Connecticut 2020 Regular Session

Connecticut House Bill HB05010 Compare Versions

Only one version of the bill is available at this time.

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3	3	LCO No. 708 1 of 46
4	4
5	5	General Assembly Governor's Bill No. 5010
6	6	February Session, 2020
7	7	LCO No. 708
8	8
9	9
10	10	Referred to Committee on FINANCE, REVENUE AND
11	11	BONDING
12	12
13	13
14	14	Introduced by:
15	15	REP. ARESIMOWICZ, 30
16	16	th
17	17	Dist.
18	18	REP. RITTER M., 1
19	19	st
20	20	Dist.
21	21	SEN. LOONEY, 11
22	22	th
23	23	Dist.
24	24	SEN. DUFF, 25
25	25	th
26	26	Dist.
27	27
28	28
29	29
30	30
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33	33	AN ACT CONCERNING RE VENUE ITEMS TO IMPLEMENT THE
34	34	GOVERNOR'S BUDGET.
35	35	Be it enacted by the Senate and House of Representatives in General
36	36	Assembly convened:
37	37
38	38	Section 1. Subparagraph (K) of subdivision (1) of section 12-408 of the 1
39	39	2020 supplement to the general statutes is repealed and the following is 2
40	40	substituted in lieu thereof (Effective July 1, 2020): 3
41	41	(K) (i) For calendar quarters (I) ending on or after September 30, 2019, 4
42	42	but prior to July 1, 2020, and (II) ending on or after September 30, 2021, 5
43	43	the commissioner shall deposit into the regional planning incentive 6
44	44	account, established pursuant to section 4-66k, six and seven-tenths per 7
45	45	cent of the amounts received by the state from the tax imposed under 8
46	46	subparagraph (B) of this subdivision and ten and seven-tenths per cent 9
47	47	of the amounts received by the state from the tax imposed under 10
48	48	subparagraph (G) of this subdivision; 11 Governor's Bill No. 5010
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50	50
51	51
52	52	LCO No. 708 2 of 46
53	53
54	54	(ii) For calendar quarters ending on or after September 30, 2018, the 12
55	55	commissioner shall deposit into the Tourism Fund established under 13
56	56	section 10-395b ten per cent of the amounts received by the state from 14
57	57	the tax imposed under subparagraph (B) of this subdivision; 15
58	58	Sec. 2. Subparagraph (J) of subdivision (1) of section 12-411 of the 16
59	59	2020 supplement to the general statutes is repealed and the following is 17
60	60	substituted in lieu thereof (Effective July 1, 2020): 18
61	61	(J) (i) For calendar quarters (I) ending on or after September 30, 2019, 19
62	62	but prior to July 1, 2020, and (II) ending on or after September 30, 2021, 20
63	63	the commissioner shall deposit into the regional planning incentive 21
64	64	account, established pursuant to section 4-66k, six and seven-tenths per 22
65	65	cent of the amounts received by the state from the tax imposed under 23
66	66	subparagraph (B) of this subdivision and ten and seven-tenths per cent 24
67	67	of the amounts received by the state from the tax imposed under 25
68	68	subparagraph (G) of this subdivision; 26
69	69	(ii) For calendar quarters ending on or after September 30, 2018, the 27
70	70	commissioner shall deposit into the Tourism Fund established under 28
71	71	section 10-395b ten per cent of the amounts received by the state from 29
72	72	the tax imposed under subparagraph (B) of this subdivision; 30
73	73	Sec. 3. Subdivision (8) of subsection (b) of section 12-214 of the 2020 31
74	74	supplement to the general statutes is repealed and the following is 32
75	75	substituted in lieu thereof (Effective from passage): 33
76	76	(8) (A) With respect to income years commencing on or after January 34
77	77	1, 2018, [and prior to January 1, 2021,] any company subject to the tax 35
78	78	imposed in accordance with subsection (a) of this section shall pay, for 36
79	79	such income year, except when the tax so calculated is equal to two 37
80	80	hundred fifty dollars, an additional tax in an amount equal to ten per 38
81	81	cent of the tax calculated under said subsection (a) for such income year, 39
82	82	without reduction of the tax so calculated by the amount of any credit 40
83	83	against such tax. The additional amount of tax determined under this 41
84	84	subsection for any income year shall constitute a part of the tax imposed 42
85	85	by the provisions of said subsection (a) and shall become due and be 43 Governor's Bill No. 5010
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87	87
88	88
89	89	LCO No. 708 3 of 46
90	90
91	91	paid, collected and enforced as provided in this chapter. 44
92	92	(B) Any company whose gross income for the income year was less 45
93	93	than one hundred million dollars shall not be subject to the additional 46
94	94	tax imposed under subparagraph (A) of this subdivision. This exception 47
95	95	shall not apply to taxable members of a combined group that files a 48
96	96	combined unitary tax return. 49
97	97	Sec. 4. Subdivision (8) of subsection (b) of section 12-219 of the 2020 50
98	98	supplement to the general statutes is repealed and the following is 51
99	99	substituted in lieu thereof (Effective from passage): 52
100	100	(8) (A) With respect to income years commencing on or after January 53
101	101	1, 2018, [and prior to January 1, 2021,] the additional tax imposed on any 54
102	102	company and calculated in accordance with subsection (a) of this section 55
103	103	shall, for such income year, except when the tax so calculated is equal to 56
104	104	two hundred fifty dollars, be increased by adding thereto an amount 57
105	105	equal to ten per cent of the additional tax so calculated for such income 58
106	106	year, without reduction of the tax so calculated by the amount of any 59
107	107	credit against such tax. The increased amount of tax payable by any 60
108	108	company under this section, as determined in accordance with this 61
109	109	subsection, shall become due and be paid, collected and enforced as 62
110	110	provided in this chapter. 63
111	111	(B) Any company whose gross income for the income year was less 64
112	112	than one hundred million dollars shall not be subject to the additional 65
113	113	tax imposed under subparagraph (A) of this subdivision. This exception 66
114	114	shall not apply to taxable members of a combined group that files a 67
115	115	combined unitary tax return. 68
116	116	Sec. 5. Subdivision (1) of subsection (a) of section 12-219 of the 2020 69
117	117	supplement to the general statutes is repealed and the following is 70
118	118	substituted in lieu thereof (Effective from passage): 71
119	119	(a) (1) Each company subject to the provisions of this part shall pay 72
120	120	for the privilege of carrying on or doing business within the state, the 73
121	121	larger of the tax, if any, imposed by section 12-214, as amended by this 74 Governor's Bill No. 5010
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123	123
124	124
125	125	LCO No. 708 4 of 46
126	126
127	127	act, and the tax calculated under this subsection. The tax calculated 75
128	128	under this section shall be a tax of (A) three and one-tenth mills per 76
129	129	dollar for income years commencing prior to January 1, [2021] 2022, (B) 77
130	130	two and six-tenths mills per dollar for the income year commencing on 78
131	131	or after January 1, [2021] 2022, and prior to January 1, [2022] 2023, (C) 79
132	132	two and one-tenth mills per dollar for the income year commencing on 80
133	133	or after January 1, [2022] 2023, and prior to January 1, [2023] 2024, (D) 81
134	134	one and six-tenths mills per dollar for the income year commencing on 82
135	135	or after January 1, 2024, and prior to January 1, 2025, (E) one and one-83
136	136	tenth mills per dollar for the income year commencing on or after 84
137	137	January 1, [2023] 2025, and prior to January 1, [2024] 2026, and [(E)] (F) 85
138	138	zero mills per dollar for income years commencing on or after January 86
139	139	1, [2024] 2026, of the amount derived (i) by adding (I) the average value 87
140	140	of the issued and outstanding capital stock, including treasury stock at 88
141	141	par or face value, fractional shares, scrip certificates convertible into 89
142	142	shares of stock and amounts received on subscriptions to capital stock, 90
143	143	computed on the balances at the beginning and end of the taxable year 91
144	144	or period, the average value of surplus and undivided profit computed 92
145	145	on the balances at the beginning and end of the taxable year or period, 93
146	146	and (II) the average value of all surplus reserves computed on the 94
147	147	balances at the beginning and end of the taxable year or period, (ii) by 95
148	148	subtracting from the sum so calculated (I) the average value of any 96
149	149	deficit carried on the balance sheet computed on the balances at the 97
150	150	beginning and end of the taxable year or period, and (II) the average 98
151	151	value of any holdings of stock of private corporations including treasury 99
152	152	stock shown on the balance sheet computed on the balances at the 100
153	153	beginning and end of the taxable year or period, and (iii) by 101
154	154	apportioning the remainder so derived between this and other states 102
155	155	under the provisions of section 12-219a, provided in no event shall the 103
156	156	tax so calculated exceed one million dollars or be less than two hundred 104
157	157	fifty dollars. 105
158	158	Sec. 6. Subsection (d) of section 12-217n of the general statutes is 106
159	159	repealed and the following is substituted in lieu thereof (Effective from 107
160	160	passage and applicable to income years commencing on or after January 1, 108
161	161	2020): 109 Governor's Bill No. 5010
162	162
163	163
164	164
165	165	LCO No. 708 5 of 46
166	166
167	167	(d) (1) The credit provided for by this section shall be allowed for any 110
168	168	income year commencing on or after January 1, 1993, provided any 111
169	169	credits allowed for income years commencing on or after January 1, 112
170	170	1993, and prior to January 1, 1995, may not be taken until income years 113
171	171	commencing on or after January 1, 1995, and, for the purposes of 114
172	172	subdivision (2) of this subsection, shall be treated as if the credit for each 115
173	173	such income year first became allowable in the first income year 116
174	174	commencing on or after January 1, 1995. 117
175	175	(2) No more than one-third of the amount of the credit allowable for 118
176	176	any income year may be included in the calculation of the amount of the 119
177	177	credit that may be taken in that income year. 120
178	178	(3) The total amount of the credit under subdivision (1) of this 121
179	179	subsection that may be taken for any income year may not exceed the 122
180	180	greater of (A) fifty per cent of the taxpayer's tax liability or in the case of 123
181	181	a combined return, fifty per cent of the combined tax liability, for such 124
182	182	income year, determined without regard to any credits allowed under 125
183	183	this section, and (B) the lesser of (i) two hundred per cent of the credit 126
184	184	otherwise allowed under subsection (c) of this section for such income 127
185	185	year, and (ii) ninety per cent of the taxpayer's tax liability or in the case 128
186	186	of a combined return, ninety per cent of the combined liability for such 129
187	187	income year, determined without regard to any credits allowed under 130
188	188	this section. 131
189	189	(4) (A) Credits that are allowed under this section [but] for income 132
190	190	years commencing prior to January 1, 2020, that exceed the amount 133
191	191	permitted to be taken in an income year [by reason] pursuant to the 134
192	192	provisions of subdivision (1), (2) or (3) of this subsection [,] shall be 135
193	193	carried forward to each of the successive income years until such credits, 136
194	194	or applicable portion thereof, are fully taken. 137
195	195	(B) Credits that are allowed under this section for income years 138
196	196	commencing on or after January 1, 2020, that exceed the amount 139
197	197	permitted to be taken in an income year pursuant to the provisions of 140
198	198	subdivision (1), (2) or (3) of this subsection shall be carried forward to 141 Governor's Bill No. 5010
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200	200
201	201
202	202	LCO No. 708 6 of 46
203	203
204	204	each of the successive income years until such credits, or applicable 142
205	205	portion thereof, are fully taken. In no case shall a credit, or any portion 143
206	206	thereof, allowed under this section for income years commencing on or 144
207	207	after January 1, 2020, be carried forward for a period of more than fifteen 145
208	208	years. 146
209	209	(C) No credit [permitted] allowed under this section shall be taken in 147
210	210	any income year until the full amount of all allowable credits carried 148
211	211	forward to such year from any prior income year, commencing with the 149
212	212	earliest such prior year, that otherwise may be taken under subdivision 150
213	213	(2) of this subsection in that income year, have been fully taken. 151
214	214	Sec. 7. (NEW) (Effective from passage and applicable to quarterly periods 152
215	215	commencing on or after July 1, 2020) Notwithstanding any provision of the 153
216	216	general statutes allowing for a higher amount, for any quarterly periods 154
217	217	commencing on or after July 1, 2020, the amount of tax credit or credits 155
218	218	allowable against the tax imposed under chapter 212 of the general 156
219	219	statutes, shall not exceed fifty and one one-hundredths per cent of the 157
220	220	amount of tax due from a taxpayer under such chapter with respect to 158
221	221	any such quarterly period of the taxpayer prior to the application of 159
222	222	such credit or credits. 160
223	223	Sec. 8. Subsection (a) of section 12-264 of the general statutes is 161
224	224	repealed and the following is substituted in lieu thereof (Effective July 1, 162
225	225	2020): 163
226	226	(a) Each (1) municipality, or department or agency thereof, or district 164
