Connecticut 2019 Regular Session

Connecticut House Bill HB07375 Compare Versions

Version 1 (Old)

Version 2 (New)

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7	5		General Assembly Raised Bill No. 7375
8	6		January Session, 2019
9	7		LCO No. 5703
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12	10		Referred to Committee on FINANCE, REVENUE AND
13	11		BONDING
14	12
15	13
16	14		Introduced by:
17	15		(FIN)
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20	19
21	20		AN ACT CONCERNING TH E LEGISLATIVE COMMISSIONERS'
22	21		RECOMMENDATIONS FOR TECHNICAL AND CONFOR MING
23	22		CHANGES TO THE TAX A ND RELATED STATUTES.
24	23		Be it enacted by the Senate and House of Representatives in General
25	24		Assembly convened:
26	25
27	26		Section 1. Subsection (c) of section 12-391 of the general statutes is 1
28	27		amended by adding subdivision (4) as follows (Effective October 1, 2
29	28		2019): 3
30	29		(NEW) (4) "Federal basic exclusion amount" means the dollar 4
31	30		amount published annually by the Internal Revenue Service at which a 5
32	31		decedent would be required to file a federal estate tax return based on 6
33	32		the value of the decedent's gross estate and federally taxable gifts. 7
34	33		Sec. 2. Subparagraph (J) of subdivision (3) of subsection (b) of 8
35	34		section 12-392 of the general statutes is repealed and the following is 9
36	35		substituted in lieu thereof (Effective October 1, 2019): 10
37	36		(J) A tax return shall be filed, in the case of every decedent who dies 11
38	37		on or after January 1, 2023, and at the time of death was (i) a resident 12
39		-	~~of this state, or (ii) a nonresident of this state whose gross estate 13~~ Raised Bill No. 7375
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	44	+	of this state, or (ii) a nonresident of this state whose gross estate 13
46	45		includes any real property situated in this state or tangible personal 14
47	46		property having an actual situs in this state. If the decedent's 15
48	47		Connecticut taxable estate is over [five million four hundred ninety 16
49	48		thousand dollars] the federal basic exclusion amount, such tax return 17
50	49		shall be filed with the Commissioner of Revenue Services and a copy 18
51	50		of such return shall be filed with the court of probate for the district 19
52	51		within which the decedent resided at the date of his or her death or, if 20
53	52		the decedent died a nonresident of this state, the court of probate for 21
54	53		the district within which such real property or tangible personal 22
55	54		property is situated. If the decedent's Connecticut taxable estate is 23
56	55		equal to or less than [five million four hundred ninety thousand 24
57	56		dollars] the federal basic exclusion amount, such return shall be filed 25
58	57		with the court of probate for the district within which the decedent 26
59	58		resided at the date of his or her death or, if the decedent died a 27
60	59		nonresident of this state, the court of probate for the district within 28
61	60		which such real property or tangible personal property is situated, and 29
62	61		no such return shall be filed with the Commissioner of Revenue 30
63	62		Services. The judge of probate for the district in which such return is 31
64	63		filed shall review each such return and shall issue a written opinion to 32
65	64		the estate representative in each case in which the judge determines 33
66	65		that the estate is not subject to tax under this chapter. 34
67	66		Sec. 3. Section 12-643 of the general statutes is amended by adding 35
68	67		subdivision (4) as follows (Effective October 1, 2019): 36
69	68		(NEW) (4) "Federal basic exclusion amount" means the dollar 37
70	69		amount published annually by the Internal Revenue Service over 38
71	70		which a donor would owe federal gift tax based on the value of the 39
72	71		donor's federally taxable gifts. 40
73	72		Sec. 4. Subdivision (3) of subsection (a) of section 12-217 of the 41
74	73		general statutes is repealed and the following is substituted in lieu 42
75	74		thereof (Effective October 1, 2019): 43
76		-	(3) Notwithstanding any provision of this section to the contrary, no 44
77		-	dividend received from a real estate investment trust shall be 45 Raised Bill No. 7375
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	81	+	(3) Notwithstanding any provision of this section to the contrary, no 44
	82	+	dividend received from a real estate investment trust shall be 45
84	83		deductible under this section by the recipient unless the dividend is: 46
85	84		(A) Deductible under Section 243 of the Internal Revenue Code; (B) 47
86	85		received by a qualified dividend recipient from a qualified real estate 48
87	86		investment trust and, as of the last day of the period for which such 49
88	87		dividend is paid, persons, not including the qualified dividend 50
89	88		recipient or any person that is either a related person to, or an 51
90	89		employee or director of, the qualified dividend recipient, have 52
91	90		outstanding cash capital contributions to the qualified real estate 53
92	91		investment trust that, in the aggregate, exceed five per cent of the fair 54
93	92		market value of the aggregate real estate assets, valued as of the last 55
94	93		day of the period for which such dividend is paid, then held by the 56
95	94		qualified real estate investment trust; or (C) received from a captive 57
96	95		real estate investment trust that is subject to the tax imposed under this 58
97	96		chapter. For purposes of this section, [a] "related person" [is as defined 59
98	97		in subdivision (7) of subsection (a) of section 12-217m] has the same 60
99	98		meaning as provided in section 12-217ii, "real estate assets" [is as 61
100	99		defined] has the same meaning as provided in Section 856 of the 62
101	100		Internal Revenue Code, [a] "qualified dividend recipient" means a 63
102	101		dividend recipient who has invested in a qualified real estate 64
103	102		investment trust prior to April 1, 1997, and [a] "qualified real estate 65
104	103		investment trust" means an entity that both was incorporated and had 66
105	104		contributed to it a minimum of five hundred million dollars' worth of 67
106	105		real estate assets prior to April 1, 1997, and that elects to be a real estate 68
107	106		investment trust under Section 856 of the Internal Revenue Code prior 69
108	107		to April 1, 1998. 70
109	108		Sec. 5. Subsection (a) of section 12-217zz of the general statutes is 71
110	109		repealed and the following is substituted in lieu thereof (Effective 72
111	110		October 1, 2019): 73
112	111		(a) [Notwithstanding any other provision of law, and except] Except 74
113	112		as otherwise provided in subsection (b) of this section and sections 12-75
114	113		217aaa and 12-217bbb, the amount of tax credit or credits otherwise 76
115		-	allowable against the tax imposed under this chapter shall be as 77
116		-	follows: 78 Raised Bill No. 7375
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	120	+	allowable against the tax imposed under this chapter shall be as 77
	121	+	follows: 78
123	122		(1) For any income year commencing on or after January 1, 2002, 79
124	123		and prior to January 1, 2015, the amount of tax credit or credits 80
125	124		otherwise allowable shall not exceed seventy per cent of the amount of 81
126	125		tax due from such taxpayer under this chapter with respect to any such 82
127	126		income year of the taxpayer prior to the application of such credit or 83
128	127		credits; 84
129	128		(2) For any income year commencing on or after January 1, 2015, the 85
130	129		amount of tax credit or credits otherwise allowable shall not exceed 86
131	130		fifty and one one-hundredths per cent of the amount of tax due from 87
132	131		such taxpayer under this chapter with respect to any such income year 88
133	132		of the taxpayer prior to the application of such credit or credits; 89
134	133		(3) Notwithstanding the provisions of subdivision (2) of this 90
135	134		subsection, any taxpayer that possesses excess credits may utilize the 91
136	135		excess credits as follows: 92
137	136		(A) For income years commencing on or after January 1, 2016, and 93
138	137		prior to January 1, 2017, the aggregate amount of tax credits and excess 94
139	138		credits allowable shall not exceed fifty-five per cent of the amount of 95
140	139		tax due from such taxpayer under this chapter with respect to any such 96
141	140		income year of the taxpayer prior to the application of such credit or 97
142	141		credits; 98
143	142		(B) For income years commencing on or after January 1, 2017, and 99
144	143		prior to January 1, 2018, the aggregate amount of tax credits and excess 100
145	144		credits allowable shall not exceed sixty per cent of the amount of tax 101
146	145		due from such taxpayer under this chapter with respect to any such 102
147	146		income year of the taxpayer prior to the application of such credit or 103
148	147		credits; 104
149	148		(C) For income years commencing on or after January 1, 2018, and 105
150	149		prior to January 1, 2019, the aggregate amount of tax credits and excess 106
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151	156		credits allowable shall not exceed sixty-five per cent of the amount of 107
152	157		tax due from such taxpayer under this chapter with respect to any such 108
153		-	income year of the taxpayer prior to the application of such credit or 109 Raised Bill No. 7375
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	158	+	income year of the taxpayer prior to the application of such credit or 109
160	159		credits; 110
161	160		(D) For income years commencing on or after January 1, 2019, the 111
162	161		aggregate amount of tax credits and excess credits allowable shall not 112
163	162		exceed seventy per cent of the amount of tax due from such taxpayer 113
164	163		under this chapter with respect to any such income year of the 114
165	164		taxpayer prior to the application of such credit or credits; 115
166	165		(4) For purposes of this subsection, "excess credits" means any 116
167	166		remaining credits available under section 12-217j, 12-217n or 32-9t after 117
168	167		tax credits are utilized in accordance with subdivision (2) of this 118
169	168		subsection. 119
170	169		Sec. 6. Subsection (c) of section 12-414 of the general statutes is 120
171	170		repealed and the following is substituted in lieu thereof (Effective 121
172	171		October 1, 2019): 122
173	172		(c) (1) For purposes of the sales tax, the return shall show the gross 123
174	173		receipts of the seller during the preceding reporting period. For 124
175	174		purposes of the use tax, [(1)] (A) in the case of a return filed by a 125
176	175		retailer, the return shall show the total sales price of the services or 126
177	176		property sold by the retailer, the storage, acceptance, consumption or 127
178	177		other use of which became subject to the use tax during the preceding 128
179	178		reporting period, and [(2)] (B) in the case of a return filed by a 129
180	179		purchaser, the return shall show the total sales price of the service or 130
181	180		property purchased by the purchaser, the storage, acceptance, 131
182	181		consumption or other use of which became subject to the use tax 132
183	182		during the preceding reporting period. The return shall also show the 133
184	183		amount of the taxes for the period covered by the return in such 134
