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General Assembly Raised Bill No. 7375
January Session, 2019
LCO No. 5703
Referred to Committee on FINANCE, REVENUE AND
BONDING
Introduced by:
(FIN)
AN ACT CONCERNING TH E LEGISLATIVE COMMISSIONERS'
RECOMMENDATIONS FOR TECHNICAL AND CONFOR MING
CHANGES TO THE TAX A ND RELATED STATUTES.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. Subsection (c) of section 12-391 of the general statutes is 1
amended by adding subdivision (4) as follows (Effective October 1, 2
2019): 3
(NEW) (4) "Federal basic exclusion amount" means the dollar 4
amount published annually by the Internal Revenue Service at which a 5
decedent would be required to file a federal estate tax return based on 6
the value of the decedent's gross estate and federally taxable gifts. 7
Sec. 2. Subparagraph (J) of subdivision (3) of subsection (b) of 8
section 12-392 of the general statutes is repealed and the following is 9
substituted in lieu thereof (Effective October 1, 2019): 10
(J) A tax return shall be filed, in the case of every decedent who dies 11
on or after January 1, 2023, and at the time of death was (i) a resident 12
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of this state, or (ii) a nonresident of this state whose gross estate 13
includes any real property situated in this state or tangible personal 14
property having an actual situs in this state. If the decedent's 15
Connecticut taxable estate is over [five million four hundred ninety 16
thousand dollars] the federal basic exclusion amount, such tax return 17
shall be filed with the Commissioner of Revenue Services and a copy 18
of such return shall be filed with the court of probate for the district 19
within which the decedent resided at the date of his or her death or, if 20
the decedent died a nonresident of this state, the court of probate for 21
the district within which such real property or tangible personal 22
property is situated. If the decedent's Connecticut taxable estate is 23
equal to or less than [five million four hundred ninety thousand 24
dollars] the federal basic exclusion amount, such return shall be filed 25
with the court of probate for the district within which the decedent 26
resided at the date of his or her death or, if the decedent died a 27
nonresident of this state, the court of probate for the district within 28
which such real property or tangible personal property is situated, and 29
no such return shall be filed with the Commissioner of Revenue 30
Services. The judge of probate for the district in which such return is 31
filed shall review each such return and shall issue a written opinion to 32
the estate representative in each case in which the judge determines 33
that the estate is not subject to tax under this chapter. 34
Sec. 3. Section 12-643 of the general statutes is amended by adding 35
subdivision (4) as follows (Effective October 1, 2019): 36
(NEW) (4) "Federal basic exclusion amount" means the dollar 37
amount published annually by the Internal Revenue Service over 38
which a donor would owe federal gift tax based on the value of the 39
donor's federally taxable gifts. 40
Sec. 4. Subdivision (3) of subsection (a) of section 12-217 of the 41
general statutes is repealed and the following is substituted in lieu 42
thereof (Effective October 1, 2019): 43
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(3) Notwithstanding any provision of this section to the contrary, no 44
dividend received from a real estate investment trust shall be 45
deductible under this section by the recipient unless the dividend is: 46
(A) Deductible under Section 243 of the Internal Revenue Code; (B) 47
received by a qualified dividend recipient from a qualified real estate 48
investment trust and, as of the last day of the period for which such 49
dividend is paid, persons, not including the qualified dividend 50
recipient or any person that is either a related person to, or an 51
employee or director of, the qualified dividend recipient, have 52
outstanding cash capital contributions to the qualified real estate 53
investment trust that, in the aggregate, exceed five per cent of the fair 54
market value of the aggregate real estate assets, valued as of the last 55
day of the period for which such dividend is paid, then held by the 56
qualified real estate investment trust; or (C) received from a captive 57
real estate investment trust that is subject to the tax imposed under this 58
chapter. For purposes of this section, [a] "related person" [is as defined 59
in subdivision (7) of subsection (a) of section 12-217m] has the same 60
meaning as provided in section 12-217ii, "real estate assets" [is as 61
defined] has the same meaning as provided in Section 856 of the 62
Internal Revenue Code, [a] "qualified dividend recipient" means a 63
dividend recipient who has invested in a qualified real estate 64
investment trust prior to April 1, 1997, and [a] "qualified real estate 65
investment trust" means an entity that both was incorporated and had 66
contributed to it a minimum of five hundred million dollars' worth of 67
real estate assets prior to April 1, 1997, and that elects to be a real estate 68
investment trust under Section 856 of the Internal Revenue Code prior 69
to April 1, 1998. 70
Sec. 5. Subsection (a) of section 12-217zz of the general statutes is 71
repealed and the following is substituted in lieu thereof (Effective 72
October 1, 2019): 73
(a) [Notwithstanding any other provision of law, and except] Except 74
as otherwise provided in subsection (b) of this section and sections 12-75
217aaa and 12-217bbb, the amount of tax credit or credits otherwise 76
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allowable against the tax imposed under this chapter shall be as 77
follows: 78
(1) For any income year commencing on or after January 1, 2002, 79
and prior to January 1, 2015, the amount of tax credit or credits 80
otherwise allowable shall not exceed seventy per cent of the amount of 81
tax due from such taxpayer under this chapter with respect to any such 82
income year of the taxpayer prior to the application of such credit or 83
credits; 84
(2) For any income year commencing on or after January 1, 2015, the 85
amount of tax credit or credits otherwise allowable shall not exceed 86
fifty and one one-hundredths per cent of the amount of tax due from 87
such taxpayer under this chapter with respect to any such income year 88
of the taxpayer prior to the application of such credit or credits; 89
(3) Notwithstanding the provisions of subdivision (2) of this 90
subsection, any taxpayer that possesses excess credits may utilize the 91
excess credits as follows: 92
(A) For income years commencing on or after January 1, 2016, and 93
prior to January 1, 2017, the aggregate amount of tax credits and excess 94
credits allowable shall not exceed fifty-five per cent of the amount of 95
tax due from such taxpayer under this chapter with respect to any such 96
income year of the taxpayer prior to the application of such credit or 97
credits; 98
(B) For income years commencing on or after January 1, 2017, and 99
prior to January 1, 2018, the aggregate amount of tax credits and excess 100
credits allowable shall not exceed sixty per cent of the amount of tax 101
due from such taxpayer under this chapter with respect to any such 102
income year of the taxpayer prior to the application of such credit or 103
credits; 104
(C) For income years commencing on or after January 1, 2018, and 105
prior to January 1, 2019, the aggregate amount of tax credits and excess 106
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credits allowable shall not exceed sixty-five per cent of the amount of 107
tax due from such taxpayer under this chapter with respect to any such 108
income year of the taxpayer prior to the application of such credit or 109
credits; 110
(D) For income years commencing on or after January 1, 2019, the 111
aggregate amount of tax credits and excess credits allowable shall not 112
exceed seventy per cent of the amount of tax due from such taxpayer 113
under this chapter with respect to any such income year of the 114
taxpayer prior to the application of such credit or credits; 115
(4) For purposes of this subsection, "excess credits" means any 116
remaining credits available under section 12-217j, 12-217n or 32-9t after 117
tax credits are utilized in accordance with subdivision (2) of this 118
subsection. 119
Sec. 6. Subsection (c) of section 12-414 of the general statutes is 120
repealed and the following is substituted in lieu thereof (Effective 121
October 1, 2019): 122
(c) (1) For purposes of the sales tax, the return shall show the gross 123
receipts of the seller during the preceding reporting period. For 124
purposes of the use tax, [(1)] (A) in the case of a return filed by a 125
retailer, the return shall show the total sales price of the services or 126
property sold by the retailer, the storage, acceptance, consumption or 127
other use of which became subject to the use tax during the preceding 128
reporting period, and [(2)] (B) in the case of a return filed by a 129
purchaser, the return shall show the total sales price of the service or 130