227	227	manufacturing, selling or distributing gas to be used for light, heat or 165
228	228	power, (2) company the principal business of which is manufacturing, 166
229	229	selling or distributing gas or steam to be used for light, heat or power, 167
230	230	including each foreign electric company, as defined in section 16-246f, 168
231	231	that holds property in this state, and (3) company required to register 169
232	232	pursuant to section 16-258a, shall pay a quarterly tax upon gross 170
233	233	earnings from such operations in this state. Gross earnings from such 171
234	234	operations under subdivisions (1) and (2) of this subsection shall 172
235	235	include, as determined by the Commissioner of Revenue Services, (A) 173 Governor's Bill No. 5010
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237	237
238	238
239	239	LCO No. 708 7 of 46
240	240
241	241	all income included in operating revenue accounts in the uniform 174
242	242	systems of accounts prescribed by the Public Utilities Regulatory 175
243	243	Authority for operations within the taxable quarter and, with respect to 176
244	244	each such company, (B) all income identified in said uniform systems of 177
245	245	accounts as income from merchandising, jobbing and contract work, (C) 178
246	246	all revenues identified in said uniform systems of accounts as income 179
247	247	from nonutility operations, (D) all revenues identified in said uniform 180
248	248	systems of accounts as nonoperating retail income, and (E) receipts from 181
249	249	the sale of residuals and other by-products obtained in connection with 182
250	250	the production of gas, electricity or steam. Gross earnings from such 183
251	251	operations under subdivision (3) of this subsection shall be gross income 184
252	252	from the sales of natural gas. [, provided gross income shall not include 185
253	253	income from the sale of natural gas to an existing combined cycle facility 186
254	254	comprised of three gas turbines providing electric generation services, 187
255	255	as defined in section 16-1, with a total capacity of seven hundred 188
256	256	seventy-five megawatts, for use in the production of electricity.] Gross 189
257	257	earnings of a gas company, as defined in section 16-1, shall not include 190
258	258	income earned in a taxable quarter commencing prior to June 30, 2008, 191
259	259	from the sale of natural gas or propane as a fuel for a motor vehicle. No 192
260	260	deductions shall be allowed from such gross earnings for any 193
261	261	commission, rebate or other payment, except a refund resulting from an 194
262	262	error or overcharge and those specifically mentioned in section 12-265. 195
263	263	Gross earnings of a company, as described in subdivision (2) of this 196
264	264	subsection, shall not include income earned in any taxable quarter 197
265	265	commencing on or after July 1, 2000, from the sale of steam. 198
266	266	Sec. 9. Subsection (b) of section 12-330ee of the 2020 supplement to 199
267	267	the general statutes is repealed and the following is substituted in lieu 200
268	268	thereof (Effective October 1, 2020): 201
269	269	(b) (1) [For each calendar month commencing on or after October 1, 202
270	270	2019, a] A tax is imposed on all sales of electronic cigarette products 203
271	271	made in this state by electronic cigarette wholesalers and payable by 204
272	272	such wholesalers, at the following rates: 205
273	273	(A) For each calendar month commencing on or after October 1, 2019, 206 Governor's Bill No. 5010
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275	275
276	276
277	277	LCO No. 708 8 of 46
278	278
279	279	but prior to October 1, 2020: 207
280	280	[(A)] (i) For an electronic cigarette product that is prefilled, sealed by 208
281	281	the manufacturer and not intended to be refillable, forty cents per 209
282	282	milliliter of the electronic cigarette liquid contained therein; and 210
283	283	[(B)] (ii) For any other electronic cigarette product, ten per cent of the 211
284	284	wholesale sales price of such product, whether or not sold at wholesale, 212
285	285	or if not sold, then at the same rate upon the use by the wholesaler; and 213
286	286	(B) For each calendar month commencing on or after October 1, 2020, 214
287	287	fifty per cent of the wholesale sales price of such product, whether or 215
288	288	not sold at wholesale, or if not sold, then at the same rate upon the use 216
289	289	by the wholesaler. 217
290	290	(2) Only the first sale or use of the same product by an electronic 218
291	291	cigarette wholesaler shall be used in computing the amount of tax due 219
292	292	under this subsection. 220
293	293	Sec. 10. Section 12-263p of the general statutes is repealed and the 221
294	294	following is substituted in lieu thereof (Effective July 1, 2020, and 222
295	295	applicable to calendar quarters commencing on or after July 1, 2020): 223
296	296	As used in sections 12-263p to 12-263x, inclusive, and section 11 of 224
297	297	this act, unless the context otherwise requires: 225
298	298	(1) "Commissioner" means the Commissioner of Revenue Services; 226
299	299	(2) "Department" means the Department of Revenue Services; 227
300	300	(3) "Taxpayer" means any health care provider subject to any tax or 228
301	301	fee under section 12-263q, [or] 12-263r or section 11 of this act; 229
302	302	(4) "Health care provider" means an individual or entity that receives 230
303	303	any payment or payments for health care items or services provided; 231
304	304	(5) "Gross receipts" means the amount received, whether in cash or in 232
305	305	kind, from patients, third-party payers and others for taxable health care 233
306	306	items or services provided by the taxpayer in the state, including 234 Governor's Bill No. 5010
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308	308
309	309
310	310	LCO No. 708 9 of 46
311	311
312	312	retroactive adjustments under reimbursement agreements with third-235
313	313	party payers, without any deduction for any expenses of any kind; 236
314	314	(6) "Net revenue" means gross receipts less payer discounts, charity 237
315	315	care and bad debts, to the extent the taxpayer previously paid tax under 238
316	316	section 12-263q or section 11 of this act on the amount of such bad debts; 239
317	317	(7) "Payer discounts" means the difference between a health care 240
318	318	provider's published charges and the payments received by the health 241
319	319	care provider from one or more health care payers for a rate or method 242
320	320	of payment that is different than or discounted from such published 243
321	321	charges. "Payer discounts" does not include charity care or bad debts; 244
322	322	(8) "Charity care" means free or discounted health care services 245
323	323	rendered by a health care provider to an individual who cannot afford 246
324	324	to pay for such services, including, but not limited to, health care 247
325	325	services provided to an uninsured patient who is not expected to pay all 248
326	326	or part of a health care provider's bill based on income guidelines and 249
327	327	other financial criteria set forth in the general statutes or in a health care 250
328	328	provider's charity care policies on file at the office of such provider. 251
329	329	"Charity care" does not include bad debts or payer discounts; 252
330	330	(9) "Received" means "received" or "accrued", construed according to 253
331	331	the method of accounting customarily employed by the taxpayer; 254
332	332	(10) "Hospital" means any health care facility, as defined in section 255
333	333	19a-630, that (A) is licensed by the Department of Public Health as a 256
334	334	short-term general hospital; (B) is maintained primarily for the care and 257
335	335	treatment of patients with disorders other than mental diseases; (C) 258
336	336	meets the requirements for participation in Medicare as a hospital; and 259
337	337	(D) has in effect a utilization review plan, applicable to all Medicaid 260
338	338	patients, that meets the requirements of 42 CFR 482.30, as amended from 261
339	339	time to time, unless a waiver has been granted by the Secretary of the 262
340	340	United States Department of Health and Human Services; 263
341	341	(11) "Inpatient hospital services" means, in accordance with federal 264
342	342	law, all services that are (A) ordinarily furnished in a hospital for the 265 Governor's Bill No. 5010
343	343
344	344
345	345
346	346	LCO No. 708 10 of 46
347	347
348	348	care and treatment of inpatients; (B) furnished under the direction of a 266
349	349	physician or dentist; and (C) furnished in a hospital. "Inpatient hospital 267
350	350	services" does not include skilled nursing facility services and 268
351	351	intermediate care facility services furnished by a hospital with swing 269
352	352	bed approval; 270
353	353	(12) "Inpatient" means a patient who has been admitted to a medical 271
354	354	institution as an inpatient on the recommendation of a physician or 272
355	355	dentist and who (A) receives room, board and professional services in 273
356	356	the institution for a twenty-four-hour period or longer, or (B) is expected 274
357	357	by the institution to receive room, board and professional services in the 275
358	358	institution for a twenty-four-hour period or longer, even if the patient 276
359	359	does not actually stay in the institution for a twenty-four-hour period or 277
360	360	longer; 278
361	361	(13) "Outpatient hospital services" means, in accordance with federal 279
362	362	law, preventive, diagnostic, therapeutic, rehabilitative or palliative 280
363	363	services that are (A) furnished to an outpatient; (B) furnished by or 281
364	364	under the direction of a physician or dentist; and (C) furnished by a 282
365	365	hospital; 283
366	366	(14) "Outpatient" means a patient of an organized medical facility or 284
367	367	a distinct part of such facility, who is expected by the facility to receive, 285
368	368	and who does receive, professional services for less than a twenty-four-286
369	369	hour period regardless of the hour of admission, whether or not a bed 287
370	370	is used or the patient remains in the facility past midnight; 288
371	371	(15) "Nursing home" means any licensed chronic and convalescent 289
372	372	nursing home or a rest home with nursing supervision; 290
373	373	(16) "Intermediate care facility for individuals with intellectual 291
374	374	disabilities" or "intermediate care facility" means a residential facility for 292
375	375	persons with intellectual disability that is certified to meet the 293
376	376	requirements of 42 CFR 442, Subpart C, as amended from time to time, 294
377	377	and, in the case of a private facility, licensed pursuant to section 17a-227; 295
378	378	(17) "Medicare day" means a day of nursing home care service 296 Governor's Bill No. 5010
379	379
380	380
381	381
382	382	LCO No. 708 11 of 46
383	383
384	384	provided to an individual who is eligible for payment, in full or with a 297
385	385	coinsurance requirement, under the federal Medicare program, 298
386	386	including fee for service and managed care coverage; 299
387	387	(18) "Nursing home resident day" means a day of nursing home care 300
388	388	service provided to an individual and includes the day a resident is 301
389	389	admitted and any day for which the nursing home is eligible for 302
390	390	payment for reserving a resident's bed due to hospitalization or 303
391	391	temporary leave and for the date of death. For purposes of this 304
392	392	subdivision, a day of nursing home care service shall be the period of 305
393	393	time between the census-taking hour in a nursing home on two 306
394	394	successive calendar days. "Nursing home resident day" does not include 307
395	395	a Medicare day or the day a resident is discharged; 308
396	396	(19) "Intermediate care facility resident day" means a day of 309
397	397	intermediate care facility residential care provided to an individual and 310
398	398	includes the day a resident is admitted and any day for which the 311
399	399	intermediate care facility is eligible for payment for reserving a 312
400	400	resident's bed due to hospitalization or temporary leave and for the date 313
401	401	of death. For purposes of this subdivision, a day of intermediate care 314
402	402	facility residential care shall be the period of time between the census-315
403	403	taking hour in a facility on two successive calendar days. "Intermediate 316
404	404	care facility resident day" does not include the day a resident is 317
405	405	discharged; 318
406	406	(20) "Ambulatory surgical center" means any distinct entity that (A) 319
407	407	operates exclusively for the purpose of providing surgical services to 320
408	408	patients not requiring hospitalization and in which the expected 321
409	409	duration of services would not exceed twenty-four hours following an 322
410	410	admission, (B) has an agreement with the Centers for Medicare and 323
411	411	Medicaid Services to participate in Medicare as an ambulatory surgical 324
412	412	center, and (C) meets the general and specific conditions for 325
413	413	participation in Medicare set forth in 42 CFR Part 416, Subparts B and 326
414	414	C, as amended from time to time; 327
415	415	(21) "Ambulatory surgical center services" means, in accordance with 328 Governor's Bill No. 5010
416	416
417	417
418	418
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420	420
421	421	42 CFR 433.56(a)(9), as amended from time to time, services for which 329
422	422	payment is received from any payer that, if such services were furnished 330
423	423	under the federal Medicare program (A) would be furnished in 331
424	424	connection with covered surgical procedures performed in an 332
425	425	ambulatory surgical center as provided in 42 CFR 416.164(a), as 333
426	426	amended from time to time, and (B) for which payment would be 334
427	427	included in the ambulatory surgical center payment established under 335
