Connecticut 2019 Regular Session

Connecticut House Bill HB07376 Compare Versions

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Version 2 (New)

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7		-	General Assembly ~~Substitute~~ Bill No. 7376
	5	+	General Assembly Raised Bill No. 7376
8	6		January Session, 2019
	7	+	LCO No. 5580
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	10	+	Referred to Committee on FINANCE, REVENUE AND
	11	+	BONDING
	12	+
	13	+
	14	+	Introduced by:
	15	+	(FIN)
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14	20		AN ACT CONCERNING NE XUS PROVISIONS FOR CERTA IN
15	21		DISASTER-RELATED OR EMERGENCY -RELATED WORK
16	22		PERFORMED IN THE STA TE.
17	23		Be it enacted by the Senate and House of Representatives in General
18	24		Assembly convened:
19	25
20	26		Section 1. (NEW) (Effective from passage) (a) As used in this section: 1
21		-	(1) "Public service company" and "telecommunications company" 2
22		-	have the same meanings as provided in section 16-1 of the general 3
23		-	statutes; 4
24		-	(2) "Critical infrastructure" means real property and tangible 5
25		-	personal property, including, but not limited to, buildings, conduits, 6
26		-	lines, fiber optic cables, poles, pipes, structures and equipment, owned 7
27		-	or used by a public service company or a telecommunications 8
28		-	company to generate, transmit or distribute such company's product 9
29		-	or service in the state; 10
30		-	(3) "State disaster or emergency" means a disaster or an emergency 11
31		-	event for which (A) the Governor has issued a proclamation of a 12
32		-	disaster or an emergency pursuant to chapter 517 of the general 13
33		-	statutes, or (B) the President of the United States has issued a 14
34		-	declaration of the existence in the state of a major disaster or an 15
35		-	emergency; 16 Substitute Bill No. 7376
	27	+	(1) "Public service company" has the same meaning as provided in 2
	28	+	section 16-1 of the general statutes; 3
	29	+	(2) "Critical infrastructure" means real property and tangible 4
	30	+	personal property, including, but not limited to, buildings, lines, poles, 5
	31	+	pipes, structures and equipment, owned or used by a public service 6
	32	+	company to generate, transmit or distribute such company's product 7
	33	+	or service in the state; 8
	34	+	(3) "State disaster or emergency" means a disaster or an emergency 9
	35	+	event for which (A) the Governor has issued a proclamation of a 10
	36	+	disaster or an emergency pursuant to chapter 517 of the general 11
	37	+	statutes, or (B) the President of the United States has issued a 12
	38	+	Raised Bill No. 7376
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42		-	(4) "Disaster-related or emergency-related work" means repairing, 17
43		-	renovating, installing, constructing or rendering services to critical 18
44		-	infrastructure in the state that has been damaged, impaired or 19
45		-	destroyed by a state disaster or emergency; 20
46		-	(5) "Disaster response period" means the period (A) commencing 21
47		-	ten calendar days prior to the date of issuance of the proclamation or 22
48		-	declaration of a state disaster or emergency, and (B) ending sixty 23
49		-	calendar days after the Governor has proclaimed or the President has 24
50		-	declared, as applicable, the end of such disaster or emergency; 25
51		-	(6) "Out-of-state business" means a business entity that, in the 26
52		-	income or taxable year immediately preceding the state disaster or 27
53		-	emergency, was not registered with the state or any political 28
54		-	subdivision thereof, did not submit any tax filings to the state and did 29
55		-	not derive income from sources within the state. "Out-of-state 30
56		-	business" includes a business entity that (A) was present in the state or 31
57		-	conducted operations in the state, to perform disaster-related or 32
58		-	emergency-related work, but otherwise satisfies the provisions of this 33
59		-	subdivision, or (B) is affiliated with a registered business solely 34
60		-	through common ownership and otherwise satisfies the provisions of 35
61		-	this subdivision; 36
62		-	(7) "Out-of-state employee" means an employee of an out-of-state 37
63		-	business who does not work in the state, other than performing 38
64		-	disaster-related or emergency-related work during a disaster response 39
65		-	period; and 40
66		-	(8) "Registered business" means a business entity that is registered 41
67		-	with the Secretary of the State to do business in the state prior to the 42
68		-	state disaster or emergency. 43
69		-	(b) Notwithstanding any provision of title 12 of the general statutes 44
