9 | | - | Section 1. (Effective from passage) The following sums are appropriated from the GENERAL FUND for the annual periods indicated for the purposes described. |
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10 | | - | |
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11 | | - | |
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12 | | - | |
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13 | | - | 2017-2018 2018-2019 |
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| 34 | + | Section 1. (Effective from passage) The following sums are appropriated from the GENERAL FUND for the annual period indicated for the purposes described. |
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| 35 | + | |
---|
| 36 | + | |
---|
| 37 | + | |
---|
| 38 | + | T1 2017-2018 |
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| 39 | + | T2 LEGISLATIVE |
---|
| 40 | + | T3 |
---|
| 41 | + | T4 LEGISLATIVE MANAGEMENT |
---|
| 42 | + | T5 Personal Services 39,468,161 |
---|
| 43 | + | T6 Other Expenses 12,041,772 |
---|
| 44 | + | T7 Interim Salary/Caucus Offices 430,232 |
---|
| 45 | + | T8 New England Board of Higher Education 170,652 |
---|
| 46 | + | T9 AGENCY TOTAL 52,110,817 |
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| 47 | + | T10 |
---|
| 48 | + | T11 AUDITORS OF PUBLIC ACCOUNTS |
---|
| 49 | + | T12 Personal Services 9,792,726 |
---|
| 50 | + | T13 Other Expenses 272,143 |
---|
| 51 | + | T14 AGENCY TOTAL 10,064,869 |
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| 52 | + | T15 |
---|
| 53 | + | T16 COMMISSION ON WOMEN, CHILDREN AND SENIORS |
---|
| 54 | + | T17 Personal Services 475,000 |
---|
| 55 | + | T18 Other Expenses 10,000 |
---|
| 56 | + | T19 AGENCY TOTAL 485,000 |
---|
| 57 | + | T20 |
---|
| 58 | + | T21 COMMISSION ON EQUITY AND OPPORTUNITY |
---|
| 59 | + | T22 Personal Services 475,000 |
---|
| 60 | + | T23 Other Expenses 10,000 |
---|
| 61 | + | T24 AGENCY TOTAL 485,000 |
---|
| 62 | + | T25 |
---|
| 63 | + | T26 GENERAL GOVERNMENT |
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| 64 | + | T27 |
---|
| 65 | + | T28 GOVERNOR'S OFFICE |
---|
| 66 | + | T29 Personal Services 2,048,912 |
---|
| 67 | + | T30 Other Expenses 159,320 |
---|
| 68 | + | T31 Coalition of Northeastern Governors 74,391 |
---|
| 69 | + | T32 National Governors' Association 111,893 |
---|
| 70 | + | T33 AGENCY TOTAL 2,394,516 |
---|
| 71 | + | T34 |
---|
| 72 | + | T35 SECRETARY OF THE STATE |
---|
| 73 | + | T36 Personal Services 2,569,096 |
---|
| 74 | + | T37 Other Expenses 1,491,117 |
---|
| 75 | + | T38 Commercial Recording Division 4,002,829 |
---|
| 76 | + | T39 AGENCY TOTAL 8,063,042 |
---|
| 77 | + | T40 |
---|
| 78 | + | T41 LIEUTENANT GOVERNOR'S OFFICE |
---|
| 79 | + | T42 Personal Services 595,740 |
---|
| 80 | + | T43 Other Expenses 39,589 |
---|
| 81 | + | T44 AGENCY TOTAL 635,329 |
---|
| 82 | + | T45 |
---|
| 83 | + | T46 ELECTIONS ENFORCEMENT COMMISSION |
---|
| 84 | + | T47 Elections Enforcement Commission 3,025,570 |
---|
| 85 | + | T48 |
---|
| 86 | + | T49 OFFICE OF STATE ETHICS |
---|
| 87 | + | T50 Information Technology Initiatives 28,226 |
---|
| 88 | + | T51 Office of State Ethics 1,373,529 |
---|
| 89 | + | T52 AGENCY TOTAL 1,401,755 |
---|
| 90 | + | T53 |
---|
| 91 | + | T54 FREEDOM OF INFORMATION COMMISSION |
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| 92 | + | T55 Freedom of Information Commission 1,463,476 |
---|
| 93 | + | T56 |
---|
| 94 | + | T57 STATE TREASURER |
---|
| 95 | + | T58 Personal Services 2,838,478 |
---|
| 96 | + | T59 Other Expenses 88,986 |
---|
| 97 | + | T60 AGENCY TOTAL 2,927,464 |
---|
| 98 | + | T61 |
---|
| 99 | + | T62 STATE COMPTROLLER |
---|
| 100 | + | T63 Personal Services 22,575,097 |
---|
| 101 | + | T64 Other Expenses 4,723,854 |
---|
| 102 | + | T65 AGENCY TOTAL 27,298,951 |
---|
| 103 | + | T66 |
---|
| 104 | + | T67 DEPARTMENT OF REVENUE SERVICES |
---|
| 105 | + | T68 Personal Services 51,462,065 |
---|
| 106 | + | T69 Other Expenses 7,095,570 |
---|
| 107 | + | T70 AGENCY TOTAL 58,557,635 |
---|
| 108 | + | T71 |
---|
| 109 | + | T72 OFFICE OF GOVERNMENTAL ACCOUNTABILITY |
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| 110 | + | T73 Other Expenses 34,218 |
---|
| 111 | + | T74 Child Fatality Review Panel 94,734 |
---|
| 112 | + | T75 Contracting Standards Board 158,494 |
---|
| 113 | + | T76 Judicial Review Council 124,509 |
---|
| 114 | + | T77 Judicial Selection Commission 82,097 |
---|
| 115 | + | T78 Office of the Child Advocate 630,059 |
---|
| 116 | + | T79 Office of the Victim Advocate 387,708 |
---|
| 117 | + | T80 Board of Firearms Permit Examiners 107,434 |
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| 118 | + | T81 AGENCY TOTAL 1,619,253 |
---|
| 119 | + | T82 |
---|
| 120 | + | T83 OFFICE OF POLICY AND MANAGEMENT |
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| 121 | + | T84 Personal Services 10,269,563 |
---|
| 122 | + | T85 Other Expenses 786,271 |
---|
| 123 | + | T86 Justice Assistance Grants 58,089 |
---|
| 124 | + | T87 Criminal Justice Information System 2,392,840 |
---|
| 125 | + | T88 AGENCY TOTAL 13,506,763 |
---|
| 126 | + | T89 |
---|
| 127 | + | T90 DEPARTMENT OF VETERANS AFFAIRS |
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| 128 | + | T91 Personal Services 19,914,195 |
---|
| 129 | + | T92 Other Expenses 2,983,341 |
---|
| 130 | + | T93 SSMF Administration 521,833 |
---|
| 131 | + | T94 Burial Expenses 6,467 |
---|
| 132 | + | T95 Headstones 250,000 |
---|
| 133 | + | T96 AGENCY TOTAL 23,675,836 |
---|
| 134 | + | T97 |
---|
| 135 | + | T98 DEPARTMENT OF ADMINISTRATIVE SERVICES |
---|
| 136 | + | T99 Personal Services 44,501,060 |
---|
| 137 | + | T100 Other Expenses 23,313,255 |
---|
| 138 | + | T101 Management Services 3,072,794 |
---|
| 139 | + | T102 Loss Control Risk Management 92,634 |
---|
| 140 | + | T103 Employees' Review Board 17,611 |
---|
| 141 | + | T104 Surety Bonds for State Officials and Employees 65,949 |
---|
| 142 | + | T105 Refunds Of Collections 21,453 |
---|
| 143 | + | T106 Rents and Moving 10,460,692 |
---|
| 144 | + | T107 W. C. Administrator 5,000,000 |
---|
| 145 | + | T108 Connecticut Education Network 476,454 |
---|
| 146 | + | T109 State Insurance and Risk Mgmt Operations 12,292,825 |
---|
| 147 | + | T110 IT Services 12,299,014 |
---|
| 148 | + | T111 AGENCY TOTAL 111,613,741 |
---|
| 149 | + | T112 |
---|
| 150 | + | T113 ATTORNEY GENERAL |
---|
| 151 | + | T114 Personal Services 29,823,304 |
---|
| 152 | + | T115 Other Expenses 893,963 |
---|
| 153 | + | T116 AGENCY TOTAL 30,717,267 |
---|
| 154 | + | T117 |
---|
| 155 | + | T118 DIVISION OF CRIMINAL JUSTICE |
---|
| 156 | + | T119 Personal Services 42,896,055 |
---|
| 157 | + | T120 Other Expenses 2,015,780 |
---|
| 158 | + | T121 Witness Protection 164,148 |
---|
| 159 | + | T122 Training And Education 30,000 |
---|
| 160 | + | T123 Expert Witnesses 145,000 |
---|
| 161 | + | T124 Medicaid Fraud Control 956,819 |
---|
| 162 | + | T125 Criminal Justice Commission 431 |
---|
| 163 | + | T126 Cold Case Unit 185,213 |
---|
| 164 | + | T127 Shooting Taskforce 809,499 |
---|
| 165 | + | T128 AGENCY TOTAL 47,202,945 |
---|
| 166 | + | T129 |
---|
| 167 | + | T130 REGULATION AND PROTECTION |
---|
| 168 | + | T131 |
---|
| 169 | + | T132 DEPARTMENT OF EMERGENCY SERVICES AND PUBLIC PROTECTION |
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| 170 | + | T133 Personal Services 143,651,770 |
---|
| 171 | + | T134 Other Expenses 27,498,849 |
---|
| 172 | + | T135 Stress Reduction 25,354 |
---|
| 173 | + | T136 Fleet Purchase 6,202,962 |
---|
| 174 | + | T137 Workers' Compensation Claims 4,541,962 |
---|
| 175 | + | T138 Police Association of Connecticut 172,353 |
---|
| 176 | + | T139 Connecticut State Firefighter's Association 176,625 |
---|
| 177 | + | T140 AGENCY TOTAL 182,269,875 |
---|
| 178 | + | T141 |
---|
| 179 | + | T142 MILITARY DEPARTMENT |
---|
| 180 | + | T143 Personal Services 2,644,952 |
---|
| 181 | + | T144 Other Expenses 2,006,095 |
---|
| 182 | + | T145 Veteran's Service Bonuses 93,333 |
---|
| 183 | + | T146 AGENCY TOTAL 4,744,380 |
---|
| 184 | + | T147 |
---|
| 185 | + | T148 DEPARTMENT OF CONSUMER PROTECTION |
---|
| 186 | + | T149 Personal Services 12,498,327 |
---|
| 187 | + | T150 Other Expenses 815,362 |
---|
| 188 | + | T151 AGENCY TOTAL 13,313,689 |
---|
| 189 | + | T152 |
---|
| 190 | + | T153 LABOR DEPARTMENT |
---|
| 191 | + | T154 Personal Services 8,547,739 |
---|
| 192 | + | T155 Other Expenses 965,343 |
---|
| 193 | + | T156 CETC Workforce 236,649 |
---|
| 194 | + | T157 Workforce Investment Act 36,758,476 |
---|
| 195 | + | T158 Jobs First Employment Services 13,769,428 |
---|
| 196 | + | T159 Apprenticeship Program 465,342 |
---|
| 197 | + | T160 Connecticut Career Resource Network 115,108 |
---|
| 198 | + | T161 Veterans' Opportunity Pilot 353,553 |
---|
| 199 | + | T162 AGENCY TOTAL 61,211,638 |
---|
| 200 | + | T163 |
---|
| 201 | + | T164 COMMISSION ON HUMAN RIGHTS AND OPPORTUNITIES |
---|
| 202 | + | T165 Personal Services 5,809,547 |
---|
| 203 | + | T166 Other Expenses 284,429 |
---|
| 204 | + | T167 AGENCY TOTAL 6,093,976 |
---|
| 205 | + | T168 |
---|
| 206 | + | T169 CONSERVATION AND DEVELOPMENT |
---|
| 207 | + | T170 |
---|
| 208 | + | T171 DEPARTMENT OF AGRICULTURE |
---|
| 209 | + | T172 Personal Services 3,680,733 |
---|
| 210 | + | T173 Other Expenses 609,412 |
---|
| 211 | + | T174 WIC Coupon Program for Fresh Produce 167,938 |
---|
| 212 | + | T175 AGENCY TOTAL 4,458,083 |
---|
| 213 | + | T176 |
---|
| 214 | + | T177 DEPARTMENT OF ENERGY AND ENVIRONMENTAL PROTECTION |
---|
| 215 | + | T178 Personal Services 23,673,977 |
---|
| 216 | + | T179 Other Expenses 2,719,496 |
---|
| 217 | + | T180 Mosquito Control 188,579 |
---|
| 218 | + | T181 State Superfund Site Maintenance 399,577 |
---|
| 219 | + | T182 Laboratory Fees 76,000 |
---|
| 220 | + | T183 Dam Maintenance 122,735 |
---|
| 221 | + | T184 Emergency Spill Response 5,946,852 |
---|
| 222 | + | T185 Solid Waste Management 3,483,145 |
---|
| 223 | + | T186 Underground Storage Tank 639,915 |
---|
| 224 | + | T187 Clean Air 3,904,860 |
---|
| 225 | + | T188 Environmental Conservation 7,732,777 |
---|
| 226 | + | T189 Environmental Quality 7,698,245 |
---|
| 227 | + | T190 Northeast Interstate Forest Fire Compact 3,082 |
---|
| 228 | + | T191 AGENCY TOTAL 56,589,240 |
---|
| 229 | + | T192 |
---|
| 230 | + | T193 COUNCIL ON ENVIRONMENTAL QUALITY |
---|
| 231 | + | T194 Personal Services 173,190 |
---|
| 232 | + | T195 Other Expenses 613 |
---|
| 233 | + | T196 AGENCY TOTAL 173,803 |
---|
| 234 | + | T197 |
---|
| 235 | + | T198 DEPARTMENT OF ECONOMIC AND COMMUNITY DEVELOPMENT |
---|
| 236 | + | T199 Personal Services 7,025,317 |
---|
| 237 | + | T200 Other Expenses 450,153 |
---|
| 238 | + | T201 Statewide Marketing 850,000 |
---|
| 239 | + | T202 Office of Military Affairs 111,000 |
---|
| 240 | + | T203 Capital Region Development Authority 6,149,121 |
---|
| 241 | + | T204 CONNSTEP 390,471 |
---|
| 242 | + | T205 AGENCY TOTAL 14,976,062 |
---|
| 243 | + | T206 |
---|
| 244 | + | T207 DEPARTMENT OF HOUSING |
---|
| 245 | + | T208 Personal Services 1,853,013 |
---|
| 246 | + | T209 Other Expenses 153,045 |
---|
| 247 | + | T210 Elderly Rental Registry and Counselors 1,035,431 |
---|
| 248 | + | T211 Subsidized Assisted Living Demonstration 2,325,370 |
---|
| 249 | + | T212 Congregate Facilities Operation Costs 7,120,703 |
---|
| 250 | + | T213 Elderly Congregate Rent Subsidy 1,982,065 |
---|
| 251 | + | T214 Housing/Homeless Services 67,202,087 |
---|
| 252 | + | T215 Housing/Homeless Services - Municipality 569,723 |
---|
| 253 | + | T216 AGENCY TOTAL 82,241,437 |
---|
| 254 | + | T217 |
---|
| 255 | + | T218 AGRICULTURAL EXPERIMENT STATION |
---|
| 256 | + | T219 Personal Services 5,464,962 |
---|
| 257 | + | T220 Other Expenses 910,560 |
---|
| 258 | + | T221 Mosquito Control 442,312 |
---|
| 259 | + | T222 Wildlife Disease Prevention 92,701 |
---|
| 260 | + | T223 AGENCY TOTAL 6,910,535 |
---|
| 261 | + | T224 |
---|
| 262 | + | T225 HEALTH |
---|
| 263 | + | T226 |
---|
| 264 | + | T227 DEPARTMENT OF PUBLIC HEALTH |
---|
| 265 | + | T228 Personal Services 35,350,043 |
---|
| 266 | + | T229 Other Expenses 7,049,553 |
---|
| 267 | + | T230 Community Health Services 3,319,598 |
---|
| 268 | + | T231 Rape Crisis 508,243 |
---|
| 269 | + | T232 Local and District Departments of Health 4,639,083 |
---|
| 270 | + | T233 School Based Health Clinics 9,437,030 |
---|
| 271 | + | T234 AGENCY TOTAL 60,303,550 |
---|
| 272 | + | T235 |
---|
| 273 | + | T236 OFFICE OF THE CHIEF MEDICAL EXAMINER |
---|
| 274 | + | T237 Personal Services 4,736,809 |
---|
| 275 | + | T238 Other Expenses 1,435,536 |
---|
| 276 | + | T239 Equipment 26,400 |
---|
| 277 | + | T240 Medicolegal Investigations 22,150 |
---|
| 278 | + | T241 AGENCY TOTAL 6,220,895 |
---|
| 279 | + | T242 |
---|
| 280 | + | T243 DEPARTMENT OF DEVELOPMENTAL SERVICES |
---|
| 281 | + | T244 Personal Services 210,146,458 |
---|
| 282 | + | T245 Other Expenses 16,140,791 |
---|
| 283 | + | T246 Family Support Grants 3,162,537 |
---|
| 284 | + | T247 Clinical Services 2,394,873 |
---|
| 285 | + | T248 Workers' Compensation Claims 13,823,176 |
---|
| 286 | + | T249 Behavioral Services Program 22,478,496 |
---|
| 287 | + | T250 Supplemental Payments for Medical Services 3,761,425 |
---|
| 288 | + | T251 Rent Subsidy Program 4,391,919 |
---|
| 289 | + | T252 Employment Opportunities and Day Services 222,772,889 |
---|
| 290 | + | T253 AGENCY TOTAL 499,072,564 |
---|
| 291 | + | T254 |
---|
| 292 | + | T255 DEPARTMENT OF MENTAL HEALTH AND ADDICTION SERVICES |
---|
| 293 | + | T256 Personal Services 185,075,887 |
---|
| 294 | + | T257 Other Expenses 24,149,822 |
---|
| 295 | + | T258 Housing Supports and Services 21,534,049 |
---|
| 296 | + | T259 Managed Service System 53,660,544 |
---|
| 297 | + | T260 Legal Services 505,999 |
---|
| 298 | + | T261 Connecticut Mental Health Center 6,683,000 |
---|
| 299 | + | T262 Professional Services 11,200,697 |
---|
| 300 | + | T263 General Assistance Managed Care 39,099,810 |
---|
| 301 | + | T264 Workers' Compensation Claims 11,405,512 |
---|
| 302 | + | T265 Nursing Home Screening 636,352 |
---|
| 303 | + | T266 Young Adult Services 73,908,228 |
---|
| 304 | + | T267 TBI Community Services 8,385,402 |
---|
| 305 | + | T268 Jail Diversion 3,912,636 |
---|
| 306 | + | T269 Behavioral Health Medications 6,720,754 |
---|
| 307 | + | T270 Prison Overcrowding 5,417,170 |
---|
| 308 | + | T271 Medicaid Adult Rehabilitation Option 4,269,653 |
---|
| 309 | + | T272 Discharge and Diversion Services 23,124,312 |
---|
| 310 | + | T273 Home and Community Based Services 21,706,685 |
---|
| 311 | + | T274 Persistent Violent Felony Offenders Act 570,766 |
---|
| 312 | + | T275 Nursing Home Contract 417,953 |
---|
| 313 | + | T276 Grants for Substance Abuse Services 16,791,465 |
---|
| 314 | + | T277 Grants for Mental Health Services 61,662,784 |
---|
| 315 | + | T278 Employment Opportunities 8,378,833 |
---|
| 316 | + | T279 AGENCY TOTAL 589,218,313 |
---|
| 317 | + | T280 |
---|
| 318 | + | T281 PSYCHIATRIC SECURITY REVIEW BOARD |
---|
| 319 | + | T282 Personal Services 271,444 |
---|
| 320 | + | T283 Other Expenses 26,387 |
---|
| 321 | + | T284 AGENCY TOTAL 297,831 |
---|
| 322 | + | T285 |
---|
| 323 | + | T286 HUMAN SERVICES |
---|
| 324 | + | T287 |
---|
| 325 | + | T288 DEPARTMENT OF SOCIAL SERVICES |
---|
| 326 | + | T289 Personal Services 120,484,309 |
---|
| 327 | + | T290 Other Expenses 122,102,775 |
---|
| 328 | + | T291 Genetic Tests in Paternity Actions 81,906 |
---|
| 329 | + | T292 State-Funded Supplemental Nutrition Assistance Program 61,882 |
---|
| 330 | + | T293 HUSKY B Program 5,060,000 |
---|
| 331 | + | T294 Medicaid 2,518,320,000 |
---|
| 332 | + | T295 Old Age Assistance 38,891,679 |
---|
| 333 | + | T296 Aid To The Blind 582,715 |
---|
| 334 | + | T297 Aid To The Disabled 61,450,563 |
---|
| 335 | + | T298 Temporary Family Assistance 75,131,712 |
---|
| 336 | + | T299 Emergency Assistance 1 |
---|
| 337 | + | T300 Food Stamp Training Expenses 5,899 |
---|
| 338 | + | T301 DMHAS-Disproportionate Share 108,935,000 |
---|
| 339 | + | T302 Connecticut Home Care Program 34,410,000 |
---|
| 340 | + | T303 Human Resource Development-Hispanic Programs 110,227 |
---|
| 341 | + | T304 Community Residential Services 532,673,292 |
---|
| 342 | + | T305 Safety Net Services 1,442,024 |
---|
| 343 | + | T306 Refunds Of Collections 94,699 |
---|
| 344 | + | T307 Services for Persons With Disabilities 354,555 |
---|
| 345 | + | T308 Nutrition Assistance 275,979 |
---|
| 346 | + | T309 State Administered General Assistance 20,931,557 |
---|
| 347 | + | T310 Connecticut Children's Medical Center 9,492,878 |
---|
| 348 | + | T311 Community Services 271,735 |
---|
| 349 | + | T312 Human Service Infrastructure Community Action Program 1,938,611 |
---|
| 350 | + | T313 Teen Pregnancy Prevention 997,606 |
---|
| 351 | + | T314 Family Programs - TANF 52,806 |
---|
| 352 | + | T315 Domestic Violence Shelters 5,003,814 |
---|
| 353 | + | T316 Human Resource Development-Hispanic Programs - Municipality 687 |
---|
| 354 | + | T317 Teen Pregnancy Prevention - Municipality 78,697 |
---|
| 355 | + | T318 AGENCY TOTAL 3,659,237,608 |
---|
| 356 | + | T319 |
---|
| 357 | + | T320 STATE DEPARTMENT ON AGING |
---|
| 358 | + | T321 Personal Services 2,047,619 |
---|
| 359 | + | T322 Other Expenses 113,357 |
---|
| 360 | + | T323 Programs for Senior Citizens 5,419,886 |
---|
| 361 | + | T324 AGENCY TOTAL 7,580,862 |
---|
| 362 | + | T325 |
---|
| 363 | + | T326 DEPARTMENT OF REHABILITATION SERVICES |
---|
| 364 | + | T327 Personal Services 5,805,618 |
---|
| 365 | + | T328 Other Expenses 1,345,362 |
---|
| 366 | + | T329 Educational Aid for Blind and Visually Handicapped Children 1,884,918 |
---|
| 367 | + | T330 Employment Opportunities – Blind & Disabled 518,429 |
---|
| 368 | + | T331 Vocational Rehabilitation - Disabled 6,912,843 |
---|
| 369 | + | T332 Supplementary Relief and Services 43,074 |
---|
| 370 | + | T333 Special Training for the Deaf Blind 93,734 |
---|
| 371 | + | T334 AGENCY TOTAL 16,603,978 |
---|
| 372 | + | T335 |
---|
| 373 | + | T336 EDUCATION, MUSEUMS, LIBRARIES |
---|
| 374 | + | T337 |
---|
| 375 | + | T338 DEPARTMENT OF EDUCATION |
---|
| 376 | + | T339 Personal Services 17,318,520 |
---|
| 377 | + | T340 Other Expenses 3,050,722 |
---|
| 378 | + | T341 Development of Mastery Exams Grades 4, 6, and 8 9,775,851 |
---|
| 379 | + | T342 Primary Mental Health 355,966 |
---|
| 380 | + | T343 Adult Education Action 205,008 |
---|
| 381 | + | T344 Resource Equity Assessments 134,379 |
---|
| 382 | + | T345 Longitudinal Data Systems 1,212,945 |
---|
| 383 | + | T346 Sheff Settlement 11,027,361 |
---|
| 384 | + | T347 Regional Vocational-Technical School System 156,732,607 |
---|
| 385 | + | T348 Commissioner's Network 10,909,398 |
---|
| 386 | + | T349 New or Replicated Schools 480,000 |
---|
| 387 | + | T350 K-3 Reading Assessment Pilot 2,381,580 |
---|
| 388 | + | T351 Talent Development 3,000,000 |
---|
| 389 | + | T352 Common Core 1,500,000 |
---|
| 390 | + | T353 School-Based Diversion Initiative 848,250 |
---|
| 391 | + | T354 American School For The Deaf 8,331,763 |
---|
| 392 | + | T355 Family Resource Centers 3,947,423 |
---|
| 393 | + | T356 Charter Schools 109,208,000 |
---|
| 394 | + | T357 Youth Service Bureau Enhancement 648,859 |
---|
| 395 | + | T358 Child Nutrition State Match 2,354,000 |
---|
| 396 | + | T359 Health Foods Initiative 4,500,000 |
---|
| 397 | + | T360 Vocational Agriculture 9,490,443 |
---|
| 398 | + | T361 Adult Education 20,383,960 |
---|
| 399 | + | T362 Health and Welfare Services Pupils Private Schools 3,526,579 |
---|
| 400 | + | T363 Education Equalization Grants 1,460,559,375 |
---|
| 401 | + | T364 Bilingual Education 3,164,800 |
---|
| 402 | + | T365 School Breakfast Program 2,158,900 |
---|
| 403 | + | T366 Excess Cost - Student Based 142,542,860 |
---|
| 404 | + | T367 Youth Service Bureaus 2,598,486 |
---|
| 405 | + | T368 Open Choice Program 38,090,639 |
---|
| 406 | + | T369 Magnet Schools 313,058,158 |
---|
| 407 | + | T370 After School Program 2,433,347 |
---|
| 408 | + | T371 AGENCY TOTAL 2,345,930,179 |
---|
| 409 | + | T372 |
---|
| 410 | + | T373 OFFICE OF EARLY CHILDHOOD |
---|
| 411 | + | T374 Personal Services 7,791,962 |
---|
| 412 | + | T375 Other Expenses 489,727 |
---|
| 413 | + | T376 Children's Trust Fund 10,453,771 |
---|
| 414 | + | T377 Birth to Three 32,446,804 |
---|
| 415 | + | T378 Head Start Services 5,186,978 |
---|
| 416 | + | T379 Care4Kids TANF/CCDF 114,730,084 |
---|
| 417 | + | T380 Child Care Quality Enhancements 2,807,291 |
---|
| 418 | + | T381 Early Head Start-Child Care Partnership 1,130,750 |
---|
| 419 | + | T382 Early Care and Education 111,821,921 |
---|
| 420 | + | T383 School Readiness Quality Enhancement 4,047,742 |
---|
| 421 | + | T384 AGENCY TOTAL 290,907,030 |
---|
| 422 | + | T385 |
---|
| 423 | + | T386 STATE LIBRARY |
---|
| 424 | + | T387 Personal Services 5,019,931 |
---|
| 425 | + | T388 Other Expenses 413,680 |
---|
| 426 | + | T389 State-Wide Digital Library 883,936 |
---|
| 427 | + | T390 Interlibrary Loan Delivery Service 276,232 |
---|
| 428 | + | T391 Legal/Legislative Library Materials 701,579 |
---|
| 429 | + | T392 Connecticard Payments 373,273 |
---|
| 430 | + | T393 AGENCY TOTAL 7,668,631 |
---|
| 431 | + | T394 |
---|
| 432 | + | T395 OFFICE OF HIGHER EDUCATION |
---|
| 433 | + | T396 Personal Services 1,503,768 |
---|
| 434 | + | T397 Other Expenses 71,520 |
---|
| 435 | + | T398 Minority Advancement Program 1,512,934 |
---|
| 436 | + | T399 Alternate Route to Certification 46,447 |
---|
| 437 | + | T400 National Service Act 220,552 |
---|
| 438 | + | T401 Minority Teacher Incentive Program 300,698 |
---|
| 439 | + | T402 Governor's Scholarship 36,243,026 |
---|
| 440 | + | T403 AGENCY TOTAL 39,898,945 |
---|
| 441 | + | T404 |
---|
| 442 | + | T405 UNIVERSITY OF CONNECTICUT |
---|
| 443 | + | T406 Operating Expenses 199,540,296 |
---|
| 444 | + | T407 Workers' Compensation Claims 1,629,035 |
---|
| 445 | + | T408 Kirklyn M. Kerr Grant Program 47,000 |
---|
| 446 | + | T409 AGENCY TOTAL 201,216,331 |
---|
| 447 | + | T410 |
---|
| 448 | + | T411 UNIVERSITY OF CONNECTICUT HEALTH CENTER |
---|
| 449 | + | T412 Operating Expenses 111,376,825 |
---|
| 450 | + | T413 AHEC 390,739 |
---|
| 451 | + | T414 Workers' Compensation Claims 7,996,777 |
---|
| 452 | + | T415 AGENCY TOTAL 119,764,341 |
---|
| 453 | + | T416 |
---|
| 454 | + | T417 TEACHERS' RETIREMENT BOARD |
---|
| 455 | + | T418 Personal Services 1,557,828 |
---|
| 456 | + | T419 Other Expenses 468,134 |
---|
| 457 | + | T420 Retirement Contributions 1,290,429,000 |
---|
| 458 | + | T421 Retirees Health Service Cost 14,566,860 |
---|
| 459 | + | T422 Municipal Retiree Health Insurance Costs 5,392,897 |
---|
| 460 | + | T423 AGENCY TOTAL 1,312,414,719 |
---|
| 461 | + | T424 |
---|
| 462 | + | T425 CONNECTICUT STATE COLLEGES AND UNIVERSITIES |
---|
| 463 | + | T426 Workers' Compensation Claims 3,328,361 |
---|
| 464 | + | T427 Charter Oak State College 2,304,569 |
---|
| 465 | + | T428 Community Tech College System 155,049,246 |
---|
| 466 | + | T429 Connecticut State University 142,360,428 |
---|
| 467 | + | T430 Board of Regents 415,680 |
---|
| 468 | + | T431 Developmental Services 8,818,312 |
---|
| 469 | + | T432 Outcomes-Based Funding Incentive 1,548,516 |
---|
| 470 | + | T433 AGENCY TOTAL 313,825,112 |
---|
| 471 | + | T434 |
---|
| 472 | + | T435 CORRECTIONS |
---|
| 473 | + | T436 |
---|
| 474 | + | T437 DEPARTMENT OF CORRECTION |
---|
| 475 | + | T438 Personal Services 386,288,040 |
---|
| 476 | + | T439 Other Expenses 67,151,773 |
---|
| 477 | + | T440 Workers' Compensation Claims 26,871,594 |
---|
| 478 | + | T441 Inmate Medical Services 78,405,325 |
---|
| 479 | + | T442 Board of Pardons and Paroles 6,423,794 |
---|
| 480 | + | T443 Aid to Paroled and Discharged Inmates 3,000 |
---|
| 481 | + | T444 Legal Services To Prisoners 797,000 |
---|
| 482 | + | T445 Community Support Services 32,096,145 |
---|
| 483 | + | T446 AGENCY TOTAL 598,036,671 |
---|
| 484 | + | T447 |
---|
| 485 | + | T448 DEPARTMENT OF CHILDREN AND FAMILIES |
---|
| 486 | + | T449 Personal Services 268,366,969 |
---|
| 487 | + | T450 Other Expenses 30,076,026 |
---|
| 488 | + | T451 Workers' Compensation Claims 12,578,720 |
---|
| 489 | + | T452 Family Support Services 937,080 |
---|
| 490 | + | T453 Homeless Youth 2,367,909 |
---|
| 491 | + | T454 Differential Response System 8,346,386 |
---|
| 492 | + | T455 Regional Behavioral Health Consultation 1,719,634 |
---|
| 493 | + | T456 Health Assessment and Consultation 1,402,046 |
---|
| 494 | + | T457 Grants for Psychiatric Clinics for Children 15,933,208 |
---|
| 495 | + | T458 Day Treatment Centers for Children 7,208,293 |
---|
| 496 | + | T459 Juvenile Justice Outreach Services 11,904,730 |
---|
| 497 | + | T460 Child Abuse and Neglect Intervention 12,630,122 |
---|
| 498 | + | T461 Community Based Prevention Programs 7,856,202 |
---|
| 499 | + | T462 Family Violence Outreach and Counseling 3,458,610 |
---|
| 500 | + | T463 Supportive Housing 19,840,312 |
---|
| 501 | + | T464 No Nexus Special Education 2,151,861 |
---|
| 502 | + | T465 Family Preservation Services 6,049,574 |
---|
| 503 | + | T466 Substance Abuse Treatment 9,816,296 |
---|
| 504 | + | T467 Child Welfare Support Services 1,918,775 |
---|
| 505 | + | T468 Board and Care for Children - Adoption 97,105,408 |
---|
| 506 | + | T469 Board and Care for Children - Foster 138,087,832 |
---|
| 507 | + | T470 Board and Care for Children - Short-term and Residential 96,443,999 |
---|
| 508 | + | T471 Individualized Family Supports 6,523,616 |
---|
| 509 | + | T472 Community Kidcare 40,896,655 |
---|
| 510 | + | T473 Covenant to Care 155,600 |
---|
| 511 | + | T474 AGENCY TOTAL 803,775,863 |
---|
| 512 | + | T475 |
---|
| 513 | + | T476 JUDICIAL |
---|
| 514 | + | T477 |
---|
| 515 | + | T478 JUDICIAL DEPARTMENT |
---|
| 516 | + | T479 Personal Services 310,881,299 |
---|
| 517 | + | T480 Other Expenses 59,792,191 |
---|
| 518 | + | T481 Forensic Sex Evidence Exams 1,348,010 |
---|
| 519 | + | T482 Alternative Incarceration Program 48,287,550 |
---|
| 520 | + | T483 Juvenile Alternative Incarceration 20,683,458 |
---|
| 521 | + | T484 Probate Court 4,450,000 |
---|
| 522 | + | T485 Workers' Compensation Claims 6,042,106 |
---|
| 523 | + | T486 Youthful Offender Services 10,445,555 |
---|
| 524 | + | T487 Victim Security Account 8,792 |
---|
| 525 | + | T488 Children of Incarcerated Parents 512,514 |
---|
| 526 | + | T489 Legal Aid 1,552,382 |
---|
| 527 | + | T490 Youth Violence Initiative 1,807,242 |
---|
| 528 | + | T491 Youth Services Prevention 2,708,174 |
---|
| 529 | + | T492 Children's Law Center 92,445 |
---|
| 530 | + | T493 Juvenile Planning 210,413 |
---|
| 531 | + | T494 AGENCY TOTAL 468,822,131 |
---|
| 532 | + | T495 |
---|
| 533 | + | T496 PUBLIC DEFENDER SERVICES COMMISSION |
---|
| 534 | + | T497 Personal Services 39,015,330 |
---|
| 535 | + | T498 Other Expenses 1,025,863 |
---|
| 536 | + | T499 Assigned Counsel - Criminal 22,350,061 |
---|
| 537 | + | T500 Expert Witnesses 3,200,522 |
---|
| 538 | + | T501 Training And Education 90,000 |
---|
| 539 | + | T502 AGENCY TOTAL 65,681,776 |
---|
| 540 | + | T503 |
---|
| 541 | + | T504 NON-FUNCTIONAL |
---|
| 542 | + | T505 |
---|
| 543 | + | T506 DEBT SERVICE - STATE TREASURER |
---|
| 544 | + | T507 Debt Service 1,981,094,017 |
---|
| 545 | + | T508 UConn 2000 - Debt Service 189,526,253 |
---|
| 546 | + | T509 CHEFA Day Care Security 5,500,000 |
---|
| 547 | + | T510 Pension Obligation Bonds - TRB 140,219,021 |
---|
| 548 | + | T511 AGENCY TOTAL 2,316,339,291 |
---|
| 549 | + | T512 |
---|
| 550 | + | T513 STATE COMPTROLLER - MISCELLANEOUS |
---|
| 551 | + | T514 Adjudicated Claims 6,850,000 |
---|
| 552 | + | T515 Nonfunctional - Change to Accruals 546,139 |
---|
| 553 | + | T516 AGENCY TOTAL 7,396,139 |
---|
| 554 | + | T517 |
---|
| 555 | + | T518 STATE COMPTROLLER - FRINGE BENEFITS |
---|
| 556 | + | T519 Unemployment Compensation 7,625,601 |
---|
| 557 | + | T520 State Employees Retirement Contributions 1,202,171,683 |
---|
| 558 | + | T521 Higher Education Alternative Retirement System 1,000 |
---|
| 559 | + | T522 Pensions and Retirements - Other Statutory 1,606,796 |
---|
| 560 | + | T523 Judges and Compensation Commissioners Retirement 25,457,910 |
---|
| 561 | + | T524 Insurance - Group Life 7,987,000 |
---|
| 562 | + | T525 Employers Social Security Tax 205,323,820 |
---|
| 563 | + | T526 State Employees Health Service Cost 684,601,988 |
---|
| 564 | + | T527 Retired State Employees Health Service Cost 799,899,000 |
---|
| 565 | + | T528 Tuition Reimbursement - Training and Travel 115,000 |
---|
| 566 | + | T529 Other Post Employment Benefits 114,000,000 |
---|
| 567 | + | T530 AGENCY TOTAL 3,048,789,798 |
---|
| 568 | + | T531 |
---|
| 569 | + | T532 RESERVE FOR SALARY ADJUSTMENTS |
---|
| 570 | + | T533 Reserve For Salary Adjustments 317,050,763 |
---|
| 571 | + | T534 |
---|
| 572 | + | T535 WORKERS' COMPENSATION CLAIMS - ADMINISTRATIVE SERVICES |
---|
| 573 | + | T536 Workers' Compensation Claims 7,605,530 |
---|
| 574 | + | T537 |
---|
| 575 | + | T538 LAPSES |
---|
| 576 | + | T539 |
---|
| 577 | + | T540 STATEWIDE - LAPSES |
---|
| 578 | + | T541 Labor - Management Savings -680,000,000 |
---|
| 579 | + | T542 |
---|
| 580 | + | T543 TOTAL - GENERAL FUND 17,253,890,798 |
---|
| 581 | + | |
---|
| 582 | + | T1 |
---|
| 583 | + | |
---|
| 584 | + | 2017-2018 |
---|
| 585 | + | |
---|
| 586 | + | T2 |
---|
| 587 | + | |
---|
3580 | | - | 2,845 |
---|
3581 | | - | |
---|
3582 | | - | TOTAL - REGIONAL MARKET OPERATION FUND |
---|
3583 | | - | |
---|
3584 | | - | 1,067,306 |
---|
3585 | | - | |
---|
3586 | | - | 1,067,306 |
---|
3587 | | - | |
---|
3588 | | - | Sec. 5. (Effective from passage) The following sums are appropriated from the BANKING FUND for the annual periods indicated for the purposes described. |
---|
3589 | | - | |
---|
3590 | | - | |
---|
3591 | | - | |
---|
3592 | | - | 2017-2018 2018-2019 |
---|
3593 | | - | REGULATION AND PROTECTION |
---|
3594 | | - | DEPARTMENT OF BANKING |
---|
3595 | | - | Personal Services 10,766,765 10,752,078 |
---|
3596 | | - | Other Expenses 1,468,990 1,468,990 |
---|
3597 | | - | Equipment 44,900 44,900 |
---|
3598 | | - | Fringe Benefits 8,613,412 8,601,663 |
---|
3599 | | - | Indirect Overhead 291,192 291,192 |
---|
3600 | | - | AGENCY TOTAL 21,185,259 21,158,823 |
---|
3601 | | - | LABOR DEPARTMENT |
---|
3602 | | - | Opportunity Industrial Centers 475,000 475,000 |
---|
3603 | | - | Customized Services 950,000 950,000 |
---|
3604 | | - | AGENCY TOTAL 1,425,000 1,425,000 |
---|
3605 | | - | CONSERVATION AND DEVELOPMENT |
---|
3606 | | - | DEPARTMENT OF ECONOMIC AND COMMUNITY DEVELOPMENT |
---|
3607 | | - | Fair Housing 603,000 603,000 |
---|
3608 | | - | Crumbling Foundations 2,700,000 2,700,000 |
---|
3609 | | - | AGENCY TOTAL 3,303,000 3,303,000 |
---|
3610 | | - | JUDICIAL |
---|
3611 | | - | JUDICIAL DEPARTMENT |
---|
3612 | | - | Foreclosure Mediation Program 3,610,565 3,610,565 |
---|
3613 | | - | NON-FUNCTIONAL |
---|
3614 | | - | STATE COMPTROLLER - MISCELLANEOUS |
---|
3615 | | - | Nonfunctional - Change to Accruals 95,178 95,178 |
---|
3616 | | - | TOTAL - BANKING FUND 29,619,002 29,592,566 |
---|
3617 | | - | |
---|
3618 | | - | 2017-2018 |
---|
3619 | | - | |
---|
3620 | | - | 2018-2019 |
---|
3621 | | - | |
---|
3622 | | - | REGULATION AND PROTECTION |
---|
3623 | | - | |
---|
3624 | | - | DEPARTMENT OF BANKING |
---|
3625 | | - | |
---|
3626 | | - | Personal Services |
---|
3627 | | - | |
---|
3628 | | - | 10,766,765 |
---|
3629 | | - | |
---|
3630 | | - | 10,752,078 |
---|
3631 | | - | |
---|
3632 | | - | Other Expenses |
---|
3633 | | - | |
---|
3634 | | - | 1,468,990 |
---|
3635 | | - | |
---|
3636 | | - | 1,468,990 |
---|
3637 | | - | |
---|
3638 | | - | Equipment |
---|
3639 | | - | |
---|
3640 | | - | 44,900 |
---|
3641 | | - | |
---|
3642 | | - | 44,900 |
---|
3643 | | - | |
---|
3644 | | - | Fringe Benefits |
---|
3645 | | - | |
---|
3646 | | - | 8,613,412 |
---|
3647 | | - | |
---|
3648 | | - | 8,601,663 |
---|
3649 | | - | |
---|
3650 | | - | Indirect Overhead |
---|
3651 | | - | |
---|
3652 | | - | 291,192 |
---|
3653 | | - | |
---|
3654 | | - | 291,192 |
---|
3655 | | - | |
---|
3656 | | - | AGENCY TOTAL |
---|
3657 | | - | |
---|
3658 | | - | 21,185,259 |
---|
3659 | | - | |
---|
3660 | | - | 21,158,823 |
---|
3661 | | - | |
---|
3662 | | - | LABOR DEPARTMENT |
---|
3663 | | - | |
---|
3664 | | - | Opportunity Industrial Centers |
---|
3665 | | - | |
---|
3666 | | - | 475,000 |
---|
3667 | | - | |
---|
3668 | | - | 475,000 |
---|
3669 | | - | |
---|
3670 | | - | Customized Services |
---|
3671 | | - | |
---|
3672 | | - | 950,000 |
---|
3673 | | - | |
---|
3674 | | - | 950,000 |
---|
3675 | | - | |
---|
3676 | | - | AGENCY TOTAL |
---|
3677 | | - | |
---|
3678 | | - | 1,425,000 |
---|
3679 | | - | |
---|
3680 | | - | 1,425,000 |
---|
3681 | | - | |
---|
3682 | | - | CONSERVATION AND DEVELOPMENT |
---|
3683 | | - | |
---|
3684 | | - | DEPARTMENT OF ECONOMIC AND COMMUNITY DEVELOPMENT |
---|
3685 | | - | |
---|
3686 | | - | Fair Housing |
---|
3687 | | - | |
---|
3688 | | - | 603,000 |
---|
3689 | | - | |
---|
3690 | | - | 603,000 |
---|
3691 | | - | |
---|
3692 | | - | Crumbling Foundations |
---|
3693 | | - | |
---|
3694 | | - | 2,700,000 |
---|
3695 | | - | |
---|
3696 | | - | 2,700,000 |
---|
3697 | | - | |
---|
3698 | | - | AGENCY TOTAL |
---|
3699 | | - | |
---|
3700 | | - | 3,303,000 |
---|
3701 | | - | |
---|
3702 | | - | 3,303,000 |
---|
3703 | | - | |
---|
3704 | | - | JUDICIAL |
---|
3705 | | - | |
---|
3706 | | - | JUDICIAL DEPARTMENT |
---|
3707 | | - | |
---|
3708 | | - | Foreclosure Mediation Program |
---|
3709 | | - | |
---|
3710 | | - | 3,610,565 |
---|
3711 | | - | |
---|
3712 | | - | 3,610,565 |
---|
3713 | | - | |
---|
3714 | | - | NON-FUNCTIONAL |
---|
3715 | | - | |
---|
3716 | | - | STATE COMPTROLLER - MISCELLANEOUS |
---|
3717 | | - | |
---|
3718 | | - | Nonfunctional - Change to Accruals |
---|
3719 | | - | |
---|
3720 | | - | 95,178 |
---|
3721 | | - | |
---|
3722 | | - | 95,178 |
---|
3723 | | - | |
---|
3724 | | - | TOTAL - BANKING FUND |
---|
3725 | | - | |
---|
3726 | | - | 29,619,002 |
---|
3727 | | - | |
---|
3728 | | - | 29,592,566 |
---|
3729 | | - | |
---|
3730 | | - | Sec. 6. (Effective from passage) The following sums are appropriated from the INSURANCE FUND for the annual periods indicated for the purposes described. |
---|
3731 | | - | |
---|
3732 | | - | |
---|
3733 | | - | |
---|
3734 | | - | 2017-2018 2018-2019 |
---|
3735 | | - | GENERAL GOVERNMENT |
---|
3736 | | - | OFFICE OF POLICY AND MANAGEMENT |
---|
3737 | | - | Personal Services 313,882 313,882 |
---|
3738 | | - | Other Expenses 6,012 6,012 |
---|
3739 | | - | Fringe Benefits 200,882 200,882 |
---|
3740 | | - | AGENCY TOTAL 520,776 520,776 |
---|
3741 | | - | REGULATION AND PROTECTION |
---|
3742 | | - | INSURANCE DEPARTMENT |
---|
3743 | | - | Personal Services 13,942,472 13,796,046 |
---|
3744 | | - | Other Expenses 1,727,807 1,727,807 |
---|
3745 | | - | Equipment 52,500 52,500 |
---|
3746 | | - | Fringe Benefits 11,055,498 10,938,946 |
---|
3747 | | - | Indirect Overhead 466,740 466,740 |
---|
3748 | | - | AGENCY TOTAL 27,245,017 26,982,039 |
---|
3749 | | - | OFFICE OF THE HEALTHCARE ADVOCATE |
---|
3750 | | - | Personal Services 1,954,064 1,373,962 |
---|
3751 | | - | Other Expenses 2,691,767 164,500 |
---|
3752 | | - | Equipment 15,000 15,000 |
---|
3753 | | - | Fringe Benefits 1,788,131 1,329,851 |
---|
3754 | | - | Indirect Overhead 106,630 106,630 |
---|
3755 | | - | AGENCY TOTAL 6,555,592 2,989,943 |
---|
3756 | | - | HEALTH |
---|
3757 | | - | DEPARTMENT OF PUBLIC HEALTH |
---|
3758 | | - | Needle and Syringe Exchange Program 459,416 459,416 |
---|
3759 | | - | AIDS Services 4,975,686 4,975,686 |
---|
3760 | | - | Breast and Cervical Cancer Detection and Treatment 2,150,565 2,150,565 |
---|
3761 | | - | Immunization Services 45,382,653 46,508,326 |
---|
3762 | | - | X-Ray Screening and Tuberculosis Care 1,115,148 1,115,148 |
---|
3763 | | - | Venereal Disease Control 197,171 197,171 |
---|
3764 | | - | AGENCY TOTAL 54,280,639 55,406,312 |
---|
3765 | | - | OFFICE OF HEALTH STRATEGY |
---|
3766 | | - | Personal Services 726,528 |
---|
3767 | | - | Other Expenses 2,527,267 |
---|
3768 | | - | Fringe Benefits 574,832 |
---|
3769 | | - | AGENCY TOTAL 3,828,627 |
---|
3770 | | - | DEPARTMENT OF MENTAL HEALTH AND ADDICTION SERVICES |
---|
3771 | | - | Managed Service System 408,924 408,924 |
---|
3772 | | - | HUMAN SERVICES |
---|
3773 | | - | DEPARTMENT OF SOCIAL SERVICES |
---|
3774 | | - | Fall Prevention 376,023 376,023 |
---|
3775 | | - | NON-FUNCTIONAL |
---|
3776 | | - | STATE COMPTROLLER - MISCELLANEOUS |
---|
3777 | | - | Nonfunctional - Change to Accruals 116,945 116,945 |
---|
3778 | | - | TOTAL - INSURANCE FUND 89,503,916 90,629,589 |
---|
3779 | | - | |
---|
3780 | | - | 2017-2018 |
---|
3781 | | - | |
---|
3782 | | - | 2018-2019 |
---|
3783 | | - | |
---|
3784 | | - | GENERAL GOVERNMENT |
---|
3785 | | - | |
---|
3786 | | - | OFFICE OF POLICY AND MANAGEMENT |
---|
3787 | | - | |
---|
3788 | | - | Personal Services |
---|
3789 | | - | |
---|
3790 | | - | 313,882 |
---|
3791 | | - | |
---|
3792 | | - | 313,882 |
---|
3793 | | - | |
---|
3794 | | - | Other Expenses |
---|
3795 | | - | |
---|
3796 | | - | 6,012 |
---|
3797 | | - | |
---|
3798 | | - | 6,012 |
---|
3799 | | - | |
---|
3800 | | - | Fringe Benefits |
---|
3801 | | - | |
---|
3802 | | - | 200,882 |
---|
3803 | | - | |
---|
3804 | | - | 200,882 |
---|
3805 | | - | |
---|
3806 | | - | AGENCY TOTAL |
---|
3807 | | - | |
---|
3808 | | - | 520,776 |
---|
3809 | | - | |
---|
3810 | | - | 520,776 |
---|
3811 | | - | |
---|
3812 | | - | REGULATION AND PROTECTION |
---|
3813 | | - | |
---|
3814 | | - | INSURANCE DEPARTMENT |
---|
3815 | | - | |
---|
3816 | | - | Personal Services |
---|
3817 | | - | |
---|
3818 | | - | 13,942,472 |
---|
3819 | | - | |
---|
3820 | | - | 13,796,046 |
---|
3821 | | - | |
---|
3822 | | - | Other Expenses |
---|
3823 | | - | |
---|
3824 | | - | 1,727,807 |
---|
3825 | | - | |
---|
3826 | | - | 1,727,807 |
---|
3827 | | - | |
---|
3828 | | - | Equipment |
---|
3829 | | - | |
---|
3830 | | - | 52,500 |
---|
3831 | | - | |
---|
3832 | | - | 52,500 |
---|
3833 | | - | |
---|
3834 | | - | Fringe Benefits |
---|
3835 | | - | |
---|
3836 | | - | 11,055,498 |
---|
3837 | | - | |
---|
3838 | | - | 10,938,946 |
---|
3839 | | - | |
---|
3840 | | - | Indirect Overhead |
---|
3841 | | - | |
---|
3842 | | - | 466,740 |
---|
3843 | | - | |
---|
3844 | | - | 466,740 |
---|
3845 | | - | |
---|
3846 | | - | AGENCY TOTAL |
---|
3847 | | - | |
---|
3848 | | - | 27,245,017 |
---|
3849 | | - | |
---|
3850 | | - | 26,982,039 |
---|
3851 | | - | |
---|
3852 | | - | OFFICE OF THE HEALTHCARE ADVOCATE |
---|
3853 | | - | |
---|
3854 | | - | Personal Services |
---|
3855 | | - | |
---|
3856 | | - | 1,954,064 |
---|
3857 | | - | |
---|
3858 | | - | 1,373,962 |
---|
3859 | | - | |
---|
3860 | | - | Other Expenses |
---|
3861 | | - | |
---|
3862 | | - | 2,691,767 |
---|
3863 | | - | |
---|
3864 | | - | 164,500 |
---|
3865 | | - | |
---|
3866 | | - | Equipment |
---|
3867 | | - | |
---|
3868 | | - | 15,000 |
---|
3869 | | - | |
---|
3870 | | - | 15,000 |
---|
3871 | | - | |
---|
3872 | | - | Fringe Benefits |
---|
3873 | | - | |
---|
3874 | | - | 1,788,131 |
---|
3875 | | - | |
---|
3876 | | - | 1,329,851 |
---|
3877 | | - | |
---|
3878 | | - | Indirect Overhead |
---|
3879 | | - | |
---|
3880 | | - | 106,630 |
---|
3881 | | - | |
---|
3882 | | - | 106,630 |
---|
3883 | | - | |
---|
3884 | | - | AGENCY TOTAL |
---|
3885 | | - | |
---|
3886 | | - | 6,555,592 |
---|
3887 | | - | |
---|
3888 | | - | 2,989,943 |
---|
3889 | | - | |
---|
3890 | | - | HEALTH |
---|
3891 | | - | |
---|
3892 | | - | DEPARTMENT OF PUBLIC HEALTH |
---|
3893 | | - | |
---|
3894 | | - | Needle and Syringe Exchange Program |
---|
3895 | | - | |
---|
3896 | | - | 459,416 |
---|
3897 | | - | |
---|
3898 | | - | 459,416 |
---|
3899 | | - | |
---|
3900 | | - | AIDS Services |
---|
3901 | | - | |
---|
3902 | | - | 4,975,686 |
---|
3903 | | - | |
---|
3904 | | - | 4,975,686 |
---|
3905 | | - | |
---|
3906 | | - | Breast and Cervical Cancer Detection and Treatment |
---|
3907 | | - | |
---|
3908 | | - | 2,150,565 |
---|
3909 | | - | |
---|
3910 | | - | 2,150,565 |
---|
3911 | | - | |
---|
3912 | | - | Immunization Services |
---|
3913 | | - | |
---|
3914 | | - | 45,382,653 |
---|
3915 | | - | |
---|
3916 | | - | 46,508,326 |
---|
3917 | | - | |
---|
3918 | | - | X-Ray Screening and Tuberculosis Care |
---|
3919 | | - | |
---|
3920 | | - | 1,115,148 |
---|
3921 | | - | |
---|
3922 | | - | 1,115,148 |
---|
3923 | | - | |
---|
3924 | | - | Venereal Disease Control |
---|
3925 | | - | |
---|
3926 | | - | 197,171 |
---|
3927 | | - | |
---|
3928 | | - | 197,171 |
---|
3929 | | - | |
---|
3930 | | - | AGENCY TOTAL |
---|
3931 | | - | |
---|
3932 | | - | 54,280,639 |
---|
3933 | | - | |
---|
3934 | | - | 55,406,312 |
---|
3935 | | - | |
---|
3936 | | - | OFFICE OF HEALTH STRATEGY |
---|
3937 | | - | |
---|
3938 | | - | Personal Services |
---|
3939 | | - | |
---|
3940 | | - | 726,528 |
---|
3941 | | - | |
---|
3942 | | - | Other Expenses |
---|
3943 | | - | |
---|
3944 | | - | 2,527,267 |
---|
3945 | | - | |
---|
3946 | | - | Fringe Benefits |
---|
3947 | | - | |
---|
3948 | | - | 574,832 |
---|
3949 | | - | |
---|
3950 | | - | AGENCY TOTAL |
---|
3951 | | - | |
---|
3952 | | - | 3,828,627 |
---|
3953 | | - | |
---|
3954 | | - | DEPARTMENT OF MENTAL HEALTH AND ADDICTION SERVICES |
---|
3955 | | - | |
---|
3956 | | - | Managed Service System |
---|
3957 | | - | |
---|
3958 | | - | 408,924 |
---|
3959 | | - | |
---|
3960 | | - | 408,924 |
---|
3961 | | - | |
---|
3962 | | - | HUMAN SERVICES |
---|
3963 | | - | |
---|
3964 | | - | DEPARTMENT OF SOCIAL SERVICES |
---|
3965 | | - | |
---|
3966 | | - | Fall Prevention |
---|
3967 | | - | |
---|
3968 | | - | 376,023 |
---|
3969 | | - | |
---|
3970 | | - | 376,023 |
---|
3971 | | - | |
---|
3972 | | - | NON-FUNCTIONAL |
---|
3973 | | - | |
---|
3974 | | - | STATE COMPTROLLER - MISCELLANEOUS |
---|
3975 | | - | |
---|
3976 | | - | Nonfunctional - Change to Accruals |
---|
3977 | | - | |
---|
3978 | | - | 116,945 |
---|
3979 | | - | |
---|
3980 | | - | 116,945 |
---|
3981 | | - | |
---|
3982 | | - | TOTAL - INSURANCE FUND |
---|
3983 | | - | |
---|
3984 | | - | 89,503,916 |
---|
3985 | | - | |
---|
3986 | | - | 90,629,589 |
---|
3987 | | - | |
---|
3988 | | - | Sec. 7. (Effective from passage) The following sums are appropriated from the CONSUMER COUNSEL AND PUBLIC UTILITY CONTROL FUND for the annual periods indicated for the purposes described. |
---|
3989 | | - | |
---|
3990 | | - | |
---|
3991 | | - | |
---|
3992 | | - | 2017-2018 2018-2019 |
---|
3993 | | - | REGULATION AND PROTECTION |
---|
3994 | | - | OFFICE OF CONSUMER COUNSEL |
---|
3995 | | - | Personal Services 1,288,453 1,288,453 |
---|
3996 | | - | Other Expenses 332,907 332,907 |
---|
3997 | | - | Equipment 2,200 2,200 |
---|
3998 | | - | Fringe Benefits 1,056,988 1,056,988 |
---|
3999 | | - | Indirect Overhead 100 100 |
---|
4000 | | - | AGENCY TOTAL 2,680,648 2,680,648 |
---|
4001 | | - | DEPARTMENT OF PUBLIC UTILITY CONTROL |
---|
4002 | | - | Personal Services 11,834,823 11,834,823 |
---|
4003 | | - | Other Expenses 1,479,367 1,479,367 |
---|
4004 | | - | Equipment 19,500 19,500 |
---|
4005 | | - | Fringe Benefits 9,467,858 9,467,858 |
---|
4006 | | - | Indirect Overhead 100 100 |
---|
4007 | | - | AGENCY TOTAL 22,801,648 22,801,648 |
---|
4008 | | - | NON-FUNCTIONAL |
---|
4009 | | - | STATE COMPTROLLER - MISCELLANEOUS |
---|
4010 | | - | Nonfunctional - Change to Accruals 89,658 89,658 |
---|
4011 | | - | TOTAL - CONSUMER COUNSEL AND PUBLIC UTILITY CONTROL FUND 25,571,954 25,571,954 |
---|
4012 | | - | |
---|
4013 | | - | 2017-2018 |
---|
4014 | | - | |
---|
4015 | | - | 2018-2019 |
---|
4016 | | - | |
---|
4017 | | - | REGULATION AND PROTECTION |
---|
4018 | | - | |
---|
4019 | | - | OFFICE OF CONSUMER COUNSEL |
---|
4020 | | - | |
---|
4021 | | - | Personal Services |
---|
4022 | | - | |
---|
4023 | | - | 1,288,453 |
---|
4024 | | - | |
---|
4025 | | - | 1,288,453 |
---|
4026 | | - | |
---|
4027 | | - | Other Expenses |
---|
4028 | | - | |
---|
4029 | | - | 332,907 |
---|
4030 | | - | |
---|
4031 | | - | 332,907 |
---|
4032 | | - | |
---|
4033 | | - | Equipment |
---|
4034 | | - | |
---|
4035 | | - | 2,200 |
---|
4036 | | - | |
---|
4037 | | - | 2,200 |
---|
4038 | | - | |
---|
4039 | | - | Fringe Benefits |
---|
4040 | | - | |
---|
4041 | | - | 1,056,988 |
---|
4042 | | - | |
---|
4043 | | - | 1,056,988 |
---|
4044 | | - | |
---|
4045 | | - | Indirect Overhead |
---|
4046 | | - | |
---|
4047 | | - | 100 |
---|
4048 | | - | |
---|
4049 | | - | 100 |
---|
4050 | | - | |
---|
4051 | | - | AGENCY TOTAL |
---|
4052 | | - | |
---|
4053 | | - | 2,680,648 |
---|
4054 | | - | |
---|
4055 | | - | 2,680,648 |
---|
4056 | | - | |
---|
4057 | | - | DEPARTMENT OF PUBLIC UTILITY CONTROL |