185	184		manner as the commissioner may require and such other information 135
186	185		as the commissioner deems necessary for the proper administration of 136
187	186		this chapter. 137
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188	193		(2) The Commissioner of Revenue Services is authorized in his or 138
189	194		her discretion, for purposes of expediency, to permit returns to be filed 139
190		-	in an alternative form wherein the person filing the return may elect 140 Raised Bill No. 7375
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	195	+	in an alternative form wherein the person filing the return may elect 140
197	196		(A) to report his or her gross receipts, including the tax reimbursement 141
198	197		to be collected as provided for in this section, as a part of such gross 142
199	198		receipts, or (B) to report his or her gross receipts exclusive of the tax 143
200	199		collected in such cases where the gross receipts from sales have been 144
201	200		segregated from tax collections. In the case of [the former] a return 145
202	201		filed in accordance with the provisions of subparagraph (A) of this 146
203	202		subdivision, the percentage of such tax-included gross receipts that 147
204	203		may be considered to be the gross receipts from sales exclusive of the 148
205	204		taxes collected thereon shall be computed by dividing the numeral one 149
206	205		by the sum of the rate of tax provided in section 12-408, expressed as a 150
207	206		decimal, and the numeral one. 151
208	207		Sec. 7. Section 12-433 of the general statutes is repealed and the 152
209	208		following is substituted in lieu thereof (Effective October 1, 2019): 153
210	209		Wherever used in this chapter, unless the context otherwise 154
211	210		requires: 155
212	211		(1) "Alcoholic beverage" and "beverage" include wine, beer and 156
213	212		liquor as defined in this section; ["absolute alcohol"] 157
214	213		(2) "Absolute alcohol" means dehydrated alcohol containing not less 158
215	214		than ninety-nine per cent by weight of ethyl alcohol; ["beer"] 159
216	215		(3) "Beer" means any beverage obtained by the alcoholic 160
217	216		fermentation of an infusion or decoction of barley, malt and hops in 161
218	217		drinking water and containing more than one-half of one per cent of 162
219	218		absolute alcohol by volume; ["wine"] 163
220	219		(4) "Wine" means any alcoholic beverage obtained by the 164
221	220		fermentation of natural sugar contents of fruits or other agricultural 165
222	221		products containing sugar; ["still wine"] 166
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223	228		(5) "Still wine" means any wine that contains not more than three 167
224	229		hundred ninety-two one thousandths (0.392) of a gram of carbon 168
225	230		dioxide per hundred milliliters of wine, and shall include any fortified 169
226		-	wine, cider that is made from the alcoholic fermentation of the juice of 170 Raised Bill No. 7375
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	231	+	wine, cider that is made from the alcoholic fermentation of the juice of 170
233	232		apples, vermouth and any artificial or imitation wine or compound 171
234	233		sold as "still wine" containing not less than three and two-tenths per 172
235	234		cent of absolute alcohol by volume; ["sparkling wine"] 173
236	235		(6) "Sparkling wine" means champagne and any other effervescent 174
237	236		wine charged with more than three hundred ninety -two one 175
238	237		thousandths (0.392) of a gram of carbon dioxide per hundred milliliters 176
239	238		of wine, whether artificially or as a result of secondary fermentation of 177
240	239		the wine within the container; ["fortified wine"] 178
241	240		(7) "Fortified wine" means any wine, the alcoholic contents of which 179
242	241		have been increased, by whatever process, beyond that produced by 180
243	242		natural fermentation; ["liquor"] 181
244	243		(8) "Liquor" means any beverage [which] that contains alcohol 182
245	244		obtained by distillation mixed with drinkable water and other 183
246	245		substances in solution; ["liquor cooler"] 184
247	246		(9) "Liquor cooler" means any liquid combined with liquor, [as 185
248	247		defined in this section,] containing not more than seven per cent of 186
249	248		alcohol by volume; ["gallon"] 187
250	249		(10) "Gallon" or "wine gallon" means one hundred twenty-eight 188
251	250		fluid ounces; ["proof gallon"] 189
252	251		(11) "Proof gallon" means the equivalent of one wine gallon at 100 190
253	252		proof; ["proof spirit"] 191
254	253		(12) "Proof spirit" or "proof" shall be held to be that alcoholic liquor 192
255	254		[which] that contains one-half by volume of alcohol of a specific 193
256	255		gravity of seventy-nine hundred and thirty-nine ten-thousandths 194
257	256		(0.7939) at 60° F; ["alcohol"] 195
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258	263		(13) "Alcohol" means ethyl alcohol, hydrated oxide of ethyl or spirit 196
259	264		of wine, from whatever source or by whatever process produced; 197
260		-	["person"] 198 Raised Bill No. 7375
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	265	+	["person"] 198
267	266		(14) "Person" means any individual, firm, fiduciary, partnership, 199
268	267		corporation, limited liability company, trust or association, however 200
269	268		formed; ["taxpayer"] 201
270	269		(15) "Taxpayer" means any person liable to taxation under this 202
271	270		chapter except railroad and airline companies so far as they conduct 203
272	271		such beverage business in cars or passenger trains or on airplanes; 204
273	272		["distributor"] 205
274	273		(16) "Distributor" means any person, wherever resident or located, 206
275	274		[who] that holds a wholesaler's or manufacturer's permit or wholesaler 207
276	275		or manufacturer permit for beer only issued under chapter 545, or [his] 208
277	276		such person's backer, if any; ["licensed distributor"] 209
278	277		(17) "Licensed distributor" means a distributor holding a license 210
279	278		issued by the Commissioner of Revenue Services under the provisions 211
280	279		of this chapter; ["tax period"] 212
281	280		(18) "Tax period" means any period of one calendar month, or any 213
282	281		part thereof; ["barrel"] 214
283	282		(19) "Barrel" means not less than twenty-eight nor more than thirty-215
284	283		one gallons; ["half barrel"] 216
285	284		(20) "Half barrel" means not less than fourteen nor more than fifteen 217
286	285		and one-half gallons; ["quarter barrel"] 218
287	286		(21) "Quarter barrel" means not less than seven nor more than seven 219
288	287		and three-quarters gallons; ["sell"] and 220
289	288		(22) "Sell" or "sale" includes and applies to gifts, exchanges and 221
290	289		barter and includes any alcoholic beverages coming into the possession 222
291	290		of a distributor [which] that cannot be satisfactorily accounted for by 223
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292	297		the distributor to the Commissioner of Revenue Services. 224
293	298		Sec. 8. Section 12-438 of the general statutes is repealed and the 225
294		-	following is substituted in lieu thereof (Effective October 1, 2019): 226 Raised Bill No. 7375
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	299	+	following is substituted in lieu thereof (Effective October 1, 2019): 226
301	300		Any person [who] that applies for a cancellation of [his] such 227
302	301		person's distributor's license shall take an inventory at the beginning of 228
303	302		business on the first day of the following month, showing the number 229
304	303		of gallons of each kind of alcoholic beverage mentioned in section 12-230
305	304		435 owned by [him] such person and held within the state. Each such 231
306	305		person shall, [within] not later than fifteen days after taking such 232
307	306		inventory, file a copy of such inventory with the commissioner, on 233
308	307		forms prescribed and furnished by [him] the commissioner, and shall 234
309	308		pay a tax on such inventory at the rates specified in [said] section 12-235
310	309		435. Each return filed under the provisions of this section shall give 236
311	310		such additional information as the commissioner requires and shall 237
312	311		include a statement of the amount of tax due under such return. 238
313	312		Sec. 9. Subsection (c) of section 12-458 of the general statutes is 239
314	313		repealed and the following is substituted in lieu thereof (Effective 240
315	314		October 1, 2019): 241
316	315		(c) Any person who owns or operates a vehicle that runs only upon 242
317	316		rails or tracks and that is properly registered with the federal 243
318	317		government, in accordance with the provisions of Section 4222 of the 244
319	318		Internal Revenue Code of 1986, or any subsequent corresponding 245
320	319		internal revenue code of the United States, as amended from time to 246
321	320		time, shall be exempt from paying to a distributor the motor fuels tax 247
322	321		imposed pursuant to this section for use in such vehicle. 248
323	322		Sec. 10. Section 12-587 of the general statutes is repealed and the 249
324	323		following is substituted in lieu thereof (Effective October 1, 2019): 250
325	324		(a) (1) As used in this chapter: (A) "Company" includes a 251
326	325		corporation, partnership, limited partnership, limited liability 252
327	326		company, limited liability partnership, association, individual or any 253
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328	333		fiduciary thereof; (B) "quarterly period" means a period of three 254
329	334		calendar months commencing on the first day of January, April, July or 255
330	335		October and ending on the last day of March, June, September or 256
331	336		December, respectively; (C) except as provided in subdivision (2) of 257
332		-	this subsection, "gross earnings" means all consideration received from 258 Raised Bill No. 7375
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	337	+	this subsection, "gross earnings" means all consideration received from 258
339	338		the first sale within this state of a petroleum product; (D) "petroleum 259
340	339		products" means those products which contain or are made from 260
341	340		petroleum or a petroleum derivative; (E) "first sale of petroleum 261
342	341		products within this state" means the initial sale of a petroleum 262
343	342		product delivered to a location in this state; (F) "export" or 263
344	343		"exportation" means the conveyance of petroleum products from 264
345	344		within this state to a location outside this state for the purpose of sale 265
346	345		or use outside this state; and (G) "sale for exportation" means a sale of 266
347	346		petroleum products to a purchaser which itself exports such products. 267
348	347		(2) For purposes of this chapter, "gross earnings" means gross 268
349	348		earnings as defined in subdivision (1) of this subsection, except, with 269
350	349		respect to the first sale of gasoline or gasohol within this state, if the 270
351	350		consideration received from such first sale reflects a price of gasoline 271
352	351		or gasohol sold or used in this state in excess of three dollars per 272
353	352		gallon, gross earnings from such first sale shall be deemed to be three 273
354	353		dollars per gallon, and any consideration received that is derived from 274
355	354		that portion of the price of such gasoline or gasohol in excess of three 275