428	428	42 CFR 416.171, as amended from time to time, for the covered surgical 336
429	429	procedure. "Ambulatory surgical center services" includes facility 337
430	430	services only and does not include surgical procedures, physicians' 338
431	431	services, anesthetists' services, radiology services, diagnostic services or 339
432	432	ambulance services, if such procedures or services would be reimbursed 340
433	433	separately from facility services under 42 CFR 416.164(a), as amended 341
434	434	from time to time; 342
435	435	[(20)] (22) "Medicaid" means the program operated by the 343
436	436	Department of Social Services pursuant to section 17b-260 and 344
437	437	authorized by Title XIX of the Social Security Act, as amended from time 345
438	438	to time; and 346
439	439	[(21)] (23) "Medicare" means the program operated by the Centers for 347
440	440	Medicare and Medicaid Services in accordance with Title XVIII of the 348
441	441	Social Security Act, as amended from time to time. 349
442	442	Sec. 11. (NEW) (Effective July 1, 2020) (a) For each calendar quarter 350
443	443	commencing on or after July 1, 2020, each ambulatory surgical center 351
444	444	shall pay a tax on the total net revenue received by each ambulatory 352
445	445	surgical center for the provision of ambulatory surgical center services. 353
446	446	The tax imposed by this section shall be six per cent, except that revenue 354
447	447	from Medicaid payments and Medicare payments received by the 355
448	448	ambulatory surgical center for the provision of ambulatory surgical 356
449	449	center services shall be exempt from the tax. 357
450	450	(b) (1) Net revenue derived from providing a health care item or 358
451	451	service to a patient shall be taxed only one time under this section and 359
452	452	section 12-263q of the general statutes. 360 Governor's Bill No. 5010
453	453
454	454
455	455
456	456	LCO No. 708 13 of 46
457	457
458	458	(2) Net revenue from each hospital-owned ambulatory surgical 361
459	459	center shall be considered net revenue of the hospital and shall be 362
460	460	reported as net revenue from inpatient hospital services or outpatient 363
461	461	hospital services to the extent such net revenue is derived from services 364
462	462	that fall within the scope of inpatient hospital services or outpatient 365
463	463	hospital services. As used in this subsection, "hospital-owned 366
464	464	ambulatory surgical center" includes only those ambulatory surgical 367
465	465	centers that are considered departments of the owner-hospital and that 368
466	466	have provider-based status in accordance with 42 CFR 413.65, as 369
467	467	amended from time to time. If an ambulatory surgical center is owned 370
468	468	by a hospital but is not considered to be a department of the hospital or 371
469	469	does not have provider-based status in accordance with 42 CFR 413.65, 372
470	470	as amended from time to time, the net revenue of such ambulatory 373
471	471	surgical center shall not be considered net revenue of the owner-hospital 374
472	472	and such ambulatory surgical center shall be required to file and pay tax 375
473	473	for any net revenue received from the provision of ambulatory surgical 376
474	474	center services. 377
475	475	Sec. 12. Section 12-263i of the general statutes is repealed and the 378
476	476	following is substituted in lieu thereof (Effective July 1, 2020): 379
477	477	(a) As used in this section: 380
478	478	(1) "Ambulatory surgical center" means an entity included within the 381
479	479	definition of said term that is set forth in 42 CFR 416.2 and that is 382
480	480	licensed by the Department of Public Health as an outpatient surgical 383
481	481	facility, and any other ambulatory surgical center that is Medicare 384
482	482	certified; 385
483	483	(2) "Commissioner" means the Commissioner of Revenue Services; 386
484	484	and 387
485	485	(3) "Department" means the Department of Revenue Services. 388
486	486	(b) (1) For each calendar quarter commencing on or after October 1, 389
487	487	2015, but prior to July 1, 2020, there is hereby imposed a tax on each 390
488	488	ambulatory surgical center in this state to be paid each calendar quarter. 391 Governor's Bill No. 5010
489	489
490	490
491	491
492	492	LCO No. 708 14 of 46
493	493
494	494	The tax imposed by this section shall be at the rate of six per cent of the 392
495	495	gross receipts of each ambulatory surgical center, except that: 393
496	496	(A) Prior to July 1, 2019, such tax shall not be imposed on any amount 394
497	497	of such gross receipts that constitutes either (i) the first million dollars 395
498	498	of gross receipts of the ambulatory surgical center in the applicable fiscal 396
499	499	year, or (ii) net revenue of a hospital that is subject to the tax imposed 397
500	500	under section 12-263q; and 398
501	501	(B) On and after July 1, 2019, but prior to July 1, 2020, such tax shall 399
502	502	not be imposed on any amount of such gross receipts that constitutes 400
503	503	any of the following: (i) The first million dollars of gross receipts of the 401
504	504	ambulatory surgical center in the applicable fiscal year, excluding 402
505	505	Medicaid and Medicare payments, (ii) net revenue of a hospital that is 403
506	506	subject to the tax imposed under section 12-263q, (iii) Medicaid 404
507	507	payments received by the ambulatory surgical center, and (iv) Medicare 405
508	508	payments received by the ambulatory surgical center. 406
509	509	(2) Nothing in this section shall prohibit an ambulatory surgical 407
510	510	center from seeking remuneration for the tax imposed by this section. 408
511	511	(3) Each ambulatory surgical center shall, [on or before January 31, 409
512	512	2016, and thereafter] on or before the last day of January, April, July and 410
513	513	October of each year, render to the commissioner a return, on forms 411
514	514	prescribed or furnished by the commissioner, reporting the name and 412
515	515	location of such ambulatory surgical center, the entire amount of gross 413
516	516	receipts generated by such ambulatory surgical center during the 414
517	517	calendar quarter ending on the last day of the preceding month and 415
518	518	such other information as the commissioner deems necessary for the 416
519	519	proper administration of this section. The tax imposed under this 417
520	520	section shall be due and payable on the due date of such return. Each 418
521	521	ambulatory surgical center shall be required to file such return 419
522	522	electronically with the department and to make payment of such tax by 420
523	523	electronic funds transfer in the manner provided by chapter 228g, 421
524	524	regardless of whether such ambulatory surgical center would have 422
525	525	otherwise been required to file such return electronically or to make 423 Governor's Bill No. 5010
526	526
527	527
528	528
529	529	LCO No. 708 15 of 46
530	530
531	531	such tax payment by electronic funds transfer under the provisions of 424
532	532	chapter 228g. 425
533	533	(c) Whenever the tax imposed under this section is not paid when 426
534	534	due, a penalty of ten per cent of the amount due and unpaid or fifty 427
535	535	dollars, whichever is greater, shall be imposed and interest at the rate of 428
536	536	one per cent per month or fraction thereof shall accrue on such tax from 429
537	537	the due date of such tax until the date of payment. 430
538	538	(d) The provisions of sections 12-548, 12-550 to 12-554, inclusive, and 431
539	539	12-555a shall apply to the provisions of this section in the same manner 432
540	540	and with the same force and effect as if the language of said sections had 433
541	541	been incorporated in full into this section and had expressly referred to 434
542	542	the tax imposed under this section, except to the extent that any 435
543	543	provision is inconsistent with a provision in this section. 436
544	544	(e) For the fiscal [year] years ending June 30, 2016, [and each fiscal 437
545	545	year thereafter] to June 30, 2020, inclusive, the Comptroller is authorized 438
546	546	to record as revenue for each fiscal year the amount of tax imposed 439
547	547	under the provisions of this section prior to the end of each fiscal year 440
548	548	and which tax is received by the Commissioner of Revenue Services not 441
549	549	later than five business days after the last day of July immediately 442
550	550	following the end of each fiscal year. 443
551	551	Sec. 13. Section 12-263s of the general statutes is repealed and the 444
552	552	following is substituted in lieu thereof (Effective July 1, 2020, and 445
553	553	applicable to calendar quarters commencing on or after July 1, 2020): 446
554	554	(a) No tax credit or credits shall be allowable against any tax or fee 447
555	555	imposed under section 12-263q, [or] 12-263r or section 11 of this act. 448
556	556	Notwithstanding any other provision of the general statutes, any health 449
557	557	care provider that has been assigned tax credits under section 32-9t for 450
558	558	application against the taxes imposed under chapter 211a may further 451
559	559	assign such tax credits to another taxpayer or taxpayers one time, 452
560	560	provided such other taxpayer or taxpayers may claim such credit only 453
561	561	with respect to a taxable year for which the assigning health care 454
562	562	provider would have been eligible to claim such credit and such other 455 Governor's Bill No. 5010
563	563
564	564
565	565
566	566	LCO No. 708 16 of 46
567	567
568	568	taxpayer or taxpayers may not further assign such credit. The assigning 456
569	569	health care provider shall file with the commissioner information 457
570	570	requested by the commissioner regarding such assignments, including 458
571	571	but not limited to, the current holders of credits as of the end of the 459
572	572	preceding calendar year. 460
573	573	(b) (1) Each taxpayer doing business in this state shall, on or before 461
574	574	the last day of January, April, July and October of each year, render to 462
575	575	the commissioner a quarterly return, on forms prescribed or furnished 463
576	576	by the commissioner and signed by one of the taxpayer's principal 464
577	577	officers, stating specifically the name and location of such taxpayer, the 465
578	578	amount of its net patient revenue or resident days during the calendar 466
579	579	quarter ending on the last day of the preceding month and such other 467
580	580	information as the commissioner deems necessary for the proper 468
581	581	administration of this section and the state's Medicaid program. Except 469
582	582	as provided in subdivision (2) of this subsection, the taxes and fees 470
583	583	imposed under section 12-263q, [or] 12-263r or section 11 of this act shall 471
584	584	be due and payable on the due date of such return. Each taxpayer shall 472
585	585	be required to file such return electronically with the department and to 473
586	586	make such payment by electronic funds transfer in the manner provided 474
587	587	by chapter 228g, irrespective of whether the taxpayer would have 475
588	588	otherwise been required to file such return electronically or to make 476
589	589	such payment by electronic funds transfer under the provisions of said 477
590	590	chapter. 478
591	591	(2) (A) A taxpayer may file, on or before the due date of a payment of 479
592	592	tax or fee imposed under section 12-263q, [or] 12-263r or section 11 of 480
593	593	this act, a request for a reasonable extension of time for such payment 481
594	594	for reasons of undue hardship. Undue hardship shall be demonstrated 482
595	595	by a showing that such taxpayer is at substantial risk of defaulting on a 483
596	596	bond covenant or similar obligation if such taxpayer were to make 484
597	597	payment on the due date of the amount for which the extension is 485
598	598	requested. Such request shall be filed on forms prescribed by the 486
599	599	commissioner and shall include complete information of such 487
600	600	taxpayer's inability, due to undue hardship, to make payment of the tax 488
601	601	or fee on or before the due date of such payment. The commissioner 489 Governor's Bill No. 5010
602	602
603	603
604	604
605	605	LCO No. 708 17 of 46
606	606
607	607	shall not grant any extension for a general statement of hardship by the 490
608	608	taxpayer or for the convenience of the taxpayer. 491
609	609	(B) The commissioner may grant an extension if the commissioner 492
610	610	determines an undue hardship exists. Such extension shall not exceed 493
611	611	three months from the original due date of the payment, except that the 494
612	612	commissioner may grant an additional extension not exceeding three 495
613	613	months from the initial extended due date of the payment (i) upon the 496
614	614	filing of a subsequent request by the taxpayer on or before the extended 497
615	615	due date of the payment, on forms prescribed by the commissioner, and 498
616	616	(ii) upon a showing of extraordinary circumstances, as determined by 499
617	617	the commissioner. 500
618	618	(3) If the commissioner grants an extension pursuant to subdivision 501
619	619	(2) of this subsection, no penalty shall be imposed and no interest shall 502
620	620	accrue during the period of time for which an extension is granted if the 503
621	621	taxpayer pays the tax or fee due on or before the extended due date of 504
622	622	the payment. If the taxpayer does not pay such tax or fee by the extended 505
623	623	due date, a penalty shall be imposed in accordance with subsection (c) 506
624	624	of this section and interest shall begin to accrue at a rate of one per cent 507
625	625	per month for each month or fraction thereof from the extended due 508
626	626	date of such tax or fee until the date of payment. 509
627	627	(c) (1) Except as provided in subdivision (2) of subsection (b) of this 510
628	628	section, if any taxpayer fails to pay the amount of tax or fee reported to 511
