,615 plus .5% of all
T25 in excess of $2,000,000
T14
Basis for Computation
T15
Of Fees
Total Fee
T16
0 to $500
$25
T17
$501 to $1,000
$50
T18
$1,000 to $10,000
$50, plus 1% of all
T19
in excess of $1,000
T20
$10,000 to $500,000
$150, plus .35% of all
T21
in excess of $10,000
T22
$500,000 to $2,000,000
$1,865, plus .25% of all
T23
in excess of $500,000
T24
$2,000,000 and over
$5,615 plus .5% of all
T25
in excess of $2,000,000
(3) Notwithstanding the provisions of subdivision (1) of this subsection, if the basis for fees is less than ten thousand dollars and a full estate is opened, the minimum fee shall be one hundred fifty dollars.
(4) In any matter in which the Commissioner of Administrative Services is the legal representative of the estate pursuant to section 4a-16, the fee shall be the lesser of (A) the amount calculated under subdivisions (1) and (2) of this subsection, or (B) the amount collected by the Commissioner of Administrative Services after paying the expense of funeral and burial in accordance with section 17b-84.
(5) In the case of a deceased person who was domiciled in this state on the date of his or her death, the gross estate for estate tax purposes shall, for the purpose of determining the basis for fees pursuant to subdivision (1) of this subsection, be reduced by the fair market value of any real property or tangible personal property of the deceased person situated outside of this state.
(6) In the case of a deceased person who was not domiciled in this state on the date of his or her death but who owned real property or tangible personal property situated in this state on the date of his or her death, only the fair market value of such real property or tangible personal property situated in this state shall be included in the basis for fees pursuant to subdivision (1) of this subsection.
[(c)] (d) For estates in which proceedings were commenced on or after January 1, 2011, for decedents who died before January 1, 2015, fees shall be computed as follows:
(1) The basis for fees shall be (A) the greatest of (i) the gross estate for succession tax purposes, as provided in section 12-349, (ii) the inventory, including all supplements thereto, (iii) the Connecticut taxable estate, as defined in section 12-391, or (iv) the gross estate for estate tax purposes, as provided in chapters 217 and 218, except as provided in subdivisions (5) and (6) of this subsection, plus (B) all damages recovered for injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries that are not reimbursable by medical insurance, and minus the attorney's fees and other costs and expenses of recovering such damages. Any portion of the basis for fees that is determined by property passing to the surviving spouse shall be reduced by fifty per cent. Except as provided in subdivisions (3) and (4) of this subsection, in no case shall the minimum fee be less than twenty-five dollars.
(2) Except as provided in subdivisions (3) and (4) of this subsection, fees shall be assessed in accordance with the following table:
T26 Basis for Computation
T27 Of Fees Total Fee
T28 0 to $500 $25
T29 $501 to $1,000 $50
T30 $1,000 to $10,000 $50, plus 1% of all
T31 in excess of $1,000
T32 $10,000 to $500,000 $150, plus .35% of all
T33 in excess of $10,000
T34 $500,000 to $4,754,000 $1,865, plus .25% of all
T35 in excess of $500,000
T36 $4,754,000 and over $12,500
T26
Basis for Computation
T27
Of Fees
Total Fee
T28
0 to $500
$25
T29
$501 to $1,000
$50
T30
$1,000 to $10,000
$50, plus 1% of all
T31
in excess of $1,000
T32
$10,000 to $500,000
$150, plus .35% of all
T33
in excess of $10,000
T34
$500,000 to $4,754,000
$1,865, plus .25% of all
T35
in excess of $500,000
T36
$4,754,000 and over
$12,500
(3) Notwithstanding the provisions of subdivision (1) of this subsection, if the basis for fees is less than ten thousand dollars and a full estate is opened, the minimum fee shall be one hundred fifty dollars.
(4) In any matter in which the Commissioner of Administrative Services is the legal representative of the estate pursuant to section 4a-16, the fee shall be the lesser of (A) the amount calculated under subdivisions (1) and (2) of this subsection, or (B) the amount collected by the Commissioner of Administrative Services after paying the expense of funeral and burial in accordance with section 17b-84.
(5) In the case of a deceased person who was domiciled in this state on the date of his or her death, the gross estate for estate tax purposes shall, for the purpose of determining the basis for fees pursuant to subdivision (1) of this subsection, be reduced by the fair market value of any real property or tangible personal property of the deceased person situated outside of this state.
(6) In the case of a deceased person who was not domiciled in this state on the date of his or her death but who owned real property or tangible personal property situated in this state on the date of his or her death, only the fair market value of such real property or tangible personal property situated in this state shall be included in the basis for fees pursuant to subdivision (1) of this subsection.
[(d)] (e) For estates in which proceedings were commenced on or after April 1, 1998, and prior to January 1, 2011, fees shall be computed as follows:
(1) The basis for fees shall be (A) the gross estate for succession tax purposes, as provided in section 12-349, the inventory, including all supplements thereto, the Connecticut taxable estate, as defined in section 12-391, or the gross estate for estate tax purposes, as provided in chapters 217 and 218, whichever is greater, plus (B) all damages recovered for injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries that are not reimbursable by medical insurance and minus the attorney's fees and other costs and expenses of recovering such damages. Any portion of the basis for fees that is determined by property passing to the surviving spouse shall be reduced by fifty per cent. Except as provided in subdivision (3) of this subsection, in no case shall the minimum fee be less than twenty-five dollars.
(2) Except as provided in subdivisions (3) and (4) of this subsection, fees shall be assessed in accordance with the following table:
T37 Basis for Computation
T38 Of Fees Total Fee
T39 0 to $500 $25
T40 $501 to $1,000 $50
T41 $1,000 to $10,000 $50, plus 1% of all
T42 in excess of $1,000
T43 $10,000 to $500,000 $150, plus .35% of all
T44 in excess of $10,000
T45 $500,000 to $4,754,000 $1,865, plus .25% of all
T46 in excess of $500,000
T47 $4,754,000 and over $12,500
T37
Basis for Computation
T38
Of Fees
Total Fee
T39
0 to $500
$25
T40
$501 to $1,000
$50
T41
$1,000 to $10,000
$50, plus 1% of all
T42
in excess of $1,000
T43
$10,000 to $500,000
$150, plus .35% of all
T44
in excess of $10,000
T45
$500,000 to $4,754,000
$1,865, plus .25% of all
T46
in excess of $500,000
T47
$4,754,000 and over
$12,500
(3) Notwithstanding the provisions of subdivision (1) of this subsection, if the basis for fees is less than ten thousand dollars and a full estate is opened, the minimum fee shall be one hundred fifty dollars.
(4) In estates where the gross taxable estate is less than six hundred thousand dollars, in which no succession tax return is required to be filed, a probate fee of .1 per cent shall be charged against non-solely-owned real estate, in addition to any other fees computed under this section.
[(e)] (f) A fee of fifty dollars shall be payable to the court by any creditor applying to the Probate Court pursuant to section 45a-364 for consideration of a claim. If such claim is allowed by the court, the court may order the fiduciary to reimburse the amount of such fee from the estate.
[(f)] (g) A fee of fifty dollars, plus the actual expenses of rescheduling the adjourned hearing that are payable under section 45a-109, shall be payable to the court by any party who requests an adjournment of a scheduled hearing or whose failure to appear necessitates an adjournment, except that the court, for cause shown, may waive either the fifty-dollar fee or the actual expenses of rescheduling the adjourned hearing, or both.
[(g)] (h) A fee of two hundred fifty dollars shall be payable to the Probate Court by a petitioner filing a motion to permit an attorney who has not been admitted as an attorney under the provisions of section 51-80 to appear pro hac vice in a matter in the Probate Court.
[(h)] (i) A fee of fifty dollars shall be payable to the Probate Court by a petitioner filing a petition to open a safe deposit box under section 45a-277 or 45a-284.
[(i)] (j) A fee of fifty dollars shall be payable to the Probate Court by a petitioner filing a petition for appointment of an estate examiner under section 45a-317a.
[(j)] (k) The fee for mediation conducted by a member of the panel established by the Probate Court Administrator is three hundred fifty dollars per day or part thereof.
[(k)] (l) Except as provided in subsections [(e) to (j)] (f) to (k), inclusive, of this section, in no event shall any fee exceed ten thousand dollars for any estate in which proceedings were commenced prior to April 1, 1998, and twelve thousand five hundred dollars for any estate in which proceedings were commenced on or after April 1, 1998, for decedents dying before January 1, 2015.
[(l)] (m) In the case of decedents who die on or after January 1, 2011:
(1) Any fees assessed under this section that are not paid within thirty days of the date of an invoice from the Probate Court shall bear interest at the rate of one-half of one per cent per month or portion thereof until paid;
(2) If a tax return or a copy of a tax return required under subparagraph (D) of subdivision (3) of subsection (b) of section 12-392 is not filed with a Probate Court by the due date for such return or copy under subdivision (1) of subsection (b) of section 12-392 or by the date an extension under subdivision (4) of subsection (b) of section 12-392 expires, the fees that would have been due under this section if such return or copy had been filed by such due date or expiration date shall bear interest at the rate of one-half of one per cent per month or portion thereof from the date that is thirty days after such due date or expiration date, whichever is later, until paid. If a return or copy is filed with a Probate Court on or before such due date or expiration date, whichever is later, the fees assessed shall bear interest as provided in subdivision (1) of this subsection;
(3) A Probate Court may extend the time for payment of any fees under this section, including interest, if it appears to the court that requiring payment by such due date or expiration date would cause undue hardship. No additional interest shall accrue during the period of such extension. A Probate Court may not waive interest outside of any extension period;
(4) The interest requirements in subdivisions (1) and (2) of this subsection shall not apply if:
(A) The basis for fees for the estate does not exceed forty thousand dollars; or
(B) The basis for fees for the estate does not exceed five hundred thousand dollars and any portion of the property included in the basis for fees passes to a surviving spouse.
Sec. 8. Subsection (a) of section 45a-107b of the 2016 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):
(a) The fees imposed under subsections (b) [, (c) and (d)] to (e), inclusive, of section 45a-107, as amended by this act, shall be a lien in favor of the state of Connecticut upon any real property located in this state that is included in the basis for fees of the estate of a deceased person, from the due date until paid, with interest that may accrue in addition thereto, except that such lien shall not be valid as against any lienor, mortgagee, judgment creditor or bona fide purchaser until notice of such lien is filed or recorded in the town clerk's office or place where mortgages, liens and conveyances of such property are required by statute to be filed or recorded.
Sec. 9. Section 12-541 of the 2016 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective January 1, 2017):
(a) There is hereby imposed a tax of ten per cent of the admission charge to any place of amusement, entertainment or recreation, except that no tax shall be imposed with respect to any admission charge (1) when the admission charge is less than one dollar or, in the case of any motion picture show, when the admission charge is not more than five dollars, (2) when a daily admission charge is imposed which entitles the patron to participate in an athletic or sporting activity, (3) to any event, other than events held at the stadium facility, as defined in section 32-651, if all of the proceeds from the event inure exclusively to an entity which is exempt from federal income tax under the Internal Revenue Code, provided such entity actively engages in and assumes the financial risk associated with the presentation of such event, (4) to any event, other than events held at the stadium facility, as defined in section 32-651, which, in the opinion of the commissioner, is conducted primarily to raise funds for an entity which is exempt from federal income tax under the Internal Revenue Code, provided the commissioner is satisfied that the net profit which inures to such entity from such event will exceed the amount of the admissions tax which, but for this subdivision, would be imposed upon the person making such charge to such event, (5) other than for events held at the stadium facility, as defined in section 32-651, paid by centers of service for elderly persons, as described in subdivision (d) of section 17a-310, (6) to any production featuring live performances by actors or musicians presented at Gateway's Candlewood Playhouse, Ocean Beach Park or any nonprofit theater or playhouse in the state, provided such theater or playhouse possesses evidence confirming exemption from federal tax under Section 501 of the Internal Revenue Code, (7) to any carnival or amusement ride, (8) to any interscholastic athletic event held at the stadium facility, as defined in section 32-651, (9) if the admission charge would have been subject to tax under the provisions of section 12-542 of the general statutes, revision of 1958, revised to January 1, 1999, (10) to any event at (A) the XL Center in Hartford, or (B) the Webster Bank Arena in Bridgeport, [or] (11) from July 1, 2015, to June 30, 2017, to any athletic event presented by a member team of the Atlantic League of Professional Baseball at the Ballpark at Harbor Yard in Bridgeport, or (12) to an event at any other place of entertainment primarily consisting of concerts or athletic events. On and after July 1, 2000, the tax imposed under this section on any motion picture show shall be eight per cent of the admission charge and, on and after July 1, 2001, the tax imposed on any such motion picture show shall be six per cent of such charge.
(b) The tax shall be imposed upon the person making such charge and reimbursement for the tax shall be collected by such person from the purchase. Such reimbursement, termed "tax", shall be paid by the purchaser to the person making the admission charge. Such tax, when added to the admission charge, shall be a debt from the purchaser to the person making the admission charge and shall be recoverable at law. The amount of tax reimbursement, when so collected, shall be deemed to be a special fund in trust for the state of Connecticut.
Sec. 10. Section 12-579 of the general statutes is repealed and the following is substituted in lieu thereof (Effective January 1, 2017):
(a) For the purposes of this section, "amount paid" means the amount paid in the form of a ticket price, license fee, skybox, luxury suite or club seat rental charge or purchase price, or otherwise, exclusive of any charges for instruction, and including any preferred seat license fee or any other payment required in order to have the right to purchase seats or secure admission to any such place or location.
(b) Any municipality may, by ordinance, (1) impose a tax of ten per cent of the admission charge, as defined in subsection (3) of section 12-540, to any place licensed by the Department of Consumer Protection and containing a pari-mutuel system therein or to any off-track betting facility, and (2) impose a tax of up to ten per cent of the amount paid for the right or privilege to have access to an event at a place of entertainment primarily consisting of concerts or athletic events, except that no tax shall be imposed with respect to any admission charge to any event if all of the proceeds from the event inure exclusively to an entity which is exempt from federal income tax under the Internal Revenue Code, provided such entity actively engages in and assumes the financial risk associated with the presentation of such event. The tax shall be imposed upon the person making such charge and reimbursement for the tax shall be collected by such person from the purchaser. Such reimbursement, termed "tax", shall be paid by the purchaser to the person making the admission charge. Such tax, when added to the admission charge, shall be a debt from the purchaser to the person making such charge and shall be recoverable at law.
Sec. 11. Subdivision (1) of section 12-408 of the 2016 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017, and applicable to sales occurring on or after July 1, 2017):
(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 tax is hereby imposed on all retailers at the rate of six and 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, except, in lieu of said rate of six and thirty-five-hundredths per cent, the rates provided in subparagraphs (B) to (H), inclusive, of this subdivision;
(B) At [a] the 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;
(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] the 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;
(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;
(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;
(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;
(iii) With respect to the sale, occurring on or after July 1, 2017, and prior to July 1, 2018, of a vessel motor or a vessel other than a vessel docked in this state for sixty or fewer days in a calendar year, at the rate of five and three-quarters per cent on the entire sales price;
(iv) With respect to the sale, occurring on or after July 1, 2018, and prior to July 1, 2019, of a vessel motor or a vessel other than a vessel docked in this state for sixty or fewer days in a calendar, year at the rate of five per cent on the entire sales price;
(v) With respect to the sale, occurring on or after July 1, 2019, and prior to July 1, 2020, of a vessel motor or a vessel other than a vessel docked in this state for sixty or fewer days in a calendar year at the rate of four and one-quarter per cent on the entire sales price;
(vi) With respect to the sale, occurring on or after July 1, 2020, and prior to July 1, 2021, of a vessel motor or a vessel other than a vessel docked in this state for sixty or fewer days in a calendar year at the rate of three and one-half per cent on the entire sales price;
(vii) With respect to the sale, occurring on or after July 1, 2021, of a vessel motor or a vessel other than a vessel docked in this state for sixty or fewer days in a calendar year at the rate of three per cent on the entire sales price;
(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;
(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] the rate of nine and thirty-five-hundredths per cent;
(H) (i) With respect to the sale, occurring prior to July 1, 2017, of [(i)] (I) a motor vehicle for a sales price exceeding fifty thousand dollars, at [a] the rate of seven and three-fourths per cent on the entire sales price, [(ii)] (II) jewelry, whether real or imitation, for a sales price exceeding five thousand dollars, at [a] the rate of seven and three-fourths per cent on the entire sales price, and [(iii)] (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] the rate of seven and three-fourths per cent on the entire sales price; [.]