356	355		dollars per gallon shall be disregarded in the calculation of gross 276
357	356		earnings. Notwithstanding the provisions of this chapter, the 277
358	357		Commissioner of Revenue Services may suspend enforcement 278
359	358		activities with respect to this subdivision until all policies and 279
360	359		procedures necessary to implement the provision of this subdivision 280
361	360		are in place, but in no event shall such suspension extend beyond April 281
362	361		15, 2012. 282
363	362		(b) (1) Except as otherwise provided in subdivision (2) of this 283
364	363		subsection, any company [which] that is engaged in the refining or 284
365	364		distribution, or both, of petroleum products and which distributes 285
366	365		such products in this state shall pay a quarterly tax on its gross 286
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367	372		earnings derived from the first sale of petroleum products within this 287
368	373		state. Each company shall on or before the last day of the month next 288
369	374		succeeding each quarterly period render to the commissioner a return 289
370	375		on forms prescribed or furnished by the commissioner and signed by 290
371		-	the person performing the duties of treasurer or an authorized agent or 291 Raised Bill No. 7375
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377		-
	376	+	the person performing the duties of treasurer or an authorized agent or 291
378	377		officer, including the amount of gross earnings derived from the first 292
379	378		sale of petroleum products within this state for the quarterly period 293
380	379		and such other facts as the commissioner may require for the purpose 294
381	380		of making any computation required by this chapter. [Except as 295
382	381		otherwise provided in subdivision (3) of this subsection, the] The rate 296
383	382		of tax shall be (A) [five per cent with respect to calendar quarters prior 297
384	383		to July 1, 2005; (B) five and eight-tenths per cent with respect to 298
385	384		calendar quarters commencing on or after July 1, 2005, and prior to 299
386	385		July 1, 2006; (C) six and three-tenths per cent with respect to calendar 300
387	386		quarters commencing on or after July 1, 2006, and prior to July 1, 2007; 301
388	387		(D)] seven per cent with respect to calendar quarters commencing on 302
389	388		or after July 1, 2007, and prior to July 1, 2013; and [(E)] (B) eight and 303
390	389		one-tenth per cent with respect to calendar quarters commencing on or 304
391	390		after July 1, 2013. 305
392	391		(2) Gross earnings derived from the first sale of the following 306
393	392		petroleum products within this state shall be exempt from tax: 307
394	393		(A) Any petroleum products sold for exportation from this state for 308
395	394		sale or use outside this state; 309
396	395		(B) [the] The product designated by the American Society for 310
397	396		Testing and Materials as "Specification for Heating Oil D396-69", 311
398	397		commonly known as number 2 heating oil, to be used exclusively for 312
399	398		heating purposes or to be used in a commercial fishing vessel, which 313
400	399		vessel qualifies for an exemption pursuant to subdivision (40) of 314
401	400		section 12-412; 315
402	401		(C) [kerosene] Kerosene, commonly known as number 1 oil, to be 316
403	402		used exclusively for heating purposes, provided delivery is of both 317
	403	+	Raised Bill No. 7375
	404	+
	405	+
	406	+
	407	+	LCO No. 5703 12 of 35
	408	+
404	409		number 1 and number 2 oil, and via a truck with a metered delivery 318
405	410		ticket to a residential dwelling or to a centrally metered system serving 319
406	411		a group of residential dwellings; 320
407	412		(D) [the] The product identified as propane gas, to be used 321
408		-	primarily for heating purposes; 322 Raised Bill No. 7375
409		-
410		-
411		-	LCO 5703 {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07375-
412		-	R01-HB.docx }
413		-	12 of 34
414		-
	413	+	primarily for heating purposes; 322
415	414		(E) [bunker] Bunker fuel oil, intermediate fuel, marine diesel oil and 323
416	415		marine gas oil to be used in any vessel (i) having a displacement 324
417	416		exceeding four thousand dead weight tons, or (ii) primarily engaged in 325
418	417		interstate commerce; 326
419	418		(F) [for] For any first sale occurring prior to July 1, 2008, propane 327
420	419		gas to be used as a fuel for a motor vehicle; 328
421	420		(G) [for] For any first sale occurring on or after July 1, 2002, grade 329
422	421		number 6 fuel oil, as defined in regulations adopted pursuant to 330
423	422		section 16a-22c, to be used exclusively by a company [which] that, in 331
424	423		accordance with census data contained in the Standard Industrial 332
425	424		Classification Manual, United States Office of Management and 333
426	425		Budget, 1987 edition, is included in code classifications 2000 to 3999, 334
427	426		inclusive, or in Sector 31, 32 or 33 in the North American Industrial 335
428	427		Classification System United States Manual, United States Office of 336
429	428		Management and Budget, 1997 edition; 337
430	429		(H) [for] For any first sale occurring on or after July 1, 2002, number 338
431	430		2 heating oil to be used exclusively in a vessel primarily engaged in 339
432	431		interstate commerce, which vessel qualifies for an exemption under 340
433	432		subdivision (40) of section 12-412; 341
434	433		(I) [for] For any first sale occurring on or after July 1, 2000, paraffin 342
435	434		or microcrystalline waxes; 343
436	435		(J) [for] For any first sale occurring prior to July 1, 2008, petroleum 344
437	436		products to be used as a fuel for a fuel cell, as defined in subdivision 345
438	437		(113) of section 12-412; 346
	438	+	Raised Bill No. 7375
	439	+
	440	+
	441	+
	442	+	LCO No. 5703 13 of 35
	443	+
439	444		(K) [a] A commercial heating oil blend containing not less than ten 347
440	445		per cent of alternative fuels derived from agricultural produce, food 348
441	446		waste, waste vegetable oil or municipal solid waste, including, but not 349
442	447		limited to, biodiesel or low sulfur dyed diesel fuel; 350
443	448		(L) [for] For any first sale occurring on or after July 1, 2007, diesel 351
444		-	fuel other than diesel fuel to be used in an electric generating facility to 352 Raised Bill No. 7375
445		-
446		-
447		-	LCO 5703 {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07375-
448		-	R01-HB.docx }
449		-	13 of 34
450		-
	449	+	fuel other than diesel fuel to be used in an electric generating facility to 352
451	450		generate electricity; 353
452	451		(M) [for] For any first sale occurring on or after July 1, 2013, 354
453	452		cosmetic grade mineral oil; or 355
454	453		(N) [propane] Propane gas to be used as a fuel for a school bus. 356
455	454		[(3) The rate of tax on gross earnings derived from the first sale of 357
456	455		grade number 6 fuel oil, as defined in regulations adopted pursuant to 358
457	456		section 16a-22c, to be used exclusively by a company which, in 359
458	457		accordance with census data contained in the Standard Industrial 360
459	458		Classification Manual, United States Office of Management and 361
460	459		Budget, 1987 edition, is included in code classifications 2000 to 3999, 362
461	460		inclusive, or in Sector 31, 32 or 33 in the North American Industrial 363
462	461		Classification System United States Manual, United States Office of 364
463	462		Management and Budget, 1997 edition, or number 2 heating oil used 365
464	463		exclusively in a vessel primarily engaged in interstate commerce, 366
465	464		which vessel qualifies for an exemption under section 12-412 shall be: 367
466	465		(A) Four per cent with respect to calendar quarters commencing on or 368
467	466		after July 1, 1998, and prior to July 1, 1999; (B) three per cent with 369
468	467		respect to calendar quarters commencing on or after July 1, 1999, and 370
469	468		prior to July 1, 2000; (C) two per cent with respect to calendar quarters 371
470	469		commencing on or after July 1, 2000, and prior to July 1, 2001; and (D) 372
471	470		one per cent with respect to calendar quarters commencing on or after 373
472	471		July 1, 2001, and prior to July 1, 2002.] 374
473	472		(c) (1) Any company [which] that imports or causes to be imported 375
474	473		into this state petroleum products for sale, use or consumption in this 376
475	474		state, other than a company subject to and having paid the tax on such 377
	475	+	Raised Bill No. 7375
	476	+
	477	+
	478	+
	479	+	LCO No. 5703 14 of 35
	480	+
476	481		company's gross earnings from first sales of petroleum products 378
477	482		within this state, which earnings include gross earnings attributable to 379
478	483		such imported or caused to be imported petroleum products, in 380
479	484		accordance with subsection (b) of this section, shall pay a quarterly tax 381
480	485		on the consideration given or contracted to be given for such 382
481	486		petroleum product if the consideration given or contracted to be given 383
482		-	for all such deliveries during the quarterly period for which such tax is 384 Raised Bill No. 7375
483		-
484		-
485		-	LCO 5703 {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07375-
486		-	R01-HB.docx }
487		-	14 of 34
488		-
	487	+	for all such deliveries during the quarterly period for which such tax is 384
489	488		to be paid exceeds three thousand dollars. [Except as otherwise 385
490	489		provided in subdivision (3) of this subsection, the] The rate of tax shall 386
491	490		be (A) [five per cent with respect to calendar quarters commencing 387
492	491		prior to July 1, 2005; (B) five and eight-tenths per cent with respect to 388
493	492		calendar quarters commencing on or after July 1, 2005, and prior to 389
494	493		July 1, 2006; (C) six and three-tenths per cent with respect to calendar 390
495	494		quarters commencing on or after July 1, 2006, and prior to July 1, 2007; 391
496	495		(D)] seven per cent with respect to calendar quarters commencing on 392
497	496		or after July 1, 2007, and prior to July 1, 2013; and [(E)] (B) eight and 393
498	497		one-tenth per cent with respect to calendar quarters commencing on or 394
499	498		after July 1, 2013. Fuel in the fuel supply tanks of a motor vehicle, 395
500	499		which fuel tanks are directly connected to the engine, shall not be 396
501	500		considered a delivery for the purposes of this subsection. 397
502	501		(2) Consideration given or contracted to be given for petroleum 398
503	502		products, gross earnings from the first sale of which are exempt from 399
504	503		tax under subdivision (2) of subsection (b) of this section, shall be 400
505	504		exempt from tax. 401
506	505		[(3) The rate of tax on consideration given or contracted to be given 402
507	506		for grade number 6 fuel oil, as defined in regulations adopted 403
508	507		pursuant to section 16a-22c, to be used exclusively by a company 404
509	508		which, in accordance with census data contained in the Standard 405
510	509		Industrial Classification Manual, United States Office of Management 406
511	510		and Budget, 1987 edition, is included in code classifications 2000 to 407
512	511		3999, inclusive, or in Sector 31, 32 or 33 in the North American 408
513	512		Industrial Classification System United States Manual, United States 409
514	513		Office of Management and Budget, 1997 edition, or number 2 heating 410