---|
4058 | | - | |
---|
4059 | | - | Personal Services |
---|
4060 | | - | |
---|
4061 | | - | 11,834,823 |
---|
4062 | | - | |
---|
4063 | | - | 11,834,823 |
---|
4064 | | - | |
---|
4065 | | - | Other Expenses |
---|
4066 | | - | |
---|
4067 | | - | 1,479,367 |
---|
4068 | | - | |
---|
4069 | | - | 1,479,367 |
---|
4070 | | - | |
---|
4071 | | - | Equipment |
---|
4072 | | - | |
---|
4073 | | - | 19,500 |
---|
4074 | | - | |
---|
4075 | | - | 19,500 |
---|
4076 | | - | |
---|
4077 | | - | Fringe Benefits |
---|
4078 | | - | |
---|
4079 | | - | 9,467,858 |
---|
4080 | | - | |
---|
4081 | | - | 9,467,858 |
---|
4082 | | - | |
---|
4083 | | - | Indirect Overhead |
---|
4084 | | - | |
---|
4085 | | - | 100 |
---|
4086 | | - | |
---|
4087 | | - | 100 |
---|
4088 | | - | |
---|
4089 | | - | AGENCY TOTAL |
---|
4090 | | - | |
---|
4091 | | - | 22,801,648 |
---|
4092 | | - | |
---|
4093 | | - | 22,801,648 |
---|
4094 | | - | |
---|
4095 | | - | NON-FUNCTIONAL |
---|
4096 | | - | |
---|
4097 | | - | STATE COMPTROLLER - MISCELLANEOUS |
---|
4098 | | - | |
---|
4099 | | - | Nonfunctional - Change to Accruals |
---|
4100 | | - | |
---|
4101 | | - | 89,658 |
---|
4102 | | - | |
---|
4103 | | - | 89,658 |
---|
4104 | | - | |
---|
4105 | | - | TOTAL - CONSUMER COUNSEL AND PUBLIC UTILITY CONTROL FUND |
---|
4106 | | - | |
---|
4107 | | - | 25,571,954 |
---|
4108 | | - | |
---|
4109 | | - | 25,571,954 |
---|
4110 | | - | |
---|
4111 | | - | Sec. 8. (Effective from passage) The following sums are appropriated from the WORKERS' COMPENSATION FUND for the annual periods indicated for the purposes described. |
---|
4112 | | - | |
---|
4113 | | - | |
---|
4114 | | - | |
---|
4115 | | - | 2017-2018 2018-2019 |
---|
4116 | | - | GENERAL GOVERNMENT |
---|
4117 | | - | DIVISION OF CRIMINAL JUSTICE |
---|
4118 | | - | Personal Services 369,969 369,969 |
---|
4119 | | - | Other Expenses 10,428 10,428 |
---|
4120 | | - | Fringe Benefits 306,273 306,273 |
---|
4121 | | - | AGENCY TOTAL 686,670 686,670 |
---|
4122 | | - | REGULATION AND PROTECTION |
---|
4123 | | - | LABOR DEPARTMENT |
---|
4124 | | - | Occupational Health Clinics 687,148 687,148 |
---|
4125 | | - | WORKERS' COMPENSATION COMMISSION |
---|
4126 | | - | Personal Services 9,905,669 9,905,669 |
---|
4127 | | - | Other Expenses 2,111,669 2,449,666 |
---|
4128 | | - | Equipment 1 1 |
---|
4129 | | - | Fringe Benefits 7,931,229 7,931,229 |
---|
4130 | | - | Indirect Overhead 291,637 291,637 |
---|
4131 | | - | AGENCY TOTAL 20,240,205 20,578,202 |
---|
4132 | | - | HUMAN SERVICES |
---|
4133 | | - | DEPARTMENT OF REHABILITATION SERVICES |
---|
4134 | | - | Personal Services 514,113 514,113 |
---|
4135 | | - | Other Expenses 53,822 53,822 |
---|
4136 | | - | Rehabilitative Services 1,111,913 1,111,913 |
---|
4137 | | - | Fringe Benefits 430,485 430,485 |
---|
4138 | | - | AGENCY TOTAL 2,110,333 2,110,333 |
---|
4139 | | - | NON-FUNCTIONAL |
---|
4140 | | - | STATE COMPTROLLER - MISCELLANEOUS |
---|
4141 | | - | Nonfunctional - Change to Accruals 72,298 72,298 |
---|
4142 | | - | TOTAL - WORKERS' COMPENSATION FUND 23,796,654 24,134,651 |
---|
4143 | | - | |
---|
4144 | | - | 2017-2018 |
---|
4145 | | - | |
---|
4146 | | - | 2018-2019 |
---|
4147 | | - | |
---|
4148 | | - | GENERAL GOVERNMENT |
---|
4149 | | - | |
---|
4150 | | - | DIVISION OF CRIMINAL JUSTICE |
---|
4151 | | - | |
---|
4152 | | - | Personal Services |
---|
4153 | | - | |
---|
4154 | | - | 369,969 |
---|
4155 | | - | |
---|
4156 | | - | 369,969 |
---|
4157 | | - | |
---|
4158 | | - | Other Expenses |
---|
4159 | | - | |
---|
4160 | | - | 10,428 |
---|
4161 | | - | |
---|
4162 | | - | 10,428 |
---|
4163 | | - | |
---|
4164 | | - | Fringe Benefits |
---|
4165 | | - | |
---|
4166 | | - | 306,273 |
---|
4167 | | - | |
---|
4168 | | - | 306,273 |
---|
4169 | | - | |
---|
4170 | | - | AGENCY TOTAL |
---|
4171 | | - | |
---|
4172 | | - | 686,670 |
---|
4173 | | - | |
---|
4174 | | - | 686,670 |
---|
4175 | | - | |
---|
4176 | | - | REGULATION AND PROTECTION |
---|
4177 | | - | |
---|
4178 | | - | LABOR DEPARTMENT |
---|
4179 | | - | |
---|
4180 | | - | Occupational Health Clinics |
---|
4181 | | - | |
---|
4182 | | - | 687,148 |
---|
4183 | | - | |
---|
4184 | | - | 687,148 |
---|
4185 | | - | |
---|
4186 | | - | WORKERS' COMPENSATION COMMISSION |
---|
4187 | | - | |
---|
4188 | | - | Personal Services |
---|
4189 | | - | |
---|
4190 | | - | 9,905,669 |
---|
4191 | | - | |
---|
4192 | | - | 9,905,669 |
---|
4193 | | - | |
---|
4194 | | - | Other Expenses |
---|
4195 | | - | |
---|
4196 | | - | 2,111,669 |
---|
4197 | | - | |
---|
4198 | | - | 2,449,666 |
---|
4199 | | - | |
---|
4200 | | - | Equipment |
---|
4201 | | - | |
---|
4202 | | - | 1 |
---|
4203 | | - | |
---|
4204 | | - | 1 |
---|
4205 | | - | |
---|
4206 | | - | Fringe Benefits |
---|
4207 | | - | |
---|
4208 | | - | 7,931,229 |
---|
4209 | | - | |
---|
4210 | | - | 7,931,229 |
---|
4211 | | - | |
---|
4212 | | - | Indirect Overhead |
---|
4213 | | - | |
---|
4214 | | - | 291,637 |
---|
4215 | | - | |
---|
4216 | | - | 291,637 |
---|
4217 | | - | |
---|
4218 | | - | AGENCY TOTAL |
---|
4219 | | - | |
---|
4220 | | - | 20,240,205 |
---|
4221 | | - | |
---|
4222 | | - | 20,578,202 |
---|
4223 | | - | |
---|
4224 | | - | HUMAN SERVICES |
---|
4225 | | - | |
---|
4226 | | - | DEPARTMENT OF REHABILITATION SERVICES |
---|
4227 | | - | |
---|
4228 | | - | Personal Services |
---|
4229 | | - | |
---|
4230 | | - | 514,113 |
---|
4231 | | - | |
---|
4232 | | - | 514,113 |
---|
4233 | | - | |
---|
4234 | | - | Other Expenses |
---|
4235 | | - | |
---|
4236 | | - | 53,822 |
---|
4237 | | - | |
---|
4238 | | - | 53,822 |
---|
4239 | | - | |
---|
4240 | | - | Rehabilitative Services |
---|
4241 | | - | |
---|
4242 | | - | 1,111,913 |
---|
4243 | | - | |
---|
4244 | | - | 1,111,913 |
---|
4245 | | - | |
---|
4246 | | - | Fringe Benefits |
---|
4247 | | - | |
---|
4248 | | - | 430,485 |
---|
4249 | | - | |
---|
4250 | | - | 430,485 |
---|
4251 | | - | |
---|
4252 | | - | AGENCY TOTAL |
---|
4253 | | - | |
---|
4254 | | - | 2,110,333 |
---|
4255 | | - | |
---|
4256 | | - | 2,110,333 |
---|
4257 | | - | |
---|
4258 | | - | NON-FUNCTIONAL |
---|
4259 | | - | |
---|
4260 | | - | STATE COMPTROLLER - MISCELLANEOUS |
---|
4261 | | - | |
---|
4262 | | - | Nonfunctional - Change to Accruals |
---|
4263 | | - | |
---|
4264 | | - | 72,298 |
---|
4265 | | - | |
---|
4266 | | - | 72,298 |
---|
4267 | | - | |
---|
4268 | | - | TOTAL - WORKERS' COMPENSATION FUND |
---|
4269 | | - | |
---|
4270 | | - | 23,796,654 |
---|
4271 | | - | |
---|
4272 | | - | 24,134,651 |
---|
4273 | | - | |
---|
4274 | | - | Sec. 9. (Effective from passage) The following sums are appropriated from the CRIMINAL INJURIES COMPENSATION FUND for the annual periods indicated for the purposes described. |
---|
4275 | | - | |
---|
4276 | | - | |
---|
4277 | | - | |
---|
4278 | | - | 2017-2018 2018-2019 |
---|
4279 | | - | JUDICIAL |
---|
4280 | | - | JUDICIAL DEPARTMENT |
---|
4281 | | - | Criminal Injuries Compensation 2,934,088 2,934,088 |
---|
4282 | | - | |
---|
4283 | | - | 2017-2018 |
---|
4284 | | - | |
---|
4285 | | - | 2018-2019 |
---|
4286 | | - | |
---|
4287 | | - | JUDICIAL |
---|
4288 | | - | |
---|
4289 | | - | JUDICIAL DEPARTMENT |
---|
4290 | | - | |
---|
4291 | | - | Criminal Injuries Compensation |
---|
4292 | | - | |
---|
4293 | | - | 2,934,088 |
---|
4294 | | - | |
---|
4295 | | - | 2,934,088 |
---|
4296 | | - | |
---|
4297 | | - | Sec. 10. (Effective from passage) (a) Notwithstanding the provisions of sections 2-35, 4-73, 10a-77, 10a-99, 10a-105 and 10a-143 of the general statutes, the Secretary of the Office of Policy and Management may make reductions in allotments in any budgeted agency and fund of the state for the fiscal years ending June 30, 2018, and June 30, 2019, in order to reduce labor-management expenditures by $ 700,000,000 for the fiscal year ending June 30, 2018, and by $ 867,600,000 for the fiscal year ending June 30, 2019. |
---|
4298 | | - | |
---|
4299 | | - | (b) Notwithstanding the provisions of sections 10a-77, 10a-99, 10a-105 and 10a-143 of the general statutes, any reductions in allotments pursuant to subsection (a) of this section that are applicable to the Connecticut State Colleges and Universities, The University of Connecticut and The University of Connecticut Health Center shall be credited to the General Fund. |
---|
4300 | | - | |
---|
4301 | | - | Sec. 11. (Effective from passage) (a) The Secretary of the Office of Policy and Management may make reductions in allotments for the executive branch for the fiscal years ending June 30, 2018, and June 30, 2019, in order to achieve budget savings of $ 40,000,000 in the General Fund during each such fiscal year. |
---|
4302 | | - | |
---|
4303 | | - | (b) The Secretary of the Office of Policy and Management may make reductions in allotments for the legislative branch for the fiscal years ending June 30, 2018, and June 30, 2019, in order to achieve budget savings of $ 500,000 in the General Fund during each such fiscal year. Such reductions shall be achieved as determined by the president pro tempore and majority leader of the Senate, the speaker and majority leader of the House of Representatives, the Senate Republican president pro tempore and the minority leader of the House of Representatives. |
---|
4304 | | - | |
---|
4305 | | - | (c) The Secretary of the Office of Policy and Management may make reductions in allotments for the judicial branch for the fiscal years ending June 30, 2018, and June 30, 2019, in order to achieve budget savings of $ 3,000,000 in the General Fund during each such fiscal year. Such reductions shall be achieved as determined by the Chief Justice and Chief Public Defender. |
---|
4306 | | - | |
---|
4307 | | - | Sec. 12. (Effective from passage) The Secretary of the Office of Policy and Management may make reductions in allotments in any budgeted agency of the state in order to achieve targeted budget savings in the General Fund of $ 56,972,184 for the fiscal year ending June 30, 2018, and $ 72,442,877 for the fiscal year ending June 30, 2019. |
---|
4308 | | - | |
---|
4309 | | - | Sec. 13. (Effective from passage) The Secretary of the Office of Policy and Management may make increases in allotments in any budgeted agency of the state in order to reflect budget costs associated with the delay in passage of a state budget act as of July 1, 2017, in the General Fund of $ 20,000,000 for the fiscal year ending June 30, 2018. |
---|
4310 | | - | |
---|
4311 | | - | Sec. 14. (Effective from passage) The Secretary of the Office of Policy and Management may make reductions in allotments in any budgeted agency of the state in order to achieve targeted budget savings in the General Fund of $ 144,016,000 for the fiscal year ending June 30, 2018, and $ 177,771,000 for the fiscal year ending June 30, 2019. |
---|
4312 | | - | |
---|
4313 | | - | Sec. 15. (Effective from passage) The Secretary of the Office of Policy and Management may make reductions in allotments in any budgeted agency of the state for the fiscal years ending June 30, 2018, and June 30, 2019, in order to achieve budget savings of $ 12,000,000 in the Special Transportation Fund during each such fiscal year. |
---|
4314 | | - | |
---|
4315 | | - | Sec. 16. (Effective from passage) For the fiscal years ending June 30, 2018, and June 30, 2019, the Department of Social Services and the Department of Children and Families may, with the approval of the Office of Policy and Management, and in compliance with any advanced planning document approved by the federal Department of Health and Human Services, establish receivables for the reimbursement anticipated from approved projects. |
---|
4316 | | - | |
---|
4317 | | - | Sec. 17. (Effective from passage) Notwithstanding the provisions of section 4-85 of the general statutes, the Secretary of the Office of Policy and Management shall not allot funds appropriated in sections 1 to 9, inclusive, of this act for Nonfunctional – Change to Accruals. |
---|
4318 | | - | |
---|
4319 | | - | Sec. 18. (Effective from passage) (a) The Secretary of the Office of Policy and Management may transfer amounts appropriated for Personal Services in sections 1 to 9, inclusive, of this act from agencies to the Reserve for Salary Adjustments account to reflect a more accurate impact of collective bargaining and related costs. |
---|
4320 | | - | |
---|
4321 | | - | (b) The Secretary of the Office of Policy and Management may transfer funds appropriated in section 1 of this act, for Reserve for Salary Adjustments, to any agency in any appropriated fund to give effect to salary increases, other employee benefits, agency costs related to staff reductions including accrual payments, achievement of agency personal services reductions, or other personal services adjustments authorized by this act or any other act or other applicable statute. |
---|
4322 | | - | |
---|
4323 | | - | Sec. 19. (Effective from passage) (a) That portion of unexpended funds, as determined by the Secretary of the Office of Policy and Management, appropriated in public act 15-244, as amended by public act 16-2 of the May Special Session, which relate to collective bargaining agreements and related costs, shall not lapse on June 30, 2017, and such funds shall continue to be available for such purpose during the fiscal years ending June 30, 2018, and June 30, 2019. |
---|
4324 | | - | |
---|
4325 | | - | (b) That portion of unexpended funds, as determined by the Secretary of the Office of Policy and Management, appropriated in sections 1 to 9, inclusive, of this act, which relate to collective bargaining agreements and related costs for the fiscal year ending June 30, 2018, shall not lapse on June 30, 2018, and such funds shall continue to be available for such purpose during the fiscal year ending June 30, 2019. |
---|
4326 | | - | |
---|
4327 | | - | Sec. 20. (Effective from passage) Any appropriation, or portion thereof, made to any agency, under sections 1 to 9, inclusive, of this act, may be transferred at the request of such agency to any other agency by the Governor, with the approval of the Finance Advisory Committee, to take full advantage of federal matching funds, provided both agencies shall certify that the expenditure of such transferred funds by the receiving agency will be for the same purpose as that of the original appropriation or portion thereof so transferred. Any federal funds generated through the transfer of appropriations between agencies may be used for reimbursing appropriated expenditures or for expanding program services or a combination of both as determined by the Governor, with the approval of the Finance Advisory Committee. |
---|
4328 | | - | |
---|
4329 | | - | Sec. 21. (Effective from passage) (a) Any appropriation, or portion thereof, made to any agency under sections 1 to 9, inclusive, of this act, may be adjusted by the Governor, with approval of the Finance Advisory Committee, in order to maximize federal funding available to the state, consistent with the relevant federal provisions of law. |
---|
4330 | | - | |
---|
4331 | | - | (b) The Governor shall report on any such adjustment permitted under subsection (a) of this section, in accordance with the provisions of section 11-4a of the general statutes, to the joint standing committees of the General Assembly having cognizance of matters relating to appropriations and the budgets of state agencies and finance, revenue and bonding. |
---|
4332 | | - | |
---|
4333 | | - | Sec. 22. (Effective from passage) Any appropriation, or portion thereof, made to The University of Connecticut Health Center in section 1 of this act may be transferred by the Secretary of the Office of Policy and Management to the Medicaid account in the Department of Social Services for the purpose of maximizing federal reimbursement. |
---|
4334 | | - | |
---|
4335 | | - | Sec. 23. (Effective from passage) All funds appropriated to the Department of Social Services for DMHAS – Disproportionate Share shall be expended by the Department of Social Services in such amounts and at such times as prescribed by the Office of Policy and Management. The Department of Social Services shall make disproportionate share payments to hospitals in the Department of Mental Health and Addiction Services for operating expenses and for related fringe benefit expenses. Funds received by the hospitals in the Department of Mental Health and Addiction Services, for fringe benefits, shall be used to reimburse the Comptroller. All other funds received by the hospitals in the Department of Mental Health and Addiction Services shall be deposited to grants - other than federal accounts. All disproportionate share payments not expended in grants - other than federal accounts shall lapse at the end of the fiscal year. |
---|
4336 | | - | |
---|
4337 | | - | Sec. 24. (Effective from passage) Any appropriation, or portion thereof, made to the Department of Veterans' Affairs in section 1 of this act may be transferred by the Secretary of the Office of Policy and Management to the Medicaid account in the Department of Social Services for the purpose of maximizing federal reimbursement. |
---|
4338 | | - | |
---|
4339 | | - | Sec. 25. (Effective from passage) During the fiscal years ending June 30, 2018, and June 30, 2019, $ 1,000,000 of the federal funds received by the Department of Education, from Part B of the Individuals with Disabilities Education Act (IDEA), shall be transferred to the Office of Early Childhood in each such fiscal year, for the Birth-to-Three program, in order to carry out Part B responsibilities consistent with the IDEA. |
---|
4340 | | - | |
---|
4341 | | - | Sec. 26. (Effective from passage) (a) For the fiscal year ending June 30, 2018, the distribution of priority school district grants, pursuant to subsection (a) of section 10-266p of the general statutes, shall be as follows: (1) For priority school districts in the amount of $ 31,609,003, (2) for extended school building hours in the amount of $ 2,994,752, and (3) for school accountability in the amount of $ 3,499,699. |
---|
4342 | | - | |
---|
4343 | | - | (b) For the fiscal year ending June 30, 2019, the distribution of priority school district grants, pursuant to subsection (a) of section 10-266p of the general statutes, shall be as follows: (1) For priority school districts in the amount of $ 15,804,502, (2) for extended school building hours in the amount of $ 2,994,752, and (3) for school accountability in the amount of $ 3,499,699. |
---|
4344 | | - | |
---|
4345 | | - | Sec. 27. (Effective from passage) Notwithstanding the provisions of section 17a-17 of the general statutes, for the fiscal years ending June 30, 2018, and June 30, 2019, the provisions of said section shall not be considered in any increases or decreases to residential rates or allowable per diem payments to private residential treatment centers licensed pursuant to section 17a-145 of the general statutes. |
---|
4346 | | - | |
---|
4347 | | - | Sec. 28. (Effective from passage) (a) For all allowable expenditures made pursuant to a contract subject to cost settlement with the Department of Developmental Services by an organization in compliance with performance requirements of such contract, one hundred per cent, or an alternative amount as identified by the Commissioner of Developmental Services and approved by the Secretary of the Office of Policy and Management, of the difference between actual expenditures incurred and the amount received by the organization from the Department of Developmental Services pursuant to such contract shall be reimbursed to the Department of Developmental Services during each of the fiscal years ending June 30, 2018, and June 30, 2019. |
---|
4348 | | - | |
---|
4349 | | - | (b) For expenditures incurred by nonprofit providers with purchase of service contracts with the Department of Mental Health and Addiction Services for which year-end cost reconciliation currently occurs, and where such providers are in compliance with performance requirements of such contract, one hundred per cent, or an alternative amount as identified by the Commissioner of Mental Health and Addiction Services and approved by the Secretary of the Office of Policy and Management and as allowed by applicable state and federal laws and regulations, of the difference between actual expenditures incurred and the amount received by the organization from the Department of Mental Health and Addiction Services pursuant to such contract shall be reimbursed to the Department of Mental Health and Addiction Services for the fiscal years ending June 30, 2018, and June 30, 2019. |
---|
4350 | | - | |
---|
4351 | | - | Sec. 29. (Effective from passage) The sum of $ 1,040,770 of the amount appropriated in section 7 of public act 16-2 of the May special session, to the Workers' Compensation Commission, for Other Expenses, for the fiscal year ending June 30, 2017, shall not lapse on June 30, 2017, and such funds shall continue to be available for the development of the e-court migration project during the fiscal year ending June 30, 2018. |
---|
4352 | | - | |
---|
4353 | | - | Sec. 30. (Effective from passage) The unexpended balance of funds transferred from the Reserve for Salary Adjustment account in the Special Transportation Fund, to the Department of Motor Vehicles, in section 39 of special act 00-13, and carried forward in subsection (a) of section 34 of special act 01-1 of the June special session, and subsection (a) of section 41 of public act 03-1 of the June 30 special session, and section 43 of public act 05-251, and section 42 of public act 07-1 of the June special session, and section 26 of public act 09-3 of the June special session, and section 17 of public act 11-6, and section 36 of public act 13-184, and section 29 of public act 15-244 for the Commercial Vehicle Information Systems and Networks Project, shall not lapse on June 30, 2017, and such funds shall continue to be available for expenditure for such purpose during the fiscal years ending June 30, 2018, and June 30, 2019. |
---|
4354 | | - | |
---|
4355 | | - | Sec. 31. (Effective from passage) (a) The unexpended balance of funds appropriated to the Department of Motor Vehicles in section 49 of special act 99-10, and carried forward in subsection (b) of section 34 of special act 01-1 of the June special session, and subsection (b) of section 41 of public act 03-1 of the June 30 special session, and subsection (a) of section 45 of public act 05-251, and subsection (a) of section 43 of public act 07-1 of the June special session, and subsection (a) of section 27 of public act 09-3 of the June special session, and subsection (a) of section 18 of public act 11-6, and subsection (a) of section 37 of public act 13-184, and subsection (a) of section 30 of public act 15-244 for the purpose of upgrading the Department of Motor Vehicles' registration and driver license data processing systems, shall not lapse on June 30, 2017, and such funds shall continue to be available for expenditure for such purpose, including for implementation of the Passport to State Parks program, during the fiscal years ending June 30, 2018, and June 30, 2019. |
---|
4356 | | - | |
---|
4357 | | - | (b) Up to $ 7,000,000 of the unexpended balance appropriated to the Department of Transportation, for Personal Services, in section 12 of public act 03-1 of the June 30 special session, and carried forward and transferred to the Department of Motor Vehicles' Reflective License Plates account by section 33 of public act 04-216, and carried forward by section 72 of public act 04-2 of the May special session, and subsection (b) of section 45 of public act 05-251, and subsection (b) of section 43 of public act 07-1 of the June special session, and subsection (b) of section 27 of public act 09-3 of the June special session, and subsection (b) of section 18 of public act 11-6, and subsection (b) of section 37 of public act 13-184, and subsection (b) of section 30 of public act 15-244 shall not lapse on June 30, 2017, and such funds shall continue to be available for expenditure for the purpose of upgrading the Department of Motor Vehicles' registration and driver license data processing systems, including for implementation of the Passport to State Parks program, for the fiscal years ending June 30, 2018, and June 30, 2019. |
---|
4358 | | - | |
---|
4359 | | - | (c) Up to $ 8,500,000 of the unexpended balance appropriated to the State Treasurer, for Debt Service, in section 12 of public act 03-1 of the June 30 special session, and carried forward and transferred to the Department of Motor Vehicles' Reflective License Plates account by section 33 of public act 04-216, and carried forward by section 72 of public act 04-2 of the May special session, and subsection (c) of section 45 of public act 05-251, and subsection (c) of section 43 of public act 07-1 of the June special session, and subsection (c) of section 27 of public act 09-3 of the June special session, and subsection (c) of section 18 of public act 11-6, and subsection (c) of section 37 of public act 13-184, and subsection (c) of section 30 of public act 15-244 shall not lapse on June 30, 2017, and such funds shall continue to be available for expenditure for the purpose of upgrading the Department of Motor Vehicles' registration and driver license data processing systems, including for implementation of the Passport to State Parks program, for the fiscal years ending June 30, 2018, and June 30, 2019. |
---|
4360 | | - | |
---|
4361 | | - | Sec. 32. Section 5-156a of the general statutes is amended by adding subsection (h) as follows (Effective from passage): |
---|
4362 | | - | |
---|
4363 | | - | (NEW) (h) Any recovery of pension costs from appropriated or nonappropriated sources other than the General Fund and Special Transportation Fund that causes the payments to the State Employees Retirement System to exceed the actuarially determined employer contribution for any fiscal year shall be deposited into the State Employees Retirement Fund as an additional employer contribution at the end of such fiscal year. |
---|
4364 | | - | |
---|
4365 | | - | Sec. 33. (Effective from passage) During the fiscal years ending June 30, 2018, and June 30, 2019, no (1) lapse or other reduction specified in section 1 of this act, or (2) reduction in allotment requisitions or allotments in force authorized under the provisions of section 4-85 of the general statutes shall be made or achieved by reducing the amounts appropriated in section 1 of this act to the following accounts for said fiscal years: (A) The Department of Developmental Services, for Employment Opportunities and Day Services, (B) the Department of Social Services, for Community Residential Services, and (C) the Department of Mental Health and Addiction Services, for (i) Grants for Substance Abuse Services, and (ii) Grants for Mental Health Services. |
---|
4366 | | - | |
---|
4367 | | - | Sec. 34. (Effective from passage) Notwithstanding the provisions of subsection (j) of section 45a-82 of the general statutes, any balance in the Probate Court Administration Fund on June 30, 2017, shall remain in said fund and shall not be transferred to the General Fund, regardless of whether such balance is in excess of an amount equal to fifteen per cent of the total expenditures authorized pursuant to subsection (a) of section 45a-84 of the general statutes for the immediately succeeding fiscal year. |
---|
4368 | | - | |
---|
4369 | | - | Sec. 35. Section 12-122a of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage): |
---|
4370 | | - | |
---|
4371 | | - | Any municipality which has more than one taxing district may by a majority vote of its legislative body set a uniform city-wide mill rate for taxation of motor vehicles, except that if the charter of such municipality provides that any mill rate for property tax purposes shall be set by the board of finance of such municipality, such uniform city-wide mill rate may be set by a majority vote of such board of finance. [No uniform city-wide mill rate may exceed the amount set forth in section 12-71e. ] |
---|
4372 | | - | |
---|
4373 | | - | Sec. 36. (Effective from passage) (a) For purposes of this section, "qualified taxpayer" means a taxpayer that: (1) Failed to file a tax return, or failed to report the full amount of tax properly due on a previously filed tax return, that was due on or before December 31, 2016; (2) voluntarily comes forward prior to receiving a billing notice or a notice from the Department of Revenue Services that an audit is being conducted in relation to the tax type and taxable period or periods for which the taxpayer is seeking a fresh start agreement; (3) is not a party to a closing agreement with the Commissioner of Revenue Services in relation to the tax type and taxable period or periods for which the taxpayer is seeking a fresh start agreement; (4) has not made an offer of compromise that has been accepted by the commissioner in relation to the tax type and taxable period or periods for which the taxpayer is seeking a fresh start agreement; (5) has not protested a determination of an audit for the tax type and taxable period or periods for which the taxpayer is seeking a fresh start agreement; (6) is not a party to litigation against the commissioner in relation to the tax type and taxable period or periods for which the taxpayer is seeking a fresh start agreement; and (7) makes application for a fresh start agreement in the form and manner prescribed by the commissioner. |
---|
4374 | | - | |
---|
4375 | | - | (b) Notwithstanding the provisions of any other law, the Commissioner of Revenue Services is authorized to implement a fresh start program and may, at the commissioner's sole discretion, enter into fresh start agreements with qualified taxpayers during the period from the effective date of this section, to October 31, 2018, inclusive, except taxes imposed under chapter 222 of the general statutes shall not be eligible for a fresh start agreement. Any fresh start agreement shall provide for (1) the waiver of all penalties that may be imposed under title 12 of the general statutes, and (2) the waiver of fifty per cent of the interest related to a failure to pay any amount due to the commissioner by the date prescribed for payment. A fresh start agreement for a qualified taxpayer that has failed to file a tax return or returns may also provide for a limited look-back period. |
---|
4376 | | - | |
---|
4377 | | - | (c) As part of any fresh start agreement, a qualified taxpayer shall: (1) Voluntarily and fully disclose on the application all material facts pertinent to such taxpayer's liability for taxes due to the commissioner; (2) file any tax returns or documents that may be required by the commissioner; (3) pay in full the tax and interest as set forth in the fresh start agreement in the form and manner prescribed by the commissioner; (4) agree to timely file any required tax returns and pay any associated tax obligations to this state for a period of three years after the date the fresh start agreement is signed by the parties to such agreement; and (5) waive, for the taxable period or periods for which the commissioner has agreed to waive penalties and interest, all administrative and judicial rights of appeal that have not run or expired. |
---|
4378 | | - | |
---|
4379 | | - | (d) Notwithstanding the provisions of subsections (a) to (c), inclusive, of this section or of any fresh start agreement, the waiver of penalties and interest shall not be binding on the commissioner if the commissioner finds that any of the following circumstances exist: (1) The qualified taxpayer misrepresented any material fact in applying for or entering into the fresh start agreement; (2) the qualified taxpayer fails to provide any information required for any taxable period covered by the fresh start agreement on or before the due date prescribed under the terms of the fresh start agreement; (3) the qualified taxpayer fails to pay any tax, penalty or interest due in the time, form or manner prescribed under the terms of the fresh start agreement; (4) the tax reported by the qualified taxpayer for any taxable period covered by the fresh start agreement, including any amount shown on an amended tax return, understates by ten per cent or more the tax due and such taxpayer cannot demonstrate to the satisfaction of the commissioner that a good faith effort was made to accurately compute the tax; or (5) the qualified taxpayer fails to timely file any required tax returns or pay any associated tax obligations to this state, during the three-year period after the date the fresh start agreement was signed by the parties to such agreement. No payment made by a qualified taxpayer for a taxable period covered by a fresh start agreement shall be refunded to such taxpayer or credited to a taxable period other than the taxable period for which such payment was made. |
---|
4380 | | - | |
---|
4381 | | - | Sec. 37. Section 12-263i of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2017): |
---|
4382 | | - | |
---|
4383 | | - | (a) As used in this section: |
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4384 | | - | |
---|
4385 | | - | (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] any distinct entity that (A) operates exclusively for the purpose of providing surgical services to patients not requiring hospitalization and in which the expected duration of services would not exceed twenty-four hours following an admission; (B) has an agreement with the Centers for Medicare and Medicaid Services to participate in Medicare as an ambulatory surgical center; and (C) meets the general and specific conditions for participation in Medicare set forth in 42 CFR Part 416, Subparts B and C, as amended from time to time; |
---|
4386 | | - | |
---|
4387 | | - | (2) "Ambulatory surgical center services" means, in accordance with 42 CFR 433.56(a)(9), as amended from time to time, services that are furnished in connection with covered surgical procedures performed in an ambulatory surgical center as provided in 42 CFR 416.164(a), as amended from time to time, for which payment is included in the ambulatory surgical center payment established under 42 CFR 416.171, as amended from time to time, for the covered surgical procedure. "Ambulatory surgical center services" includes facility services only and does not include surgical procedures; |
---|
4388 | | - | |
---|
4389 | | - | [(2)] (3) "Commissioner" means the Commissioner of Revenue Services; and |
---|
4390 | | - | |
---|
4391 | | - | [(3)] (4) "Department" means the Department of Revenue Services. |
---|
4392 | | - | |
---|
4393 | | - | (b) (1) For each calendar quarter commencing on or after October 1, 2015, but prior to October 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 section 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, or (B) net patient revenue of a hospital that is subject to the tax imposed under this chapter. Nothing in this section shall prohibit an ambulatory surgical center from seeking remuneration for the tax imposed by this section. |
---|
4394 | | - | |
---|
4395 | | - | (2) 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 prior to October 1, 2017, 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. |
---|
4396 | | - | |
---|
4397 | | - | (c) (1) For each calendar quarter commencing on or after October 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 section shall be at the rate of six per cent of the total net revenue received by each ambulatory surgical center for the provision of ambulatory surgical center services, except that such tax shall not be imposed on any amount of such net revenue that constitutes net patient revenue of a hospital that is subject to the tax imposed under this chapter. Nothing in this section shall prohibit an ambulatory surgical center from seeking remuneration for the tax imposed by this section. |
---|
4398 | | - | |
---|
4399 | | - | (2) Each ambulatory surgical center shall, on or before January 31, 2018, 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 the net revenue under subdivision (1) of this subsection 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. |
---|
4400 | | - | |
---|
4401 | | - | [(c)] (d) 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. |
---|
4402 | | - | |
---|
4403 | | - | [(d)] (e) 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. |
---|
4404 | | - | |
---|
4405 | | - | [(e)] (f) 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. |
---|
4406 | | - | |
---|
4407 | | - | Sec. 38. Section 12-391 of the general statutes is repealed and the following is substituted in lieu thereof (Effective January 1, 2018, and applicable to estates of decedents dying on or after January 1, 2018): |
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4408 | | - | |
---|
4409 | | - | (a) With respect to estates of decedents who die prior to January 1, 2005, and except as otherwise provided in section 59 of public act 03-1 of the June 30 special session, a tax is imposed upon the transfer of the estate of each person who at the time of death was a resident of this state. The amount of the tax shall be the amount of the federal credit allowable for estate, inheritance, legacy and succession taxes paid to any state or the District of Columbia under the provisions of the federal internal revenue code in force at the date of such decedent's death in respect to any property owned by such decedent or subject to such taxes as part of or in connection with the estate of such decedent. If real or tangible personal property of such decedent is located outside [of] this state and is subject to estate, inheritance, legacy, or succession taxes by any state or states, other than the state of Connecticut, or by the District of Columbia for which such federal credit is allowable, the amount of tax due under this section shall be reduced by the lesser of: (1) The amount of any such taxes paid to such other state or states or said district and allowed as a credit against the federal estate tax; or (2) an amount computed by multiplying such federal credit by a fraction, (A) the numerator of which is the value of that part of the decedent's gross estate over which such other state or states or said district have jurisdiction for estate tax purposes to the same extent to which this state would assert jurisdiction for estate tax purposes under this chapter with respect to the residents of such other state or states or said district, and (B) the denominator of which is the value of the decedent's gross estate. Property of a resident estate over which this state has jurisdiction for estate tax purposes includes real property situated in this state, tangible personal property having an actual situs in this state, and intangible personal property owned by the decedent, regardless of where it is located. The amount of any estate tax imposed under this subsection shall also be reduced, but not below zero, by the amount of any tax that is imposed under chapter 216 and that is actually paid to this state. |
---|
4410 | | - | |
---|
4411 | | - | (b) With respect to the estates of decedents who die prior to January 1, 2005, and except as otherwise provided in section 59 of public act 03-1 of the June 30 special session, a tax is imposed upon the transfer of the estate of each person who at the time of death was a nonresident of this state, the amount of which shall be computed by multiplying (1) the federal credit allowable for estate, inheritance, legacy, and succession taxes paid to any state or states or the District of Columbia under the provisions of the federal internal revenue code in force at the date of such decedent's death in respect to any property owned by such decedent or subject to such taxes as a part of or in connection with the estate of such decedent by (2) a fraction, (A) the numerator of which is the value of that part of the decedent's gross estate over which this state has jurisdiction for estate tax purposes and (B) the denominator of which is the value of the decedent's gross estate. Property of a nonresident estate over which this state has jurisdiction for estate tax purposes includes real property situated in this state and tangible personal property having an actual situs in this state. The amount of any estate tax imposed under this subsection shall also be reduced, but not below zero, by the amount of any tax that is imposed under chapter 216 and that is actually paid to this state. |
---|
4412 | | - | |
---|
4413 | | - | (c) For purposes of this section and section 12-392: |
---|
4414 | | - | |
---|
4415 | | - | (1) (A) "Connecticut taxable estate" means, with respect to the estates of decedents dying on or after January 1, 2005, but prior to January 1, 2010, (i) the gross estate less allowable deductions, as determined under Chapter 11 of the Internal Revenue Code, plus (ii) the aggregate amount of all Connecticut taxable gifts, as defined in section 12-643, made by the decedent for all calendar years beginning on or after January 1, 2005, but prior to January 1, 2010. The deduction for state death taxes paid under Section 2058 of said code shall be disregarded. |
---|
4416 | | - | |
---|
4417 | | - | (B) "Connecticut taxable estate" means, with respect to the estates of decedents dying on or after January 1, 2010, but prior to January 1, 2015, (i) the gross estate less allowable deductions, as determined under Chapter 11 of the Internal Revenue Code, plus (ii) the aggregate amount of all Connecticut taxable gifts, as defined in section 12-643, made by the decedent for all calendar years beginning on or after January 1, 2005. The deduction for state death taxes paid under Section 2058 of said code shall be disregarded. |
---|
4418 | | - | |
---|
4419 | | - | (C) "Connecticut taxable estate" means, with respect to the estates of decedents dying on or after January 1, 2015, (i) the gross estate less allowable deductions, as determined under Chapter 11 of the Internal Revenue Code, plus (ii) the aggregate amount of all Connecticut taxable gifts, as defined in section 12-643, made by the decedent for all calendar years beginning on or after January 1, 2005, other than Connecticut taxable gifts that are includable in the gross estate for federal estate tax purposes of the decedent, plus (iii) the amount of any tax paid to this state pursuant to section 12-642 by the decedent or the decedent's estate on any gift made by the decedent or the decedent's spouse during the three-year period preceding the date of the decedent's death. The deduction for state death taxes paid under Section 2058 of the Internal Revenue Code shall be disregarded. |
---|
4420 | | - | |
---|
4421 | | - | (2) "Internal Revenue Code" means the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as amended from time to time, [amended,] except in the event of repeal of the federal estate tax, then all references to the Internal Revenue Code in this section shall mean the Internal Revenue Code as in force on the day prior to the effective date of such repeal. |
---|
4422 | | - | |
---|
4423 | | - | (3) "Gross estate" means the gross estate, for federal estate tax purposes. |
---|
4424 | | - | |
---|
4425 | | - | (4) "Federal basic exclusion amount" means the dollar amount published annually by the Internal Revenue Service at which a decedent would be required to file a federal estate tax return based on the value of the decedent's gross estate and federally taxable gifts. |
---|
4426 | | - | |
---|
4427 | | - | (d) (1) (A) With respect to the estates of decedents who die on or after January 1, 2005, but prior to January 1, 2010, a tax is imposed upon the transfer of the estate of each person who at the time of death was a resident of this state. The amount of the tax shall be determined using the schedule in subsection (g) of this section. A credit shall be allowed against such tax for any taxes paid to this state pursuant to section 12-642 for Connecticut taxable gifts made on or after January 1, 2005, but prior to January 1, 2010. |
---|
4428 | | - | |
---|
4429 | | - | (B) With respect to the estates of decedents who die on or after January 1, 2010, but prior to January 1, 2015, a tax is imposed upon the transfer of the estate of each person who at the time of death was a resident of this state. The amount of the tax shall be determined using the schedule in subsection (g) of this section. A credit shall be allowed against such tax for any taxes paid to this state pursuant to section 12-642 for Connecticut taxable gifts made on or after January 1, 2005, provided such credit shall not exceed the amount of tax imposed by this section. |
---|
4430 | | - | |
---|