(ii) With respect to the sale, occurring on or after July 1, 2017, and prior to July 1, 2018, of (I) a motor vehicle for a sales price exceeding fifty thousand dollars, at the rate of seven and four-tenths per cent on the entire sales price, (II) jewelry, whether real or imitation, for a sales price exceeding five thousand dollars, at the rate of seven and four-tenths 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 the rate of seven and four-tenths per cent on the entire sales price;
(iii) With respect to the sale, occurring on or after July 1, 2018, and prior to July 1, 2019, of (I) a motor vehicle for a sales price exceeding fifty thousand dollars, at the rate of seven and five-hundredths per cent on the entire sales price, (II) jewelry, whether real or imitation, for a sales price exceeding five thousand dollars, at the rate of seven and five-hundredths 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 the rate of seven and five-hundredths per cent on the entire sales price;
(iv) With respect to the sale, occurring on or after July 1, 2019, and prior to July 1, 2020, of (I) a motor vehicle for a sales price exceeding fifty thousand dollars, at the rate of six and seven-tenths per cent on the entire sales price, (II) jewelry, whether real or imitation, for a sales price exceeding five thousand dollars, at the rate of six and seven-tenths 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 the rate of six and seven-tenths per cent on the entire sales price;
(v) 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;
(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;
(J) For calendar quarters ending on or after September 30, 2011, except for calendar quarters ending on or after July 1, 2016, but prior to July 1, 2017, 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;
(K) (i) Notwithstanding the provisions of this section, for calendar months commencing on or after May 1, 2016, but prior to May 1, 2017, the commissioner shall deposit into the municipal revenue sharing account established pursuant to section 4-66l, as amended by this act, four and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision;
(ii) For calendar months commencing on or after May 1, 2017, but prior to July 1, 2017, the commissioner shall deposit into the municipal revenue sharing account established pursuant to section 4-66l, as amended by this act, six and three-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision;
(iii) For calendar months commencing on or after July 1, 2017, the commissioner shall deposit into the municipal revenue sharing account established pursuant to section 4-66l, as amended by this act, seven and nine-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision; and
(L) (i) Notwithstanding the provisions of this section, for calendar months commencing on or after December 1, 2015, but prior to October 1, 2016, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 four and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision;
(ii) For calendar months commencing on or after October 1, 2016, but prior to July 1, 2017, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 six and three-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision; and
(iii) For calendar months commencing on or after July 1, 2017, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 seven and nine-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision.
Sec. 12. Subparagraph (OO) of subdivision (37) of subsection (a) of section 12-407 of the 2016 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2016, and applicable to sales occurring on or after said date):
(OO) Car wash services, [including] excluding coin-operated car washes.
Sec. 13. Section 12-412 of the 2016 supplement to the general statutes, as amended by section 196 of public act 14-217, is amended by adding subdivisions (122) and (123) as follows (Effective July 1, 2017, and applicable to sales occurring on and after said date):
(NEW) (122) Sales of feminine hygiene products.
(NEW) (123) Sales of disposable or reusable diapers.
Sec. 14. Subdivision (2) of subsection (a) of section 12-702 of the 2016 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective January 1, 2017, and applicable to taxable years commencing on or after January 1, 2017):
(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:
(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;
(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;
(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;
(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;
(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;
(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;
(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;
(H) For taxable years commencing on or after January 1, 2014, but prior to January 1, 2016, 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;
(I) For taxable years commencing on or after January 1, 2016, but prior to January 1, 2017, 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; [.]
(J) For taxable years commencing on or after January 1, 2017, but prior to January 1, 2018, fifteen thousand five hundred dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds thirty-one 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;
(K) For taxable years commencing on or after January 1, 2018, but prior to January 1, 2019, sixteen thousand dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds thirty-two 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;
(L) For taxable years commencing on or after January 1, 2019, but prior to January 1, 2020, sixteen thousand five hundred dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds thirty-three 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;
(M) For taxable years commencing on or after January 1, 2020, but prior to January 1, 2021, seventeen thousand dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds thirty-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;
(N) For taxable years commencing on or after January 1, 2021, but prior to January 1, 2022, seventeen thousand five hundred dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds thirty-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;
(O) For taxable years commencing on or after January 1, 2022, but prior to January 1, 2023, eighteen thousand dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds thirty-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;
(P) For taxable years commencing on or after January 1, 2023, but prior to January 1, 2024, eighteen thousand five hundred dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds thirty-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;
(Q) For taxable years commencing on or after January 1, 2024, but prior to January 1, 2025, nineteen thousand dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds thirty-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;
(R) For taxable years commencing on or after January 1, 2025, but prior to January 1, 2026, nineteen thousand five hundred dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds thirty-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; and
(S) For taxable years commencing on or after January 1, 2026, twenty thousand dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds forty 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.
Sec. 15. Subparagraph (I) of subdivision (2) of subsection (a) of section 12-703 of the 2016 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective January 1, 2017, and applicable to taxable years commencing on or after January 1, 2017):
(I) For taxable years commencing on or after January 1, 2016, but prior to January 1, 2017:
T48 Connecticut
T49 Adjusted Gross Income Amount of Credit
T50 Over $15,000 but
T51 not over $18,800 75%
T52 Over $18,800 but
T53 not over $19,300 70%
T54 Over $19,300 but
T55 not over $19,800 65%
T56 Over $19,800 but
T57 not over $20,300 60%
T58 Over $20,300 but
T59 not over $20,800 55%
T60 Over $20,800 but
T61 not over $21,300 50%
T62 Over $21,300 but
T63 not over $21,800 45%
T64 Over $21,800 but
T65 not over $22,300 40%
T66 Over $22,300 but
T67 not over $25,000 35%
T68 Over $25,000 but
T69 not over $25,500 30%
T70 Over $25,500 but
T71 not over $26,000 25%
T72 Over $26,000 but
T73 not over $26,500 20%
T74 Over $26,500 but
T75 not over $31,300 15%
T76 Over $31,300 but
T77 not over $31,800 14%
T78 Over $31,800 but
T79 not over $32,300 13%
T80 Over $32,300 but
T81 not over $32,800 12%
T82 Over $32,800 but
T83 not over $33,300 11%
T84 Over $33,300 but
T85 not over $60,000 10%
T86 Over $60,000 but
T87 not over $60,500 9%
T88 Over $60,500 but
T89 not over $61,000 8%
T90 Over $61,000 but
T91 not over $61,500 7%
T92 Over $61,500 but
T93 not over $62,000 6%
T94 Over $62,000 but
T95 not over $62,500 5%
T96 Over $62,500 but
T97 not over $63,000 4%
T98 Over $63,000 but
T99 not over $63,500 3%
T100 Over $63,500 but
T101 not over $64,000 2%
T102 Over $64,000 but
T103 not over $64,500 1%
T48
Connecticut
T49
Adjusted Gross Income
Amount of Credit
T50
Over $15,000 but
T51
not over $18,800
75%
T52
Over $18,800 but
T53
not over $19,300
70%
T54
Over $19,300 but
T55
not over $19,800
65%
T56
Over $19,800 but
T57
not over $20,300
60%
T58
Over $20,300 but
T59
not over $20,800
55%
T60
Over $20,800 but
T61
not over $21,300
50%
T62
Over $21,300 but
T63
not over $21,800
45%
T64
Over $21,800 but
T65
not over $22,300
40%
T66
Over $22,300 but
T67
not over $25,000
35%
T68
Over $25,000 but
T69
not over $25,500
30%
T70
Over $25,500 but
T71
not over $26,000
25%
T72
Over $26,000 but
T73
not over $26,500
20%
T74
Over $26,500 but
T75
not over $31,300
15%
T76
Over $31,300 but
T77
not over $31,800
14%
T78
Over $31,800 but
T79
not over $32,300
13%
T80
Over $32,300 but
T81
not over $32,800
12%
T82
Over $32,800 but
T83
not over $33,300
11%
T84
Over $33,300 but
T85
not over $60,000
10%
T86
Over $60,000 but
T87
not over $60,500
9%
T88
Over $60,500 but
T89
not over $61,000
8%
T90
Over $61,000 but
T91
not over $61,500
7%
T92
Over $61,500 but
T93
not over $62,000
6%
T94
Over $62,000 but
T95
not over $62,500
5%
T96
Over $62,500 but
T97
not over $63,000
4%
T98
Over $63,000 but
T99
not over $63,500
3%
T100
Over $63,500 but
T101
not over $64,000
2%
T102
Over $64,000 but
T103
not over $64,500
1%
Sec. 16. Subdivision (2) of subsection (a) of section 12-703 of the 2016 supplement to the general statutes is amended by adding subparagraphs (J) to (S), inclusive, as follows (Effective January 1, 2017, and applicable to taxable years commencing on or after January 1, 2017):
(NEW) (J) For taxable years commencing on or after January 1, 2017, but prior to January 1, 2018:
T104 Connecticut
T105 Adjusted Gross Income Amount of Credit
T106 Over $15,500 but
T107 not over $19,400 75%
T108 Over $19,400 but
T109 not over $19,900 70%
T110 Over $19,900 but
T111 not over $20,400 65%
T112 Over $20,400 but
T113 not over $20,900 60%
T114 Over $20,900 but
T115 not over $21,400 55%
T116 Over $21,400 but
T117 not over $21,900 50%
T118 Over $21,900 but
T119 not over $22,400 45%
T120 Over $22,400 but
T121 not over $22,900 40%
T122 Over $22,900 but
T123 not over $25,600 35%
T124 Over $25,600 but
T125 not over $26,100 30%
T126 Over $26,100 but
T127 not over $26,600 25%
T128 Over $26,600 but
T129 not over $27,100 20%
T130 Over $27,100 but
T131 not over $32,000 15%
T132 Over $32,000 but
T133 not over $32,500 14%
T134 Over $32,500 but
T135 not over $33,000 13%
T136 Over $33,000 but
T137 not over $33,500 12%
T138 Over $33,500 but
T139 not over $34,000 11%
T140 Over $34,000 but
T141 not over $61,000 10%
T142 Over $61,000 but
T143 not over $61,500 9%
T144 Over $61,500 but
T145 not over $62,000 8%
T146 Over $62,000 but
T147 not over $62,500 7%
T148 Over $62,500 but
T149 not over $63,000 6%
T150 Over $63,000 but
T151 not over $63,500 5%
T152 Over $63,500 but
T153 not over $64,000 4%
T154 Over $64,000 but
T155 not over $64,500 3%
T156 Over $64,500 but
T157 not over $65,000 2%
T158 Over $65,000 but
T159 not over $65,500 1%
T104
Connecticut
T105
Adjusted Gross Income
Amount of Credit
T106
Over $15,500 but
T107
not over $19,400
75%
T108
Over $19,400 but
T109
not over $19,900
70%
T110
Over $19,900 but
T111
not over $20,400
65%
T112
Over $20,400 but
T113
not over $20,900
60%
T114
Over $20,900 but
T115
not over $21,400
55%
T116
Over $21,400 but
T117
not over $21,900
50%
T118
Over $21,900 but
T119
not over $22,400
45%
T120
Over $22,400 but
T121
not over $22,900
40%
T122
Over $22,900 but
T123
not over $25,600
35%
T124
Over $25,600 but
T125
not over $26,100
30%
T126
Over $26,100 but
T127
not over $26,600
25%
T128
Over $26,600 but
T129
not over $27,100
20%
T130
Over $27,100 but
T131
not over $32,000
15%
T132
Over $32,000 but
T133
not over $32,500
14%
T134
Over $32,500 but
T135
not over $33,000
13%
T136
Over $33,000 but
T137
not over $33,500
12%
T138
Over $33,500 but
T139
not over $34,000
11%
T140
Over $34,000 but
T141
not over $61,000
10%
T142
Over $61,000 but
T143
not over $61,500
9%
T144
Over $61,500 but
T145
not over $62,000
8%
T146
Over $62,000 but
T147
not over $62,500
7%
T148
Over $62,500 but
T149
not over $63,000
6%
T150
Over $63,000 but
T151
not over $63,500
5%
T152
Over $63,500 but
T153
not over $64,000
4%
T154
Over $64,000 but
T155
not over $64,500
3%
T156
Over $64,500 but
T157
not over $65,000
2%
T158
Over $65,000 but
T159
not over $65,500
1%
(NEW) (K) For taxable years commencing on or after January 1, 2018, but prior to January 1, 2019:
T160 Connecticut
T161 Adjusted Gross Income Amount of Credit
T162 Over $16,000 but
T163 not over $20,000 75%
T164 Over $20,000 but
T165 not over $20,500 70%
T166 Over $20,500 but
T167 not over $21,000 65%
T168 Over $21,000 but
T169 not over $21,500 60%
T170 Over $21,500 but
T171 not over $22,000 55%
T172 Over $22,000 but
T173 not over $22,500 50%
T174 Over $22,500 but
T175 not over $23,000 45%
T176 Over $23,000 but
T177 not over $23,500 40%
T178 Over $23,500 but
T179 not over $26,300 35%
T180 Over $26,300 but
T181 not over $26,800 30%
T182 Over $26,800 but
T183 not over $27,300 25%
T184 Over $27,300 but
T185 not over $27,800 20%
T186 Over $27,800 but
T187 not over $32,800 15%
T188 Over $32,800 but
T189 not over $33,300 14%
T190 Over $33,300 but
T191 not over $33,800 13%
T192 Over $33,800 but
T193 not over $34,300 12%
T194 Over $34,300 but
T195 not over $34,800 11%
T196 Over $34,800 but
T197 not over $63,000 10%
T198 Over $63,000 but
T199 not over $63,500 9%
T200 Over $63,500 but
T201 not over $64,000 8%
T202 Over $64,000 but
T203 not over $64,500 7%
T204 Over $64,500 but
T205 not over $65,000 6%
T206 Over $65,000 but
T207 not over $65,500 5%
T208 Over $65,500 but
T209 not over $66,000 4%
T210 Over $66,000 but
T211 not over $66,500 3%
T212 Over $66,500 but
T213 not over $67,000 2%
T214 Over $67,000 but
T215 not over $67,500 1%
T160
Connecticut
T161
Adjusted Gross Income
Amount of Credit
T162
Over $16,000 but
T163
not over $20,000
75%
T164
Over $20,000 but
T165
not over $20,500
70%
T166
Over $20,500 but
T167
not over $21,000
65%
T168
Over $21,000 but
T169
not over $21,500
60%
T170
Over $21,500 but
T171
not over $22,000
55%
T172
Over $22,000 but
T173
not over $22,500
50%
T174
Over $22,500 but
T175
not over $23,000
45%
T176
Over $23,000 but
T177
not over $23,500
40%
T178
Over $23,500 but
T179
not over $26,300
35%
T180
Over $26,300 but
T181
not over $26,800
30%
T182
Over $26,800 but
T183
not over $27,300
25%
T184
Over $27,300 but
T185
not over $27,800
20%
T186
Over $27,800 but
T187
not over $32,800
15%
T188
Over $32,800 but
T189
not over $33,300
14%
T190
Over $33,300 but
T191
not over $33,800
13%
T192
Over $33,800 but
T193
not over $34,300
12%
T194
Over $34,300 but
T195
not over $34,800
11%
T196
Over $34,800 but
T197
not over $63,000
10%
T198
Over $63,000 but
T199
not over $63,500
9%
T200
Over $63,500 but
T201
not over $64,000
8%
T202
Over $64,000 but
T203
not over $64,500
7%
T204
Over $64,500 but
T205
not over $65,000
6%
T206
Over $65,000 but
T207
not over $65,500
5%
T208
Over $65,500 but
T209
not over $66,000
4%
T210
Over $66,000 but
T211
not over $66,500
3%
T212
Over $66,500 but
T213
not over $67,000
2%
T214
Over $67,000 but
T215
not over $67,500
1%
(NEW) (L) For taxable years commencing on or after January 1, 2019, but prior to January 1, 2020:
T216 Connecticut
T217 Adjusted Gross Income Amount of Credit
T218 Over $16,500 but
T219 not over $20,600 75%
T220 Over $20,600 but
T221 not over $21,100 70%
T222 Over $21,100 but
T223 not over $21,600 65%
T224 Over $21,600 but
T225 not over $22,100 60%
T226 Over $22,100 but
T227 not over $22,600 55%
T228 Over $22,600 but
T229 not over $23,100 50%