	514	+	Raised Bill No. 7375
	515	+
	516	+
	517	+
	518	+	LCO No. 5703 15 of 35
	519	+
515	520		oil used exclusively in a vessel primarily engaged in interstate 411
516	521		commerce, which vessel qualifies for an exemption under section 12-412
517	522		412 shall be: (A) Four per cent with respect to calendar quarters 413
518	523		commencing on or after July 1, 1998, and prior to July 1, 1999; (B) three 414
519	524		per cent with respect to calendar quarters commencing on or after July 415
520	525		1, 1999, and prior to July 1, 2000; (C) two per cent with respect to 416
521		-	calendar quarters commencing on or after July 1, 2000, and prior to 417 Raised Bill No. 7375
522		-
523		-
524		-	LCO 5703 {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07375-
525		-	R01-HB.docx }
526		-	15 of 34
527		-
	526	+	calendar quarters commencing on or after July 1, 2000, and prior to 417
528	527		July 1, 2001; and (D) one per cent with respect to calendar quarters 418
529	528		commencing on or after July 1, 2001, and prior to July 1, 2002.] 419
530	529		(d) The amount of tax reported to be due on such return shall be 420
531	530		due and payable on or before the last day of the month next 421
532	531		succeeding the quarterly period. The tax imposed under the provisions 422
533	532		of this chapter shall be in addition to any other tax imposed by this 423
534	533		state on such company. 424
535	534		(e) For the purposes of this chapter, the gross earnings of any 425
536	535		producer or refiner of petroleum products operating a service station 426
537	536		along the highways or interstate highways within the state pursuant to 427
538	537		a contract with the Department of Transportation or operating a 428
539	538		service station which is used as a training or test marketing center 429
540	539		under the provisions of subsection (b) of section 14-344d, shall be 430
541	540		calculated by multiplying the volume of petroleum products delivered 431
542	541		by any producer or refiner to any such station by such producer's or 432
543	542		refiner's dealer tank wagon price or dealer wholesale price in the area 433
544	543		of the service station. 434
545	544		Sec. 11. Subsection (a) of section 12-587a of the general statutes is 435
546	545		repealed and the following is substituted in lieu thereof (Effective 436
547	546		October 1, 2019): 437
548	547		(a) (1) Any company, as such term is used in section 12-587, as 438
549	548		amended by this act, liable for the tax imposed under subsection (b) of 439
550	549		[said] section 12-587, as amended by this act, on gross earnings from 440
551	550		the first sale of petroleum products within this state, which products 441
	551	+	Raised Bill No. 7375
	552	+
	553	+
	554	+
	555	+	LCO No. 5703 16 of 35
	556	+
552	557		the purchaser thereof subsequently sells for exportation and sale or use 442
553	558		outside this state, shall be allowed a credit against any tax for which 443
554	559		such company is liable in accordance with subsection (b) of [said] 444
555	560		section 12-587, as amended by this act, in the amount of tax paid to the 445
556	561		state with respect to the sale of such products, provided (A) such 446
557	562		purchaser has submitted certification to such company, in such form as 447
558	563		prescribed by the Commissioner of Revenue Services, that such 448
559		-	products were sold or used outside this state, (B) such certification and 449 Raised Bill No. 7375
560		-
561		-
562		-	LCO 5703 {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07375-
563		-	R01-HB.docx }
564		-	16 of 34
565		-
	564	+	products were sold or used outside this state, (B) such certification and 449
566	565		any additional information related to such sale or use by such 450
567	566		purchaser, which said commissioner may request, hav e been 451
568	567		submitted to said commissioner, and (C) such company makes a 452
569	568		payment to such purchaser, related to such products sold or used 453
570	569		outside this state, in the amount equal to the tax imposed under [said] 454
571	570		section 12-587, as amended by this act, on gross earnings from the first 455
572	571		sale to such purchaser within the state. 456
573	572		(2) The credit allowed pursuant to subdivision (1) of this subsection 457
574	573		may also be claimed, in the same manner as provided in said 458
575	574		subdivision (1), by any such company when the petroleum products 459
576	575		sold in a first sale within this state by such company are incorporated 460
577	576		by the purchaser thereof into a material that is included in U.S. 461
578	577		industry group 3255 in the North American Industrial Classification 462
579	578		System United States Manual, United States Office of Management and 463
580	579		Budget, 2007 edition, and such products are subsequently exported for 464
581	580		sale or use outside this state. Such company shall be allowed said 465
582	581		credit in the amount of tax paid to the state with respect to the sale of 466
583	582		such products. 467
584	583		(3) In addition, such company shall be allowed such credit when 468
585	584		there has been any sale of such products subsequent to the sale by such 469
586	585		company but prior to sale or use outside this state, provided (A) each 470
587	586		purchaser receives payment, related to such products sold or used 471
588	587		outside this state, equal to the tax imposed under [said] section 12-587, 472
589	588		as amended by this act, on gross earnings from the first sale of such 473
590	589		products within this state, and (B) the purchaser selling or using such 474
	590	+	Raised Bill No. 7375
	591	+
	592	+
	593	+
	594	+	LCO No. 5703 17 of 35
	595	+
591	596		products outside this state complies with the requirements in this 475
592	597		section related to a purchaser of such products from the company 476
593	598		liable for such tax. 477
594	599		Sec. 12. Subparagraphs (B)(xxiii) to (B)(xxv), inclusive, of 478
595	600		subdivision (20) of subsection (a) of section 12-701 of the general 479
596	601		statutes are repealed and the following is substituted in lieu thereof 480
597		-	(Effective October 1, 2019): 481 Raised Bill No. 7375
598		-
599		-
600		-	LCO 5703 {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07375-
601		-	R01-HB.docx }
602		-	17 of 34
603		-
	602	+	(Effective October 1, 2019): 481
604	603		(xxiii) To the extent properly includable in gross income for federal 482
605	604		income tax purposes, the amount of any financial assistance received 483
606	605		from the Crumbling Foundations Assistance Fund or paid to or on 484
607	606		behalf of the owner of a residential building pursuant to sections 8-442 485
608	607		and 8-443; [, and] 486
609	608		(xxiv) To the extent properly includable in gross income for federal 487
610	609		income tax purposes, the amount calculated pursuant to subsection (b) 488
611	610		of section 12-704g for income received by a general partner of a 489
612	611		venture capital fund, as defined in 17 CFR 275.203(l)-1, as amended 490
613	612		from time to time; and 491
614	613		(xxv) To the extent any portion of a deduction under Section 179 of 492
615	614		the Internal Revenue Code was added to federal adjusted gross income 493
616	615		pursuant to subparagraph (A)(xiv) of this subdivision in computing 494
617	616		Connecticut adjusted gross income, twenty-five per cent of such 495
618	617		disallowed portion of the deduction in each of the four succeeding 496
619	618		taxable years. 497
620	619		Sec. 13. Subdivision (24) of subsection (a) of section 12-701 of the 498
621	620		general statutes is repealed and the following is substituted in lieu 499
622	621		thereof (Effective October 1, 2019): 500
623	622		(24) "Adjusted federal tentative minimum tax" of an individual 501
624	623		means such individual's federal tentative minimum tax or, in the case 502
625	624		of an individual whose Connecticut adjusted gross income includes 503
626	625		modifications described in subparagraph (A)(i), (A)(ii), (A)(v), (A)(vi), 504
	626	+	Raised Bill No. 7375
	627	+
	628	+
	629	+
	630	+	LCO No. 5703 18 of 35
	631	+
627	632		(A)(vii) or (A)(viii) of subdivision (20) of this subsection [(a) of this 505
628	633		section] or subparagraph (B)(i), (B)(ii), (B)(v), (B)(vi), (B)(vii), (B)(viii), 506
629	634		(B)(ix), (B)(x), (B)(xiii) or (B)(xv) of subdivision (20) of this subsection, 507
630	635		[(a) of this section,] the amount that would have been the federal 508
631	636		tentative minimum tax if such tax were calculated by including, to the 509
632	637		extent not includable in federal alternative minimum taxable income, 510
633	638		the modifications described in subparagraph (A)(i), (A)(ii), (A)(v), 511
634	639		(A)(vi), (A)(vii) or (A)(viii) of subdivision (20) of this subsection, [(a) of 512
635		-	this section,] by excluding, to the extent includable in federal 513 Raised Bill No. 7375
636		-
637		-
638		-	LCO 5703 {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07375-
639		-	R01-HB.docx }
640		-	18 of 34
641		-
	640	+	this section,] by excluding, to the extent includable in federal 513
642	641		alternative minimum taxable income, the modifications described in 514
643	642		subparagraph (B)(i), (B)(ii), (B)(v), (B)(vi), (B)(vii), (B)(viii), (B)(ix), 515
644	643		(B)(x), (B)(xiii) or (B)(xv) of subdivision (20) of this subsection, [(a) of 516
645	644		this section,] and by excluding, to the extent includable in federal 517
646	645		alternative minimum taxable income, the amount of any interest 518
647	646		income or exempt-interest dividends, as defined in Section 852(b)(5) of 519
648	647		the Internal Revenue Code, from obligations that are issued by or on 520
649	648		behalf of the state of Connecticut, any political subdivision thereof, or 521
650	649		public instrumentality, state or local authority, district, or similar 522
651	650		public entity that is created under the laws of the state of Connecticut, 523
652	651		or from obligations that are issued by or on behalf of any territory or 524
653	652		possession of the United States, any political subdivision of such 525
654	653		territory or possession, or public instrumentality, authority, district or 526
655	654		similar public entity of such territory or possession, the income with 527
656	655		respect to which taxation by any state is prohibited by federal law. If 528
657	656		such individual is a beneficiary of a trust or estate, then, in calculating 529
658	657		his or her federal tentative minimum tax, his or her federal alternative 530
659	658		taxable income shall be increased or decreased, as the case may be, by 531
660	659		the net amount of such individual's proportionate share of the 532
661	660		Connecticut fiduciary adjustment relating to modifications that are 533
662	661		described in, to the extent not includable in federal alternative 534
663	662		minimum taxable income, subparagraph (A)(i), (A)(ii), (A)(v), (A)(vi), 535
664	663		(A)(vii) or (A)(viii) of subdivision (20) of this subsection, [(a) of this 536
665	664		section,] or, to the extent includable in federal alternative minimum 537
666	665		taxable income, subparagraph (B)(i), (B)(ii), (B)(v), (B)(vi), (B)(vii), 538
	666	+	Raised Bill No. 7375
	667	+
	668	+
	669	+
	670	+	LCO No. 5703 19 of 35
	671	+
667	672		(B)(viii), (B)(ix), (B)(x), (B)(xiii) or (B)(xv) of subdivision (20) of this 539
668	673		subsection. [(a) of this section.] 540
669	674		Sec. 14. Subdivision (30) of subsection (a) of section 12-701 of the 541