property purchased by the purchaser, the storage, acceptance, 131
consumption or other use of which became subject to the use tax 132
during the preceding reporting period. The return shall also show the 133
amount of the taxes for the period covered by the return in such 134
manner as the commissioner may require and such other information 135
as the commissioner deems necessary for the proper administration of 136
this chapter. 137
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(2) The Commissioner of Revenue Services is authorized in his or 138
her discretion, for purposes of expediency, to permit returns to be filed 139
in an alternative form wherein the person filing the return may elect 140
(A) to report his or her gross receipts, including the tax reimbursement 141
to be collected as provided for in this section, as a part of such gross 142
receipts, or (B) to report his or her gross receipts exclusive of the tax 143
collected in such cases where the gross receipts from sales have been 144
segregated from tax collections. In the case of [the former] a return 145
filed in accordance with the provisions of subparagraph (A) of this 146
subdivision, the percentage of such tax-included gross receipts that 147
may be considered to be the gross receipts from sales exclusive of the 148
taxes collected thereon shall be computed by dividing the numeral one 149
by the sum of the rate of tax provided in section 12-408, expressed as a 150
decimal, and the numeral one. 151
Sec. 7. Section 12-433 of the general statutes is repealed and the 152
following is substituted in lieu thereof (Effective October 1, 2019): 153
Wherever used in this chapter, unless the context otherwise 154
requires: 155
(1) "Alcoholic beverage" and "beverage" include wine, beer and 156
liquor as defined in this section; ["absolute alcohol"] 157
(2) "Absolute alcohol" means dehydrated alcohol containing not less 158
than ninety-nine per cent by weight of ethyl alcohol; ["beer"] 159
(3) "Beer" means any beverage obtained by the alcoholic 160
fermentation of an infusion or decoction of barley, malt and hops in 161
drinking water and containing more than one-half of one per cent of 162
absolute alcohol by volume; ["wine"] 163
(4) "Wine" means any alcoholic beverage obtained by the 164
fermentation of natural sugar contents of fruits or other agricultural 165
products containing sugar; ["still wine"] 166
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(5) "Still wine" means any wine that contains not more than three 167
hundred ninety-two one thousandths (0.392) of a gram of carbon 168
dioxide per hundred milliliters of wine, and shall include any fortified 169
wine, cider that is made from the alcoholic fermentation of the juice of 170
apples, vermouth and any artificial or imitation wine or compound 171
sold as "still wine" containing not less than three and two-tenths per 172
cent of absolute alcohol by volume; ["sparkling wine"] 173
(6) "Sparkling wine" means champagne and any other effervescent 174
wine charged with more than three hundred ninety -two one 175
thousandths (0.392) of a gram of carbon dioxide per hundred milliliters 176
of wine, whether artificially or as a result of secondary fermentation of 177
the wine within the container; ["fortified wine"] 178
(7) "Fortified wine" means any wine, the alcoholic contents of which 179
have been increased, by whatever process, beyond that produced by 180
natural fermentation; ["liquor"] 181
(8) "Liquor" means any beverage [which] that contains alcohol 182
obtained by distillation mixed with drinkable water and other 183
substances in solution; ["liquor cooler"] 184
(9) "Liquor cooler" means any liquid combined with liquor, [as 185
defined in this section,] containing not more than seven per cent of 186
alcohol by volume; ["gallon"] 187
(10) "Gallon" or "wine gallon" means one hundred twenty-eight 188
fluid ounces; ["proof gallon"] 189
(11) "Proof gallon" means the equivalent of one wine gallon at 100 190
proof; ["proof spirit"] 191
(12) "Proof spirit" or "proof" shall be held to be that alcoholic liquor 192
[which] that contains one-half by volume of alcohol of a specific 193
gravity of seventy-nine hundred and thirty-nine ten-thousandths 194
(0.7939) at 60° F; ["alcohol"] 195
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(13) "Alcohol" means ethyl alcohol, hydrated oxide of ethyl or spirit 196
of wine, from whatever source or by whatever process produced; 197
["person"] 198
(14) "Person" means any individual, firm, fiduciary, partnership, 199
corporation, limited liability company, trust or association, however 200
formed; ["taxpayer"] 201
(15) "Taxpayer" means any person liable to taxation under this 202
chapter except railroad and airline companies so far as they conduct 203
such beverage business in cars or passenger trains or on airplanes; 204
["distributor"] 205
(16) "Distributor" means any person, wherever resident or located, 206
[who] that holds a wholesaler's or manufacturer's permit or wholesaler 207
or manufacturer permit for beer only issued under chapter 545, or [his] 208
such person's backer, if any; ["licensed distributor"] 209
(17) "Licensed distributor" means a distributor holding a license 210
issued by the Commissioner of Revenue Services under the provisions 211
of this chapter; ["tax period"] 212
(18) "Tax period" means any period of one calendar month, or any 213
part thereof; ["barrel"] 214
(19) "Barrel" means not less than twenty-eight nor more than thirty-215
one gallons; ["half barrel"] 216
(20) "Half barrel" means not less than fourteen nor more than fifteen 217
and one-half gallons; ["quarter barrel"] 218
(21) "Quarter barrel" means not less than seven nor more than seven 219
and three-quarters gallons; ["sell"] and 220
(22) "Sell" or "sale" includes and applies to gifts, exchanges and 221
barter and includes any alcoholic beverages coming into the possession 222
of a distributor [which] that cannot be satisfactorily accounted for by 223
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the distributor to the Commissioner of Revenue Services. 224
Sec. 8. Section 12-438 of the general statutes is repealed and the 225
following is substituted in lieu thereof (Effective October 1, 2019): 226
Any person [who] that applies for a cancellation of [his] such 227
person's distributor's license shall take an inventory at the beginning of 228
business on the first day of the following month, showing the number 229
of gallons of each kind of alcoholic beverage mentioned in section 12-230
435 owned by [him] such person and held within the state. Each such 231
person shall, [within] not later than fifteen days after taking such 232
inventory, file a copy of such inventory with the commissioner, on 233
forms prescribed and furnished by [him] the commissioner, and shall 234
pay a tax on such inventory at the rates specified in [said] section 12-235
435. Each return filed under the provisions of this section shall give 236
such additional information as the commissioner requires and shall 237
include a statement of the amount of tax due under such return. 238
Sec. 9. Subsection (c) of section 12-458 of the general statutes is 239
repealed and the following is substituted in lieu thereof (Effective 240
October 1, 2019): 241
(c) Any person who owns or operates a vehicle that runs only upon 242
rails or tracks and that is properly registered with the federal 243
government, in accordance with the provisions of Section 4222 of the 244
Internal Revenue Code of 1986, or any subsequent corresponding 245
internal revenue code of the United States, as amended from time to 246
time, shall be exempt from paying to a distributor the motor fuels tax 247
imposed pursuant to this section for use in such vehicle. 248
Sec. 10. Section 12-587 of the general statutes is repealed and the 249
following is substituted in lieu thereof (Effective October 1, 2019): 250
(a) (1) As used in this chapter: (A) "Company" includes a 251
corporation, partnership, limited partnership, limited liability 252
company, limited liability partnership, association, individual or any 253
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fiduciary thereof; (B) "quarterly period" means a period of three 254
calendar months commencing on the first day of January, April, July or 255
October and ending on the last day of March, June, September or 256
December, respectively; (C) except as provided in subdivision (2) of 257
this subsection, "gross earnings" means all consideration received from 258
the first sale within this state of a petroleum product; (D) "petroleum 259
products" means those products which contain or are made from 260
petroleum or a petroleum derivative; (E) "first sale of petroleum 261
products within this state" means the initial sale of a petroleum 262
product delivered to a location in this state; (F) "export" or 263
"exportation" means the conveyance of petroleum products from 264
within this state to a location outside this state for the purpose of sale 265
or use outside this state; and (G) "sale for exportation" means a sale of 266
petroleum products to a purchaser which itself exports such products. 267
(2) For purposes of this chapter, "gross earnings" means gross 268