T230 Over $23,100 but
T231 not over $23,600 45%
T232 Over $23,600 but
T233 not over $24,100 40%
T234 Over $24,100 but
T235 not over $27,000 35%
T236 Over $27,000 but
T237 not over $27,500 30%
T238 Over $27,500 but
T239 not over $28,000 25%
T240 Over $28,000 but
T241 not over $28,500 20%
T242 Over $28,500 but
T243 not over $33,600 15%
T244 Over $33,600 but
T245 not over $34,100 14%
T246 Over $34,100 but
T247 not over $34,600 13%
T248 Over $34,600 but
T249 not over $35,100 12%
T250 Over $35,100 but
T251 not over $35,600 11%
T252 Over $35,600 but
T253 not over $64,000 10%
T254 Over $64,000 but
T255 not over $64,500 9%
T256 Over $64,500 but
T257 not over $65,000 8%
T258 Over $65,000 but
T259 not over $65,500 7%
T260 Over $65,500 but
T261 not over $66,000 6%
T262 Over $66,000 but
T263 not over $66,500 5%
T264 Over $66,500 but
T265 not over $67,000 4%
T266 Over $67,000 but
T267 not over $67,500 3%
T268 Over $67,500 but
T269 not over $68,000 2%
T270 Over $68,000 but
T271 not over $68,500 1%
T216
Connecticut
T217
Adjusted Gross Income
Amount of Credit
T218
Over $16,500 but
T219
not over $20,600
75%
T220
Over $20,600 but
T221
not over $21,100
70%
T222
Over $21,100 but
T223
not over $21,600
65%
T224
Over $21,600 but
T225
not over $22,100
60%
T226
Over $22,100 but
T227
not over $22,600
55%
T228
Over $22,600 but
T229
not over $23,100
50%
T230
Over $23,100 but
T231
not over $23,600
45%
T232
Over $23,600 but
T233
not over $24,100
40%
T234
Over $24,100 but
T235
not over $27,000
35%
T236
Over $27,000 but
T237
not over $27,500
30%
T238
Over $27,500 but
T239
not over $28,000
25%
T240
Over $28,000 but
T241
not over $28,500
20%
T242
Over $28,500 but
T243
not over $33,600
15%
T244
Over $33,600 but
T245
not over $34,100
14%
T246
Over $34,100 but
T247
not over $34,600
13%
T248
Over $34,600 but
T249
not over $35,100
12%
T250
Over $35,100 but
T251
not over $35,600
11%
T252
Over $35,600 but
T253
not over $64,000
10%
T254
Over $64,000 but
T255
not over $64,500
9%
T256
Over $64,500 but
T257
not over $65,000
8%
T258
Over $65,000 but
T259
not over $65,500
7%
T260
Over $65,500 but
T261
not over $66,000
6%
T262
Over $66,000 but
T263
not over $66,500
5%
T264
Over $66,500 but
T265
not over $67,000
4%
T266
Over $67,000 but
T267
not over $67,500
3%
T268
Over $67,500 but
T269
not over $68,000
2%
T270
Over $68,000 but
T271
not over $68,500
1%
(NEW) (M) For taxable years commencing on or after January 1, 2020, but prior to January 1, 2021:
T272 Connecticut
T273 Adjusted Gross Income Amount of Credit
T274 Over $17,000 but
T275 not over $21,300 75%
T276 Over $21,300 but
T277 not over $21,800 70%
T278 Over $21,800 but
T279 not over $22,300 65%
T280 Over $22,300 but
T281 not over $22,800 60%
T282 Over $22,800 but
T283 not over $23,300 55%
T284 Over $23,300 but
T285 not over $23,800 50%
T286 Over $23,800 but
T287 not over $24,300 45%
T288 Over $24,300 but
T289 not over $24,800 40%
T290 Over $24,800 but
T291 not over $27,800 35%
T292 Over $27,800 but
T293 not over $28,300 30%
T294 Over $28,300 but
T295 not over $28,800 25%
T296 Over $28,800 but
T297 not over $29,300 20%
T298 Over $29,300 but
T299 not over $34,600 15%
T300 Over $34,600 but
T301 not over $35,100 14%
T302 Over $35,100 but
T303 not over $35,600 13%
T304 Over $35,600 but
T305 not over $36,100 12%
T306 Over $36,100 but
T307 not over $36,600 11%
T308 Over $36,600 but
T309 not over $66,000 10%
T310 Over $66,000 but
T311 not over $66,500 9%
T312 Over $66,500 but
T313 not over $67,000 8%
T314 Over $67,000 but
T315 not over $67,500 7%
T316 Over $67,500 but
T317 not over $68,000 6%
T318 Over $68,000 but
T319 not over $68,500 5%
T320 Over $68,500 but
T321 not over $69,000 4%
T322 Over $69,000 but
T323 not over $69,500 3%
T324 Over $69,500 but
T325 not over $70,000 2%
T326 Over $70,000 but
T327 not over $70,500 1%
T272
Connecticut
T273
Adjusted Gross Income
Amount of Credit
T274
Over $17,000 but
T275
not over $21,300
75%
T276
Over $21,300 but
T277
not over $21,800
70%
T278
Over $21,800 but
T279
not over $22,300
65%
T280
Over $22,300 but
T281
not over $22,800
60%
T282
Over $22,800 but
T283
not over $23,300
55%
T284
Over $23,300 but
T285
not over $23,800
50%
T286
Over $23,800 but
T287
not over $24,300
45%
T288
Over $24,300 but
T289
not over $24,800
40%
T290
Over $24,800 but
T291
not over $27,800
35%
T292
Over $27,800 but
T293
not over $28,300
30%
T294
Over $28,300 but
T295
not over $28,800
25%
T296
Over $28,800 but
T297
not over $29,300
20%
T298
Over $29,300 but
T299
not over $34,600
15%
T300
Over $34,600 but
T301
not over $35,100
14%
T302
Over $35,100 but
T303
not over $35,600
13%
T304
Over $35,600 but
T305
not over $36,100
12%
T306
Over $36,100 but
T307
not over $36,600
11%
T308
Over $36,600 but
T309
not over $66,000
10%
T310
Over $66,000 but
T311
not over $66,500
9%
T312
Over $66,500 but
T313
not over $67,000
8%
T314
Over $67,000 but
T315
not over $67,500
7%
T316
Over $67,500 but
T317
not over $68,000
6%
T318
Over $68,000 but
T319
not over $68,500
5%
T320
Over $68,500 but
T321
not over $69,000
4%
T322
Over $69,000 but
T323
not over $69,500
3%
T324
Over $69,500 but
T325
not over $70,000
2%
T326
Over $70,000 but
T327
not over $70,500
1%
(NEW) (N) For taxable years commencing on or after January 1, 2021, but prior to January 1, 2022:
T328 Connecticut
T329 Adjusted Gross Income Amount of Credit
T330 Over $17,500 but
T331 not over $21,900 75%
T332 Over $21,900 but
T333 not over $22,400 70%
T334 Over $22,400 but
T335 not over $22,900 65%
T336 Over $22,900 but
T337 not over $23,400 60%
T338 Over $23,400 but
T339 not over $23,900 55%
T340 Over $23,900 but
T341 not over $24,400 50%
T342 Over $24,400 but
T343 not over $24,900 45%
T344 Over $24,900 but
T345 not over $25,400 40%
T346 Over $25,400 but
T347 not over $28,400 35%
T348 Over $28,400 but
T349 not over $28,900 30%
T350 Over $28,900 but
T351 not over $29,400 25%
T352 Over $29,400 but
T353 not over $29,900 20%
T354 Over $29,900 but
T355 not over $35,300 15%
T356 Over $35,300 but
T357 not over $35,800 14%
T358 Over $35,800 but
T359 not over $36,300 13%
T360 Over $36,300 but
T361 not over $36,800 12%
T362 Over $36,800 but
T363 not over $37,300 11%
T364 Over $37,300 but
T365 not over $67,000 10%
T366 Over $67,000 but
T367 not over $67,500 9%
T368 Over $67,500 but
T369 not over $68,000 8%
T370 Over $68,000 but
T371 not over $68,500 7%
T372 Over $68,500 but
T373 not over $69,000 6%
T374 Over $69,000 but
T375 not over $69,500 5%
T376 Over $69,500 but
T377 not over $70,000 4%
T378 Over $70,000 but
T379 not over $70,500 3%
T380 Over $70,500 but
T381 not over $71,000 2%
T382 Over $71,000 but
T383 not over $71,500 1%
T328
Connecticut
T329
Adjusted Gross Income
Amount of Credit
T330
Over $17,500 but
T331
not over $21,900
75%
T332
Over $21,900 but
T333
not over $22,400
70%
T334
Over $22,400 but
T335
not over $22,900
65%
T336
Over $22,900 but
T337
not over $23,400
60%
T338
Over $23,400 but
T339
not over $23,900
55%
T340
Over $23,900 but
T341
not over $24,400
50%
T342
Over $24,400 but
T343
not over $24,900
45%
T344
Over $24,900 but
T345
not over $25,400
40%
T346
Over $25,400 but
T347
not over $28,400
35%
T348
Over $28,400 but
T349
not over $28,900
30%
T350
Over $28,900 but
T351
not over $29,400
25%
T352
Over $29,400 but
T353
not over $29,900
20%
T354
Over $29,900 but
T355
not over $35,300
15%
T356
Over $35,300 but
T357
not over $35,800
14%
T358
Over $35,800 but
T359
not over $36,300
13%
T360
Over $36,300 but
T361
not over $36,800
12%
T362
Over $36,800 but
T363
not over $37,300
11%
T364
Over $37,300 but
T365
not over $67,000
10%
T366
Over $67,000 but
T367
not over $67,500
9%
T368
Over $67,500 but
T369
not over $68,000
8%
T370
Over $68,000 but
T371
not over $68,500
7%
T372
Over $68,500 but
T373
not over $69,000
6%
T374
Over $69,000 but
T375
not over $69,500
5%
T376
Over $69,500 but
T377
not over $70,000
4%
T378
Over $70,000 but
T379
not over $70,500
3%
T380
Over $70,500 but
T381
not over $71,000
2%
T382
Over $71,000 but
T383
not over $71,500
1%
(NEW) (O) For taxable years commencing on or after January 1, 2022, but prior to January 1, 2023:
T384 Connecticut
T385 Adjusted Gross Income Amount of Credit
T386 Over $18,000 but
T387 not over $22,500 75%
T388 Over $22,500 but
T389 not over $23,000 70%
T390 Over $23,000 but
T391 not over $23,500 65%
T392 Over $23,500 but
T393 not over $24,000 60%
T394 Over $24,000 but
T395 not over $24,500 55%
T396 Over $24,500 but
T397 not over $25,000 50%
T398 Over $25,000 but
T399 not over $25,500 45%
T400 Over $25,500 but
T401 not over $26,000 40%
T402 Over $26,000 but
T403 not over $29,100 35%
T404 Over $29,100 but
T405 not over $29,600 30%
T406 Over $29,600 but
T407 not over $30,100 25%
T408 Over $30,100 but
T409 not over $30,600 20%
T410 Over $30,600 but
T411 not over $36,100 15%
T412 Over $36,100 but
T413 not over $36,600 14%
T414 Over $36,600 but
T415 not over $37,100 13%
T416 Over $37,100 but
T417 not over $37,600 12%
T418 Over $37,600 but
T419 not over $38,100 11%
T420 Over $38,100 but
T421 not over $69,000 10%
T422 Over $69,000 but
T423 not over $69,500 9%
T424 Over $69,500 but
T425 not over $70,000 8%
T426 Over $70,000 but
T427 not over $70,500 7%
T428 Over $70,500 but
T429 not over $71,000 6%
T430 Over $71,000 but
T431 not over $71,500 5%
T432 Over $71,500 but
T433 not over $72,000 4%
T434 Over $72,000 but
T435 not over $72,500 3%
T436 Over $72,500 but
T437 not over $73,000 2%
T438 Over $73,000 but
T439 not over $73,500 1%
T384
Connecticut
T385
Adjusted Gross Income
Amount of Credit
T386
Over $18,000 but
T387
not over $22,500
75%
T388
Over $22,500 but
T389
not over $23,000
70%
T390
Over $23,000 but
T391
not over $23,500
65%
T392
Over $23,500 but
T393
not over $24,000
60%
T394
Over $24,000 but
T395
not over $24,500
55%
T396
Over $24,500 but
T397
not over $25,000
50%
T398
Over $25,000 but
T399
not over $25,500
45%
T400
Over $25,500 but
T401
not over $26,000
40%
T402
Over $26,000 but
T403
not over $29,100
35%
T404
Over $29,100 but
T405
not over $29,600
30%
T406
Over $29,600 but
T407
not over $30,100
25%
T408
Over $30,100 but
T409
not over $30,600
20%
T410
Over $30,600 but
T411
not over $36,100
15%
T412
Over $36,100 but
T413
not over $36,600
14%
T414
Over $36,600 but
T415
not over $37,100
13%
T416
Over $37,100 but
T417
not over $37,600
12%
T418
Over $37,600 but
T419
not over $38,100
11%
T420
Over $38,100 but
T421
not over $69,000
10%
T422
Over $69,000 but
T423
not over $69,500
9%
T424
Over $69,500 but
T425
not over $70,000
8%
T426
Over $70,000 but
T427
not over $70,500
7%
T428
Over $70,500 but
T429
not over $71,000
6%
T430
Over $71,000 but
T431
not over $71,500
5%
T432
Over $71,500 but
T433
not over $72,000
4%
T434
Over $72,000 but
T435
not over $72,500
3%
T436
Over $72,500 but
T437
not over $73,000
2%
T438
Over $73,000 but
T439
not over $73,500
1%
(NEW) (P) For taxable years commencing on or after January 1, 2023, but prior to January 1, 2024:
T440 Connecticut
T441 Adjusted Gross Income Amount of Credit
T442 Over $18,500 but
T443 not over $23,100 75%
T444 Over $23,100 but
T445 not over $23,600 70%
T446 Over $23,600 but
T447 not over $24,100 65%
T448 Over $24,100 but
T449 not over $24,600 60%
T450 Over $24,600 but
T451 not over $25,100 55%
T452 Over $25,100 but
T453 not over $25,600 50%
T454 Over $25,600 but
T455 not over $26,100 45%
T456 Over $26,100 but
T457 not over $26,600 40%
T458 Over $26,600 but
T459 not over $29,800 35%
T460 Over $29,800 but
T461 not over $30,300 30%
T462 Over $30,300 but
T463 not over $30,800 25%
T464 Over $30,800 but
T465 not over $31,300 20%
T466 Over $31,300 but
T467 not over $36,900 15%
T468 Over $36,900 but
T469 not over $37,400 14%
T470 Over $37,400 but
T471 not over $37,900 13%
T472 Over $37,900 but
T473 not over $38,400 12%
T474 Over $38,400 but
T475 not over $38,900 11%
T476 Over $38,900 but
T477 not over $70,000 10%
T478 Over $70,000 but
T479 not over $70,500 9%
T480 Over $70,500 but
T481 not over $71,000 8%
T482 Over $71,000 but
T483 not over $71,500 7%
T484 Over $71,500 but
T485 not over $72,000 6%
T486 Over $72,000 but
T487 not over $72,500 5%
T488 Over $72,500 but
T489 not over $73,000 4%
T490 Over $73,000 but
T491 not over $73,500 3%
T492 Over $73,500 but
T493 not over $74,000 2%
T494 Over $74,000 but
T495 not over $74,500 1%
T440
Connecticut
T441
Adjusted Gross Income
Amount of Credit
T442
Over $18,500 but
T443
not over $23,100
75%
T444
Over $23,100 but
T445
not over $23,600
70%
T446
Over $23,600 but
T447
not over $24,100
65%
T448
Over $24,100 but
T449
not over $24,600
60%
T450
Over $24,600 but
T451
not over $25,100
55%
T452
Over $25,100 but
T453
not over $25,600
50%
T454
Over $25,600 but
T455
not over $26,100
45%
T456
Over $26,100 but
T457
not over $26,600
40%
T458
Over $26,600 but
T459
not over $29,800
35%
T460
Over $29,800 but
T461
not over $30,300
30%
T462
Over $30,300 but
T463
not over $30,800
25%
T464
Over $30,800 but
T465
not over $31,300
20%
T466
Over $31,300 but
T467
not over $36,900
15%
T468
Over $36,900 but
T469
not over $37,400
14%
T470
Over $37,400 but
T471
not over $37,900
13%
T472
Over $37,900 but
T473
not over $38,400
12%
T474
Over $38,400 but
T475
not over $38,900
11%
T476
Over $38,900 but
T477
not over $70,000
10%
T478
Over $70,000 but
T479
not over $70,500
9%
T480
Over $70,500 but
T481
not over $71,000
8%
T482
Over $71,000 but
T483
not over $71,500
7%
T484
Over $71,500 but
T485
not over $72,000
6%
T486
Over $72,000 but
T487
not over $72,500
5%
T488
Over $72,500 but
T489
not over $73,000
4%
T490
Over $73,000 but
T491
not over $73,500
3%
T492
Over $73,500 but
T493
not over $74,000
2%
T494
Over $74,000 but
T495
not over $74,500
1%
(NEW) (Q) For taxable years commencing on or after January 1, 2024, but prior to January 1, 2025:
T496 Connecticut
T497 Adjusted Gross Income Amount of Credit
T498 Over $19,000 but
T499 not over $23,800 75%
T500 Over $23,800 but
T501 not over $24,300 70%
T502 Over $24,300 but
T503 not over $24,800 65%
T504 Over $24,800 but
T505 not over $25,300 60%
T506 Over $25,300 but
T507 not over $25,800 55%
T508 Over $25,800 but
T509 not over $26,300 50%
T510 Over $26,300 but
T511 not over $26,800 45%
T512 Over $26,800 but
T513 not over $27,300 40%
T514 Over $27,300 but
T515 not over $30,600 35%
T516 Over $30,600 but
T517 not over $31,100 30%
T518 Over $31,100 but
T519 not over $31,600 25%
T520 Over $31,600 but
T521 not over $32,100 20%
T522 Over $32,100 but
T523 not over $37,900 15%
T524 Over $37,900 but
T525 not over $38,400 14%
T526 Over $38,400 but
T527 not over $38,900 13%
T528 Over $38,900 but
T529 not over $39,400 12%
T530 Over $39,400 but
T531 not over $39,900 11%
T532 Over $39,900 but
T533 not over $72,000 10%
T534 Over $72,000 but
T535 not over $72,500 9%
T536 Over $72,500 but
T537 not over $73,000 8%
T538 Over $73,000 but
T539 not over $73,500 7%
T540 Over $73,500 but
T541 not over $74,000 6%
T542 Over $74,000 but
T543 not over $74,500 5%
T544 Over $74,500 but
T545 not over $75,000 4%
T546 Over $75,000 but
T547 not over $75,500 3%
T548 Over $75,500 but
T549 not over $76,000 2%
T550 Over $76,000 but
T551 not over $76,500 1%
T496
Connecticut
T497
Adjusted Gross Income
Amount of Credit
T498
Over $19,000 but
T499
not over $23,800
75%
T500
Over $23,800 but
T501
not over $24,300
70%
T502
Over $24,300 but
T503
not over $24,800
65%
T504
Over $24,800 but
T505
not over $25,300
60%
T506
Over $25,300 but
T507
not over $25,800
55%
T508
Over $25,800 but
T509
not over $26,300
50%
T510
Over $26,300 but
T511
not over $26,800
45%
T512
Over $26,800 but
T513
not over $27,300
40%
T514
Over $27,300 but
T515
not over $30,600
35%
T516
Over $30,600 but
T517
not over $31,100
30%
T518
Over $31,100 but
T519
not over $31,600
25%
T520
Over $31,600 but
T521
not over $32,100
20%
T522
Over $32,100 but
T523
not over $37,900
15%
T524
Over $37,900 but
T525
not over $38,400
14%
T526
Over $38,400 but
T527
not over $38,900
13%
T528
Over $38,900 but
T529
not over $39,400
12%
T530
Over $39,400 but
T531
not over $39,900
11%
T532
Over $39,900 but
T533
not over $72,000
10%
T534
Over $72,000 but
T535
not over $72,500
9%
T536
Over $72,500 but
T537
not over $73,000
8%
T538
Over $73,000 but
T539
not over $73,500
7%
T540
Over $73,500 but
T541
not over $74,000
6%
T542
Over $74,000 but
T543
not over $74,500
5%
T544
Over $74,500 but
T545
not over $75,000
4%
T546
Over $75,000 but
T547
not over $75,500
3%
T548
Over $75,500 but
T549
not over $76,000
2%
T550
Over $76,000 but
T551
not over $76,500
1%
(NEW) (R) For taxable years commencing on or after January 1, 2025, but prior to January 1, 2026:
T552 Connecticut
T553 Adjusted Gross Income Amount of Credit
T554 Over $19,500 but
T555 not over $24,400 75%
T556 Over $24,400 but
T557 not over $24,900 70%
T558 Over $24,900 but
T559 not over $25,400 65%