670	675		general statutes is repealed and the following is substituted in lieu 542
671	676		thereof (Effective October 1, 2019): 543
672	677		(30) "Adjusted federal alternative minimum taxable income" of an 544
673	678		individual means his or her federal alternative minimum taxable 545
674		-	income or, in the case of an individual whose Connecticut adjusted 546 Raised Bill No. 7375
675		-
676		-
677		-	LCO 5703 {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07375-
678		-	R01-HB.docx }
679		-	19 of 34
680		-
	679	+	income or, in the case of an individual whose Connecticut adjusted 546
681	680		gross income includes modifications described in subparagraph (A)(i), 547
682	681		(A)(ii), (A)(v), (A)(vi), (A)(vii) or (A)(viii) of subdivision (20) of this 548
683	682		subsection [(a) of this section] or subparagraph (B)(i), (B)(ii), (B)(v), 549
684	683		(B)(vi), (B)(vii), (B)(viii), (B)(ix), (B)(x), (B)(xiii) or (B)(xv) of subdivision 550
685	684		(20) of this subsection, [(a) of this section,] the amount that would have 551
686	685		been the federal alternative minimum taxable income if such amount 552
687	686		were calculated by including, to the extent not includable in federal 553
688	687		alternative minimum taxable income, the modifications described in 554
689	688		subparagraph (A)(i), (A)(ii), (A)(v), (A)(vi), (A)(vii) or (A)(viii) of 555
690	689		subdivision (20) of this subsection, [(a) of this section,] by excluding, to 556
691	690		the extent includable in federal alternative minimum taxable income, 557
692	691		the modifications described in subparagraph (B)(i), (B)(ii), (B)(v), 558
693	692		(B)(vi), (B)(vii), (B)(viii), (B)(ix), (B)(x), (B)(xiii) or (B)(xv) of subdivision 559
694	693		(20) of this subsection, [(a) of this section,] and by excluding, to the 560
695	694		extent includable in federal alternative minimum taxable income, the 561
696	695		amount of any interest income or exempt-interest dividends, as 562
697	696		defined in Section 852(b)(5) of the Internal Revenue Code, from 563
698	697		obligations that are issued by or on behalf of the state of Connecticut, 564
699	698		any political subdivision thereof, or public instrumentality, state or 565
700	699		local authority, district, or similar public entity that is created under 566
701	700		the laws of the state of Connecticut, or from obligations that are issued 567
702	701		by or on behalf of any territory or possession of the United States, any 568
703	702		political subdivision of such territory or possession, or public 569
704	703		instrumentality, authority, district or similar public entity of such 570
705	704		territory or possession, the income with respect to which taxation by 571
	705	+	Raised Bill No. 7375
	706	+
	707	+
	708	+
	709	+	LCO No. 5703 20 of 35
	710	+
706	711		any state is prohibited by federal law. If such individual is a 572
707	712		beneficiary of a trust or estate, then, for purposes of calculating his or 573
708	713		her adjusted federal alternative minimum taxable income, his or her 574
709	714		federal alternative minimum taxable income shall also be increased or 575
710	715		decreased, as the case may be, by the net amount of such individual's 576
711	716		proportionate share of the Connecticut fiduciary adjustment relating to 577
712	717		modifications to the extent not includable in federal alternative 578
713	718		minimum taxable income, that are described in subparagraph (A)(i), 579
714	719		(A)(ii), (A)(v), (A)(vi), (A)(vii) or (A)(viii) of subdivision (20) of this 580
715		-	subsection [(a) of this section] or to the extent includable in federal 581 Raised Bill No. 7375
716		-
717		-
718		-	LCO 5703 {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07375-
719		-	R01-HB.docx }
720		-	20 of 34
721		-
	720	+	subsection [(a) of this section] or to the extent includable in federal 581
722	721		alternative minimum taxable income, subparagraph (B)(i), (B)(ii), 582
723	722		(B)(v), (B)(vi), (B)(vii), (B)(viii), (B)(ix), (B)(x), (B)(xiii) or (B)(xv) of 583
724	723		subdivision (20) of this subsection. [(a) of this section.] 584
725	724		Sec. 15. Section 12-170aa of the general statutes is repealed and the 585
726	725		following is substituted in lieu thereof (Effective October 1, 2019): 586
727	726		(a) There is established, for the assessment year commencing 587
728	727		October 1, 1985, and each assessment year thereafter, a revised state 588
729	728		program of property tax relief for certain elderly homeowners as 589
730	729		determined in accordance with subsection (b) of this section, and 590
731	730		additionally for the assessment year commencing October 1, 1986, and 591
732	731		each assessment year thereafter, the property tax relief benefits of such 592
733	732		program are made available to certain homeowners who are 593
734	733		permanently and totally disabled as determined in accordance with 594
735	734		said subsection. [(b) of this section.] 595
736	735		(b) (1) The program established by this section shall provide for a 596
737	736		reduction in property tax, except in the case of benefits payable as a 597
738	737		grant under certain circumstances in accordance with provisions in 598
739	738		subsection (j) of this section, applicable to the assessed value of certain 599
740	739		real property, determined in accordance with subsection (c) of this 600
741	740		section, for any owner of real property, or any tenant for life or tenant 601
742	741		for a term of years liable for property tax under section 12-48, or any 602
743	742		resident of a multiple-dwelling complex under certain contractual 603
	743	+	Raised Bill No. 7375
	744	+
	745	+
	746	+
	747	+	LCO No. 5703 21 of 35
	748	+
744	749		conditions as provided in [said] subsection (j) of this section, who (A) 604
745	750		at the close of the preceding calendar year has attained age sixty-five 605
746	751		or over, or whose spouse domiciled with such homeowner, has 606
747	752		attained age sixty-five or over at the close of the preceding calendar 607
748	753		year, or is fifty years of age or over and the surviving spouse of a 608
749	754		homeowner who at the time of [his] such homeowner's death had 609
750	755		qualified and was entitled to tax relief under this section, provided 610
751	756		such spouse was domiciled with such homeowner at the time of his 611
752	757		death or (B) at the close of the preceding calendar year has not attained 612
753	758		age sixty-five and is eligible in accordance with applicable federal 613
754		-	regulations to receive permanent total disability benefits under Social 614 Raised Bill No. 7375
755		-
756		-
757		-	LCO 5703 {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07375-
758		-	R01-HB.docx }
759		-	21 of 34
760		-
	759	+	regulations to receive permanent total disability benefits under Social 614
761	760		Security, or has not been engaged in employment covered by Social 615
762	761		Security and accordingly has not qualified for benefits thereunder but 616
763	762		who has become qualified for permanent total disability benefits under 617
764	763		any federal, state or local government retirement or disability plan, 618
765	764		including the Railroad Retirement Act and any government-related 619
766	765		teacher's retirement plan, determined by the Secretary of the Office of 620
767	766		Policy and Management to contain requirements in respect to 621
768	767		qualification for such permanent total disability benefits [which] that 622
769	768		are comparable to such requirements under Social Security; and in 623
770	769		addition to qualification under subparagraph (A) or (B) [above] of this 624
771	770		subdivision, whose taxable and nontaxable income, the total of which 625
772	771		shall hereinafter be called "qualifying income", in the tax year of such 626
773	772		homeowner ending immediately preceding the date of application for 627
774	773		benefits under the program in this section, was not in excess of sixteen 628
775	774		thousand two hundred dollars, if unmarried, or twenty thousand 629
776	775		dollars, jointly with spouse if married, subject to adjustments in 630
777	776		accordance with subdivision (2) of this subsection, evidence of which 631
778	777		income shall be required in the form of a signed affidavit to be 632
779	778		submitted to the assessor in the municipality in which application for 633
780	779		benefits under this section is filed. The amount of any Medicaid 634
781	780		payments made on behalf of such homeowner or the spouse of such 635
782	781		homeowner shall not constitute income. The amount of tax reduction 636
783	782		provided under this section, determined in accordance with and 637
	783	+	Raised Bill No. 7375
	784	+
	785	+
	786	+
	787	+	LCO No. 5703 22 of 35
	788	+
784	789		subject to the variable factors in the schedule of amounts of tax 638
785	790		reduction in subsection (c) of this section, shall be allowed only with 639
786	791		respect to a residential dwelling owned by such qualified homeowner 640
787	792		and used as such homeowner's primary place of residence. If title to 641
788	793		real property or a tenancy interest liable for real property taxes is 642
789	794		recorded in the name of such qualified homeowner or his spouse 643
790	795		making a claim and qualifying under this section and any other person 644
791	796		or persons, the claimant hereunder shall be entitled to pay his 645
792	797		fractional share of the tax on such property calculated in accordance 646
793	798		with the provisions of this section, and such other person or persons 647
794	799		shall pay his or their fractional share of the tax without regard for the 648
795		-	provisions of this section, unless also qualified hereunder. For the 649 Raised Bill No. 7375
796		-
797		-
798		-	LCO 5703 {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07375-
799		-	R01-HB.docx }
800		-	22 of 34
801		-
	800	+	provisions of this section, unless also qualified hereunder. For the 649
802	801		purposes of this section, a "mobile manufactured home", as defined in 650
803	802		section 12-63a, or a dwelling on leased land, including but not limited 651
804	803		to a modular home, shall be deemed to be real property and the word 652
805	804		"taxes" shall not include special assessments, interest and lien fees. 653
806	805		(2) The amounts of qualifying income as provided in this section 654
807	806		shall be adjusted annually in a uniform manner to reflect the annual 655
808	807		inflation adjustment in Social Security income, with each such 656
809	808		adjustment of qualifying income determined to the nearest one 657
810	809		hundred dollars. Each such adjustment of qualifying income shall be 658
811	810		prepared by the Secretary of the Office of Policy and Management in 659
812	811		relation to the annual inflation adjustment in Social Security, if any, 660
813	812		becoming effective at any time during the twelve-month period 661
814	813		immediately preceding the first day of October each year and the 662
815	814		amount of such adjustment shall be distributed to the assessors in each 663
816	815		municipality not later than the thirty-first day of December next 664
817	816		following. 665
818	817		(3) For purposes of determining qualifying income under 666
819	818		subdivision (1) of this subsection with respect to a married homeowner 667
820	819		who submits an application for tax reduction in accordance with this 668