4431 | | - | (C) With respect to the estates of decedents who die on or after January 1, 2015, but prior to January 1, 2016, a tax is imposed upon the transfer of the estate of each person who at the time of death was a resident of this state. The amount of the tax shall be determined using the schedule in subsection (g) of this section. A credit shall be allowed against such tax for (i) any taxes paid to this state pursuant to section 12-642 by the decedent or the decedent's estate for Connecticut taxable gifts made on or after January 1, 2005, and (ii) any taxes paid by the decedent's spouse to this state pursuant to section 12-642 for Connecticut taxable gifts made by the decedent on or after January 1, 2005, that are includable in the gross estate of the decedent, provided such credit shall not exceed the amount of tax imposed by this section. |
---|
4432 | | - | |
---|
4433 | | - | (D) With respect to the estates of decedents who die on or after January 1, 2016, but prior to January 1, 2018, a tax is imposed upon the transfer of the estate of each person who at the time of death was a resident of this state. The amount of the tax shall be determined using the schedule in subsection (g) of this section. A credit shall be allowed against such tax for (i) any taxes paid to this state pursuant to section 12-642 by the decedent or the decedent's estate for Connecticut taxable gifts made on or after January 1, 2005, and (ii) any taxes paid by the decedent's spouse to this state pursuant to section 12-642 for Connecticut taxable gifts made by the decedent on or after January 1, 2005, that are includable in the gross estate of the decedent, provided such credit shall not exceed the amount of tax imposed by this section. In no event shall the amount of tax payable under this section exceed twenty million dollars. Such twenty-million-dollar limit shall be reduced by the amount of (I) any taxes paid to this state pursuant to section 12-642 by the decedent or the decedent's estate for Connecticut taxable gifts made on or after January 1, 2016, and (II) any taxes paid by the decedent's spouse to this state pursuant to section 12-642 for Connecticut taxable gifts made by the decedent on or after January 1, 2016, that are includable in the gross estate of the decedent, but in no event shall the amount be reduced below zero. |
---|
4434 | | - | |
---|
4435 | | - | (E) With respect to the estates of decedents who die on or after January 1, 2018, a tax is imposed upon the transfer of the estate of each person who at the time of death was a resident of this state. The amount of the tax shall be determined using the schedule in subsection (g) of this section. A credit shall be allowed against such tax for (i) any taxes paid to this state pursuant to section 12-642 by the decedent or the decedent's estate for Connecticut taxable gifts made on or after January 1, 2005, and (ii) any taxes paid by the decedent's spouse to this state pursuant to section 12-642 for Connecticut taxable gifts made by the decedent on or after January 1, 2005, that are includable in the gross estate of the decedent, provided such credit shall not exceed the amount of tax imposed by this section. In no event shall the amount of tax payable under this section exceed twenty million dollars. Such twenty-million-dollar limit shall be reduced by the amount of (I) any taxes paid to this state pursuant to section 12-642 by the decedent or the decedent's estate for Connecticut taxable gifts made on or after January 1, 2016, and (II) any taxes paid by the decedent's spouse to this state pursuant to section 12-642 for Connecticut taxable gifts made by the decedent on or after January 1, 2016, that are includable in the gross estate of the decedent, but in no event shall the amount be reduced below zero. |
---|
4436 | | - | |
---|
4437 | | - | (2) If real or tangible personal property of such decedent is located outside [of] this state, the amount of tax due under this section shall be reduced by an amount computed by multiplying the tax otherwise due pursuant to subdivision (1) of this subsection, without regard to the credit allowed for any taxes paid to this state pursuant to section 12-642, by a fraction, (A) the numerator of which is the value of that part of the decedent's gross estate attributable to real or tangible personal property located outside of the state, and (B) the denominator of which is the value of the decedent's gross estate. |
---|
4438 | | - | |
---|
4439 | | - | (3) For a resident estate, the state shall have the power to levy the estate tax upon real property situated in this state, tangible personal property having an actual situs in this state and intangible personal property included in the gross estate of the decedent, regardless of where it is located. The state is permitted to calculate the estate tax and levy said tax to the fullest extent permitted by the Constitution of the United States. |
---|
4440 | | - | |
---|
4441 | | - | (e) (1) (A) With respect to the estates of decedents who die on or after January 1, 2005, but prior to January 1, 2010, a tax is imposed upon the transfer of the estate of each person who at the time of death was a nonresident of this state. The amount of such tax shall be computed by multiplying (i) the amount of tax determined using the schedule in subsection (g) of this section by (ii) a fraction, the numerator of which is the value of that part of the decedent's gross estate over which this state has jurisdiction for estate tax purposes, and the denominator of which is the value of the decedent's gross estate. A credit shall be allowed against such tax for any taxes paid to this state pursuant to section 12-642, for Connecticut taxable gifts made on or after January 1, 2005, but prior to January 1, 2010. |
---|
4442 | | - | |
---|
4443 | | - | (B) With respect to the estates of decedents who die on or after January 1, 2010, but prior to January 1, 2016, a tax is imposed upon the transfer of the estate of each person who at the time of death was a nonresident of this state. The amount of such tax shall be computed by multiplying (i) the amount of tax determined using the schedule in subsection (g) of this section by (ii) a fraction, the numerator of which is the value of that part of the decedent's gross estate over which this state has jurisdiction for estate tax purposes, and the denominator of which is the value of the decedent's gross estate. A credit shall be allowed against such tax for any taxes paid to this state pursuant to section 12-642, for Connecticut taxable gifts made on or after January 1, 2005, provided such credit shall not exceed the amount of tax imposed by this section. |
---|
4444 | | - | |
---|
4445 | | - | (C) With respect to the estates of decedents who die on or after January 1, 2016, a tax is imposed upon the transfer of the estate of each person who at the time of death was a nonresident of this state. The amount of such tax shall be computed by multiplying (i) the amount of tax determined using the schedule in subsection (g) of this section by (ii) a fraction, the numerator of which is the value of that part of the decedent's gross estate over which this state has jurisdiction for estate tax purposes, and the denominator of which is the value of the decedent's gross estate. A credit shall be allowed against such tax for any taxes paid to this state pursuant to section 12-642 for Connecticut taxable gifts made on or after January 1, 2005, provided such credit shall not exceed the amount of tax imposed by this section. In no event shall the amount of tax payable under this section exceed twenty million dollars. Such twenty-million-dollar limit shall be reduced by the amount of (I) any taxes paid to this state pursuant to section 12-642 by the decedent or the decedent's estate for Connecticut taxable gifts made on or after January 1, 2016, and (II) any taxes paid by the decedent's spouse to this state pursuant to section 12-642 for Connecticut taxable gifts made by the decedent on or after January 1, 2016, that are includable in the gross estate of the decedent, but in no event shall the amount be reduced below zero. |
---|
4446 | | - | |
---|
4447 | | - | (D) With respect to the estates of decedents who die on or after January 1, 2018, a tax is imposed upon the transfer of the estate of each person who at the time of death was a nonresident of this state. The amount of such tax shall be computed by multiplying the amount of tax determined using the schedule in subsection (g) of this section by a fraction, the numerator of which is the value of that part of the decedent's gross estate over which this state has jurisdiction for estate tax purposes, and the denominator of which is the value of the decedent's gross estate. A credit shall be allowed against such tax for (i) any taxes paid to this state pursuant to section 12-642 by the decedent or the decedent's estate for Connecticut taxable gifts made on or after January 1, 2005, and (ii) any taxes paid by the decedent's spouse to this state pursuant to section 12-642 for Connecticut taxable gifts made by the decedent on or after January 1, 2005, that are includable in the gross estate of the decedent, provided such credit shall not exceed the amount of tax imposed by this section. In no event shall the amount of tax payable under this section exceed twenty million dollars. Such twenty-million-dollar limit shall be reduced by the amount of (I) any taxes paid to this state pursuant to section 12-642 by the decedent or the decedent's estate for Connecticut taxable gifts made on or after January 1, 2016, and (II) any taxes paid by the decedent's spouse to this state pursuant to section 12-642 for Connecticut taxable gifts made by the decedent on or after January 1, 2016, that are includable in the gross estate of the decedent, but in no event shall the amount be reduced below zero. |
---|
4448 | | - | |
---|
4449 | | - | (2) For a nonresident estate, the state shall have the power to levy the estate tax upon all real property situated in this state and tangible personal property having an actual situs in this state. The state is permitted to calculate the estate tax and levy said tax to the fullest extent permitted by the Constitution of the United States. |
---|
4450 | | - | |
---|
4451 | | - | (f) (1) For purposes of the tax imposed under this section, the value of the Connecticut taxable estate shall be determined taking into account all of the deductions available under the Internal Revenue Code of 1986, specifically including, but not limited to, the deduction available under Section 2056(b)(7) of said code for a qualifying income interest for life in a surviving spouse. |
---|
4452 | | - | |
---|
4453 | | - | (2) An election under said Section 2056(b)(7) may be made for state estate tax purposes regardless of whether any such election is made for federal estate tax purposes. The value of the gross estate shall include the value of any property in which the decedent had a qualifying income interest for life for which an election was made under this subsection. |
---|
4454 | | - | |
---|
4455 | | - | (g) (1) With respect to the estates of decedents dying on or after January 1, 2005, but prior to January 1, 2010, the tax based on the Connecticut taxable estate shall be as provided in the following schedule: |
---|
4456 | | - | |
---|
4457 | | - | |
---|
4458 | | - | |
---|
4459 | | - | Amount of Connecticut |
---|
4460 | | - | Taxable Estate Rate of Tax |
---|
4461 | | - | Not over $ 2,000,000 None |
---|
4462 | | - | Over $ 2,000,000 |
---|
4463 | | - | but not over $ 2,100,000 5. 085% of the excess over $ 0 |
---|
4464 | | - | Over $ 2,100,000 $ 106,800 plus 8% of the excess |
---|
4465 | | - | but not over $ 2,600,000 over $ 2,100,000 |
---|
4466 | | - | Over $ 2,600,000 $ 146,800 plus 8. 8% of the excess |
---|
4467 | | - | but not over $ 3,100,000 over $ 2,600,000 |
---|
4468 | | - | Over $ 3,100,000 $ 190,800 plus 9. 6% of the excess |
---|
4469 | | - | but not over $ 3,600,000 over $ 3,100,000 |
---|
4470 | | - | Over $ 3,600,000 $ 238,800 plus 10. 4% of the excess |
---|
4471 | | - | but not over $ 4,100,000 over $ 3,600,000 |
---|
4472 | | - | Over $ 4,100,000 $ 290,800 plus 11. 2% of the excess |
---|
4473 | | - | but not over $ 5,100,000 over $ 4,100,000 |
---|
4474 | | - | Over $ 5,100,000 $ 402,800 plus 12% of the excess |
---|
4475 | | - | but not over $ 6,100,000 over $ 5,100,000 |
---|
4476 | | - | Over $ 6,100,000 $ 522,800 plus 12. 8% of the excess |
---|
4477 | | - | but not over $ 7,100,000 over $ 6,100,000 |
---|
4478 | | - | Over $ 7,100,000 $ 650,800 plus 13. 6% of the excess |
---|
4479 | | - | but not over $ 8,100,000 over $ 7,100,000 |
---|
4480 | | - | Over $ 8,100,000 $ 786,800 plus 14. 4% of the excess |
---|
4481 | | - | but not over $ 9,100,000 over $ 8,100,000 |
---|
4482 | | - | Over $ 9,100,000 $ 930,800 plus 15. 2% of the excess |
---|
4483 | | - | but not over $ 10,100,000 over $ 9,100,000 |
---|
4484 | | - | Over $ 10,100,000 $ 1,082,800 plus 16% of the excess |
---|
4485 | | - | over $ 10,100,000 |
---|
4486 | | - | |
---|
4487 | | - | Amount of Connecticut |
---|
4488 | | - | |
---|
4489 | | - | Taxable Estate |
---|
4490 | | - | |
---|
4491 | | - | Rate of Tax |
---|
4492 | | - | |
---|
4493 | | - | Not over $ 2,000,000 |
---|
4494 | | - | |
---|
4495 | | - | None |
---|
4496 | | - | |
---|
4497 | | - | Over $ 2,000,000 |
---|
4498 | | - | |
---|
4499 | | - | but not over $ 2,100,000 |
---|
4500 | | - | |
---|
4501 | | - | 5. 085% of the excess over $ 0 |
---|
4502 | | - | |
---|
4503 | | - | Over $ 2,100,000 |
---|
4504 | | - | |
---|
4505 | | - | $ 106,800 plus 8% of the excess |
---|
4506 | | - | |
---|
4507 | | - | but not over $ 2,600,000 |
---|
4508 | | - | |
---|
4509 | | - | over $ 2,100,000 |
---|
4510 | | - | |
---|
4511 | | - | Over $ 2,600,000 |
---|
4512 | | - | |
---|
4513 | | - | $ 146,800 plus 8. 8% of the excess |
---|
4514 | | - | |
---|
4515 | | - | but not over $ 3,100,000 |
---|
4516 | | - | |
---|
4517 | | - | over $ 2,600,000 |
---|
4518 | | - | |
---|
4519 | | - | Over $ 3,100,000 |
---|
4520 | | - | |
---|
4521 | | - | $ 190,800 plus 9. 6% of the excess |
---|
4522 | | - | |
---|
4523 | | - | but not over $ 3,600,000 |
---|
4524 | | - | |
---|
4525 | | - | over $ 3,100,000 |
---|
4526 | | - | |
---|
4527 | | - | Over $ 3,600,000 |
---|
4528 | | - | |
---|
4529 | | - | $ 238,800 plus 10. 4% of the excess |
---|
4530 | | - | |
---|
4531 | | - | but not over $ 4,100,000 |
---|
4532 | | - | |
---|
4533 | | - | over $ 3,600,000 |
---|
4534 | | - | |
---|
4535 | | - | Over $ 4,100,000 |
---|
4536 | | - | |
---|
4537 | | - | $ 290,800 plus 11. 2% of the excess |
---|
4538 | | - | |
---|
4539 | | - | but not over $ 5,100,000 |
---|
4540 | | - | |
---|
4541 | | - | over $ 4,100,000 |
---|
4542 | | - | |
---|
4543 | | - | Over $ 5,100,000 |
---|
4544 | | - | |
---|
4545 | | - | $ 402,800 plus 12% of the excess |
---|
4546 | | - | |
---|
4547 | | - | but not over $ 6,100,000 |
---|
4548 | | - | |
---|
4549 | | - | over $ 5,100,000 |
---|
4550 | | - | |
---|
4551 | | - | Over $ 6,100,000 |
---|
4552 | | - | |
---|
4553 | | - | $ 522,800 plus 12. 8% of the excess |
---|
4554 | | - | |
---|
4555 | | - | but not over $ 7,100,000 |
---|
4556 | | - | |
---|
4557 | | - | over $ 6,100,000 |
---|
4558 | | - | |
---|
4559 | | - | Over $ 7,100,000 |
---|
4560 | | - | |
---|
4561 | | - | $ 650,800 plus 13. 6% of the excess |
---|
4562 | | - | |
---|
4563 | | - | but not over $ 8,100,000 |
---|
4564 | | - | |
---|
4565 | | - | over $ 7,100,000 |
---|
4566 | | - | |
---|
4567 | | - | Over $ 8,100,000 |
---|
4568 | | - | |
---|
4569 | | - | $ 786,800 plus 14. 4% of the excess |
---|
4570 | | - | |
---|
4571 | | - | but not over $ 9,100,000 |
---|
4572 | | - | |
---|
4573 | | - | over $ 8,100,000 |
---|
4574 | | - | |
---|
4575 | | - | Over $ 9,100,000 |
---|
4576 | | - | |
---|
4577 | | - | $ 930,800 plus 15. 2% of the excess |
---|
4578 | | - | |
---|
4579 | | - | but not over $ 10,100,000 |
---|
4580 | | - | |
---|
4581 | | - | over $ 9,100,000 |
---|
4582 | | - | |
---|
4583 | | - | Over $ 10,100,000 |
---|
4584 | | - | |
---|
4585 | | - | $ 1,082,800 plus 16% of the excess |
---|
4586 | | - | |
---|
4587 | | - | over $ 10,100,000 |
---|
4588 | | - | |
---|
4589 | | - | (2) With respect to the estates of decedents dying on or after January 1, 2010, but prior to January 1, 2011, the tax based on the Connecticut taxable estate shall be as provided in the following schedule: |
---|
4590 | | - | |
---|
4591 | | - | |
---|
4592 | | - | |
---|
4593 | | - | Amount of Connecticut |
---|
4594 | | - | Taxable Estate Rate of Tax |
---|
4595 | | - | Not over $ 3,500,000 None |
---|
4596 | | - | Over $ 3,500,000 7. 2% of the excess |
---|
4597 | | - | but not over $ 3,600,000 over $ 3,500,000 |
---|
4598 | | - | Over $ 3,600,000 $ 7,200 plus 7. 8% of the excess |
---|
4599 | | - | but not over $ 4,100,000 over $ 3,600,000 |
---|
4600 | | - | Over $ 4,100,000 $ 46,200 plus 8. 4% of the excess |
---|
4601 | | - | but not over $ 5,100,000 over $ 4,100,000 |
---|
4602 | | - | Over $ 5,100,000 $ 130,200 plus 9. 0% of the excess |
---|
4603 | | - | but not over $ 6,100,000 over $ 5,100,000 |
---|
4604 | | - | Over $ 6,100,000 $ 220,200 plus 9. 6% of the excess |
---|
4605 | | - | but not over $ 7,100,000 over $ 6,100,000 |
---|
4606 | | - | Over $ 7,100,000 $ 316,200 plus 10. 2% of the excess |
---|
4607 | | - | but not over $ 8,100,000 over $ 7,100,000 |
---|
4608 | | - | Over $ 8,100,000 $ 418,200 plus 10. 8% of the excess |
---|
4609 | | - | but not over $ 9,100,000 over $ 8,100,000 |
---|
4610 | | - | Over $ 9,100,000 $ 526,200 plus 11. 4% of the excess |
---|
4611 | | - | but not over $ 10,100,000 over $ 9,100,000 |
---|
4612 | | - | Over $ 10,100,000 $ 640,200 plus 12% of the excess |
---|
4613 | | - | over $ 10,100,000 |
---|
4614 | | - | |
---|
4615 | | - | Amount of Connecticut |
---|
4616 | | - | |
---|
4617 | | - | Taxable Estate |
---|
4618 | | - | |
---|
4619 | | - | Rate of Tax |
---|
4620 | | - | |
---|
4621 | | - | Not over $ 3,500,000 |
---|
4622 | | - | |
---|
4623 | | - | None |
---|
4624 | | - | |
---|
4625 | | - | Over $ 3,500,000 |
---|
4626 | | - | |
---|
4627 | | - | 7. 2% of the excess |
---|
4628 | | - | |
---|
4629 | | - | but not over $ 3,600,000 |
---|
4630 | | - | |
---|
4631 | | - | over $ 3,500,000 |
---|
4632 | | - | |
---|
4633 | | - | Over $ 3,600,000 |
---|
4634 | | - | |
---|
4635 | | - | $ 7,200 plus 7. 8% of the excess |
---|
4636 | | - | |
---|
4637 | | - | but not over $ 4,100,000 |
---|
4638 | | - | |
---|
4639 | | - | over $ 3,600,000 |
---|
4640 | | - | |
---|
4641 | | - | Over $ 4,100,000 |
---|
4642 | | - | |
---|
4643 | | - | $ 46,200 plus 8. 4% of the excess |
---|
4644 | | - | |
---|
4645 | | - | but not over $ 5,100,000 |
---|
4646 | | - | |
---|
4647 | | - | over $ 4,100,000 |
---|
4648 | | - | |
---|
4649 | | - | Over $ 5,100,000 |
---|
4650 | | - | |
---|
4651 | | - | $ 130,200 plus 9. 0% of the excess |
---|
4652 | | - | |
---|
4653 | | - | but not over $ 6,100,000 |
---|
4654 | | - | |
---|
4655 | | - | over $ 5,100,000 |
---|
4656 | | - | |
---|
4657 | | - | Over $ 6,100,000 |
---|
4658 | | - | |
---|
4659 | | - | $ 220,200 plus 9. 6% of the excess |
---|
4660 | | - | |
---|
4661 | | - | but not over $ 7,100,000 |
---|
4662 | | - | |
---|
4663 | | - | over $ 6,100,000 |
---|
4664 | | - | |
---|
4665 | | - | Over $ 7,100,000 |
---|
4666 | | - | |
---|
4667 | | - | $ 316,200 plus 10. 2% of the excess |
---|
4668 | | - | |
---|
4669 | | - | but not over $ 8,100,000 |
---|
4670 | | - | |
---|
4671 | | - | over $ 7,100,000 |
---|
4672 | | - | |
---|
4673 | | - | Over $ 8,100,000 |
---|
4674 | | - | |
---|
4675 | | - | $ 418,200 plus 10. 8% of the excess |
---|
4676 | | - | |
---|
4677 | | - | but not over $ 9,100,000 |
---|
4678 | | - | |
---|
4679 | | - | over $ 8,100,000 |
---|
4680 | | - | |
---|
4681 | | - | Over $ 9,100,000 |
---|
4682 | | - | |
---|
4683 | | - | $ 526,200 plus 11. 4% of the excess |
---|
4684 | | - | |
---|
4685 | | - | but not over $ 10,100,000 |
---|
4686 | | - | |
---|
4687 | | - | over $ 9,100,000 |
---|
4688 | | - | |
---|
4689 | | - | Over $ 10,100,000 |
---|
4690 | | - | |
---|
4691 | | - | $ 640,200 plus 12% of the excess |
---|
4692 | | - | |
---|
4693 | | - | over $ 10,100,000 |
---|
4694 | | - | |
---|
4695 | | - | (3) With respect to the estates of decedents dying on or after January 1, 2011, but prior to January 1, 2018, the tax based on the Connecticut taxable estate shall be as provided in the following schedule: |
---|
4696 | | - | |
---|
4697 | | - | |
---|
4698 | | - | |
---|
4699 | | - | Amount of Connecticut |
---|
4700 | | - | Taxable Estate Rate of Tax |
---|
4701 | | - | Not over $ 2,000,000 None |
---|
4702 | | - | Over $ 2,000,000 7. 2% of the excess |
---|
4703 | | - | but not over $ 3,600,000 over $ 2,000,000 |
---|
4704 | | - | Over $ 3,600,000 $ 115,200 plus 7. 8% of the excess |
---|
4705 | | - | but not over $ 4,100,000 over $ 3,600,000 |
---|
4706 | | - | Over $ 4,100,000 $ 154,200 plus 8. 4% of the excess |
---|
4707 | | - | but not over $ 5,100,000 over $ 4,100,000 |
---|
4708 | | - | Over $ 5,100,000 $ 238,200 plus 9. 0% of the excess |
---|
4709 | | - | but not over $ 6,100,000 over $ 5,100,000 |
---|
4710 | | - | Over $ 6,100,000 $ 328,200 plus 9. 6% of the excess |
---|
4711 | | - | but not over $ 7,100,000 over $ 6,100,000 |
---|
4712 | | - | Over $ 7,100,000 $ 424,200 plus 10. 2% of the excess |
---|
4713 | | - | but not over $ 8,100,000 over $ 7,100,000 |
---|
4714 | | - | Over $ 8,100,000 $ 526,200 plus 10. 8% of the excess |
---|
4715 | | - | but not over $ 9,100,000 over $ 8,100,000 |
---|
4716 | | - | Over $ 9,100,000 $ 634,200 plus 11. 4% of the excess |
---|
4717 | | - | but not over $ 10,100,000 over $ 9,100,000 |
---|
4718 | | - | Over $ 10,100,000 $ 748,200 plus 12% of the excess |
---|
4719 | | - | over $ 10,100,000 |
---|
4720 | | - | |
---|
4721 | | - | Amount of Connecticut |
---|
4722 | | - | |
---|
4723 | | - | Taxable Estate |
---|
4724 | | - | |
---|
4725 | | - | Rate of Tax |
---|
4726 | | - | |
---|
4727 | | - | Not over $ 2,000,000 |
---|
4728 | | - | |
---|
4729 | | - | None |
---|
4730 | | - | |
---|
4731 | | - | Over $ 2,000,000 |
---|
4732 | | - | |
---|
4733 | | - | 7. 2% of the excess |
---|
4734 | | - | |
---|
4735 | | - | but not over $ 3,600,000 |
---|
4736 | | - | |
---|
4737 | | - | over $ 2,000,000 |
---|
4738 | | - | |
---|
4739 | | - | Over $ 3,600,000 |
---|
4740 | | - | |
---|
4741 | | - | $ 115,200 plus 7. 8% of the excess |
---|
4742 | | - | |
---|
4743 | | - | but not over $ 4,100,000 |
---|
4744 | | - | |
---|
4745 | | - | over $ 3,600,000 |
---|
4746 | | - | |
---|
4747 | | - | Over $ 4,100,000 |
---|
4748 | | - | |
---|
4749 | | - | $ 154,200 plus 8. 4% of the excess |
---|
4750 | | - | |
---|
4751 | | - | but not over $ 5,100,000 |
---|
4752 | | - | |
---|
4753 | | - | over $ 4,100,000 |
---|
4754 | | - | |
---|
4755 | | - | Over $ 5,100,000 |
---|
4756 | | - | |
---|
4757 | | - | $ 238,200 plus 9. 0% of the excess |
---|
4758 | | - | |
---|
4759 | | - | but not over $ 6,100,000 |
---|
4760 | | - | |
---|
4761 | | - | over $ 5,100,000 |
---|
4762 | | - | |
---|
4763 | | - | Over $ 6,100,000 |
---|
4764 | | - | |
---|
4765 | | - | $ 328,200 plus 9. 6% of the excess |
---|
4766 | | - | |
---|
4767 | | - | but not over $ 7,100,000 |
---|
4768 | | - | |
---|
4769 | | - | over $ 6,100,000 |
---|
4770 | | - | |
---|
4771 | | - | Over $ 7,100,000 |
---|
4772 | | - | |
---|
4773 | | - | $ 424,200 plus 10. 2% of the excess |
---|
4774 | | - | |
---|
4775 | | - | but not over $ 8,100,000 |
---|
4776 | | - | |
---|
4777 | | - | over $ 7,100,000 |
---|
4778 | | - | |
---|
4779 | | - | Over $ 8,100,000 |
---|
4780 | | - | |
---|
4781 | | - | $ 526,200 plus 10. 8% of the excess |
---|
4782 | | - | |
---|
4783 | | - | but not over $ 9,100,000 |
---|
4784 | | - | |
---|
4785 | | - | over $ 8,100,000 |
---|
4786 | | - | |
---|
4787 | | - | Over $ 9,100,000 |
---|
4788 | | - | |
---|
4789 | | - | $ 634,200 plus 11. 4% of the excess |
---|
4790 | | - | |
---|
4791 | | - | but not over $ 10,100,000 |
---|
4792 | | - | |
---|
4793 | | - | over $ 9,100,000 |
---|
4794 | | - | |
---|
4795 | | - | Over $ 10,100,000 |
---|
4796 | | - | |
---|
4797 | | - | $ 748,200 plus 12% of the excess |
---|
4798 | | - | |
---|
4799 | | - | over $ 10,100,000 |
---|
4800 | | - | |
---|
4801 | | - | (4) With respect to the estates of decedents dying on or after January 1, 2018, but prior to January 1, 2019, the tax based on the Connecticut taxable estate shall be as provided in the following schedule: |
---|
4802 | | - | |
---|
4803 | | - | |
---|
4804 | | - | |
---|
4805 | | - | Amount of Connecticut |
---|
4806 | | - | Taxable Estate Rate of Tax |
---|
4807 | | - | Not over $2,600,000 None |
---|
4808 | | - | Over $2,600,000 7.2% of the excess |
---|
4809 | | - | but not over $3,600,000 over $2,600,000 |
---|
4810 | | - | Over $3,600,000 $72,000 plus 7.8% of the excess |
---|
4811 | | - | but not over $4,100,000 over $3,600,000 |
---|
4812 | | - | Over $4,100,000 $111,000 plus 8.4% of the excess |
---|
4813 | | - | but not over $5,100,000 over $4,100,000 |
---|
4814 | | - | Over $5,100,000 $195,000 plus 10% of the excess |
---|
4815 | | - | but not over $6,100,000 over $5,100,000 |
---|
4816 | | - | Over $6,100,000 $295,000 plus 10.4% of the excess |
---|
4817 | | - | but not over $7,100,000 over $6,100,000 |
---|
4818 | | - | Over $7,100,000 $399,900 plus 10.8% of the excess |
---|
4819 | | - | but not over $8,100,000 over $7,100,000 |
---|
4820 | | - | Over $8,100,000 $507,000 plus 11.2% of the excess |
---|
4821 | | - | but not over $9,100,000 over $8,100,000 |
---|
4822 | | - | Over $9,100,000 $619,000 plus 11.6% of the excess |
---|
4823 | | - | but not over $10,100,000 over $9,100,000 |
---|
4824 | | - | Over $10,100,000 $735,000 plus 12% of the excess |
---|
4825 | | - | over $10,100,000 |
---|
4826 | | - | |
---|
4827 | | - | Amount of Connecticut |
---|
4828 | | - | |
---|
4829 | | - | Taxable Estate |
---|
4830 | | - | |
---|
4831 | | - | Rate of Tax |
---|
4832 | | - | |
---|
4833 | | - | Not over $2,600,000 |
---|
4834 | | - | |
---|
4835 | | - | None |
---|
4836 | | - | |
---|
4837 | | - | Over $2,600,000 |
---|
4838 | | - | |
---|
4839 | | - | 7.2% of the excess |
---|
4840 | | - | |
---|
4841 | | - | but not over $3,600,000 |
---|
4842 | | - | |
---|
4843 | | - | over $2,600,000 |
---|
4844 | | - | |
---|
4845 | | - | Over $3,600,000 |
---|
4846 | | - | |
---|
4847 | | - | $72,000 plus 7.8% of the excess |
---|
4848 | | - | |
---|
4849 | | - | but not over $4,100,000 |
---|
4850 | | - | |
---|
4851 | | - | over $3,600,000 |
---|
4852 | | - | |
---|
4853 | | - | Over $4,100,000 |
---|
4854 | | - | |
---|
4855 | | - | $111,000 plus 8.4% of the excess |
---|
4856 | | - | |
---|
4857 | | - | but not over $5,100,000 |
---|
4858 | | - | |
---|
4859 | | - | over $4,100,000 |
---|
4860 | | - | |
---|
4861 | | - | Over $5,100,000 |
---|
4862 | | - | |
---|
4863 | | - | $195,000 plus 10% of the excess |
---|
4864 | | - | |
---|
4865 | | - | but not over $6,100,000 |
---|
4866 | | - | |
---|
4867 | | - | over $5,100,000 |
---|
4868 | | - | |
---|
4869 | | - | Over $6,100,000 |
---|
4870 | | - | |
---|
4871 | | - | $295,000 plus 10.4% of the excess |
---|
4872 | | - | |
---|
4873 | | - | but not over $7,100,000 |
---|
4874 | | - | |
---|
4875 | | - | over $6,100,000 |
---|
4876 | | - | |
---|
4877 | | - | Over $7,100,000 |
---|
4878 | | - | |
---|
4879 | | - | $399,900 plus 10.8% of the excess |
---|
4880 | | - | |
---|
4881 | | - | but not over $8,100,000 |
---|
4882 | | - | |
---|
4883 | | - | over $7,100,000 |
---|
4884 | | - | |
---|
4885 | | - | Over $8,100,000 |
---|
4886 | | - | |
---|
4887 | | - | $507,000 plus 11.2% of the excess |
---|
4888 | | - | |
---|
4889 | | - | but not over $9,100,000 |
---|
4890 | | - | |
---|
4891 | | - | over $8,100,000 |
---|
4892 | | - | |
---|
4893 | | - | Over $9,100,000 |
---|
4894 | | - | |
---|
4895 | | - | $619,000 plus 11.6% of the excess |
---|
4896 | | - | |
---|
4897 | | - | but not over $10,100,000 |
---|
4898 | | - | |
---|
4899 | | - | over $9,100,000 |
---|
4900 | | - | |
---|
4901 | | - | Over $10,100,000 |
---|
4902 | | - | |
---|
4903 | | - | $735,000 plus 12% of the excess |
---|
4904 | | - | |
---|
4905 | | - | over $10,100,000 |
---|
4906 | | - | |
---|
4907 | | - | (5) With respect to the estates of decedents dying on or after January 1, 2019, but prior to January 1, 2020, the tax based on the Connecticut taxable estate shall be as provided in the following schedule: |
---|
4908 | | - | |
---|
4909 | | - | |
---|
4910 | | - | |
---|
4911 | | - | Amount of Connecticut |
---|
4912 | | - | Taxable Estate Rate of Tax |
---|
4913 | | - | Not over $3,600,000 None |
---|
4914 | | - | Over $3,600,000 7.8% of the excess |
---|
4915 | | - | but not over $4,100,000 over $3,600,000 |
---|
4916 | | - | Over $4,100,000 $39,000 plus 8.4% of the excess |
---|
4917 | | - | but not over $5,100,000 over $4,100,000 |
---|
4918 | | - | Over $5,100,000 $123,000 plus 10% of the excess |
---|
4919 | | - | but not over $6,100,000 over $5,100,000 |
---|
4920 | | - | Over $6,100,000 $223,000 plus 10.4% of the excess |
---|
4921 | | - | but not over $7,100,000 over $6,100,000 |
---|
4922 | | - | Over $7,100,000 $327,000 plus 10.8% of the excess |
---|
4923 | | - | but not over $8,100,000 over $7,100,000 |
---|
4924 | | - | Over $8,100,000 $435,000 plus 11.2% of the excess |
---|
4925 | | - | but not over $9,100,000 over $8,100,000 |
---|
4926 | | - | Over $9,100,000 $547,000 plus 11.6% of the excess |
---|
4927 | | - | but not over $10,100,000 over $9,100,000 |
---|
4928 | | - | Over $10,100,000 $663,000 plus 12% of the excess |
---|
4929 | | - | over $10,100,000 |
---|
4930 | | - | |
---|
4931 | | - | Amount of Connecticut |
---|
4932 | | - | |
---|
4933 | | - | Taxable Estate |
---|
4934 | | - | |
---|
4935 | | - | Rate of Tax |
---|
4936 | | - | |
---|
4937 | | - | Not over $3,600,000 |
---|
4938 | | - | |
---|
4939 | | - | None |
---|
4940 | | - | |
---|
4941 | | - | Over $3,600,000 |
---|
4942 | | - | |
---|
4943 | | - | 7.8% of the excess |
---|
4944 | | - | |
---|
4945 | | - | but not over $4,100,000 |
---|
4946 | | - | |
---|
4947 | | - | over $3,600,000 |
---|
4948 | | - | |
---|
4949 | | - | Over $4,100,000 |
---|
4950 | | - | |
---|
4951 | | - | $39,000 plus 8.4% of the excess |
---|
4952 | | - | |
---|
4953 | | - | but not over $5,100,000 |
---|
4954 | | - | |
---|
4955 | | - | over $4,100,000 |
---|
4956 | | - | |
---|
4957 | | - | Over $5,100,000 |
---|
4958 | | - | |
---|
4959 | | - | $123,000 plus 10% of the excess |
---|
4960 | | - | |
---|
4961 | | - | but not over $6,100,000 |
---|
4962 | | - | |
---|
4963 | | - | over $5,100,000 |
---|
4964 | | - | |
---|
4965 | | - | Over $6,100,000 |
---|
4966 | | - | |
---|
4967 | | - | $223,000 plus 10.4% of the excess |
---|
4968 | | - | |
---|
4969 | | - | but not over $7,100,000 |
---|
4970 | | - | |
---|
4971 | | - | over $6,100,000 |
---|
4972 | | - | |
---|
4973 | | - | Over $7,100,000 |
---|
4974 | | - | |
---|
4975 | | - | $327,000 plus 10.8% of the excess |
---|
4976 | | - | |
---|
4977 | | - | but not over $8,100,000 |
---|
4978 | | - | |
---|
4979 | | - | over $7,100,000 |
---|
4980 | | - | |
---|
4981 | | - | Over $8,100,000 |
---|
4982 | | - | |
---|
4983 | | - | $435,000 plus 11.2% of the excess |
---|
4984 | | - | |
---|
4985 | | - | but not over $9,100,000 |
---|
4986 | | - | |
---|
4987 | | - | over $8,100,000 |
---|
4988 | | - | |
---|
4989 | | - | Over $9,100,000 |
---|
4990 | | - | |
---|
4991 | | - | $547,000 plus 11.6% of the excess |
---|
4992 | | - | |
---|
4993 | | - | but not over $10,100,000 |
---|
4994 | | - | |
---|
4995 | | - | over $9,100,000 |
---|
4996 | | - | |
---|
4997 | | - | Over $10,100,000 |
---|
4998 | | - | |
---|
4999 | | - | $663,000 plus 12% of the excess |
---|
5000 | | - | |
---|
5001 | | - | over $10,100,000 |
---|
5002 | | - | |
---|
5003 | | - | (6) With respect to the estates of decedents dying on or after January 1, 2020, the tax based on the Connecticut taxable estate shall be as provided in the following schedule: |
---|
5004 | | - | |
---|
5005 | | - | |
---|
5006 | | - | |
---|
5007 | | - | Amount of Connecticut |
---|
5008 | | - | Taxable Estate Rate of Tax |
---|
5009 | | - | Not over the None |
---|
5010 | | - | federal basic exclusion amount |
---|
5011 | | - | Over the 10% of the excess over the |
---|
5012 | | - | federal basic exclusion amount federal basic exclusion amount |
---|
5013 | | - | but not over $6,100,000 |
---|
5014 | | - | Over $6,100,000 10.4% of the excess over the |
---|
5015 | | - | but not over $7,100,000 federal basic exclusion amount |
---|
5016 | | - | Over $7,100,000 10.8% of the excess over the |
---|
5017 | | - | but not over $8,100,000 federal basic exclusion amount |
---|
5018 | | - | Over $8,100,000 11.2% of the excess over the |
---|
5019 | | - | but not over $9,100,000 federal basic exclusion amount |
---|
5020 | | - | Over $9,100,000 11.6% of the excess over the |
---|
5021 | | - | but not over $10,100,000 federal basic exclusion amount |
---|
5022 | | - | Over $10,100,000 12% of the excess over the |
---|
5023 | | - | federal basic exclusion amount |
---|
5024 | | - | |
---|
5025 | | - | Amount of Connecticut |
---|
5026 | | - | |
---|
5027 | | - | Taxable Estate |
---|
5028 | | - | |
---|
5029 | | - | Rate of Tax |
---|
5030 | | - | |
---|
5031 | | - | Not over the |
---|
5032 | | - | |
---|
5033 | | - | None |
---|
5034 | | - | |
---|
5035 | | - | federal basic exclusion amount |
---|
5036 | | - | |
---|
5037 | | - | Over the |
---|
5038 | | - | |
---|
5039 | | - | 10% of the excess over the |
---|
5040 | | - | |
---|
5041 | | - | federal basic exclusion amount |
---|
5042 | | - | |
---|
5043 | | - | federal basic exclusion amount |
---|
5044 | | - | |
---|
5045 | | - | but not over $6,100,000 |
---|
5046 | | - | |
---|
5047 | | - | Over $6,100,000 |
---|
5048 | | - | |
---|
5049 | | - | 10.4% of the excess over the |
---|
5050 | | - | |
---|
5051 | | - | but not over $7,100,000 |
---|
5052 | | - | |
---|
5053 | | - | federal basic exclusion amount |
---|
5054 | | - | |
---|
5055 | | - | Over $7,100,000 |
---|
5056 | | - | |
---|
5057 | | - | 10.8% of the excess over the |
---|
5058 | | - | |
---|
5059 | | - | but not over $8,100,000 |
---|
5060 | | - | |
---|
5061 | | - | federal basic exclusion amount |
---|
5062 | | - | |
---|
5063 | | - | Over $8,100,000 |
---|
5064 | | - | |
---|
5065 | | - | 11.2% of the excess over the |
---|
5066 | | - | |
---|
5067 | | - | but not over $9,100,000 |
---|
5068 | | - | |
---|
5069 | | - | federal basic exclusion amount |
---|
5070 | | - | |
---|
5071 | | - | Over $9,100,000 |
---|
5072 | | - | |
---|
5073 | | - | 11.6% of the excess over the |
---|
5074 | | - | |
---|
5075 | | - | but not over $10,100,000 |
---|
5076 | | - | |
---|
5077 | | - | federal basic exclusion amount |
---|
5078 | | - | |
---|
5079 | | - | Over $10,100,000 |
---|
5080 | | - | |
---|
5081 | | - | 12% of the excess over the |
---|
5082 | | - | |
---|
5083 | | - | federal basic exclusion amount |
---|
5084 | | - | |
---|
5085 | | - | (h) (1) For the purposes of this chapter, each decedent shall be presumed to have died a resident of this state. The burden of proof in an estate tax proceeding shall be upon any decedent's estate claiming exemption by reason of the decedent's alleged nonresidency. |
---|
5086 | | - | |
---|
5087 | | - | (2) Any person required to make and file a tax return under this chapter, believing that the decedent died a nonresident of this state, may file a request for determination of domicile in writing with the Commissioner of Revenue Services, stating the specific grounds upon which the request is founded provided (A) such person has filed such return, (B) at least two hundred seventy days, but no more than three years, has elapsed since the due date of such return or, if an application for extension of time to file such return has been granted, the extended due date of such return, (C) such person has not been notified, in writing, by said commissioner that a written agreement of compromise with the taxing authorities of another jurisdiction, under section 12-395a, is being negotiated, and (D) the commissioner has not previously determined whether the decedent died a resident of this state. Not later than one hundred eighty days following receipt of such request for determination, the commissioner shall determine whether such decedent died a resident or a nonresident of this state. If the commissioner commences negotiations over a written agreement of compromise with the taxing authorities of another jurisdiction after a request for determination of domicile is filed, the one-hundred-eighty-day period shall be tolled for the duration of such negotiations. When, before the expiration of such one-hundred-eighty-day period, both the commissioner and the person required to make and file a tax return under this chapter have consented in writing to the making of such determination after such time, the determination may be made at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. The commissioner shall mail notice of his proposed determination to the person required to make and file a tax return under this chapter. Such notice shall set forth briefly the commissioner's findings of fact and the basis of such proposed determination. Sixty days after the date on which it is mailed, a notice of proposed determination shall constitute a final determination unless the person required to make and file a tax return under this chapter has filed, as provided in subdivision (3) of this subsection, a written protest with the Commissioner of Revenue Services. |
---|
5088 | | - | |
---|
5089 | | - | (3) On or before the sixtieth day after mailing of the proposed determination, the person required to make and file a tax return under this chapter may file with the commissioner a written protest against the proposed determination in which such person shall set forth the grounds on which the protest is based. If such a protest is filed, the commissioner shall reconsider the proposed determination and, if the person required to make and file a tax return under this chapter has so requested, may grant or deny such person or the authorized representatives of such person an oral hearing. |
---|
5090 | | - | |
---|
5091 | | - | (4) Notice of the commissioner's determination shall be mailed to the person required to make and file a tax return under this chapter and such notice shall set forth briefly the commissioner's findings of fact and the basis of decision in each case decided adversely to such person. |
---|
5092 | | - | |
---|
5093 | | - | (5) The action of the commissioner on a written protest shall be final upon the expiration of one month from the date on which he mails notice of his action to the person required to make and file a tax return under this chapter unless within such period such person seeks review of the commissioner's determination pursuant to subsection (b) of section 12-395. |
---|
5094 | | - | |
---|
5095 | | - | (6) Nothing in this subsection shall be construed to relieve any person filing a request for determination of domicile of the obligation to pay the correct amount of tax on or before the due date of the tax. |
---|
5096 | | - | |
---|
5097 | | - | (i) The tax calculated pursuant to the provisions of this section shall be reduced in an amount equal to half of the amount invested by a decedent in a private investment fund or fund of funds pursuant to subdivision (43) of section 32-39, provided (1) any such reduction shall not exceed five million dollars for any such decedent, (2) any such amount invested by the decedent shall have been invested in such fund or fund of funds for ten years or more, and (3) the aggregate amount of all taxes reduced under this subsection shall not exceed thirty million dollars. |
---|
5098 | | - | |
---|
5099 | | - | Sec. 39. Section 12-642 of the general statutes is repealed and the following is substituted in lieu thereof (Effective January 1, 2018, and applicable to gifts made on or after January 1, 2018): |
---|
5100 | | - | |
---|
5101 | | - | (a) (1) With respect to calendar years commencing prior to January 1, 2001, the tax imposed by section 12-640 for the calendar year shall be at a rate of the taxable gifts made by the donor during the calendar year set forth in the following schedule: |
---|
5102 | | - | |
---|
5103 | | - | |
---|
5104 | | - | |
---|
5105 | | - | Amount of Taxable Gifts Rate of Tax |
---|
5106 | | - | Not over $ 25,000 1% |
---|
5107 | | - | Over $ 25,000 $ 250, plus 2% of the excess |
---|
5108 | | - | but not over $ 50,000 over $ 25,000 |
---|
5109 | | - | Over $ 50,000 $ 750, plus 3% of the excess |
---|
5110 | | - | but not over $ 75,000 over $ 50,000 |
---|
5111 | | - | Over $ 75,000 $ 1,500, plus 4% of the excess |
---|
5112 | | - | but not over $ 100,000 over $ 75,000 |
---|
5113 | | - | Over $ 100,000 $ 2,500, plus 5% of the excess |
---|
5114 | | - | but not over $ 200,000 over $ 100,000 |
---|
5115 | | - | Over $ 200,000 $ 7,500, plus 6% of the excess |
---|
5116 | | - | over $ 200,000 |
---|
5117 | | - | |
---|
5118 | | - | Amount of Taxable Gifts |
---|
5119 | | - | |
---|
5120 | | - | Rate of Tax |
---|
5121 | | - | |
---|
5122 | | - | Not over $ 25,000 |
---|
5123 | | - | |
---|
5124 | | - | 1% |
---|
5125 | | - | |
---|
5126 | | - | Over $ 25,000 |
---|
5127 | | - | |
---|
5128 | | - | $ 250, plus 2% of the excess |
---|
5129 | | - | |
---|
5130 | | - | but not over $ 50,000 |
---|
5131 | | - | |
---|
5132 | | - | over $ 25,000 |
---|
5133 | | - | |
---|
5134 | | - | Over $ 50,000 |
---|
5135 | | - | |
---|
5136 | | - | $ 750, plus 3% of the excess |
---|
5137 | | - | |
---|
5138 | | - | but not over $ 75,000 |
---|
5139 | | - | |
---|
5140 | | - | over $ 50,000 |
---|
5141 | | - | |
---|
5142 | | - | Over $ 75,000 |
---|
5143 | | - | |
---|
5144 | | - | $ 1,500, plus 4% of the excess |
---|
5145 | | - | |
---|
5146 | | - | but not over $ 100,000 |
---|
5147 | | - | |
---|
5148 | | - | over $ 75,000 |
---|
5149 | | - | |
---|
5150 | | - | Over $ 100,000 |
---|
5151 | | - | |
---|
5152 | | - | $ 2,500, plus 5% of the excess |
---|
5153 | | - | |
---|
5154 | | - | but not over $ 200,000 |
---|
5155 | | - | |
---|
5156 | | - | over $ 100,000 |
---|
5157 | | - | |
---|
5158 | | - | Over $ 200,000 |
---|
5159 | | - | |
---|
5160 | | - | $ 7,500, plus 6% of the excess |
---|
5161 | | - | |
---|
5162 | | - | over $ 200,000 |
---|
5163 | | - | |
---|
5164 | | - | (2) With respect to the calendar years commencing January 1, 2001, January 1, 2002, January 1, 2003, and January 1, 2004, the tax imposed by section 12-640 for each such calendar year shall be at a rate of the taxable gifts made by the donor during the calendar year set forth in the following schedule: |
---|
5165 | | - | |
---|
5166 | | - | |
---|
5167 | | - | |
---|
5168 | | - | Amount of Taxable Gifts Rate of Tax |
---|
5169 | | - | Over $ 25,000 $ 250, plus 2% of the excess |
---|
5170 | | - | but not over $ 50,000 over $ 25,000 |
---|
5171 | | - | Over $ 50,000 $ 750, plus 3% of the excess |
---|
5172 | | - | but not over $ 75,000 over $ 50,000 |
---|
5173 | | - | Over $ 75,000 $ 1,500, plus 4% of the excess |
---|
5174 | | - | but not over $ 100,000 over $ 75,000 |
---|
5175 | | - | Over $ 100,000 $ 2,500, plus 5% of the excess |
---|
5176 | | - | but not over $ 675,000 over $ 100,000 |
---|
5177 | | - | Over $ 675,000 $ 31,250, plus 6% of the excess |
---|
5178 | | - | over $ 675,000 |
---|
5179 | | - | |
---|
5180 | | - | Amount of Taxable Gifts |
---|
5181 | | - | |
---|
5182 | | - | Rate of Tax |
---|
5183 | | - | |
---|
5184 | | - | Over $ 25,000 |
---|
5185 | | - | |
---|
5186 | | - | $ 250, plus 2% of the excess |
---|
5187 | | - | |
---|
5188 | | - | but not over $ 50,000 |
---|
5189 | | - | |
---|
5190 | | - | over $ 25,000 |
---|
5191 | | - | |
---|
5192 | | - | Over $ 50,000 |
---|
5193 | | - | |
---|
5194 | | - | $ 750, plus 3% of the excess |
---|
5195 | | - | |
---|
5196 | | - | but not over $ 75,000 |
---|
5197 | | - | |
---|
5198 | | - | over $ 50,000 |
---|
5199 | | - | |
---|
5200 | | - | Over $ 75,000 |
---|
5201 | | - | |
---|
5202 | | - | $ 1,500, plus 4% of the excess |
---|
5203 | | - | |
---|
5204 | | - | but not over $ 100,000 |
---|
5205 | | - | |
---|
5206 | | - | over $ 75,000 |
---|
5207 | | - | |
---|
5208 | | - | Over $ 100,000 |
---|
5209 | | - | |
---|
5210 | | - | $ 2,500, plus 5% of the excess |
---|
5211 | | - | |
---|
5212 | | - | but not over $ 675,000 |
---|
5213 | | - | |
---|
5214 | | - | over $ 100,000 |
---|
5215 | | - | |
---|
5216 | | - | Over $ 675,000 |
---|
5217 | | - | |
---|
5218 | | - | $ 31,250, plus 6% of the excess |
---|
5219 | | - | |
---|
5220 | | - | over $ 675,000 |
---|
5221 | | - | |
---|
5222 | | - | (3) With respect to Connecticut taxable gifts, as defined in section 12-643, made by a donor during a calendar year commencing on or after January 1, 2005, but prior to January 1, 2010, including the aggregate amount of all Connecticut taxable gifts made by the donor during all calendar years commencing on or after January 1, 2005, but prior to January 1, 2010, the tax imposed by section 12-640 for the calendar year shall be at the rate set forth in the following schedule, with a credit allowed against such tax for any tax previously paid to this state pursuant to this subdivision: |
---|
5223 | | - | |
---|
5224 | | - | |
---|
5225 | | - | |
---|