629	629	be due on such taxpayer's return within the time specified under the 512
630	630	provisions of this section, there shall be imposed a penalty equal to ten 513
631	631	per cent of such amount due and unpaid, or fifty dollars, whichever is 514
632	632	greater. The tax or fee shall bear interest at the rate of one per cent per 515
633	633	month or fraction thereof, from the due date of such tax or fee until the 516
634	634	date of payment. 517
635	635	(2) If any taxpayer has not made its return within one month of the 518
636	636	due date of such return, the commissioner may make such return at any 519
637	637	time thereafter, according to the best information obtainable and 520
638	638	according to the form prescribed. There shall be added to the tax or fee 521 Governor's Bill No. 5010
639	639
640	640
641	641
642	642	LCO No. 708 18 of 46
643	643
644	644	imposed upon the basis of such return an amount equal to ten per cent 522
645	645	of such tax or fee, or fifty dollars, whichever is greater. The tax or fee 523
646	646	shall bear interest at the rate of one per cent per month or fraction 524
647	647	thereof, from the due date of such tax or fee until the date of payment. 525
648	648	(3) Subject to the provisions of section 12-3a, the commissioner may 526
649	649	waive all or part of the penalties provided under this subsection when 527
650	650	it is proven to the commissioner's satisfaction that the failure to pay any 528
651	651	tax or fee on time was due to reasonable cause and was not intentional 529
652	652	or due to neglect. 530
653	653	(4) The commissioner shall notify the Commissioner of Social 531
654	654	Services of any amount delinquent under this section and, upon receipt 532
655	655	of such notice, the Commissioner of Social Services shall deduct and 533
656	656	withhold such amount from amounts otherwise payable by the 534
657	657	Department of Social Services to the delinquent taxpayer. 535
658	658	(d) (1) Any person required under sections 12-263q to 12-263v, 536
659	659	inclusive, as amended by this act, or section 11 of this act to pay any tax 537
660	660	or fee, make a return, keep any records or supply any information, who 538
661	661	wilfully fails, at the time required by law, to pay such tax or fee, make 539
662	662	such return, keep such records or supply such information, shall, in 540
663	663	addition to any other penalty provided by law, be fined not more than 541
664	664	one thousand dollars or imprisoned not more than one year, or both. As 542
665	665	used in this subsection, "person" includes any officer or employee of a 543
666	666	taxpayer under a duty to pay such tax or fee, make such return, keep 544
667	667	such records or supply such information. Notwithstanding the 545
668	668	provisions of section 54-193, no person shall be prosecuted for a 546
669	669	violation of the provisions of this subsection committed on or after July 547
670	670	1, 1997, except within three years next after such violation has been 548
671	671	committed. 549
672	672	(2) Any person who wilfully delivers or discloses to the commissioner 550
673	673	or the commissioner's authorized agent any list, return, account, 551
674	674	statement or other document, known by such person to be fraudulent 552
675	675	or false in any material matter, shall, in addition to any other penalty 553 Governor's Bill No. 5010
676	676
677	677
678	678
679	679	LCO No. 708 19 of 46
680	680
681	681	provided by law, be guilty of a class D felony. No person shall be 554
682	682	charged with an offense under both this subdivision and subdivision (1) 555
683	683	of this subsection in relation to the same tax period but such person may 556
684	684	be charged and prosecuted for both such offenses upon the same 557
685	685	information. 558
686	686	Sec. 14. Section 12-263t of the general statutes is repealed and the 559
687	687	following is substituted in lieu thereof (Effective July 1, 2020, and 560
688	688	applicable to calendar quarters commencing on or after July 1, 2020): 561
689	689	(a) (1) The commissioner may examine the records of any taxpayer 562
690	690	subject to a tax or fee imposed under section 12-263q, [or] 12-263r or 563
691	691	section 11 of this act, as the commissioner deems necessary. If the 564
692	692	commissioner determines from such examination that there is a 565
693	693	deficiency with respect to the payment of any such tax or fee due under 566
694	694	section 12-263q, [or] 12-263r or section 11 of this act, the commissioner 567
695	695	shall assess the deficiency in tax or fee, give notice of such deficiency 568
696	696	assessment to the taxpayer and make demand for payment. Such 569
697	697	amount shall bear interest at the rate of one per cent per month or 570
698	698	fraction thereof from the date when the original tax or fee was due and 571
699	699	payable. 572
700	700	(A) When it appears that any part of the deficiency for which a 573
701	701	deficiency assessment is made is due to negligence or intentional 574
702	702	disregard of the provisions of this section or regulations adopted 575
703	703	thereunder, there shall be imposed a penalty equal to ten per cent of the 576
704	704	amount of such deficiency assessment, or fifty dollars, whichever is 577
705	705	greater. 578
706	706	(B) When it appears that any part of the deficiency for which a 579
707	707	deficiency assessment is made is due to fraud or intent to evade the 580
708	708	provisions of this section or regulations adopted thereunder, there shall 581
709	709	be imposed a penalty equal to twenty-five per cent of the amount of such 582
710	710	deficiency assessment. No taxpayer shall be subject to more than one 583
711	711	penalty under this subdivision in relation to the same tax period. Not 584
712	712	later than thirty days after the mailing of such notice, the taxpayer shall 585 Governor's Bill No. 5010
713	713
714	714
715	715
716	716	LCO No. 708 20 of 46
717	717
718	718	pay to the commissioner, in cash or by check, draft or money order 586
719	719	drawn to the order of the Commissioner of Revenue Services, any 587
720	720	additional amount of tax, penalty and interest shown to be due. 588
721	721	(2) Except in the case of a wilfully false or fraudulent return with 589
722	722	intent to evade the tax or fee, no assessment of additional tax or fee shall 590
723	723	be made after the expiration of more than three years from the date of 591
724	724	the filing of a return or from the original due date of a return, whichever 592
725	725	is later. Where, before the expiration of the period prescribed under this 593
726	726	subsection for the assessment of an additional tax or fee, a taxpayer has 594
727	727	consented, in writing, that such period may be extended, the amount of 595
728	728	such additional tax due may be determined at any time within such 596
729	729	extended period. The period so extended may be further extended by 597
730	730	subsequent consents, in writing, before the expiration of the extended 598
731	731	period. 599
732	732	(b) (1) The commissioner may enter into an agreement with the 600
733	733	Commissioner of Social Services delegating to the Commissioner of 601
734	734	Social Services the authority to examine the records and returns of any 602
735	735	taxpayer subject to any tax or fee imposed under section 12-263q, [or] 603
736	736	12-263r or section 11 of this act, and to determine whether such tax has 604
737	737	been underpaid or overpaid. If such authority is so delegated, 605
738	738	examinations of such records and returns by the Commissioner of Social 606
739	739	Services and determinations by the Commissioner of Social Services that 607
740	740	such tax or fee has been underpaid or overpaid shall have the same 608
741	741	effect as similar examinations or determinations made by the 609
742	742	commissioner. 610
743	743	(2) The commissioner may enter into an agreement with the 611
744	744	Commissioner of Social Services in order to facilitate the exchange of 612
745	745	returns or return information necessary for the Commissioner of Social 613
746	746	Services to perform his or her responsibilities under this section and to 614
747	747	ensure compliance with the state's Medicaid program. 615
748	748	(3) The Commissioner of Social Services may engage an independent 616
749	749	auditor to assist in the performance of said commissioner's duties and 617 Governor's Bill No. 5010
750	750
751	751
752	752
753	753	LCO No. 708 21 of 46
754	754
755	755	responsibilities under this subsection. Any reports generated by such 618
756	756	independent auditor shall be provided simultaneously to the 619
757	757	department and the Department of Social Services. 620
758	758	(c) (1) The commissioner may require all persons subject to a tax or 621
759	759	fee imposed under section 12-263q, [or] 12-263r or section 11 of this act 622
760	760	to keep such records as the commissioner may prescribe and may 623
761	761	require the production of books, papers, documents and other data, to 624
762	762	provide or secure information pertinent to the determination of the 625
763	763	taxes or fees imposed under section 12-263q, [or] 12-263r or section 11 of 626
764	764	this act, and the enforcement and collection thereof. 627
765	765	(2) The commissioner or any person authorized by the commissioner 628
766	766	may examine the books, papers, records and equipment of any person 629
767	767	liable under the provisions of this section and may investigate the 630
768	768	character of the business of such person to verify the accuracy of any 631
769	769	return made or, if no return is made by the person, to ascertain and 632
770	770	determine the amount required to be paid. 633
771	771	(d) The commissioner may adopt regulations, in accordance with the 634
772	772	provisions of chapter 54, to implement the provisions of sections 12-635
773	773	263q to 12-263x, inclusive, as amended by this act. 636
774	774	Sec. 15. Section 12-263u of the general statutes is repealed and the 637
775	775	following is substituted in lieu thereof (Effective July 1, 2020, and 638
776	776	applicable to calendar quarters commencing on or after July 1, 2020): 639
777	777	(a) Any taxpayer subject to any tax or fee under section 12-263q, [or] 640
778	778	12-263r or section 11 of this act, believing that it has overpaid any tax or 641
779	779	fee due under said sections, may file a claim for refund, in writing, with 642
780	780	the commissioner not later than three years after the due date for which 643
781	781	such overpayment was made, stating the specific grounds upon which 644
782	782	the claim is founded. Failure to file a claim within the time prescribed in 645
783	783	this subsection shall constitute a waiver of any demand against the state 646
784	784	on account of overpayment. Within a reasonable time, as determined by 647
785	785	the commissioner, following receipt of such claim for refund, the 648
786	786	commissioner shall determine whether such claim is valid and, if so 649 Governor's Bill No. 5010
787	787
788	788
789	789
790	790	LCO No. 708 22 of 46
791	791
792	792	determined, the commissioner shall notify the Comptroller of the 650
793	793	amount of such refund and the Comptroller shall draw an order on the 651
794	794	Treasurer in the amount thereof for payment to the taxpayer. If the 652
795	795	commissioner determines that such claim is not valid, either in whole or 653
796	796	in part, the commissioner shall mail notice of the proposed disallowance 654
797	797	in whole or in part of the claim to the taxpayer, which notice shall set 655
798	798	forth briefly the commissioner's findings of fact and the basis of 656
799	799	disallowance in each case decided in whole or in part adversely to the 657
800	800	taxpayer. Sixty days after the date on which it is mailed, a notice of 658
801	801	proposed disallowance shall constitute a final disallowance except only 659
802	802	for such amounts as to which the taxpayer has filed, as provided in 660
803	803	subsection (b) of this section, a written protest with the commissioner. 661
804	804	(b) On or before the sixtieth day after the mailing of the proposed 662
805	805	disallowance, the taxpayer may file with the commissioner a written 663
806	806	protest against the proposed disallowance in which the taxpayer sets 664
807	807	forth the grounds on which the protest is based. If a protest is filed, the 665
808	808	commissioner shall reconsider the proposed disallowance and, if the 666
809	809	taxpayer has so requested, may grant or deny the taxpayer or its 667
810	810	authorized representatives a hearing. 668
811	811	(c) The commissioner shall mail notice of the commissioner's 669
812	812	determination to the taxpayer, which notice shall set forth briefly the 670
813	813	commissioner's findings of fact and the basis of decision in each case 671
814	814	decided in whole or in part adversely to the taxpayer. 672
815	815	(d) The action of the commissioner on the taxpayer's protest shall be 673
816	816	final upon the expiration of one month from the date on which the 674
817	817	commissioner mails notice of the commissioner's determination to the 675
818	818	taxpayer, unless within such period the taxpayer seeks judicial review 676
819	819	of the commissioner's determination. 677
820	820	Sec. 16. Section 12-263v of the 2020 supplement to the general statutes 678
821	821	is repealed and the following is substituted in lieu thereof (Effective July 679
822	822	1, 2020, and applicable to calendar quarters commencing on or after July 1, 680
823	823	2020): 681 Governor's Bill No. 5010
824	824
825	825
826	826
827	827	LCO No. 708 23 of 46
828	828
829	829	(a) Any taxpayer subject to any tax or fee under section 12-263q, [or] 682
830	830	12-263r or section 11 of this act that is aggrieved by the action of the 683
831	831	commissioner, the Commissioner of Social Services or an authorized 684
832	832	agent of said commissioners in fixing the amount of any tax, penalty, 685
833	833	interest or fee under sections 12-263q to 12-263t, inclusive, as amended 686