821	820		section, the Social Security income of the spouse of such homeowner 669
822	821		shall not be included in the qualifying income of such homeowner, for 670
	822	+	Raised Bill No. 7375
	823	+
	824	+
	825	+
	826	+	LCO No. 5703 23 of 35
	827	+
823	828		purposes of determining eligibility for benefits under this section, if 671
824	829		such spouse is a resident of a health care or nursing home facility in 672
825	830		this state receiving payment related to such spouse under the Title XIX 673
826	831		Medicaid program. An applicant who is legally separated pursuant to 674
827	832		the provisions of section 46b-40, as of the thirty-first day of December 675
828	833		preceding the date on which such person files an application for a 676
829	834		grant in accordance with subsection (a) of this section, may apply as an 677
830	835		unmarried person and shall be regarded as such for purposes of 678
831	836		determining qualifying income under said subsection. 679
832	837		(c) The amount of reduction in property tax provided under this 680
833	838		section shall, subject to the provisions of subsection (d) of this section, 681
834		-	be determined in accordance with the following schedule: 682 Raised Bill No. 7375
835		-
836		-
837		-	LCO 5703 {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07375-
838		-	R01-HB.docx }
839		-	23 of 34
840		-
	839	+	be determined in accordance with the following schedule: 682
841	840
842	841		T1 Qualifying Income Tax Reduction Tax Reduction
843	842		T2 As Percentage For Any Year
844	843		T3 Over Not Exceeding Of Property Tax
845	844		T4 Married Homeowners Maximum Minimum
846	845		T5 $ 0 $11,700 50% $1,250 $400
847	846		T6 11,700 15,900 40 1,000 350
848	847		T7 15,900 19,700 30 750 250
849	848		T8 19,700 23,600 20 500 150
850	849		T9 23,600 28,900 10 250 150
851	850		T10 28,900 None
852	851		T11 Unmarried Homeowners
853	852		T12 $ 0 $11,700 40% $1,000 $350
854	853		T13 11,700 15,900 30 750 250
855	854		T14 15,900 19,700 20 500 150
856	855		T15 19,700 23,600 10 250 150
857	856		T16 23,600 None
858	857
	858	+	Raised Bill No. 7375
	859	+
	860	+
	861	+
	862	+	LCO No. 5703 24 of 35
	863	+
859	864		(d) Any homeowner qualified for tax reduction in accordance with 683
860	865		subsection (b) of this section in an amount to be determined under the 684
861	866		schedule of such tax reduction in subsection (c) of this section, shall in 685
862	867		no event receive less in tax reduction than the minimum amount of 686
863	868		such reduction applicable to the qualifying income of such homeowner 687
864	869		according to the schedule in said subsection (c). 688
865	870		(e) (1) Any claim for tax reduction under this section shall be 689
866	871		submitted for approval, on the application form prepared for such 690
867	872		purpose by the Secretary of the Office of Policy and Management, in 691
868	873		the first year claim for such tax relief is filed and biennially thereafter. 692
869	874		The amount of tax reduction approved shall be applied to the real 693
870	875		property tax payable by the homeowner for the assessment year in 694
871		-	which such application is submitted and approved. If any such 695 Raised Bill No. 7375
872		-
873		-
874		-	LCO 5703 {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07375-
875		-	R01-HB.docx }
876		-	24 of 34
877		-
	876	+	which such application is submitted and approved. If any such 695
878	877		homeowner has qualified for tax reduction under this section, the tax 696
879	878		reduction determined shall, when possible, be applied and prorated 697
880	879		uniformly over the number of installments in which the real property 698
881	880		tax is due and payable to the municipality in which [he] such 699
882	881		homeowner resides. In the case of any homeowner who is eligible for 700
883	882		tax reduction under this section as a result of increases in qualifying 701
884	883		income, [effective with respect to the assessment year commencing 702
885	884		October 1, 1987,] under the schedule of qualifying income and tax 703
886	885		reduction in subsection (c) of this section, exclusive of any such 704
887	886		increases related to [social security] Social Security adjustments in 705
888	887		accordance with subsection (b) of this section, the total amount of tax 706
889	888		reduction to which such homeowner is entitled shall be credited and 707
890	889		uniformly prorated against property tax installment payments 708
891	890		applicable to such homeowner's residence [which] that become due 709
892	891		after such homeowner's application for tax reduction under this 710
893	892		section is accepted. In the event that a homeowner has paid in full the 711
894	893		amount of property tax applicable to such homeowner's residence, 712
895	894		regardless of whether the municipality requires the payment of 713
896	895		property taxes in one or more installments, such municipality shall 714
897	896		make payment to such homeowner in the amount of the tax reduction 715
	897	+	Raised Bill No. 7375
	898	+
	899	+
	900	+
	901	+	LCO No. 5703 25 of 35
	902	+
898	903		allowed. The municipality shall be reimbursed for the amount of such 716
899	904		payment in accordance with subsection (g) of this section. 717
900	905		(2) In respect to such application required biennially after the filing 718
901	906		and approval for the first year, the tax assessor in each municipality 719
902	907		shall notify each such homeowner concerning application 720
903	908		requirements by regular mail not later than February first, annually 721
904	909		enclosing a copy of the required application form. Such homeowner 722
905	910		may submit such application to the assessor by mail, provided it is 723
906	911		received by the assessor not later than April fifteenth in the assessment 724
907	912		year with respect to which such tax reduction is claimed. Not later 725
908	913		than April thirtieth of such year the assessor shall notify, by mail 726
909	914		evidenced by a certificate of mailing, any such homeowner for whom 727
910	915		such application was not received by said April fifteenth concerning 728
911		-	application requirements and such homeowner shall be required not 729 Raised Bill No. 7375
912		-
913		-
914		-	LCO 5703 {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07375-
915		-	R01-HB.docx }
916		-	25 of 34
917		-
	916	+	application requirements and such homeowner shall be required not 729
918	917		later than May fifteenth to submit such application personally or, for 730
919	918		reasonable cause, by a person acting on behalf of such taxpayer as 731
920	919		approved by the assessor. In the year immediately following any year 732
921	920		in which such homeowner has submitted application and qualified for 733
922	921		tax reduction in accordance with this section, such homeowner shall be 734
923	922		presumed, without filing application therefor, to be qualified for tax 735
924	923		reduction in accordance with the schedule in subsection (c) of this 736
925	924		section in the same percentage of property tax as allowed in the year 737
926	925		immediately preceding. 738
927	926		(3) If any homeowner has qualified and received tax reduction 739
928	927		under this section and subsequently in any calendar year has 740
929	928		qualifying income in excess of the maximum described in this section, 741
930	929		such homeowner shall notify the tax assessor on or before the next 742
931	930		filing date and shall be denied tax reduction under this section for the 743
932	931		assessment year and any subsequent year or until such homeowner 744
933	932		has reapplied and again qualified for benefits under this section. Any 745
934	933		such person who fails to so notify the tax assessor of his 746
935	934		disqualification shall refund all amounts of tax reduction improperly 747
936	935		taken and be fined not more than five hundred dollars. 748
	936	+	Raised Bill No. 7375
	937	+
	938	+
	939	+
	940	+	LCO No. 5703 26 of 35
	941	+
937	942		(f) (1) Any homeowner, believing such homeowner is entitled to tax 749
938	943		reduction benefits under this section for any assessment year, shall 750
939	944		make application as required in subsection (e) of this section, to the 751
940	945		assessor of the municipality in which the homeowner resides, for such 752
941	946		tax reduction at any time from February first to and including May 753
942	947		fifteenth of the year in which tax reduction is claimed. A homeowner 754
943	948		may make application to the secretary prior to August fifteenth of the 755
944	949		claim year for an extension of the application period. The secretary 756
945	950		may grant such extension in the case of extenuating circumstance due 757
946	951		to illness or incapacitation as evidenced by a certificate signed by a 758
947	952		physician or an advanced practice registered nurse to that extent, or if 759
948	953		the secretary determines there is good cause for doing so. Such 760
949	954		application for tax reduction benefits shall be submitted on a form 761
950		-	prescribed and furnished by the secretary to the assessor. In making 762 Raised Bill No. 7375
951		-
952		-
953		-	LCO 5703 {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07375-
954		-	R01-HB.docx }
955		-	26 of 34
956		-
	955	+	prescribed and furnished by the secretary to the assessor. In making 762
957	956		application the homeowner shall present to such assessor, in 763
958	957		substantiation of such homeowner's application, a copy of such 764
959	958		homeowner's federal income tax return, including a copy of the Social 765
960	959		Security statement of earnings for such homeowner, and that of such 766
961	960		homeowner's spouse, if filed separately, for such homeowner's taxable 767
962	961		year ending immediately prior to the submission of such application, 768
963	962		or if not required to file a return, such other evidence of qualifying 769
964	963		income in respect to such taxable year as may be required by the 770
965	964		assessor. 771
966	965		(2) When the assessor is satisfied that the applying homeowner is 772
967	966		entitled to tax reduction in accordance with this section, such assessor 773
968	967		shall issue a certificate of credit, in such form as the secretary may 774
969	968		prescribe and supply showing the amount of tax reduction allowed. A 775
970	969		duplicate of such certificate shall be delivered to the applicant and the 776
971	970		tax collector of the municipality and the assessor shall keep the fourth 777
972	971		copy of such certificate and a copy of the application. Any homeowner 778
973	972		who, for the purpose of obtaining a tax reduction under this section, 779
974	973		wilfully fails to disclose all matters related thereto or with intent to 780
975	974		defraud makes false statement shall refund all property tax credits 781
	975	+	Raised Bill No. 7375
	976	+
	977	+
	978	+
	979	+	LCO No. 5703 27 of 35
	980	+
976	981		improperly taken and shall be fined not more than five hundred 782
977	982		dollars. 783
978	983		(3) Applications filed under this section shall not be open for public 784
979	984		inspection. 785
980	985		(g) (1) On or before July first, annually, each municipality shall 786
981	986		submit to the secretary a claim for the tax reductions approved under 787
982	987		this section in relation to the assessment list of October first 788
983	988		immediately preceding. On or after December [1, 1987] first, annually, 789