70		-	or subsection (c) of section 14-34a of the general statutes, no out-of-45
71		-	state business or out-of-state employee who is present in the state or 46
72		-	conducts operations in the state, to perform disaster-related or 47 Substitute Bill No. 7376
	42	+	LCO No. 5580 2 of 4
	43	+
	44	+	declaration of the existence in the state of a major disaster or an 13
	45	+	emergency; 14
	46	+	(4) "Disaster-related or emergency-related work" means repairing, 15
	47	+	renovating, installing, constructing or rendering services to critical 16
	48	+	infrastructure in the state that has been damaged, impaired or 17
	49	+	destroyed by a state disaster or emergency; 18
	50	+	(5) "Disaster response period" means the period (A) commencing on 19
	51	+	the date of issuance of the proclamation or declaration of a state 20
	52	+	disaster or emergency, and (B) ending sixty calendar days after the 21
	53	+	Governor has proclaimed or the President has declared, as applicable, 22
	54	+	the end of such disaster or emergency; 23
	55	+	(6) "Out-of-state business" means a business entity that, in the 24
	56	+	income or taxable year immediately preceding the state disaster or 25
	57	+	emergency, was not registered with the state or any political 26
	58	+	subdivision thereof, did not submit any tax filings to the state and did 27
	59	+	not derive income from sources within the state. "Out-of-state 28
	60	+	business" includes a business entity that (A) was present in the state or 29
	61	+	conducted operations in the state, to perform disaster-related or 30
	62	+	emergency-related work, but otherwise satisfies the provisions of this 31
	63	+	subdivision, or (B) is affiliated with a registered business solely 32
	64	+	through common ownership and otherwise satisfies the provisions of 33
	65	+	this subdivision; 34
	66	+	(7) "Out-of-state employee" means an employee of an out-of-state 35
	67	+	business who does not work in the state, other than performing 36
	68	+	disaster-related or emergency-related work during a disaster response 37
	69	+	period; and 38
	70	+	(8) "Registered business" means a business entity that is registered 39
	71	+	with the Secretary of the State to do business in the state prior to the 40
	72	+	state disaster or emergency. 41
	73	+	(b) Notwithstanding any provision of title 12 of the general statutes 42
	74	+	Raised Bill No. 7376
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79		-	emergency-related work during a disaster response period, shall be 48
80		-	deemed to have established sufficient presence in the state to require 49
81		-	such business or employee to (1) register with the state or any political 50
82		-	subdivision thereof, (2) be subject to property tax or state taxes, other 51
83		-	than transaction taxes and fees including, but not limited to, sales and 52
84		-	use taxes, fuel taxes or charges or fees on rental passenger motor 53
85		-	vehicles, rental trucks or rental machinery, unless such transaction 54
86		-	taxes or fees are suspended or otherwise exempted during a disaster 55
87		-	response period, (3) submit any tax filing to the state, or (4) be licensed 56
88		-	by the state, provided such business or employee is properly 57
89		-	registered, licensed or otherwise authorized under the laws of another 58
90		-	state to perform disaster-related or emergency-related work. 59
91		-	(c) For purposes of any tax imposed on income or gross receipts, all 60
92		-	activities of an out-of-state business that is present in the state or 61
93		-	conducts operations in the state, to perform disaster-related or 62
94		-	emergency-related work during a disaster response period, shall be 63
95		-	disregarded with respect to any filing required for such tax, including, 64
96		-	but not limited to, a combined unitary tax return. 65
97		-	(d) (1) Any out-of-state business that is present in the state or 66
98		-	conducts operations in the state, to perform disaster-related or 67
99		-	emergency-related work during a disaster response period, shall 68
100		-	provide, upon request by the Secretary of the State, a written statement 69
101		-	that such business is in the state for purposes of responding to the state 70
102		-	disaster or emergency. Such statement shall include the out-of-state 71
103		-	business's name, state of domicile, principal business address, 72
104		-	telephone number, electronic mail address, federal tax identification 73
105		-	number and date of entry into the state, and may be provided 74
106		-	electronically. 75
107		-	(2) The Secretary of the State may request a registered business that 76
108		-	is an affiliate of such out-of-state business to provide the written 77
109		-	statement and information set forth in subdivision (1) of this 78