834	834	by this act, or section 11 of this act, may apply to the commissioner, in 687
835	835	writing, not later than sixty days after the notice of such action is 688
836	836	delivered or mailed to such taxpayer, for a hearing and a correction of 689
837	837	the amount of such tax, penalty, interest or fee, setting forth the reasons 690
838	838	why such hearing should be granted and the amount by which such tax, 691
839	839	penalty, interest or fee should be reduced. The commissioner shall 692
840	840	promptly consider each such application and may grant or deny the 693
841	841	hearing requested. If the hearing request is denied, the taxpayer shall be 694
842	842	notified immediately. If the hearing request is granted, the 695
843	843	commissioner shall notify the applicant of the date, time and place for 696
844	844	such hearing. After such hearing, the commissioner may make such 697
845	845	order as appears just and lawful to the commissioner and shall furnish 698
846	846	a copy of such order to the taxpayer. The commissioner may, by notice 699
847	847	in writing, order a hearing on the commissioner's own initiative and 700
848	848	require a taxpayer or any other individual who the commissioner 701
849	849	believes to be in possession of relevant information concerning such 702
850	850	taxpayer to appear before the commissioner or the commissioner's 703
851	851	authorized agent with any specified books of account, papers or other 704
852	852	documents, for examination under oath. 705
853	853	(b) Any taxpayer subject to any tax or fee under section 12-263q, [or] 706
854	854	12-263r or section 11 of this act that is aggrieved because of any order, 707
855	855	decision, determination or disallowance of the commissioner made 708
856	856	under sections 12-263q to 12-263u, inclusive, as amended by this act, or 709
857	857	subsection (a) of this section may, not later than thirty days after service 710
858	858	of notice of such order, decision, determination or disallowance, take an 711
859	859	appeal therefrom to the superior court for the judicial district of New 712
860	860	Britain, which appeal shall be accompanied by a citation to the 713
861	861	commissioner to appear before said court. Such citation shall be signed 714
862	862	by the same authority and such appeal shall be returnable at the same 715 Governor's Bill No. 5010
863	863
864	864
865	865
866	866	LCO No. 708 24 of 46
867	867
868	868	time and served and returned in the same manner as is required in case 716
869	869	of a summons in a civil action. The authority issuing the citation shall 717
870	870	take from the appellant a bond or recognizance to the state of 718
871	871	Connecticut, with surety, to prosecute the appeal to effect and to comply 719
872	872	with the orders and decrees of the court in the premises. Such appeals 720
873	873	shall be preferred cases, to be heard, unless cause appears to the 721
874	874	contrary, at the first session, by the court or by a committee appointed 722
875	875	by the court. Said court may grant such relief as may be equitable and, 723
876	876	if such tax or charge has been paid prior to the granting of such relief, 724
877	877	may order the Treasurer to pay the amount of such relief, with interest 725
878	878	at the rate of two-thirds of one per cent per month or fraction thereof, to 726
879	879	such taxpayer. If the appeal has been taken without probable cause, the 727
880	880	court may tax double or triple costs, as the case demands and, upon all 728
881	881	such appeals that are denied, costs may be taxed against such taxpayer 729
882	882	at the discretion of the court but no costs shall be taxed against the state. 730
883	883	Sec. 17. Section 12-263x of the general statutes is repealed and the 731
884	884	following is substituted in lieu thereof (Effective July 1, 2020, and 732
885	885	applicable to calendar quarters commencing on or after July 1, 2020): 733
886	886	The amount of any tax, penalty, interest or fee, due and unpaid under 734
887	887	the provisions of sections 12-263q to 12-263v, inclusive, as amended by 735
888	888	this act, and section 11 of this act may be collected under the provisions 736
889	889	of section 12-35. The warrant provided under section 12-35 shall be 737
890	890	signed by the commissioner or the commissioner's authorized agent. 738
891	891	The amount of any such tax, penalty, interest or fee shall be a lien on the 739
892	892	real estate of the taxpayer from the last day of the month next preceding 740
893	893	the due date of such tax until such tax is paid. The commissioner may 741
894	894	record such lien in the records of any town in which the real estate of 742
895	895	such taxpayer is situated but no such lien shall be enforceable against a 743
896	896	bona fide purchaser or qualified encumbrancer of such real estate. When 744
897	897	any tax or fee with respect to which a lien has been recorded under the 745
898	898	provisions of this subsection has been satisfied, the commissioner shall, 746
899	899	upon request of any interested party, issue a certificate discharging such 747
900	900	lien, which certificate shall be recorded in the same office in which the 748
901	901	lien was recorded. Any action for the foreclosure of such lien shall be 749 Governor's Bill No. 5010
902	902
903	903
904	904
905	905	LCO No. 708 25 of 46
906	906
907	907	brought by the Attorney General in the name of the state in the superior 750
908	908	court for the judicial district in which the property subject to such lien is 751
909	909	situated, or, if such property is located in two or more judicial districts, 752
910	910	in the superior court for any one such judicial district, and the court may 753
911	911	limit the time for redemption or order the sale of such property or make 754
912	912	such other or further decree as it judges equitable. For purposes of 755
913	913	section 12-39g, a fee under this section shall be treated as a tax. 756
914	914	Sec. 18. Section 3-114s of the general statutes is repealed and the 757
915	915	following is substituted in lieu thereof (Effective July 1, 2020, and 758
916	916	applicable to calendar quarters commencing on or after July 1, 2020): 759
917	917	At the close of each fiscal year commencing with the fiscal year 760
918	918	ending June 30, 2018, the Comptroller is authorized to record as revenue 761
919	919	for each such fiscal year the amount of tax and fee imposed under 762
920	920	sections 12-263q to 12-263x, inclusive, as amended by this act, and 763
921	921	section 11 of this act, that is received by the Commissioner of Revenue 764
922	922	Services not later than five business days after the last day of July 765
923	923	immediately following the end of such fiscal year. 766
924	924	Sec. 19. Section 1-1j of the general statutes is repealed and the 767
925	925	following is substituted in lieu thereof (Effective October 1, 2020): 768
926	926	(a) Each state agency, as defined in section 4-166, shall accept 769
927	927	payment in cash or by check, draft or money order for any license issued 770
928	928	by such agency pursuant to the provisions of the general statutes. 771
929	929	(b) Except as [otherwise] provided by any other provision of the 772
930	930	general statutes, the Secretary of the Office of Policy and Management 773
931	931	may authorize any state agency [(1)] to accept payment of any fee, cost 774
932	932	or fine payable to such agency by means of a credit card, charge card or 775
933	933	debit card [,] or an electronic payment service, [and (2) to charge a 776
934	934	service fee for any such payment made by credit card, charge card or 777
935	935	debit card or an electronic payment service] provided each state agency 778
936	936	that accepts payment by means of a credit card, charge card or debit 779
937	937	card shall charge the payor using such card a service fee. 780 Governor's Bill No. 5010
938	938
939	939
940	940
941	941	LCO No. 708 26 of 46
942	942
943	943	[Such] (c) (1) Any service fee imposed pursuant to subsection (b) of 781
944	944	this section shall [be (A) related to] (A) be for the purpose of defraying 782
945	945	the cost of service, (B) [uniform for all credit cards, charge cards and 783
946	946	debit cards accepted] not exceed any charge by the credit card, charge 784
947	947	card or debit card issuer or processor, including any discount rate, and 785
948	948	(C) be applied only when allowed by the operating rules and regulations 786
949	949	of the credit card, charge card or debit card issuer or processor involved 787
950	950	or when authorized in writing by such issuer or processor. 788
951	951	(2) Each state agency that charges a service fee pursuant to this 789
952	952	section or any other provision of the general statutes shall disclose such 790
953	953	service fee to a payor prior to the imposition of such service fee. Such 791
954	954	disclosure shall be made in accordance with any requirements for 792
955	955	disclosure set forth by the card issuer or processor. 793
956	956	(d) Payments by credit card, charge card, debit card or an electronic 794
957	957	payment service shall be made at such times and under such conditions 795
958	958	as the secretary may prescribe in regulations adopted in accordance 796
959	959	with the provisions of chapter 54. 797
960	960	(e) Payment of a fee, cost or fine, and any applicable service fee, by 798
961	961	credit card, charge card, debit card or an electronic payment service 799
962	962	shall constitute full payment of such fee, cost, fine or service fee 800
963	963	regardless of any discount applied by a credit card company. 801
964	964	Sec. 20. Subsection (g) of section 3-99a of the general statutes is 802
965	965	repealed and the following is substituted in lieu thereof (Effective October 803
966	966	1, 2020): 804
967	967	(g) The Secretary of the State may allow remittances to be in the form 805
968	968	of a credit card account number and an authorization to draw upon a 806
969	969	specified credit card account, at such time and under such conditions as 807
970	970	the Secretary may prescribe. Remittances in the form of an authorization 808
971	971	to draw upon a specified credit card account shall include an amount 809
972	972	for purposes of paying the discount rate associated with drawing upon 810
973	973	the credit account, unless the remittances are drawn on an account with 811
974	974	a financial institution that agrees to add the number to the credit card 812 Governor's Bill No. 5010
975	975
976	976
977	977
978	978	LCO No. 708 27 of 46
979	979
980	980	holder's billing, in which event the remittances drawn shall not include 813
981	981	an amount for purposes of paying the discount rate associated with the 814
982	982	drawing upon the credit account. 815
983	983	Sec. 21. Section 14-11i of the general statutes is repealed and the 816
984	984	following is substituted in lieu thereof (Effective October 1, 2020): 817
985	985	The Commissioner of Motor Vehicles may allow the payment of any 818
986	986	fee specified in this chapter or chapter 247 by means of a credit card and 819
987	987	[may] shall charge each payor a service fee for any payment made by 820
988	988	means of a credit card. The fee shall not exceed any charge by the credit 821
989	989	card issuer or by its authorized agent, including any discount rate. 822
990	990	Payments by credit card shall be made under such conditions as the 823
991	991	commissioner may prescribe, except that the commissioner shall 824
992	992	determine the rate or amount of the service fee for any such credit card 825
993	993	in accordance with subsection (c) of section 1-1j, as amended by this act. 826
994	994	If any charge with respect to payment of a fee by credit card is not 827
995	995	authorized by such issuer or its authorized agent, the commissioner 828
996	996	shall assess the payor the fee specified in subsection (f) of section 14-50. 829
997	997	Sec. 22. Subsection (g) of section 19a-88 of the 2020 supplement to the 830
998	998	general statutes is repealed and the following is substituted in lieu 831
999	999	thereof (Effective October 1, 2020): 832
1000	1000	(g) (1) The Department of Public Health shall administer a secure on-833
1001	1001	line license renewal system for persons holding a license to practice 834
1002	1002	medicine or surgery under chapter 370, dentistry under chapter 379, 835
1003	1003	nursing under chapter 378 or nurse-midwifery under chapter 377. The 836
1004	1004	department shall require such persons to renew their licenses using the 837
1005	1005	on-line renewal system and to pay professional services fees on-line by 838
1006	1006	means of a credit card or electronic transfer of funds from a bank or 839
1007	1007	credit union account, except in extenuating circumstances, including, 840
1008	1008	but not limited to, circumstances in which a licensee does not have 841
1009	1009	access to a credit card and submits a notarized affidavit affirming that 842
1010	1010	fact, the department may allow the licensee to renew his or her license 843
1011	1011	using a paper form prescribed by the department and pay professional 844 Governor's Bill No. 5010
1012	1012
1013	1013
1014	1014
1015	1015	LCO No. 708 28 of 46
1016	1016
1017	1017	service fees by check or money order. 845
1018	1018	(2) The department shall charge a service fee for each payment made 846
1019	1019	by means of a credit card. The Commissioner of Public Health shall 847
1020	1020	determine the rate or amount of the service fee for any such credit card 848
1021	1021	in accordance with subsection (c) of section 1-1j, as amended by this act. 849
1022	1022	Sec. 23. Section 45a-113b of the general statutes is repealed and the 850
1023	1023	following is substituted in lieu thereof (Effective October 1, 2020): 851
1024	1024	Each [court of probate] Probate Court may allow the payment of any 852
1025	1025	fees charged by such court by means of a credit card, charge card or 853
1026	1026	debit card. [and may] Such court shall charge the person making such 854