earnings as defined in subdivision (1) of this subsection, except, with 269
respect to the first sale of gasoline or gasohol within this state, if the 270
consideration received from such first sale reflects a price of gasoline 271
or gasohol sold or used in this state in excess of three dollars per 272
gallon, gross earnings from such first sale shall be deemed to be three 273
dollars per gallon, and any consideration received that is derived from 274
that portion of the price of such gasoline or gasohol in excess of three 275
dollars per gallon shall be disregarded in the calculation of gross 276
earnings. Notwithstanding the provisions of this chapter, the 277
Commissioner of Revenue Services may suspend enforcement 278
activities with respect to this subdivision until all policies and 279
procedures necessary to implement the provision of this subdivision 280
are in place, but in no event shall such suspension extend beyond April 281
15, 2012. 282
(b) (1) Except as otherwise provided in subdivision (2) of this 283
subsection, any company [which] that is engaged in the refining or 284
distribution, or both, of petroleum products and which distributes 285
such products in this state shall pay a quarterly tax on its gross 286
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earnings derived from the first sale of petroleum products within this 287
state. Each company shall on or before the last day of the month next 288
succeeding each quarterly period render to the commissioner a return 289
on forms prescribed or furnished by the commissioner and signed by 290
the person performing the duties of treasurer or an authorized agent or 291
officer, including the amount of gross earnings derived from the first 292
sale of petroleum products within this state for the quarterly period 293
and such other facts as the commissioner may require for the purpose 294
of making any computation required by this chapter. [Except as 295
otherwise provided in subdivision (3) of this subsection, the] The rate 296
of tax shall be (A) [five per cent with respect to calendar quarters prior 297
to July 1, 2005; (B) five and eight-tenths per cent with respect to 298
calendar quarters commencing on or after July 1, 2005, and prior to 299
July 1, 2006; (C) six and three-tenths per cent with respect to calendar 300
quarters commencing on or after July 1, 2006, and prior to July 1, 2007; 301
(D)] seven per cent with respect to calendar quarters commencing on 302
or after July 1, 2007, and prior to July 1, 2013; and [(E)] (B) eight and 303
one-tenth per cent with respect to calendar quarters commencing on or 304
after July 1, 2013. 305
(2) Gross earnings derived from the first sale of the following 306
petroleum products within this state shall be exempt from tax: 307
(A) Any petroleum products sold for exportation from this state for 308
sale or use outside this state; 309
(B) [the] The product designated by the American Society for 310
Testing and Materials as "Specification for Heating Oil D396-69", 311
commonly known as number 2 heating oil, to be used exclusively for 312
heating purposes or to be used in a commercial fishing vessel, which 313
vessel qualifies for an exemption pursuant to subdivision (40) of 314
section 12-412; 315
(C) [kerosene] Kerosene, commonly known as number 1 oil, to be 316
used exclusively for heating purposes, provided delivery is of both 317
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number 1 and number 2 oil, and via a truck with a metered delivery 318
ticket to a residential dwelling or to a centrally metered system serving 319
a group of residential dwellings; 320
(D) [the] The product identified as propane gas, to be used 321
primarily for heating purposes; 322
(E) [bunker] Bunker fuel oil, intermediate fuel, marine diesel oil and 323
marine gas oil to be used in any vessel (i) having a displacement 324
exceeding four thousand dead weight tons, or (ii) primarily engaged in 325
interstate commerce; 326
(F) [for] For any first sale occurring prior to July 1, 2008, propane 327
gas to be used as a fuel for a motor vehicle; 328
(G) [for] For any first sale occurring on or after July 1, 2002, grade 329
number 6 fuel oil, as defined in regulations adopted pursuant to 330
section 16a-22c, to be used exclusively by a company [which] that, in 331
accordance with census data contained in the Standard Industrial 332
Classification Manual, United States Office of Management and 333
Budget, 1987 edition, is included in code classifications 2000 to 3999, 334
inclusive, or in Sector 31, 32 or 33 in the North American Industrial 335
Classification System United States Manual, United States Office of 336
Management and Budget, 1997 edition; 337
(H) [for] For any first sale occurring on or after July 1, 2002, number 338
2 heating oil to be used exclusively in a vessel primarily engaged in 339
interstate commerce, which vessel qualifies for an exemption under 340
subdivision (40) of section 12-412; 341
(I) [for] For any first sale occurring on or after July 1, 2000, paraffin 342
or microcrystalline waxes; 343
(J) [for] For any first sale occurring prior to July 1, 2008, petroleum 344
products to be used as a fuel for a fuel cell, as defined in subdivision 345
(113) of section 12-412; 346
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(K) [a] A commercial heating oil blend containing not less than ten 347
per cent of alternative fuels derived from agricultural produce, food 348
waste, waste vegetable oil or municipal solid waste, including, but not 349
limited to, biodiesel or low sulfur dyed diesel fuel; 350
(L) [for] For any first sale occurring on or after July 1, 2007, diesel 351
fuel other than diesel fuel to be used in an electric generating facility to 352
generate electricity; 353
(M) [for] For any first sale occurring on or after July 1, 2013, 354
cosmetic grade mineral oil; or 355
(N) [propane] Propane gas to be used as a fuel for a school bus. 356
[(3) The rate of tax on gross earnings derived from the first sale of 357
grade number 6 fuel oil, as defined in regulations adopted pursuant to 358
section 16a-22c, to be used exclusively by a company which, in 359
accordance with census data contained in the Standard Industrial 360
Classification Manual, United States Office of Management and 361
Budget, 1987 edition, is included in code classifications 2000 to 3999, 362
inclusive, or in Sector 31, 32 or 33 in the North American Industrial 363
Classification System United States Manual, United States Office of 364
Management and Budget, 1997 edition, or number 2 heating oil used 365
exclusively in a vessel primarily engaged in interstate commerce, 366
which vessel qualifies for an exemption under section 12-412 shall be: 367
(A) Four per cent with respect to calendar quarters commencing on or 368
after July 1, 1998, and prior to July 1, 1999; (B) three per cent with 369
respect to calendar quarters commencing on or after July 1, 1999, and 370
prior to July 1, 2000; (C) two per cent with respect to calendar quarters 371
commencing on or after July 1, 2000, and prior to July 1, 2001; and (D) 372
one per cent with respect to calendar quarters commencing on or after 373
July 1, 2001, and prior to July 1, 2002.] 374
(c) (1) Any company [which] that imports or causes to be imported 375
into this state petroleum products for sale, use or consumption in this 376
state, other than a company subject to and having paid the tax on such 377
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company's gross earnings from first sales of petroleum products 378
within this state, which earnings include gross earnings attributable to 379
such imported or caused to be imported petroleum products, in 380
accordance with subsection (b) of this section, shall pay a quarterly tax 381
on the consideration given or contracted to be given for such 382
petroleum product if the consideration given or contracted to be given 383
for all such deliveries during the quarterly period for which such tax is 384
to be paid exceeds three thousand dollars. [Except as otherwise 385
provided in subdivision (3) of this subsection, the] The rate of tax shall 386
be (A) [five per cent with respect to calendar quarters commencing 387
prior to July 1, 2005; (B) five and eight-tenths per cent with respect to 388
calendar quarters commencing on or after July 1, 2005, and prior to 389
July 1, 2006; (C) six and three-tenths per cent with respect to calendar 390
quarters commencing on or after July 1, 2006, and prior to July 1, 2007; 391
(D)] seven per cent with respect to calendar quarters commencing on 392
or after July 1, 2007, and prior to July 1, 2013; and [(E)] (B) eight and 393
one-tenth per cent with respect to calendar quarters commencing on or 394
after July 1, 2013. Fuel in the fuel supply tanks of a motor vehicle, 395
which fuel tanks are directly connected to the engine, shall not be 396
considered a delivery for the purposes of this subsection. 397
(2) Consideration given or contracted to be given for petroleum 398
products, gross earnings from the first sale of which are exempt from 399
tax under subdivision (2) of subsection (b) of this section, shall be 400
exempt from tax. 401
[(3) The rate of tax on consideration given or contracted to be given 402