T560 Over $25,400 but
T561 not over $25,900 60%
T562 Over $25,900 but
T563 not over $26,400 55%
T564 Over $26,400 but
T565 not over $26,900 50%
T566 Over $26,900 but
T567 not over $27,400 45%
T568 Over $27,400 but
T569 not over $27,900 40%
T570 Over $27,900 but
T571 not over $31,200 35%
T572 Over $31,200 but
T573 not over $31,700 30%
T574 Over $31,700 but
T575 not over $32,200 25%
T576 Over $32,200 but
T577 not over $32,700 20%
T578 Over $32,700 but
T579 not over $38,600 15%
T580 Over $38,600 but
T581 not over $39,100 14%
T582 Over $39,100 but
T583 not over $39,600 13%
T584 Over $39,600 but
T585 not over $40,100 12%
T586 Over $40,100 but
T587 not over $40,600 11%
T588 Over $40,600 but
T589 not over $73,000 10%
T590 Over $73,000 but
T591 not over $73,500 9%
T592 Over $73,500 but
T593 not over $74,000 8%
T594 Over $74,000 but
T595 not over $74,500 7%
T596 Over $74,500 but
T597 not over $75,000 6%
T598 Over $75,000 but
T599 not over $75,500 5%
T600 Over $75,500 but
T601 not over $76,000 4%
T602 Over $76,000 but
T603 not over $76,500 3%
T604 Over $76,500 but
T605 not over $77,000 2%
T606 Over $77,000 but
T607 not over $77,500 1%
T552
Connecticut
T553
Adjusted Gross Income
Amount of Credit
T554
Over $19,500 but
T555
not over $24,400
75%
T556
Over $24,400 but
T557
not over $24,900
70%
T558
Over $24,900 but
T559
not over $25,400
65%
T560
Over $25,400 but
T561
not over $25,900
60%
T562
Over $25,900 but
T563
not over $26,400
55%
T564
Over $26,400 but
T565
not over $26,900
50%
T566
Over $26,900 but
T567
not over $27,400
45%
T568
Over $27,400 but
T569
not over $27,900
40%
T570
Over $27,900 but
T571
not over $31,200
35%
T572
Over $31,200 but
T573
not over $31,700
30%
T574
Over $31,700 but
T575
not over $32,200
25%
T576
Over $32,200 but
T577
not over $32,700
20%
T578
Over $32,700 but
T579
not over $38,600
15%
T580
Over $38,600 but
T581
not over $39,100
14%
T582
Over $39,100 but
T583
not over $39,600
13%
T584
Over $39,600 but
T585
not over $40,100
12%
T586
Over $40,100 but
T587
not over $40,600
11%
T588
Over $40,600 but
T589
not over $73,000
10%
T590
Over $73,000 but
T591
not over $73,500
9%
T592
Over $73,500 but
T593
not over $74,000
8%
T594
Over $74,000 but
T595
not over $74,500
7%
T596
Over $74,500 but
T597
not over $75,000
6%
T598
Over $75,000 but
T599
not over $75,500
5%
T600
Over $75,500 but
T601
not over $76,000
4%
T602
Over $76,000 but
T603
not over $76,500
3%
T604
Over $76,500 but
T605
not over $77,000
2%
T606
Over $77,000 but
T607
not over $77,500
1%
(NEW) (S) For taxable years commencing on or after January 1, 2026:
T608 Connecticut
T609 Adjusted Gross Income Amount of Credit
T610 Over $20,000 but
T611 not over $25,000 75%
T612 Over $25,000 but
T613 not over $25,500 70%
T614 Over $25,500 but
T615 not over $26,000 65%
T616 Over $26,000 but
T617 not over $26,500 60%
T618 Over $26,500 but
T619 not over $27,000 55%
T620 Over $27,000 but
T621 not over $27,500 50%
T622 Over $27,500 but
T623 not over $28,000 45%
T624 Over $28,000 but
T625 not over $28,500 40%
T626 Over $28,500 but
T627 not over $31,900 35%
T628 Over $31,900 but
T629 not over $32,400 30%
T630 Over $32,400 but
T631 not over $32,900 25%
T632 Over $32,900 but
T633 not over $33,400 20%
T634 Over $33,400 but
T635 not over $39,400 15%
T636 Over $39,400 but
T637 not over $39,900 14%
T638 Over $39,900 but
T639 not over $40,400 13%
T640 Over $40,400 but
T641 not over $40,900 12%
T642 Over $40,900 but
T643 not over $41,400 11%
T644 Over $41,400 but
T645 not over $75,000 10%
T646 Over $75,000 but
T647 not over $75,500 9%
T648 Over $75,500 but
T649 not over $76,000 8%
T650 Over $76,000 but
T651 not over $76,500 7%
T652 Over $76,500 but
T653 not over $77,000 6%
T654 Over $77,000 but
T655 not over $77,500 5%
T656 Over $77,500 but
T657 not over $78,000 4%
T658 Over $78,000 but
T659 not over $78,500 3%
T660 Over $78,500 but
T661 not over $79,000 2%
T662 Over $79,000 but
T663 not over $79,500 1%
T608
Connecticut
T609
Adjusted Gross Income
Amount of Credit
T610
Over $20,000 but
T611
not over $25,000
75%
T612
Over $25,000 but
T613
not over $25,500
70%
T614
Over $25,500 but
T615
not over $26,000
65%
T616
Over $26,000 but
T617
not over $26,500
60%
T618
Over $26,500 but
T619
not over $27,000
55%
T620
Over $27,000 but
T621
not over $27,500
50%
T622
Over $27,500 but
T623
not over $28,000
45%
T624
Over $28,000 but
T625
not over $28,500
40%
T626
Over $28,500 but
T627
not over $31,900
35%
T628
Over $31,900 but
T629
not over $32,400
30%
T630
Over $32,400 but
T631
not over $32,900
25%
T632
Over $32,900 but
T633
not over $33,400
20%
T634
Over $33,400 but
T635
not over $39,400
15%
T636
Over $39,400 but
T637
not over $39,900
14%
T638
Over $39,900 but
T639
not over $40,400
13%
T640
Over $40,400 but
T641
not over $40,900
12%
T642
Over $40,900 but
T643
not over $41,400
11%
T644
Over $41,400 but
T645
not over $75,000
10%
T646
Over $75,000 but
T647
not over $75,500
9%
T648
Over $75,500 but
T649
not over $76,000
8%
T650
Over $76,000 but
T651
not over $76,500
7%
T652
Over $76,500 but
T653
not over $77,000
6%
T654
Over $77,000 but
T655
not over $77,500
5%
T656
Over $77,500 but
T657
not over $78,000
4%
T658
Over $78,000 but
T659
not over $78,500
3%
T660
Over $78,500 but
T661
not over $79,000
2%
T662
Over $79,000 but
T663
not over $79,500
1%
Sec. 17. Section 22a-200c of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):
(a) The Commissioner of Energy and Environmental Protection shall adopt regulations, in accordance with chapter 54, to implement the Regional Greenhouse Gas Initiative.
(b) The Department of Energy and Environmental Protection shall auction all emissions allowances and invest the proceeds. [, which] Except as provided in subdivision (2) of this subsection, such proceeds shall be deposited into a Regional Greenhouse Gas account established by the Comptroller as a separate, nonlapsing account within the General Fund, on behalf of electric ratepayers in energy conservation, load management and Class I renewable energy programs. In making such investments, the Commissioner of Energy and Environmental Protection shall consider strategies that maximize cost effective reductions in greenhouse gas emission. Allowances shall be auctioned under the oversight of the Department of Energy and Environmental Protection by a contractor or trustee on behalf of the electric ratepayers. On or before July 1, 2015, notwithstanding subparagraph (C) of subdivision (5) of subsection (f) of section 22a-174-31 of the regulations of Connecticut state agencies, the commissioner may allocate to the Connecticut Green Bank any portion of auction proceeds in excess of the amounts budgeted by electric distribution companies in the plan submitted to the department on November 1, 2012, in accordance with section 16-245m, to support energy efficiency programs, provided any such excess proceeds may be calculated and allocated on a pro rata basis at the conclusion of any auction. (1) On or before June 30, 2016, and notwithstanding the provisions of section 22a-174-31 of the regulations of Connecticut state agencies, the commissioner shall transfer to the General Fund two million dollars of the balance of the Regional Greenhouse Gas account. (2) Notwithstanding the provisions of section 22a-174-31 of the regulations of Connecticut state agencies, the commissioner shall transfer to the General Fund five million dollars of auction proceeds in each month of July, October, January and April of the fiscal year ending June 30, 2018.
(c) The regulations adopted pursuant to subsection (a) of this section may include provisions to cover the reasonable administrative costs associated with the implementation of the Regional Greenhouse Gas Initiative in Connecticut and to fund assessment and planning of measures to reduce emissions, mitigate the impacts of climate change and to cover the reasonable administrative costs of state agencies associated with the adoption of regulations, plans and policies in accordance with section 22a-200a. Such costs shall not exceed seven and one-half per cent of the total projected allowance value. Such regulations may also set aside a portion of the allowances to support the voluntary renewable energy provisions of the Regional Greenhouse Gas Initiative model rule and combined heat and power.
(d) Any allowances or allowance value allocated to the energy conservation load management program on behalf of electric ratepayers shall be incorporated into the planning and procurement process in sections 16a-3a and 16a-3b.
Sec. 18. Section 4-66l of the 2016 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):
(a) For the purposes of this section:
(1) "FY 15 mill rate" means the mill rate a municipality uses during the fiscal year ending June 30, 2015;
(2) "Mill rate" means, unless otherwise specified, the mill rate a municipality uses to calculate tax bills for motor vehicles;
(3) "Municipality" means any town, city, consolidated town and city or consolidated town and borough;
(4) "Municipal spending" means:
T664 Municipal – Municipal
T665 spending for spending for
T666 the fiscal year the fiscal year
T667 prior to the two years
T668 current fiscal prior to the
T669 year current year X 100 = Municipal spending;
T670 ______________________________
T671 Municipal spending for the fiscal
T672 year two years prior to the
T673 current year
T664
Municipal
–
Municipal
T665
spending for
spending for
T666
the fiscal year
the fiscal year
T667
prior to the
two years
T668
current fiscal
prior to the
T669
year
current year
X 100
= Municipal spending;
T670
______________________________
T671
Municipal spending for the fiscal
T672
year two years prior to the
T673
current year
(5) "Per capita distribution" means:
T674 [Town] Municipal
T675 population X Sales tax revenue = Per capita distribution;
T676 ___________________
T677 Total state population
T674
[Town] Municipal
T675
population
X Sales tax revenue
= Per capita distribution;
T676
___________________
T677
Total state population
(6) "Pro rata distribution" means:
T678 Municipal weighted mill rate calculation X Sales tax revenue = Pro rata distribution;
T679
T680
T681 ____________________
T682 Sum of all municipal weighted mill rate calculations combined
T683
T684
T678
Municipal weighted
mill rate
calculation
X Sales tax revenue
= Pro rata distribution;
T679
T680
T681
____________________
T682
Sum of all municipal
weighted mill rate
calculations combined
T683
T684
(7) "Regional council of governments" means any such council organized under the provisions of sections 4-124i to 4-124p, inclusive;
(8) ["Town population"] "Municipal population" means the number of persons in a municipality according to the most recent estimate of the Department of Public Health;
(9) "Total state population" means the number of persons in this state according to the most recent estimate published by the Department of Public Health;
(10) "Weighted mill rate" means a municipality's FY 15 mill rate divided by the average of all municipalities' FY 15 mill rate;
(11) "Weighted mill rate calculation" means per capita distribution multiplied by a municipality's weighted mill rate;
(12) "Sales tax revenue" means the moneys in the account remaining for distribution pursuant to subdivision (7) of subsection (b) of this section;
(13) "District" means any district, as defined in section 7-324; [and]
(14) "Secretary" means the Secretary of the Office of Policy and Management;
(15) For the fiscal year ending June 30, 2017, "mill rate cap" means 32 mills and for fiscal years ending on and after June 30, 2018, "mill rate cap" means 29.36 mills;
(16) "2015 actual levy" means the amount of property taxes levied by a municipality and any district located within such municipality on motor vehicles for the assessment year commencing October 1, 2013, including vehicles on the 2013 supplemental grand list;
(17) "2016 assessed value" means:
T685 2015 actual levy X 1,000 = 2016 assessed value;
T686 ___________________
T687 Mill rate for the fiscal
T688 year ending June 30, 2016
T685
2015 actual levy
X 1,000
= 2016 assessed value;
T686
___________________
T687
Mill rate for the fiscal
T688
year ending June 30, 2016
(18) "Levy that would have been received for the fiscal year ending June 30, 2016" means:
T689 2016 assessed value X Mill rate cap
T690 ___________________ = Levy that would have been
T691 1,000 received for the year ending June 30, 2016;
T689
2016 assessed value
X Mill rate cap
T690
___________________
= Levy that would have been
T691
1,000
received for the year ending
June 30, 2016;
(19) "2017 actual levy" means the amount of property taxes levied by a municipality and any district located within such municipality on motor vehicles for the assessment year commencing October 1, 2015, including vehicles on the 2015 supplemental grand list;
(20) "2017 assessed value" means:
T692 2017 actual levy X 1,000 = 2017 assessed value; and
T693 ___________________
T694 Mill rate for the fiscal
T695 year ending June 30, 2017
T692
2017 actual levy
X 1,000
= 2017 assessed value; and
T693
___________________
T694
Mill rate for the fiscal
T695
year ending June 30, 2017
(21) "Levy that would have been received for the fiscal year ending June 30, 2017" means:
T696 2017 assessed value X Mill rate cap
T697 ___________________ = Levy that would have been
T698 1,000 received for the year ending June 30, 2017.
T696
2017 assessed value
X Mill rate cap
T697
___________________
= Levy that would have been
T698
1,000
received for the year ending
June 30, 2017.
(b) There is established an account to be known as the "municipal revenue sharing 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. The secretary shall set aside and ensure availability of moneys in the account in the following order of priority and shall transfer or disburse such moneys as follows:
(1) Ten million dollars for the fiscal year ending June 30, 2016, shall be transferred not later than April fifteenth for the purposes of grants under section 10-262h;
(2) For the fiscal year ending June 30, 2017, and each fiscal year thereafter, moneys sufficient to make motor vehicle property tax grants payable to municipalities pursuant to subsection (c) of this section shall be expended not later than August first annually by the secretary;
(3) For the fiscal year ending June 30, 2017, and each fiscal year thereafter, moneys sufficient to make the grants payable from the select payment in lieu of taxes grant account established pursuant to section 12-18c shall annually be transferred to the select payment in lieu of taxes account in the Office of Policy and Management;
(4) For the fiscal years ending June 30, 2017, June 30, 2018, and June 30, 2019, moneys sufficient to make the municipal revenue sharing grants payable to municipalities pursuant to subsection (d) of this section shall be expended not later than October thirty-first annually by the secretary;
(5) Ten million dollars for the fiscal year ending June 30, 2017, shall be transferred not later than April fifteenth for the purposes of grants under section 10-262h;
(6) (A) For the fiscal year ending June 30, 2017, three million dollars shall be expended by the secretary for the purposes of the regional services grants pursuant to subsection (e) of this section to the regional councils of governments, and (B) for the fiscal year ending June 30, 2018, and each fiscal year thereafter, seven million dollars shall be expended for the purposes of the regional services grants pursuant to subsection (e) of this section to the regional councils of governments; and
(7) For the fiscal year ending June 30, 2020, and each fiscal year thereafter, moneys in the account remaining shall be expended annually by the secretary for the purposes of the municipal revenue sharing grants established pursuant to subsection (f) of this section. Any such moneys deposited in the account for municipal revenue sharing grants between October first and June thirtieth shall be distributed to municipalities on the following October first and any such moneys deposited in the account between July first and September thirtieth shall be distributed to municipalities on the following January thirty-first. Any [town] municipality may apply to the Office of Policy and Management on or after July first for early disbursement of a portion of such grant. The Office of Policy and Management may approve such an application if it finds that early disbursement is required in order for a [town] municipality to meet its cash flow needs. No early disbursement approved by said office may be issued later than September thirtieth.