1027	1027	payment a service fee for any such payment made by means of any such 855
1028	1028	card. The fee shall not exceed any charge by the card issuer, including 856
1029	1029	any discount rate. The Probate Court Administrator shall determine the 857
1030	1030	rate or amount of the service fee for any such card in accordance with 858
1031	1031	the provisions of subsection (c) of section 1-1j, as amended by this act. 859
1032	1032	Sec. 24. Section 51-193b of the general statutes is repealed and the 860
1033	1033	following is substituted in lieu thereof (Effective October 1, 2020): 861
1034	1034	Payment of any fees, costs, fines or other charges to the Judicial 862
1035	1035	Branch may be made by means of a credit card [,] and the payor [may] 863
1036	1036	shall be charged a service fee for any such payment made by means of 864
1037	1037	a credit card. The service fee shall not exceed any charge by the credit 865
1038	1038	card issuer, including any discount rate. Payments by credit card shall 866
1039	1039	be made at such time and under such conditions as the Office of the 867
1040	1040	Chief Court Administrator may prescribe, except that the Chief Court 868
1041	1041	Administrator shall determine the rate or amount of the service fee for 869
1042	1042	any such credit card in accordance with the provisions of subsection (c) 870
1043	1043	of section 1-1j, as amended by this act. 871
1044	1044	Sec. 25. Subsection (d) of section 19a-30 of the general statutes is 872
1045	1045	repealed and the following is substituted in lieu thereof (Effective July 1, 873
1046	1046	2020): 874 Governor's Bill No. 5010
1047	1047
1048	1048
1049	1049
1050	1050	LCO No. 708 29 of 46
1051	1051
1052	1052	(d) [A nonrefundable fee of two hundred dollars shall accompany 875
1053	1053	each] (1) Each clinical laboratory making an application for a license or 876
1054	1054	for renewal thereof, except in the case of a clinical laboratory owned and 877
1055	1055	operated by a municipality, the state, the United States or any agency of 878
1056	1056	said municipality, state or United States, shall submit with the 879
1057	1057	application a nonrefundable fee of (A) one thousand two hundred fifty 880
1058	1058	dollars per site, and (B) two hundred dollars per blood collection facility 881
1059	1059	approved in accordance with regulations adopted pursuant to this 882
1060	1060	section and operated by such clinical laboratory. 883
1061	1061	(2) Each license shall be issued for a period of not less than twenty-884
1062	1062	four nor more than twenty-seven months from the deadline for 885
1063	1063	applications established by the commissioner. Renewal applications 886
1064	1064	shall be made [(1)] (A) biennially within the twenty-fourth month of the 887
1065	1065	current license; [(2)] (B) before any change in ownership or change in 888
1066	1066	director is made; and [(3)] (C) prior to any major expansion or alteration 889
1067	1067	in quarters. 890
1068	1068	Sec. 26. Subsection (b) of section 19a-323 of the general statutes is 891
1069	1069	repealed and the following is substituted in lieu thereof (Effective July 1, 892
1070	1070	2020): 893
1071	1071	(b) If death occurred in this state, the death certificate required by law 894
1072	1072	shall be filed with the registrar of vital statistics for the town in which 895
1073	1073	such person died, if known, or, if not known, for the town in which the 896
1074	1074	body was found. The Chief Medical Examiner, Deputy Chief Medical 897
1075	1075	Examiner, associate medical examiner, an authorized assistant medical 898
1076	1076	examiner or other authorized designee shall complete the cremation 899
1077	1077	certificate, stating that such medical examiner or other authorized 900
1078	1078	designee has made inquiry into the cause and manner of death and is of 901
1079	1079	the opinion that no further examination or judicial inquiry is necessary. 902
1080	1080	The cremation certificate shall be submitted to the registrar of vital 903
1081	1081	statistics of the town in which such person died, if known, or, if not 904
1082	1082	known, of the town in which the body was found, or with the registrar 905
1083	1083	of vital statistics of the town in which the funeral director having charge 906
1084	1084	of the body is located. Upon receipt of the cremation certificate, the 907 Governor's Bill No. 5010
1085	1085
1086	1086
1087	1087
1088	1088	LCO No. 708 30 of 46
1089	1089
1090	1090	registrar shall authorize such certificate, keep such certificate on 908
1091	1091	permanent record, and issue a cremation permit, except that if the 909
1092	1092	cremation certificate is submitted to the registrar of the town where the 910
1093	1093	funeral director is located, such certificate shall be forwarded to the 911
1094	1094	registrar of the town where the person died to be kept on permanent 912
1095	1095	record. If a cremation permit must be obtained during the hours that the 913
1096	1096	office of the local registrar of the town where death occurred is closed, 914
1097	1097	a subregistrar appointed to serve such town may authorize such 915
1098	1098	cremation permit upon receipt and review of a properly completed 916
1099	1099	cremation permit and cremation certificate. A subregistrar who is 917
1100	1100	licensed as a funeral director or embalmer pursuant to chapter 385, or 918
1101	1101	the employee or agent of such funeral director or embalmer shall not 919
1102	1102	issue a cremation permit to himself or herself. A subregistrar shall 920
1103	1103	forward the cremation certificate to the local registrar of the town where 921
1104	1104	death occurred, not later than seven days after receiving such certificate. 922
1105	1105	The estate of the deceased person, if any, shall pay the sum of one 923
1106	1106	hundred [fifty] seventy-five dollars for the issuance of the cremation 924
1107	1107	certificate, provided the Office of the Chief Medical Examiner shall not 925
1108	1108	assess any fees for costs that are associated with the cremation of a 926
1109	1109	stillborn fetus. Upon request of the Chief Medical Examiner, the 927
1110	1110	Secretary of the Office of Policy and Management may waive payment 928
1111	1111	of such cremation certificate fee. No cremation certificate shall be 929
1112	1112	required for a permit to cremate the remains of bodies pursuant to 930
1113	1113	section 19a-270a. When the cremation certificate is submitted to a town 931
1114	1114	other than that where the person died, the registrar of vital statistics for 932
1115	1115	such other town shall ascertain from the original removal, transit and 933
1116	1116	burial permit that the certificates required by the state statutes have 934
1117	1117	been received and recorded, that the body has been prepared in 935
1118	1118	accordance with the Public Health Code and that the entry regarding 936
1119	1119	the place of disposal is correct. Whenever the registrar finds that the 937
1120	1120	place of disposal is incorrect, the registrar shall issue a corrected 938
1121	1121	removal, transit and burial permit and, after inscribing and recording 939
1122	1122	the original permit in the manner prescribed for sextons' reports under 940
1123	1123	section 7-66, shall then immediately give written notice to the registrar 941
1124	1124	for the town where the death occurred of the change in place of disposal 942 Governor's Bill No. 5010
1125	1125
1126	1126
1127	1127
1128	1128	LCO No. 708 31 of 46
1129	1129
1130	1130	stating the name and place of the crematory and the date of cremation. 943
1131	1131	Such written notice shall be sufficient authorization to correct these 944
1132	1132	items on the original certificate of death. The fee for a cremation permit 945
1133	1133	shall be five dollars and for the written notice one dollar. The 946
1134	1134	Department of Public Health shall provide forms for cremation permits, 947
1135	1135	which shall not be the same as for regular burial permits and shall 948
1136	1136	include space to record information about the intended manner of 949
1137	1137	disposition of the cremated remains, and such blanks and books as may 950
1138	1138	be required by the registrars. 951
1139	1139	Sec. 27. Section 19a-421 of the general statutes is repealed and the 952
1140	1140	following is substituted in lieu thereof (Effective July 1, 2020): 953
1141	1141	No person shall establish, conduct or maintain a youth camp without 954
1142	1142	a license issued by the office. Applications for such license shall be made 955
1143	1143	in writing at least thirty days prior to the opening of the youth camp on 956
1144	1144	forms provided and in accordance with procedures established by the 957
1145	1145	commissioner and shall be accompanied by a fee of [eight hundred 958
1146	1146	fifteen] one thousand one hundred fifteen dollars or, if the applicant is 959
1147	1147	a nonprofit, nonstock corporation or association, a fee of [three hundred 960
1148	1148	fifteen] four hundred thirty dollars or, if the applicant is a day camp 961
1149	1149	affiliated with a nonprofit organization, for no more than five days 962
1150	1150	duration and for which labor and materials are donated, no fee. All such 963
1151	1151	licenses shall be valid for a period of one year from the date of issuance 964
1152	1152	unless surrendered for cancellation or suspended or revoked by the 965
1153	1153	commissioner for violation of this chapter or any regulations adopted 966
1154	1154	under section 19a-428 and shall be renewable upon payment of [an 967
1155	1155	eight-hundred-fifteen-dollar license fee] a fee of one thousand one 968
1156	1156	hundred fifteen dollars or, if the licensee is a nonprofit, nonstock 969
1157	1157	corporation or association, a [three-hundred-fifteen-dollar license fee] 970
1158	1158	fee of four hundred thirty dollars or, if the applicant is a day camp 971
1159	1159	affiliated with a nonprofit organization, for no more than five days 972
1160	1160	duration and for which labor and materials are donated, no fee. 973
1161	1161	Sec. 28. Section 3-20j of the 2020 supplement to the general statutes is 974
1162	1162	repealed and the following is substituted in lieu thereof (Effective from 975 Governor's Bill No. 5010
1163	1163
1164	1164
1165	1165
1166	1166	LCO No. 708 32 of 46
1167	1167
1168	1168	passage): 976
1169	1169	(a) As used in this section, the following terms have the following 977
1170	1170	meanings, unless the context clearly indicates a different meaning or 978
1171	1171	intent: 979
1172	1172	(1) "Credit revenue bonds" means revenue bonds issued pursuant to 980
1173	1173	this section; 981
1174	1174	(2) "Collection agent" means the financial institution acting as the 982
1175	1175	trustee or agent for the trustee that receives the pledged revenues 983
1176	1176	directed by the state to be paid to it by taxpayers; 984
1177	1177	(3) "Debt service requirements" means (A) (i) principal and interest 985
1178	1178	with respect to bonds, (ii) interest with respect to bond anticipation 986
1179	1179	notes, and (iii) unrefunded principal with respect to bond anticipation 987
1180	1180	notes, (B) the purchase price of bonds and bond anticipation notes that 988
1181	1181	are subject to purchase or redemption at the option of the bondowner or 989
1182	1182	noteowner, (C) the amounts, if any, required to establish or maintain 990
1183	1183	reserves, sinking funds or other funds or accounts at the respective 991
1184	1184	levels required to be established or maintained therein in accordance 992
1185	1185	with the proceedings authorizing the issuance of bonds, (D) expenses of 993
1186	1186	issuance and administration with respect to bonds and bond 994
1187	1187	anticipation notes, as determined by the Treasurer, (E) the amounts, if 995
1188	1188	any, becoming due and payable under a reimbursement agreement or 996
1189	1189	similar agreement entered into pursuant to authority granted under the 997
1190	1190	proceedings authorizing the issuance of bonds and bond anticipation 998
1191	1191	notes, and (F) any other costs or expenses deemed by the Treasurer to 999
1192	1192	be necessary or proper to be paid in connection with the bonds and bond 1000
1193	1193	anticipation notes, including, without limitation, the cost of any credit 1001
1194	1194	facility, including, but not limited to, a letter of credit or policy of bond 1002
1195	1195	insurance, issued by a financial institution pursuant to an agreement 1003
1196	1196	approved pursuant to the proceedings authorizing the issuance of 1004
1197	1197	bonds and bond anticipation notes; 1005
1198	1198	(4) "Dedicated savings" for a period means the amounts for such 1006
1199	1199	period determined by the Treasurer pursuant to subsection (n) of this 1007 Governor's Bill No. 5010
1200	1200
1201	1201
1202	1202
1203	1203	LCO No. 708 33 of 46
1204	1204
1205	1205	section to have been saved by the issuance of credit revenue bonds; 1008
1206	1206	(5) "Pledged revenues" means withholding taxes statutorily pledged 1009
1207	1207	to repayment of credit revenue bonds; 1010
1208	1208	(6) "Proceedings" means the proceedings of the State Bond 1011
1209	1209	Commission authorizing the issuance of bonds pursuant to this section, 1012
1210	1210	the provisions of any resolution or trust indenture securing bonds, that 1013
1211	1211	are incorporated into such proceedings, the provisions of any other 1014
1212	1212	documents or agreements that are incorporated into such proceedings 1015
1213	1213	and, to the extent applicable, a certificate of determination filed by the 1016
1214	1214	Treasurer in accordance with this section; 1017
1215	1215	(7) "Trustee" means the financial institution acting as trustee under 1018
1216	1216	the trust indenture pursuant to which bonds or notes are issued; and 1019
1217	1217	(8) "Withholding taxes" means taxes required to be deducted and 1020
1218	1218	withheld pursuant to sections 12-705 and 12-706 and paid to the 1021
1219	1219	Commissioner of Revenue Services pursuant to section 12-707 upon 1022