5226 | | - | Amount of Taxable Gifts Rate of Tax |
---|
5227 | | - | Not over $ 2,000,000 None |
---|
5228 | | - | Over $ 2,000,000 |
---|
5229 | | - | but not over $ 2,100,000 5. 085% of the excess over $ 0 |
---|
5230 | | - | Over $ 2,100,000 $ 106,800 plus 8% of the excess |
---|
5231 | | - | but not over $ 2,600,000 over $ 2,100,000 |
---|
5232 | | - | Over $ 2,600,000 $ 146,800 plus 8. 8% of the excess |
---|
5233 | | - | but not over $ 3,100,000 over $ 2,600,000 |
---|
5234 | | - | Over $ 3,100,000 $ 190,800 plus 9. 6% of the excess |
---|
5235 | | - | but not over $ 3,600,000 over $ 3,100,000 |
---|
5236 | | - | Over $ 3,600,000 $ 238,800 plus 10. 4% of the excess |
---|
5237 | | - | but not over $ 4,100,000 over $ 3,600,000 |
---|
5238 | | - | Over $ 4,100,000 $ 290,800 plus 11. 2% of the excess |
---|
5239 | | - | but not over $ 5,100,000 over $ 4,100,000 |
---|
5240 | | - | Over $ 5,100,000 $ 402,800 plus 12% of the excess |
---|
5241 | | - | but not over $ 6,100,000 over $ 5,100,000 |
---|
5242 | | - | Over $ 6,100,000 $ 522,800 plus 12. 8% of the excess |
---|
5243 | | - | but not over $ 7,100,000 over $ 6,100,000 |
---|
5244 | | - | Over $ 7,100,000 $ 650,800 plus 13. 6% of the excess |
---|
5245 | | - | but not over $ 8,100,000 over $ 7,100,000 |
---|
5246 | | - | Over $ 8,100,000 $ 786,800 plus 14. 4% of the excess |
---|
5247 | | - | but not over $ 9,100,000 over $ 8,100,000 |
---|
5248 | | - | Over $ 9,100,000 $ 930,800 plus 15. 2% of the excess |
---|
5249 | | - | but not over $ 10,100,000 over $ 9,100,000 |
---|
5250 | | - | Over $ 10,100,000 $ 1,082,800 plus 16% of the excess |
---|
5251 | | - | over $ 10,100,000 |
---|
5252 | | - | |
---|
5253 | | - | Amount of Taxable Gifts |
---|
5254 | | - | |
---|
5255 | | - | Rate of Tax |
---|
5256 | | - | |
---|
5257 | | - | Not over $ 2,000,000 |
---|
5258 | | - | |
---|
5259 | | - | None |
---|
5260 | | - | |
---|
5261 | | - | Over $ 2,000,000 |
---|
5262 | | - | |
---|
5263 | | - | but not over $ 2,100,000 |
---|
5264 | | - | |
---|
5265 | | - | 5. 085% of the excess over $ 0 |
---|
5266 | | - | |
---|
5267 | | - | Over $ 2,100,000 |
---|
5268 | | - | |
---|
5269 | | - | $ 106,800 plus 8% of the excess |
---|
5270 | | - | |
---|
5271 | | - | but not over $ 2,600,000 |
---|
5272 | | - | |
---|
5273 | | - | over $ 2,100,000 |
---|
5274 | | - | |
---|
5275 | | - | Over $ 2,600,000 |
---|
5276 | | - | |
---|
5277 | | - | $ 146,800 plus 8. 8% of the excess |
---|
5278 | | - | |
---|
5279 | | - | but not over $ 3,100,000 |
---|
5280 | | - | |
---|
5281 | | - | over $ 2,600,000 |
---|
5282 | | - | |
---|
5283 | | - | Over $ 3,100,000 |
---|
5284 | | - | |
---|
5285 | | - | $ 190,800 plus 9. 6% of the excess |
---|
5286 | | - | |
---|
5287 | | - | but not over $ 3,600,000 |
---|
5288 | | - | |
---|
5289 | | - | over $ 3,100,000 |
---|
5290 | | - | |
---|
5291 | | - | Over $ 3,600,000 |
---|
5292 | | - | |
---|
5293 | | - | $ 238,800 plus 10. 4% of the excess |
---|
5294 | | - | |
---|
5295 | | - | but not over $ 4,100,000 |
---|
5296 | | - | |
---|
5297 | | - | over $ 3,600,000 |
---|
5298 | | - | |
---|
5299 | | - | Over $ 4,100,000 |
---|
5300 | | - | |
---|
5301 | | - | $ 290,800 plus 11. 2% of the excess |
---|
5302 | | - | |
---|
5303 | | - | but not over $ 5,100,000 |
---|
5304 | | - | |
---|
5305 | | - | over $ 4,100,000 |
---|
5306 | | - | |
---|
5307 | | - | Over $ 5,100,000 |
---|
5308 | | - | |
---|
5309 | | - | $ 402,800 plus 12% of the excess |
---|
5310 | | - | |
---|
5311 | | - | but not over $ 6,100,000 |
---|
5312 | | - | |
---|
5313 | | - | over $ 5,100,000 |
---|
5314 | | - | |
---|
5315 | | - | Over $ 6,100,000 |
---|
5316 | | - | |
---|
5317 | | - | $ 522,800 plus 12. 8% of the excess |
---|
5318 | | - | |
---|
5319 | | - | but not over $ 7,100,000 |
---|
5320 | | - | |
---|
5321 | | - | over $ 6,100,000 |
---|
5322 | | - | |
---|
5323 | | - | Over $ 7,100,000 |
---|
5324 | | - | |
---|
5325 | | - | $ 650,800 plus 13. 6% of the excess |
---|
5326 | | - | |
---|
5327 | | - | but not over $ 8,100,000 |
---|
5328 | | - | |
---|
5329 | | - | over $ 7,100,000 |
---|
5330 | | - | |
---|
5331 | | - | Over $ 8,100,000 |
---|
5332 | | - | |
---|
5333 | | - | $ 786,800 plus 14. 4% of the excess |
---|
5334 | | - | |
---|
5335 | | - | but not over $ 9,100,000 |
---|
5336 | | - | |
---|
5337 | | - | over $ 8,100,000 |
---|
5338 | | - | |
---|
5339 | | - | Over $ 9,100,000 |
---|
5340 | | - | |
---|
5341 | | - | $ 930,800 plus 15. 2% of the excess |
---|
5342 | | - | |
---|
5343 | | - | but not over $ 10,100,000 |
---|
5344 | | - | |
---|
5345 | | - | over $ 9,100,000 |
---|
5346 | | - | |
---|
5347 | | - | Over $ 10,100,000 |
---|
5348 | | - | |
---|
5349 | | - | $ 1,082,800 plus 16% of the excess |
---|
5350 | | - | |
---|
5351 | | - | over $ 10,100,000 |
---|
5352 | | - | |
---|
5353 | | - | (4) With respect to Connecticut taxable gifts, as defined in section 12-643, made by a donor during a calendar year commencing on or after January 1, 2010, but prior to January 1, 2011, including the aggregate amount of all Connecticut taxable gifts made by the donor during all calendar years commencing on or after January 1, 2005, the tax imposed by section 12-640 for the calendar year shall be at the rate set forth in the following schedule, with a credit allowed against such tax for any tax previously paid to this state pursuant to this subdivision or pursuant to subdivision (3) of this subsection, provided such credit shall not exceed the amount of tax imposed by this section: |
---|
5354 | | - | |
---|
5355 | | - | |
---|
5356 | | - | |
---|
5357 | | - | Amount of Taxable Gifts Rate of Tax |
---|
5358 | | - | Not over $ 3,500,000 None |
---|
5359 | | - | Over $ 3,500,000 7. 2% of the excess |
---|
5360 | | - | but not over $ 3,600,000 over $ 3,500,000 |
---|
5361 | | - | Over $ 3,600,000 $ 7,200 plus 7. 8% of the excess |
---|
5362 | | - | but not over $ 4,100,000 over $ 3,600,000 |
---|
5363 | | - | Over $ 4,100,000 $ 46,200 plus 8. 4% of the excess |
---|
5364 | | - | but not over $ 5,100,000 over $ 4,100,000 |
---|
5365 | | - | Over $ 5,100,000 $ 130,200 plus 9. 0% of the excess |
---|
5366 | | - | but not over $ 6,100,000 over $ 5,100,000 |
---|
5367 | | - | Over $ 6,100,000 $ 220,200 plus 9. 6% of the excess |
---|
5368 | | - | but not over $ 7,100,000 over $ 6,100,000 |
---|
5369 | | - | Over $ 7,100,000 $ 316,200 plus 10. 2% of the excess |
---|
5370 | | - | but not over $ 8,100,000 over $ 7,100,000 |
---|
5371 | | - | Over $ 8,100,000 $ 418,200 plus 10. 8% of the excess |
---|
5372 | | - | but not over $ 9,100,000 over $ 8,100,000 |
---|
5373 | | - | Over $ 9,100,000 $ 526,200 plus 11. 4% of the excess |
---|
5374 | | - | but not over $ 10,100,000 over $ 9,100,000 |
---|
5375 | | - | Over $ 10,100,000 $ 640,200 plus 12% of the excess |
---|
5376 | | - | over $ 10,100,000 |
---|
5377 | | - | |
---|
5378 | | - | Amount of Taxable Gifts |
---|
5379 | | - | |
---|
5380 | | - | Rate of Tax |
---|
5381 | | - | |
---|
5382 | | - | Not over $ 3,500,000 |
---|
5383 | | - | |
---|
5384 | | - | None |
---|
5385 | | - | |
---|
5386 | | - | Over $ 3,500,000 |
---|
5387 | | - | |
---|
5388 | | - | 7. 2% of the excess |
---|
5389 | | - | |
---|
5390 | | - | but not over $ 3,600,000 |
---|
5391 | | - | |
---|
5392 | | - | over $ 3,500,000 |
---|
5393 | | - | |
---|
5394 | | - | Over $ 3,600,000 |
---|
5395 | | - | |
---|
5396 | | - | $ 7,200 plus 7. 8% of the excess |
---|
5397 | | - | |
---|
5398 | | - | but not over $ 4,100,000 |
---|
5399 | | - | |
---|
5400 | | - | over $ 3,600,000 |
---|
5401 | | - | |
---|
5402 | | - | Over $ 4,100,000 |
---|
5403 | | - | |
---|
5404 | | - | $ 46,200 plus 8. 4% of the excess |
---|
5405 | | - | |
---|
5406 | | - | but not over $ 5,100,000 |
---|
5407 | | - | |
---|
5408 | | - | over $ 4,100,000 |
---|
5409 | | - | |
---|
5410 | | - | Over $ 5,100,000 |
---|
5411 | | - | |
---|
5412 | | - | $ 130,200 plus 9. 0% of the excess |
---|
5413 | | - | |
---|
5414 | | - | but not over $ 6,100,000 |
---|
5415 | | - | |
---|
5416 | | - | over $ 5,100,000 |
---|
5417 | | - | |
---|
5418 | | - | Over $ 6,100,000 |
---|
5419 | | - | |
---|
5420 | | - | $ 220,200 plus 9. 6% of the excess |
---|
5421 | | - | |
---|
5422 | | - | but not over $ 7,100,000 |
---|
5423 | | - | |
---|
5424 | | - | over $ 6,100,000 |
---|
5425 | | - | |
---|
5426 | | - | Over $ 7,100,000 |
---|
5427 | | - | |
---|
5428 | | - | $ 316,200 plus 10. 2% of the excess |
---|
5429 | | - | |
---|
5430 | | - | but not over $ 8,100,000 |
---|
5431 | | - | |
---|
5432 | | - | over $ 7,100,000 |
---|
5433 | | - | |
---|
5434 | | - | Over $ 8,100,000 |
---|
5435 | | - | |
---|
5436 | | - | $ 418,200 plus 10. 8% of the excess |
---|
5437 | | - | |
---|
5438 | | - | but not over $ 9,100,000 |
---|
5439 | | - | |
---|
5440 | | - | over $ 8,100,000 |
---|
5441 | | - | |
---|
5442 | | - | Over $ 9,100,000 |
---|
5443 | | - | |
---|
5444 | | - | $ 526,200 plus 11. 4% of the excess |
---|
5445 | | - | |
---|
5446 | | - | but not over $ 10,100,000 |
---|
5447 | | - | |
---|
5448 | | - | over $ 9,100,000 |
---|
5449 | | - | |
---|
5450 | | - | Over $ 10,100,000 |
---|
5451 | | - | |
---|
5452 | | - | $ 640,200 plus 12% of the excess |
---|
5453 | | - | |
---|
5454 | | - | over $ 10,100,000 |
---|
5455 | | - | |
---|
5456 | | - | (5) With respect to Connecticut taxable gifts, as defined in section 12-643, made by a donor during a calendar year commencing on or after January 1, 2011, but prior to January 1, 2018, including the aggregate amount of all Connecticut taxable gifts made by the donor during all calendar years commencing on or after January 1, 2005, the tax imposed by section 12-640 for the calendar year shall be at the rate set forth in the following schedule, with a credit allowed against such tax for any tax previously paid to this state pursuant to this subdivision or pursuant to subdivision (3) or (4) of this subsection, provided such credit shall not exceed the amount of tax imposed by this section: |
---|
5457 | | - | |
---|
5458 | | - | |
---|
5459 | | - | |
---|
5460 | | - | Amount of Taxable Gifts Rate of Tax |
---|
5461 | | - | Not over $ 2,000,000 None |
---|
5462 | | - | Over $ 2,000,000 7. 2% of the excess |
---|
5463 | | - | but not over $ 3,600,000 over $ 2,000,000 |
---|
5464 | | - | Over $ 3,600,000 $ 115,200 plus 7. 8% of the excess |
---|
5465 | | - | but not over $ 4,100,000 over $ 3,600,000 |
---|
5466 | | - | Over $ 4,100,000 $ 154,200 plus 8. 4% of the excess |
---|
5467 | | - | but not over $ 5,100,000 over $ 4,100,000 |
---|
5468 | | - | Over $ 5,100,000 $ 238,200 plus 9. 0% of the excess |
---|
5469 | | - | but not over $ 6,100,000 over $ 5,100,000 |
---|
5470 | | - | Over $ 6,100,000 $ 328,200 plus 9. 6% of the excess |
---|
5471 | | - | but not over $ 7,100,000 over $ 6,100,000 |
---|
5472 | | - | Over $ 7,100,000 $ 424,200 plus 10. 2% of the excess |
---|
5473 | | - | but not over $ 8,100,000 over $ 7,100,000 |
---|
5474 | | - | Over $ 8,100,000 $ 526,200 plus 10. 8% of the excess |
---|
5475 | | - | but not over $ 9,100,000 over $ 8,100,000 |
---|
5476 | | - | Over $ 9,100,000 $ 634,200 plus 11. 4% of the excess |
---|
5477 | | - | but not over $ 10,100,000 over $ 9,100,000 |
---|
5478 | | - | Over $ 10,100,000 $ 748,200 plus 12% of the excess |
---|
5479 | | - | over $ 10,100,000 |
---|
5480 | | - | |
---|
5481 | | - | Amount of Taxable Gifts |
---|
5482 | | - | |
---|
5483 | | - | Rate of Tax |
---|
5484 | | - | |
---|
5485 | | - | Not over $ 2,000,000 |
---|
5486 | | - | |
---|
5487 | | - | None |
---|
5488 | | - | |
---|
5489 | | - | Over $ 2,000,000 |
---|
5490 | | - | |
---|
5491 | | - | 7. 2% of the excess |
---|
5492 | | - | |
---|
5493 | | - | but not over $ 3,600,000 |
---|
5494 | | - | |
---|
5495 | | - | over $ 2,000,000 |
---|
5496 | | - | |
---|
5497 | | - | Over $ 3,600,000 |
---|
5498 | | - | |
---|
5499 | | - | $ 115,200 plus 7. 8% of the excess |
---|
5500 | | - | |
---|
5501 | | - | but not over $ 4,100,000 |
---|
5502 | | - | |
---|
5503 | | - | over $ 3,600,000 |
---|
5504 | | - | |
---|
5505 | | - | Over $ 4,100,000 |
---|
5506 | | - | |
---|
5507 | | - | $ 154,200 plus 8. 4% of the excess |
---|
5508 | | - | |
---|
5509 | | - | but not over $ 5,100,000 |
---|
5510 | | - | |
---|
5511 | | - | over $ 4,100,000 |
---|
5512 | | - | |
---|
5513 | | - | Over $ 5,100,000 |
---|
5514 | | - | |
---|
5515 | | - | $ 238,200 plus 9. 0% of the excess |
---|
5516 | | - | |
---|
5517 | | - | but not over $ 6,100,000 |
---|
5518 | | - | |
---|
5519 | | - | over $ 5,100,000 |
---|
5520 | | - | |
---|
5521 | | - | Over $ 6,100,000 |
---|
5522 | | - | |
---|
5523 | | - | $ 328,200 plus 9. 6% of the excess |
---|
5524 | | - | |
---|
5525 | | - | but not over $ 7,100,000 |
---|
5526 | | - | |
---|
5527 | | - | over $ 6,100,000 |
---|
5528 | | - | |
---|
5529 | | - | Over $ 7,100,000 |
---|
5530 | | - | |
---|
5531 | | - | $ 424,200 plus 10. 2% of the excess |
---|
5532 | | - | |
---|
5533 | | - | but not over $ 8,100,000 |
---|
5534 | | - | |
---|
5535 | | - | over $ 7,100,000 |
---|
5536 | | - | |
---|
5537 | | - | Over $ 8,100,000 |
---|
5538 | | - | |
---|
5539 | | - | $ 526,200 plus 10. 8% of the excess |
---|
5540 | | - | |
---|
5541 | | - | but not over $ 9,100,000 |
---|
5542 | | - | |
---|
5543 | | - | over $ 8,100,000 |
---|
5544 | | - | |
---|
5545 | | - | Over $ 9,100,000 |
---|
5546 | | - | |
---|
5547 | | - | $ 634,200 plus 11. 4% of the excess |
---|
5548 | | - | |
---|
5549 | | - | but not over $ 10,100,000 |
---|
5550 | | - | |
---|
5551 | | - | over $ 9,100,000 |
---|
5552 | | - | |
---|
5553 | | - | Over $ 10,100,000 |
---|
5554 | | - | |
---|
5555 | | - | $ 748,200 plus 12% of the excess |
---|
5556 | | - | |
---|
5557 | | - | over $ 10,100,000 |
---|
5558 | | - | |
---|
5559 | | - | (6) With respect to Connecticut taxable gifts, as defined in section 12-643, made by a donor during a calendar year commencing on or after January 1, 2018, but prior to January 1, 2019, including the aggregate amount of all Connecticut taxable gifts made by the donor during all calendar years commencing on or after January 1, 2005, the tax imposed by section 12-640 for the calendar year shall be at the rate set forth in the following schedule, with a credit allowed against such tax for any tax previously paid to this state pursuant to this subdivision or pursuant to subdivision (3), (4) or (5) of this subsection, provided such credit shall not exceed the amount of tax imposed by this section: |
---|
5560 | | - | |
---|
5561 | | - | |
---|
5562 | | - | |
---|
5563 | | - | Amount of Taxable Gifts Rate of Tax |
---|
5564 | | - | Not over $2,600,000 None |
---|
5565 | | - | Over $2,600,000 7.2% of the excess |
---|
5566 | | - | but not over $3,600,000 over $2,600,000 |
---|
5567 | | - | Over $3,600,000 $72,000 plus 7.8% of the excess |
---|
5568 | | - | but not over $4,100,000 over $3,600,000 |
---|
5569 | | - | Over $4,100,000 $111,000 plus 8.4% of the excess |
---|
5570 | | - | but not over $5,100,000 over $4,100,000 |
---|
5571 | | - | Over $5,100,000 $195,000 plus 10% of the excess |
---|
5572 | | - | but not over $6,100,000 over $5,100,000 |
---|
5573 | | - | Over $6,100,000 $295,000 plus 10.4% of the excess |
---|
5574 | | - | but not over $7,100,000 over $6,100,000 |
---|
5575 | | - | Over $7,100,000 $399,900 plus 10.8% of the excess |
---|
5576 | | - | but not over $8,100,000 over $7,100,000 |
---|
5577 | | - | Over $8,100,000 $507,000 plus 11.2% of the excess |
---|
5578 | | - | but not over $9,100,000 over $8,100,000 |
---|
5579 | | - | Over $9,100,000 $619,000 plus 11.6% of the excess |
---|
5580 | | - | but not over $10,100,000 over $9,100,000 |
---|
5581 | | - | Over $10,100,000 $735,000 plus 12% of the excess |
---|
5582 | | - | over $10,100,000 |
---|
5583 | | - | |
---|
5584 | | - | Amount of Taxable Gifts |
---|
5585 | | - | |
---|
5586 | | - | Rate of Tax |
---|
5587 | | - | |
---|
5588 | | - | Not over $2,600,000 |
---|
5589 | | - | |
---|
5590 | | - | None |
---|
5591 | | - | |
---|
5592 | | - | Over $2,600,000 |
---|
5593 | | - | |
---|
5594 | | - | 7.2% of the excess |
---|
5595 | | - | |
---|
5596 | | - | but not over $3,600,000 |
---|
5597 | | - | |
---|
5598 | | - | over $2,600,000 |
---|
5599 | | - | |
---|
5600 | | - | Over $3,600,000 |
---|
5601 | | - | |
---|
5602 | | - | $72,000 plus 7.8% of the excess |
---|
5603 | | - | |
---|
5604 | | - | but not over $4,100,000 |
---|
5605 | | - | |
---|
5606 | | - | over $3,600,000 |
---|
5607 | | - | |
---|
5608 | | - | Over $4,100,000 |
---|
5609 | | - | |
---|
5610 | | - | $111,000 plus 8.4% of the excess |
---|
5611 | | - | |
---|
5612 | | - | but not over $5,100,000 |
---|
5613 | | - | |
---|
5614 | | - | over $4,100,000 |
---|
5615 | | - | |
---|
5616 | | - | Over $5,100,000 |
---|
5617 | | - | |
---|
5618 | | - | $195,000 plus 10% of the excess |
---|
5619 | | - | |
---|
5620 | | - | but not over $6,100,000 |
---|
5621 | | - | |
---|
5622 | | - | over $5,100,000 |
---|
5623 | | - | |
---|
5624 | | - | Over $6,100,000 |
---|
5625 | | - | |
---|
5626 | | - | $295,000 plus 10.4% of the excess |
---|
5627 | | - | |
---|
5628 | | - | but not over $7,100,000 |
---|
5629 | | - | |
---|
5630 | | - | over $6,100,000 |
---|
5631 | | - | |
---|
5632 | | - | Over $7,100,000 |
---|
5633 | | - | |
---|
5634 | | - | $399,900 plus 10.8% of the excess |
---|
5635 | | - | |
---|
5636 | | - | but not over $8,100,000 |
---|
5637 | | - | |
---|
5638 | | - | over $7,100,000 |
---|
5639 | | - | |
---|
5640 | | - | Over $8,100,000 |
---|
5641 | | - | |
---|
5642 | | - | $507,000 plus 11.2% of the excess |
---|
5643 | | - | |
---|
5644 | | - | but not over $9,100,000 |
---|
5645 | | - | |
---|
5646 | | - | over $8,100,000 |
---|
5647 | | - | |
---|
5648 | | - | Over $9,100,000 |
---|
5649 | | - | |
---|
5650 | | - | $619,000 plus 11.6% of the excess |
---|
5651 | | - | |
---|
5652 | | - | but not over $10,100,000 |
---|
5653 | | - | |
---|
5654 | | - | over $9,100,000 |
---|
5655 | | - | |
---|
5656 | | - | Over $10,100,000 |
---|
5657 | | - | |
---|
5658 | | - | $735,000 plus 12% of the excess |
---|
5659 | | - | |
---|
5660 | | - | over $10,100,000 |
---|
5661 | | - | |
---|
5662 | | - | (7) With respect to Connecticut taxable gifts, as defined in section 12-643, made by a donor during a calendar year commencing on or after January 1, 2019, but prior to January 1, 2020, including the aggregate amount of all Connecticut taxable gifts made by the donor during all calendar years commencing on or after January 1, 2005, the tax imposed by section 12-640 for the calendar year shall be at the rate set forth in the following schedule, with a credit allowed against such tax for any tax previously paid to this state pursuant to this subdivision or pursuant to subdivision (3), (4), (5) or (6) of this subsection, provided such credit shall not exceed the amount of tax imposed by this section: |
---|
5663 | | - | |
---|
5664 | | - | |
---|
5665 | | - | |
---|
5666 | | - | Amount of Taxable Gifts Rate of Tax |
---|
5667 | | - | Not over $3,600,000 None |
---|
5668 | | - | Over $3,600,000 7.8% of the excess |
---|
5669 | | - | but not over $4,100,000 over $3,600,000 |
---|
5670 | | - | Over $4,100,000 $39,000 plus 8.4% of the excess |
---|
5671 | | - | but not over $5,100,000 over $4,100,000 |
---|
5672 | | - | Over $5,100,000 $123,000 plus 10% of the excess |
---|
5673 | | - | but not over $6,100,000 over $5,100,000 |
---|
5674 | | - | Over $6,100,000 $223,000 plus 10.4% of the excess |
---|
5675 | | - | but not over $7,100,000 over $6,100,000 |
---|
5676 | | - | Over $7,100,000 $327,000 plus 10.8% of the excess |
---|
5677 | | - | but not over $8,100,000 over $7,100,000 |
---|
5678 | | - | Over $8,100,000 $435,000 plus 11.2% of the excess |
---|
5679 | | - | but not over $9,100,000 over $8,100,000 |
---|
5680 | | - | Over $9,100,000 $547,000 plus 11.6% of the excess |
---|
5681 | | - | but not over $10,100,000 over $9,100,000 |
---|
5682 | | - | Over $10,100,000 $663,000 plus 12% of the excess |
---|
5683 | | - | over $10,100,000 |
---|
5684 | | - | |
---|
5685 | | - | Amount of Taxable Gifts |
---|
5686 | | - | |
---|
5687 | | - | Rate of Tax |
---|
5688 | | - | |
---|
5689 | | - | Not over $3,600,000 |
---|
5690 | | - | |
---|
5691 | | - | None |
---|
5692 | | - | |
---|
5693 | | - | Over $3,600,000 |
---|
5694 | | - | |
---|
5695 | | - | 7.8% of the excess |
---|
5696 | | - | |
---|
5697 | | - | but not over $4,100,000 |
---|
5698 | | - | |
---|
5699 | | - | over $3,600,000 |
---|
5700 | | - | |
---|
5701 | | - | Over $4,100,000 |
---|
5702 | | - | |
---|
5703 | | - | $39,000 plus 8.4% of the excess |
---|
5704 | | - | |
---|
5705 | | - | but not over $5,100,000 |
---|
5706 | | - | |
---|
5707 | | - | over $4,100,000 |
---|
5708 | | - | |
---|
5709 | | - | Over $5,100,000 |
---|
5710 | | - | |
---|
5711 | | - | $123,000 plus 10% of the excess |
---|
5712 | | - | |
---|
5713 | | - | but not over $6,100,000 |
---|
5714 | | - | |
---|
5715 | | - | over $5,100,000 |
---|
5716 | | - | |
---|
5717 | | - | Over $6,100,000 |
---|
5718 | | - | |
---|
5719 | | - | $223,000 plus 10.4% of the excess |
---|
5720 | | - | |
---|
5721 | | - | but not over $7,100,000 |
---|
5722 | | - | |
---|
5723 | | - | over $6,100,000 |
---|
5724 | | - | |
---|
5725 | | - | Over $7,100,000 |
---|
5726 | | - | |
---|
5727 | | - | $327,000 plus 10.8% of the excess |
---|
5728 | | - | |
---|
5729 | | - | but not over $8,100,000 |
---|
5730 | | - | |
---|
5731 | | - | over $7,100,000 |
---|
5732 | | - | |
---|
5733 | | - | Over $8,100,000 |
---|
5734 | | - | |
---|
5735 | | - | $435,000 plus 11.2% of the excess |
---|
5736 | | - | |
---|
5737 | | - | but not over $9,100,000 |
---|
5738 | | - | |
---|
5739 | | - | over $8,100,000 |
---|
5740 | | - | |
---|
5741 | | - | Over $9,100,000 |
---|
5742 | | - | |
---|
5743 | | - | $547,000 plus 11.6% of the excess |
---|
5744 | | - | |
---|
5745 | | - | but not over $10,100,000 |
---|
5746 | | - | |
---|
5747 | | - | over $9,100,000 |
---|
5748 | | - | |
---|
5749 | | - | Over $10,100,000 |
---|
5750 | | - | |
---|
5751 | | - | $663,000 plus 12% of the excess |
---|
5752 | | - | |
---|
5753 | | - | over $10,100,000 |
---|
5754 | | - | |
---|
5755 | | - | (8) With respect to Connecticut taxable gifts, as defined in section 12-643, made by a donor during a calendar year commencing on or after January 1, 2020, including the aggregate amount of all Connecticut taxable gifts made by the donor during all calendar years commencing on or after January 1, 2005, the tax imposed by section 12-640 for the calendar year shall be at the rate set forth in the following schedule, with a credit allowed against such tax for any tax previously paid to this state pursuant to this subdivision or pursuant to subdivision (3), (4), (5), (6) or (7) of this subsection, provided such credit shall not exceed the amount of tax imposed by this section: |
---|
5756 | | - | |
---|
5757 | | - | |
---|
5758 | | - | |
---|
5759 | | - | Amount of Taxable Gifts Rate of Tax |
---|
5760 | | - | Not over the federal None |
---|
5761 | | - | basic exclusion amount, |
---|
5762 | | - | as defined in section 12-643 |
---|
5763 | | - | Over the federal basic 10% of the excess over the |
---|
5764 | | - | exclusion amount federal basic exclusion amount |
---|
5765 | | - | but not over $6,100,000 |
---|
5766 | | - | Over $6,100,000 10.4% of the excess over the |
---|
5767 | | - | but not over $7,100,000 federal basic exclusion amount |
---|
5768 | | - | Over $7,100,000 10.8% of the excess over the |
---|
5769 | | - | but not over $8,100,000 federal basic exclusion amount |
---|
5770 | | - | Over $8,100,000 11.2% of the excess over the |
---|
5771 | | - | but not over $9,100,000 federal basic exclusion amount |
---|
5772 | | - | Over $9,100,000 11.6% of the excess over the |
---|
5773 | | - | but not over $10,100,000 federal basic exclusion amount |
---|
5774 | | - | Over $10,100,000 12% of the excess over the |
---|
5775 | | - | federal basic exclusion amount |
---|
5776 | | - | |
---|
5777 | | - | Amount of Taxable Gifts |
---|
5778 | | - | |
---|
5779 | | - | Rate of Tax |
---|
5780 | | - | |
---|
5781 | | - | Not over the federal |
---|
5782 | | - | |
---|
5783 | | - | None |
---|
5784 | | - | |
---|
5785 | | - | basic exclusion amount, |
---|
5786 | | - | |
---|
5787 | | - | as defined in section 12-643 |
---|
5788 | | - | |
---|
5789 | | - | Over the federal basic |
---|
5790 | | - | |
---|
5791 | | - | 10% of the excess over the |
---|
5792 | | - | |
---|
5793 | | - | exclusion amount |
---|
5794 | | - | |
---|
5795 | | - | federal basic exclusion amount |
---|
5796 | | - | |
---|
5797 | | - | but not over $6,100,000 |
---|
5798 | | - | |
---|
5799 | | - | Over $6,100,000 |
---|
5800 | | - | |
---|
5801 | | - | 10.4% of the excess over the |
---|
5802 | | - | |
---|
5803 | | - | but not over $7,100,000 |
---|
5804 | | - | |
---|
5805 | | - | federal basic exclusion amount |
---|
5806 | | - | |
---|
5807 | | - | Over $7,100,000 |
---|
5808 | | - | |
---|
5809 | | - | 10.8% of the excess over the |
---|
5810 | | - | |
---|
5811 | | - | but not over $8,100,000 |
---|
5812 | | - | |
---|
5813 | | - | federal basic exclusion amount |
---|
5814 | | - | |
---|
5815 | | - | Over $8,100,000 |
---|
5816 | | - | |
---|
5817 | | - | 11.2% of the excess over the |
---|
5818 | | - | |
---|
5819 | | - | but not over $9,100,000 |
---|
5820 | | - | |
---|
5821 | | - | federal basic exclusion amount |
---|
5822 | | - | |
---|
5823 | | - | Over $9,100,000 |
---|
5824 | | - | |
---|
5825 | | - | 11.6% of the excess over the |
---|
5826 | | - | |
---|
5827 | | - | but not over $10,100,000 |
---|
5828 | | - | |
---|
5829 | | - | federal basic exclusion amount |
---|
5830 | | - | |
---|
5831 | | - | Over $10,100,000 |
---|
5832 | | - | |
---|
5833 | | - | 12% of the excess over the |
---|
5834 | | - | |
---|
5835 | | - | federal basic exclusion amount |
---|
5836 | | - | |
---|
5837 | | - | (b) The tax imposed by section 12-640 shall be paid by the donor. If the gift tax is not paid when due the donee of any gift shall be personally liable for the tax to the extent of the value of the gift. |
---|
5838 | | - | |
---|
5839 | | - | (c) With respect to Connecticut taxable gifts, as defined in section 12-643, made by a donor during a calendar year commencing on or after January 1, 2016, the aggregate amount of tax imposed by section 12-640 for all calendar years commencing on or after January 1, 2016, shall not exceed twenty million dollars. |
---|
5840 | | - | |
---|
5841 | | - | Sec. 40. Section 12-643 of the general statutes is repealed and the following is substituted in lieu thereof (Effective January 1, 2018, and applicable to gifts made on or after January 1, 2018): |
---|
5842 | | - | |
---|
5843 | | - | [(a) The term "taxable gifts"] (1) "Taxable gifts" means the transfers by gift which are included in taxable gifts for federal gift tax purposes under Section 2503 and Sections 2511 to 2514, inclusive, and Sections 2516 to 2519, inclusive, of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as amended from time to time, [amended,] less the deductions allowed in Sections 2522 to 2524, inclusive, of said Internal Revenue Code, except in the event of repeal of the federal gift tax, then all references to the Internal Revenue Code in this section shall mean the Internal Revenue Code as in force on the day prior to the effective date of such repeal. |
---|
5844 | | - | |
---|
5845 | | - | [(b)] (2) In the administration of the tax under this chapter, the Commissioner of Revenue Services shall apply the provisions of Sections 2701 to 2704, inclusive, of said Internal Revenue Code. The words "secretary or his delegate" as used in the aforementioned sections of the Internal Revenue Code means the Commissioner of Revenue Services. |
---|
5846 | | - | |
---|
5847 | | - | [(c) The term "Connecticut taxable gifts"] (3) "Connecticut taxable gifts" means taxable gifts made during a calendar year commencing on or after January 1, 2005, that are, [(1)] (A) for residents of this state, taxable gifts, wherever located, but excepting gifts of real estate or tangible personal property located outside this state, and [(2)] (B) for nonresidents of this state, gifts of real estate or tangible personal property located within this state. |
---|
5848 | | - | |
---|
5849 | | - | (4) "Federal basic exclusion amount" means the dollar amount published annually by the Internal Revenue Service over which a donor would owe federal gift tax based on the value of the donor's lifetime federally taxable gifts. |
---|
5850 | | - | |
---|
5851 | | - | Sec. 41. Section 12-392 of the general statutes is repealed and the following is substituted in lieu thereof (Effective January 1, 2018, and applicable to the estates of decedents dying on or after January 1, 2018): |
---|
5852 | | - | |
---|
5853 | | - | (a) (1) For the estates of decedents dying prior to July 1, 2009, the tax imposed by this chapter shall become due at the date of the taxable transfer and shall become payable, and shall be paid, without assessment, notice or demand, to the Commissioner of Revenue Services at the expiration of nine months from the date of death. [, and for] For the estates of decedents dying on or after July 1, 2009, the tax imposed by this chapter shall become due at the date of the taxable transfer and shall become payable and shall be paid, without assessment, notice or demand, to the commissioner at the expiration of six months from the date of death. Executors, administrators, trustees, grantees, donees, beneficiaries and surviving joint owners shall be liable for the tax and for any interest or penalty thereon until it is paid, notwithstanding any provision of chapter 802b, except that no executor, administrator, trustee, grantee, donee, beneficiary or surviving joint owner shall be liable for a greater sum than the value of the property actually received by him or her. If the amount of tax reported to be due on the return is not paid, for the estates of decedents dying prior to July 1, 2009, within such nine months, or for the estates of decedents dying on or after July 1, 2009, within such six months, there shall be imposed a penalty equal to ten per cent of such amount due and unpaid, or fifty dollars, whichever is greater. Such amount shall bear interest at the rate of one per cent per month or fraction thereof from the due date of such tax until the date of payment. Subject to the provisions of section 12-3a, the commissioner may waive all or part of the penalties provided under this chapter when it is proven to the commissioner's satisfaction that the failure to pay any tax was due to reasonable cause and was not intentional or due to neglect. |
---|
5854 | | - | |
---|
5855 | | - | (2) The Commissioner of Revenue Services may, for reasonable cause shown, extend the time for payment. The commissioner may require the filing of a tentative return and the payment of the tax reported to be due thereon in connection with such extension. Any additional tax which may be found to be due on the filing of a return as allowed by such extension shall bear interest at the rate of one per cent per month or fraction thereof from the original due date of such tax to the date of actual payment. |
---|
5856 | | - | |
---|
5857 | | - | (3) (A) Whenever there is [an] a claimed overpayment of the tax imposed by this chapter, the Commissioner of Revenue Services shall return to the fiduciary or transferee the overpayment which shall bear interest at the rate of two-thirds of one per cent per month or fraction thereof, such interest commencing, for the estates of decedents dying prior to July 1, 2009, from the expiration of nine months after the death of the transferor or date of payment, whichever is later, or, for the estates of decedents dying on or after July 1, 2009, from the expiration of six months after the death of the transferor or date of payment, whichever is later, as provided in subparagraphs (B) and (C) of this subdivision. |
---|
5858 | | - | |
---|
5859 | | - | (B) In case of such overpayment pursuant to a tax return, no interest shall be allowed or paid under this subdivision on such overpayment for any month or fraction thereof prior to (i) the ninety-first day after the last day prescribed for filing the tax return associated with such overpayment, determined without regard to any extension of time for filing, or (ii) the ninety-first day after the date such return was filed, whichever is later. |
---|
5860 | | - | |
---|
5861 | | - | (C) In case of such overpayment pursuant to an amended tax return, no interest shall be allowed or paid under this subdivision on such overpayment for any month or fraction thereof prior to the ninety-first day after the date such amended tax return was filed. |
---|
5862 | | - | |
---|
5863 | | - | (b) (1) The tax imposed by this chapter shall be reported on a tax return which shall be filed on or before the date fixed for paying the tax, determined without regard to any extension of time for paying the tax. The commissioner shall design a form of return and forms for such additional statements or schedules as the commissioner may require to be filed. Such forms shall provide for the setting forth of such facts as the commissioner deems necessary for the proper enforcement of this chapter. The commissioner shall [cause a supply of such forms to be printed and shall] furnish appropriate [blank] forms to each taxpayer upon application or otherwise as the commissioner deems necessary. Failure to receive a form shall not relieve any person from the obligation to file a return under the provisions of this chapter. In any case in which the commissioner believes that it would be advantageous to him or her in the administration of the tax imposed by this chapter, the commissioner may require that a true copy of the federal estate tax return made to the Internal Revenue Service be provided. |
---|
5864 | | - | |
---|
5865 | | - | (2) Any tax return or other document, including any amended tax return under section 12-398, that is required to be filed under this chapter shall be filed, and shall be treated as filed, only if filed with [both] (A) the Commissioner of Revenue Services, if required under subdivision (3) of this subsection, and (B) (i) the court of probate for the district within which the decedent resided at the date of his or her death or, (ii) if the decedent died a nonresident of this state, in the court of probate for the district within which real estate or tangible personal property of the decedent is situated. The return shall contain a statement, to be signed under penalty of false statement by the person who is required to make and file the return under this chapter, that the return has been filed with [both] the Commissioner of Revenue Services, if required under subdivision (3) of this subsection, and the appropriate court of probate. |
---|
5866 | | - | |
---|
5867 | | - | (3) (A) A tax return shall be filed, in the case of every decedent who died prior to January 1, 2005, and at the time of death was (i) a resident of this state, or (ii) a nonresident of this state whose gross estate includes any real property situated in this state or tangible personal property having an actual situs in this state, whenever the personal representative of the estate is required by the laws of the United States to file a federal estate tax return. |
---|
5868 | | - | |
---|
5869 | | - | (B) A tax return shall be filed, in the case of every decedent who dies on or after January 1, 2005, but prior to January 1, 2010, and at the time of death was (i) a resident of this state, or (ii) a nonresident of this state whose gross estate includes any real property situated in this state or tangible personal property having an actual situs in this state. If the decedent's Connecticut taxable estate is over two million dollars, such tax return shall be filed with the Commissioner of Revenue Services and a copy of such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated. If the decedent's Connecticut taxable estate is two million dollars or less, such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated, and no such return shall be filed with the Commissioner of Revenue Services. The judge of probate for the district in which such return is filed shall review each such return and shall issue a written opinion to the estate representative in each case in which the judge determines that the estate is not subject to tax under this chapter. |
---|
5870 | | - | |
---|
5871 | | - | (C) A tax return shall be filed, in the case of every decedent who dies on or after January 1, 2010, but prior to January 1, 2011, and at the time of death was (i) a resident of this state, or (ii) a nonresident of this state whose gross estate includes any real property situated in this state or tangible personal property having an actual situs in this state. If the decedent's Connecticut taxable estate is over three million five hundred thousand dollars, such tax return shall be filed with the Commissioner of Revenue Services and a copy of such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated. If the decedent's Connecticut taxable estate is three million five hundred thousand dollars or less, such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated, and no such return shall be filed with the Commissioner of Revenue Services. The judge of probate for the district in which such return is filed shall review each such return and shall issue a written opinion to the estate representative in each case in which the judge determines that the estate is not subject to tax under this chapter. |
---|
5872 | | - | |
---|
5873 | | - | (D) A tax return shall be filed, in the case of every decedent who dies on or after January 1, 2011, but prior to January 1, 2018, and at the time of death was (i) a resident of this state, or (ii) a nonresident of this state whose gross estate includes any real property situated in this state or tangible personal property having an actual situs in this state. If the decedent's Connecticut taxable estate is over two million dollars, such tax return shall be filed with the Commissioner of Revenue Services and a copy of such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated. If the decedent's Connecticut taxable estate is two million dollars or less, such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated, and no such return shall be filed with the Commissioner of Revenue Services. The judge of probate for the district in which such return is filed shall review each such return and shall issue a written opinion to the estate representative in each case in which the judge determines that the estate is not subject to tax under this chapter. |
---|
5874 | | - | |
---|
5875 | | - | (E) A tax return shall be filed, in the case of every decedent who dies on or after January 1, 2018, but prior to January 1, 2019, and at the time of death was (i) a resident of this state, or (ii) a nonresident of this state whose gross estate includes any real property situated in this state or tangible personal property having an actual situs in this state. If the decedent's Connecticut taxable estate is over two million six hundred thousand dollars, such tax return shall be filed with the Commissioner of Revenue Services and a copy of such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated. If the decedent's Connecticut taxable estate is two million six hundred thousand dollars or less, such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated, and no such return shall be filed with the Commissioner of Revenue Services. The judge of probate for the district in which such return is filed shall review each such return and shall issue a written opinion to the estate representative in each case in which the judge determines that the estate is not subject to tax under this chapter. |
---|
5876 | | - | |
---|
5877 | | - | (F) A tax return shall be filed, in the case of every decedent who dies on or after January 1, 2019, but prior to January 1, 2020, and at the time of death was (i) a resident of this state, or (ii) a nonresident of this state whose gross estate includes any real property situated in this state or tangible personal property having an actual situs in this state. If the decedent's Connecticut taxable estate is over three million six hundred thousand dollars, such tax return shall be filed with the Commissioner of Revenue Services and a copy of such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated. If the decedent's Connecticut taxable estate is three million six hundred thousand dollars or less, such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated, and no such return shall be filed with the Commissioner of Revenue Services. The judge of probate for the district in which such return is filed shall review each such return and shall issue a written opinion to the estate representative in each case in which the judge determines that the estate is not subject to tax under this chapter. |
---|
5878 | | - | |
---|
5879 | | - | (G) A tax return shall be filed, in the case of every decedent who dies on or after January 1, 2020, and at the time of death was (i) a resident of this state, or (ii) a nonresident of this state whose gross estate includes any real property situated in this state or tangible personal property having an actual situs in this state. If the decedent's Connecticut taxable estate is over the federal basic exclusion amount, such tax return shall be filed with the Commissioner of Revenue Services and a copy of such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated. If the decedent's Connecticut taxable estate is equal to or less than the federal basic exclusion amount, such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated, and no such return shall be filed with the Commissioner of Revenue Services. The judge of probate for the district in which such return is filed shall review each such return and shall issue a written opinion to the estate representative in each case in which the judge determines that the estate is not subject to tax under this chapter. |
---|
5880 | | - | |
---|
5881 | | - | [(E)] (4) The duly authorized executor or administrator shall file the return. If there is more than one executor or administrator, the return shall be made jointly by all. If there is no executor or administrator appointed, qualified and acting, each person in actual or constructive possession of any property of the decedent is constituted an executor for purposes of the tax and shall make and file a return. If in any case the executor is unable to make a complete return as to any part of the gross estate, the executor shall provide all the information available to him or her with respect to such property, including a full description, and the name of every person holding a legal or beneficial interest in the property. If the executor is unable to make a return as to any property, each person holding a legal or equitable interest in such property shall, upon notice from the commissioner, make a return as to that part of the gross estate. |
---|
5882 | | - | |
---|
5883 | | - | [(F)] (5) On or before the last day of the month next succeeding each calendar quarter, and commencing with the calendar quarter ending September 30, 2005, each court of probate shall file with the commissioner a report for the calendar quarter in such form as the commissioner may prescribe. The report shall pertain to returns filed with the court of probate during the calendar quarter. |
---|
5884 | | - | |
---|
5885 | | - | [(4)] (6) The Commissioner of Revenue Services may, for reasonable cause shown, extend the time for filing the return. |
---|
5886 | | - | |
---|
5887 | | - | [(5)] (7) If any person required to make and file the tax return under this chapter fails to file the return within the time prescribed, the commissioner may assess and compute the tax upon the best information obtainable. To the tax imposed upon the basis of such return, there shall be added an amount equal to ten per cent of such tax or fifty dollars, whichever is greater. The tax shall bear interest at the rate of one per cent per month or fraction thereof from the due date of such tax until the date of payment. |
---|
5888 | | - | |
---|
5889 | | - | [(6)] (8) The commissioner shall provide notice of any (A) deficiency assessment with respect to the payment of any tax under this chapter, (B) assessment with respect to any failure to make and file a return under this chapter by a person required to file, and (C) tax return or other document, including any amended tax return under section 12-398 that is required to be filed under this chapter to the court of probate for the district within which the commissioner contends that the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, to the court of probate for the district within which the commissioner contends that real estate or tangible personal property of the decedent is situated. |
---|
5890 | | - | |
---|
5891 | | - | (c) No person shall be subject to a penalty under both subsections (a) and (b) of this section in relation to the same tax period. |
---|
5892 | | - | |
---|