for grade number 6 fuel oil, as defined in regulations adopted 403
pursuant to section 16a-22c, to be used exclusively by a company 404
which, in accordance with census data contained in the Standard 405
Industrial Classification Manual, United States Office of Management 406
and Budget, 1987 edition, is included in code classifications 2000 to 407
3999, inclusive, or in Sector 31, 32 or 33 in the North American 408
Industrial Classification System United States Manual, United States 409
Office of Management and Budget, 1997 edition, or number 2 heating 410
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oil used exclusively in a vessel primarily engaged in interstate 411
commerce, which vessel qualifies for an exemption under section 12-412
412 shall be: (A) Four per cent with respect to calendar quarters 413
commencing on or after July 1, 1998, and prior to July 1, 1999; (B) three 414
per cent with respect to calendar quarters commencing on or after July 415
1, 1999, and prior to July 1, 2000; (C) two per cent with respect to 416
calendar quarters commencing on or after July 1, 2000, and prior to 417
July 1, 2001; and (D) one per cent with respect to calendar quarters 418
commencing on or after July 1, 2001, and prior to July 1, 2002.] 419
(d) The amount of tax reported to be due on such return shall be 420
due and payable on or before the last day of the month next 421
succeeding the quarterly period. The tax imposed under the provisions 422
of this chapter shall be in addition to any other tax imposed by this 423
state on such company. 424
(e) For the purposes of this chapter, the gross earnings of any 425
producer or refiner of petroleum products operating a service station 426
along the highways or interstate highways within the state pursuant to 427
a contract with the Department of Transportation or operating a 428
service station which is used as a training or test marketing center 429
under the provisions of subsection (b) of section 14-344d, shall be 430
calculated by multiplying the volume of petroleum products delivered 431
by any producer or refiner to any such station by such producer's or 432
refiner's dealer tank wagon price or dealer wholesale price in the area 433
of the service station. 434
Sec. 11. Subsection (a) of section 12-587a of the general statutes is 435
repealed and the following is substituted in lieu thereof (Effective 436
October 1, 2019): 437
(a) (1) Any company, as such term is used in section 12-587, as 438
amended by this act, liable for the tax imposed under subsection (b) of 439
[said] section 12-587, as amended by this act, on gross earnings from 440
the first sale of petroleum products within this state, which products 441
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the purchaser thereof subsequently sells for exportation and sale or use 442
outside this state, shall be allowed a credit against any tax for which 443
such company is liable in accordance with subsection (b) of [said] 444
section 12-587, as amended by this act, in the amount of tax paid to the 445
state with respect to the sale of such products, provided (A) such 446
purchaser has submitted certification to such company, in such form as 447
prescribed by the Commissioner of Revenue Services, that such 448
products were sold or used outside this state, (B) such certification and 449
any additional information related to such sale or use by such 450
purchaser, which said commissioner may request, hav e been 451
submitted to said commissioner, and (C) such company makes a 452
payment to such purchaser, related to such products sold or used 453
outside this state, in the amount equal to the tax imposed under [said] 454
section 12-587, as amended by this act, on gross earnings from the first 455
sale to such purchaser within the state. 456
(2) The credit allowed pursuant to subdivision (1) of this subsection 457
may also be claimed, in the same manner as provided in said 458
subdivision (1), by any such company when the petroleum products 459
sold in a first sale within this state by such company are incorporated 460
by the purchaser thereof into a material that is included in U.S. 461
industry group 3255 in the North American Industrial Classification 462
System United States Manual, United States Office of Management and 463
Budget, 2007 edition, and such products are subsequently exported for 464
sale or use outside this state. Such company shall be allowed said 465
credit in the amount of tax paid to the state with respect to the sale of 466
such products. 467
(3) In addition, such company shall be allowed such credit when 468
there has been any sale of such products subsequent to the sale by such 469
company but prior to sale or use outside this state, provided (A) each 470
purchaser receives payment, related to such products sold or used 471
outside this state, equal to the tax imposed under [said] section 12-587, 472
as amended by this act, on gross earnings from the first sale of such 473
products within this state, and (B) the purchaser selling or using such 474
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products outside this state complies with the requirements in this 475
section related to a purchaser of such products from the company 476
liable for such tax. 477
Sec. 12. Subparagraphs (B)(xxiii) to (B)(xxv), inclusive, of 478
subdivision (20) of subsection (a) of section 12-701 of the general 479
statutes are repealed and the following is substituted in lieu thereof 480
(Effective October 1, 2019): 481
(xxiii) To the extent properly includable in gross income for federal 482
income tax purposes, the amount of any financial assistance received 483
from the Crumbling Foundations Assistance Fund or paid to or on 484
behalf of the owner of a residential building pursuant to sections 8-442 485
and 8-443; [, and] 486
(xxiv) To the extent properly includable in gross income for federal 487
income tax purposes, the amount calculated pursuant to subsection (b) 488
of section 12-704g for income received by a general partner of a 489
venture capital fund, as defined in 17 CFR 275.203(l)-1, as amended 490
from time to time; and 491
(xxv) To the extent any portion of a deduction under Section 179 of 492
the Internal Revenue Code was added to federal adjusted gross income 493
pursuant to subparagraph (A)(xiv) of this subdivision in computing 494
Connecticut adjusted gross income, twenty-five per cent of such 495
disallowed portion of the deduction in each of the four succeeding 496
taxable years. 497
Sec. 13. Subdivision (24) of subsection (a) of section 12-701 of the 498
general statutes is repealed and the following is substituted in lieu 499
thereof (Effective October 1, 2019): 500
(24) "Adjusted federal tentative minimum tax" of an individual 501
means such individual's federal tentative minimum tax or, in the case 502
of an individual whose Connecticut adjusted gross income includes 503
modifications described in subparagraph (A)(i), (A)(ii), (A)(v), (A)(vi), 504
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(A)(vii) or (A)(viii) of subdivision (20) of this subsection [(a) of this 505
section] or subparagraph (B)(i), (B)(ii), (B)(v), (B)(vi), (B)(vii), (B)(viii), 506
(B)(ix), (B)(x), (B)(xiii) or (B)(xv) of subdivision (20) of this subsection, 507
[(a) of this section,] the amount that would have been the federal 508
tentative minimum tax if such tax were calculated by including, to the 509
extent not includable in federal alternative minimum taxable income, 510
the modifications described in subparagraph (A)(i), (A)(ii), (A)(v), 511
(A)(vi), (A)(vii) or (A)(viii) of subdivision (20) of this subsection, [(a) of 512
this section,] by excluding, to the extent includable in federal 513
alternative minimum taxable income, the modifications described in 514
subparagraph (B)(i), (B)(ii), (B)(v), (B)(vi), (B)(vii), (B)(viii), (B)(ix), 515
(B)(x), (B)(xiii) or (B)(xv) of subdivision (20) of this subsection, [(a) of 516
this section,] and by excluding, to the extent includable in federal 517
alternative minimum taxable income, the amount of any interest 518
income or exempt-interest dividends, as defined in Section 852(b)(5) of 519
the Internal Revenue Code, from obligations that are issued by or on 520
behalf of the state of Connecticut, any political subdivision thereof, or 521
public instrumentality, state or local authority, district, or similar 522
public entity that is created under the laws of the state of Connecticut, 523
or from obligations that are issued by or on behalf of any territory or 524
possession of the United States, any political subdivision of such 525
territory or possession, or public instrumentality, authority, district or 526
similar public entity of such territory or possession, the income with 527
respect to which taxation by any state is prohibited by federal law. If 528
such individual is a beneficiary of a trust or estate, then, in calculating 529
his or her federal tentative minimum tax, his or her federal alternative 530
taxable income shall be increased or decreased, as the case may be, by 531
the net amount of such individual's proportionate share of the 532
Connecticut fiduciary adjustment relating to modifications that are 533
