| 11 | 11 | | |
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| 12 | 12 | | AN ACT CONCERNING INCOME TAX REFUND CONTRIBUTIONS TO SUPPORT THE ARTS. |
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| 13 | 13 | | |
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| 14 | 14 | | Be it enacted by the Senate and House of Representatives in General Assembly convened: |
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| 15 | 15 | | |
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| 16 | 16 | | Section 1. Section 12-743 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2016): |
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| 17 | 17 | | |
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| 18 | 18 | | (a) Any taxpayer filing a return under this chapter may contribute any part of a refund under this chapter to (1) the organ transplant account established pursuant to section 17b-288, (2) the AIDS research education account established pursuant to section 19a-32a, (3) the endangered species, natural area preserves and watchable wildlife account established pursuant to section 22a-27l, (4) the breast cancer research and education account established pursuant to section 19a-32b, (5) the safety net services account established pursuant to section 17b-112f, [or] (6) an individual savings plan established under the Connecticut Higher Education Trust established pursuant to sections 3-22f to 3-22p, inclusive, or to the CHET Baby Scholars fund established pursuant to section 3-22u, or (7) the support Connecticut arts and culture account established pursuant to section 2 of this act. Such contribution shall be made by indicating on the tax return, in a manner provided for by the Commissioner of Revenue Services pursuant to subsection (b) of this section, the amount to be contributed to the account. |
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| 19 | 19 | | |
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| 20 | 20 | | (b) (1) The Commissioner of Revenue Services shall revise the tax return form to implement the provisions of subsection (a) of this section, which form shall include spaces on the return in which taxpayers may indicate their intention to make a contribution, in a whole dollar amount, in accordance with this section. The commissioner shall include in the instructions accompanying the tax return a description of the purposes for which the organ transplant account, the AIDS research education account, the endangered species, natural area preserves and watchable wildlife account, the breast cancer research and education account, the safety net services account, [and] the Connecticut Higher Education Trust and the support Connecticut arts and culture account were created. |
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| 21 | 21 | | |
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| 22 | 22 | | (2) For purposes of facilitating the registration of a taxpayer as an organ donor, the commissioner shall include information in the instructions accompanying the tax return that (A) indicates the manner by which a taxpayer may contact an organ donor registry organization, or (B) provides electronic links to appropriate organ donor registry organizations for such purpose. |
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| 23 | 23 | | |
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| 24 | 24 | | (3) For purposes of facilitating the participation of a taxpayer in the Connecticut Higher Education Trust and the CHET Baby Scholars fund, the commissioner shall include spaces on the return, as provided in subdivision (1) of this subsection as follows: (A) There shall be a space indicating a taxpayer's intention to contribute any part of a refund to someone known to the taxpayer who is a designated beneficiary, as defined in section 3-22f, including a space for the taxpayer to provide the name and Social Security number of such designated beneficiary; and (B) there shall be a space indicating a taxpayer's intention to contribute any part of a refund to the CHET Baby Scholars fund, including a description of such fund and a statement that such contribution shall not benefit a specific child. The commissioner shall include information in the instructions accompanying the tax return that indicates the manner by which the taxpayer may contact the administrator of the Connecticut Higher Education Trust and the CHET Baby Scholars fund, or provides electronic links to such administrator for such purpose. |
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| 25 | 25 | | |
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| 26 | 26 | | (c) A designated contribution of all or part of any refund shall be irrevocable upon the filing of the return and shall be made in the full amount designated if the refund found due the taxpayer upon the initial processing of the return, and after any deductions required by this chapter, is greater than or equal to the designated contribution. If the refund due, as determined upon initial processing, and after any deductions required by this chapter, is less than the designated contribution, the contribution shall be made in the full amount of the refund. The Commissioner of Revenue Services shall subtract the amount of any contribution of all or part of any refund from the amount of the refund initially found due the taxpayer and shall certify the difference to the Secretary of the Office of Policy and Management and the Treasurer for payment to the taxpayer in accordance with this chapter. For the purposes of any subsequent determination of the taxpayer's net tax payment, such contribution shall be considered a part of the refund paid to the taxpayer. |
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| 27 | 27 | | |
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| 28 | 28 | | (d) Except for any funds collected for purposes of subdivision (6) of subsection (a) of this section, the Commissioner of Revenue Services, after notification of and approval by the Secretary of the Office of Policy and Management, may deduct and retain from the remaining funds so collected an amount equal to the costs of implementing this section and sections 17b-288, 19a-32a, 22a-27l, 19a-32b, [and] 17b-112f and section 2 of this act but not to exceed seven and one-half per cent of the funds contributed in any fiscal year and in no event shall exceed the total cost of implementation of said sections. |
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| 29 | 29 | | |
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| 30 | 30 | | Sec. 2. (NEW) (Effective July 1, 2016) There is established an account to be known as the "support Connecticut arts and culture account" which shall be a separate, nonlapsing account within the General Fund. Any moneys collected under the contribution system established under section 12-743 of the general statutes, as amended by this act, shall be deposited by the Commissioner of Revenue Services into the account. The account may also receive moneys from public and private sources and from the federal government. All moneys deposited in the account shall be used by the Department of Economic and Community Development or persons acting under a contract with the department to (1) encourage participation in and promotion, development, acceptance and appreciation of artistic and cultural activities, including, but not limited to, music, theater, dance, painting, sculpture, architecture, literature, film and allied arts and crafts, and (2) promote the income tax contribution system and the support Connecticut arts and culture account in accordance with this section and section 12-743 of the general statutes, as amended by this act. Expenditures from the account in any fiscal year for the promotion of the income tax contribution system or the account shall not exceed ten per cent of the amount of moneys raised during the previous fiscal year, provided such limitation shall not apply to an expenditure of not more than fifteen thousand dollars from the account on or before July 1, 2017, to reimburse expenditures made on or before said date, with prior written authorization of the Commissioner of Economic and Community Development, by private organizations to promote the income tax contribution system and the account. |
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| 31 | 31 | | |
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| 32 | 32 | | |
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| 33 | 33 | | |
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| 34 | 34 | | |
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| 35 | 35 | | This act shall take effect as follows and shall amend the following sections: |
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| 36 | 36 | | Section 1 July 1, 2016 12-743 |
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| 37 | 37 | | Sec. 2 July 1, 2016 New section |
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| 38 | 38 | | |
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| 39 | 39 | | This act shall take effect as follows and shall amend the following sections: |
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| 40 | 40 | | |
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| 41 | 41 | | Section 1 |
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| 42 | 42 | | |
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| 43 | 43 | | July 1, 2016 |
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| 44 | 44 | | |
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| 45 | 45 | | 12-743 |
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| 46 | 46 | | |
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| 47 | 47 | | Sec. 2 |
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| 48 | 48 | | |
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| 49 | 49 | | July 1, 2016 |
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| 50 | 50 | | |
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| 51 | 51 | | New section |
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| 52 | 52 | | |
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| 53 | 53 | | |
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| 54 | 54 | | |
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| 55 | 55 | | CE Joint Favorable Subst. |
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