5893 | | - | Sec. 42. Subsection (e) of section 12-398 of the general statutes is repealed and the following is substituted in lieu thereof (Effective January 1, 2018, and applicable to estates of decedents dying on or after January 1, 2018): |
---|
5894 | | - | |
---|
5895 | | - | (e) (1) Any person shall be entitled to a certificate of release of lien with respect to the interest of the decedent in such real property, if either the court of probate for the district within which the decedent resided at the date of his death or, if the decedent died a nonresident of this state, for the district within which real estate or tangible personal property of the decedent is situated, or the Commissioner of Revenue Services finds, upon evidence satisfactory to said court or said commissioner, as the case may be, that payment of the tax imposed under this chapter with respect to the interest of the decedent in such real property is adequately assured, or that no tax imposed under this chapter is due. [If the decedent died prior to January 1, 2010, and such decedent's Connecticut taxable estate is two million dollars or less, or if the decedent died on or after January 1, 2010, but prior to January 1, 2011, and such decedent's Connecticut taxable estate is three million five hundred thousand dollars or less, or if the decedent died on or after January 1, 2011, and such decedent's Connecticut taxable estate is two million dollars or less, the] The certificate of release of lien shall be issued by the court of probate, unless a tax return is required to be filed with the commissioner under subdivision (3) of subsection (b) of section 12-392, in which case the certificate of release of lien shall be issued by the commissioner. Any certificate of release of lien shall be valid if issued by a probate court prior to May 4, 2011, and recorded in the office of the town clerk of the town in which such real property is situated prior to May 4, 2011, for the estate of a decedent who died on or after January 1, 2011, and whose Connecticut taxable estate is more than two million dollars but equal to or less than three million five hundred thousand dollars. [Such] |
---|
5896 | | - | |
---|
5897 | | - | (2) A certificate of release of lien may be recorded in the office of the town clerk of the town within which such real property is situated, and it shall be conclusive proof that such real property has been released from the operation of such lien. |
---|
5898 | | - | |
---|
5899 | | - | (3) The commissioner may adopt regulations in accordance with the provisions of chapter 54 that establish procedures to be followed by a court of probate or by said commissioner, as the case may be, for issuing certificates of release of lien, and that establish the requirements and conditions that must be satisfied in order for a court of probate or for the commissioner, as the case may be, to find that the payment of such tax is adequately assured or that no tax imposed under this chapter is due. |
---|
5900 | | - | |
---|
5901 | | - | Sec. 43. Section 12-202 of the general statutes, as amended by section 3 of public act 17-125, is repealed and the following is substituted in lieu thereof (Effective from passage): |
---|
5902 | | - | |
---|
5903 | | - | (a) Each domestic insurance company shall, annually, pay a tax on the total net direct premiums received by such company during the calendar year next preceding from policies written on property or risks located or resident in this state. The rate of tax on all net direct insurance premiums received (1) on [and] or after January 1, 1995, and prior to January 1, 2018, shall be one and three-quarters per cent, and (2) on and after January 1, 2018, shall be one and one-half per cent. The franchise tax imposed under this section on premium income for the privilege of doing business in the state is in addition to the tax imposed under chapter 208. In the case of any local domestic insurance company the admitted assets of which as of the end of an income year do not exceed ninety-five million dollars, eighty per cent of the tax paid by such company under chapter 208 during such income year reduced by any refunds of taxes paid by such company and granted under said chapter within such income year and eighty per cent of the assessment paid by such company under section 38a-48 during such income year shall be allowed as a credit in the determination of the tax under this chapter payable with respect to total net direct premiums received during such income year, provided that these two credits shall not reduce the tax under this chapter to less than zero, and provided further in the case of a local domestic insurance company that is a member of an insurance holding company system, as defined in section 38a-129, these credits shall apply if the total admitted assets of the local domestic insurance company and its affiliates, as defined in said section, do not exceed two hundred fifty million dollars or, in the alternative, in the case of a local domestic insurance company that is a member of an insurance holding company system, these credits shall apply only if total direct written premiums are derived from policies issued or delivered in Connecticut, on risk located in Connecticut and, as of the end of the income year the company and its affiliates have admitted assets minus unpaid losses and loss adjustment expenses that are also discounted for federal and state tax purposes and that for such local domestic insurance company and its affiliates, as defined in section 38a-129, do not exceed two hundred fifty million dollars. |
---|
5904 | | - | |
---|
5905 | | - | (b) Notwithstanding the provisions of subsection (a) of this section, the tax shall not apply to surplus lines insurance policies issued by domestic insurance companies designated as surplus lines insurers pursuant to section 1 of [this act] public act 17-125. |
---|
5906 | | - | |
---|
5907 | | - | Sec. 44. Subsection (a) of section 12-202a of the general statutes, as amended by section 13 of public act 17-198, is repealed and the following is substituted in lieu thereof (Effective from passage): |
---|
5908 | | - | |
---|
5909 | | - | (a) Each health care center, as defined in section 38a-175, that is governed by sections 38a-175 to 38a-194, inclusive, shall pay a tax to the Commissioner of Revenue Services for the calendar year commencing [on] January 1, 1995, and annually thereafter [, at the rate of one and three-quarters per cent of] on the total net direct subscriber charges received by such health care center during each such calendar year on any new or renewal contract or policy approved by the Insurance Commissioner under section 38a-183. The rate of tax on the total net direct subscriber charges received (1) prior to January 1, 2018, shall be one and three-quarters per cent, and (2) on or after January 1, 2018, shall be one and one-half per cent. Such payment shall be in addition to any other payment required under section 38a-48. |
---|
5910 | | - | |
---|
5911 | | - | Sec. 45. Subsection (b) of section 12-210 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage): |
---|
5912 | | - | |
---|
5913 | | - | (b) Each insurance company incorporated by or organized under the laws of any other state or foreign government and doing business in this state shall, annually, on and after January 1, 1995, pay to said [Commissioner of Revenue Services] commissioner, in addition to any other taxes imposed on such company or its agents, a tax [of one and three-quarters per cent of] on all net direct premiums received by such company in the calendar year next preceding from policies written on property or risks located or resident in this state, excluding premiums for ocean marine insurance, and, upon ceasing to transact new business in this state, shall continue to pay a tax upon the renewal premiums derived from its business remaining in force in this state at the rate [which] that was applicable when such company ceased to transact new business in this state. The rate of tax on all net direct premiums received (1) prior to January 1, 2018, shall be one and three-quarters per cent, and (2) on or after January 1, 2018, shall be one and one-half per cent. |
---|
5914 | | - | |
---|
5915 | | - | Sec. 46. Section 12-217jj of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage): |
---|
5916 | | - | |
---|
5917 | | - | (a) As used in this section: |
---|
5918 | | - | |
---|
5919 | | - | (1) "Commissioner" means the Commissioner of Revenue Services. |
---|
5920 | | - | |
---|
5921 | | - | (2) "Department" means the Department of Economic and Community Development. |
---|
5922 | | - | |
---|
5923 | | - | (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 on or after 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] for such motion picture, except, for [the] state fiscal years ending June 30, 2015, [June 30, 2016, and June 30, 2017,] "qualified production" shall include a motion picture for which twenty-five per cent or more of the principal photography shooting days are in this state at a facility that receives not less than twenty-five million dollars in private investment and opens for business on or after July 1, 2013, and a tax credit voucher may be issued for such motion picture. |
---|
5924 | | - | |
---|
5925 | | - | (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, as amended from time to time, with respect to sexually explicit content. |
---|
5926 | | - | |
---|
5927 | | - | (4) "Eligible production company" means a corporation, partnership, limited liability company, or other business entity engaged in the business of producing qualified productions on a one-time or ongoing basis, and qualified by the Secretary of the State to engage in business in the state. |
---|
5928 | | - | |
---|
5929 | | - | (5) "Production expenses or costs" means all expenditures clearly and demonstrably incurred in the state in the preproduction, production or postproduction costs of a qualified production, including: |
---|
5930 | | - | |
---|
5931 | | - | (A) Expenditures incurred in the state in the form of either compensation or purchases including production work, production equipment not eligible for the infrastructure tax credit provided in section 12-217kk, production software, postproduction work, postproduction equipment, postproduction software, set design, set construction, props, lighting, wardrobe, makeup, makeup accessories, special effects, visual effects, audio effects, film processing, music, sound mixing, editing, location fees, soundstages and any and all other costs or services directly incurred in connection with a state-certified qualified production; |
---|
5932 | | - | |
---|
5933 | | - | (B) Expenditures for distribution, including preproduction, production or postproduction costs relating to the creation of trailers, marketing videos, commercials, point-of-purchase videos and any and all content created on film or digital media, including the duplication of films, videos, CDs, DVDs and any and all digital files now in existence and those yet to be created for mass consumer consumption; the purchase, by a company in the state, of any and all equipment relating to the duplication or mass market distribution of any content created or produced in the state by any digital media format which is now in use and those formats yet to be created for mass consumer consumption; and |
---|
5934 | | - | |
---|
5935 | | - | (C) "Production expenses or costs" does not include the following: (i) On and after January 1, 2008, compensation in excess of fifteen million dollars paid to any individual or entity representing an individual, for services provided in the production of a qualified production and on or after January 1, 2010, compensation subject to Connecticut personal income tax in excess of twenty million dollars paid in the aggregate to any individuals or entities representing individuals, for star talent provided in the production of a qualified production; (ii) media buys, promotional events or gifts or public relations associated with the promotion or marketing of any qualified production; (iii) deferred, leveraged or profit participation costs relating to any and all personnel associated with any and all aspects of the production, including, but not limited to, producer fees, director fees, talent fees and writer fees; (iv) costs relating to the transfer of the production tax credits; (v) any amounts paid to persons or businesses as a result of their participation in profits from the exploitation of the qualified production; and (vi) any expenses or costs relating to an independent certification, as required by subsection (g) of this section, or as the department may otherwise require, pertaining to the amount of production expenses or costs set forth by an eligible production company in its application for a production tax credit. |
---|
5936 | | - | |
---|
5937 | | - | (6) "Sound recording" means a recording of music, poetry or spoken-word performance, but does not include the audio portions of dialogue or words spoken and recorded as part of a motion picture, video, theatrical production, television news coverage or athletic event. |
---|
5938 | | - | |
---|
5939 | | - | (7) "State-certified qualified production" means a qualified production produced by an eligible production company that (A) is in compliance with regulations adopted pursuant to subsection (k) of this section, (B) is authorized to conduct business in this state, and (C) has been approved by the department as qualifying for a production tax credit under this section. |
---|
5940 | | - | |
---|
5941 | | - | (8) "Interactive web site" means a web site, the production costs of which (A) exceed five hundred thousand dollars per income year, and (B) is primarily (i) interactive games or end user applications, or (ii) animation, simulation, sound, graphics, story lines or video created or repurposed for distribution over the Internet. An interactive web site does not include a web site primarily used for institutional, private, industrial, retail or wholesale marketing or promotional purposes, or which contains obscene content. |
---|
5942 | | - | |
---|
5943 | | - | (9) "Post-certification remedy" means the recapture, disallowance, recovery, reduction, repayment, forfeiture, decertification or any other remedy that would have the effect of reducing or otherwise limiting the use of a tax credit provided by this section. |
---|
5944 | | - | |
---|
5945 | | - | (10) "Compensation" means base salary or wages and does not include bonus pay, stock options, restricted stock units or similar arrangements. |
---|
5946 | | - | |
---|
5947 | | - | (11) "Relocated television production" means: |
---|
5948 | | - | |
---|
5949 | | - | (A) An ongoing television program all of the prior seasons of which were filmed outside this state, and may include current events shows, except those referenced in subparagraph (B)(i) of this subdivision. |
---|
5950 | | - | |
---|
5951 | | - | (B) An eligible production company's television programming in this state that (i) is not a general news program, sporting event or game broadcast, and (ii) is created at a qualified production facility that has had a minimum investment of twenty-five million dollars made by such eligible production company on or after January 1, 2012, at which facility the eligible production company creates ongoing television programming as defined in subparagraph (A) of this subdivision, and creates at least two hundred new jobs in Connecticut on or after January 1, 2012. For purposes of this subdivision, "new job" means a full-time job, as defined in section 12-217ii, that did not exist in this state prior to January 1, 2012, and is filled by a new employee, and "new employee" includes a person who was employed outside this state by the eligible production company prior to January 1, 2012, but does not include a person who was employed in this state by the eligible production company or a related person, as defined in section 12-217ii, with respect to the eligible production company during the prior twelve months. |
---|
5952 | | - | |
---|
5953 | | - | (C) A relocated television production may be a state-certified qualified production for not more than ten successive income years, after which period the eligible production company shall be ineligible to resubmit an application for certification. |
---|
5954 | | - | |
---|
5955 | | - | (b) (1) The Department of Economic and Community Development shall administer a system of tax credit vouchers within the resources, requirements and purposes of this section for eligible production companies producing a state-certified qualified production in the state. |
---|
5956 | | - | |
---|
5957 | | - | [(1) For income years commencing on or after January 1, 2006, but prior to January 1, 2010, any eligible production company incurring production expenses or costs in excess of fifty thousand dollars shall be eligible for a credit against the tax imposed under chapter 207 or this chapter equal to thirty per cent of such production expenses or costs. ] |
---|
5958 | | - | |
---|
5959 | | - | (2) [For income years commencing on or after January 1, 2010, (A) any] Any eligible production company incurring production expenses or costs shall be eligible for a credit (A) for income years commencing on or after January 1, 2010, but prior to January 1, 2018, against the tax imposed under chapter 207 or this chapter, and (B) for income years commencing on or after January 1, 2018, against the tax imposed under chapter 207 or 219 or this chapter, as follows: (i) For any such company incurring [production] such expenses or costs of not less than one hundred thousand dollars, but not more than five hundred thousand dollars, [shall be eligible for a credit against the tax imposed under chapter 207 or this chapter] a credit equal to ten per cent of such [production] expenses or costs, [(B)] (ii) any such company incurring such expenses or costs of more than five hundred thousand dollars, but not more than one million dollars, [shall be eligible for a credit against the tax imposed under chapter 207 or this chapter] a credit equal to fifteen per cent of such [production] expenses or costs, and [(C)] (iii) any such company incurring such expenses or costs of more than one million dollars, [shall be eligible for a credit against the tax imposed under chapter 207 or this chapter] a credit equal to thirty per cent of such [production] expenses or costs. |
---|
5960 | | - | |
---|
5961 | | - | (c) No eligible production company incurring an amount of production expenses or costs that qualifies for such credit shall be eligible for such credit unless on or after January 1, 2010, such company conducts (1) not less than fifty per cent of principal photography days within the state, or (2) expends not less than fifty per cent of postproduction costs within the state, or (3) expends not less than one million dollars of postproduction costs within the state. |
---|
5962 | | - | |
---|
5963 | | - | [(d) (1) For income years commencing on or after January 1, 2009, but prior to January 1, 2010, fifty per cent of production expenses or costs shall be counted toward such credit when incurred outside the state and used within the state, and one hundred per cent of such expenses or costs shall be counted toward such credit when incurred within the state and used within the state. ] |
---|
5964 | | - | |
---|
5965 | | - | [(2)] (d) For income years commencing on or after January 1, 2010, no expenses or costs incurred outside the state and used within the state shall be eligible for a credit, and one hundred per cent of such expenses or costs shall be counted toward such credit when incurred within the state and used within the state. |
---|
5966 | | - | |
---|
5967 | | - | (e) (1) On and after July 1, 2006, and for income years commencing on or after January 1, 2006, any credit allowed pursuant to this section may be sold, assigned or otherwise transferred, in whole or in part, to one or more taxpayers, provided (A) no credit, after issuance, may be sold, assigned or otherwise transferred, in whole or in part, more than three times, (B) in the case of a credit allowed for the income year commencing on or after January 1, 2011, and prior to January 1, 2012, any entity that is not subject to tax under chapter 207 or this chapter may transfer not more than fifty per cent of such credit in any one income year, and (C) in the case of a credit allowed for an income year commencing on or after January 1, 2012, any entity that is not subject to tax under chapter 207 or this chapter may transfer not more than twenty-five per cent of such credit in any one income year. |
---|
5968 | | - | |
---|
5969 | | - | (2) Notwithstanding the provisions of subdivision (1) of this subsection, any entity that is not subject to tax under this chapter or chapter 207 shall not be subject to the limitations on the transfer of credits provided in subparagraphs (B) and (C) of said subdivision (1), provided such entity owns not less than fifty per cent, directly or indirectly, of a business entity subject to tax under section 12-284b. |
---|
5970 | | - | |
---|
5971 | | - | (3) Notwithstanding the provisions of subdivision (1) of this subsection, any qualified production that is created in whole or in significant part, as determined by the Commissioner of Economic and Community Development, at a qualified production facility shall not be subject to the limitations of subparagraph (B) or (C) of said subdivision (1). For purposes of this subdivision, "qualified production facility" means a facility (A) located in this state, (B) intended for film, television or digital media production, and (C) that has had a minimum investment of three million dollars, or less if the Commissioner of Economic and Community Development determines such facility otherwise qualifies. |
---|
5972 | | - | |
---|
5973 | | - | (4) For income years commencing on or after January 1, 2018, any credit that is sold, assigned or otherwise transferred, in whole or in part, to one or more taxpayers pursuant to subdivision (1) of this subsection, which credit is claimed against the tax imposed under chapter 219, shall be subject to the following limits: |
---|
5974 | | - | |
---|
5975 | | - | (A) The taxpayer may only claim ninety-five per cent of the amount of such credit entered by the department on the production tax credit voucher; and |
---|
5976 | | - | |
---|
5977 | | - | (B) If such taxpayer is an entity that owns at least fifty per cent of the eligible production company that sold, assigned or otherwise transferred such credit, such taxpayer may only claim ninety-two per cent of the amount of such credit entered by the department on the production tax credit voucher. |
---|
5978 | | - | |
---|
5979 | | - | (f) (1) On and after July 1, 2006, and for income years commencing on or after January 1, 2006, all or part of any such credit allowed under this [subsection shall] section may be claimed against the tax imposed under chapter 207 or this chapter for the income year in which the production expenses or costs were incurred, or in the three immediately succeeding income years. |
---|
5980 | | - | |
---|
5981 | | - | (2) For production tax credit vouchers issued on or after July 1, 2015, all or part of any such credit [shall] may be claimed against (A) the tax imposed under chapter 207 or this chapter, or (B) for income years commencing on or after January 1, 2018, the tax imposed under chapter 207 or 219 or this chapter, for the income year in which the production expenses or costs were incurred, or in the five immediately succeeding income years. |
---|
5982 | | - | |
---|
5983 | | - | (3) Any production tax credit allowed under this subsection shall be nonrefundable. |
---|
5984 | | - | |
---|
5985 | | - | (g) (1) An eligible production company shall apply to the department for a tax credit voucher on an annual basis, but not later than ninety days after the first production expenses or costs are incurred in the production of a qualified production, and shall provide with such application such information as the department may require to determine such company's eligibility to claim a credit under this section. No production expenses or costs may be listed more than once for purposes of the tax credit voucher pursuant to this section, or pursuant to section 12-217kk or 12-217ll, and if a production expense or cost has been included in a claim for a credit, such production expense or cost may not be included in any subsequent claim for a credit. |
---|
5986 | | - | |
---|
5987 | | - | (2) Not later than ninety days after the end of the annual period, or after the last production expenses or costs are incurred in the production of a qualified production, an eligible production company shall apply to the department for a production tax credit voucher, and shall provide with such application such information and independent certification as the department may require pertaining to the amount of such company's production expenses or costs. Such independent certification shall be provided by an audit professional chosen from a list compiled by the department. If the department determines that such company is eligible to be issued a production tax credit voucher, the department shall enter on the voucher the amount of production expenses or costs that has been established to the satisfaction of the department and the amount of such company's credit under this section. The department shall provide a copy of such voucher to the commissioner, upon request. |
---|
5988 | | - | |
---|
5989 | | - | (3) The department shall charge a reasonable administrative fee sufficient to cover the department's costs to analyze applications submitted under this section. |
---|
5990 | | - | |
---|
5991 | | - | (h) If an eligible production company sells, assigns or otherwise transfers a credit under this section to another taxpayer, the transferor and transferee shall jointly submit written notification of such transfer to the department not later than thirty days after such transfer. If such transferee sells, assigns or otherwise transfers a credit under this section to a subsequent transferee, such transferee and such subsequent transferee shall jointly submit written notification of such transfer to the department not later than thirty days after such transfer. The notification after each transfer shall include the credit voucher number, the date of transfer, the amount of such credit transferred, the tax credit balance before and after the transfer, the tax identification numbers for both the transferor and the transferee, and any other information required by the department. Failure to comply with this subsection will result in a disallowance of the tax credit until there is full compliance on the part of the transferor and the transferee, and for a second or third transfer, on the part of all subsequent transferors and transferees. The department shall provide a copy of the notification of assignment to the commissioner upon request. |
---|
5992 | | - | |
---|
5993 | | - | (i) Any eligible production company that submits information to the department that it knows to be fraudulent or false shall, in addition to any other penalties provided by law, be liable for a penalty equal to the amount of such company's credit entered on the production tax credit [certificate] voucher issued under this section. |
---|
5994 | | - | |
---|
5995 | | - | (j) No tax credits transferred pursuant to this section shall be subject to a post-certification remedy, and the department and the commissioner shall have no right, except in the case of possible material misrepresentation or fraud, to conduct any further or additional review, examination or audit of the expenditures or costs for which such tax credits were issued. The sole and exclusive remedy of the department and the commissioner shall be to seek collection of the amount of such tax credits from the entity that committed the fraud or misrepresentation. |
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5996 | | - | |
---|
5997 | | - | (k) The department, in consultation with the commissioner, shall adopt regulations, in accordance with the provisions of chapter 54, as may be necessary for the administration of this section. |
---|
5998 | | - | |
---|
5999 | | - | Sec. 47. Subsection (a) of section 12-211a of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage): |
---|
6000 | | - | |
---|
6001 | | - | (a) (1) Notwithstanding any provision of the general statutes, and except as otherwise provided in subdivision (5) of this subsection or in subsection (b) of this section, the amount of tax credit or credits otherwise allowable against the tax imposed under this chapter for any calendar year shall not exceed seventy per cent of the amount of tax due from such taxpayer under this chapter with respect to such calendar year of the taxpayer prior to the application of such credit or credits. |
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6002 | | - | |
---|
6003 | | - | (2) For the calendar year commencing January 1, 2011, "type one tax credits" means tax credits allowable under section 12-217jj, 12-217kk or 12-217ll; "type two tax credits" means tax credits allowable under section 38a-88a; "type three tax credits" means tax credits that are not type one tax credits or type two tax credits; "thirty per cent threshold" means thirty per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credit; "fifty-five per cent threshold" means fifty-five per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credits; and "seventy per cent threshold" means seventy per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credits. |
---|
6004 | | - | |
---|
6005 | | - | (3) For the calendar year commencing January 1, 2012, "type one tax credits" means the tax credit allowable under section 12-217ll; "type two tax credits" means tax credits allowable under section 38a-88a; "type three tax credits" means tax credits that are not type one tax credits or type two tax credits; "thirty per cent threshold" means thirty per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credit; "fifty-five per cent threshold" means fifty-five per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credits; and "seventy per cent threshold" means seventy per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credits. |
---|
6006 | | - | |
---|
6007 | | - | (4) For [the] calendar years commencing on or after January 1, 2013, [January 1, 2014, January 1, 2015, and January 1, 2016,] "type one tax credits" means the tax credit allowable under sections 12-217jj, 12-217kk and 12-217ll; "type two tax credits" means tax credits allowable under section 38a-88a; "type three tax credits" means tax credits that are not type one tax credits or type two tax credits; "thirty per cent threshold" means thirty per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credit; "fifty-five per cent threshold" means fifty-five per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credits; and "seventy per cent threshold" means seventy per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credits. |
---|
6008 | | - | |
---|
6009 | | - | (5) For calendar years commencing on or after January 1, 2011, [and prior to January 1, 2017,] and subject to the provisions of subdivisions (2), (3) and (4) of this subsection, the amount of tax credit or credits otherwise allowable against the tax imposed under this chapter shall not exceed: |
---|
6010 | | - | |
---|
6011 | | - | (A) If the tax credit or credits being claimed by a taxpayer are type three tax credits only, thirty per cent of the amount of tax due from such taxpayer under this chapter with respect to said calendar years of the taxpayer prior to the application of such credit or credits. |
---|
6012 | | - | |
---|
6013 | | - | (B) If the tax credit or credits being claimed by a taxpayer are type one tax credits and type three tax credits, but not type two tax credits, fifty-five per cent of the amount of tax due from such taxpayer under this chapter with respect to said calendar years of the taxpayer prior to the application of such credit or credits, provided (i) type three tax credits shall be claimed before type one tax credits are claimed, (ii) the type three tax credits being claimed may not exceed the thirty per cent threshold, and (iii) the sum of the type one tax credits and the type three tax credits being claimed may not exceed the fifty-five per cent threshold. |
---|
6014 | | - | |
---|
6015 | | - | (C) If the tax credit or credits being claimed by a taxpayer are type two tax credits and type three tax credits, but not type one tax credits, seventy per cent of the amount of tax due from such taxpayer under this chapter with respect to said calendar years of the taxpayer prior to the application of such credit or credits, provided (i) type three tax credits shall be claimed before type two tax credits are claimed, (ii) the type three tax credits being claimed may not exceed the thirty per cent threshold, and (iii) the sum of the type two tax credits and the type three tax credits being claimed may not exceed the seventy per cent threshold. |
---|
6016 | | - | |
---|
6017 | | - | (D) If the tax credit or credits being claimed by a taxpayer are type one tax credits, type two tax credits and type three tax credits, seventy per cent of the amount of tax due from such taxpayer under this chapter with respect to said calendar years of the taxpayer prior to the application of such credits, provided (i) type three tax credits shall be claimed before type one tax credits or type two tax credits are claimed, and the type one tax credits shall be claimed before the type two tax credits are claimed, (ii) the type three tax credits being claimed may not exceed the thirty per cent threshold, (iii) the sum of the type one tax credits and the type three tax credits being claimed may not exceed the fifty-five per cent threshold, and (iv) the sum of the type one tax credits, the type two tax credits and the type three tax credits being claimed may not exceed the seventy per cent threshold. |
---|
6018 | | - | |
---|
6019 | | - | (E) If the tax credit or credits being claimed by a taxpayer are type one tax credits and type two tax credits only, but not type three tax credits, seventy per cent of the amount of tax due from such taxpayer under this chapter with respect to said calendar years of the taxpayer prior to the application of such credits, provided (i) the type one tax credits shall be claimed before type two tax credits are claimed, (ii) the type one tax credits being claimed may not exceed the fifty-five per cent threshold, and (iii) the sum of the type one tax credits and the type two tax credits being claimed may not exceed the seventy per cent threshold. |
---|
6020 | | - | |
---|
6021 | | - | Sec. 48. Section 2-71x of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage): |
---|
6022 | | - | |
---|
6023 | | - | For the fiscal year ending June 30, 2015, and each fiscal year thereafter, the Comptroller shall segregate [three million two hundred thousand] one million six hundred thousand dollars of the amount of the funds received by the state from the tax imposed under chapter 211 on public service companies providing community antenna television service in this state. The moneys segregated by the Comptroller shall be deposited with the Treasurer and made available to the Office of Legislative Management to defray the cost of providing the citizens of this state with Connecticut Television Network coverage of state government deliberations and public policy events. |
---|
6024 | | - | |
---|
6025 | | - | Sec. 49. Subparagraph (B) of subdivision (20) of subsection (a) of section 12-701 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to taxable years commencing on or after January 1, 2017): |
---|
6026 | | - | |
---|
6027 | | - | (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 taxable years commencing prior to January 1, 2018, 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 taxable years commencing prior to January 1, 2018, 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; (III) for the taxable year commencing January 1, 2018, and each taxable year thereafter, 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 seventy-five thousand dollars, or as a married individual filing separately whose federal adjusted gross income for such taxable year is less than seventy-five 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 one hundred 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 one hundred thousand dollars, an amount equal to the Social Security benefits includable for federal income tax purposes; and (IV) for the taxable year commencing January 1, 2018, and each taxable year thereafter, 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 seventy-five thousand dollars or more, or as a married individual filing separately whose federal adjusted gross income for such taxable year is seventy-five 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 one hundred 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 one hundred 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 commencing January 1, 2016, twenty-five per cent of the income received from the state teachers' retirement system, and for the taxable year commencing January 1, 2017, and each taxable year thereafter, fifty per cent of the income received from the state teachers' retirement system or the percentage, if applicable, pursuant to clause (xxi) of this subparagraph, and (xxi) to the extent properly includable in gross income for federal income tax purposes, except for retirement benefits under clause (iv) of this subparagraph and retirement pay under clause (xvii) of this subparagraph, 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 seventy-five thousand dollars, or as a married individual filing separately whose federal adjusted gross income for such taxable year is less than seventy-five thousand dollars, or as a head of household whose federal adjusted gross income for such taxable year is less than seventy-five 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 one hundred thousand dollars, (I) for the taxable year commencing January 1, 2019, fourteen per cent of any pension or annuity income, (II) for the taxable year commencing January 1, 2020, twenty-eight per cent of any pension or annuity income, (III) for the taxable year commencing January 1, 2021, forty-two per cent of any pension or annuity income, (IV) for the taxable year commencing January 1, 2022, fifty-six per cent of any pension or annuity income, (V) for the taxable year commencing January 1, 2023, seventy per cent of any pension or annuity income, (VI) for the taxable year commencing January 1, 2024, eighty-four per cent of any pension or annuity income, and (VII) for the taxable year commencing January 1, 2025, any pension or annuity income. |
---|
6028 | | - | |
---|
6029 | | - | Sec. 50. Subdivision (1) of subsection (e) of section 12-704d of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2017): |
---|
6030 | | - | |
---|
6031 | | - | (e) (1) Any angel investor that intends to make a cash investment in a business on such list may apply to Connecticut Innovations, Incorporated, to reserve a tax credit in the amount indicated by such investor. The aggregate amount of all tax credits under this section that may be reserved by Connecticut Innovations, Incorporated, shall not exceed six million dollars annually for the fiscal years commencing July 1, 2010, to July 1, 2012, inclusive, and shall not exceed three million dollars in each fiscal year thereafter. Connecticut Innovations, Incorporated, shall not reserve tax credits under this section for any investment made on or after [July 1, 2019] October 1, 2017. |
---|
6032 | | - | |
---|
6033 | | - | Sec. 51. Subsection (e) of section 12-704e of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to taxable years commencing on or after January 1, 2017): |
---|
6034 | | - | |
---|
6035 | | - | (e) For purposes of this section, "applicable percentage" means: [thirty per cent, except (1) for the taxable year commencing on January 1, 2013, "applicable percentage" means twenty-five per cent, and (2) for taxable years commencing on or after January 1, 2014, but prior to January 1, 2017, "applicable percentage" means twenty-seven and one-half per cent] (1) For a taxpayer claiming no children as dependents, five per cent; (2) for a taxpayer claiming one child as a dependent, ten per cent; (3) for a taxpayer claiming two children as dependents, fifteen per cent; and (4) for a taxpayer claiming three or more children as dependents, twenty-five per cent. |
---|
6036 | | - | |
---|
6037 | | - | Sec. 52. Subsection (a) of section 12-264 of the general statutes, as amended by section 27 of public act 17-147, is repealed and the following is substituted in lieu thereof (Effective October 1, 2017): |
---|
6038 | | - | |
---|
6039 | | - | (a) Each (1) municipality, or department or agency thereof, or district manufacturing, selling or distributing gas to be used for light, heat or power, (2) company the principal business of which is manufacturing, selling or distributing gas or steam to be used for light, heat or power, including each foreign electric company, as defined in section 16-246f, that holds property in this state, and (3) company required to register pursuant to section 16-258a, shall pay a quarterly tax upon gross earnings from such operations in this state. Gross earnings from such operations under subdivisions (1) and (2) of this subsection shall include, as determined by the Commissioner of Revenue Services, (A) all income included in operating revenue accounts in the uniform systems of accounts prescribed by the Public Utilities Regulatory Authority for operations within the taxable quarter and, with respect to each such company, (B) all income identified in said uniform systems of accounts as income from merchandising, jobbing and contract work, (C) all revenues identified in said uniform systems of accounts as income from nonutility operations, (D) all revenues identified in said uniform systems of accounts as nonoperating retail income, and (E) receipts from the sale of residuals and other by-products obtained in connection with the production of gas, electricity or steam. Gross earnings from such operations under subdivision (3) of this subsection shall be gross income from the sales of natural gas. [, provided gross income shall not include income from the sale of natural gas to an existing combined cycle facility comprised of three gas turbines providing electric generation services, as defined in section 16-1, with a total capacity of seven hundred seventy-five megawatts, for use in the production of electricity. ] Gross earnings of a gas company, as defined in section 16-1, shall not include income earned in a taxable quarter commencing prior to June 30, 2008, from the sale of natural gas or propane as a fuel for a motor vehicle. No deductions shall be allowed from such gross earnings for any commission, rebate or other payment, except a refund resulting from an error or overcharge and those specifically mentioned in section 12-265. Gross earnings of a company, as described in subdivision (2) of this subsection, shall not include income earned in any taxable quarter commencing on or after July 1, 2000, from the sale of steam. |
---|
6040 | | - | |
---|
6041 | | - | Sec. 53. Section 16-331hh of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage): |
---|
6042 | | - | |
---|
6043 | | - | Notwithstanding the provisions of subsection (b) of section 16-331bb, the sum of [$ 3,000,000] five million dollars shall be transferred from the municipal video competition trust account and credited to the resources of the General Fund for the fiscal year ending June 30, [2016] 2018, and each fiscal year thereafter. |
---|
6044 | | - | |
---|
6045 | | - | Sec. 54. (NEW) (Effective from passage) Notwithstanding the provisions of section 16-331cc of the general statutes, the sum of three million five hundred thousand dollars shall be transferred from the public, educational and governmental programming and education technology investment account and credited to the resources of the General Fund for the fiscal year ending June 30, 2018, and each fiscal year thereafter. |
---|
6046 | | - | |
---|
6047 | | - | Sec. 55. Subsection (a) of section 12-541 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2017): |
---|
6048 | | - | |
---|
6049 | | - | (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, or (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, (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, (12) to any event presented at the Dunkin' Donuts Park in Hartford, or (13) on and after July 1, 2017, to any athletic event presented by a member team of the Atlantic League of Professional Baseball at the New Britain Stadium. ] 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. |
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6050 | | - | |
---|