(c) (1) For any municipality that is not required to effect a revaluation of real property under section 12-62 for the assessment year commencing October 1, 2014, or October 1, 2015: (A) For the fiscal year ending June 30, 2017, motor vehicle property tax grants to municipalities that impose mill rates on real property and personal property other than motor vehicles greater than 32 mills or that, when combined with the mill rate on real property and personal property other than motor vehicles of any district located within the municipality, impose mill rates on real property and personal property other than motor vehicles greater than 32 mills, shall be made in an amount equal to the difference between the amount of property taxes levied by the municipality and any district located within the municipality on motor vehicles for the assessment year commencing October 1, 2013, including motor vehicles on the 2013 supplemental grand list, and the amount such levy would have been if the mill rate on motor vehicles for said assessment year was 32 mills; and [(2)] (B) for the fiscal year ending June 30, 2018, and each fiscal year thereafter, motor vehicle property tax grants to municipalities that impose mill rates on real property and personal property other than motor vehicles greater than 29.36 mills or that, when combined with the mill rate on real property and personal property other than motor vehicles of any district located within the municipality, impose mill rates on real property and personal property other than motor vehicles greater than 29.36 mills, shall be made in an amount equal to the difference between the amount of property taxes levied by the municipality and any district located within the municipality on motor vehicles for the assessment year commencing October 1, 2013, including motor vehicles on the 2013 supplemental grand list, and the amount such levy would have been if the mill rate on motor vehicles for said assessment year was 29.36 mills.
(2) For any municipality required to effect a revaluation of real property under section 12-62 for the assessment year commencing October 1, 2014: (A) For the fiscal year ending June 30, 2017, motor vehicle property tax grants to municipalities that impose mill rates on real property and personal property other than motor vehicles greater than 32 mills or that, when combined with the mill rate on real property and personal property other than motor vehicles of any district located within the municipality, impose mill rates on real property and personal property other than motor vehicles greater than 32 mills, shall be made in an amount equal to the difference between the 2015 actual levy and the levy that would have been received for the fiscal year ending June 30, 2016; and (B) for the fiscal year ending June 30, 2018, and each fiscal year thereafter, motor vehicle property tax grants to municipalities that impose mill rates on real property and personal property other than motor vehicles greater than 29.36 mills or that, when combined with the mill rate on real property and personal property other than motor vehicles of any district located within the municipality, impose mill rates on real property and personal property other than motor vehicles greater than 29.36 mills, shall be made in an amount equal to the difference between the 2015 actual levy and the levy that would have been received for the fiscal year ending June 30, 2016.
(3) For any municipality required to effect a revaluation of real property under section 12-62 for the assessment year commencing October 1, 2015: (A) For the fiscal year ending June 30, 2017, motor vehicle property tax grants to municipalities that impose mill rates on real property and personal property other than motor vehicles greater than 32 mills or that, when combined with the mill rate on real property and personal property other than motor vehicles of any district located within the municipality, impose mill rates on real property and personal property other than motor vehicles greater than 32 mills, shall be made in an amount equal to the difference between the 2017 actual levy and the levy that would have been received for the fiscal year ending June 30, 2017; and (B) for the fiscal year ending June 30, 2018, and each fiscal year thereafter, motor vehicle property tax grants to municipalities that impose mill rates on real property and personal property other than motor vehicles greater than 29.36 mills or that, when combined with the mill rate on real property and personal property other than motor vehicles of any district located within the municipality, impose mill rates on real property and personal property other than motor vehicles greater than 29.36 mills, shall be made in an amount equal to the difference between the 2017 actual levy and the levy that would have been received for the fiscal year ending June 30, 2017.
(4) Not later than fifteen calendar days after receiving a property tax grant pursuant to this section, the municipality shall disburse to any district located within the municipality the amount of any such property tax grant that is attributable to the district.
(d) For the fiscal years ending June 30, 2017, June 30, 2018, and June 30, 2019, each municipality shall receive a municipal revenue sharing grant. The total amount of the grant payable is as follows:
T699 Municipality Grant [Amounts] Amount
T700 Andover 96,020
T701 Ansonia 643,519
T702 Ashford 125,591
T703 Avon 539,387
T704 Barkhamsted 109,867
T705 Beacon Falls 177,547
T706 Berlin 1,213,548
T707 Bethany 164,574
T708 Bethel 565,146
T709 Bethlehem 61,554
T710 Bloomfield 631,150
T711 Bolton 153,231
T712 Bozrah 77,420
T713 Branford 821,080
T714 Bridgeport 9,758,441
T715 Bridgewater 22,557
T716 Bristol 1,836,944
T717 Brookfield 494,620
T718 Brooklyn 149,576
T719 Burlington 278,524
T720 Canaan 21,294
T721 Canterbury 84,475
T722 Canton 303,842
T723 Chaplin 69,906
T724 Cheshire 855,170
T725 Chester 83,109
T726 Clinton 386,660
T727 Colchester 475,551
T728 Colebrook 42,744
T729 Columbia 160,179
T730 Cornwall 16,221
T731 Coventry 364,100
T732 Cromwell 415,938
T733 Danbury 2,993,644
T734 Darien 246,849
T735 Deep River 134,627
T736 Derby 400,912
T737 Durham 215,949
T738 East Granby 152,904
T739 East Haddam 268,344
T740 East Hampton 378,798
T741 East Hartford 2,036,894
T742 East Haven 854,319
T743 East Lyme 350,852
T744 East Windsor 334,616
T745 Eastford 33,194
T746 Easton 223,430
T747 Ellington 463,112
T748 Enfield 1,312,766
T749 Essex 107,345
T750 Fairfield 1,144,842
T751 Farmington 482,637
T752 Franklin 37,871
T753 Glastonbury 1,086,151
T754 Goshen 43,596
T755 Granby 352,440
T756 Greenwich 527,695
T757 Griswold 350,840
T758 Groton 623,548
T759 Guilford 657,644
T760 Haddam 245,344
T761 Hamden 2,155,661
T762 Hampton 54,801
T763 Hartford 1,498,643
T764 Hartland 40,254
T765 Harwinton 164,081
T766 Hebron 300,369
T767 Kent 38,590
T768 Killingly 505,562
T769 Killingworth 122,744
T770 Lebanon 214,717
T771 Ledyard 442,811
T772 Lisbon 65,371
T773 Litchfield 244,464
T774 Lyme 31,470
T775 Madison 536,777
T776 Manchester 1,971,540
T777 Mansfield 756,128
T778 Marlborough 188,665
T779 Meriden 1,893,412
T780 Middlebury 222,109
T781 Middlefield 131,529
T782 Middletown 1,388,602
T783 Milford 2,707,412
T784 Monroe 581,867
T785 Montville 578,318
T786 Morris 40,463
T787 Naugatuck 1,251,980
T788 New Britain 3,131,893
T789 New Canaan 241,985
T790 New Fairfield 414,970
T791 New Hartford 202,014
T792 New Haven 114,863
T793 New London 917,228
T794 New Milford 814,597
T795 Newington 937,100
T796 Newtown 824,747
T797 Norfolk 28,993
T798 North Branford 421,072
T799 North Canaan 95,081
T800 North Haven 702,295
T801 North Stonington 155,222
T802 Norwalk 4,896,511
T803 Norwich 1,362,971
T804 Old Lyme 115,080
T805 Old Saybrook 146,146
T806 Orange 409,337
T807 Oxford 246,859
T808 Plainfield 446,742
T809 Plainville 522,783
T810 Plymouth 367,902
T811 Pomfret 78,101
T812 Portland 277,409
T813 Preston 84,835
T814 Prospect 283,717
T815 Putnam 109,975
T816 Redding 273,185
T817 Ridgefield 738,233
T818 Rocky Hill 584,244
T819 Roxbury 23,029
T820 Salem 123,244
T821 Salisbury 29,897
T822 Scotland 52,109
T823 Seymour 494,298
T824 Sharon 28,022
T825 Shelton 1,016,326
T826 Sherman 56,139
T827 Simsbury 775,368
T828 Somers 203,969
T829 South Windsor 804,258
T830 Southbury 582,601
T831 Southington 1,280,877
T832 Sprague 128,769
T833 Stafford 349,930
T834 Stamford 3,414,955
T835 Sterling 110,893
T836 Stonington 292,053
T837 Stratford 1,627,064
T838 Suffield 463,170
T839 Thomaston 228,716
T840 Thompson 164,939
T841 Tolland 437,559
T842 Torrington 1,133,394
T843 Trumbull 1,072,878
T844 Union 24,878
T845 Vernon 922,743
T846 Voluntown 48,818
T847 Wallingford 1,324,296
T848 Warren 15,842
T849 Washington 36,701
T850 Waterbury 5,595,448
T851 Waterford 372,956
T852 Watertown 652,100
T853 West Hartford 2,075,223
T854 West Haven 1,614,877
T855 Westbrook 116,023
T856 Weston 304,282
T857 Westport 377,722
T858 Wethersfield 1,353,493
T859 Willington 174,995
T860 Wilton 547,338
T861 Winchester 323,087
T862 Windham 739,671
T863 Windsor 854,935
T864 Windsor Locks 368,853
T865 Wolcott 490,659
T866 Woodbridge 274,418
T867 Woodbury 288,147
T868 Woodstock 140,648
T699
Municipality
Grant [Amounts] Amount
T700
Andover
96,020
T701
Ansonia
643,519
T702
Ashford
125,591
T703
Avon
539,387
T704
Barkhamsted
109,867
T705
Beacon Falls
177,547
T706
Berlin
1,213,548
T707
Bethany
164,574
T708
Bethel
565,146
T709
Bethlehem
61,554
T710
Bloomfield
631,150
T711
Bolton
153,231
T712
Bozrah
77,420
T713
Branford
821,080
T714
Bridgeport
9,758,441
T715
Bridgewater
22,557
T716
Bristol
1,836,944
T717
Brookfield
494,620
T718
Brooklyn
149,576
T719
Burlington
278,524
T720
Canaan
21,294
T721
Canterbury
84,475
T722
Canton
303,842
T723
Chaplin
69,906
T724
Cheshire
855,170
T725
Chester
83,109
T726
Clinton
386,660
T727
Colchester
475,551
T728
Colebrook
42,744
T729
Columbia
160,179
T730
Cornwall
16,221
T731
Coventry
364,100
T732
Cromwell
415,938
T733
Danbury
2,993,644
T734
Darien
246,849
T735
Deep River
134,627
T736
Derby
400,912
T737
Durham
215,949
T738
East Granby
152,904
T739
East Haddam
268,344
T740
East Hampton
378,798
T741
East Hartford
2,036,894
T742
East Haven
854,319
T743
East Lyme
350,852
T744
East Windsor
334,616
T745
Eastford
33,194
T746
Easton
223,430
T747
Ellington
463,112
T748
Enfield
1,312,766
T749
Essex
107,345
T750
Fairfield
1,144,842
T751
Farmington
482,637
T752
Franklin
37,871
T753
Glastonbury
1,086,151
T754
Goshen
43,596
T755
Granby
352,440
T756
Greenwich
527,695
T757
Griswold
350,840
T758
Groton
623,548
T759
Guilford
657,644
T760
Haddam
245,344
T761
Hamden
2,155,661
T762
Hampton
54,801
T763
Hartford
1,498,643
T764
Hartland
40,254
T765
Harwinton
164,081
T766
Hebron
300,369
T767
Kent
38,590
T768
Killingly
505,562
T769
Killingworth
122,744
T770
Lebanon
214,717
T771
Ledyard
442,811
T772
Lisbon
65,371
T773
Litchfield
244,464
T774
Lyme
31,470
T775
Madison
536,777
T776
Manchester
1,971,540
T777
Mansfield
756,128
T778
Marlborough
188,665
T779
Meriden
1,893,412
T780
Middlebury
222,109
T781
Middlefield
131,529
T782
Middletown
1,388,602
T783
Milford
2,707,412
T784
Monroe
581,867
T785
Montville
578,318
T786
Morris
40,463
T787
Naugatuck
1,251,980
T788
New Britain
3,131,893
T789
New Canaan
241,985
T790
New Fairfield
414,970
T791
New Hartford
202,014
T792
New Haven
114,863
T793
New London
917,228
T794
New Milford
814,597
T795
Newington
937,100
T796
Newtown
824,747
T797
Norfolk
28,993
T798
North Branford
421,072
T799
North Canaan
95,081
T800
North Haven
702,295
T801
North Stonington
155,222
T802
Norwalk
4,896,511
T803
Norwich
1,362,971
T804
Old Lyme
115,080
T805
Old Saybrook
146,146
T806
Orange
409,337
T807
Oxford
246,859
T808
Plainfield
446,742
T809
Plainville
522,783
T810
Plymouth
367,902
T811
Pomfret
78,101
T812
Portland
277,409
T813
Preston
84,835
T814
Prospect
283,717
T815
Putnam
109,975
T816
Redding
273,185
T817
Ridgefield
738,233
T818
Rocky Hill
584,244
T819
Roxbury
23,029
T820
Salem
123,244
T821
Salisbury
29,897
T822
Scotland
52,109
T823
Seymour
494,298
T824
Sharon
28,022
T825
Shelton
1,016,326
T826
Sherman
56,139
T827
Simsbury
775,368
T828
Somers
203,969
T829
South Windsor
804,258
T830
Southbury
582,601
T831
Southington
1,280,877
T832
Sprague
128,769
T833
Stafford
349,930
T834
Stamford
3,414,955
T835
Sterling
110,893
T836
Stonington
292,053
T837
Stratford
1,627,064
T838
Suffield
463,170
T839
Thomaston
228,716
T840
Thompson
164,939
T841
Tolland
437,559
T842
Torrington
1,133,394
T843
Trumbull
1,072,878
T844
Union
24,878
T845
Vernon
922,743
T846
Voluntown
48,818
T847
Wallingford
1,324,296
T848
Warren
15,842
T849
Washington
36,701
T850
Waterbury
5,595,448
T851
Waterford
372,956
T852
Watertown
652,100
T853
West Hartford
2,075,223
T854
West Haven
1,614,877
T855
Westbrook
116,023
T856
Weston
304,282
T857
Westport
377,722
T858
Wethersfield
1,353,493
T859
Willington
174,995
T860
Wilton
547,338
T861
Winchester
323,087
T862
Windham
739,671
T863
Windsor
854,935
T864
Windsor Locks
368,853
T865
Wolcott
490,659
T866
Woodbridge
274,418
T867
Woodbury
288,147
T868
Woodstock
140,648
(e) For the fiscal year ending June 30, 2017, and each fiscal year thereafter, each regional council of governments shall receive a regional services grant, the amount of which will be based on a formula to be determined by the secretary, except that thirty-five per cent of such grant moneys shall be awarded to regional councils of governments for the purpose of assisting regional education service centers in merging their human resource, finance or technology services with such services provided by municipalities within the region. No such council shall receive a grant for the fiscal year ending June 30, 2018, or any fiscal year thereafter, unless the secretary approves a spending plan for such grant moneys submitted by such council to the secretary on or before July 1, 2017, and annually thereafter. The regional councils of governments shall use such grants for planning purposes and to achieve efficiencies in the delivery of municipal services by regionalizing such services, including, but not limited to, region-wide consolidation of such services. Such efficiencies shall not diminish the quality of such services. A unanimous vote of the representatives of such council shall be required for approval of any expenditure from such grant. On or before October 1, 2017, and biennially thereafter, each such council shall submit a report, in accordance with section 11-4a, to the joint standing committees of the General Assembly having cognizance of matters relating to planning and development and finance, revenue and bonding. Such report shall summarize the expenditure of such grants and provide recommendations concerning the expansion, reduction or modification of such grants.
(f) For the fiscal year ending June 30, 2020, and each fiscal year thereafter, each municipality shall receive a municipal revenue sharing grant as follows:
(1) (A) A municipality having a mill rate at or above twenty-five shall receive the per capita distribution or pro rata distribution, whichever is higher for such municipality.
(B) Such grants shall be increased by a percentage calculated as follows:
T869 Sum of per capita distribution amount
T870 for all municipalities having a mill rate
T871 below twenty-five – pro rata distribution
T872 amount for all municipalities
T873 having a mill rate below twenty-five
T874 _______________________________________
T875 Sum of all grants to municipalities
T876 calculated pursuant to subparagraph (A)
T877 of subdivision (1) of this subsection.
T869
Sum of per capita distribution amount
T870
for all municipalities having a mill rate
T871
below twenty-five – pro rata distribution
T872
amount for all municipalities
T873
having a mill rate below twenty-five
T874
_______________________________________
T875
Sum of all grants to municipalities
T876
calculated pursuant to subparagraph (A)
T877
of subdivision (1) of this subsection.
(C) Notwithstanding the provisions of subparagraphs (A) and (B) of this subdivision, Hartford shall receive not more than 5.2 per cent of the municipal revenue sharing grants distributed pursuant to this subsection; Bridgeport shall receive not more than 4.5 per cent of the municipal revenue sharing grants distributed pursuant to this subsection; New Haven shall receive not more than 2.0 per cent of the municipal revenue sharing grants distributed pursuant to this subsection and Stamford shall receive not more than 2.8 per cent of the equalization grants distributed pursuant to this subsection. Any excess funds remaining after such reductions in payments to Hartford, Bridgeport, New Haven and Stamford shall be distributed to all other municipalities having a mill rate at or above twenty-five on a pro rata basis according to the payment they receive pursuant to this subdivision; and
(2) A municipality having a mill rate below twenty-five shall receive the per capita distribution or pro rata distribution, whichever is less for such municipality.