110		-	subsection. Such registered business shall also include the registered 79
111		-	business's name, principal business address, telephone number and 80 Substitute Bill No. 7376
	78	+	LCO No. 5580 3 of 4
	79	+
	80	+	or subsection (c) of section 14-34a of the general statutes, no out-of-43
	81	+	state business or out-of-state employee who is present in the state or 44
	82	+	conducts operations in the state, to perform disaster-related or 45
	83	+	emergency-related work during a disaster response period, shall be 46
	84	+	deemed to have established sufficient presence in the state to require 47
	85	+	such business or employee to (1) register with the state or any political 48
	86	+	subdivision thereof, (2) be subject to property tax or state taxes, other 49
	87	+	than transaction taxes and fees including, but not limited to, sales and 50
	88	+	use taxes, fuel taxes or charges or fees on rental passenger motor 51
	89	+	vehicles, rental trucks or rental machinery, unless such transaction 52
	90	+	taxes or fees are suspended or otherwise exempted during a disaster 53
	91	+	response period, (3) submit any tax filing to the state, or (4) be licensed 54
	92	+	by the state, provided such business or employee is properly 55
	93	+	registered, licensed or otherwise authorized under the laws of another 56
	94	+	state to perform disaster-related or emergency-related work. 57
	95	+	(c) For purposes of any tax imposed on income or gross receipts, all 58
	96	+	activities of an out-of-state business that is present in the state or 59
	97	+	conducts operations in the state, to perform disaster-related or 60
	98	+	emergency-related work during a disaster response period, shall be 61
	99	+	disregarded with respect to any filing required for such tax, including, 62
	100	+	but not limited to, a combined unitary tax return. 63
	101	+	(d) (1) Any out-of-state business that is present in the state or 64
	102	+	conducts operations in the state, to perform disaster-related or 65
	103	+	emergency-related work during a disaster response period, shall 66
	104	+	provide, upon request by the Secretary of the State, a written statement 67
	105	+	that such business is in the state for purposes of responding to the state 68
	106	+	disaster or emergency. Such statement shall include the out-of-state 69
	107	+	business's name, state of domicile, principal business address, 70
	108	+	telephone number, electronic mail address, federal tax identification 71
	109	+	number and date of entry into the state, and may be provided 72
	110	+	electronically. 73
	111	+	(2) The Secretary of the State may request a registered business that 74
	112	+	Raised Bill No. 7376
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118		-	electronic mail address. 81
119		-	(e) Any out-of-state business or out-of-state employee who remains 82
120		-	in the state after the disaster response period shall be subject to all 83
121		-	other laws that provide standards to establish presence in the state and 84
122		-	shall comply with any provision of the general statutes that becomes 85
123		-	applicable to such business or employee due to such presence. 86
	116	+	LCO No. 5580 4 of 4
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	118	+	is an affiliate of such out-of-state business to provide the written 75
	119	+	statement and information set forth in subdivision (1) of this 76
	120	+	subsection. Such registered business shall also include the registered 77
	121	+	business's name, principal business address, telephone number and 78
	122	+	electronic mail address. 79
	123	+	(e) Any out-of-state business or out-of-state employee who remains 80
	124	+	in the state after the disaster response period shall be subject to all 81
	125	+	other laws that provide standards to establish presence in the state and 82
	126	+	shall comply with any provision of the general statutes that becomes 83
	127	+	applicable to such business or employee due to such presence. 84
124	128		This act shall take effect as follows and shall amend the following
125	129		sections:
126	130
127	131		Section 1 from passage New section
128	132
129		-	FIN Joint Favorable Subst.
	133	+	Statement of Purpose:
	134	+	To specify that out-of-state businesses and out-of-state employees with
	135	+	no connection to the state other than performing disaster-related or
	136	+	emergency-related work in the state shall not be deemed to have
	137	+	established presence or residency in the state by virtue of performing
	138	+	such work.
	139	+
	140	+	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline,
	141	+	except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is
	142	+	not underlined.]
130	143