6051 | | - | Sec. 56. (Effective from passage) For the fiscal years ending June 30, 2018, and June 30, 2019, the Connecticut Lottery Corporation, created under section 12-802 of the general statutes, shall reduce its expenses for each said fiscal year by one million dollars from the amount of its expenses in the fiscal year ending June 30, 2017. |
---|
6052 | | - | |
---|
6053 | | - | Sec. 57. Subsection (c) of section 29-11 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2017, and applicable to background check services requested on or after October 1, 2017): |
---|
6054 | | - | |
---|
6055 | | - | (c) The Commissioner of Emergency Services and Public Protection shall charge the following fees for the service indicated: (1) Name search, thirty-six dollars; (2) fingerprint search, [fifty] seventy-five dollars; (3) personal record search, [fifty] seventy-five dollars; (4) letters of good conduct search, [fifty] seventy-five dollars; (5) bar association search, [fifty] seventy-five dollars; (6) fingerprinting, fifteen dollars; (7) criminal history record information search, [fifty] seventy-five dollars. Except as provided in subsection (b) of this section, the provisions of this subsection shall not apply to any federal, state or municipal agency. |
---|
6056 | | - | |
---|
6057 | | - | Sec. 58. Subsection (d) of section 7-34a of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2017): |
---|
6058 | | - | |
---|
6059 | | - | (d) In addition to the fees for recording a document under subsection (a) of this section, town clerks shall receive a fee of [three] ten dollars for each document recorded in the land records of the municipality. Not later than the fifteenth day of each month, town clerks shall remit [two-thirds] two-fifths of the fees paid pursuant to this subsection during the previous calendar month to the State Treasurer for deposit in the General Fund and two-fifths of the fees paid pursuant to this subsection during the previous calendar month to the State Librarian for deposit in a bank account of the State Treasurer and crediting to the historic documents preservation account established under section 11-8i. [One-third] One-fifth of the amount paid for fees pursuant to this subsection shall be retained by town clerks and used for the preservation and management of historic documents. The provisions of this subsection shall not apply to any document recorded on the land records by an employee of the state or of a municipality in conjunction with [said] the employee's official duties. As used in this section "municipality" includes each town, consolidated town and city, city, consolidated town and borough, borough, district, as defined in chapter 105 or chapter 105a, and each municipal board, commission and taxing district not previously mentioned. |
---|
6060 | | - | |
---|
6061 | | - | Sec. 59. (NEW) (Effective October 1, 2017) (a) For purposes of this section: |
---|
6062 | | - | |
---|
6063 | | - | (1) "Outpatient clinic" means an organization operated by a municipality or a corporation, other than a hospital, that provides (A) ambulatory medical care, including preventive and health promotion services, (B) dental care, or (C) mental health services in conjunction with medical or dental care for the purpose of diagnosing or treating a health condition that does not require the patient's overnight care; and |
---|
6064 | | - | |
---|
6065 | | - | (2) "Urgent care center" means a free-standing facility, distinguished from an emergency department setting, that is licensed as an outpatient clinic under section 19a-491 of the general statutes and that (A) provides treatment of medical conditions that do not require critical or emergent intervention for a life-threatening or potentially permanent disabling condition, (B) offers treatment of such conditions without requiring an appointment, and (C) provides services during times of the day, weekends or holidays when primary care provider offices are not customarily open to patients. |
---|
6066 | | - | |
---|
6067 | | - | (b) On or after April 1, 2018, no person acting individually or jointly with any other person shall establish, conduct, operate or maintain an urgent care center without obtaining a license as an outpatient clinic under section 19a-491 of the general statutes from the Department of Public Health. |
---|
6068 | | - | |
---|
6069 | | - | (c) The Commissioner of Public Health may implement policies and procedures as necessary to carry out the provisions of this section while in the process of adopting the policies and procedures as regulations, provided notice of intent to adopt the regulations is published in accordance with the provisions of chapter 54 of the general statutes. |
---|
6070 | | - | |
---|
6071 | | - | (d) The Commissioner of Social Services may establish rates of payment to providers practicing in urgent care centers. The Commissioner of Social Services may implement policies and procedures as necessary to carry out the provisions of this section while in the process of adopting the policies and procedures as regulations, provided notice of intent to adopt the regulations is published in accordance with the provisions of section 17b-10 of the general statutes not later than twenty days after the date of implementation. |
---|
6072 | | - | |
---|
6073 | | - | Sec. 60. Subsection (e) of section 19a-491 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2017): |
---|
6074 | | - | |
---|
6075 | | - | (e) The commissioner shall charge one thousand dollars for the licensing and inspection every [four] three years of outpatient clinics that provide either medical or mental health service, urgent care services and well-child [clinics] clinical services, except those operated by municipal health departments, health districts or licensed nonprofit nursing or community health agencies. |
---|
6076 | | - | |
---|
6077 | | - | Sec. 61. (NEW) (Effective from passage) (a) Definitions. As used in this section: |
---|
6078 | | - | |
---|
6079 | | - | (1) "Commissioner" means the Commissioner of Public Health, or the commissioner's designee; |
---|
6080 | | - | |
---|
6081 | | - | (2) "Community public water system" means a public water system that regularly serves at least twenty-five year-round residents; |
---|
6082 | | - | |
---|
6083 | | - | (3) "Consumer" has the same meaning as provided in section 25-32a of the general statutes; |
---|
6084 | | - | |
---|
6085 | | - | (4) "Department" means the Department of Public Health; |
---|
6086 | | - | |
---|
6087 | | - | (5) "Nontransient noncommunity public water system" means a public water system that is not a community public water system and that regularly serves at least twenty-five of the same persons over six months per year; |
---|
6088 | | - | |
---|
6089 | | - | (6) "Public water system" means a water company that supplies drinking water to fifteen or more consumers or twenty-five or more persons daily at least sixty days of the year; and |
---|
6090 | | - | |
---|
6091 | | - | (7) "Water company" has the same meaning as provided in section 25-32a of the general statutes. |
---|
6092 | | - | |
---|
6093 | | - | (b) On and after July 1, 2018, no community public water system or nontransient noncommunity public water system may provide drinking water to the public unless the water company that owns such system has obtained a license to operate from the commissioner in accordance with the schedule established pursuant to subsection (c) of this section. |
---|
6094 | | - | |
---|
6095 | | - | (c) The commissioner shall, in consultation with the Secretary of the Office of Policy and Management, establish a staggered license application system for community public water systems and nontransient noncommunity public water systems. Upon receipt of an application for an initial license to operate a community public water system or a nontransient noncommunity public water system made by the water company that owns such system, along with the required fee in accordance with subsection (g) of this section, the commissioner shall issue such license to operate to a water company if the water company that owns such community public water system or nontransient noncommunity public water system meets the requirements established under this section. The application shall be signed under oath by the owner of the water company or the person authorized to act on behalf of the owner and shall contain a notice that false statements made therein are punishable in accordance with section 53a-157b of the general statutes. Such community public water system or nontransient noncommunity public water system license to operate shall be in effect for two years. |
---|
6096 | | - | |
---|
6097 | | - | (d) The commissioner shall renew a license to operate a community public water system or nontransient noncommunity public water system once every two years, upon receipt of the renewal application and required fee from the water company that owns such system. |
---|
6098 | | - | |
---|
6099 | | - | (e) The commissioner may deny an application for, or may suspend or revoke, a water company's license to operate a community public water system or nontransient noncommunity public water system for: (1) Failure to comply with federal or state statutes and regulations applicable to water companies; (2) material misstatement of fact made on the initial or renewal application; or (3) imminent threat to public health with respect to such public water system as determined by the commissioner. A hearing shall be held in accordance with the provisions of chapter 54 of the general statutes before the commissioner may suspend or revoke a water company's license to operate a community public water system or nontransient noncommunity public water system. |
---|
6100 | | - | |
---|
6101 | | - | (f) Any change in ownership of the community public water system or nontransient noncommunity public water system for which the water company has a license to operate shall require a new license to operate in accordance with this section. |
---|
6102 | | - | |
---|
6103 | | - | (g) The commissioner, in consultation with the Secretary of the Office of Policy and Management, shall publish on the department's Internet web site the fees for a license to operate a community public water system and a nontransient noncommunity public water system. The fee for a license to operate a community public water system shall be based on the number of service connections of the community public water system. A water company applying for a license to operate a community public water system may collect the fee for such license from the consumers of the water company's community public water system. The amount collected by the water company from an individual consumer shall be a pro rata share of the fee for such license based on the amount of water consumed by the consumer. |
---|
6104 | | - | |
---|
6105 | | - | (h) Any water company that fails to pay the fee for a license to operate a community public water system or nontransient noncommunity public water system shall be assessed a civil penalty under the provisions of section 25-32e of the general statutes. |
---|
6106 | | - | |
---|
6107 | | - | (i) The commissioner may adopt regulations, in accordance with the provisions of chapter 54 of the general statutes, to carry out the provisions of this section. |
---|
6108 | | - | |
---|
6109 | | - | (j) State agencies shall be exempt from the requirements of this section. |
---|
6110 | | - | |
---|
6111 | | - | Sec. 62. Section 19a-55a of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage): |
---|
6112 | | - | |
---|
6113 | | - | [(a)] There is established a newborn screening account that shall be a separate nonlapsing account within the General Fund. The account shall contain any moneys required by law to be deposited into the account. Any balance remaining in said account [at the end of any fiscal year shall be carried forward in the account for the next fiscal year] on June 30, 2017, shall be credited to the resources of the General Fund and made available for expenditure by the Department of Public Health for the expenses of the testing required under sections 19a-55 and 19a-59 for the fiscal year ending June 30, 2018. |
---|
6114 | | - | |
---|
6115 | | - | [(b) Five hundred thousand dollars of the amount collected pursuant to section 19a-55, in each fiscal year, shall be credited to the newborn screening account, and be available for expenditure by the Department of Public Health for the expenses of the testing required by sections 19a-55 and 19a-59. ] |
---|
6116 | | - | |
---|
6117 | | - | Sec. 63. Subdivision (1) of section 12-408 of the general statutes, as amended by section 12 of public act 17-147, is repealed and the following is substituted in lieu thereof (Effective October 1, 2017, and applicable to sales occurring on or after October 1, 2017): |
---|
6118 | | - | |
---|
6119 | | - | (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; |
---|
6120 | | - | |
---|
6121 | | - | (B) (i) At a rate of fifteen per cent with respect to each transfer of occupancy, from the total amount of rent received by a hotel or lodging house for the first period not exceeding thirty consecutive calendar days; |
---|
6122 | | - | |
---|
6123 | | - | (ii) At a rate of eleven per cent with respect to each transfer of occupancy, from the total amount of rent received by a bed and breakfast establishment for the first period not exceeding thirty consecutive calendar days; |
---|
6124 | | - | |
---|
6125 | | - | (C) With respect to the sale of a motor vehicle to any individual who is a member of the armed forces of the United States and is on full-time active duty in Connecticut and who is considered, under 50 App USC 574, a resident of another state, or to any such individual and the spouse thereof, at a rate of four and one-half per cent of the gross receipts of any retailer from such sales, provided such retailer requires and maintains a declaration by such individual, prescribed as to form by the commissioner and bearing notice to the effect that false statements made in such declaration are punishable, or other evidence, satisfactory to the commissioner, concerning the purchaser's state of residence under 50 App USC 574; |
---|
6126 | | - | |
---|
6127 | | - | (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; |
---|
6128 | | - | |
---|
6129 | | - | (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; |
---|
6130 | | - | |
---|
6131 | | - | (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; |
---|
6132 | | - | |
---|
6133 | | - | (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; |
---|
6134 | | - | |
---|
6135 | | - | (G) With respect to the rental or leasing of a passenger motor vehicle for a period of thirty consecutive calendar days or less, at a rate of nine and thirty-five-hundredths per cent; |
---|
6136 | | - | |
---|
6137 | | - | (H) With respect to the sale of (i) a motor vehicle for a sales price exceeding fifty thousand dollars, at a 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 rate of per cent on the entire sales price, and (iii) an article of clothing or footwear intended to be worn on or about the human body, a handbag, luggage, umbrella, wallet or watch for a sales price exceeding one thousand dollars, at a rate of seven 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; |
---|
6138 | | - | |
---|
6139 | | - | (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; |
---|
6140 | | - | |
---|
6141 | | - | (J) (i) 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] October 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; |
---|
6142 | | - | |
---|
6143 | | - | (ii) For calendar quarters ending on or after December 31, 2017, the commissioner shall deposit into the marketing, culture and tourism account established under section 65 of this act ten per cent of the amounts received by the state from the tax imposed under subparagraph (B) of this subdivision; |
---|
6144 | | - | |
---|
6145 | | - | (K) [(i)] Notwithstanding the provisions of this section, for calendar months commencing on or after May 1, 2016, but prior to July 1, 2016, the commissioner shall deposit into the municipal revenue sharing account established pursuant to section 4-66l four and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision, and shall transfer any accrual related to said months on or after said July 1, 2016, date; and |
---|
6146 | | - | |
---|
6147 | | - | [(ii) 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 seven and nine-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision; and] |
---|
6148 | | - | |
---|
6149 | | - | (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; |
---|
6150 | | - | |
---|
6151 | | - | (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] |
---|
6152 | | - | |
---|
6153 | | - | (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; [. ] |
---|
6154 | | - | |
---|
6155 | | - | (iv) For calendar months commencing on or after July 1, 2020, but prior to July 1, 2021, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 twenty per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision on the sale of a motor vehicle; |
---|
6156 | | - | |
---|
6157 | | - | (v) For calendar months commencing on or after July 1, 2021, but prior to July 1, 2022, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 forty per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision on the sale of a motor vehicle; |
---|
6158 | | - | |
---|
6159 | | - | (vi) For calendar months commencing on or after July 1, 2022, but prior to July 1, 2023, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 sixty per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision on the sale of a motor vehicle; |
---|
6160 | | - | |
---|
6161 | | - | (vii) For calendar months commencing on or after July 1, 2023, but prior to July 1, 2024, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 eighty per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision on the sale of a motor vehicle; and |
---|
6162 | | - | |
---|
6163 | | - | (viii) For calendar months commencing on or after July 1, 2024, but prior to July 1, 2025, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 one hundred per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision on the sale of a motor vehicle. |
---|
6164 | | - | |
---|
6165 | | - | Sec. 64. Subdivision (1) of section 12-411 of the general statutes, as amended by sections 13 and 33 of public act 17-147, is repealed and the following is substituted in lieu thereof (Effective October 1, 2017, and applicable to sales occurring on or after October 1, 2017): |
---|
6166 | | - | |
---|
6167 | | - | (1) (A) An excise tax is hereby imposed on the storage, acceptance, consumption or any other use in this state of tangible personal property purchased from any retailer for storage, acceptance, consumption or any other use in this state, the acceptance or receipt of any services constituting a sale in accordance with subdivision (2) of subsection (a) of section 12-407, purchased from any retailer for consumption or use in this state, or the storage, acceptance, consumption or any other use in this state of tangible personal property which has been manufactured, fabricated, assembled or processed from materials by a person, either within or without this state, for storage, acceptance, consumption or any other use by such person in this state, to be measured by the sales price of materials, at the rate of six and thirty-five-hundredths per cent of the sales price of such property or services, except, in lieu of said rate of six and thirty-five-hundredths per cent; |
---|
6168 | | - | |
---|
6169 | | - | (B) (i) At a rate of fifteen per cent of the rent paid to a hotel or lodging house for the first period not exceeding thirty consecutive calendar days; |
---|
6170 | | - | |
---|
6171 | | - | (ii) At a rate of eleven per cent of the rent paid to a bed and breakfast establishment for the first period not exceeding thirty consecutive calendar days; |
---|
6172 | | - | |
---|
6173 | | - | (C) With respect to the storage, acceptance, consumption or use in this state of a motor vehicle purchased from any retailer for storage, acceptance, consumption or use in this state by 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 of such individual at a rate of four and one-half per cent of the sales price of such vehicle, 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; |
---|
6174 | | - | |
---|
6175 | | - | (D) (i) With respect to the acceptance or receipt in this state 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; |
---|
6176 | | - | |
---|
6177 | | - | (ii) With respect to the storage, acceptance or other use of a vessel in this state, such storage, acceptance or other use shall be exempt from such tax, provided such vessel is docked in this state for sixty or fewer days in a calendar year; |
---|
6178 | | - | |
---|
6179 | | - | (E) (i) With respect to the acceptance or receipt in this state of computer and data processing services purchased from any retailer for consumption or use in this state occurring on or after [July 1, 1997, and prior to July 1, 1998, at the rate of five per cent of such services, on or after July 1, 1998, and prior to July 1, 1999, at the rate of four per cent of such services, on or after July 1, 1999, and prior to July 1, 2000, at the rate of three per cent of such services, on or after July 1, 2000, and prior to July 1, 2001, at the rate of two per cent of such services, on and after] July 1, 2001, at the rate of one per cent of such services, and (ii) with respect to the acceptance or receipt in this state of Internet access services, on [or] and after July 1, 2001, such services shall be exempt from such tax; |
---|
6180 | | - | |
---|
6181 | | - | (F) With respect to the acceptance or receipt in this state of patient care services purchased from any retailer for consumption or use in this state 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; |
---|
6182 | | - | |
---|
6183 | | - | (G) With respect to the rental or leasing of a passenger motor vehicle for a period of thirty consecutive calendar days or less, at a rate of nine and thirty-five-hundredths per cent; |
---|
6184 | | - | |
---|
6185 | | - | (H) With respect to the sale of (i) a motor vehicle for a sales price exceeding fifty thousand dollars, at a 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 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 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; |
---|
6186 | | - | |
---|
6187 | | - | (I) (i) 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] October 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; |
---|
6188 | | - | |
---|
6189 | | - | (ii) For calendar quarters ending on or after December 31, 2017, the commissioner shall deposit into the marketing, culture and tourism account established under section 70 of this act ten per cent of the amounts received by the state from the tax imposed under subparagraph (B) of this subdivision; |
---|
6190 | | - | |
---|
6191 | | - | (J) [(i)] Notwithstanding the provisions of this section, for calendar months commencing on or after May 1, 2016, but prior to July 1, 2016, the commissioner shall deposit into the municipal revenue sharing account, established pursuant to section 4-66l, four and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision and shall transfer any accrual related to such months on or after July 1, 2016; and |
---|
6192 | | - | |
---|
6193 | | - | [(ii) For calendar months commencing on or after July 1, 2017, the commissioner shall deposit into said municipal revenue sharing account seven and nine-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision; ] |
---|
6194 | | - | |
---|
6195 | | - | (K) (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 pursuant to 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; |
---|
6196 | | - | |
---|
6197 | | - | (ii) For calendar months commencing on or after October 1, 2016, but prior to July 1, 2017, the commissioner shall deposit into said Special Transportation Fund six and three-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision; [and] |
---|
6198 | | - | |
---|
6199 | | - | (iii) For calendar months commencing on or after July 1, 2017, the commissioner shall deposit into said Special Transportation Fund seven and nine-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision; [. ] |
---|
6200 | | - | |
---|
6201 | | - | (iv) For calendar months commencing on or after July 1, 2020, but prior to July 1, 2021, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 twenty per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision on the sale of a motor vehicle; |
---|
6202 | | - | |
---|
6203 | | - | (v) For calendar months commencing on or after July 1, 2021, but prior to July 1, 2022, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 forty per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision on the sale of a motor vehicle; |
---|
6204 | | - | |
---|
6205 | | - | (vi) For calendar months commencing on or after July 1, 2022, but prior to July 1, 2023, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 sixty per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision on the sale of a motor vehicle; |
---|
6206 | | - | |
---|
6207 | | - | (vii) For calendar months commencing on or after July 1, 2023, but prior to July 1, 2024, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 eighty per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision on the sale of a motor vehicle; and |
---|
6208 | | - | |
---|
6209 | | - | (viii) For calendar months commencing on or after July 1, 2024, but prior to July 1, 2025, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 one hundred per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision on the sale of a motor vehicle. |
---|
6210 | | - | |
---|
6211 | | - | Sec. 65. (NEW) (Effective October 1, 2017) There is established an account to be known as the "marketing, culture and tourism 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, in consultation with the Culture and Tourism Advisory Committee established under section 10-393 of the general statutes, to provide grants to private entities to carry out the provisions of subdivisions (1) to (3), inclusive, of subsection (a) of section 10-392 of the general statutes. |
---|
6212 | | - | |
---|
6213 | | - | Sec. 66. Section 10-393 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2017): |
---|
6214 | | - | |
---|
6215 | | - | (a) There shall be a Culture and Tourism Advisory Committee which shall consist of twenty-eight voting members and nonvoting ex-officio members. Such ex-officio members shall be the executive directors of the Connecticut Trust for Historic Preservation and the Connecticut Humanities Council, the State Poet Laureate, the State Historian and the State Archaeologist. The State Poet Laureate, the State Historian and the State Archaeologist shall serve as members without being appointed and without receiving compensation for such service. The remaining twenty-three members shall be appointed as follows: |
---|
6216 | | - | |
---|
6217 | | - | (1) The Governor shall appoint seven members: (A) One member shall be an individual with knowledge of and experience in the tourism industry from within the state; (B) three members shall be individuals with knowledge of or experience or interest in history or humanities; (C) one member shall be an individual with knowledge of or experience or interest in the arts; and (D) two members shall be selected at large. |
---|
6218 | | - | |
---|
6219 | | - | (2) The speaker of the House of Representatives shall appoint three members: (A) One member shall be an individual with knowledge of and experience in the tourism industry from the western regional tourism district, established under section 10-397; (B) one member shall be an individual with knowledge of or experience or interest in history or humanities; and (C) one member shall be an individual with knowledge of or experience or interest in the arts. |
---|
6220 | | - | |
---|
6221 | | - | (3) The president pro tempore of the Senate shall appoint three members: (A) One member shall be an individual with knowledge of and experience in the tourism industry from the central regional tourism district, established under section 10-397; (B) one member shall be an individual with knowledge of or experience or interest in history or humanities; and (C) one member shall be an individual with knowledge of or experience or interest in the arts. |
---|
6222 | | - | |
---|
6223 | | - | (4) The majority leader of the House of Representatives shall appoint two members: (A) One member shall be an individual with knowledge of and experience in the tourism industry from the central regional tourism district, established under section 10-397; and (B) one member shall be an individual with knowledge of or experience or interest in the arts. |
---|
6224 | | - | |
---|
6225 | | - | (5) The majority leader of the Senate shall appoint two members: (A) One member shall be an individual with knowledge of and experience in the tourism industry from the eastern regional tourism district; and (B) one member shall be an individual with knowledge of or experience or interest in the arts. |
---|
6226 | | - | |
---|
6227 | | - | (6) The minority leader of the House of Representatives shall appoint three members: (A) One member shall be an individual with knowledge of and experience in the tourism industry from within the state; (B) one member shall be an individual with knowledge of or experience or interest in history or humanities; and (C) one member shall be an individual with knowledge of or experience or interest in the arts. |
---|
6228 | | - | |
---|
6229 | | - | (7) The minority leader of the Senate shall appoint three members: (A) One member shall be an individual with knowledge of and experience in the tourism industry from the western regional tourism district, established under section 10-397; (B) one member shall be an individual with knowledge of or experience or interest in history or humanities; (C) one member shall be an individual with knowledge of or experience or interest in the arts. |
---|
6230 | | - | |
---|
6231 | | - | (b) Each member shall serve a term that is coterminous with such member's appointing authority. |
---|
6232 | | - | |
---|
6233 | | - | (c) The voting members shall elect annually: A member from among the voting members to serve as chairperson of the advisory committee and one member as vice-chairperson. Members shall receive no compensation for the performance of their duties, but may be reimbursed for their necessary expenses incurred in the performance of their duties. The advisory committee shall meet at least once during each calendar quarter and at such other times as the chairperson deems necessary or upon the request of the Commissioner of Economic and Community Development. |
---|
6234 | | - | |
---|
6235 | | - | (d) Thirteen voting members of the board shall constitute a quorum and the affirmative vote of a majority of the voting members present at a meeting of the advisory committee shall be sufficient for any action taken by the advisory committee. Any recommendations by the advisory committee may be authorized by resolution at any regular or special meeting and shall take effect immediately unless otherwise provided in the resolution. |
---|
6236 | | - | |
---|
6237 | | - | (e) (1) The advisory committee shall make recommendations annually to the Commissioner of Economic and Community Development for the amount of each grant recommended to be made in a fiscal year from the marketing, culture and tourism account established under section 65 of this act and the private entity to which such grant is recommended to be made. |
---|
6238 | | - | |
---|
6239 | | - | (2) Prior to making any grants from said account, the commissioner and the advisory committee shall jointly determine any eligibility requirements, limits on the number or amount of grants made from said account, application requirements and any other requirements or procedures the commissioner and the advisory committee deem necessary for the purpose of making such grants. |
---|
6240 | | - | |
---|
6241 | | - | [(e)] (f) The Commissioner of Economic and Community Development shall provide administrative assistance to the advisory committee. The commissioner shall have the authority to: Establish rules for the internal operation of the advisory committee; contract for facilities, services and programs to implement the purposes of the commission established by law; and enter into agreements for funding from private sources, including corporate donations and other commercial sponsorships. The commissioner is authorized to do all things necessary to apply for, qualify for and accept any funds made available under any federal act for the purposes established under section 10-392. All funds received under this subsection shall be deposited into the culture and tourism account within the department, established under section 10-395. The commissioner may enter into contracts with the federal government concerning the use of such funds. |
---|
6242 | | - | |
---|
6243 | | - | Sec. 67. Section 10-392 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2017): |
---|
6244 | | - | |
---|
6245 | | - | (a) The General Assembly finds and declares that culture, history, the arts and the digital media and motion picture and tourism industries contribute significant value to the vitality, quality of life and economic health of Connecticut. The Connecticut Trust for Historic Preservation shall operate in conjunction with the Department of Economic and Community Development for purposes of joint strategic planning, annual reporting on appropriations and fiscal reporting. The department shall enhance and promote culture, history, the arts and the tourism and digital media and motion picture industries in Connecticut. |
---|
6246 | | - | |
---|
6247 | | - | (b) The department shall: |
---|
6248 | | - | |
---|
6249 | | - | (1) Market and promote Connecticut as a destination for leisure and business travelers through the development and implementation of a strategic state-wide marketing plan and provision of visitor services to enhance the economic impact of the tourism industry; |
---|
6250 | | - | |
---|
6251 | | - | (2) Promote the arts; |
---|
6252 | | - | |
---|
6253 | | - | (3) Recognize, protect, preserve and promote historic resources; |
---|
6254 | | - | |
---|
6255 | | - | (4) Interpret and present Connecticut's history and culture; |
---|
6256 | | - | |
---|
6257 | | - | (5) Promote Connecticut as a location in which to produce digital media and motion pictures and to establish and conduct business related to the digital media and motion picture industries to enhance these industries' economic impact in the state; |
---|
6258 | | - | |
---|
6259 | | - | (6) Establish a uniform financial reporting system and forms to be used by each regional tourism district, established under section 10-397, in the preparation of the annual budget submitted to the General Assembly; |
---|
6260 | | - | |
---|
6261 | | - | (7) Integrate funding and programs whenever possible; [and] |
---|
6262 | | - | |
---|
6263 | | - | (8) In consultation with the Culture and Tourism Advisory Committee established under section 10-393, make grants to private entities from the marketing, culture and tourism account established under section 65 of this act for the purposes set forth in said section; and |
---|
6264 | | - | |
---|
6265 | | - | [(8)] (9) On or before January 1, 2012, and biennially thereafter, develop and submit to the Governor and the General Assembly, in accordance with section 11-4a, a strategic plan to implement subdivisions (1) to (5), inclusive, of this subsection. Commencing with the plan required to be submitted on or before January 1, 2020, the strategic plan shall include a report of any grants made pursuant to subdivision (8) of this subsection in the preceding two years, including the names of the private entities that received any such grant and the amount of any such grant. |
---|
6266 | | - | |
---|
6267 | | - | (c) The Department of Economic and Community Development shall be a successor agency to the Connecticut Commission on Culture and Tourism, State Commission on the Arts, the Connecticut Historical Commission, the Office of Tourism, the Connecticut Tourism Council, the Connecticut Film, Video and Media Commission and the Connecticut Film, Video and Media Office in accordance with the provisions of sections 4-38d and 4-39. |
---|
6268 | | - | |
---|
6269 | | - | Sec. 68. Section 19a-527 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2017): |
---|
6270 | | - | |
---|
6271 | | - | Citations issued pursuant to section 19a-524 for violations of statutory or regulatory requirements shall be classified according to the nature of the violation and shall state such classification and the amount of the civil penalty to be imposed on the face thereof. The Commissioner of Public Health shall, by regulation in accordance with chapter 54, classify [violations] each of the statutory and regulatory requirements set forth in section 19a-524 for which a violation may result in a citation as follows: |
---|
6272 | | - | |
---|
6273 | | - | [(a)] (1) Class A violations are conditions that the Commissioner of Public Health determines present an immediate danger of death or serious harm to any patient in the nursing home facility or residential care home. For each class A violation, a civil penalty of not more than [five] twenty thousand dollars may be imposed; and |
---|
6274 | | - | |
---|
6275 | | - | [(b)] (2) Class B violations are conditions that the Commissioner of Public Health determines present a [probability of] potential for death or serious harm in the reasonably foreseeable future to any patient in the nursing home facility or residential care home, but that he or she does not find constitute a class A violation. For each such violation, a civil penalty of not more than [three] ten thousand dollars may be imposed. |
---|
6276 | | - | |
---|
6277 | | - | Sec. 69. Subsection (c) of section 4-28e of the general statutes, as amended by section 3 of public act 17-51, is repealed and the following is substituted in lieu thereof (Effective from passage): |
---|
6278 | | - | |
---|
6279 | | - | [(c) (1) For the fiscal year ending June 30, 2001, disbursements from the Tobacco Settlement Fund shall be made as follows: (A) To the General Fund in the amount identified as "Transfer from Tobacco Settlement Fund" in the General Fund revenue schedule adopted by the General Assembly; (B) to the Department of Mental Health and Addiction Services for a grant to the regional action councils in the amount of five hundred thousand dollars; and (C) to the Tobacco and Health Trust Fund in an amount equal to nineteen million five hundred thousand dollars. |
---|
6280 | | - | |
---|
6281 | | - | (2) For each of the fiscal years ending June 30, 2002, to June 30, 2015, inclusive, disbursements from the Tobacco Settlement Fund shall be made as follows: (A) To the Tobacco and Health Trust Fund in an amount equal to twelve million dollars, except in the fiscal years ending June 30, 2014, and June 30, 2015, said disbursement shall be in an amount equal to six million dollars; (B) to the Biomedical Research Trust Fund in an amount equal to four million dollars; (C) to the General Fund in the amount identified as "Transfer from Tobacco Settlement Fund" in the General Fund revenue schedule adopted by the General Assembly; and (D) any remainder to the Tobacco and Health Trust Fund. |
---|
6282 | | - | |
---|
6283 | | - | (3) For the fiscal year ending June 30, 2016, disbursements from the Tobacco Settlement Fund shall be made as follows: (A) To the General Fund (i) in the amount identified as "Transfer from Tobacco Settlement Fund" in the General Fund revenue schedule adopted by the General Assembly, and (ii) in an amount equal to four million dollars; and (B) any remainder (i) first, in an amount equal to four million dollars, to be carried forward and credited to the resources of the General Fund for the fiscal year ending June 30, 2017, and (ii) if any funds remain, to the Tobacco and Health Trust Fund. ] |
---|
6284 | | - | |
---|
6285 | | - | [(4)] (c) (1) For the fiscal year ending June 30, 2017, disbursements from the Tobacco Settlement Fund shall be made as follows: (A) To the General Fund (i) in the amount identified as "Transfer from Tobacco Settlement Fund" in the General Fund revenue schedule adopted by the General Assembly, and (ii) in an amount equal to four million dollars; and (B) any remainder to the General Fund. |
---|
6286 | | - | |
---|
6287 | | - | [(5) For the fiscal year ending June 30, 2018, and each fiscal year thereafter, disbursements from the Tobacco Settlement Fund shall be made as follows: (A) To the Tobacco and Health Trust Fund in an amount equal to six million dollars; (B) to the General Fund in the amount (i) identified as "Transfer from Tobacco Settlement Fund" in the General Fund revenue schedule adopted by the General Assembly, and (ii) in an amount equal to four million dollars; and (C) any remainder to the Tobacco and Health Trust Fund. |
---|
6288 | | - | |
---|
6289 | | - | (6) For each of the fiscal years ending June 30, 2008, to June 30, 2012, inclusive, the sum of ten million dollars shall be disbursed from the Tobacco Settlement Fund to the Regenerative Medicine Research Fund established by section 32-41kk for grants-in-aid to eligible institutions for the purpose of conducting embryonic or human adult stem cell research. ] |
---|
6290 | | - | |
---|
6291 | | - | [(7)] (2) For each of the fiscal years ending June 30, [2016] 2018, to June 30, 2025, inclusive, the sum of [ten million] one million five hundred thousand dollars shall be disbursed from the Tobacco Settlement Fund to the smart start competitive operating grant account established [by] under section 10-507 for grants-in-aid to towns for the purpose of establishing or expanding a preschool program under the jurisdiction of the board of education for the town. [, except that in the fiscal years ending June 30, 2016, and June 30, 2017, said disbursement shall be in an amount equal to five million dollars. ] |
---|
6292 | | - | |
---|
6293 | | - | Sec. 70. Subsection (b) of section 10-507 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage): |
---|
6294 | | - | |
---|
6295 | | - | (b) There is established an account to be known as the "smart start competitive operating grant account" which shall be a separate, nonlapsing account within the General Fund. The account shall contain moneys required by law to be deposited in the account, in accordance with the provisions of [subdivision (4) of] subsection (c) of section 4-28e. Moneys in the account shall be expended by the Office of Early Childhood for the purposes of the Connecticut Smart Start competitive grant program established pursuant to section 10-506. |
---|
6296 | | - | |
---|
6297 | | - | Sec. 71. (Effective from passage) Notwithstanding the provisions of section 10-507 of the general statutes, the unexpended balance of funds on June 30, 2017, in the smart start competitive operating grant account shall be transferred from said account and credited to the resources of the General Fund for the fiscal year ending June 30, 2018. |
---|
6298 | | - | |
---|
6299 | | - | Sec. 72. (Effective from passage) Notwithstanding the provisions of section 4-66aa of the general statutes, the following sums shall be transferred from the community investment account and credited to the resources of the General Fund: (1) For the fiscal year ending June 30, 2018, the sum of $ 2,500,000; and (2) for the fiscal year ending June 30, 2019, the sum of $ 2,500,000. |
---|
6300 | | - | |
---|
6301 | | - | Sec. 73. Section 5 of public act 17-51 is repealed and the following is substituted in lieu thereof (Effective from passage): |
---|
6302 | | - | |
---|
6303 | | - | For the fiscal years ending June 30, 2017, through June 30, [2019] 2020, inclusive, the amount deemed appropriated pursuant to sections 3-20i and 3-115b of the general statutes in each of such fiscal years shall be one dollar. |
---|
6304 | | - | |
---|
6305 | | - | Sec. 74. Subsection (a) of section 12-704c of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to taxable years commencing on or after January 1, 2017): |
---|
6306 | | - | |
---|
6307 | | - | (a) Any resident of this state, as defined in subdivision (1) of subsection (a) of section 12-701, who is subject to the tax under this chapter for any taxable year and (1) who has attained age sixty-five before the close of such taxable year, or (2) who files a return under the federal income tax for such taxable year validly claiming one or more dependents shall be entitled to a credit in determining the amount of tax liability under this chapter, for all or a portion, as permitted by this section, of the amount of property tax, as defined in this section, first becoming due and actually paid during such taxable year by such person on such person's primary residence or motor vehicle in accordance with the provisions of this section, provided in the case of a person who files a return under the federal income tax for such taxable year as an unmarried individual, a married individual filing separately or a head of household, one motor vehicle shall be eligible for such credit and in the case of a husband and wife who file a return under federal income tax for such taxable year as married individuals filing jointly, no more than two motor vehicles shall be eligible for a credit under the provisions of this section. |