984	989		any municipality that neglects to transmit to the secretary the claim as 790
985	990		required by this section shall forfeit two hundred fifty dollars to the 791
986	991		state, except that the secretary may waive such forfeiture in accordance 792
987	992		with procedures and standards established by regulations adopted in 793
988		-	accordance with chapter 54. 794 Raised Bill No. 7375
989		-
990		-
991		-	LCO 5703 {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07375-
992		-	R01-HB.docx }
993		-	27 of 34
994		-
	993	+	accordance with chapter 54. 794
995	994		(2) Subject to procedures for review and approval of such data 795
996	995		pursuant to section 12-120b, said secretary shall, on or before 796
997	996		December fifteenth next following, certify to the Comptroller the 797
998	997		amount due each municipality as reimbursement for loss of property 798
999	998		tax revenue related to the tax reductions allowed under this section, 799
1000	999		except that the secretary may reduce the amount due as 800
1001	1000		reimbursement under this section by up to one hundred per cent for 801
1002	1001		any municipality that is not eligible for a grant under section 32-9s. 802
1003	1002		The Comptroller shall draw an order on the Treasurer on or before the 803
1004	1003		fifth business day following December fifteenth and the Treasurer shall 804
1005	1004		pay the amount due each municipality not later than the thirty-first 805
1006	1005		day of December. 806
1007	1006		(3) Any claimant aggrieved by the results of the secretary's review 807
1008	1007		shall have the rights of appeal as set forth in section 12-120b. The 808
1009	1008		amount of the grant payable to each municipality in any year in 809
1010	1009		accordance with this section shall be reduced proportionately in the 810
1011	1010		event that the total of such grants in such year exceeds the amount 811
1012	1011		appropriated for the purposes of this section with respect to such year. 812
	1012	+	Raised Bill No. 7375
	1013	+
	1014	+
	1015	+
	1016	+	LCO No. 5703 28 of 35
	1017	+
1013	1018		(h) Any person who is the owner of a residential dwelling on leased 813
1014	1019		land, including any such person who is a sublessee under terms of the 814
1015	1020		lease agreement applicable to such land, shall be entitled to claim tax 815
1016	1021		relief under the provisions of this section, subject to all requirements 816
1017	1022		therein except as provided in this [subdivision] subsection, with 817
1018	1023		respect to property taxes paid by such person on the assessed value of 818
1019	1024		such dwelling, provided (1) the dwelling is such person's principal 819
1020	1025		place of residence, (2) such lease or sublease requires that such person 820
1021	1026		as the lessee or sublessee, whichever is applicable, pay all property 821
1022	1027		taxes related to the dwelling and (3) such lease or sublease is recorded 822
1023	1028		in the land records of the town. 823
1024	1029		(i) (1) If any person with respect to whom a claim for tax reduction 824
1025	1030		in accordance with this section has been approved for any assessment 825
1026	1031		year transfers, assigns, grants or otherwise conveys on or after the first 826
1027		-	day of October but prior to the first day of August in such assessment 827 Raised Bill No. 7375
1028		-
1029		-
1030		-	LCO 5703 {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07375-
1031		-	R01-HB.docx }
1032		-	28 of 34
1033		-
	1032	+	day of October but prior to the first day of August in such assessment 827
1034	1033		year the interest in real property to which such claim for tax credit is 828
1035	1034		related, regardless of whether such transfer, assignment, grant or 829
1036	1035		conveyance is voluntary or involuntary, the amount of such tax credit 830
1037	1036		shall be a pro rata portion of the amount otherwise applicable in such 831
1038	1037		assessment year to be determined by a fraction the numerator of which 832
1039	1038		shall be the number of full months from the first day of October in 833
1040	1039		such assessment year to the date of such conveyance and the 834
1041	1040		denominator of which shall be twelve. If such conveyance occurs in the 835
1042	1041		month of October the grantor shall be disqualified for tax credit in 836
1043	1042		such assessment year. The grantee shall be required within a period 837
1044	1043		not exceeding ten days immediately following the date of such 838
1045	1044		conveyance to notify the assessor thereof, or in the absence of such 839
1046	1045		notice, upon determination by the assessor that such transfer, 840
1047	1046		assignment, grant or conveyance has occurred, the assessor shall [(1)] 841
1048	1047		(A) determine the amount of tax reduction to which the grantor is 842
1049	1048		entitled for such assessment year with respect to the interest in real 843
1050	1049		property conveyed and notify the tax collector of the reduced amount 844
1051	1050		of tax reduction applicable to such interest, and [(2)] (B) notify the 845
	1051	+	Raised Bill No. 7375
	1052	+
	1053	+
	1054	+
	1055	+	LCO No. 5703 29 of 35
	1056	+
1052	1057		Secretary of the Office of Policy and Management on or before the 846
1053	1058		October first immediately following the end of the assessment year in 847
1054	1059		which such conveyance occurs of the reduction in such tax reduction 848
1055	1060		for purposes of a corresponding adjustment in the amount of state 849
1056	1061		payment to the municipality next following as reimbursement for the 850
1057	1062		revenue loss related to such tax reductions. On or after December [1, 851
1058	1063		1987] first, annually, any municipality [which] that neglects to transmit 852
1059	1064		to the Secretary of the Office of Policy and Management the claim as 853
1060	1065		required by this section shall forfeit two hundred fifty dollars to the 854
1061	1066		state, provided the secretary may waive such forfeiture in accordance 855
1062	1067		with procedures and standards established by regulations adopted in 856
1063	1068		accordance with chapter 54. 857
1064	1069		(2) Upon receipt of such notice from the assessor, the tax collector 858
1065	1070		shall, if such notice is received after the tax due date in the 859
1066	1071		municipality, within ten days thereafter mail or hand a bill to the 860
1067		-	grantee stating the additional amount of tax due as determined by the 861 Raised Bill No. 7375
1068		-
1069		-
1070		-	LCO 5703 {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07375-
1071		-	R01-HB.docx }
1072		-	29 of 34
1073		-
	1072	+	grantee stating the additional amount of tax due as determined by the 861
1074	1073		assessor. Such tax shall be due and payable and collectible as other 862
1075	1074		property taxes and subject to the same liens and processes of 863
1076	1075		collection, provided such tax shall be due and payable in an initial or 864
1077	1076		single installment not sooner than thirty days after the date such bill is 865
1078	1077		mailed or handed to the grantee and in equal amounts in any 866
1079	1078		remaining, regular installments as the same are due and payable. 867
1080	1079		(j) (1) Notwithstanding the intent in subsections (a) to (i), inclusive, 868
1081	1080		of this section to provide for benefits in the form of property tax 869
1082	1081		reduction applicable to persons liable for payment of such property tax 870
1083	1082		and qualified in accordance with requirements related to age and 871
1084	1083		income as provided in subsection (b) of this section, a certain annual 872
1085	1084		benefit, determined in amount under the provisions of subsections (c) 873
1086	1085		and (d) of this section but payable in a manner as prescribed in this 874
1087	1086		subsection, shall be provided with respect to any person who (A) is 875
1088	1087		qualified in accordance with said requirements related to age and 876
1089	1088		income as provided in subsection (b) of this section, including 877
1090	1089		provisions concerning such person's spouse, and (B) is a resident of a 878
	1090	+	Raised Bill No. 7375
	1091	+
	1092	+
	1093	+
	1094	+	LCO No. 5703 30 of 35
	1095	+
1091	1096		dwelling unit within a multiple-dwelling complex containing dwelling 879
1092	1097		units for occupancy by certain elderly persons under terms of a 880
1093	1098		contract between such resident and the owner of such complex, in 881
1094	1099		accordance with which contract such resident occupies a certain 882
1095	1100		dwelling unit subject to the express provision that such resident has no 883
1096	1101		legal title, interest or leasehold estate in the real or personal property 884
1097	1102		of such complex, and under the terms of which contract such resident 885
1098	1103		agrees to pay the owner of the complex a fee, as a condition precedent 886
1099	1104		to occupancy and a monthly or other such periodic fee thereafter as a 887
1100	1105		condition of continued occupancy. In no event shall any such resident 888
1101	1106		be qualified for benefits payable in accordance with this subsection if, 889
1102	1107		as determined by the assessor in the municipality in which such 890
1103	1108		complex is situated, such resident's contract with the owner of such 891
1104	1109		complex, or occupancy by such resident (i) confers upon such resident 892
1105	1110		any ownership interest in the dwelling unit occupied or in such 893
1106	1111		complex, or (ii) establishes a contract of lease of any type for the 894
1107		-	dwelling unit occupied by such resident. 895 Raised Bill No. 7375
1108		-
1109		-
1110		-	LCO 5703 {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07375-
1111		-	R01-HB.docx }
1112		-	30 of 34
1113		-
	1112	+	dwelling unit occupied by such resident. 895
1114	1113		(2) The amount of annual benefit payable in accordance with this 896
1115	1114		subsection to any such resident, qualified as provided in subdivision 897
1116	1115		(1) of this subsection, shall be determined in relation to an assumed 898
1117	1116		amount of property tax liability applicable to the assessed value for the 899
1118	1117		dwelling unit which such resident occupies, as determined by the 900
1119	1118		assessor in the municipality in which such complex is situated. 901
1120	1119		Annually, not later than the first day of June, the assessor in such 902
1121	1120		municipality, upon receipt of an application for such benefit submitted 903
1122	1121		in accordance with this subsection by any such resident, shall 904
1123	1122		determine, with respect to the assessment list in such municipality for 905
1124	1123		the assessment year commencing October first immediately preceding, 906
1125	1124		the portion of the assessed value of the entire complex, as included in 907
1126	1125		such assessment list, attributable to the dwelling unit occupied by such 908
1127	1126		resident. The assumed property tax liability for purposes of this 909
1128	1127		subsection shall be the product of such assessed value and the mill rate 910
1129	1128		in such municipality as determined for purposes of property tax 911
	1129	+	Raised Bill No. 7375
	1130	+
	1131	+
	1132	+
	1133	+	LCO No. 5703 31 of 35
	1134	+
1130	1135		imposed on said assessment list for the assessment year commencing 912
1131	1136		October first immediately preceding. The amount of benefit to which 913
1132	1137		such resident shall be entitled for such assessment year shall be 914