described in, to the extent not includable in federal alternative 534
minimum taxable income, subparagraph (A)(i), (A)(ii), (A)(v), (A)(vi), 535
(A)(vii) or (A)(viii) of subdivision (20) of this subsection, [(a) of this 536
section,] or, to the extent includable in federal alternative minimum 537
taxable income, subparagraph (B)(i), (B)(ii), (B)(v), (B)(vi), (B)(vii), 538
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(B)(viii), (B)(ix), (B)(x), (B)(xiii) or (B)(xv) of subdivision (20) of this 539
subsection. [(a) of this section.] 540
Sec. 14. Subdivision (30) of subsection (a) of section 12-701 of the 541
general statutes is repealed and the following is substituted in lieu 542
thereof (Effective October 1, 2019): 543
(30) "Adjusted federal alternative minimum taxable income" of an 544
individual means his or her federal alternative minimum taxable 545
income or, in the case of an individual whose Connecticut adjusted 546
gross income includes modifications described in subparagraph (A)(i), 547
(A)(ii), (A)(v), (A)(vi), (A)(vii) or (A)(viii) of subdivision (20) of this 548
subsection [(a) of this section] or subparagraph (B)(i), (B)(ii), (B)(v), 549
(B)(vi), (B)(vii), (B)(viii), (B)(ix), (B)(x), (B)(xiii) or (B)(xv) of subdivision 550
(20) of this subsection, [(a) of this section,] the amount that would have 551
been the federal alternative minimum taxable income if such amount 552
were calculated by including, to the extent not includable in federal 553
alternative minimum taxable income, the modifications described in 554
subparagraph (A)(i), (A)(ii), (A)(v), (A)(vi), (A)(vii) or (A)(viii) of 555
subdivision (20) of this subsection, [(a) of this section,] by excluding, to 556
the extent includable in federal alternative minimum taxable income, 557
the modifications described in subparagraph (B)(i), (B)(ii), (B)(v), 558
(B)(vi), (B)(vii), (B)(viii), (B)(ix), (B)(x), (B)(xiii) or (B)(xv) of subdivision 559
(20) of this subsection, [(a) of this section,] and by excluding, to the 560
extent includable in federal alternative minimum taxable income, the 561
amount of any interest income or exempt-interest dividends, as 562
defined in Section 852(b)(5) of the Internal Revenue Code, from 563
obligations that are issued by or on behalf of the state of Connecticut, 564
any political subdivision thereof, or public instrumentality, state or 565
local authority, district, or similar public entity that is created under 566
the laws of the state of Connecticut, or from obligations that are issued 567
by or on behalf of any territory or possession of the United States, any 568
political subdivision of such territory or possession, or public 569
instrumentality, authority, district or similar public entity of such 570
territory or possession, the income with respect to which taxation by 571
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any state is prohibited by federal law. If such individual is a 572
beneficiary of a trust or estate, then, for purposes of calculating his or 573
her adjusted federal alternative minimum taxable income, his or her 574
federal alternative minimum taxable income shall also be increased or 575
decreased, as the case may be, by the net amount of such individual's 576
proportionate share of the Connecticut fiduciary adjustment relating to 577
modifications to the extent not includable in federal alternative 578
minimum taxable income, that are described in subparagraph (A)(i), 579
(A)(ii), (A)(v), (A)(vi), (A)(vii) or (A)(viii) of subdivision (20) of this 580
subsection [(a) of this section] or to the extent includable in federal 581
alternative minimum taxable income, subparagraph (B)(i), (B)(ii), 582
(B)(v), (B)(vi), (B)(vii), (B)(viii), (B)(ix), (B)(x), (B)(xiii) or (B)(xv) of 583
subdivision (20) of this subsection. [(a) of this section.] 584
Sec. 15. Section 12-170aa of the general statutes is repealed and the 585
following is substituted in lieu thereof (Effective October 1, 2019): 586
(a) There is established, for the assessment year commencing 587
October 1, 1985, and each assessment year thereafter, a revised state 588
program of property tax relief for certain elderly homeowners as 589
determined in accordance with subsection (b) of this section, and 590
additionally for the assessment year commencing October 1, 1986, and 591
each assessment year thereafter, the property tax relief benefits of such 592
program are made available to certain homeowners who are 593
permanently and totally disabled as determined in accordance with 594
said subsection. [(b) of this section.] 595
(b) (1) The program established by this section shall provide for a 596
reduction in property tax, except in the case of benefits payable as a 597
grant under certain circumstances in accordance with provisions in 598
subsection (j) of this section, applicable to the assessed value of certain 599
real property, determined in accordance with subsection (c) of this 600
section, for any owner of real property, or any tenant for life or tenant 601
for a term of years liable for property tax under section 12-48, or any 602
resident of a multiple-dwelling complex under certain contractual 603
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conditions as provided in [said] subsection (j) of this section, who (A) 604
at the close of the preceding calendar year has attained age sixty-five 605
or over, or whose spouse domiciled with such homeowner, has 606
attained age sixty-five or over at the close of the preceding calendar 607
year, or is fifty years of age or over and the surviving spouse of a 608
homeowner who at the time of [his] such homeowner's death had 609
qualified and was entitled to tax relief under this section, provided 610
such spouse was domiciled with such homeowner at the time of his 611
death or (B) at the close of the preceding calendar year has not attained 612
age sixty-five and is eligible in accordance with applicable federal 613
regulations to receive permanent total disability benefits under Social 614
Security, or has not been engaged in employment covered by Social 615
Security and accordingly has not qualified for benefits thereunder but 616
who has become qualified for permanent total disability benefits under 617
any federal, state or local government retirement or disability plan, 618
including the Railroad Retirement Act and any government-related 619
teacher's retirement plan, determined by the Secretary of the Office of 620
Policy and Management to contain requirements in respect to 621
qualification for such permanent total disability benefits [which] that 622
are comparable to such requirements under Social Security; and in 623
addition to qualification under subparagraph (A) or (B) [above] of this 624
subdivision, whose taxable and nontaxable income, the total of which 625
shall hereinafter be called "qualifying income", in the tax year of such 626
homeowner ending immediately preceding the date of application for 627
benefits under the program in this section, was not in excess of sixteen 628
thousand two hundred dollars, if unmarried, or twenty thousand 629
dollars, jointly with spouse if married, subject to adjustments in 630
accordance with subdivision (2) of this subsection, evidence of which 631
income shall be required in the form of a signed affidavit to be 632
submitted to the assessor in the municipality in which application for 633
benefits under this section is filed. The amount of any Medicaid 634
payments made on behalf of such homeowner or the spouse of such 635
homeowner shall not constitute income. The amount of tax reduction 636
provided under this section, determined in accordance with and 637
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subject to the variable factors in the schedule of amounts of tax 638
reduction in subsection (c) of this section, shall be allowed only with 639
respect to a residential dwelling owned by such qualified homeowner 640
and used as such homeowner's primary place of residence. If title to 641
real property or a tenancy interest liable for real property taxes is 642
recorded in the name of such qualified homeowner or his spouse 643
making a claim and qualifying under this section and any other person 644
or persons, the claimant hereunder shall be entitled to pay his 645
fractional share of the tax on such property calculated in accordance 646
with the provisions of this section, and such other person or persons 647
shall pay his or their fractional share of the tax without regard for the 648
provisions of this section, unless also qualified hereunder. For the 649
purposes of this section, a "mobile manufactured home", as defined in 650
section 12-63a, or a dwelling on leased land, including but not limited 651
to a modular home, shall be deemed to be real property and the word 652
"taxes" shall not include special assessments, interest and lien fees. 653
(2) The amounts of qualifying income as provided in this section 654
shall be adjusted annually in a uniform manner to reflect the annual 655
inflation adjustment in Social Security income, with each such 656
adjustment of qualifying income determined to the nearest one 657
hundred dollars. Each such adjustment of qualifying income shall be 658