(3) For the purposes of this subsection, "mill rate" means the mill rate for real property and personal property other than motor vehicles.
(g) Except as provided in subsection (c) of this section, a municipality may disburse any municipal revenue sharing grant funds to a district within such municipality.
(h) [For] (1) Except as provided in subdivision (2) of this subsection, for the fiscal year ending June 30, 2018, and each fiscal year thereafter, the amount of the grant payable to a municipality in any year in accordance with subsection (d) or (f) of this section shall be reduced if such municipality increases its [general] adopted budget expenditures for such fiscal year above a cap equal to the amount of [general] adopted budget expenditures authorized for the previous fiscal year by 2.5 per cent or more or the rate of inflation, whichever is greater. Such reduction shall be in an amount equal to fifty cents for every dollar expended over the cap set forth in this subsection. For the purposes of this section, (A) "municipal spending" does not include expenditures for debt service, special education, implementation of court orders or arbitration awards, expenditures associated with a major disaster or emergency declaration by the President of the United States or a disaster emergency declaration issued by the Governor pursuant to chapter 517, [or] any disbursement made to a district pursuant to subsection (c) or (g) of this section, budgeting for an audited deficit, nonrecurring grants, capital expenditures or payments on unfunded pension liabilities, (B) "adopted budget expenditures" includes expenditures from a municipality's general fund and expenditures from any nonbudgeted funds, and (C) "capital expenditure" means a nonrecurring capital expenditure of one hundred thousand dollars or more. Each municipality shall annually certify to the secretary, on a form prescribed by said secretary, whether such municipality has exceeded the cap set forth in this subsection and if so the amount by which the cap was exceeded.
(2) For the fiscal year ending June 30, 2018, and each fiscal year thereafter, the amount of the grant payable to a municipality in any year in accordance with subsection (d) or (f) of this section shall not be reduced in the case of a municipality whose adopted budget expenditures exceed the cap set forth in subdivision (1) of this subsection by an amount proportionate to any increase to its municipal population from the previous fiscal year, as determined by the secretary.
(i) For the fiscal year ending June 30, 2020, and each fiscal year thereafter, the amount of the grant payable to a municipality in any year in accordance with subsection (f) of this section shall be reduced proportionately in the event that the total of such grants in such year exceeds the amount available for such grants in the municipal revenue sharing account established pursuant to subsection (b) of this section.
Sec. 19. Section 12-18b of the 2016 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):
(a) For purposes of this section:
(1) "College and hospital property" means all real property described in subsection (a) of section 12-20a;
(2) "District" means any district, as defined in section 7-324;
(3) "Qualified college and hospital property" means college and hospital property described in subparagraph (B) of subdivision (2) of subsection (b) of this section;
(4) "Qualified state, municipal or tribal property" means state, municipal or tribal property described in subparagraphs (A) to (G), inclusive, of subdivision (1) of subsection (b) of this section;
(5) "Municipality" means any town, city, borough, consolidated town and city and consolidated town and borough;
(6) "Select college and hospital property" means college and hospital property described in subparagraph (A) of subdivision (2) of subsection (b) of this section;
(7) "Select payment in lieu of taxes account" means the account established pursuant to section 12-18c;
(8) "Select state property" means state property described in subparagraph (H) of subdivision (1) of subsection (b) of this section;
(9) "State, municipal or tribal property" means all real property described in subsection (a) of section 12-19a;
(10) "Tier one districts or municipalities" means the ten districts or municipalities with the highest percentage of tax exempt property on the list of municipalities prepared by the Secretary of the Office of Policy and Management pursuant to subsection (c) of this section and having a mill rate of twenty-five mills or more;
(11) "Tier two districts or municipalities" means the next twenty-five districts or municipalities after tier one districts or municipalities with the highest percentage of tax exempt property on the list of municipalities prepared by the Secretary of the Office of Policy and Management pursuant to subsection (c) of this section and having a mill rate of twenty-five mills or more;
(12) "Tier three districts or municipalities" means all districts and municipalities not included in tier one districts or municipalities or tier two districts or municipalities;
(13) "Tier one municipalities" means the ten municipalities with the highest percentage of tax exempt property on the list of municipalities prepared by the Secretary of the Office of Policy and Management pursuant to subsection (c) of this section and having a mill rate of twenty-five mills or more;
(14) "Tier two municipalities" means the next twenty-five municipalities after tier one municipalities with the highest percentage of tax exempt property on the list of municipalities prepared by the Secretary of the Office of Policy and Management pursuant to subsection (c) of this section and having a mill rate of twenty-five mills or more; and
(15) "Tier three municipalities" means all municipalities not included in tier one municipalities or tier two municipalities.
(b) Notwithstanding the provisions of sections 12-19a and 12-20a, all funds appropriated for state grants in lieu of taxes shall be payable to municipalities and districts pursuant to the provisions of this section. On or before January first, annually, the Secretary of the Office of Policy and Management shall determine the amount due, as a state grant in lieu of taxes, to each municipality and district in this state wherein college and hospital property is located and to each municipality in this state wherein state, municipal or tribal property, except that which was acquired and used for highways and bridges, but not excepting property acquired and used for highway administration or maintenance purposes, is located.
(1) The grant payable to any municipality for state, municipal or tribal property under the provisions of this section in the fiscal year ending June 30, 2017, and each fiscal year thereafter shall be equal to the total of:
(A) One hundred per cent of the property taxes that would have been paid with respect to any facility designated by the Commissioner of Correction, on or before August first of each year, to be a correctional facility administered under the auspices of the Department of Correction or a juvenile detention center under direction of the Department of Children and Families that was used for incarcerative purposes during the preceding fiscal year. If a list containing the name and location of such designated facilities and information concerning their use for purposes of incarceration during the preceding fiscal year is not available from the Secretary of the State on August first of any year, the Commissioner of Correction shall, on said date, certify to the Secretary of the Office of Policy and Management a list containing such information;
(B) One hundred per cent of the property taxes that would have been paid with respect to that portion of the John Dempsey Hospital located at The University of Connecticut Health Center in Farmington that is used as a permanent medical ward for prisoners under the custody of the Department of Correction. Nothing in this section shall be construed as designating any portion of The University of Connecticut Health Center John Dempsey Hospital as a correctional facility;
(C) One hundred per cent of the property taxes that would have been paid on any land designated within the 1983 Settlement boundary and taken into trust by the federal government for the Mashantucket Pequot Tribal Nation on or after June 8, 1999;
(D) Subject to the provisions of subsection (c) of section 12-19a, sixty-five per cent of the property taxes that would have been paid with respect to the buildings and grounds comprising Connecticut Valley Hospital in Middletown;
(E) With respect to any municipality in which more than fifty per cent of the property is state-owned real property, one hundred per cent of the property taxes that would have been paid with respect to such state-owned property;
(F) Forty-five per cent of the property taxes that would have been paid with respect to all municipally owned airports; except for the exemption applicable to such property, on the assessment list in such municipality for the assessment date two years prior to the commencement of the state fiscal year in which such grant is payable. The grant provided pursuant to this section for any municipally owned airport shall be paid to any municipality in which the airport is located, except that the grant applicable to Sikorsky Airport shall be paid one-half to the town of Stratford and one-half to the city of Bridgeport;
(G) Forty-five per cent of the property taxes that would have been paid with respect to any land designated within the 1983 Settlement boundary and taken into trust by the federal government for the Mashantucket Pequot Tribal Nation prior to June 8, 1999, or taken into trust by the federal government for the Mohegan Tribe of Indians of Connecticut, provided the real property subject to this subparagraph shall be the land only, and shall not include the assessed value of any structures, buildings or other improvements on such land; and
(H) Forty-five per cent of the property taxes that would have been paid with respect to all other state-owned real property.
(2) (A) The grant payable to any municipality or district for college and hospital property under the provisions of this section in the fiscal year ending June 30, 2017, and each fiscal year thereafter shall be equal to the total of seventy-seven per cent of the property taxes that, except for any exemption applicable to any institution of higher education or general hospital facility under the provisions of section 12-81, would have been paid with respect to college and hospital property on the assessment list in such municipality or district for the assessment date two years prior to the commencement of the state fiscal year in which such grant is payable; and
(B) Notwithstanding the provisions of subparagraph (A) of this subdivision, the grant payable to any municipality or district with respect to a campus of the United States Department of Veterans Affairs Connecticut Healthcare Systems shall be one hundred per cent.
(c) The Secretary of the Office of Policy and Management shall list municipalities, boroughs and districts based on the percentage of real property on the 2012 grand list of each municipality that is exempt from property tax under any provision of the general statutes other than that property described in subparagraph (A) of subdivision (1) of subsection (b) of this section. Boroughs and districts shall have the same ranking as the town, city, consolidated town and city or consolidated town and borough in which such borough or district is located.
(d) For the fiscal [year] years ending June 30, 2017, June 30, 2018, and June 30, 2019, in the event that the total of grants payable to each municipality and district in accordance with the provisions of subsection (b) of this section exceeds the amount appropriated for the purposes of said subsection (b) for [said] the applicable fiscal year: (1) The amount of the grant payable to each municipality for state, municipal or tribal property and to each municipality or district for college and hospital property shall be reduced proportionately, provided the percentage of the property taxes payable to a municipality or district with respect to such property shall not be lower than the percentage paid to the municipality or district for such property for the fiscal year ending June 30, 2015; and (2) certain municipalities and districts shall receive an additional payment in lieu of taxes grant payable from the select payment in lieu of taxes account. The total amount of the grant payment is as follows:
T878 Municipality/District Grant Amount
T879 Ansonia 20,543
T880 Bridgeport 3,236,058
T881 Chaplin 11,177
T882 Danbury 620,540
T883 Deep River 1,961
T884 Derby 138,841
T885 East Granby 9,904
T886 East Hartford 214,997
T887 Hamden 620,903
T888 Hartford 12,422,113
T889 Killingly 46,615
T890 Ledyard 3,012
T891 Litchfield 13,907
T892 Mansfield 2,630,447
T893 Meriden 259,564
T894 Middletown 727,324
T895 Montville 26,217
T896 New Britain 2,085,537
T897 New Haven 15,246,372
T898 New London 1,356,780
T899 Newington 176,884
T900 North Canaan 4,393
T901 Norwich 259,862
T902 Plainfield 16,116
T903 Simsbury 21,671
T904 Stafford 43,057
T905 Stamford 552,292
T906 Suffield 53,767
T907 Wallingford 61,586
T908 Waterbury 3,284,145
T909 West Hartford 211,483
T910 West Haven 339,563
T911 Windham 1,248,096
T912 Windsor 9,660
T913 Windsor Locks 32,533
T914 Borough of Danielson (Killingly) 2,232
T915 Borough of Litchfield 143
T916 Middletown: South Fire District 1,172
T917 Plainfield - Plainfield Fire District 309
T918 West Haven First Center (D1) 1,187
T919 West Haven: Allingtown FD (D3) 53,053
T920 West Haven: West Shore FD (D2) 35,065
T878
Municipality/District
Grant Amount
T879
Ansonia
20,543
T880
Bridgeport
3,236,058
T881
Chaplin
11,177
T882
Danbury
620,540
T883
Deep River
1,961
T884
Derby
138,841
T885
East Granby
9,904
T886
East Hartford
214,997
T887
Hamden
620,903
T888
Hartford
12,422,113
T889
Killingly
46,615
T890
Ledyard
3,012
T891
Litchfield
13,907
T892
Mansfield
2,630,447
T893
Meriden
259,564
T894
Middletown
727,324
T895
Montville
26,217
T896
New Britain
2,085,537
T897
New Haven
15,246,372
T898
New London
1,356,780
T899
Newington
176,884
T900
North Canaan
4,393
T901
Norwich
259,862
T902
Plainfield
16,116
T903
Simsbury
21,671
T904
Stafford
43,057
T905
Stamford
552,292
T906
Suffield
53,767
T907
Wallingford
61,586
T908
Waterbury
3,284,145
T909
West Hartford
211,483
T910
West Haven
339,563
T911
Windham
1,248,096
T912
Windsor
9,660
T913
Windsor Locks
32,533
T914
Borough of Danielson (Killingly)
2,232
T915
Borough of Litchfield
143
T916
Middletown: South Fire District
1,172
T917
Plainfield - Plainfield Fire District
309
T918
West Haven First Center (D1)
1,187
T919
West Haven: Allingtown FD (D3)
53,053
T920
West Haven: West Shore FD (D2)
35,065
(e) (1) For the fiscal year ending June 30, [2018] 2020, and each fiscal year thereafter, in the event that the total of grants payable to each municipality and district in accordance with the provisions of subsection (b) of this section exceeds the amount appropriated for the purposes of said subsection (b) for said fiscal years:
(A) The amount of the grant payable to each municipality for qualified state, municipal or tribal property and to each municipality or district for qualified college and hospital property shall be reduced proportionately, provided the percentage of the property taxes payable to a municipality or district with respect to such property shall not be lower than the percentage paid to the municipality or district for such property for the fiscal year ending June 30, 2015;
(B) The amount of the grant payable to each municipality or district for select college and hospital property shall be reduced as follows: (i) Tier one districts or municipalities shall each receive a grant in lieu of taxes equal to forty-two per cent of the property taxes that would have been paid to such municipality or district on select college and hospital property; (ii) tier two districts or municipalities shall each receive a grant in lieu of taxes equal to thirty-seven per cent of the property taxes that would have been paid to such municipality or district on select college and hospital property; and (iii) tier three districts or municipalities shall each receive a grant in lieu of taxes equal to thirty-two per cent of the property taxes that would have been paid to such municipality or district on select college and hospital property. Grants in excess of thirty-two per cent of the property taxes that would have been paid to tier one districts or municipalities and to tier two districts or municipalities on select college and hospital property shall be payable from the select payment in lieu of taxes account; and
(C) The amount of the grant payable to each municipality for select state property shall be reduced as follows: (i) Tier one municipalities shall each receive a grant in lieu of taxes equal to thirty-two per cent of the property taxes that would have been paid to such municipality for select state property; (ii) tier two municipalities shall each receive a grant in lieu of taxes equal to twenty-eight per cent of the property taxes that would have been paid to such municipality for select state property; and (iii) tier three municipalities shall each receive a grant in lieu of taxes equal to twenty-four per cent of the property taxes that would have been paid to such municipality for select state property. Grants in excess of twenty-four per cent of the property taxes that would have been paid to tier one municipalities and to tier two municipalities on select state property shall be payable from the select payment in lieu of taxes account.
(2) In the event that the total of grants payable to each municipality and district in accordance with the provisions of subsection (b) of this section and subdivision (1) of this subsection exceeds the amount appropriated for the purposes of said subsection and the amount available in the select payment in lieu of taxes account in any fiscal year, the amount of the grant payable to each municipality for state, municipal or tribal property and to each municipality or district for college and hospital property shall be reduced proportionately, provided (A) the grant payable to tier one districts or municipalities for select college and hospital property shall be ten percentage points more than the grant payable to tier three districts or municipalities for such property, (B) the grant payable to tier two districts or municipalities for select college and hospital property shall be five percentage points more than the grant payable to tier three districts or municipalities for such property, (C) the grant payable to tier one municipalities for select state property shall be eight percentage points more than the grant payable to tier three municipalities for such property, and (D) the grant payable to tier two municipalities for select state property shall be four percentage points more than the grant payable to tier three municipalities for such property. Grants to tier one municipalities or districts and grants to tier two municipalities or districts in excess of grants paid to tier three municipalities or districts that would have been paid on select college and hospital property shall be payable from the select payment in lieu of taxes account. Grants to tier one municipalities and grants to tier two municipalities in excess of grants paid to tier three municipalities that would have been paid on select state property shall be payable from the select payment in lieu of taxes account.
(f) Notwithstanding the provisions of subsections (a) to (d), inclusive, of this section, for any municipality receiving payments under section 15-120ss, property located in such municipality at Bradley International Airport shall not be included in the calculation of any state grant in lieu of taxes pursuant to this section.
(g) For purposes of this section, any real property which is owned by the John Dempsey Hospital Finance Corporation established pursuant to the provisions of sections 10a-250 to 10a-263, inclusive, or by one or more subsidiary corporations established pursuant to subdivision (13) of section 10a-254 and which is free from taxation pursuant to the provisions of section 10a-259 shall be deemed to be state-owned real property.
(h) The Office of Policy and Management shall report, in accordance with the provisions of section 11-4a, to the joint standing committee of the General Assembly having cognizance of matters relating to finance, revenue and bonding, on or before July 1, 2017, and on or before July first annually thereafter until July 1, 2020, with regard to the grants distributed in accordance with this section, and shall include in such reports any recommendations for changes in the grants.
Sec. 20. (NEW) (Effective January 1, 2017) (a) Beginning with the monthly period ending January 1, 2017, and each monthly period thereafter, each payment settlement entity, as defined in Section 6050W of the Internal Revenue Code, as defined in section 12-701 of the general statutes, that makes payments to a retailer in Connecticut in connection with a credit card or debit card transaction during the applicable monthly period shall file an informational report with the Commissioner of Revenue Services. Such report shall include a listing by retailer of each payment that was made to each retailer during the applicable monthly period, the date and time each payment was made to each retailer, the account number of the account in which each such payment was deposited, and the name of the financial institution in which each such account is maintained. The report for the monthly period ending January 1, 2017, shall be filed with the commissioner on or before February 20, 2017, and any report required to be filed thereafter shall be filed on or before the twentieth day of the month following the applicable monthly period.