---|
6308 | | - | |
---|
6309 | | - | Sec. 75. (Effective from passage) Notwithstanding the provisions of section 16-245n of the general statutes, for the fiscal years ending June 30, 2018, and June 30, 2019, the sum of $ 13,000,000 shall be transferred from the Clean Energy Fund and credited to the resources of the General Fund for each said fiscal year. |
---|
6310 | | - | |
---|
6311 | | - | Sec. 76. (Effective from passage) Notwithstanding the provisions of section 10a-180 of the general statutes, for the fiscal years ending June 30, 2018, and June 30, 2019, the sum of $ 900,000 shall be transferred from the State of Connecticut Health and Educational Facilities Authority, established pursuant to section 10a-179 of the general statutes, and credited to the resources of the General Fund for each said fiscal year. |
---|
6312 | | - | |
---|
6313 | | - | Sec. 77. (Effective from passage) Notwithstanding the provisions of section 22a-200c of the general statutes, for the fiscal years ending June 30, 2018, and June 30, 2019, the sum of $ 10,000,000 shall be transferred from the Regional Greenhouse Gas account and credited to the resources of the General Fund for each said fiscal year. |
---|
6314 | | - | |
---|
6315 | | - | Sec. 78. Section 13b-17 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage): |
---|
6316 | | - | |
---|
6317 | | - | (a) The commissioner may adopt regulations, in accordance with the provisions of chapter 54, for the efficient conduct of the business of the department. The commissioner may delegate (1) to the Deputy Commissioner of Transportation any of the commissioner's duties and responsibilities; (2) to the bureau chief for an operating bureau any of the commissioner's duties and responsibilities which relate to the functions to be performed by that bureau; and (3) to other officers, employees and agents of the department any of the commissioner's duties and responsibilities that the commissioner deems appropriate, to be exercised under the commissioner's supervision and direction. |
---|
6318 | | - | |
---|
6319 | | - | (b) The commissioner may adopt regulations in accordance with the provisions of chapter 54 establishing reasonable fees for any application submitted to the Department of Transportation or the Office of the State Traffic Administration for [(1) a state highway right-of-way encroachment permit, or (2)] a certificate of operation for an open air theater, shopping center or other development generating large volumes of traffic pursuant to section 14-311, provided the fees so established shall not exceed one hundred twenty-five per cent of the estimated administrative costs related to such applications. The commissioner may exempt municipalities from any fees imposed pursuant to this subsection. |
---|
6320 | | - | |
---|
6321 | | - | (c) Not later than January 1, 2018, the commissioner shall establish fees for any application submitted to the Department of Transportation or the Office of the State Traffic Administration for a state highway right-of-way encroachment permit for an open air theater, shopping center or other development generating large volumes of traffic pursuant to section 14-311. Such fees shall mirror the amounts charged for such permits by the Massachusetts Department of Transportation. |
---|
6322 | | - | |
---|
6323 | | - | Sec. 79. Section 14-164m of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2017): |
---|
6324 | | - | |
---|
6325 | | - | Notwithstanding the provisions of section 13b-61, commencing on [July 1, 2007] October 1, 2017, and on the first day of each October, January, April and July thereafter, the State Comptroller shall transfer from the Special Transportation Fund into the Emissions Enterprise Fund, [one million six hundred twenty-five thousand] one million three hundred seventy-five thousand dollars of the funds received by the state pursuant to the fees imposed under sections 14-49b and 14-164c. [Notwithstanding the provisions of section 13b-61, on July 1, 2005, October 1, 2005, January 1, 2006, and April 1, 2006, the State Comptroller shall transfer from the Special Transportation Fund into the Emissions Enterprise Fund, four hundred thousand dollars of the funds received by the state pursuant to the fees imposed under sections 14-49b and 14-164c. Notwithstanding the provisions of section 13b-61, on July 1, 2006, October 1, 2006, January 1, 2007, and April 1, 2007, the State Comptroller shall transfer from the Special Transportation Fund into the Emissions Enterprise Fund, one million dollars of the funds received by the state pursuant to the fees imposed under sections 14-49b and 14-164c. ] |
---|
6326 | | - | |
---|
6327 | | - | Sec. 80. (NEW) (Effective from passage) (a) There is established an account to be known as the "Connecticut airport and aviation account" which shall be a separate, nonlapsing account within the Grants and Restricted Accounts Fund established pursuant to section 4-31c of the general statutes. 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 Transportation, with the approval of the Secretary of the Office of Policy and Management, for the purposes of airport and aviation-related purposes. |
---|
6328 | | - | |
---|
6329 | | - | (b) Notwithstanding the provisions of section 13b-61a of the general statutes, on and after the effective date of this section, the Commissioner of Revenue Services shall deposit into said account seventy-five and three-tenths per cent of the amounts received by the state from aviation fuel sources from the tax imposed under section 12-587 of the general statutes. |
---|
6330 | | - | |
---|
6331 | | - | Sec. 81. Subsections (a) and (b) of section 12-217mm of the general statutes are repealed and the following is substituted in lieu thereof (Effective October 1, 2017): |
---|
6332 | | - | |
---|
6333 | | - | (a) As used in this section: |
---|
6334 | | - | |
---|
6335 | | - | (1) "Allowable costs" means the amounts chargeable to a capital account, including, but not limited to: (A) Construction or rehabilitation costs; (B) commissioning costs; (C) architectural and engineering fees allocable to construction or rehabilitation, including energy modeling; (D) site costs, such as temporary electric wiring, scaffolding, demolition costs and fencing and security facilities; and (E) costs of carpeting, partitions, walls and wall coverings, ceilings, lighting, plumbing, electrical wiring, mechanical, heating, cooling and ventilation but "allowable costs" does not include the purchase of land, any remediation costs or the cost of telephone systems or computers; |
---|
6336 | | - | |
---|
6337 | | - | (2) "Brownfield" has the same meaning as in section 32-760; |
---|
6338 | | - | |
---|
6339 | | - | (3) "Eligible project" means a real estate development project that is designed to meet or exceed the applicable LEED Green Building Rating System gold certification or other certification determined by the Commissioner of Energy and Environmental Protection to be equivalent, but if a single project has more than one building, "eligible project" means only the building or buildings within such project that is designed to meet or exceed the applicable LEED Green Building Rating System gold certification or other certification determined by the Commissioner of Energy and Environmental Protection to be equivalent; |
---|
6340 | | - | |
---|
6341 | | - | (4) "Energy Star" means the voluntary labeling program administered by the United States Environmental Protection Agency designed to identify and promote energy-efficient products, equipment and buildings; |
---|
6342 | | - | |
---|
6343 | | - | (5) "Enterprise zone" means an area in a municipality designated by the Commissioner of Economic and Community Development as an enterprise zone in accordance with the provisions of section 32-70; |
---|
6344 | | - | |
---|
6345 | | - | (6) "LEED Accredited Professional Program" means the professional accreditation program for architects, engineers and other building professionals as administered by the United States Green Building Council; |
---|
6346 | | - | |
---|
6347 | | - | (7) "LEED Green Building Rating System" means the Leadership in Energy and Environmental Design green building rating system developed by the United States Green Building Council as of the date that the project is registered with the United States Green Building Council; |
---|
6348 | | - | |
---|
6349 | | - | (8) "Mixed-use development" means a development consisting of one or more buildings that includes residential use and in which no more than seventy-five per cent of the interior square footage has at least one of the following uses: (A) Commercial use; (B) office use; (C) retail use; or (D) any other nonresidential use that the Secretary of the Office of Policy and Management determines does not pose a public health threat or nuisance to nearby residential areas; |
---|
6350 | | - | |
---|
6351 | | - | (9) "Secretary" means the Secretary of the Office of Policy and Management; and |
---|
6352 | | - | |
---|
6353 | | - | (10) "Site improvements" means any construction work on, or improvement to, streets, roads, parking facilities, sidewalks, drainage structures and utilities. |
---|
6354 | | - | |
---|
6355 | | - | (b) For income years commencing on and after January 1, 2012, but prior to October 1, 2017, there may be allowed a credit for all taxpayers against any tax due under the provisions of this chapter for the construction or renovation of an eligible project that meets the requirements of subsection (c) of this section, and, in the case of a newly constructed building, for which a certificate of occupancy has been issued not earlier than January 1, 2010. |
---|
6356 | | - | |
---|
6357 | | - | Sec. 82. (Effective from passage) Not later than June 30, 2018, the Comptroller may designate up to $ 37,000,000 of the resources of the General Fund for the fiscal year ending June 30, 2018, to be accounted for as revenue of the General Fund for the fiscal year ending June 30, 2019. |
---|
6358 | | - | |
---|
6359 | | - | Sec. 83. Subsection (i) of section 12-632 of the general statutes, as amended by section 446 of public act 15-5 of the June special session, is repealed and the following is substituted in lieu thereof (Effective from passage): |
---|
6360 | | - | |
---|
6361 | | - | (i) In no event shall the total amount of all tax credits allowed to all business firms pursuant to the provisions of this chapter exceed [ten] five million dollars in any one fiscal year. Three million dollars of the total amount of tax credits allowed shall be granted to business firms eligible for tax credits pursuant to section 12-635. |
---|
6362 | | - | |
---|
6363 | | - | Sec. 84. Section 12-130 of the general statutes, as amended by section 209 of public act 15-244, is repealed and the following is substituted in lieu thereof (Effective October 1, 2017): |
---|
6364 | | - | |
---|
6365 | | - | (a) When any community, authorized to raise money by taxation, lays a tax, it shall appoint a collector thereof; and the selectmen of towns, and the committees of other communities, except as otherwise specially provided by law, shall make out and sign rate bills containing the proportion which each individual is to pay according to the assessment list; and any judge of the Superior Court or any justice of the peace, on their application or that of their successors in office, shall issue a warrant for the collection of any sums due on such rate bills. Each collector shall mail or hand to each individual from whom taxes are due a bill for the amount of taxes for which such individual is liable. In addition, the collector shall include with such bill, using [one of the following methods] (1) an attachment, (2) an enclosure, or (3) printed matter upon the face of the bill, a statement of [: (A) State] state aid to municipalities [which] that shall be in the following form: |
---|
6366 | | - | |
---|
6367 | | - | "The (fiscal year) budget for the (city or town) estimates that . . . . Dollars will be received from the state of Connecticut for various state financed programs. Without this assistance your (fiscal year) property tax would be (herein insert the amount computed in accordance with subsection (b) of this section) mills.". [; and |
---|
6368 | | - | |
---|
6369 | | - | (B) State aid reduction to municipalities that overspend, which shall be in the following form: |
---|
6370 | | - | |
---|
6371 | | - | "The state will reduce grants to your town if local spending increases by more than 2. 5 per cent from the previous fiscal year. "] |
---|
6372 | | - | |
---|
6373 | | - | Failure to send out or receive any such bill or statement shall not invalidate the tax. For purposes of this subsection, "mail" includes to send by electronic mail, provided an individual from whom taxes are due consents, in writing, to receive a bill and statement electronically. Prior to sending any such bill or statement by electronic mail, a community shall provide the public with the appropriate electronic mail address of the community on the community's Internet web site and shall establish procedures to ensure that any individual who consents to receive a bill or statement electronically (i) receives such bill or statement, and (ii) is provided the proper return electronic mail address of the community sending the bill or statement. |
---|
6374 | | - | |
---|
6375 | | - | (b) The mill rate to be inserted in the statement of state aid to municipalities required by subsection (a) of this section shall be computed on the total estimated revenues required to fund the estimated expenditures of the municipality exclusive of assistance received or anticipated from the state. |
---|
6376 | | - | |
---|
6377 | | - | Sec. 85. (Effective from passage) Notwithstanding the provisions of section 12-18b of the general statutes, for the fiscal years ending June 30, 2018, and June 30, 2019, no tier three districts or municipalities shall receive a grant in lieu of taxes under said section or the additional payment in lieu of taxes grant under subdivision (1) of subsection (e) of said section. |
---|
6378 | | - | |
---|
6379 | | - | Sec. 86. (Effective from passage) Each department head, as defined in section 4-5 of the general statutes, other than the Secretary of the Office of Policy and Management, shall undertake a review of the fees collected by his or her department and determine whether each fee is sufficient to cover the department's costs to collect such fee and administer the program associated with such fee. Each department head shall submit, taking such costs into consideration, any recommended fee increases to said secretary before December 1, 2017. Said secretary shall review each department head's submission and submit a report to the joint standing committee of the General Assembly having cognizance of matters relating to finance, revenue and bonding not later than February 7, 2018, of any recommended increases of up to fifty per cent of any existing fee, provided the total amount of the increase in fees shall not exceed twenty million dollars. |
---|
6380 | | - | |
---|
6381 | | - | Sec. 87. Section 12-263b of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage): |
---|
6382 | | - | |
---|
6383 | | - | (a) (1) For each calendar quarter commencing on or after July 1, 2011, and prior to July 1, 2019, 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 and in conformance with the state budget adopted by the General Assembly. Each hospital shall be promptly notified of the amount of tax due by the Commissioner of Social Services. The Commissioner of Social Services shall determine the base year on which such tax shall be assessed in order to ensure conformance with the state budget adopted by the General Assembly. 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. ] |
---|
6384 | | - | |
---|
6385 | | - | (2) (A) For the fiscal year commencing July 1, 2019, and through the fiscal year ending June 30, 2025, the Commissioner of Social Services shall reduce each July first the amount of tax imposed under this section, in equal increments over said time period. Commencing July 1, 2025, no tax shall be imposed under this section. Each hospital shall be promptly notified of the amount of tax due by the Commissioner of Social Services. 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. |
---|
6386 | | - | |
---|
6387 | | - | (B) The Commissioner of Social Services shall use, as the base amount for calculating the reduction under subparagraph (A) of this subdivision, the amount of tax imposed on the hospital under subdivision (1) of this subsection during the calendar quarters commencing July 1, 2018, and prior to July 1, 2019. |
---|
6388 | | - | |
---|
6389 | | - | (b) [Each] Until August 1, 2025, 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. |
---|
6390 | | - | |
---|
6391 | | - | (c) Notwithstanding any other provision of law: [, for] |
---|
6392 | | - | |
---|
6393 | | - | (1) 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 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 with respect to such calendar quarter prior to the application of such credit or credits. |
---|
6394 | | - | |
---|
6395 | | - | (2) 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 shall not exceed fifty-five per cent of the amount of tax due under sections 12-263a to 12-263e, inclusive, and 12-263i with respect to such calendar quarter prior to the application of such credit or credits. |
---|
6396 | | - | |
---|
6397 | | - | (3) 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 shall not exceed sixty per cent of the amount of tax due under sections 12-263a to 12-263e, inclusive, and 12-263i with respect to such calendar quarter prior to the application of such credit or credits. |
---|
6398 | | - | |
---|
6399 | | - | (4) 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 shall not exceed sixty-five per cent of the amount of tax due under sections 12-263a to 12-263e, inclusive, and 12-263i with respect to such calendar quarter prior to the application of such credit or credits. |
---|
6400 | | - | |
---|
6401 | | - | (5) 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 shall not exceed seventy per cent of the amount of tax due under sections 12-263a to 12-263e, inclusive, and 12-263i with respect to such calendar quarter prior to the application of such credit or credits. |
---|
6402 | | - | |
---|
6403 | | - | (d) For the fiscal year commencing July 1, 2017, and through the fiscal year ending June 30, 2025, if the supplemental payment or payments to a hospital that is subject to the tax imposed under this section are reduced in a fiscal year from the amounts appropriated for such payments in the budget act passed by the General Assembly for such fiscal year, such hospital shall be allowed to claim a tax credit or credits for such fiscal year that is equal to the amount of the reduction of the supplemental payment or payments to the hospital. |
---|
6404 | | - | |
---|
6405 | | - | Sec. 88. Section 3-115 of the general statutes is repealed and the following is substituted in lieu thereof (Effective November 1, 2017, and applicable to cumulative monthly financial statements issued on or after December 1, 2017): |
---|
6406 | | - | |
---|
6407 | | - | (a) (1) The Comptroller shall prepare all accounting statements relating to the financial condition of the state as a whole, the condition and operation of state funds, appropriations, reserves and costs of operations [; ] and shall furnish such statements when they are required for administrative purposes. [; and] |
---|
6408 | | - | |
---|
6409 | | - | (2) The Comptroller shall issue cumulative monthly financial statements concerning the state's General Fund which shall include (A) a statement of revenues and expenditures to the end of the last-completed month, together with the statement of estimated revenue by source to the end of the fiscal year and the statement of appropriation requirements of the state's General Fund to the end of the fiscal year furnished pursuant to section 4-66 and itemized as far as practicable for each budgeted agency, including estimates of lapsing appropriations, unallocated lapsing balances and unallocated appropriation requirements, and (B) an analysis of the statements furnished by the Secretary of the Office of Policy and Management to the Comptroller pursuant to subdivision (4) of section 4-66. The Comptroller shall provide [such] the cumulative monthly financial statements, in the same form and in the same categories as appears in the budget act enacted by the General Assembly, on or before the first day of the following month. The Comptroller shall submit a copy of the monthly trial balance and monthly analysis of expenditure run to the Office of Fiscal Analysis. |
---|
6410 | | - | |
---|
6411 | | - | (b) On or before September thirtieth, annually, the Comptroller shall submit a report, prepared in accordance with generally accepted accounting principles, to the Governor which shall include (1) a statement of all appropriations and expenditures of the public funds during the fiscal year next preceding itemized by each appropriation account of each budgeted agency; (2) a statement of the revenues of the state classified as far as practicable as to budgeted agencies, sources and funds during such year; (3) a statement setting forth the total tax receipts of the state during such year; (4) a balance sheet setting forth, as of the close of such year, the financial condition of the state as to its funds; and such other information as will, in the Comptroller's opinion, be of interest to the public or as will convey to the General Assembly and the Governor the essential facts as to the financial condition and operations of the state government. The annual report of the Comptroller shall be published and made available to the public on or before the thirty-first day of December. |
---|
6412 | | - | |
---|
6413 | | - | Sec. 89. Section 3-115 of the general statutes, as amended by section 166 of public act 15-244, is repealed and the following is substituted in lieu thereof (Effective July 1, 2019): |
---|
6414 | | - | |
---|
6415 | | - | (a) (1) The Comptroller shall prepare all accounting statements relating to the financial condition of the state as a whole, the condition and operation of state funds, appropriations, reserves and costs of operations [; ] and shall furnish such statements when they are required for administrative purposes. [; and] |
---|
6416 | | - | |
---|
6417 | | - | (2) The Comptroller shall issue cumulative monthly financial statements concerning the state's General Fund which shall include (A) a statement of revenues and expenditures to the end of the last-completed month, together with the statement of estimated revenue by source to the end of the fiscal year and the statement of appropriation requirements of the state's General Fund to the end of the fiscal year furnished pursuant to section 4-66 and itemized as far as practicable for each budgeted agency, including estimates of lapsing appropriations, unallocated lapsing balances and unallocated appropriation requirements, and (B) an analysis of the statements furnished by the Secretary of the Office of Policy and Management to the Comptroller pursuant to subdivision (4) of section 4-66. The Comptroller shall provide [such] the cumulative monthly financial statements, in the same form and in the same categories as appears in the budget act enacted by the General Assembly, on or before the first day of the following month. The Comptroller shall submit a copy of the monthly trial balance and monthly analysis of expenditure run to the legislative Office of Fiscal Analysis. |
---|
6418 | | - | |
---|
6419 | | - | (b) On or before September thirtieth, annually, the Comptroller shall submit a report, prepared in accordance with generally accepted accounting principles, to the Governor which shall include (1) a statement of all appropriations and expenditures of the public funds during the fiscal year next preceding itemized by each appropriation account of each budgeted agency; (2) a statement of the revenues of the state classified as far as practicable as to budgeted agencies, sources and funds during such year; (3) a statement setting forth the total tax receipts of the state during such year; (4) a balance sheet setting forth, as of the close of such year, the financial condition of the state as to its funds; (5) a statement certifying the threshold level for deposits to the Budget Reserve Fund under subdivision (5) of subsection (a) of section 4-30a for the current fiscal year; and (6) such other information as will, in the Comptroller's opinion, be of interest to the public or as will convey to the General Assembly and the Governor the essential facts as to the financial condition and operations of the state government. The annual report of the Comptroller shall be published and made available to the public on or before the thirty-first day of December. |
---|
6420 | | - | |
---|
6421 | | - | Sec. 90. Subsection (a) of section 2-36c of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage): |
---|
6422 | | - | |
---|
6423 | | - | (a) Not later than [November tenth] October thirty-first annually, the Secretary of the Office of Policy and Management and the director of the legislative Office of Fiscal Analysis shall issue the consensus revenue estimate for the current biennium and the next ensuing three fiscal years. If no agreement on a revenue estimate is reached by [November tenth] October thirty-first, (1) the Secretary of the Office of Policy and Management and the director of the Office of Fiscal Analysis shall each issue an estimate of state revenues for the current biennium and the next ensuing three fiscal years, and (2) the Comptroller shall, not later than November [twentieth] tenth, issue the consensus revenue estimate for the current biennium and the next ensuing three fiscal years. In issuing the consensus revenue estimate required by this subsection, the Comptroller shall consider such revenue estimates provided by the Office of Policy and Management and the legislative Office of Fiscal Analysis, and shall issue the consensus revenue estimate based on such revenue estimates, in an amount that is equal to or between such revenue estimates. |
---|
6424 | | - | |
---|
6425 | | - | Sec. 91. Subsection (a) of section 2-36c of the general statutes, as amended by section 168 of public act 15-244, is repealed and the following is substituted in lieu thereof (Effective July 1, 2019): |
---|
6426 | | - | |
---|
6427 | | - | (a) Not later than [November tenth] October thirty-first annually, the Secretary of the Office of Policy and Management and the director of the legislative Office of Fiscal Analysis shall issue the consensus revenue estimate for the current biennium and the next ensuing three fiscal years. Such revenue shall be itemized in accordance with the provisions of subsection (b) of section 2-35. If no agreement on a revenue estimate is reached by [November tenth] October thirty-first, (1) the Secretary of the Office of Policy and Management and the director of the legislative Office of Fiscal Analysis shall each issue an estimate of state revenues for the current biennium and the next ensuing three fiscal years, and (2) the Comptroller shall, not later than November [twentieth] tenth, issue the consensus revenue estimate for the current biennium and the next ensuing three fiscal years. In issuing the consensus revenue estimate required by this subsection, the Comptroller shall consider such revenue estimates provided by the Office of Policy and Management and the legislative Office of Fiscal Analysis, and shall issue the consensus revenue estimate based on such revenue estimates, in an amount that is equal to or between such revenue estimates. |
---|
6428 | | - | |
---|
6429 | | - | Sec. 92. Subsection (d) of section 3-20 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage): |
---|
6430 | | - | |
---|
6431 | | - | (d) (1) (A) All bonds of the state, authorized by the State Bond Commission acting prior to July 1, 1972, pursuant to any bond act taking effect prior to such date, shall be issued in accordance with such bond act or this section. |
---|
6432 | | - | |
---|
6433 | | - | (B) All bonds of the state authorized to be issued by the State Bond Commission acting on or after July 1, 1972, pursuant to any bond act taking effect before, on or after such date shall be authorized and shall be issued in accordance with this section. |
---|
6434 | | - | |
---|
6435 | | - | (2) For the calendar year commencing January 1, 2017, and for each calendar year thereafter, the State Bond Commission may not authorize bond issuances of more than two billion dollars in the aggregate in any calendar year. Commencing January 1, 2018, and each calendar year thereafter, the aggregate limit shall be adjusted in accordance with any change in the consumer price index for all urban consumers for the preceding calendar year, less food and energy, as published by the United States Department of Labor, Bureau of Labor Statistics. The State Bond Commission shall, within such limit, authorize bonds each calendar year for transportation projects up to the amounts specified under section 100 of this act. |
---|
6436 | | - | |
---|
6437 | | - | Sec. 93. Subdivision (1) of subsection (g) of section 3-20 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage): |
---|
6438 | | - | |
---|
6439 | | - | (g) (1) (A) With the exception of refunding bonds, whenever a bond act empowers the State Bond Commission to authorize bonds for any project or purpose or projects or purposes, and whenever the State Bond Commission finds that the authorization of such bonds will be in the best interests of the state, it shall authorize such bonds by resolution adopted by the approving vote of at least a majority of said commission. No such resolution shall be so adopted by the State Bond Commission unless it finds that: [there] |
---|
6440 | | - | |
---|
6441 | | - | (i) There has been filed with it [(A)] (I) any human services facility colocation statement to be filed with the Secretary of the Office of Policy and Management, if so requested by the secretary, pursuant to section 4b-23; [(B)] (II) a statement from the Commissioner of Agriculture pursuant to section 22-6, for projects which would convert twenty-five or more acres of prime farmland to a nonagricultural use; [(C)] (III) prior to the meeting at which such resolution is to be considered, any capital development impact statement required to be filed with the Secretary of the Office of Policy and Management; [(D)] (IV) a statement as to the full cost of the project or purpose when completed and the estimated operating cost for any structure, equipment or facility to be constructed or acquired; and [(E)] (V) such requests and such other documents as it or [said] such bond act requires, provided no resolution with respect to any school building project financed pursuant to section 10-287d or any interest subsidy financed pursuant to section 10-292k shall require the filing of any statements pursuant to [subparagraph (A), (B), (C), (D) or (E) of this subdivision] this clause and provided further any resolution requiring a capital impact statement shall be deemed not properly before the State Bond Commission until such capital development impact statement is filed; and |
---|
6442 | | - | |
---|
6443 | | - | (ii) Such authorization does not exceed the limit specified under subdivision (2) of subsection (d) of this section. |
---|
6444 | | - | |
---|
6445 | | - | (B) Any such resolution so adopted by the State Bond Commission shall recite the bond act under which said commission is empowered to authorize such bonds and the filing of all requests and other documents, if any, required by it or such bond act, and shall state the principal amount of the bonds authorized and a description of the purpose or project for which such bonds are authorized. Such description shall be sufficient if made merely by reference to a numbered subsection, subdivision or other applicable section of such bond act. |
---|
6446 | | - | |
---|
6447 | | - | Sec. 94. Section 3-21 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage): |
---|
6448 | | - | |
---|
6449 | | - | (a) No bonds, notes or other evidences of indebtedness for borrowed money payable from General Fund tax receipts of the state shall be authorized by the General Assembly or issued except such as shall not cause the aggregate amount of the total amount of bonds, notes or other evidences of indebtedness payable from General Fund tax receipts authorized by the General Assembly but which have not been issued and the total amount of such indebtedness which has been issued and remains outstanding to exceed one and six-tenths times the total General Fund tax receipts of the state for the fiscal year in which any such authorization will become effective or in which such indebtedness is issued, as estimated for such fiscal year by the joint standing committee of the General Assembly having cognizance of finance, revenue and bonding in accordance with section 2-35. In computing such aggregate amount of indebtedness at any time, there shall be excluded or deducted, as the case may be, (1) the principal amount of all such obligations as may be certified by the Treasurer (A) as issued in anticipation of revenues to be received by the state during the period of twelve calendar months next following their issuance and to be paid by application of such revenue, or (B) as having been refunded or replaced by other indebtedness the proceeds and projected earnings on which or other funds are held in escrow to pay and are sufficient to pay the principal, interest and any redemption premium until maturity or earlier planned redemption of such indebtedness, or (C) as issued and outstanding in anticipation of particular bonds then unissued but fully authorized to be issued in the manner provided by law for such authorization, provided, as long as any of such obligations are outstanding, the entire principal amount of such particular bonds thus authorized shall be deemed to be outstanding and be included in such aggregate amount of indebtedness, or (D) as payable solely from revenues of particular public improvements, (2) the amount which may be certified by the Treasurer as the aggregate value of cash and securities in debt retirement funds of the state to be used to meet principal of outstanding obligations included in such aggregate amount of indebtedness, (3) every such amount as may be certified by the Secretary of the Office of Policy and Management as the estimated payments on account of the costs of any public work or improvement thereafter to be received by the state from the United States or agencies thereof and to be used, in conformity with applicable federal law, to meet principal of obligations included in such aggregate amount of indebtedness, (4) all authorized and issued indebtedness to fund any budget deficits of the state for any fiscal year ending on or before June 30, 1991, (5) all authorized indebtedness to fund the program created pursuant to section 32-285, (6) all authorized and issued indebtedness to fund any budget deficits of the state for any fiscal year ending on or before June 30, 2002, (7) all indebtedness authorized and issued pursuant to section 1 of public act 03-1 of the September 8 special session, (8) all authorized indebtedness issued pursuant to section 3-62h, (9) any indebtedness represented by any agreement entered into pursuant to subsection (b) or (c) of section 3-20a as certified by the Treasurer, provided the indebtedness in connection with which such agreements were entered into shall be included in such aggregate amount of indebtedness, and (10) all indebtedness authorized and issued pursuant to section 3-20g. In computing the amount of outstanding indebtedness, only the accreted value of any capital appreciation obligation or any zero coupon obligation which has accreted and been added to the stated initial value of such obligation as of the date of any computation shall be included. |
---|
6450 | | - | |
---|
6451 | | - | (b) The foregoing limitation on the aggregate amount of indebtedness of the state shall not prevent the issuance of (1) obligations to refund or replace any such indebtedness existing at any time in an amount not exceeding such existing indebtedness, or (2) obligations in anticipation of revenues to be received by the state during the period of twelve calendar months next following their issuance, or (3) obligations payable solely from revenues of particular public improvements. |
---|
6452 | | - | |
---|
6453 | | - | (c) For the purposes of this section, but subject to the exclusions or deductions herein provided for, the state shall be deemed to be indebted upon, and to issue, all bonds and notes issued or guaranteed by it and payable from General Fund tax receipts. To the extent necessary because of the debt limitation herein provided, priorities with respect to the issuance or guaranteeing of bonds or notes by the state shall be determined by the State Bond Commission. |
---|
6454 | | - | |
---|
6455 | | - | (d) The General Assembly shall not approve any bill which authorizes the issuance of any bonds, notes or other evidences of indebtedness unless such bill has attached to it a certification by the Treasurer that the amount of authorizations within the bill will not cause the total amount of indebtedness calculated in accordance with this section to exceed the limit for indebtedness set forth in this section. The president pro tempore of the Senate or the speaker of the House of Representatives, or their designees, shall notify the Treasurer prior to consideration of such bill in the first chamber. |
---|
6456 | | - | |
---|
6457 | | - | (e) The State Bond Commission shall not adopt any resolution which authorizes the issuance of any bonds, notes or other evidences of indebtedness unless such resolution has attached to it a certification by the Treasurer that the amount of such authorization will not cause the total amount of indebtedness calculated in accordance with this section to exceed the limit for indebtedness set forth in this section. |
---|
6458 | | - | |
---|
6459 | | - | (f) On and after July 1, 2018, the Treasurer may not issue general obligation bonds or notes pursuant to section 3-20 that exceed in the aggregate two billion dollars in any fiscal year. Commencing July 1, 2019, and each fiscal year thereafter, the aggregate limit shall be adjusted in accordance with any change in the consumer price index for all urban consumers for the preceding calendar year, less food and energy, as published by the United States Department of Labor, Bureau of Labor Statistics. |
---|
6460 | | - | |
---|
6461 | | - | [(f)] (g) The provisions of this section shall not apply to any bonds, notes or other evidences of indebtedness for borrowed money which are issued for the purpose of: (1) Meeting cash flow needs; or (2) covering emergency needs in times of natural disaster. |
---|
6462 | | - | |
---|
6463 | | - | Sec. 95. (NEW) (Effective from passage) (a) For the calendar years commencing January 1, 2017, to January 1, 2026, inclusive, the State Bond Commission shall authorize general obligation bonds for transportation projects, capped at the following amounts: |
---|
6464 | | - | |
---|
6465 | | - | |
---|
6466 | | - | |
---|
6467 | | - | Calendar Year Commencing Up to |
---|
6468 | | - | January 1, |
---|
6469 | | - | 2017 $ 422,800,000 |
---|
6470 | | - | 2018 419,600,000 |
---|
6471 | | - | 2019 525,300,000 |
---|
6472 | | - | 2020 551,300,000 |
---|
6473 | | - | 2021 691,600,000 |
---|
6474 | | - | 2022 796,300,000 |
---|
6475 | | - | 2023 809,900,000 |
---|
6476 | | - | 2024 809,200,000 |
---|
6477 | | - | 2025 716,300,000 |
---|
6478 | | - | 2026 728,500,000 |
---|
6479 | | - | |
---|
6480 | | - | Calendar Year Commencing |
---|
6481 | | - | |
---|
6482 | | - | Up to |
---|
6483 | | - | |
---|
6484 | | - | January 1, |
---|
6485 | | - | |
---|
6486 | | - | 2017 |
---|
6487 | | - | |
---|
6488 | | - | $ 422,800,000 |
---|
6489 | | - | |
---|
6490 | | - | 2018 |
---|
6491 | | - | |
---|
6492 | | - | 419,600,000 |
---|
6493 | | - | |
---|
6494 | | - | 2019 |
---|
6495 | | - | |
---|
6496 | | - | 525,300,000 |
---|
6497 | | - | |
---|
6498 | | - | 2020 |
---|
6499 | | - | |
---|
6500 | | - | 551,300,000 |
---|
6501 | | - | |
---|
6502 | | - | 2021 |
---|
6503 | | - | |
---|
6504 | | - | 691,600,000 |
---|
6505 | | - | |
---|
6506 | | - | 2022 |
---|
6507 | | - | |
---|
6508 | | - | 796,300,000 |
---|
6509 | | - | |
---|
6510 | | - | 2023 |
---|
6511 | | - | |
---|
6512 | | - | 809,900,000 |
---|
6513 | | - | |
---|
6514 | | - | 2024 |
---|
6515 | | - | |
---|
6516 | | - | 809,200,000 |
---|
6517 | | - | |
---|
6518 | | - | 2025 |
---|
6519 | | - | |
---|
6520 | | - | 716,300,000 |
---|
6521 | | - | |
---|
6522 | | - | 2026 |
---|
6523 | | - | |
---|
6524 | | - | 728,500,000 |
---|
6525 | | - | |
---|
6526 | | - | (b) For the calendar years commencing January 1, 2027, to January 1, 2046, inclusive, the State Bond Commission shall authorize up to seven hundred twenty-eight million five hundred thousand dollars in general obligation bonds in each such calendar year for transportation projects. |
---|
6527 | | - | |
---|
6528 | | - | Sec. 96. Subsection (a) of section 10a-91e of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage): |
---|
6529 | | - | |
---|
6530 | | - | (a) The State Bond Commission shall approve the CSCU 2020 program and authorize the issuance of bonds of the state in principal amounts not exceeding in the aggregate one billion fifty-three million five hundred thousand dollars. The amount provided for the issuance and sale of bonds in accordance with this section shall be capped in each fiscal year in the following amounts, provided, to the extent the board of regents does not provide for the issuance of all or a portion of such amount in a fiscal year, or the Governor disapproves the request for issuance of all or a portion of the amount of the bonds as provided in subsection (d) of this section, any amount not provided for or disapproved, as the case may be, shall be carried forward and added to the capped amount for a subsequent fiscal year, but not later than the fiscal year ending June 30, [2019] 2020, and provided further, the costs of issuance and capitalized interest, if any, may be added to the capped amount in each fiscal year, and each of the authorized amounts shall be effective on July first of the fiscal year indicated as follows: |
---|
6531 | | - | |
---|
6532 | | - | |
---|
6533 | | - | |
---|
6534 | | - | Fiscal Year Ending June 30 Amount |
---|
6535 | | - | 2009 95,000,000 |
---|
6536 | | - | 2010 0 |
---|
6537 | | - | 2011 95,000,000 |
---|
6538 | | - | 2012 95,000,000 |
---|
6539 | | - | 2013 95,000,000 |
---|
6540 | | - | 2014 95,000,000 |
---|
6541 | | - | 2015 175,000,000 |
---|
6542 | | - | 2016 118,500,000 |
---|
6543 | | - | 2017 40,000,000 |
---|
6544 | | - | 2018 [150,000,000] 95,000,000 |
---|
6545 | | - | 2019 95,000,000 |
---|
6546 | | - | 2020 66,700,000 |
---|
6547 | | - | Total [$ 1,053,500,000] $1,065,200,000 |
---|
6548 | | - | |
---|
6549 | | - | Fiscal Year Ending June 30 |
---|
6550 | | - | |
---|
6551 | | - | Amount |
---|
6552 | | - | |
---|
6553 | | - | 2009 |
---|
6554 | | - | |
---|
6555 | | - | 95,000,000 |
---|
6556 | | - | |
---|
6557 | | - | 2010 |
---|
6558 | | - | |
---|
6559 | | - | 0 |
---|
6560 | | - | |
---|
6561 | | - | 2011 |
---|
6562 | | - | |
---|
6563 | | - | 95,000,000 |
---|
6564 | | - | |
---|
6565 | | - | 2012 |
---|
6566 | | - | |
---|
6567 | | - | 95,000,000 |
---|
6568 | | - | |
---|
6569 | | - | 2013 |
---|
6570 | | - | |
---|
6571 | | - | 95,000,000 |
---|
6572 | | - | |
---|
6573 | | - | 2014 |
---|
6574 | | - | |
---|
6575 | | - | 95,000,000 |
---|
6576 | | - | |
---|
6577 | | - | 2015 |
---|
6578 | | - | |
---|
6579 | | - | 175,000,000 |
---|
6580 | | - | |
---|
6581 | | - | 2016 |
---|
6582 | | - | |
---|
6583 | | - | 118,500,000 |
---|
6584 | | - | |
---|
6585 | | - | 2017 |
---|
6586 | | - | |
---|
6587 | | - | 40,000,000 |
---|
6588 | | - | |
---|
6589 | | - | 2018 |
---|
6590 | | - | |
---|
6591 | | - | [150,000,000] 95,000,000 |
---|
6592 | | - | |
---|
6593 | | - | 2019 |
---|
6594 | | - | |
---|
6595 | | - | 95,000,000 |
---|
6596 | | - | |
---|
6597 | | - | 2020 |
---|
6598 | | - | |
---|
6599 | | - | 66,700,000 |
---|
6600 | | - | |
---|
6601 | | - | Total |
---|
6602 | | - | |
---|
6603 | | - | [$ 1,053,500,000] $1,065,200,000 |
---|
6604 | | - | |
---|
6605 | | - | Sec. 97. Subsection (a) of section 10a-91d of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2017): |
---|
6606 | | - | |
---|