prepared by the Secretary of the Office of Policy and Management in 659
relation to the annual inflation adjustment in Social Security, if any, 660
becoming effective at any time during the twelve-month period 661
immediately preceding the first day of October each year and the 662
amount of such adjustment shall be distributed to the assessors in each 663
municipality not later than the thirty-first day of December next 664
following. 665
(3) For purposes of determining qualifying income under 666
subdivision (1) of this subsection with respect to a married homeowner 667
who submits an application for tax reduction in accordance with this 668
section, the Social Security income of the spouse of such homeowner 669
shall not be included in the qualifying income of such homeowner, for 670
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purposes of determining eligibility for benefits under this section, if 671
such spouse is a resident of a health care or nursing home facility in 672
this state receiving payment related to such spouse under the Title XIX 673
Medicaid program. An applicant who is legally separated pursuant to 674
the provisions of section 46b-40, as of the thirty-first day of December 675
preceding the date on which such person files an application for a 676
grant in accordance with subsection (a) of this section, may apply as an 677
unmarried person and shall be regarded as such for purposes of 678
determining qualifying income under said subsection. 679
(c) The amount of reduction in property tax provided under this 680
section shall, subject to the provisions of subsection (d) of this section, 681
be determined in accordance with the following schedule: 682
T1 Qualifying Income Tax Reduction Tax Reduction
T2 As Percentage For Any Year
T3 Over Not Exceeding Of Property Tax
T4 Married Homeowners Maximum Minimum
T5 $ 0 $11,700 50% $1,250 $400
T6 11,700 15,900 40 1,000 350
T7 15,900 19,700 30 750 250
T8 19,700 23,600 20 500 150
T9 23,600 28,900 10 250 150
T10 28,900 None
T11 Unmarried Homeowners
T12 $ 0 $11,700 40% $1,000 $350
T13 11,700 15,900 30 750 250
T14 15,900 19,700 20 500 150
T15 19,700 23,600 10 250 150
T16 23,600 None
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(d) Any homeowner qualified for tax reduction in accordance with 683
subsection (b) of this section in an amount to be determined under the 684
schedule of such tax reduction in subsection (c) of this section, shall in 685
no event receive less in tax reduction than the minimum amount of 686
such reduction applicable to the qualifying income of such homeowner 687
according to the schedule in said subsection (c). 688
(e) (1) Any claim for tax reduction under this section shall be 689
submitted for approval, on the application form prepared for such 690
purpose by the Secretary of the Office of Policy and Management, in 691
the first year claim for such tax relief is filed and biennially thereafter. 692
The amount of tax reduction approved shall be applied to the real 693
property tax payable by the homeowner for the assessment year in 694
which such application is submitted and approved. If any such 695
homeowner has qualified for tax reduction under this section, the tax 696
reduction determined shall, when possible, be applied and prorated 697
uniformly over the number of installments in which the real property 698
tax is due and payable to the municipality in which [he] such 699
homeowner resides. In the case of any homeowner who is eligible for 700
tax reduction under this section as a result of increases in qualifying 701
income, [effective with respect to the assessment year commencing 702
October 1, 1987,] under the schedule of qualifying income and tax 703
reduction in subsection (c) of this section, exclusive of any such 704
increases related to [social security] Social Security adjustments in 705
accordance with subsection (b) of this section, the total amount of tax 706
reduction to which such homeowner is entitled shall be credited and 707
uniformly prorated against property tax installment payments 708
applicable to such homeowner's residence [which] that become due 709
after such homeowner's application for tax reduction under this 710
section is accepted. In the event that a homeowner has paid in full the 711
amount of property tax applicable to such homeowner's residence, 712
regardless of whether the municipality requires the payment of 713
property taxes in one or more installments, such municipality shall 714
make payment to such homeowner in the amount of the tax reduction 715
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allowed. The municipality shall be reimbursed for the amount of such 716
payment in accordance with subsection (g) of this section. 717
(2) In respect to such application required biennially after the filing 718
and approval for the first year, the tax assessor in each municipality 719
shall notify each such homeowner concerning application 720
requirements by regular mail not later than February first, annually 721
enclosing a copy of the required application form. Such homeowner 722
may submit such application to the assessor by mail, provided it is 723
received by the assessor not later than April fifteenth in the assessment 724
year with respect to which such tax reduction is claimed. Not later 725
than April thirtieth of such year the assessor shall notify, by mail 726
evidenced by a certificate of mailing, any such homeowner for whom 727
such application was not received by said April fifteenth concerning 728
application requirements and such homeowner shall be required not 729
later than May fifteenth to submit such application personally or, for 730
reasonable cause, by a person acting on behalf of such taxpayer as 731
approved by the assessor. In the year immediately following any year 732
in which such homeowner has submitted application and qualified for 733
tax reduction in accordance with this section, such homeowner shall be 734
presumed, without filing application therefor, to be qualified for tax 735
reduction in accordance with the schedule in subsection (c) of this 736
section in the same percentage of property tax as allowed in the year 737
immediately preceding. 738
(3) If any homeowner has qualified and received tax reduction 739
under this section and subsequently in any calendar year has 740
qualifying income in excess of the maximum described in this section, 741
such homeowner shall notify the tax assessor on or before the next 742
filing date and shall be denied tax reduction under this section for the 743
assessment year and any subsequent year or until such homeowner 744
has reapplied and again qualified for benefits under this section. Any 745
such person who fails to so notify the tax assessor of his 746
disqualification shall refund all amounts of tax reduction improperly 747
taken and be fined not more than five hundred dollars. 748
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(f) (1) Any homeowner, believing such homeowner is entitled to tax 749
reduction benefits under this section for any assessment year, shall 750
make application as required in subsection (e) of this section, to the 751
assessor of the municipality in which the homeowner resides, for such 752
tax reduction at any time from February first to and including May 753
fifteenth of the year in which tax reduction is claimed. A homeowner 754
may make application to the secretary prior to August fifteenth of the 755
claim year for an extension of the application period. The secretary 756
may grant such extension in the case of extenuating circumstance due 757
to illness or incapacitation as evidenced by a certificate signed by a 758
physician or an advanced practice registered nurse to that extent, or if 759
the secretary determines there is good cause for doing so. Such 760
application for tax reduction benefits shall be submitted on a form 761
prescribed and furnished by the secretary to the assessor. In making 762
application the homeowner shall present to such assessor, in 763
substantiation of such homeowner's application, a copy of such 764
homeowner's federal income tax return, including a copy of the Social 765
Security statement of earnings for such homeowner, and that of such 766
homeowner's spouse, if filed separately, for such homeowner's taxable 767
year ending immediately prior to the submission of such application, 768
or if not required to file a return, such other evidence of qualifying 769
income in respect to such taxable year as may be required by the 770
assessor. 771
(2) When the assessor is satisfied that the applying homeowner is 772
entitled to tax reduction in accordance with this section, such assessor 773
shall issue a certificate of credit, in such form as the secretary may 774
prescribe and supply showing the amount of tax reduction allowed. A 775
duplicate of such certificate shall be delivered to the applicant and the 776
tax collector of the municipality and the assessor shall keep the fourth 777
copy of such certificate and a copy of the application. Any homeowner 778
who, for the purpose of obtaining a tax reduction under this section, 779
wilfully fails to disclose all matters related thereto or with intent to 780
defraud makes false statement shall refund all property tax credits 781