1133	1138		equivalent to the amount of tax reduction for which such resident 915
1134	1139		would qualify, considering such assumed property tax liability to be 916
1135	1140		the actual property tax applicable to such resident's dwelling unit and 917
1136	1141		such resident as liable for the payment of such tax, in accordance with 918
1137	1142		the schedule of qualifying income and tax reduction as provided in 919
1138	1143		subsection (c) of this section, subject to provisions concerning 920
1139	1144		maximum allowable benefit for any assessment year under subsections 921
1140	1145		(c) and (d) of this section. The amount of benefit as determined for 922
1141	1146		such resident in respect to any assessment year shall be payable by the 923
1142	1147		state as a grant to such resident equivalent to the amount of property 924
1143	1148		tax reduction to which such resident would be entitled under 925
1144	1149		subsections (a) to (i), inclusive, of this section if such resident were the 926
1145	1150		owner of such dwelling unit and qualified for tax reduction benefits 927
1146	1151		under said subsections (a) to (i), inclusive. 928
1147		-	(3) Any such resident entitled to a grant as provided in subdivision 929 Raised Bill No. 7375
1148		-
1149		-
1150		-	LCO 5703 {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07375-
1151		-	R01-HB.docx }
1152		-	31 of 34
1153		-
	1152	+	(3) Any such resident entitled to a grant as provided in subdivision 929
1154	1153		(2) of this subsection shall be required to submit an application for 930
1155	1154		such grant to the assessor in the municipality in which such resident 931
1156	1155		resides at any time from February first to and including the fifteenth 932
1157	1156		day of May in the year in which such grant is claimed, on a form 933
1158	1157		prescribed and furnished for such purpose by the Secretary of the 934
1159	1158		Office of Policy and Management. Any such resident submitting an 935
1160	1159		application for such grant shall be required to present to the assessor, 936
1161	1160		in substantiation of such application, a copy of such resident's federal 937
1162	1161		income tax return, and if not required to file a federal income tax 938
1163	1162		return, such other evidence of qualifying income, receipts for money 939
1164	1163		received or cancelled checks, or copies thereof, and any other evidence 940
1165	1164		the assessor may require. Not later than the first day of July in such 941
1166	1165		year, the assessor shall submit to the Secretary of the Office of Policy 942
1167	1166		and Management (A) a copy of the application prepared by such 943
1168	1167		resident, together with such resident's federal income tax return, if 944
	1168	+	Raised Bill No. 7375
	1169	+
	1170	+
	1171	+
	1172	+	LCO No. 5703 32 of 35
	1173	+
1169	1174		required to file such a return, and any other information submitted in 945
1170	1175		relation thereto, (B) determinations of the assessor concerning the 946
1171	1176		assessed value of the dwelling unit in such complex occupied by such 947
1172	1177		resident, and (C) the amount of such grant approved by the assessor. 948
1173	1178		Said secretary, upon approving such grant, shall certify the amount 949
1174	1179		thereof and not later than the fifteenth day of September immediately 950
1175	1180		following submit approval for payment of such grant to the [State] 951
1176	1181		Comptroller. Not later than five business days immediately following 952
1177	1182		receipt of such approval for payment, the [State] Comptroller shall 953
1178	1183		draw [his or her] an order [upon the State] on the Treasurer and the 954
1179	1184		Treasurer shall pay the amount of the grant to such resident not later 955
1180	1185		than the first day of October immediately following. 956
1181	1186		(k) If the Secretary of the Office of Policy and Management makes 957
1182	1187		any adjustments to the grants for tax reductions or assumed amounts 958
1183	1188		of property tax liability claimed under this section subsequent to the 959
1184	1189		[Comptroller the] Comptroller's order of payment of [said] such grants 960
1185	1190		in any year, the amount of such adjustment shall be reflected in the 961
1186	1191		next payment the Treasurer shall make to such municipality pursuant 962
1187		-	to this section. 963 Raised Bill No. 7375
1188		-
1189		-
1190		-	LCO 5703 {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07375-
1191		-	R01-HB.docx }
1192		-	32 of 34
1193		-
	1192	+	to this section. 963
1194	1193		Sec. 16. Section 3-114g of the general statutes is repealed and the 964
1195	1194		following is substituted in lieu thereof (Effective from passage): 965
1196	1195		At the end of each fiscal year, commencing with the fiscal year 966
1197	1196		ending on June 30, 1990, the Comptroller is authorized to record as 967
1198	1197		revenue for such fiscal year the amount of revenue related to the tax 968
1199	1198		imposed under chapter 208 and section 12-699 for such fiscal year 969
1200	1199		which is received by the Commissioner of Revenue Services not later 970
1201	1200		than five business days after the [last day of] July thirty-first 971
1202	1201		immediately following the end of such fiscal year. 972
1203	1202		Sec. 17. Subsection (c) of section 4-28f of the general statutes is 973
1204	1203		repealed and the following is substituted in lieu thereof (Effective 974
1205	1204		October 1, 2019): 975
	1205	+	Raised Bill No. 7375
	1206	+
	1207	+
	1208	+
	1209	+	LCO No. 5703 33 of 35
	1210	+
1206	1211		(c) The trust fund shall be administered by a board of trustees, 976
1207	1212		except that the board shall suspend its operations from July 1, 2003, to 977
1208	1213		June 30, 2005, inclusive. The board shall consist of seventeen trustees. 978
1209	1214		The appointment of the initial trustees shall be as follows: (1) The 979
1210	1215		Governor shall appoint four trustees, one of whom shall serve for a 980
1211	1216		term of one year from July 1, 2000, two of whom shall serve for a term 981
1212	1217		of two years from July 1, 2000, and one of whom shall serve for a term 982
1213	1218		of three years from July 1, 2000; (2) the speaker of the House of 983
1214	1219		Representatives and the president pro tempore of the Senate each shall 984
1215	1220		appoint two trustees, one of whom shall serve for a term of two years 985
1216	1221		from July 1, 2000, and one of whom shall serve for a term of three years 986
1217	1222		from July 1, 2000; (3) the majority leader of the House of 987
1218	1223		Representatives and the majority leader of the Senate each shall 988
1219	1224		appoint two trustees, one of whom shall serve for a term of one year 989
1220	1225		from July 1, 2000, and one of whom shall serve for a term of three years 990
1221	1226		from July 1, 2000; (4) the minority leader of the House of 991
1222	1227		Representatives and the minority leader of the Senate each shall 992
1223	1228		appoint two trustees, one of whom shall serve for a term of one year 993
1224	1229		from July 1, 2000, and one of whom shall serve for a term of two years 994
1225	1230		from July 1, 2000; and (5) the Secretary of the Office of Policy and 995
1226		-	Management, or the secretary's designee, shall serve as an ex-officio 996 Raised Bill No. 7375
1227		-
1228		-
1229		-	LCO 5703 {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07375-
1230		-	R01-HB.docx }
1231		-	33 of 34
1232		-
	1231	+	Management, or the secretary's designee, shall serve as an ex-officio 996
1233	1232		voting member. Following the expiration of such initial terms, 997
1234	1233		subsequent trustees shall serve for a term of three years. The period of 998
1235	1234		suspension of the board's operations from July 1, 2003, to June 30, 2005, 999
1236	1235		inclusive, shall not be included in the term of any trustee serving on 1000
1237	1236		July 1, 2003. The trustees shall serve without compensation except for 1001
1238	1237		reimbursement for necessary expenses incurred in performing their 1002
1239	1238		duties. The board of trustees shall establish rules of procedure for the 1003
1240	1239		conduct of its business which shall include, but not be limited to, 1004
1241	1240		criteria, processes and procedures to be used in selecting programs to 1005
1242	1241		receive money from the trust fund. The trust fund shall be within the 1006
1243	1242		Office of Policy and Management for administrative purposes only. 1007
1244	1243		The board of trustees shall, not later than January first of each year, 1008
1245	1244		except following a fiscal year in which the trust fund does not receive a 1009
	1245	+	Raised Bill No. 7375
	1246	+
	1247	+
	1248	+
	1249	+	LCO No. 5703 34 of 35
	1250	+
1246	1251		deposit from the Tobacco Settlement Fund, [shall] submit a report of 1010
1247	1252		its activities and accomplishments to the joint standing committees of 1011
1248	1253		the General Assembly having cognizance of matters relating to public 1012
1249	1254		health and appropriations and the budgets of state agencies, in 1013
1250	1255		accordance with section 11-4a. 1014
1251	1256		Sec. 18. Subsection (a) of section 21a-416 of the general statutes is 1015
1252	1257		repealed and the following is substituted in lieu thereof (Effective 1016
1253	1258		October 1, 2019): 1017
1254	1259		(a) For the purposes of this section: 1018
1255	1260		(1) "Electronic nicotine delivery system" has the same meaning as 1019
1256	1261		provided in section [19a-342] 19a-342a. 1020
1257	1262		(2) "Vapor product" has the same meaning as provided in section 1021
1258	1263		[19a-342] 19a-342a. 1022
1259	1264		(3) "Retail establishment" has the same meaning as provided in 1023
1260	1265		section 19a-106a. 1024
1261	1266		Sec. 19. Section 12-35g of the general statutes is repealed. (Effective 1025
1262		-	from passage) 1026 Raised Bill No. 7375
1263		-
1264		-
1265		-	LCO 5703 {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07375-
1266		-	R01-HB.docx }
1267		-	34 of 34
1268		-
	1267	+	from passage) 1026
1269	1268		This act shall take effect as follows and shall amend the following
1270	1269		sections:
1271	1270
1272	1271		Section 1 October 1, 2019 12-391(c)
1273	1272		Sec. 2 October 1, 2019 12-392(b)(3)(J)
1274	1273		Sec. 3 October 1, 2019 12-643
1275	1274		Sec. 4 October 1, 2019 12-217(a)(3)
1276	1275		Sec. 5 October 1, 2019 12-217zz(a)
1277	1276		Sec. 6 October 1, 2019 12-414(c)
1278	1277		Sec. 7 October 1, 2019 12-433
1279	1278		Sec. 8 October 1, 2019 12-438
1280	1279		Sec. 9 October 1, 2019 12-458(c)
1281	1280		Sec. 10 October 1, 2019 12-587
1282	1281		Sec. 11 October 1, 2019 12-587a(a)
	1282	+	Raised Bill No. 7375
	1283	+
	1284	+
	1285	+
	1286	+	LCO No. 5703 35 of 35
	1287	+
1283	1288		Sec. 12 October 1, 2019 12-701(a)(20)(B)(xxiii) to
1284	1289		(B)(xxv)
1285	1290		Sec. 13 October 1, 2019 12-701(a)(24)
1286	1291		Sec. 14 October 1, 2019 12-701(a)(30)
1287	1292		Sec. 15 October 1, 2019 12-170aa
1288	1293		Sec. 16 from passage 3-114g
1289	1294		Sec. 17 October 1, 2019 4-28f(c)
1290	1295		Sec. 18 October 1, 2019 21a-416(a)
1291	1296		Sec. 19 from passage Repealer section
1292	1297
1293		-	FIN Joint Favorable
	1298	+	Statement of Purpose:
	1299	+	To make technical and conforming changes to the tax and related
	1300	+	statutes.
	1301	+
	1302	+	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline,
	1303	+	except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is
	1304	+	not underlined.]
1294	1305