6607 | | - | (a) It is hereby determined and found to be in the best interest of this state and the system to establish CSCU 2020 as the efficient and cost-effective course to achieve the objective of renewing, modernizing, enhancing, expanding, acquiring and maintaining the infrastructure of the system, the particular project or projects, each being hereby approved as a project of CSCU 2020, and the presently estimated cost thereof being as follows: |
---|
6608 | | - | |
---|
6609 | | - | |
---|
6610 | | - | |
---|
6611 | | - | Phase I Phase II Phase III |
---|
6612 | | - | Fiscal Years Fiscal Years Fiscal Years |
---|
6613 | | - | Ending Ending Ending |
---|
6614 | | - | June 30, June 30, June 30, |
---|
6615 | | - | 2009-2011 2012-2014 [2015-2019] |
---|
6616 | | - | 2015-2020 |
---|
6617 | | - | Central Connecticut State |
---|
6618 | | - | University |
---|
6619 | | - | Code Compliance/ |
---|
6620 | | - | Infrastructure Improvements 16,418,636 6,894,000 |
---|
6621 | | - | Renovate/Expand Willard |
---|
6622 | | - | and DiLoreto Halls |
---|
6623 | | - | (design/construction) 57,737,000 |
---|
6624 | | - | Renovate/Expand Willard and |
---|
6625 | | - | DiLoreto Halls |
---|
6626 | | - | (equipment) 3,348,000 |
---|
6627 | | - | New Classroom Office Building 29,478,000 |
---|
6628 | | - | Renovate Barnard Hall 3,680,000 18,320,000 |
---|
6629 | | - | New Engineering Building |
---|
6630 | | - | (design/construction and |
---|
6631 | | - | equipment) 9,900,000 52,800,000 |
---|
6632 | | - | Burritt Library Renovation, |
---|
6633 | | - | (design, addition and |
---|
6634 | | - | equipment) 16,500,000 |
---|
6635 | | - | New Maintenance/Salt Shed |
---|
6636 | | - | Facility 2,503,000 |
---|
6637 | | - | Renovate Kaiser Hall and |
---|
6638 | | - | Annex 6,491,809 210,000 18,684,000 |
---|
6639 | | - | Eastern Connecticut State |
---|
6640 | | - | University |
---|
6641 | | - | Code Compliance/ |
---|
6642 | | - | Infrastructure Improvements 8,938,849 5,825,000 |
---|
6643 | | - | Fine Arts Instructional Center |
---|
6644 | | - | (design) 12,000,000 |
---|
6645 | | - | Fine Arts Instructional Center |
---|
6646 | | - | (construction) 71,556,000 |
---|
6647 | | - | Fine Arts Instructional Center |
---|
6648 | | - | (equipment) 4,115,000 |
---|
6649 | | - | Goddard Hall/ |
---|
6650 | | - | Communications Building |
---|
6651 | | - | Renovation |
---|
6652 | | - | (design/construction) 19,239,000 11,048,000 |
---|
6653 | | - | Goddard Hall Renovation |
---|
6654 | | - | (equipment) 1,095,000 |
---|
6655 | | - | Sports Center Addition and |
---|
6656 | | - | Renovation (design) 0 |
---|
6657 | | - | Outdoor Track-Phase II 1,506,396 |
---|
6658 | | - | Athletic Support Building 1,921,000 |
---|
6659 | | - | New Warehouse 1,894,868 |
---|
6660 | | - | Southern Connecticut State |
---|
6661 | | - | University |
---|
6662 | | - | Code Compliance/ |
---|
6663 | | - | Infrastructure Improvements 16,955,915 8,637,000 2,356,723 |
---|
6664 | | - | New Academic Laboratory |
---|
6665 | | - | Building/Parking Garage |
---|
6666 | | - | (construct garage, |
---|
6667 | | - | design academic laboratory |
---|
6668 | | - | building, demolish Seabury |
---|
6669 | | - | Hall) 8,944,000 |
---|
6670 | | - | New Academic Laboratory |
---|
6671 | | - | Building/Parking Garage |
---|
6672 | | - | (construct academic laboratory |
---|
6673 | | - | building) 63,171,000 |
---|
6674 | | - | New School of Business |
---|
6675 | | - | Building |
---|
6676 | | - | (design/construction) 52,476,933 |
---|
6677 | | - | Health and Human Services |
---|
6678 | | - | Building 76,507,344 |
---|
6679 | | - | Additions and Renovations to |
---|
6680 | | - | Buley Library 16,386,585 |
---|
6681 | | - | Fine Arts Instructional Center 0 |
---|
6682 | | - | Western Connecticut State |
---|
6683 | | - | University |
---|
6684 | | - | Code Compliance/ |
---|
6685 | | - | Infrastructure Improvements 7,658,330 4,323,000 5,054,000 |
---|
6686 | | - | Fine Arts Instructional Center |
---|
6687 | | - | (construction) 80,605,000 |
---|
6688 | | - | Fine Arts Instructional Center |
---|
6689 | | - | (equipment) 4,666,000 |
---|
6690 | | - | Higgins Hall Renovations |
---|
6691 | | - | (design) 2,982,000 |
---|
6692 | | - | Higgins Hall Renovations |
---|
6693 | | - | (construction/equipment) 31,594,000 |
---|
6694 | | - | Berkshire Hall Renovations |
---|
6695 | | - | (design) 0 |
---|
6696 | | - | University Police Department |
---|
6697 | | - | Building (design) 500,000 |
---|
6698 | | - | University Police Department |
---|
6699 | | - | Building (construction) 4,245,000 1,700,000 |
---|
6700 | | - | Midtown Campus Mini-Chiller |
---|
6701 | | - | Plant 0 |
---|
6702 | | - | Board of Regents for Higher |
---|
6703 | | - | Education |
---|
6704 | | - | New and Replacement |
---|
6705 | | - | Equipment, Smart Classroom |
---|
6706 | | - | Technology and Technology |
---|
6707 | | - | Upgrades 26,895,000 14,500,000 61,844,000 |
---|
6708 | | - | Alterations/Improvements: |
---|
6709 | | - | Auxiliary Service Facilities 18,672,422 15,000,000 20,000,000 |
---|
6710 | | - | Telecommunications |
---|
6711 | | - | Infrastructure Upgrade 10,000,000 3,415,000 5,000,000 |
---|
6712 | | - | Land and Property Acquisition 3,650,190 2,600,000 4,000,000 |
---|
6713 | | - | Deferred Maintenance/Code |
---|
6714 | | - | Compliance Infrastructure |
---|
6715 | | - | Improvements 48,557,000 |
---|
6716 | | - | Strategic Master Plan of |
---|
6717 | | - | Academic Programs 3,000,000 |
---|
6718 | | - | Consolidation and Upgrade of |
---|
6719 | | - | System Student and Financial |
---|
6720 | | - | Information Technology |
---|
6721 | | - | Systems 20,000,000 |
---|
6722 | | - | Advanced Manufacturing |
---|
6723 | | - | Center at Asnuntuck |
---|
6724 | | - | Community College 25,500,000 |
---|
6725 | | - | Other Projects Recommended |
---|
6726 | | - | By the Board of Regents 11,700,000 |
---|
6727 | | - | Totals 285,000,000 285,000,000 [483,500,000] |
---|
6728 | | - | 495,200,000 |
---|
6729 | | - | |
---|
6730 | | - | Phase I |
---|
6731 | | - | |
---|
6732 | | - | Phase II |
---|
6733 | | - | |
---|
6734 | | - | Phase III |
---|
6735 | | - | |
---|
6736 | | - | Fiscal Years |
---|
6737 | | - | |
---|
6738 | | - | Fiscal Years |
---|
6739 | | - | |
---|
6740 | | - | Fiscal Years |
---|
6741 | | - | |
---|
6742 | | - | Ending |
---|
6743 | | - | |
---|
6744 | | - | Ending |
---|
6745 | | - | |
---|
6746 | | - | Ending |
---|
6747 | | - | |
---|
6748 | | - | June 30, |
---|
6749 | | - | |
---|
6750 | | - | June 30, |
---|
6751 | | - | |
---|
6752 | | - | June 30, |
---|
6753 | | - | |
---|
6754 | | - | 2009-2011 |
---|
6755 | | - | |
---|
6756 | | - | 2012-2014 |
---|
6757 | | - | |
---|
6758 | | - | [2015-2019] |
---|
6759 | | - | |
---|
6760 | | - | 2015-2020 |
---|
6761 | | - | |
---|
6762 | | - | Central Connecticut State |
---|
6763 | | - | |
---|
6764 | | - | University |
---|
6765 | | - | |
---|
6766 | | - | Code Compliance/ |
---|
6767 | | - | |
---|
6768 | | - | Infrastructure Improvements |
---|
6769 | | - | |
---|
6770 | | - | 16,418,636 |
---|
6771 | | - | |
---|
6772 | | - | 6,894,000 |
---|
6773 | | - | |
---|
6774 | | - | Renovate/Expand Willard |
---|
6775 | | - | |
---|
6776 | | - | and DiLoreto Halls |
---|
6777 | | - | |
---|
6778 | | - | (design/construction) |
---|
6779 | | - | |
---|
6780 | | - | 57,737,000 |
---|
6781 | | - | |
---|
6782 | | - | Renovate/Expand Willard and |
---|
6783 | | - | |
---|
6784 | | - | DiLoreto Halls |
---|
6785 | | - | |
---|
6786 | | - | (equipment) |
---|
6787 | | - | |
---|
6788 | | - | 3,348,000 |
---|
6789 | | - | |
---|
6790 | | - | New Classroom Office Building |
---|
6791 | | - | |
---|
6792 | | - | 29,478,000 |
---|
6793 | | - | |
---|
6794 | | - | Renovate Barnard Hall |
---|
6795 | | - | |
---|
6796 | | - | 3,680,000 |
---|
6797 | | - | |
---|
6798 | | - | 18,320,000 |
---|
6799 | | - | |
---|
6800 | | - | New Engineering Building |
---|
6801 | | - | |
---|
6802 | | - | (design/construction and |
---|
6803 | | - | |
---|
6804 | | - | equipment) |
---|
6805 | | - | |
---|
6806 | | - | 9,900,000 |
---|
6807 | | - | |
---|
6808 | | - | 52,800,000 |
---|
6809 | | - | |
---|
6810 | | - | Burritt Library Renovation, |
---|
6811 | | - | |
---|
6812 | | - | (design, addition and |
---|
6813 | | - | |
---|
6814 | | - | equipment) |
---|
6815 | | - | |
---|
6816 | | - | 16,500,000 |
---|
6817 | | - | |
---|
6818 | | - | New Maintenance/Salt Shed |
---|
6819 | | - | |
---|
6820 | | - | Facility |
---|
6821 | | - | |
---|
6822 | | - | 2,503,000 |
---|
6823 | | - | |
---|
6824 | | - | Renovate Kaiser Hall and |
---|
6825 | | - | |
---|
6826 | | - | Annex |
---|
6827 | | - | |
---|
6828 | | - | 6,491,809 |
---|
6829 | | - | |
---|
6830 | | - | 210,000 |
---|
6831 | | - | |
---|
6832 | | - | 18,684,000 |
---|
6833 | | - | |
---|
6834 | | - | Eastern Connecticut State |
---|
6835 | | - | |
---|
6836 | | - | University |
---|
6837 | | - | |
---|
6838 | | - | Code Compliance/ |
---|
6839 | | - | |
---|
6840 | | - | Infrastructure Improvements |
---|
6841 | | - | |
---|
6842 | | - | 8,938,849 |
---|
6843 | | - | |
---|
6844 | | - | 5,825,000 |
---|
6845 | | - | |
---|
6846 | | - | Fine Arts Instructional Center |
---|
6847 | | - | |
---|
6848 | | - | (design) |
---|
6849 | | - | |
---|
6850 | | - | 12,000,000 |
---|
6851 | | - | |
---|
6852 | | - | Fine Arts Instructional Center |
---|
6853 | | - | |
---|
6854 | | - | (construction) |
---|
6855 | | - | |
---|
6856 | | - | 71,556,000 |
---|
6857 | | - | |
---|
6858 | | - | Fine Arts Instructional Center |
---|
6859 | | - | |
---|
6860 | | - | (equipment) |
---|
6861 | | - | |
---|
6862 | | - | 4,115,000 |
---|
6863 | | - | |
---|
6864 | | - | Goddard Hall/ |
---|
6865 | | - | |
---|
6866 | | - | Communications Building |
---|
6867 | | - | |
---|
6868 | | - | Renovation |
---|
6869 | | - | |
---|
6870 | | - | (design/construction) |
---|
6871 | | - | |
---|
6872 | | - | 19,239,000 |
---|
6873 | | - | |
---|
6874 | | - | 11,048,000 |
---|
6875 | | - | |
---|
6876 | | - | Goddard Hall Renovation |
---|
6877 | | - | |
---|
6878 | | - | (equipment) |
---|
6879 | | - | |
---|
6880 | | - | 1,095,000 |
---|
6881 | | - | |
---|
6882 | | - | Sports Center Addition and |
---|
6883 | | - | |
---|
6884 | | - | Renovation (design) |
---|
6885 | | - | |
---|
6886 | | - | 0 |
---|
6887 | | - | |
---|
6888 | | - | Outdoor Track-Phase II |
---|
6889 | | - | |
---|
6890 | | - | 1,506,396 |
---|
6891 | | - | |
---|
6892 | | - | Athletic Support Building |
---|
6893 | | - | |
---|
6894 | | - | 1,921,000 |
---|
6895 | | - | |
---|
6896 | | - | New Warehouse |
---|
6897 | | - | |
---|
6898 | | - | 1,894,868 |
---|
6899 | | - | |
---|
6900 | | - | Southern Connecticut State |
---|
6901 | | - | |
---|
6902 | | - | University |
---|
6903 | | - | |
---|
6904 | | - | Code Compliance/ |
---|
6905 | | - | |
---|
6906 | | - | Infrastructure Improvements |
---|
6907 | | - | |
---|
6908 | | - | 16,955,915 |
---|
6909 | | - | |
---|
6910 | | - | 8,637,000 |
---|
6911 | | - | |
---|
6912 | | - | 2,356,723 |
---|
6913 | | - | |
---|
6914 | | - | New Academic Laboratory |
---|
6915 | | - | |
---|
6916 | | - | Building/Parking Garage |
---|
6917 | | - | |
---|
6918 | | - | (construct garage, |
---|
6919 | | - | |
---|
6920 | | - | design academic laboratory |
---|
6921 | | - | |
---|
6922 | | - | building, demolish Seabury |
---|
6923 | | - | |
---|
6924 | | - | Hall) |
---|
6925 | | - | |
---|
6926 | | - | 8,944,000 |
---|
6927 | | - | |
---|
6928 | | - | New Academic Laboratory |
---|
6929 | | - | |
---|
6930 | | - | Building/Parking Garage |
---|
6931 | | - | |
---|
6932 | | - | (construct academic laboratory |
---|
6933 | | - | |
---|
6934 | | - | building) |
---|
6935 | | - | |
---|
6936 | | - | 63,171,000 |
---|
6937 | | - | |
---|
6938 | | - | New School of Business |
---|
6939 | | - | |
---|
6940 | | - | Building |
---|
6941 | | - | |
---|
6942 | | - | (design/construction) |
---|
6943 | | - | |
---|
6944 | | - | 52,476,933 |
---|
6945 | | - | |
---|
6946 | | - | Health and Human Services |
---|
6947 | | - | |
---|
6948 | | - | Building |
---|
6949 | | - | |
---|
6950 | | - | 76,507,344 |
---|
6951 | | - | |
---|
6952 | | - | Additions and Renovations to |
---|
6953 | | - | |
---|
6954 | | - | Buley Library |
---|
6955 | | - | |
---|
6956 | | - | 16,386,585 |
---|
6957 | | - | |
---|
6958 | | - | Fine Arts Instructional Center |
---|
6959 | | - | |
---|
6960 | | - | 0 |
---|
6961 | | - | |
---|
6962 | | - | Western Connecticut State |
---|
6963 | | - | |
---|
6964 | | - | University |
---|
6965 | | - | |
---|
6966 | | - | Code Compliance/ |
---|
6967 | | - | |
---|
6968 | | - | Infrastructure Improvements |
---|
6969 | | - | |
---|
6970 | | - | 7,658,330 |
---|
6971 | | - | |
---|
6972 | | - | 4,323,000 |
---|
6973 | | - | |
---|
6974 | | - | 5,054,000 |
---|
6975 | | - | |
---|
6976 | | - | Fine Arts Instructional Center |
---|
6977 | | - | |
---|
6978 | | - | (construction) |
---|
6979 | | - | |
---|
6980 | | - | 80,605,000 |
---|
6981 | | - | |
---|
6982 | | - | Fine Arts Instructional Center |
---|
6983 | | - | |
---|
6984 | | - | (equipment) |
---|
6985 | | - | |
---|
6986 | | - | 4,666,000 |
---|
6987 | | - | |
---|
6988 | | - | Higgins Hall Renovations |
---|
6989 | | - | |
---|
6990 | | - | (design) |
---|
6991 | | - | |
---|
6992 | | - | 2,982,000 |
---|
6993 | | - | |
---|
6994 | | - | Higgins Hall Renovations |
---|
6995 | | - | |
---|
6996 | | - | (construction/equipment) |
---|
6997 | | - | |
---|
6998 | | - | 31,594,000 |
---|
6999 | | - | |
---|
7000 | | - | Berkshire Hall Renovations |
---|
7001 | | - | |
---|
7002 | | - | (design) |
---|
7003 | | - | |
---|
7004 | | - | 0 |
---|
7005 | | - | |
---|
7006 | | - | University Police Department |
---|
7007 | | - | |
---|
7008 | | - | Building (design) |
---|
7009 | | - | |
---|
7010 | | - | 500,000 |
---|
7011 | | - | |
---|
7012 | | - | University Police Department |
---|
7013 | | - | |
---|
7014 | | - | Building (construction) |
---|
7015 | | - | |
---|
7016 | | - | 4,245,000 |
---|
7017 | | - | |
---|
7018 | | - | 1,700,000 |
---|
7019 | | - | |
---|
7020 | | - | Midtown Campus Mini-Chiller |
---|
7021 | | - | |
---|
7022 | | - | Plant |
---|
7023 | | - | |
---|
7024 | | - | 0 |
---|
7025 | | - | |
---|
7026 | | - | Board of Regents for Higher |
---|
7027 | | - | |
---|
7028 | | - | Education |
---|
7029 | | - | |
---|
7030 | | - | New and Replacement |
---|
7031 | | - | |
---|
7032 | | - | Equipment, Smart Classroom |
---|
7033 | | - | |
---|
7034 | | - | Technology and Technology |
---|
7035 | | - | |
---|
7036 | | - | Upgrades |
---|
7037 | | - | |
---|
7038 | | - | 26,895,000 |
---|
7039 | | - | |
---|
7040 | | - | 14,500,000 |
---|
7041 | | - | |
---|
7042 | | - | 61,844,000 |
---|
7043 | | - | |
---|
7044 | | - | Alterations/Improvements: |
---|
7045 | | - | |
---|
7046 | | - | Auxiliary Service Facilities |
---|
7047 | | - | |
---|
7048 | | - | 18,672,422 |
---|
7049 | | - | |
---|
7050 | | - | 15,000,000 |
---|
7051 | | - | |
---|
7052 | | - | 20,000,000 |
---|
7053 | | - | |
---|
7054 | | - | Telecommunications |
---|
7055 | | - | |
---|
7056 | | - | Infrastructure Upgrade |
---|
7057 | | - | |
---|
7058 | | - | 10,000,000 |
---|
7059 | | - | |
---|
7060 | | - | 3,415,000 |
---|
7061 | | - | |
---|
7062 | | - | 5,000,000 |
---|
7063 | | - | |
---|
7064 | | - | Land and Property Acquisition |
---|
7065 | | - | |
---|
7066 | | - | 3,650,190 |
---|
7067 | | - | |
---|
7068 | | - | 2,600,000 |
---|
7069 | | - | |
---|
7070 | | - | 4,000,000 |
---|
7071 | | - | |
---|
7072 | | - | Deferred Maintenance/Code |
---|
7073 | | - | |
---|
7074 | | - | Compliance Infrastructure |
---|
7075 | | - | |
---|
7076 | | - | Improvements |
---|
7077 | | - | |
---|
7078 | | - | 48,557,000 |
---|
7079 | | - | |
---|
7080 | | - | Strategic Master Plan of |
---|
7081 | | - | |
---|
7082 | | - | Academic Programs |
---|
7083 | | - | |
---|
7084 | | - | 3,000,000 |
---|
7085 | | - | |
---|
7086 | | - | Consolidation and Upgrade of |
---|
7087 | | - | |
---|
7088 | | - | System Student and Financial |
---|
7089 | | - | |
---|
7090 | | - | Information Technology |
---|
7091 | | - | |
---|
7092 | | - | Systems |
---|
7093 | | - | |
---|
7094 | | - | 20,000,000 |
---|
7095 | | - | |
---|
7096 | | - | Advanced Manufacturing |
---|
7097 | | - | |
---|
7098 | | - | Center at Asnuntuck |
---|
7099 | | - | |
---|
7100 | | - | Community College |
---|
7101 | | - | |
---|
7102 | | - | 25,500,000 |
---|
7103 | | - | |
---|
7104 | | - | Other Projects Recommended |
---|
7105 | | - | |
---|
7106 | | - | By the Board of Regents |
---|
7107 | | - | |
---|
7108 | | - | 11,700,000 |
---|
| 5910 | + | 0 |
---|
| 5911 | + | |
---|
| 5912 | + | 0 |
---|
| 5913 | + | |
---|
| 5914 | + | T870 |
---|
| 5915 | + | |
---|
| 5916 | + | New Haven |
---|
| 5917 | + | |
---|
| 5918 | + | 2,727,038 |
---|
| 5919 | + | |
---|
| 5920 | + | 154,301,977 |
---|
| 5921 | + | |
---|
| 5922 | + | 2,038,496 |
---|
| 5923 | + | |
---|
| 5924 | + | T871 |
---|
| 5925 | + | |
---|
| 5926 | + | New London |
---|
| 5927 | + | |
---|
| 5928 | + | 1,113,961 |
---|
| 5929 | + | |
---|
| 5930 | + | 25,806,077 |
---|
| 5931 | + | |
---|
| 5932 | + | 113,053 |
---|
| 5933 | + | |
---|
| 5934 | + | T872 |
---|
| 5935 | + | |
---|
| 5936 | + | New Milford |
---|
| 5937 | + | |
---|
| 5938 | + | 40,986 |
---|
| 5939 | + | |
---|
| 5940 | + | 1,183,281 |
---|
| 5941 | + | |
---|
| 5942 | + | 0 |
---|
| 5943 | + | |
---|
| 5944 | + | T873 |
---|
| 5945 | + | |
---|
| 5946 | + | Newington |
---|
| 5947 | + | |
---|
| 5948 | + | 37,300 |
---|
| 5949 | + | |
---|
| 5950 | + | 1,298,381 |
---|
| 5951 | + | |
---|
| 5952 | + | 0 |
---|
| 5953 | + | |
---|
| 5954 | + | T874 |
---|
| 5955 | + | |
---|
| 5956 | + | Newtown |
---|
| 5957 | + | |
---|
| 5958 | + | 4,054 |
---|
| 5959 | + | |
---|
| 5960 | + | 0 |
---|
| 5961 | + | |
---|
| 5962 | + | 0 |
---|
| 5963 | + | |
---|
| 5964 | + | T875 |
---|
| 5965 | + | |
---|
| 5966 | + | Norfolk |
---|
| 5967 | + | |
---|
| 5968 | + | 240 |
---|
| 5969 | + | |
---|
| 5970 | + | 0 |
---|
| 5971 | + | |
---|
| 5972 | + | 0 |
---|
| 5973 | + | |
---|
| 5974 | + | T876 |
---|
| 5975 | + | |
---|
| 5976 | + | North Branford |
---|
| 5977 | + | |
---|
| 5978 | + | 41,720 |
---|
| 5979 | + | |
---|
| 5980 | + | 807,678 |
---|
| 5981 | + | |
---|
| 5982 | + | 0 |
---|
| 5983 | + | |
---|
| 5984 | + | T877 |
---|
| 5985 | + | |
---|
| 5986 | + | North Canaan |
---|
| 5987 | + | |
---|
| 5988 | + | 0 |
---|
| 5989 | + | |
---|
| 5990 | + | 408,849 |
---|
| 5991 | + | |
---|
| 5992 | + | 0 |
---|
| 5993 | + | |
---|
| 5994 | + | T878 |
---|
| 5995 | + | |
---|
| 5996 | + | North Haven |
---|
| 5997 | + | |
---|
| 5998 | + | 6,692 |
---|
| 5999 | + | |
---|
| 6000 | + | 0 |
---|
| 6001 | + | |
---|
| 6002 | + | 0 |
---|
| 6003 | + | |
---|
| 6004 | + | T879 |
---|
| 6005 | + | |
---|
| 6006 | + | North Stonington |
---|
| 6007 | + | |
---|
| 6008 | + | 9,502 |
---|
| 6009 | + | |
---|
| 6010 | + | 566,894 |
---|
| 6011 | + | |
---|
| 6012 | + | 0 |
---|
| 6013 | + | |
---|
| 6014 | + | T880 |
---|
| 6015 | + | |
---|
| 6016 | + | Norwalk |
---|
| 6017 | + | |
---|
| 6018 | + | 78,645 |
---|
| 6019 | + | |
---|
| 6020 | + | 11,243,340 |
---|
| 6021 | + | |
---|
| 6022 | + | 0 |
---|
| 6023 | + | |
---|
| 6024 | + | T881 |
---|
| 6025 | + | |
---|
| 6026 | + | Norwich |
---|
| 6027 | + | |
---|
| 6028 | + | 319,352 |
---|
| 6029 | + | |
---|
| 6030 | + | 36,209,664 |
---|
| 6031 | + | |
---|
| 6032 | + | 363,092 |
---|
| 6033 | + | |
---|
| 6034 | + | T882 |
---|
| 6035 | + | |
---|
| 6036 | + | Old Lyme |
---|
| 6037 | + | |
---|
| 6038 | + | 0 |
---|
| 6039 | + | |
---|
| 6040 | + | 0 |
---|
| 6041 | + | |
---|
| 6042 | + | 0 |
---|
| 6043 | + | |
---|
| 6044 | + | T883 |
---|
| 6045 | + | |
---|
| 6046 | + | Old Saybrook |
---|
| 6047 | + | |
---|
| 6048 | + | 4,652 |
---|
| 6049 | + | |
---|
| 6050 | + | 0 |
---|
| 6051 | + | |
---|
| 6052 | + | 0 |
---|
| 6053 | + | |
---|
| 6054 | + | T884 |
---|
| 6055 | + | |
---|
| 6056 | + | Orange |
---|
| 6057 | + | |
---|
| 6058 | + | 0 |
---|
| 6059 | + | |
---|
| 6060 | + | 0 |
---|
| 6061 | + | |
---|
| 6062 | + | 0 |
---|
| 6063 | + | |
---|
| 6064 | + | T885 |
---|
| 6065 | + | |
---|
| 6066 | + | Oxford |
---|
| 6067 | + | |
---|
| 6068 | + | 1,395 |
---|
| 6069 | + | |
---|
| 6070 | + | 0 |
---|
| 6071 | + | |
---|
| 6072 | + | 0 |
---|
| 6073 | + | |
---|
| 6074 | + | T886 |
---|
| 6075 | + | |
---|
| 6076 | + | Plainfield |
---|
| 6077 | + | |
---|
| 6078 | + | 105,120 |
---|
| 6079 | + | |
---|
| 6080 | + | 9,218,666 |
---|
| 6081 | + | |
---|
| 6082 | + | 0 |
---|
| 6083 | + | |
---|
| 6084 | + | T887 |
---|
| 6085 | + | |
---|
| 6086 | + | Plainville |
---|
| 6087 | + | |
---|
| 6088 | + | 122,075 |
---|
| 6089 | + | |
---|
| 6090 | + | 2,054,439 |
---|
| 6091 | + | |
---|
| 6092 | + | 0 |
---|
| 6093 | + | |
---|
| 6094 | + | T888 |
---|
| 6095 | + | |
---|
| 6096 | + | Plymouth |
---|
| 6097 | + | |
---|
| 6098 | + | 11,411 |
---|
| 6099 | + | |
---|
| 6100 | + | 0 |
---|
| 6101 | + | |
---|
| 6102 | + | 0 |
---|
| 6103 | + | |
---|
| 6104 | + | T889 |
---|
| 6105 | + | |
---|
| 6106 | + | Pomfret |
---|
| 6107 | + | |
---|
| 6108 | + | 4,591 |
---|
| 6109 | + | |
---|
| 6110 | + | 1,536,508 |
---|
| 6111 | + | |
---|
| 6112 | + | 0 |
---|
| 6113 | + | |
---|
| 6114 | + | T890 |
---|
| 6115 | + | |
---|
| 6116 | + | Portland |
---|
| 6117 | + | |
---|
| 6118 | + | 10,945 |
---|
| 6119 | + | |
---|
| 6120 | + | 0 |
---|
| 6121 | + | |
---|
| 6122 | + | 0 |
---|
| 6123 | + | |
---|
| 6124 | + | T891 |
---|
| 6125 | + | |
---|
| 6126 | + | Preston |
---|
| 6127 | + | |
---|
| 6128 | + | 20,700 |
---|
| 6129 | + | |
---|
| 6130 | + | 1,506,009 |
---|
| 6131 | + | |
---|
| 6132 | + | 0 |
---|
| 6133 | + | |
---|
| 6134 | + | T892 |
---|
| 6135 | + | |
---|
| 6136 | + | Prospect |
---|
| 6137 | + | |
---|
| 6138 | + | 0 |
---|
| 6139 | + | |
---|
| 6140 | + | 0 |
---|
| 6141 | + | |
---|
| 6142 | + | 0 |
---|
| 6143 | + | |
---|
| 6144 | + | T893 |
---|
| 6145 | + | |
---|
| 6146 | + | Putnam |
---|
| 6147 | + | |
---|
| 6148 | + | 65,727 |
---|
| 6149 | + | |
---|
| 6150 | + | 8,340,282 |
---|
| 6151 | + | |
---|
| 6152 | + | 0 |
---|
| 6153 | + | |
---|
| 6154 | + | T894 |
---|
| 6155 | + | |
---|
| 6156 | + | Redding |
---|
| 6157 | + | |
---|
| 6158 | + | 547 |
---|
| 6159 | + | |
---|
| 6160 | + | 0 |
---|
| 6161 | + | |
---|
| 6162 | + | 0 |
---|
| 6163 | + | |
---|
| 6164 | + | T895 |
---|
| 6165 | + | |
---|
| 6166 | + | Ridgefield |
---|
| 6167 | + | |
---|
| 6168 | + | 578 |
---|
| 6169 | + | |
---|
| 6170 | + | 0 |
---|
| 6171 | + | |
---|
| 6172 | + | 0 |
---|
| 6173 | + | |
---|
| 6174 | + | T896 |
---|
| 6175 | + | |
---|
| 6176 | + | Rocky Hill |
---|
| 6177 | + | |
---|
| 6178 | + | 9,694 |
---|
| 6179 | + | |
---|
| 6180 | + | 0 |
---|
| 6181 | + | |
---|
| 6182 | + | 0 |
---|
| 6183 | + | |
---|
| 6184 | + | T897 |
---|
| 6185 | + | |
---|
| 6186 | + | Roxbury |
---|
| 6187 | + | |
---|
| 6188 | + | 0 |
---|
| 6189 | + | |
---|
| 6190 | + | 0 |
---|
| 6191 | + | |
---|
| 6192 | + | 0 |
---|
| 6193 | + | |
---|
| 6194 | + | T898 |
---|
| 6195 | + | |
---|
| 6196 | + | Salem |
---|
| 6197 | + | |
---|
| 6198 | + | 4,126 |
---|
| 6199 | + | |
---|
| 6200 | + | 914,794 |
---|
| 6201 | + | |
---|
| 6202 | + | 0 |
---|
| 6203 | + | |
---|
| 6204 | + | T899 |
---|
| 6205 | + | |
---|
| 6206 | + | Salisbury |
---|
| 6207 | + | |
---|
| 6208 | + | 0 |
---|
| 6209 | + | |
---|
| 6210 | + | 0 |
---|
| 6211 | + | |
---|
| 6212 | + | 0 |
---|
| 6213 | + | |
---|
| 6214 | + | T900 |
---|
| 6215 | + | |
---|
| 6216 | + | Scotland |
---|
| 6217 | + | |
---|
| 6218 | + | 1,746 |
---|
| 6219 | + | |
---|
| 6220 | + | 426,900 |
---|
| 6221 | + | |
---|
| 6222 | + | 0 |
---|
| 6223 | + | |
---|
| 6224 | + | T901 |
---|
| 6225 | + | |
---|
| 6226 | + | Seymour |
---|
| 6227 | + | |
---|
| 6228 | + | 75,666 |
---|
| 6229 | + | |
---|
| 6230 | + | 2,008,197 |
---|
| 6231 | + | |
---|
| 6232 | + | 0 |
---|
| 6233 | + | |
---|
| 6234 | + | T902 |
---|
| 6235 | + | |
---|
| 6236 | + | Sharon |
---|
| 6237 | + | |
---|
| 6238 | + | 0 |
---|
| 6239 | + | |
---|
| 6240 | + | 0 |
---|
| 6241 | + | |
---|
| 6242 | + | 0 |
---|
| 6243 | + | |
---|
| 6244 | + | T903 |
---|
| 6245 | + | |
---|
| 6246 | + | Shelton |
---|
| 6247 | + | |
---|
| 6248 | + | 37,740 |
---|
| 6249 | + | |
---|
| 6250 | + | 0 |
---|
| 6251 | + | |
---|
| 6252 | + | 0 |
---|
| 6253 | + | |
---|
| 6254 | + | T904 |
---|
| 6255 | + | |
---|
| 6256 | + | Sherman |
---|
| 6257 | + | |
---|
| 6258 | + | 199 |
---|
| 6259 | + | |
---|
| 6260 | + | 0 |
---|
| 6261 | + | |
---|
| 6262 | + | 0 |
---|
| 6263 | + | |
---|
| 6264 | + | T905 |
---|
| 6265 | + | |
---|
| 6266 | + | Simsbury |
---|
| 6267 | + | |
---|
| 6268 | + | 12,604 |
---|
| 6269 | + | |
---|
| 6270 | + | 0 |
---|
| 6271 | + | |
---|
| 6272 | + | 273,824 |
---|
| 6273 | + | |
---|
| 6274 | + | T906 |
---|
| 6275 | + | |
---|
| 6276 | + | Somers |
---|
| 6277 | + | |
---|
| 6278 | + | 10,571 |
---|
| 6279 | + | |
---|
| 6280 | + | 2,964,727 |
---|
| 6281 | + | |
---|
| 6282 | + | 0 |
---|
| 6283 | + | |
---|
| 6284 | + | T907 |
---|
| 6285 | + | |
---|
| 6286 | + | South Windsor |
---|
| 6287 | + | |
---|
| 6288 | + | 9,956 |
---|
| 6289 | + | |
---|
| 6290 | + | 0 |
---|
| 6291 | + | |
---|
| 6292 | + | 0 |
---|
| 6293 | + | |
---|
| 6294 | + | T908 |
---|
| 6295 | + | |
---|
| 6296 | + | Southbury |
---|
| 6297 | + | |
---|
| 6298 | + | 0 |
---|
| 6299 | + | |
---|
| 6300 | + | 0 |
---|
| 6301 | + | |
---|
| 6302 | + | 0 |
---|
| 6303 | + | |
---|
| 6304 | + | T909 |
---|
| 6305 | + | |
---|
| 6306 | + | Southington |
---|
| 6307 | + | |
---|
| 6308 | + | 15,104 |
---|
| 6309 | + | |
---|
| 6310 | + | 0 |
---|
| 6311 | + | |
---|
| 6312 | + | 0 |
---|
| 6313 | + | |
---|
| 6314 | + | T910 |
---|
| 6315 | + | |
---|
| 6316 | + | Sprague |
---|
| 6317 | + | |
---|
| 6318 | + | 15,783 |
---|
| 6319 | + | |
---|
| 6320 | + | 1,567,364 |
---|
| 6321 | + | |
---|
| 6322 | + | 0 |
---|
| 6323 | + | |
---|
| 6324 | + | T911 |
---|
| 6325 | + | |
---|
| 6326 | + | Stafford |
---|
| 6327 | + | |
---|
| 6328 | + | 25,081 |
---|
| 6329 | + | |
---|
| 6330 | + | 1,958,098 |
---|
| 6331 | + | |
---|
| 6332 | + | 5,541 |
---|
| 6333 | + | |
---|
| 6334 | + | T912 |
---|
| 6335 | + | |
---|
| 6336 | + | Stamford |
---|
| 6337 | + | |
---|
| 6338 | + | 329,862 |
---|
| 6339 | + | |
---|
| 6340 | + | 10,803,759 |
---|
| 6341 | + | |
---|
| 6342 | + | 0 |
---|
| 6343 | + | |
---|
| 6344 | + | T913 |
---|
| 6345 | + | |
---|
| 6346 | + | Sterling |
---|
| 6347 | + | |
---|
| 6348 | + | 11,144 |
---|
| 6349 | + | |
---|
| 6350 | + | 1,598,108 |
---|
| 6351 | + | |
---|
| 6352 | + | 0 |
---|
| 6353 | + | |
---|
| 6354 | + | T914 |
---|
| 6355 | + | |
---|
| 6356 | + | Stonington |
---|
| 6357 | + | |
---|
| 6358 | + | 8,228 |
---|
| 6359 | + | |
---|
| 6360 | + | 0 |
---|
| 6361 | + | |
---|
| 6362 | + | 0 |
---|
| 6363 | + | |
---|
| 6364 | + | T915 |
---|
| 6365 | + | |
---|
| 6366 | + | Stratford |
---|
| 6367 | + | |
---|
| 6368 | + | 113,549 |
---|
| 6369 | + | |
---|
| 6370 | + | 0 |
---|
| 6371 | + | |
---|
| 6372 | + | 0 |
---|
| 6373 | + | |
---|
| 6374 | + | T916 |
---|
| 6375 | + | |
---|
| 6376 | + | Suffield |
---|
| 6377 | + | |
---|
| 6378 | + | 8,139 |
---|
| 6379 | + | |
---|
| 6380 | + | 1,866,344 |
---|
| 6381 | + | |
---|
| 6382 | + | 0 |
---|
| 6383 | + | |
---|
| 6384 | + | T917 |
---|
| 6385 | + | |
---|
| 6386 | + | Thomaston |
---|
| 6387 | + | |
---|
| 6388 | + | 11,138 |
---|
| 6389 | + | |
---|
| 6390 | + | 1,687,445 |
---|
| 6391 | + | |
---|
| 6392 | + | 0 |
---|
| 6393 | + | |
---|
| 6394 | + | T918 |
---|
| 6395 | + | |
---|
| 6396 | + | Thompson |
---|
| 6397 | + | |
---|
| 6398 | + | 47,434 |
---|
| 6399 | + | |
---|
| 6400 | + | 4,520,822 |
---|
| 6401 | + | |
---|
| 6402 | + | 0 |
---|
| 6403 | + | |
---|
| 6404 | + | T919 |
---|
| 6405 | + | |
---|
| 6406 | + | Tolland |
---|
| 6407 | + | |
---|
| 6408 | + | 8,436 |
---|
| 6409 | + | |
---|
| 6410 | + | 2,139,835 |
---|
| 6411 | + | |
---|
| 6412 | + | 0 |
---|
| 6413 | + | |
---|
| 6414 | + | T920 |
---|
| 6415 | + | |
---|
| 6416 | + | Torrington |
---|
| 6417 | + | |
---|
| 6418 | + | 129,092 |
---|
| 6419 | + | |
---|
| 6420 | + | 4,896,573 |
---|
| 6421 | + | |
---|
| 6422 | + | 0 |
---|
| 6423 | + | |
---|
| 6424 | + | T921 |
---|
| 6425 | + | |
---|
| 6426 | + | Trumbull |
---|
| 6427 | + | |
---|
| 6428 | + | 15,259 |
---|
| 6429 | + | |
---|
| 6430 | + | 0 |
---|
| 6431 | + | |
---|
| 6432 | + | 0 |
---|
| 6433 | + | |
---|
| 6434 | + | T922 |
---|
| 6435 | + | |
---|
| 6436 | + | Union |
---|
| 6437 | + | |
---|
| 6438 | + | 1,562 |
---|
| 6439 | + | |
---|
| 6440 | + | 0 |
---|
| 6441 | + | |
---|
| 6442 | + | 0 |
---|
| 6443 | + | |
---|
| 6444 | + | T923 |
---|
| 6445 | + | |
---|
| 6446 | + | Vernon |
---|
| 6447 | + | |
---|
| 6448 | + | 227,337 |
---|
| 6449 | + | |
---|
| 6450 | + | 19,250,233 |
---|
| 6451 | + | |
---|
| 6452 | + | 0 |
---|
| 6453 | + | |
---|
| 6454 | + | T924 |
---|
| 6455 | + | |
---|
| 6456 | + | Voluntown |
---|
| 6457 | + | |
---|
| 6458 | + | 7,786 |
---|
| 6459 | + | |
---|
| 6460 | + | 1,501,573 |
---|
| 6461 | + | |
---|
| 6462 | + | 0 |
---|
| 6463 | + | |
---|
| 6464 | + | T925 |
---|
| 6465 | + | |
---|
| 6466 | + | Wallingford |
---|
| 6467 | + | |
---|
| 6468 | + | 265,405 |
---|
| 6469 | + | |
---|
| 6470 | + | 2,130,152 |
---|
| 6471 | + | |
---|
| 6472 | + | 0 |
---|
| 6473 | + | |
---|
| 6474 | + | T926 |
---|
| 6475 | + | |
---|
| 6476 | + | Warren |
---|
| 6477 | + | |
---|
| 6478 | + | 0 |
---|
| 6479 | + | |
---|
| 6480 | + | 0 |
---|
| 6481 | + | |
---|
| 6482 | + | 0 |
---|
| 6483 | + | |
---|
| 6484 | + | T927 |
---|
| 6485 | + | |
---|
| 6486 | + | Washington |
---|
| 6487 | + | |
---|
| 6488 | + | 0 |
---|
| 6489 | + | |
---|
| 6490 | + | 0 |
---|
| 6491 | + | |
---|
| 6492 | + | 0 |
---|
| 6493 | + | |
---|
| 6494 | + | T928 |
---|
| 6495 | + | |
---|
| 6496 | + | Waterbury |
---|
| 6497 | + | |
---|
| 6498 | + | 1,894,809 |
---|
| 6499 | + | |
---|
| 6500 | + | 133,606,066 |
---|
| 6501 | + | |
---|
| 6502 | + | 9,551,402 |
---|
| 6503 | + | |
---|
| 6504 | + | T929 |
---|
| 6505 | + | |
---|
| 6506 | + | Waterford |
---|
| 6507 | + | |
---|
| 6508 | + | 11,697 |
---|
| 6509 | + | |
---|
| 6510 | + | 0 |
---|
| 6511 | + | |
---|
| 6512 | + | 0 |
---|
| 6513 | + | |
---|
| 6514 | + | T930 |
---|
| 6515 | + | |
---|
| 6516 | + | Watertown |
---|
| 6517 | + | |
---|
| 6518 | + | 4,768 |
---|
| 6519 | + | |
---|
| 6520 | + | 2,350,635 |
---|
| 6521 | + | |
---|
| 6522 | + | 0 |
---|
| 6523 | + | |
---|
| 6524 | + | T931 |
---|
| 6525 | + | |
---|
| 6526 | + | West Hartford |
---|
| 6527 | + | |
---|
| 6528 | + | 72,142 |
---|
| 6529 | + | |
---|
| 6530 | + | 0 |
---|
| 6531 | + | |
---|
| 6532 | + | 172,669 |
---|
| 6533 | + | |
---|
| 6534 | + | T932 |
---|
| 6535 | + | |
---|
| 6536 | + | West Haven |
---|
| 6537 | + | |
---|
| 6538 | + | 206,749 |
---|
| 6539 | + | |
---|
| 6540 | + | 45,140,487 |
---|
| 6541 | + | |
---|
| 6542 | + | 842,858 |
---|
| 6543 | + | |
---|
| 6544 | + | T933 |
---|
| 6545 | + | |
---|
| 6546 | + | Westbrook |
---|
| 6547 | + | |
---|
| 6548 | + | 1,211 |
---|
| 6549 | + | |
---|
| 6550 | + | 0 |
---|
| 6551 | + | |
---|
| 6552 | + | 0 |
---|
| 6553 | + | |
---|
| 6554 | + | T934 |
---|
| 6555 | + | |
---|
| 6556 | + | Weston |
---|
| 6557 | + | |
---|
| 6558 | + | 80 |
---|
| 6559 | + | |
---|
| 6560 | + | 0 |
---|
| 6561 | + | |
---|
| 6562 | + | 0 |
---|
| 6563 | + | |
---|
| 6564 | + | T935 |
---|
| 6565 | + | |
---|
| 6566 | + | Westport |
---|
| 6567 | + | |
---|
| 6568 | + | 155 |
---|
| 6569 | + | |
---|
| 6570 | + | 0 |
---|
| 6571 | + | |
---|
| 6572 | + | 0 |
---|
| 6573 | + | |
---|
| 6574 | + | T936 |
---|
| 6575 | + | |
---|
| 6576 | + | Wethersfield |
---|
| 6577 | + | |
---|
| 6578 | + | 31,155 |
---|
| 6579 | + | |
---|
| 6580 | + | 0 |
---|
| 6581 | + | |
---|
| 6582 | + | 0 |
---|
| 6583 | + | |
---|
| 6584 | + | T937 |
---|
| 6585 | + | |
---|
| 6586 | + | Willington |
---|
| 6587 | + | |
---|
| 6588 | + | 0 |
---|
| 6589 | + | |
---|
| 6590 | + | 1,091,148 |
---|
| 6591 | + | |
---|
| 6592 | + | 0 |
---|
| 6593 | + | |
---|
| 6594 | + | T938 |
---|
| 6595 | + | |
---|
| 6596 | + | Wilton |
---|
| 6597 | + | |
---|
| 6598 | + | 145 |
---|
| 6599 | + | |
---|
| 6600 | + | 0 |
---|
| 6601 | + | |
---|
| 6602 | + | 0 |
---|
| 6603 | + | |
---|
| 6604 | + | T939 |
---|
| 6605 | + | |
---|
| 6606 | + | Winchester |
---|
| 6607 | + | |
---|
| 6608 | + | 10,628 |
---|
| 6609 | + | |
---|
| 6610 | + | 8,024,957 |
---|
| 6611 | + | |
---|
| 6612 | + | 0 |
---|
| 6613 | + | |
---|
| 6614 | + | T940 |
---|
| 6615 | + | |
---|
| 6616 | + | Windham |
---|
| 6617 | + | |
---|
| 6618 | + | 276,729 |
---|
| 6619 | + | |
---|
| 6620 | + | 26,582,071 |
---|
| 6621 | + | |
---|
| 6622 | + | 796,708 |
---|
| 6623 | + | |
---|
| 6624 | + | T941 |
---|
| 6625 | + | |
---|
| 6626 | + | Windsor |
---|
| 6627 | + | |
---|
| 6628 | + | 58,218 |
---|
| 6629 | + | |
---|
| 6630 | + | 12,130,392 |
---|
| 6631 | + | |
---|
| 6632 | + | 0 |
---|
| 6633 | + | |
---|
| 6634 | + | T942 |
---|
| 6635 | + | |
---|
| 6636 | + | Windsor Locks |
---|
| 6637 | + | |
---|
| 6638 | + | 22,431 |
---|
| 6639 | + | |
---|
| 6640 | + | 5,167,806 |
---|
| 6641 | + | |
---|
| 6642 | + | 0 |
---|
| 6643 | + | |
---|
| 6644 | + | T943 |
---|
| 6645 | + | |
---|
| 6646 | + | Wolcott |
---|
| 6647 | + | |
---|
| 6648 | + | 4,249 |
---|
| 6649 | + | |
---|
| 6650 | + | 6,711,788 |
---|
| 6651 | + | |
---|
| 6652 | + | 0 |
---|
| 6653 | + | |
---|
| 6654 | + | T944 |
---|
| 6655 | + | |
---|
| 6656 | + | Woodbridge |
---|
| 6657 | + | |
---|
| 6658 | + | 0 |
---|
| 6659 | + | |
---|
| 6660 | + | 0 |
---|
| 6661 | + | |
---|
| 6662 | + | 0 |
---|
| 6663 | + | |
---|
| 6664 | + | T945 |
---|
| 6665 | + | |
---|
| 6666 | + | Woodbury |
---|
| 6667 | + | |
---|
| 6668 | + | 0 |
---|
| 6669 | + | |
---|
| 6670 | + | 0 |
---|
| 6671 | + | |
---|
| 6672 | + | 0 |
---|
| 6673 | + | |
---|
| 6674 | + | T946 |
---|
| 6675 | + | |
---|
| 6676 | + | Woodstock |
---|
| 6677 | + | |
---|
| 6678 | + | 9,177 |
---|
| 6679 | + | |
---|
| 6680 | + | 1,606,963 |
---|
| 6681 | + | |
---|
| 6682 | + | 0 |
---|
| 6683 | + | |
---|
| 6684 | + | T947 |
---|
| 6685 | + | |
---|
| 6686 | + | Bantam (Bor.) |
---|
| 6687 | + | |
---|
| 6688 | + | 0 |
---|
| 6689 | + | |
---|
| 6690 | + | 0 |
---|
| 6691 | + | |
---|
| 6692 | + | 0 |
---|
| 6693 | + | |
---|
| 6694 | + | T948 |
---|
| 6695 | + | |
---|
| 6696 | + | Danielson (Bor.) |
---|
| 6697 | + | |
---|
| 6698 | + | 0 |
---|
| 6699 | + | |
---|
| 6700 | + | 0 |
---|
| 6701 | + | |
---|
| 6702 | + | 0 |
---|
| 6703 | + | |
---|
| 6704 | + | T949 |
---|
| 6705 | + | |
---|
| 6706 | + | Fenwick (Bor.) |
---|
| 6707 | + | |
---|
| 6708 | + | 0 |
---|
| 6709 | + | |
---|
| 6710 | + | 0 |
---|
| 6711 | + | |
---|
| 6712 | + | 0 |
---|
| 6713 | + | |
---|
| 6714 | + | T950 |
---|
| 6715 | + | |
---|
| 6716 | + | Groton (City of) |
---|
| 6717 | + | |
---|
| 6718 | + | 0 |
---|
| 6719 | + | |
---|
| 6720 | + | 0 |
---|
| 6721 | + | |
---|
| 6722 | + | 0 |
---|
| 6723 | + | |
---|
| 6724 | + | T951 |
---|
| 6725 | + | |
---|
| 6726 | + | Groton Long Point |
---|
| 6727 | + | |
---|
| 6728 | + | 0 |
---|
| 6729 | + | |
---|
| 6730 | + | 0 |
---|
| 6731 | + | |
---|
| 6732 | + | 0 |
---|
| 6733 | + | |
---|
| 6734 | + | T952 |
---|
| 6735 | + | |
---|
| 6736 | + | Jewett City (Bor.) |
---|
| 6737 | + | |
---|
| 6738 | + | 0 |
---|
| 6739 | + | |
---|
| 6740 | + | 0 |
---|
| 6741 | + | |
---|
| 6742 | + | 0 |
---|
| 6743 | + | |
---|
| 6744 | + | T953 |
---|
| 6745 | + | |
---|
| 6746 | + | Litchfield (Bor.) |
---|
| 6747 | + | |
---|
| 6748 | + | 0 |
---|
| 6749 | + | |
---|
| 6750 | + | 0 |
---|
| 6751 | + | |
---|
| 6752 | + | 0 |
---|
| 6753 | + | |
---|
| 6754 | + | T954 |
---|
| 6755 | + | |
---|
| 6756 | + | Newtown (Bor.) |
---|
| 6757 | + | |
---|
| 6758 | + | 0 |
---|
| 6759 | + | |
---|
| 6760 | + | 0 |
---|
| 6761 | + | |
---|
| 6762 | + | 0 |
---|
| 6763 | + | |
---|
| 6764 | + | T955 |
---|
| 6765 | + | |
---|
| 6766 | + | Stonington (Bor.) |
---|
| 6767 | + | |
---|
| 6768 | + | 0 |
---|
| 6769 | + | |
---|
| 6770 | + | 0 |
---|
| 6771 | + | |
---|
| 6772 | + | 0 |
---|
| 6773 | + | |
---|
| 6774 | + | T956 |
---|
| 6775 | + | |
---|
| 6776 | + | Woodmont (Bor.) |
---|
| 6777 | + | |
---|
| 6778 | + | 0 |
---|
| 6779 | + | |
---|
| 6780 | + | 0 |
---|
| 6781 | + | |
---|
| 6782 | + | 0 |
---|
| 6783 | + | |
---|
| 6784 | + | T957 |
---|
| 6785 | + | |
---|
| 6786 | + | District No. 1 |
---|
| 6787 | + | |
---|
| 6788 | + | 3,239 |
---|
| 6789 | + | |
---|
| 6790 | + | 0 |
---|
| 6791 | + | |
---|
| 6792 | + | 0 |
---|
| 6793 | + | |
---|
| 6794 | + | T958 |
---|
| 6795 | + | |
---|
| 6796 | + | District No. 4 |
---|
| 6797 | + | |
---|
| 6798 | + | 11,289 |
---|
| 6799 | + | |
---|
| 6800 | + | 0 |
---|
| 6801 | + | |
---|
| 6802 | + | 0 |
---|
| 6803 | + | |
---|
| 6804 | + | T959 |
---|
| 6805 | + | |
---|
| 6806 | + | District No. 5 |
---|
| 6807 | + | |
---|
| 6808 | + | 3,181 |
---|
| 6809 | + | |
---|
| 6810 | + | 0 |
---|
| 6811 | + | |
---|
| 6812 | + | 0 |
---|
| 6813 | + | |
---|
| 6814 | + | T960 |
---|
| 6815 | + | |
---|
| 6816 | + | District No. 6 |
---|
| 6817 | + | |
---|
| 6818 | + | 433 |
---|
| 6819 | + | |
---|
| 6820 | + | 0 |
---|
| 6821 | + | |
---|
| 6822 | + | 0 |
---|
| 6823 | + | |
---|
| 6824 | + | T961 |
---|
| 6825 | + | |
---|
| 6826 | + | District No. 7 |
---|
| 6827 | + | |
---|
| 6828 | + | 5,424 |
---|
| 6829 | + | |
---|
| 6830 | + | 0 |
---|
| 6831 | + | |
---|
| 6832 | + | 0 |
---|
| 6833 | + | |
---|
| 6834 | + | T962 |
---|
| 6835 | + | |
---|
| 6836 | + | District No. 8 |
---|
| 6837 | + | |
---|
| 6838 | + | 23,635 |
---|
| 6839 | + | |
---|
| 6840 | + | 0 |
---|
| 6841 | + | |
---|
| 6842 | + | 0 |
---|
| 6843 | + | |
---|
| 6844 | + | T963 |
---|
| 6845 | + | |
---|
| 6846 | + | District No. 10 |
---|
| 6847 | + | |
---|
| 6848 | + | 2,309 |
---|
| 6849 | + | |
---|
| 6850 | + | 0 |
---|
| 6851 | + | |
---|
| 6852 | + | 0 |
---|
| 6853 | + | |
---|
| 6854 | + | T964 |
---|
| 6855 | + | |
---|
| 6856 | + | District No. 12 |
---|
| 6857 | + | |
---|
| 6858 | + | 67 |
---|
| 6859 | + | |
---|
| 6860 | + | 0 |
---|
| 6861 | + | |
---|
| 6862 | + | 0 |
---|
| 6863 | + | |
---|
| 6864 | + | T965 |
---|
| 6865 | + | |
---|
| 6866 | + | District No. 13 |
---|
| 6867 | + | |
---|
| 6868 | + | 9,254 |
---|
| 6869 | + | |
---|
| 6870 | + | 0 |
---|
| 6871 | + | |
---|
| 6872 | + | 0 |
---|
| 6873 | + | |
---|
| 6874 | + | T966 |
---|
| 6875 | + | |
---|
| 6876 | + | District No. 14 |
---|
| 6877 | + | |
---|
| 6878 | + | 5,327 |
---|
| 6879 | + | |
---|
| 6880 | + | 0 |
---|
| 6881 | + | |
---|
| 6882 | + | 0 |
---|
| 6883 | + | |
---|
| 6884 | + | T967 |
---|
| 6885 | + | |
---|
| 6886 | + | District No. 15 |
---|
| 6887 | + | |
---|
| 6888 | + | 932 |
---|
| 6889 | + | |
---|
| 6890 | + | 0 |
---|
| 6891 | + | |
---|
| 6892 | + | 0 |
---|
| 6893 | + | |
---|
| 6894 | + | T968 |
---|
| 6895 | + | |
---|
| 6896 | + | District No. 16 |
---|
| 6897 | + | |
---|
| 6898 | + | 1,986 |
---|
| 6899 | + | |
---|
| 6900 | + | 0 |
---|
| 6901 | + | |
---|
| 6902 | + | 0 |
---|
| 6903 | + | |
---|
| 6904 | + | T969 |
---|
| 6905 | + | |
---|
| 6906 | + | District No. 17 |
---|
| 6907 | + | |
---|
| 6908 | + | 6,426 |
---|
| 6909 | + | |
---|
| 6910 | + | 0 |
---|
| 6911 | + | |
---|
| 6912 | + | 0 |
---|
| 6913 | + | |
---|
| 6914 | + | T970 |
---|
| 6915 | + | |
---|
| 6916 | + | District No. 18 |
---|
| 6917 | + | |
---|
| 6918 | + | 2,736 |
---|
| 6919 | + | |
---|
| 6920 | + | 0 |
---|
| 6921 | + | |
---|
| 6922 | + | 0 |
---|
| 6923 | + | |
---|
| 6924 | + | T971 |
---|
| 6925 | + | |
---|
| 6926 | + | District No. 19 |
---|
| 6927 | + | |
---|
| 6928 | + | 55,451 |
---|
| 6929 | + | |
---|
| 6930 | + | 0 |
---|
| 6931 | + | |
---|
| 6932 | + | 0 |
---|
| 6933 | + | |
---|
| 6934 | + | T972 |
---|
| 6935 | + | |
---|
| 6936 | + | Education Conn |
---|
| 6937 | + | |
---|
| 6938 | + | 131,299 |
---|
| 6939 | + | |
---|
| 6940 | + | 0 |
---|
| 6941 | + | |
---|
| 6942 | + | 0 |
---|
| 6943 | + | |
---|
| 6944 | + | T973 |
---|
| 6945 | + | |
---|
| 6946 | + | EASTCONN |
---|
| 6947 | + | |
---|
| 6948 | + | 30,177 |
---|
| 6949 | + | |
---|
| 6950 | + | 0 |
---|
| 6951 | + | |
---|
| 6952 | + | 0 |
---|
| 6953 | + | |
---|
| 6954 | + | T974 |
---|
| 6955 | + | |
---|
| 6956 | + | SDE Admin Costs |
---|
| 6957 | + | |
---|
| 6958 | + | 1,019,198 |
---|
| 6959 | + | |
---|
| 6960 | + | 0 |
---|
| 6961 | + | |
---|
| 6962 | + | 0 |
---|
| 6963 | + | |
---|
| 6964 | + | T975 |
---|
| 6965 | + | |
---|
| 6966 | + | Blmfld Cntr FD |
---|
| 6967 | + | |
---|
| 6968 | + | 0 |
---|
| 6969 | + | |
---|
| 6970 | + | 0 |
---|
| 6971 | + | |
---|
| 6972 | + | 0 |
---|
| 6973 | + | |
---|
| 6974 | + | T976 |
---|
| 6975 | + | |
---|
| 6976 | + | Blmfld Blue Hills FD |
---|
| 6977 | + | |
---|
| 6978 | + | 0 |
---|
| 6979 | + | |
---|
| 6980 | + | 0 |
---|
| 6981 | + | |
---|
| 6982 | + | 0 |
---|
| 6983 | + | |
---|
| 6984 | + | T977 |
---|
| 6985 | + | |
---|
| 6986 | + | Cromwell FD |
---|
| 6987 | + | |
---|
| 6988 | + | 0 |
---|
| 6989 | + | |
---|
| 6990 | + | 0 |
---|
| 6991 | + | |
---|
| 6992 | + | 0 |
---|
| 6993 | + | |
---|
| 6994 | + | T978 |
---|
| 6995 | + | |
---|
| 6996 | + | Hazardville FD #3 |
---|
| 6997 | + | |
---|
| 6998 | + | 0 |
---|
| 6999 | + | |
---|
| 7000 | + | 0 |
---|
| 7001 | + | |
---|
| 7002 | + | 0 |
---|
| 7003 | + | |
---|
| 7004 | + | T979 |
---|
| 7005 | + | |
---|
| 7006 | + | Enfield Thmpsnvll |
---|
| 7007 | + | |
---|
| 7008 | + | 0 |
---|
| 7009 | + | |
---|
| 7010 | + | 0 |
---|
| 7011 | + | |
---|
| 7012 | + | 0 |
---|
| 7013 | + | |
---|
| 7014 | + | T980 |
---|
| 7015 | + | |
---|
| 7016 | + | Manchester - 8th Utility Dist |
---|
| 7017 | + | |
---|
| 7018 | + | 0 |
---|
| 7019 | + | |
---|
| 7020 | + | 0 |
---|
| 7021 | + | |
---|
| 7022 | + | 0 |
---|
| 7023 | + | |
---|
| 7024 | + | T981 |
---|
| 7025 | + | |
---|
| 7026 | + | Groton: Poq. Brdg FD |
---|
| 7027 | + | |
---|
| 7028 | + | 0 |
---|
| 7029 | + | |
---|
| 7030 | + | 0 |
---|
| 7031 | + | |
---|
| 7032 | + | 0 |
---|
| 7033 | + | |
---|
| 7034 | + | T982 |
---|
| 7035 | + | |
---|
| 7036 | + | Middletown City FD |
---|
| 7037 | + | |
---|
| 7038 | + | 0 |
---|
| 7039 | + | |
---|
| 7040 | + | 0 |
---|
| 7041 | + | |
---|
| 7042 | + | 0 |
---|
| 7043 | + | |
---|
| 7044 | + | T983 |
---|
| 7045 | + | |
---|
| 7046 | + | Middletown South Fire |
---|
| 7047 | + | |
---|
| 7048 | + | 0 |
---|
| 7049 | + | |
---|
| 7050 | + | 0 |
---|
| 7051 | + | |
---|
| 7052 | + | 0 |
---|
| 7053 | + | |
---|
| 7054 | + | T984 |
---|
| 7055 | + | |
---|
| 7056 | + | N. Milford FD |
---|
| 7057 | + | |
---|
| 7058 | + | 0 |
---|
| 7059 | + | |
---|
| 7060 | + | 0 |
---|
| 7061 | + | |
---|
| 7062 | + | 0 |
---|
| 7063 | + | |
---|
| 7064 | + | T985 |
---|
| 7065 | + | |
---|
| 7066 | + | Norwich - CCD |
---|
| 7067 | + | |
---|
| 7068 | + | 0 |
---|
| 7069 | + | |
---|
| 7070 | + | 0 |
---|
| 7071 | + | |
---|
| 7072 | + | 0 |
---|
| 7073 | + | |
---|
| 7074 | + | T986 |
---|
| 7075 | + | |
---|
| 7076 | + | Norwich - TCD |
---|
| 7077 | + | |
---|
| 7078 | + | 0 |
---|
| 7079 | + | |
---|
| 7080 | + | 0 |
---|
| 7081 | + | |
---|
| 7082 | + | 0 |
---|
| 7083 | + | |
---|
| 7084 | + | T987 |
---|
| 7085 | + | |
---|
| 7086 | + | Simsbury FD |
---|
| 7087 | + | |
---|
| 7088 | + | 0 |
---|
| 7089 | + | |
---|
| 7090 | + | 0 |
---|
| 7091 | + | |
---|
| 7092 | + | 0 |
---|
| 7093 | + | |
---|
| 7094 | + | T988 |
---|
| 7095 | + | |
---|
| 7096 | + | Plainfield FD |
---|
| 7097 | + | |
---|
| 7098 | + | 0 |
---|
| 7099 | + | |
---|
| 7100 | + | 0 |
---|
| 7101 | + | |
---|
| 7102 | + | 0 |
---|
| 7103 | + | |
---|
| 7104 | + | T989 |
---|
| 7105 | + | |
---|
| 7106 | + | W. Putnam Dist |
---|
| 7107 | + | |
---|
| 7108 | + | 0 |
---|
| 7109 | + | |
---|
| 7110 | + | 0 |
---|
| 7111 | + | |
---|
| 7112 | + | 0 |
---|
| 7113 | + | |
---|
| 7114 | + | T990 |
---|
| 7115 | + | |
---|
| 7116 | + | Wndhm Spec Svc Dist #2 |
---|
| 7117 | + | |
---|
| 7118 | + | 0 |
---|
| 7119 | + | |
---|
| 7120 | + | 0 |
---|
| 7121 | + | |
---|
| 7122 | + | 0 |
---|
| 7123 | + | |
---|
| 7124 | + | T991 |
---|
| 7125 | + | |
---|
| 7126 | + | W Haven 1st Center |
---|
| 7127 | + | |
---|
| 7128 | + | 0 |
---|
| 7129 | + | |
---|
| 7130 | + | 0 |
---|
| 7131 | + | |
---|
| 7132 | + | 0 |
---|
| 7133 | + | |
---|
| 7134 | + | T992 |
---|
| 7135 | + | |
---|
| 7136 | + | Allingtown |
---|
| 7137 | + | |
---|
| 7138 | + | 0 |
---|
| 7139 | + | |
---|
| 7140 | + | 0 |
---|
| 7141 | + | |
---|
| 7142 | + | 0 |
---|
| 7143 | + | |
---|
| 7144 | + | T993 |
---|
| 7145 | + | |
---|
| 7146 | + | W. Shore FD |
---|
| 7147 | + | |
---|
| 7148 | + | 0 |
---|
| 7149 | + | |
---|
| 7150 | + | 0 |
---|
| 7151 | + | |
---|
| 7152 | + | 0 |
---|
| 7153 | + | |
---|
| 7154 | + | T994 |
---|
| 7155 | + | |
---|
| 7156 | + | Various Fire Dist |
---|
| 7157 | + | |
---|
| 7158 | + | 0 |
---|
| 7159 | + | |
---|
| 7160 | + | 0 |
---|
| 7161 | + | |
---|
| 7162 | + | 0 |
---|
| 7163 | + | |
---|
| 7164 | + | T995 |
---|