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improperly taken and shall be fined not more than five hundred 782
dollars. 783
(3) Applications filed under this section shall not be open for public 784
inspection. 785
(g) (1) On or before July first, annually, each municipality shall 786
submit to the secretary a claim for the tax reductions approved under 787
this section in relation to the assessment list of October first 788
immediately preceding. On or after December [1, 1987] first, annually, 789
any municipality that neglects to transmit to the secretary the claim as 790
required by this section shall forfeit two hundred fifty dollars to the 791
state, except that the secretary may waive such forfeiture in accordance 792
with procedures and standards established by regulations adopted in 793
accordance with chapter 54. 794
(2) Subject to procedures for review and approval of such data 795
pursuant to section 12-120b, said secretary shall, on or before 796
December fifteenth next following, certify to the Comptroller the 797
amount due each municipality as reimbursement for loss of property 798
tax revenue related to the tax reductions allowed under this section, 799
except that the secretary may reduce the amount due as 800
reimbursement under this section by up to one hundred per cent for 801
any municipality that is not eligible for a grant under section 32-9s. 802
The Comptroller shall draw an order on the Treasurer on or before the 803
fifth business day following December fifteenth and the Treasurer shall 804
pay the amount due each municipality not later than the thirty-first 805
day of December. 806
(3) Any claimant aggrieved by the results of the secretary's review 807
shall have the rights of appeal as set forth in section 12-120b. The 808
amount of the grant payable to each municipality in any year in 809
accordance with this section shall be reduced proportionately in the 810
event that the total of such grants in such year exceeds the amount 811
appropriated for the purposes of this section with respect to such year. 812
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(h) Any person who is the owner of a residential dwelling on leased 813
land, including any such person who is a sublessee under terms of the 814
lease agreement applicable to such land, shall be entitled to claim tax 815
relief under the provisions of this section, subject to all requirements 816
therein except as provided in this [subdivision] subsection, with 817
respect to property taxes paid by such person on the assessed value of 818
such dwelling, provided (1) the dwelling is such person's principal 819
place of residence, (2) such lease or sublease requires that such person 820
as the lessee or sublessee, whichever is applicable, pay all property 821
taxes related to the dwelling and (3) such lease or sublease is recorded 822
in the land records of the town. 823
(i) (1) If any person with respect to whom a claim for tax reduction 824
in accordance with this section has been approved for any assessment 825
year transfers, assigns, grants or otherwise conveys on or after the first 826
day of October but prior to the first day of August in such assessment 827
year the interest in real property to which such claim for tax credit is 828
related, regardless of whether such transfer, assignment, grant or 829
conveyance is voluntary or involuntary, the amount of such tax credit 830
shall be a pro rata portion of the amount otherwise applicable in such 831
assessment year to be determined by a fraction the numerator of which 832
shall be the number of full months from the first day of October in 833
such assessment year to the date of such conveyance and the 834
denominator of which shall be twelve. If such conveyance occurs in the 835
month of October the grantor shall be disqualified for tax credit in 836
such assessment year. The grantee shall be required within a period 837
not exceeding ten days immediately following the date of such 838
conveyance to notify the assessor thereof, or in the absence of such 839
notice, upon determination by the assessor that such transfer, 840
assignment, grant or conveyance has occurred, the assessor shall [(1)] 841
(A) determine the amount of tax reduction to which the grantor is 842
entitled for such assessment year with respect to the interest in real 843
property conveyed and notify the tax collector of the reduced amount 844
of tax reduction applicable to such interest, and [(2)] (B) notify the 845
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Secretary of the Office of Policy and Management on or before the 846
October first immediately following the end of the assessment year in 847
which such conveyance occurs of the reduction in such tax reduction 848
for purposes of a corresponding adjustment in the amount of state 849
payment to the municipality next following as reimbursement for the 850
revenue loss related to such tax reductions. On or after December [1, 851
1987] first, annually, any municipality [which] that neglects to transmit 852
to the Secretary of the Office of Policy and Management the claim as 853
required by this section shall forfeit two hundred fifty dollars to the 854
state, provided the secretary may waive such forfeiture in accordance 855
with procedures and standards established by regulations adopted in 856
accordance with chapter 54. 857
(2) Upon receipt of such notice from the assessor, the tax collector 858
shall, if such notice is received after the tax due date in the 859
municipality, within ten days thereafter mail or hand a bill to the 860
grantee stating the additional amount of tax due as determined by the 861
assessor. Such tax shall be due and payable and collectible as other 862
property taxes and subject to the same liens and processes of 863
collection, provided such tax shall be due and payable in an initial or 864
single installment not sooner than thirty days after the date such bill is 865
mailed or handed to the grantee and in equal amounts in any 866
remaining, regular installments as the same are due and payable. 867
(j) (1) Notwithstanding the intent in subsections (a) to (i), inclusive, 868
of this section to provide for benefits in the form of property tax 869
reduction applicable to persons liable for payment of such property tax 870
and qualified in accordance with requirements related to age and 871
income as provided in subsection (b) of this section, a certain annual 872
benefit, determined in amount under the provisions of subsections (c) 873
and (d) of this section but payable in a manner as prescribed in this 874
subsection, shall be provided with respect to any person who (A) is 875
qualified in accordance with said requirements related to age and 876
income as provided in subsection (b) of this section, including 877
provisions concerning such person's spouse, and (B) is a resident of a 878
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dwelling unit within a multiple-dwelling complex containing dwelling 879
units for occupancy by certain elderly persons under terms of a 880
contract between such resident and the owner of such complex, in 881
accordance with which contract such resident occupies a certain 882
dwelling unit subject to the express provision that such resident has no 883
legal title, interest or leasehold estate in the real or personal property 884
of such complex, and under the terms of which contract such resident 885
agrees to pay the owner of the complex a fee, as a condition precedent 886
to occupancy and a monthly or other such periodic fee thereafter as a 887
condition of continued occupancy. In no event shall any such resident 888
be qualified for benefits payable in accordance with this subsection if, 889
as determined by the assessor in the municipality in which such 890
complex is situated, such resident's contract with the owner of such 891
complex, or occupancy by such resident (i) confers upon such resident 892
any ownership interest in the dwelling unit occupied or in such 893
complex, or (ii) establishes a contract of lease of any type for the 894
dwelling unit occupied by such resident. 895
(2) The amount of annual benefit payable in accordance with this 896
subsection to any such resident, qualified as provided in subdivision 897
(1) of this subsection, shall be determined in relation to an assumed 898
amount of property tax liability applicable to the assessed value for the 899
dwelling unit which such resident occupies, as determined by the 900
assessor in the municipality in which such complex is situated. 901
Annually, not later than the first day of June, the assessor in such 902
municipality, upon receipt of an application for such benefit submitted 903
in accordance with this subsection by any such resident, shall 904
determine, with respect to the assessment list in such municipality for 905
the assessment year commencing October first immediately preceding, 906
the portion of the assessed value of the entire complex, as included in 907
such assessment list, attributable to the dwelling unit occupied by such 908
resident. The assumed property tax liability for purposes of this 909
subsection shall be the product of such assessed value and the mill rate 910