(b) Each payment settlement entity shall electronically submit the informational report required under this section, on a form prescribed by the commissioner. The commissioner shall make such form available on or before December 1, 2016, and on or before December first annually thereafter.
(c) Any payment settlement entity that fails to file the informational report required under this section shall be subject to a penalty of one thousand dollars for each such failure. Any penalty imposed under this section shall not be subject to waiver.
(d) The commissioner may enter into agreements with payment settlement entities to facilitate the issuance of tax warrants on such entities under the provisions of section 12-35 of the general statutes for payments made by such entities to retailers in Connecticut.
Sec. 21. Section 12-263i of the 2016 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2016, and applicable to calendar quarters commencing on or after said date):
(a) As used in this section:
(1) "Ambulatory surgical center" means an entity included within the definition of said term that is set forth in 42 CFR 416.2 and that is licensed by the Department of Public Health as an outpatient surgical facility, and any other ambulatory surgical center that is Medicare certified;
(2) "Commissioner" means the Commissioner of Revenue Services; and
(3) "Department" means the Department of Revenue Services.
(b) (1) For each calendar quarter commencing on or after October 1, 2015, and prior to July 1, 2016, there is hereby imposed a tax on each ambulatory surgical center in this state to be paid each calendar quarter. The tax imposed by this [section] subdivision shall be at the rate of six per cent of the gross receipts of each ambulatory surgical center, except that such tax shall not be imposed on any amount of such gross receipts that constitutes either (A) the first million dollars of gross receipts of the ambulatory surgical center in the [applicable] fiscal year ending June 30, 2016, or (B) net patient revenue of a hospital that is subject to the tax imposed under this chapter.
(2) For each calendar quarter commencing on or after July 1, 2016, and prior to July 1, 2017, there is hereby imposed a tax on each ambulatory surgical center in this state to be paid each calendar quarter. The tax imposed by this subdivision shall be at the rate of five and one-half per cent of the gross receipts of each ambulatory surgical center, except that such tax shall not be imposed on any amount of such gross receipts that constitutes either (A) the first one million one hundred thousand dollars of gross receipts of the ambulatory surgical center in the fiscal year ending June 30, 2017, or (B) net patient revenue of a hospital that is subject to the tax imposed under this chapter.
(3) For each calendar quarter commencing on or after July 1, 2017, there is hereby imposed a tax on each ambulatory surgical center in this state to be paid each calendar quarter. The tax imposed by this subdivision shall be at the rate of five and one-quarter per cent of the gross receipts of each ambulatory surgical center, except that such tax shall not be imposed on any amount of such gross receipts that constitutes either (A) the first one million one hundred thousand dollars of gross receipts of the ambulatory surgical center in the applicable fiscal year, or (B) net patient revenue of a hospital that is subject to the tax imposed under this chapter.
(4) Nothing in this section shall prohibit an ambulatory surgical center from seeking remuneration for the tax imposed by this section.
[(2)] (5) Each ambulatory surgical center shall, on or before January 31, 2016, and thereafter on or before the last day of January, April, July and October of each year, render to the commissioner a return, on forms prescribed or furnished by the commissioner, reporting the name and location of such ambulatory surgical center, the entire amount of gross receipts generated by such ambulatory surgical center during the calendar quarter ending on the last day of the preceding month and such other information as the commissioner deems necessary for the proper administration of this section. The tax imposed under this section shall be due and payable on the due date of such return. Each ambulatory surgical center shall be required to file such return electronically with the department and to make payment of such tax by electronic funds transfer in the manner provided by chapter 228g, regardless of whether such ambulatory surgical center would have otherwise been required to file such return electronically or to make such tax payment by electronic funds transfer under the provisions of chapter 228g.
(c) Whenever the tax imposed under this section is not paid when due, a penalty of ten per cent of the amount due and unpaid or fifty dollars, whichever is greater, shall be imposed and interest at the rate of one per cent per month or fraction thereof shall accrue on such tax from the due date of such tax until the date of payment.
(d) The provisions of sections 12-548, 12-550 to 12-554, inclusive, and 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 had been incorporated in full into this section and had expressly referred to the tax imposed under this section, except to the extent that any provision is inconsistent with a provision in this section.
(e) For the fiscal year ending June 30, 2016, and each fiscal year thereafter, the Comptroller is authorized to record as revenue for each fiscal year the amount of tax imposed under the provisions of this section prior to the end of each fiscal year and which tax is received by the Commissioner of Revenue Services not later than five business days after the last day of July immediately following the end of each fiscal year.
Sec. 22. (NEW) (Effective January 1, 2017) There is established an account to be known as the "state-wide marketing and promotion 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 Economic and Community Development for the purposes of promoting tourism in the state in order to maximize the amount of revenue generated by the tax imposed under section 12-408 of the general statutes, as amended by this act, with respect to the occupancy of any room or rooms in a hotel or lodging house.
Sec. 23. Subdivision (1) of section 12-408 of the 2016 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective January 1, 2017, and applicable to sales occurring on or after said date):
(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 tax is hereby imposed on all retailers at the rate of six and 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, except, in lieu of said rate of six and thirty-five-hundredths per cent, the rates provided in subparagraphs (B) to (H), inclusive, of this subdivision;
(B) At [a] the 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;
(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] the 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;
(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;
(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;
(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;
(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;
(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] the rate of nine and thirty-five-hundredths per cent;
(H) With respect to the sale of (i) a motor vehicle for a sales price exceeding fifty thousand dollars, at [a] the rate of seven and three-fourths per cent on the entire sales price, (ii) jewelry, whether real or imitation, for a sales price exceeding five thousand dollars, at [a] the rate of seven and three-fourths 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] the rate of seven and three-fourths 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;
(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;
(J) For calendar quarters ending on or after September 30, 2011, except for calendar quarters ending on or after July 1, 2016, but prior to July 1, 2017, 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;
(K) (i) Notwithstanding the provisions of this section, for calendar months commencing on or after May 1, 2016, but prior to May 1, 2017, the commissioner shall deposit into the municipal revenue sharing account established pursuant to section 4-66l, as amended by this act, four and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision;
(ii) For calendar months commencing on or after May 1, 2017, but prior to July 1, 2017, the commissioner shall deposit into the municipal revenue sharing account established pursuant to section 4-66l, as amended by this act, six and three-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision;
(iii) For calendar months commencing on or after July 1, 2017, the commissioner shall deposit into the municipal revenue sharing account established pursuant to section 4-66l, as amended by this act, seven and nine-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision; and
(L) (i) Notwithstanding the provisions of this section, for calendar months commencing on or after December 1, 2015, but prior to October 1, 2016, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 four and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision;
(ii) For calendar months commencing on or after October 1, 2016, but prior to July 1, 2017, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 six and three-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision; [and]
(iii) For calendar months commencing on or after July 1, 2017, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 seven and nine-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision; and
(M) For calendar months commencing on or after January 1, 2017, the commissioner shall deposit into the state-wide marketing and promotion account established under section 22 of this act nine per cent of the amounts received by the state from the tax imposed under subparagraph (B) of this subdivision.
Sec. 24. (NEW) (Effective from passage) (a) For the purposes of this section and section 25 of this act:
(1) "Daily fantasy sports contest" means a contest in which the offer or award of a prize is connected to the statistical performance or finishing position of one or more individual competitors in an underlying amateur or professional sports competition, but does not include the offer or award of a prize to a winner of or competitor in the underlying competition itself;
(2) "Contest of chance" means a contest in which the outcome of such contest depends in a material degree upon an element of chance;
(3) "Operator" means the operator of a daily fantasy sports contest; and
(4) "Entry fee" means the amount of cash or cash equivalent that is required to be paid by a daily fantasy sports contest participant who resides in this state to a daily fantasy sports contest operator to participate in a daily fantasy sports contest.
(b) The Commissioner of Consumer Protection shall adopt regulations, in accordance with the provisions of chapter 54 of the general statutes, to protect contest participants who pay an entry fee to an operator to play daily fantasy sports contests for prizes from unfair or deceptive acts or practices that may arise in such daily fantasy sports contests. Such regulations shall include, but need not be limited to: (1) A provision that daily fantasy sports contests are not contests of chance; (2) a prohibition on operators allowing persons under the age of eighteen to participate in any daily fantasy sports contests held or promoted by such operators; (3) protections for contest participants' funds on deposit with operators; (4) requirements regarding truthful advertising by operators; (5) procedures to ensure the integrity of all daily fantasy sports contests offered in this state; (6) protections for problem gamblers with respect to daily fantasy sports contests; (7) a registration requirement for operators; (8) an initial registration fee of fifty thousand dollars for operators and an annual registration renewal fee not to exceed ten thousand dollars for each such operator, except that (A) no such fee may exceed ten per cent of the entry fees collected by an operator, less the amount of cash or cash equivalent paid by such operator to daily fantasy sports contest participants in this state, and (B) the amount of any surcharge due in a calendar year pursuant to section 25 of this act shall be deducted annually from the initial registration fee or the annual registration fee, as applicable, for such calendar year; and (9) reporting requirements and procedures for demonstration of eligibility for a reduction of fees pursuant to subdivision (8) of this subsection.
(c) A violation of the regulations adopted pursuant to subsection (b) of this section shall be an unfair or deceptive act or practice in the conduct of trade or commerce under subsection (a) of section 42-110b of the general statutes.
Sec. 25. (NEW) (Effective from passage) (a) For the purposes of this section, "gross receipts" means the total of all entry fees collected by an operator less the amount of cash or cash equivalent paid by such operator to daily fantasy sports contest players in this state.
(b) (1) For each month commencing on or after the effective date of the regulations adopted pursuant to this section and subsection (b) of section 24 of this act, there is hereby imposed a surcharge on each daily fantasy sports contest involving one or more contest participants in this state who pay an entry fee to an operator to play such daily fantasy sports contest. The surcharge imposed by this section shall be at the rate of eight and three-quarters per cent of the gross receipts of each operator for such daily fantasy sports contest.
(2) Each operator shall establish a separate surcharge bank account with a financial institution, as defined in section 36a-41 of the general statutes, to which the operator shall deposit the surcharge payable pursuant to this subsection and which shall be kept separate and apart from all other funds and assets of such operator.
(3) Any separate bank account required pursuant to subdivision (2) of this subsection shall be established under the designation, "(Name of person required to establish account), Trustee, Special Fund in Trust for the State of Connecticut, Department of Consumer Protection under section 25 of this act." The surcharge deposited in such account shall constitute a fund in trust for the state of Connecticut payable only to the Department of Consumer Protection. No other funds shall be deposited in such separate account for any reason other than for maintenance of the account. Any surcharge deposited in such account shall constitute property of the state and shall not be subject to any lien.
(4) If, without prior authorization of the Commissioner of Consumer Protection, an operator or any person on behalf of such operator withdraws any amount of surcharge from a separate account established pursuant to this subsection for any reason other than to remit such surcharge to the commissioner, such operator or person shall be deemed to have stolen state property and shall be subject to the penalties for larceny under sections 53a-122 to 53a-125b, inclusive, of the general statutes, depending on the amount involved. Each unauthorized withdrawal shall constitute a separate offense.
(5) The commissioner may at any time request from the financial institution an accounting of any such separate account maintained by the financial institution. Within two business days of receipt of a request from the commissioner, the financial institution shall provide the commissioner with such accounting. If a financial institution fails to provide the commissioner with an accounting within the time prescribed by this subdivision, the financial institution shall be subject to a penalty of one hundred dollars per day until the requested accounting is provided to the commissioner. Any penalty imposed pursuant to this subdivision shall not be subject to waiver.
(c) (1) If an operator fails to remit a surcharge as provided in subsection (b) of this section and the Commissioner of Consumer Protection determines that the collection of such surcharge will be jeopardized by delay, the commissioner may withdraw such surcharge from such operator's separate bank account. Prior to withdrawing such surcharge from the operator's separate bank account, the commissioner shall serve notice of such withdrawal on the financial institution. Such notice, which may be served on the financial institution by mailing a copy of such notice by certified mail, return receipt requested, or by electronic mail or facsimile machine, shall contain the specific amount of surcharge sought by the commissioner. Upon receipt of such notice from the commissioner, if such account contains an amount of surcharge equal to or in excess of the amount sought by the commissioner, the financial institution shall immediately pay over to the commissioner the amount of surcharge requested by the commissioner. If such account contains an amount of surcharge that is less than the amount sought by the commissioner, the financial institution shall pay to the commissioner the full amount of surcharge that is in such account.
(2) If, upon receipt of notice from the commissioner, the financial institution fails or refuses to pay to the commissioner the amount of surcharge sought by the commissioner from a separate account established pursuant to subsection (b) of this section, such financial institution shall be liable to the commissioner for the amount of surcharge that the financial institution failed or refused to pay to the commissioner, unless there are insufficient funds to satisfy such amount in the separate account. The amount of surcharge paid by the financial institution shall be applied toward the payment of the amount of surcharge due to the commissioner by the operator. The commissioner may file a petition with the superior court for the judicial district of Hartford to compel the financial institution to turn over the amount of surcharge sought by the commissioner. If the commissioner files such petition, the commissioner shall be entitled to interest from the financial institution on the amount of surcharge sought by the commissioner. The amount of surcharge sought by the commissioner shall bear interest at the rate of two-thirds of one per cent per month or fraction thereof from the date the commissioner served notice on the financial institution under subdivision (1) of this subsection. The commissioner may seek, and the court may impose, penalties against the financial institution for its failure to comply with the provisions of this subdivision.
(3) Contemporaneously with serving notice to the financial institution, the commissioner shall provide written notice to the operator who established such separate bank account of such operator's right to file a claim with the commissioner if such account contains funds other than the surcharge that constitute the state's property. Such notice shall be given in person, left at the dwelling or usual place of business of such operator, or sent by certified mail, return receipt requested, to such operator's last-known address, and such operator shall have ten days from the date of service to file a claim with the commissioner. All claims made under this subdivision shall be filed on forms prescribed by the commissioner. Failure to file a claim within the time prescribed under this subdivision shall constitute a waiver of any demand against the state.
(4) Not later than thirty days following receipt of a claim under subdivision (3) of this subsection, the commissioner shall determine whether such claim is valid and, if so determined, shall return to the operator only those funds that are not state property. Such funds shall not be subject to offset by the state. If the commissioner determines that such claim is not valid, either in whole or in part, the commissioner shall mail a denial notice to the operator.
(5) On or before the seventh day after the mailing of a denial notice, the operator may file with the commissioner a written protest against the denial notice in which the operator sets forth the grounds on which the protest is based. If a protest is filed, the commissioner shall reconsider the denial.
(6) The commissioner shall mail notice of the commissioner's determination to the operator, which notice shall set forth briefly the commissioner's findings of fact and the basis of decision in each case decided in whole or in part adversely to the operator.
(7) Any operator who is aggrieved because of a determination of the commissioner under this subsection may, within one month after service of notice of such determination, take an appeal therefrom to the superior court for the judicial district of Hartford, which appeal shall be accompanied by a citation to the commissioner to appear before said court.
(8) The actions of the commissioner under this subsection shall not constitute collection actions for purposes of section 12-35 of the general statutes or chapter 906 of the general statutes.
(d) The Commissioner of Consumer Protection shall adopt regulations, in accordance with the provisions of chapter 54 of the general statutes, for the assessment and collection of the surcharge imposed by this section. Such regulations shall include, but need not be limited to: (1) Requirements for the filing of returns with information the commissioner deems necessary for the proper administration of the provisions of this section; (2) penalties for delinquency, provided the commissioner may waive all or part of such penalties if it is proven to the commissioner's satisfaction that the failure to pay the surcharge within the time required was due to reasonable cause and was not intentional or due to neglect; and (3) requirements for surcharge bank accounts established pursuant to subsection (b) of this section.
Sec. 26. Subdivision (2) of section 53-278a of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):
(2) "Gambling" means risking any money, credit, deposit or other thing of value for gain contingent in whole or in part upon lot, chance or the operation of a gambling device, including the playing of a casino gambling game such as blackjack, poker, craps, roulette or a slot machine, but does not include: Legal contests of skill, speed, strength or endurance in which awards are made only to entrants or the owners of entries; legal business transactions which are valid under the law of contracts; activity legal under the provisions of sections 7-169 to 7-186, inclusive; any lottery or contest conducted by or under the authority of any state of the United States, Commonwealth of Puerto Rico or any possession or territory of the United States; [and] other acts or transactions expressly authorized by law on or after October 1, 1973, and daily fantasy sports contests, as defined in section 24 of this act;
Sec. 27. Section 12-217zz of the 2016 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective January 1, 2017, and applicable to income years commencing on or after January 1, 2017):
(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 shall be as follows:
(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;
(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;
(3) Notwithstanding the provisions of subdivision (2) of this subsection, any taxpayer that possesses excess credits may utilize the excess credits as follows:
(A) For income years commencing on or after January 1, 2016, and prior to January 1, 2017, the aggregate amount of tax credits and excess credits allowable shall not exceed fifty-five 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;
(B) For income years commencing on or after January 1, 2017, and prior to January 1, 2018, the aggregate amount of tax credits and excess credits allowable shall not exceed sixty 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;
(C) For income years commencing on or after January 1, 2018, and prior to January 1, 2019, the aggregate amount of tax credits and excess credits allowable shall not exceed sixty-five 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;
(D) For income years commencing on or after January 1, 2019, the aggregate amount of tax credits and excess credits 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;
(4) Notwithstanding the provisions of subdivisions (2) and (3) of this subsection, for income years commencing on or after January 1, 2017, and prior to January 1, 2018, 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 said subdivisions to the extent the amount of credits otherwise allowable under sections 12-217j and 12-217n exceed the amount specified in said subdivisions, 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 sixty-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;
(5) Notwithstanding the provisions of subdivisions (2) and (3) of this subsection, for income years commencing on January 1, 2018, and prior to January 1, 2019, 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 said subdivisions to the extent the amount of credits otherwise allowable under sections 12-217j and 12-217n exceed the amount specified in said subdivisions, 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 seventy 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;
[(4)] (6) For purposes of this subsection, "excess credits" means any remaining credits available under section 12-217j, 12-217n or 32-9t after tax credits are utilized in accordance with subdivision (2) of this subsection.