1220	1220	receipt by the state and including penalty and interest charges on such 1023
1221	1221	taxes. 1024
1222	1222	(b) Whenever any general statute or public or special act, whether 1025
1223	1223	enacted before, on or after October 31, 2017, authorizes general 1026
1224	1224	obligation bonds of the state to be issued for any purpose, such general 1027
1225	1225	statute or public or special act shall be deemed to have authorized such 1028
1226	1226	bonds to be issued as either general obligation bonds or credit revenue 1029
1227	1227	bonds under this section. In no event shall the total of the principal 1030
1228	1228	amount of general obligation bonds and credit revenue bonds issued 1031
1229	1229	pursuant to the authority of any general statute or public or special act 1032
1230	1230	exceed the amount authorized thereunder. Except as provided for in this 1033
1231	1231	section, all provisions of section 3-20, except subsection (p) of said 1034
1232	1232	section, shall apply to such credit revenue bonds. 1035
1233	1233	(c) Bonds issued pursuant to this section shall be special obligations 1036
1234	1234	of the state and shall not be payable from or charged upon any funds 1037
1235	1235	other than the pledged revenues or other receipts, funds or moneys 1038 Governor's Bill No. 5010
1236	1236
1237	1237
1238	1238
1239	1239	LCO No. 708 34 of 46
1240	1240
1241	1241	pledged therefor, nor shall the state or any political subdivision thereof 1039
1242	1242	be subject to any liability thereon, except to the extent of such pledged 1040
1243	1243	revenues or other receipts, funds or moneys pledged therefor as 1041
1244	1244	provided in this section. As part of the contract of the state with the 1042
1245	1245	owners of such bonds, all amounts necessary for punctual payment of 1043
1246	1246	principal of and interest on such bonds, and redemption premium, if 1044
1247	1247	any, with respect to such bonds, is hereby appropriated and the 1045
1248	1248	Treasurer shall pay such principal and interest and redemption 1046
1249	1249	premium, if any, as the same shall become due but only from such 1047
1250	1250	sources. The issuance of bonds issued under this section shall not 1048
1251	1251	directly or indirectly or contingently obligate the state or any political 1049
1252	1252	subdivision thereof to levy or to pledge any form of taxation whatever 1050
1253	1253	therefor, except for taxes included in the pledged revenues, or to make 1051
1254	1254	any additional appropriation for their payment. Such bonds shall not 1052
1255	1255	constitute a charge, lien or encumbrance, legal or equitable, upon any 1053
1256	1256	property of the state or of any political subdivision thereof other than 1054
1257	1257	the pledged revenues or other receipts, funds or moneys pledged 1055
1258	1258	therefor as provided in this section, and the substance of such limitation 1056
1259	1259	shall be plainly stated on the face of each such bond and bond 1057
1260	1260	anticipation note. 1058
1261	1261	(d) The state hereby pledges all its right, title and interest to the 1059
1262	1262	pledged revenues to secure the due and punctual payment of the 1060
1263	1263	principal of and interest on the credit revenue bonds, and redemption 1061
1264	1264	premium, if any, with respect to such bonds. Such pledge shall secure 1062
1265	1265	all such credit revenue bonds equally, and such pledge is and shall be 1063
1266	1266	prior in interest to any other claim of any party to the pledged revenues, 1064
1267	1267	including any holder of general obligation bonds of the state. Such 1065
1268	1268	bonds also may be secured by a pledge of reserves, sinking funds and 1066
1269	1269	any other funds and accounts, including proceeds from investment of 1067
1270	1270	any of the foregoing, authorized hereby or by the proceedings 1068
1271	1271	authorizing the issuance of such bonds, and by moneys paid under a 1069
1272	1272	credit facility including, but not limited to, a letter of credit or policy of 1070
1273	1273	bond insurance, issued by a financial institution pursuant to an 1071
1274	1274	agreement authorized by such proceedings. 1072 Governor's Bill No. 5010
1275	1275
1276	1276
1277	1277
1278	1278	LCO No. 708 35 of 46
1279	1279
1280	1280	(e) The pledge of the pledged revenues under this section is made by 1073
1281	1281	the state by operation of law through this section, and as a statutory lien 1074
1282	1282	is effective without any further act or agreement by the state, and shall 1075
1283	1283	be valid and binding from the time the pledge is made, and any 1076
1284	1284	revenues or other receipts, funds or moneys so pledged and received by 1077
1285	1285	the state shall be subject immediately to the lien of such pledge without 1078
1286	1286	any physical delivery thereof or further act. The lien of any such pledge 1079
1287	1287	shall be valid and binding as against all parties having claims of any 1080
1288	1288	kind in tort, contract or otherwise against the state, irrespective of 1081
1289	1289	whether such parties have notice thereof. 1082
1290	1290	(f) In the proceedings authorizing any credit revenue bonds, the state 1083
1291	1291	shall direct the trustee to establish one or more collection accounts with 1084
1292	1292	the collection agent to receive the pledged revenues and shall direct 1085
1293	1293	payment of the pledged revenues into such collection accounts of the 1086
1294	1294	collection agent. Funds in such collection accounts shall be kept separate 1087
1295	1295	and apart from any other funds of the state until disbursed as provided 1088
1296	1296	for in the proceedings authorizing such credit revenue bonds. Such 1089
1297	1297	proceedings shall provide that no funds from such collection accounts 1090
1298	1298	shall be disbursed to the control of the state until and at such times as 1091
1299	1299	all current claims of any trustee set out in the proceedings have been 1092
1300	1300	satisfied, and thereafter may be disbursed to the control of the state free 1093
1301	1301	and clear of any claim by the trustee or the holders of any credit revenue 1094
1302	1302	bonds. The agreements with the depositaries establishing the collection 1095
1303	1303	accounts may provide for customary settlement terms for the collection 1096
1304	1304	of revenues. The expenses of the state in establishing such collection 1097
1305	1305	accounts and directing the deposit of pledged revenues therein, 1098
1306	1306	including the expenses of the Department of Revenue Services and the 1099
1307	1307	office of the Comptroller in establishing mechanisms to verify, allocate, 1100
1308	1308	track and audit such accounts and the deposits therein, may be paid as 1101
1309	1309	costs of issuance of any bonds issued pursuant to section 3-20 or this 1102
1310	1310	section. 1103
1311	1311	(g) The proceedings under which bonds are authorized to be issued, 1104
1312	1312	pursuant to this section, may, subject to the provisions of the general 1105
1313	1313	statutes, contain any or all of the following: 1106 Governor's Bill No. 5010
1314	1314
1315	1315
1316	1316
1317	1317	LCO No. 708 36 of 46
1318	1318
1319	1319	(1) Covenants that confirm, as part of the contract with the holders of 1107
1320	1320	the credit revenue bonds, the agreements of the state set forth in 1108
1321	1321	subsections (d) to (f), inclusive, of this section; 1109
1322	1322	(2) Provisions for the execution of reimbursement agreements or 1110
1323	1323	similar agreements in connection with credit facilities including, but not 1111
1324	1324	limited to, letters of credit or policies of bond insurance, remarketing 1112
1325	1325	agreements and agreements for the purpose of moderating interest rate 1113
1326	1326	fluctuations, and of such other agreements entered into pursuant to 1114
1327	1327	section 3-20a; 1115
1328	1328	(3) Provisions for the collection, custody, investment, reinvestment 1116
1329	1329	and use of the pledged revenues or other receipts, funds or moneys 1117
1330	1330	pledged therefor; 1118
1331	1331	(4) Provisions regarding the establishment and maintenance of 1119
1332	1332	reserves, sinking funds and any other funds and accounts as shall be 1120
1333	1333	approved by the State Bond Commission in such amounts as may be 1121
1334	1334	established by the State Bond Commission, and the regulation and 1122
1335	1335	disposition thereof, including requirements that any such funds and 1123
1336	1336	accounts be held separate from or not be commingled with other funds 1124
1337	1337	of the state; 1125
1338	1338	(5) Provisions for the issuance of additional bonds on a parity with 1126
1339	1339	bonds theretofore issued, including establishment of coverage 1127
1340	1340	requirements as a condition of the issuance of such additional bonds; 1128
1341	1341	(6) Provisions regarding the rights and remedies available in case of 1129
1342	1342	a default to the bondowners, or any trustee under any contract, loan 1130
1343	1343	agreement, document, instrument or trust indenture, including the right 1131
1344	1344	to appoint a trustee to represent their interests upon occurrence of an 1132
1345	1345	event of default, as defined in said proceedings, provided, if any bonds 1133
1346	1346	shall be secured by a trust indenture, the respective owners of such 1134
1347	1347	bonds or notes shall have no authority except as set forth in such trust 1135
1348	1348	indenture to appoint a separate trustee to represent them, and provided 1136
1349	1349	further no such right or remedy shall allow principal and interest on 1137
1350	1350	such bonds to be accelerated; and 1138 Governor's Bill No. 5010
1351	1351
1352	1352
1353	1353
1354	1354	LCO No. 708 37 of 46
1355	1355
1356	1356	(7) Provisions or covenants of like or different character from the 1139
1357	1357	foregoing which are consistent with this and which the State Bond 1140
1358	1358	Commission determines in such proceedings are necessary, convenient 1141
1359	1359	or desirable to better secure the bonds, or will tend to make the bonds 1142
1360	1360	more marketable, and which are in the best interests of the state. Any 1143
1361	1361	provision which may be included in proceedings authorizing the 1144
1362	1362	issuance of bonds hereunder may be included in a trust indenture duly 1145
1363	1363	approved in accordance with this subsection which secures the bonds 1146
1364	1364	and any notes issued in anticipation thereof, and in such case the 1147
1365	1365	provisions of such indenture shall be deemed to be a part of such 1148
1366	1366	proceedings as though they were expressly included therein. 1149
1367	1367	(h) Bonds issued pursuant to this section shall be secured by a trust 1150
1368	1368	indenture, approved by the State Bond Commission, by and between 1151
1369	1369	the state and a corporate trustee, which may be any trust company or 1152
1370	1370	bank having the powers of a trust company within or without the state. 1153
1371	1371	Such trust indenture may contain such provisions for protecting and 1154
1372	1372	enforcing the rights and remedies of the bondowners as may be 1155
1373	1373	reasonable and proper and not in violation of law, including covenants 1156
1374	1374	setting forth the duties of the state in relation to the exercise of its powers 1157
1375	1375	pursuant to the pledged revenues and the custody, safeguarding and 1158
1376	1376	application of all moneys. The state may provide by such trust indenture 1159
1377	1377	for the payment of the pledged revenues or other receipts, funds or 1160
1378	1378	moneys to the trustee under such trust indenture or to any other 1161
1379	1379	depository, and for the method of disbursement thereof, with such 1162
1380	1380	safeguards and restrictions as it may determine, but consistent with the 1163
1381	1381	provisions of subsections (d) to (f), inclusive, of this section. 1164
1382	1382	(i) The Treasurer shall have power to purchase bonds of the state 1165
1383	1383	issued pursuant to this section out of any funds available therefor. The 1166
1384	1384	Treasurer may hold, pledge, cancel or resell such bonds subject to and 1167
1385	1385	in accordance with agreements with bondowners. 1168
1386	1386	(j) Bonds issued pursuant to this section are hereby made negotiable 1169
1387	1387	instruments within the meaning of and for all purposes of the Uniform 1170
1388	1388	Commercial Code, whether or not such bonds are of such form and 1171 Governor's Bill No. 5010
1389	1389
1390	1390
1391	1391
1392	1392	LCO No. 708 38 of 46
1393	1393
1394	1394	character as to be negotiable instruments under the terms of the 1172
1395	1395	Uniform Commercial Code, subject only to the provisions of such bonds 1173
1396	1396	for registration. 1174
1397	1397	(k) Any moneys held by the Treasurer or a trustee pursuant to a trust 1175
1398	1398	indenture with respect to bonds issued pursuant to this section, 1176
1399	1399	including pledged revenues, other pledged receipts, funds or moneys 1177
1400	1400	and proceeds from the sale of such bonds, may, pending the use or 1178
1401	1401	application of the proceeds thereof for an authorized purpose, be (1) 1179
1402	1402	invested and reinvested in such obligations, securities and investments 1180
1403	1403	as are set forth in subsection (f) of section 3-20 and in participation 1181
1404	1404	certificates in the Short Term Investment Fund created under section 3-1182
1405	1405	27a, or (2) deposited or redeposited in such bank or banks as shall be 1183
1406	1406	provided in the resolution authorizing the issuance of such bonds, the 1184
1407	1407	certificate of determination authorizing issuance of such bond 1185
1408	1408	anticipation notes or in the indenture securing such bonds. Proceeds 1186
1409	1409	from investments authorized by this subsection, less amounts required 1187
1410	1410	under the proceedings authorizing the issuance of bonds, shall be 1188
1411	1411	credited to the General Fund. 1189
1412	1412	(l) Bonds issued pursuant to this section are hereby made securities 1190