in such municipality as determined for purposes of property tax 911
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imposed on said assessment list for the assessment year commencing 912
October first immediately preceding. The amount of benefit to which 913
such resident shall be entitled for such assessment year shall be 914
equivalent to the amount of tax reduction for which such resident 915
would qualify, considering such assumed property tax liability to be 916
the actual property tax applicable to such resident's dwelling unit and 917
such resident as liable for the payment of such tax, in accordance with 918
the schedule of qualifying income and tax reduction as provided in 919
subsection (c) of this section, subject to provisions concerning 920
maximum allowable benefit for any assessment year under subsections 921
(c) and (d) of this section. The amount of benefit as determined for 922
such resident in respect to any assessment year shall be payable by the 923
state as a grant to such resident equivalent to the amount of property 924
tax reduction to which such resident would be entitled under 925
subsections (a) to (i), inclusive, of this section if such resident were the 926
owner of such dwelling unit and qualified for tax reduction benefits 927
under said subsections (a) to (i), inclusive. 928
(3) Any such resident entitled to a grant as provided in subdivision 929
(2) of this subsection shall be required to submit an application for 930
such grant to the assessor in the municipality in which such resident 931
resides at any time from February first to and including the fifteenth 932
day of May in the year in which such grant is claimed, on a form 933
prescribed and furnished for such purpose by the Secretary of the 934
Office of Policy and Management. Any such resident submitting an 935
application for such grant shall be required to present to the assessor, 936
in substantiation of such application, a copy of such resident's federal 937
income tax return, and if not required to file a federal income tax 938
return, such other evidence of qualifying income, receipts for money 939
received or cancelled checks, or copies thereof, and any other evidence 940
the assessor may require. Not later than the first day of July in such 941
year, the assessor shall submit to the Secretary of the Office of Policy 942
and Management (A) a copy of the application prepared by such 943
resident, together with such resident's federal income tax return, if 944
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required to file such a return, and any other information submitted in 945
relation thereto, (B) determinations of the assessor concerning the 946
assessed value of the dwelling unit in such complex occupied by such 947
resident, and (C) the amount of such grant approved by the assessor. 948
Said secretary, upon approving such grant, shall certify the amount 949
thereof and not later than the fifteenth day of September immediately 950
following submit approval for payment of such grant to the [State] 951
Comptroller. Not later than five business days immediately following 952
receipt of such approval for payment, the [State] Comptroller shall 953
draw [his or her] an order [upon the State] on the Treasurer and the 954
Treasurer shall pay the amount of the grant to such resident not later 955
than the first day of October immediately following. 956
(k) If the Secretary of the Office of Policy and Management makes 957
any adjustments to the grants for tax reductions or assumed amounts 958
of property tax liability claimed under this section subsequent to the 959
[Comptroller the] Comptroller's order of payment of [said] such grants 960
in any year, the amount of such adjustment shall be reflected in the 961
next payment the Treasurer shall make to such municipality pursuant 962
to this section. 963
Sec. 16. Section 3-114g of the general statutes is repealed and the 964
following is substituted in lieu thereof (Effective from passage): 965
At the end of each fiscal year, commencing with the fiscal year 966
ending on June 30, 1990, the Comptroller is authorized to record as 967
revenue for such fiscal year the amount of revenue related to the tax 968
imposed under chapter 208 and section 12-699 for such fiscal year 969
which is received by the Commissioner of Revenue Services not later 970
than five business days after the [last day of] July thirty-first 971
immediately following the end of such fiscal year. 972
Sec. 17. Subsection (c) of section 4-28f of the general statutes is 973
repealed and the following is substituted in lieu thereof (Effective 974
October 1, 2019): 975
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(c) The trust fund shall be administered by a board of trustees, 976
except that the board shall suspend its operations from July 1, 2003, to 977
June 30, 2005, inclusive. The board shall consist of seventeen trustees. 978
The appointment of the initial trustees shall be as follows: (1) The 979
Governor shall appoint four trustees, one of whom shall serve for a 980
term of one year from July 1, 2000, two of whom shall serve for a term 981
of two years from July 1, 2000, and one of whom shall serve for a term 982
of three years from July 1, 2000; (2) the speaker of the House of 983
Representatives and the president pro tempore of the Senate each shall 984
appoint two trustees, one of whom shall serve for a term of two years 985
from July 1, 2000, and one of whom shall serve for a term of three years 986
from July 1, 2000; (3) the majority leader of the House of 987
Representatives and the majority leader of the Senate each shall 988
appoint two trustees, one of whom shall serve for a term of one year 989
from July 1, 2000, and one of whom shall serve for a term of three years 990
from July 1, 2000; (4) the minority leader of the House of 991
Representatives and the minority leader of the Senate each shall 992
appoint two trustees, one of whom shall serve for a term of one year 993
from July 1, 2000, and one of whom shall serve for a term of two years 994
from July 1, 2000; and (5) the Secretary of the Office of Policy and 995
Management, or the secretary's designee, shall serve as an ex-officio 996
voting member. Following the expiration of such initial terms, 997
subsequent trustees shall serve for a term of three years. The period of 998
suspension of the board's operations from July 1, 2003, to June 30, 2005, 999
inclusive, shall not be included in the term of any trustee serving on 1000
July 1, 2003. The trustees shall serve without compensation except for 1001
reimbursement for necessary expenses incurred in performing their 1002
duties. The board of trustees shall establish rules of procedure for the 1003
conduct of its business which shall include, but not be limited to, 1004
criteria, processes and procedures to be used in selecting programs to 1005
receive money from the trust fund. The trust fund shall be within the 1006
Office of Policy and Management for administrative purposes only. 1007
The board of trustees shall, not later than January first of each year, 1008
except following a fiscal year in which the trust fund does not receive a 1009
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deposit from the Tobacco Settlement Fund, [shall] submit a report of 1010
its activities and accomplishments to the joint standing committees of 1011
the General Assembly having cognizance of matters relating to public 1012
health and appropriations and the budgets of state agencies, in 1013
accordance with section 11-4a. 1014
Sec. 18. Subsection (a) of section 21a-416 of the general statutes is 1015
repealed and the following is substituted in lieu thereof (Effective 1016
October 1, 2019): 1017
(a) For the purposes of this section: 1018
(1) "Electronic nicotine delivery system" has the same meaning as 1019
provided in section [19a-342] 19a-342a. 1020
(2) "Vapor product" has the same meaning as provided in section 1021
[19a-342] 19a-342a. 1022
(3) "Retail establishment" has the same meaning as provided in 1023
section 19a-106a. 1024
Sec. 19. Section 12-35g of the general statutes is repealed. (Effective 1025
from passage) 1026
This act shall take effect as follows and shall amend the following
sections:
Section 1 October 1, 2019 12-391(c)
Sec. 2 October 1, 2019 12-392(b)(3)(J)
Sec. 3 October 1, 2019 12-643
Sec. 4 October 1, 2019 12-217(a)(3)
Sec. 5 October 1, 2019 12-217zz(a)
Sec. 6 October 1, 2019 12-414(c)
Sec. 7 October 1, 2019 12-433
Sec. 8 October 1, 2019 12-438
Sec. 9 October 1, 2019 12-458(c)
Sec. 10 October 1, 2019 12-587
Sec. 11 October 1, 2019 12-587a(a)
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Sec. 12 October 1, 2019 12-701(a)(20)(B)(xxiii) to
(B)(xxv)
Sec. 13 October 1, 2019 12-701(a)(24)
Sec. 14 October 1, 2019 12-701(a)(30)
Sec. 15 October 1, 2019 12-170aa
Sec. 16 from passage 3-114g
Sec. 17 October 1, 2019 4-28f(c)
Sec. 18 October 1, 2019 21a-416(a)
Sec. 19 from passage Repealer section
Statement of Purpose:
To make technical and conforming changes to the tax and related
statutes.
[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline,
except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is
not underlined.]