(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.
(2) (A) The taxpayer's average monthly net employee gain for an income year shall be multiplied by six thousand dollars.
(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.
(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.
Sec. 28. Section 12-263b of the 2016 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2016, and applicable to calendar quarters commencing on or after July 1, 2016):
(a) [For] Except as provided in subsection (c) of this section, 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.
(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.
(c) To the extent permitted by federal law, for each calendar quarter commencing on or after July 1, 2016, the tax set forth in subsection (a) of this section shall not be imposed on any hospital in this state that is not part of a hospital system, as defined in section 19a-486i, if such hospital (1) has one hundred sixty or fewer beds, (2) is located in a municipality that is not contiguous to any other municipality with a hospital located in such other municipality, and (3) had less than thirty-five million dollars of annual net patient revenue for the provision of inpatient services in the base year determined under subsection (a) of this section.
[(c)] (d) Notwithstanding any other provision of law, for each calendar quarter commencing on or after July 1, 2015, and prior to January 1, 2016, the amount of tax credit or credits otherwise allowable against the taxes imposed under sections 12-263a to 12-263e, inclusive, and 12-263i, as amended by this act, shall not exceed fifty and one one-hundredths per cent of the amount of tax due under sections 12-263a to 12-263e, inclusive, and 12-263i, as amended by this act, with respect to such calendar quarter prior to the application of such credit or credits. For each calendar quarter commencing on or after January 1, 2016, and prior to January 1, 2017, the amount of tax credit or credits otherwise allowable against the taxes imposed under sections 12-263a to 12-263e, inclusive, and 12-263i, as amended by this act, shall not exceed fifty-five per cent of the amount of tax due under sections 12-263a to 12-263e, inclusive, and 12-263i, as amended by this act, with respect to such calendar quarter prior to the application of such credit or credits. For each calendar quarter commencing on or after January 1, 2017, and prior to January 1, 2018, the amount of tax credit or credits otherwise allowable against the taxes imposed under sections 12-263a to 12-263e, inclusive, and 12-263i, as amended by this act, shall not exceed sixty per cent of the amount of tax due under sections 12-263a to 12-263e, inclusive, and 12-263i, as amended by this act, with respect to such calendar quarter prior to the application of such credit or credits. For each calendar quarter commencing on or after January 1, 2018, and prior to January 1, 2019, the amount of tax credit or credits otherwise allowable against the taxes imposed under sections 12-263a to 12-263e, inclusive, and 12-263i, as amended by this act, shall not exceed sixty-five per cent of the amount of tax due under sections 12-263a to 12-263e, inclusive, and 12-263i, as amended by this act, with respect to such calendar quarter prior to the application of such credit or credits. For each calendar quarter commencing on or after January 1, 2019, the amount of tax credit or credits otherwise allowable against the taxes imposed under sections 12-263a to 12-263e, inclusive, and 12-263i, as amended by this act, shall not exceed seventy per cent of the amount of tax due under sections 12-263a to 12-263e, inclusive, and 12-263i, as amended by this act, with respect to such calendar quarter prior to the application of such credit or credits.
Sec. 29. Section 3-115b of the 2016 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):
(a) Commencing with the fiscal year ending June 30, 2014, the Comptroller, in the Comptroller's sole discretion, may initiate a process intended to result in the implementation of the use of generally accepted accounting principles, as prescribed by the Governmental Accounting Standards Board, with respect to the preparation and maintenance of the annual financial statements of the state pursuant to section 3-115.
(b) Commencing with the fiscal year ending June 30, 2014, the Secretary of the Office of Policy and Management shall initiate a process intended to result in the implementation of generally accepted accounting principles, as prescribed by the Governmental Accounting Standards Board, with respect to the preparation of the biennial budget of the state.
(c) The Comptroller shall establish an opening combined balance sheet for each appropriated fund as of July 1, 2013, on the basis of generally accepted accounting principles. The accumulated deficit in the General Fund on June 30, 2013, as determined on the basis of generally accepted accounting principles and identified in the comprehensive annual financial report of the state as the unassigned negative balance of the General Fund on said date, reduced by any funds deposited in the General Fund from other resources for the purpose of reducing the negative unassigned balance of the fund, shall be amortized in equal increments in each fiscal year of each biennial budget, commencing with the fiscal year ending June 30, 2016, and for the succeeding twelve fiscal years. The Comptroller shall, to the extent necessary to report the fiscal position of the state in accordance with generally accepted accounting principles, reconcile the unassigned balance in the General Fund at the end of each fiscal year to the unassigned balance in the General Fund on June 30, 2013, the portion already amortized and any unassigned balance created after June 30, 2013.
(d) The unreserved negative balance in the General Fund reported in the comprehensive annual financial report issued by the Comptroller for the fiscal year ending June 30, 2014, reduced by (1) the negative unassigned balance in the General Fund for the fiscal year ending June 30, 2013, and (2) any funds from other resources deposited in the General Fund for the purpose of reducing the negative unassigned balance of the fund shall be amortized in equal increments in each fiscal year of each biennial budget, commencing with the fiscal year ending June 30, [2017] 2018, and for the succeeding [eleven] ten fiscal years.
Sec. 30. Subparagraph (B) of subdivision (20) of subsection (a) of section 12-701 of the 2016 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to taxable years commencing on or after January 1, 2017):
(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, 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)(xi) 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] years commencing January 1, 2016, and January 1, 2017, twenty-five per cent of the income received from the state teachers' retirement system, and for the taxable year commencing January 1, [2017] 2018, and each taxable year thereafter, fifty per cent of the income received from the state teachers' retirement system.
Sec. 31. Section 12-409 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):
(a) No person shall engage in or transact business as a seller within this state, unless a permit or permits have been issued to such person as prescribed in this section.
(b) Every person desiring to engage in or conduct business as a seller within this state shall file with the commissioner an application for a permit for each place of business. Every application for a permit shall be made upon a form prescribed by the commissioner and shall set forth the name under which the applicant transacts or intends to transact business, the location of the applicant's place or places of business and such other information as the commissioner requires. The application shall be signed by the owner if a natural person; in the case of an association or partnership, by a member or partner; in the case of a corporation, by an executive officer or some person specifically authorized by the corporation to sign the application.
(c) (1) At the time of making an initial application the applicant shall pay to the Commissioner of Revenue Services a permit fee of one hundred dollars for each permit.
(2) Any permit issued on or after July 1, 1985, but prior to October 1, 2003, shall expire biennially on the anniversary date of the issuance of such permit unless renewed in accordance with such procedure and application form as prescribed by the commissioner.
(3) Any permit issued on or after October 1, 2003, [shall expire on the fifth anniversary date of the issuance of such permit unless renewed in accordance with such procedure and application form as prescribed by the commissioner.] but prior to January 1, 2017, that is in effect on January 1, 2017, shall expire on said date unless (A) such permit is renewed in accordance with such procedure and application form as prescribed by the commissioner, and (B) the permit holder pays to the commissioner a permit renewal fee as follows: (i) Three hundred fifty dollars for each permit renewal issued to a person whose total tax liability for the twelve-month period ending on the preceding June thirtieth was four thousand dollars or more; (ii) one hundred dollars for each permit renewal issued to a person whose total tax liability for the twelve-month period ending on the preceding June thirtieth was less than four thousand dollars; and (iii) fifty dollars for each permit renewal issued to a person whose total tax liability for the twelve-month period ending on the preceding June thirtieth was less than one thousand dollars.
(4) Any permit issued on or after January 1, 2017, shall expire biennially on the anniversary date of the issuance of such permit, unless (A) such permit is renewed in accordance with such procedure and application form as prescribed by the commissioner, and (B) the permit holder pays to the commissioner a permit renewal fee in the amount required under subdivision (3) of this subsection based on total tax liability.
(d) After compliance with subsections (a), (b) and (c) of this section by the applicant, the commissioner shall grant and issue to such applicant a separate permit for each place of business within the state. A permit is not assignable and is valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. It shall at all times be conspicuously displayed at the place for which issued. Only a person actively engaging in or conducting business as a seller may hold a permit. Any person not so engaged shall surrender the permit to the commissioner for cancellation.
(e) A seller whose permit has been suspended or revoked shall pay to the Commissioner of Revenue Services a fee of one hundred dollars for the reissuance of a permit.
(f) Whenever any person fails to comply with any provision of this chapter relating to the sales tax or any regulation of the commissioner relating to the sales tax prescribed and adopted under this chapter, the commissioner, upon hearing, after giving such person ten days' notice in writing specifying the time and place of hearing and requiring such person to show cause why such person's permit or permits should not be revoked, may revoke or suspend any one or more of the permits held by the person. The notice may be served personally or by registered or certified mail. The commissioner shall not issue a new permit after the revocation of a permit unless the commissioner is satisfied that the former holder of the permit will comply with the provisions of this chapter relating to the sales tax and the regulations of the commissioner.
(g) Whenever any seller files returns for four successive monthly or quarterly periods, or for two successive annual periods, as the case may be, showing no sales, the commissioner, upon hearing, after giving such seller thirty days notice, in writing, specifying the time and place of hearing and requiring such seller to show cause why such seller's permit or permits should not be cancelled, may cancel one or more of the permits held by such seller. The notice may be served personally or by mail. The commissioner shall not issue a new permit after the cancellation of a permit unless the commissioner is satisfied that the former holder of the permit will make sales subject to the provisions of this chapter relating to the sales tax and the regulations of the commissioner.
(h) (1) Any person who knowingly violates any provision of this section shall be fined not more than five hundred dollars or imprisoned not more than three months or both for each offense.
(2) Any person who fails to secure or renew a permit as provided in this section shall be subject to a civil penalty of two hundred fifty dollars for the first day such person engages in or transacts business without a permit and one hundred dollars for each subsequent day such person engages in or transacts business without such permit. Subject to the provisions of section 12-3a, the commissioner may waive all or any part of the civil penalty provided in this subdivision if it is proven to the commissioner's satisfaction that the failure to secure or renew such permit was due to reasonable cause and was not intentional or due to neglect.
Sec. 32. Subsection (a) of section 12-217g of the 2016 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017, and applicable to income or taxable years commencing on or after January 1, 2017):
(a) (1) There shall be allowed a credit for any taxpayer against the tax imposed under this chapter or chapter 229, other than the liability imposed by section 12-707, for any income year or taxable year with respect to each apprenticeship in the manufacturing trades commenced by such taxpayer in such year under a qualified apprenticeship training program as described in this section, certified in accordance with regulations adopted by the Labor Commissioner and registered with the Connecticut State Apprenticeship Council established under section 31-22n, in an amount equal to six dollars per hour multiplied by the total number of hours worked during the income year or taxable year by apprentices in the first half of a two-year term of apprenticeship and the first three-quarters of a four-year term of apprenticeship, provided the amount of credit allowed for any income year or taxable year with respect to each such apprenticeship may not exceed seven thousand five hundred dollars or fifty per cent of actual wages paid in such income year or taxable year to an apprentice in the first half of a two-year term of apprenticeship or in the first three-quarters of a four-year term of apprenticeship, whichever is less.
[(2) Effective for income years commencing on and after January 1, 2015, for purposes of this subsection, "taxpayer" includes an affected business entity, as defined in section 12-284b. Any affected business entity allowed a credit under this subsection may sell, assign or otherwise transfer such credit, in whole or in part, to one or more taxpayers to offset any state tax due or otherwise payable by such taxpayers under this chapter, or, with respect to income years commencing on or after January 1, 2016, chapter 212 or 227, provided such credit may be sold, assigned or otherwise transferred, in whole or in part, not more than three times.]
(2) If the taxpayer is an S corporation or an entity treated as a partnership for federal income tax purposes, the shareholders or partners of such taxpayer may claim the credit. If the taxpayer is a single member limited liability company that is disregarded as an entity separate from its owner, the limited liability company's owner may claim the credit.
This act shall take effect as follows and shall amend the following sections:
Section 1 July 1, 2016 31-97
Sec. 2 from passage 12-217jj(a)(3)
Sec. 3 July 1, 2016 30-53
Sec. 4 July 1, 2016 7-34a(a)(1)
Sec. 5 July 1, 2016 7-73
Sec. 6 July 1, 2016 19a-323(b)
Sec. 7 from passage 45a-107
Sec. 8 from passage 45a-107b(a)
Sec. 9 January 1, 2017 12-541
Sec. 10 January 1, 2017 12-579
Sec. 11 July 1, 2017, and applicable to sales occurring on or after July 1, 2017 12-408(1)
Sec. 12 July 1, 2016, and applicable to sales occurring on or after said date 12-407(a)(37)(OO)
Sec. 13 July 1, 2017, and applicable to sales occurring on and after said date 12-412
Sec. 14 January 1, 2017, and applicable to taxable years commencing on or after January 1, 2017 12-702(a)(2)
Sec. 15 January 1, 2017, and applicable to taxable years commencing on or after January 1, 2017 12-703(a)(2)(I)
Sec. 16 January 1, 2017, and applicable to taxable years commencing on or after January 1, 2017 12-703(a)(2)
Sec. 17 from passage 22a-200c
Sec. 18 from passage 4-66l
Sec. 19 from passage 12-18b
Sec. 20 January 1, 2017 New section
Sec. 21 July 1, 2016, and applicable to calendar quarters commencing on or after said date 12-263i
Sec. 22 January 1, 2017 New section
Sec. 23 January 1, 2017, and applicable to sales occurring on or after said date 12-408(1)
Sec. 24 from passage New section
Sec. 25 from passage New section
Sec. 26 from passage 53-278a(2)
Sec. 27 January 1, 2017, and applicable to income years commencing on or after January 1, 2017 12-217zz
Sec. 28 July 1, 2016, and applicable to calendar quarters commencing on or after July 1, 2016 12-263b
Sec. 29 from passage 3-115b
Sec. 30 from passage and applicable to taxable years commencing on or after January 1, 2017 12-701(a)(20)(B)
Sec. 31 from passage 12-409
Sec. 32 July 1, 2017, and applicable to income or taxable years commencing on or after January 1, 2017 12-217g(a)
This act shall take effect as follows and shall amend the following sections:
Section 1
July 1, 2016
31-97
Sec. 2
from passage
12-217jj(a)(3)
Sec. 3
July 1, 2016
30-53
Sec. 4
July 1, 2016
7-34a(a)(1)
Sec. 5
July 1, 2016
7-73
Sec. 6
July 1, 2016
19a-323(b)
Sec. 7
from passage
45a-107
Sec. 8
from passage
45a-107b(a)
Sec. 9
January 1, 2017
12-541
Sec. 10
January 1, 2017
12-579
Sec. 11
July 1, 2017, and applicable to sales occurring on or after July 1, 2017
12-408(1)
Sec. 12
July 1, 2016, and applicable to sales occurring on or after said date
12-407(a)(37)(OO)
Sec. 13
July 1, 2017, and applicable to sales occurring on and after said date
12-412
Sec. 14
January 1, 2017, and applicable to taxable years commencing on or after January 1, 2017
12-702(a)(2)
Sec. 15
January 1, 2017, and applicable to taxable years commencing on or after January 1, 2017
12-703(a)(2)(I)
Sec. 16
January 1, 2017, and applicable to taxable years commencing on or after January 1, 2017
12-703(a)(2)
Sec. 17
from passage
22a-200c
Sec. 18
from passage
4-66l
Sec. 19
from passage
12-18b
Sec. 20
January 1, 2017
New section
Sec. 21
July 1, 2016, and applicable to calendar quarters commencing on or after said date
12-263i
Sec. 22
January 1, 2017
New section
Sec. 23
January 1, 2017, and applicable to sales occurring on or after said date
12-408(1)
Sec. 24
from passage
New section
Sec. 25
from passage
New section
Sec. 26
from passage
53-278a(2)
Sec. 27
January 1, 2017, and applicable to income years commencing on or after January 1, 2017
12-217zz
Sec. 28
July 1, 2016, and applicable to calendar quarters commencing on or after July 1, 2016
12-263b
Sec. 29
from passage
3-115b
Sec. 30
from passage and applicable to taxable years commencing on or after January 1, 2017
12-701(a)(20)(B)
Sec. 31
from passage
12-409
Sec. 32
July 1, 2017, and applicable to income or taxable years commencing on or after January 1, 2017
12-217g(a)
FIN Joint Favorable Subst.
FIN
Joint Favorable Subst.