1413	1413	in which all public officers and public bodies of the state and its political 1191
1414	1414	subdivisions, all insurance companies, credit unions, building and loan 1192
1415	1415	associations, investment companies, banking associations, trust 1193
1416	1416	companies, executors, administrators, trustees and other fiduciaries and 1194
1417	1417	pension, profit-sharing and retirement funds may properly and legally 1195
1418	1418	invest funds, including capital in their control or belonging to them. 1196
1419	1419	Such bonds are hereby made securities which may properly and legally 1197
1420	1420	be deposited with and received by any state or municipal officer or any 1198
1421	1421	agency or political subdivision of the state for any purpose for which 1199
1422	1422	the deposit of bonds or obligations of the state is now or may hereafter 1200
1423	1423	be authorized by law. 1201
1424	1424	(m) The state covenants with the purchasers and all subsequent 1202
1425	1425	owners and transferees of bonds issued by the state pursuant to this 1203
1426	1426	section, in consideration of the acceptance of the payment for the bonds, 1204 Governor's Bill No. 5010
1427	1427
1428	1428
1429	1429
1430	1430	LCO No. 708 39 of 46
1431	1431
1432	1432	until such bonds, together with the interest thereon, with interest on any 1205
1433	1433	unpaid installment of interest and all costs and expenses in connection 1206
1434	1434	with any action or proceeding on behalf of such owners, are fully met 1207
1435	1435	and discharged, or unless expressly permitted or otherwise authorized 1208
1436	1436	by the terms of each contract and agreement made or entered into by or 1209
1437	1437	on behalf of the state with or for the benefit of such owners, that the state 1210
1438	1438	will impose, charge, raise, levy, collect and apply the pledged revenues 1211
1439	1439	and other receipts, funds or moneys pledged for the payment of debt 1212
1440	1440	service requirements as provided in this section, in such amounts as 1213
1441	1441	may be necessary to pay such debt service requirements in each year in 1214
1442	1442	which bonds are outstanding and further, that the state (1) will not limit 1215
1443	1443	or alter the duties imposed on the Treasurer and other officers of the 1216
1444	1444	state by law and by the proceedings authorizing the issuance of bonds 1217
1445	1445	with respect to application of pledged revenues or other receipts, funds 1218
1446	1446	or moneys pledged for the payment of debt service requirements as 1219
1447	1447	provided in said sections; (2) will not alter the provisions establishing 1220
1448	1448	collection accounts with the collection agent or the direction of pledged 1221
1449	1449	revenues to such collection accounts, or the provisions applying such 1222
1450	1450	pledged revenues to the debt service requirements with respect to bonds 1223
1451	1451	or notes; (3) will not issue any bonds, notes or other evidences of 1224
1452	1452	indebtedness, other than the bonds, having any rights arising out of said 1225
1453	1453	sections or secured by any pledge of or other lien or charge on the 1226
1454	1454	pledged revenues or other receipts, funds or moneys pledged for the 1227
1455	1455	payment of debt service requirements as provided in said sections; (4) 1228
1456	1456	will not create or cause to be created any lien or charge on such pledged 1229
1457	1457	amounts, other than a lien or pledge created thereon pursuant to said 1230
1458	1458	sections, provided nothing in this subsection shall prevent the state from 1231
1459	1459	issuing evidences of indebtedness (A) which are secured by a pledge or 1232
1460	1460	lien which is and shall on the face thereof be expressly subordinate and 1233
1461	1461	junior in all respects to every lien and pledge created by or pursuant to 1234
1462	1462	said sections; (B) for which the full faith and credit of the state is pledged 1235
1463	1463	and which are not expressly secured by any specific lien or charge on 1236
1464	1464	such pledged amounts; or (C) which are secured by a pledge of or lien 1237
1465	1465	on moneys or funds derived on or after such date as every pledge or lien 1238
1466	1466	thereon created by or pursuant to said sections shall be discharged and 1239 Governor's Bill No. 5010
1467	1467
1468	1468
1469	1469
1470	1470	LCO No. 708 40 of 46
1471	1471
1472	1472	satisfied; (5) will carry out and perform, or cause to be carried out and 1240
1473	1473	performed, every promise, covenant, agreement or contract made or 1241
1474	1474	entered into by the state or on its behalf with the owners of any bonds; 1242
1475	1475	(6) will not in any way impair the rights, exemptions or remedies of such 1243
1476	1476	owners; and (7) will not limit, modify, rescind, repeal or otherwise alter 1244
1477	1477	the rights or obligations of the appropriate officers of the state to impose, 1245
1478	1478	maintain, charge or collect the taxes, fees, charges and other receipts 1246
1479	1479	constituting the pledged revenues as may be necessary to produce 1247
1480	1480	sufficient revenues to fulfill the terms of the proceedings authorizing the 1248
1481	1481	issuance of the bonds; and provided further the state may change the 1249
1482	1482	rate of withholding taxes, calculation of amounts to which the rate 1250
1483	1483	applies, including exemptions and deductions so long as any such 1251
1484	1484	change, had it been in effect, would not have reduced the withholding 1252
1485	1485	taxes for any twelve consecutive months within the preceding fifteen 1253
1486	1486	months to less than an amount three times the maximum debt service 1254
1487	1487	payable on bonds issued and outstanding under this section for the 1255
1488	1488	current or any future fiscal year. The State Bond Commission is 1256
1489	1489	authorized to include this covenant of the state in any agreement with 1257
1490	1490	the owner of any such bonds. 1258
1491	1491	[(n) At the time of issuance of any credit revenue bonds pursuant to 1259
1492	1492	this section, the Treasurer shall determine the amount of principal and 1260
1493	1493	interest estimated to be saved by the issuance of credit revenue bonds 1261
1494	1494	instead of general obligation bonds, as measured by the difference 1262
1495	1495	between the stated principal and interest payable with respect to such 1263
1496	1496	credit revenue bonds in each fiscal year during which bonds shall be 1264
1497	1497	outstanding, and the principal and interest estimated to be payable in 1265
1498	1498	each fiscal year during which such bonds would have been outstanding 1266
1499	1499	had such bonds been issued as general obligation bonds payable over 1267
1500	1500	the same period on the basis of equal amounts of principal stated to be 1268
1501	1501	due in each fiscal year, subject to any specific adjustments which the 1269
1502	1502	Treasurer may consider appropriate to take into account in the structure 1270
1503	1503	for a specific bond issue, provided in any fiscal year that the Treasurer 1271
1504	1504	determines there are no savings, the estimated savings shall be zero for 1272
1505	1505	such fiscal year. The Treasurer shall base such determination on such 1273 Governor's Bill No. 5010
1506	1506
1507	1507
1508	1508
1509	1509	LCO No. 708 41 of 46
1510	1510
1511	1511	factors as the Treasurer shall deem relevant, which may include advice 1274
1512	1512	from financial advisors to the state, historical trading patterns of 1275
1513	1513	outstanding state general obligation bonds and spreads to common 1276
1514	1514	municipal bond indexes. The Treasurer shall set out such estimated 1277
1515	1515	savings for each fiscal year during which each issue of credit revenue 1278
1516	1516	bonds shall be stated to be outstanding in a bond determination which 1279
1517	1517	shall be filed with the State Bond Commission at or prior to the issuance 1280
1518	1518	of such credit revenue bonds, and such amounts shall be dedicated 1281
1519	1519	savings for purposes of this section. 1282
1520	1520	(o) For each fiscal year during which credit revenue bonds shall be 1283
1521	1521	outstanding, there shall be transferred from the General Fund of the 1284
1522	1522	state to the Budget Reserve Fund established pursuant to section 4-30a, 1285
1523	1523	at the beginning of such fiscal year, an amount equal to the aggregate 1286
1524	1524	dedicated savings for all such bonds issued and to be outstanding in 1287
1525	1525	such fiscal year, unless the Governor declares an emergency or the 1288
1526	1526	existence of extraordinary circumstances, in which the provisions of 1289
1527	1527	section 4-85 are invoked, and at least three-fifths of the members of each 1290
1528	1528	chamber of the General Assembly vote to diminish such required 1291
1529	1529	transfer during the fiscal year for which the emergency or existence of 1292
1530	1530	extraordinary circumstances are determined, or in such other 1293
1531	1531	circumstances as may be permitted by the terms of the bonds, notes or 1294
1532	1532	other obligations issued pursuant to this section. Amounts so 1295
1533	1533	transferred shall not be available for appropriation for any other 1296
1534	1534	purpose, but shall only be used as provided in section 4-30a. 1297
1535	1535	(p) (1) Prior to July 1, 2021, net earnings of investments of proceeds 1298
1536	1536	of bonds issued pursuant to section 3-20 or pursuant to this section and 1299
1537	1537	accrued interest on the issuance of such bonds and premiums on the 1300
1538	1538	issuance of such bonds shall be deposited to the credit of the General 1301
1539	1539	Fund, after (A) payment of any expenses incurred by the Treasurer or 1302
1540	1540	State Bond Commission in connection with such issuance, or (B) 1303
1541	1541	application to interest on bonds, notes or other obligations of the state. 1304
1542	1542	(2) On and after July 1, 2021, notwithstanding subsection (f) of section 1305
1543	1543	3-20, (A) net earnings of investments of proceeds of bonds issued 1306 Governor's Bill No. 5010
1544	1544
1545	1545
1546	1546
1547	1547	LCO No. 708 42 of 46
1548	1548
1549	1549	pursuant to section 3-20 or pursuant to this section and accrued interest 1307
1550	1550	on the issuance of such bonds shall be deposited to the credit of the 1308
1551	1551	General Fund, and (B) premiums, net of any original issue discount, on 1309
1552	1552	the issuance of such bonds shall, after payment of any expenses incurred 1310
1553	1553	by the Treasurer or State Bond Commission in connection with such 1311
1554	1554	issuance, be deposited at the direction of the Treasurer to the credit of 1312
1555	1555	an account or fund to fund all or a portion of any purpose or project 1313
1556	1556	authorized by the State Bond Commission pursuant to any bond act up 1314
1557	1557	to the amount authorized by the State Bond Commission, provided the 1315
1558	1558	bonds for such purpose or project are unissued, and provided further 1316
1559	1559	the certificate of determination the Treasurer files with the secretary of 1317
1560	1560	the State Bond Commission for such authorized bonds sets forth the 1318
1561	1561	amount of the deposit applied to fund each such purpose and project. 1319
1562	1562	Upon such filing, the Treasurer shall record bonds in the amount of net 1320
1563	1563	premiums credited to each purpose and project as set forth in the 1321
1564	1564	certificate of determination of the Treasurer as deemed issued and 1322
1565	1565	retired and the Treasurer shall not thereafter exercise authority to issue 1323
1566	1566	bonds in such amount for such purpose or project. Upon such recording 1324
1567	1567	by the Treasurer, such bonds shall be deemed to have been issued, 1325
1568	1568	retired and no longer authorized for issuance or outstanding for the 1326
1569	1569	purposes of section 3-21, and for the purpose of aligning the funding of 1327
1570	1570	such authorized purpose and project with amounts generated by net 1328
1571	1571	premiums, but shall not constitute an actual bond issuance or bond 1329
1572	1572	retirement for any other purposes including, but not limited to, financial 1330
1573	1573	reporting purposes.] 1331
1574	1574	[(q)] (n) Any general obligation bonds or notes issued pursuant to 1332
1575	1575	section 3-20 may be refunded by credit revenue bonds or notes issued 1333
1576	1576	pursuant to this section, and any credit revenue bonds issued pursuant 1334
1577	1577	to this section may be refunded by general obligation bonds or notes 1335
1578	1578	issued pursuant to subsection (g) of section 3-20 in the manner, and 1336
1579	1579	subject to the same conditions, as set out in subsection (g) of section 3-1337
1580	1580	20. 1338
1581	1581	Sec. 29. Subsection (a) of section 10a-8c of the general statutes is 1339
1582	1582	repealed and the following is substituted in lieu thereof (Effective from 1340 Governor's Bill No. 5010
1583	1583
1584	1584
1585	1585
1586	1586	LCO No. 708 43 of 46
1587	1587
1588	1588	passage): 1341
1589	1589	(a) Except as provided in subsection (b) of this section, 1342
1590	1590	notwithstanding the provisions of sections 10a-77a, 10a-99a, 10a-109c, 1343
1591	1591	10a-109i and 10a-143a, no funds shall be appropriated to the Office of 1344
1592	1592	Higher Education for grants pursuant to subdivision (2) of subsection 1345
1593	1593	(a) of section 10a-77a, subdivision (2) of subsection (a) of section 10a-1346
1594	1594	99a, subdivision (2) of subsection (b) of section 10a-109i and subdivision 1347
1595	1595	(2) of subsection (a) of section 10a-143a [: (1) Until] until such time as the 1348
1596	1596	amount in the Budget Reserve Fund, established in section 4-30a, equals 1349
1597	1597	[ten] fifteen per cent of the net General Fund appropriations for the fiscal 1350
1598	1598	year in progress, [(2)] and further provided, (1) the amount of the grants 1351
1599	1599	appropriated shall be reduced proportionately if the amount available 1352
1600	1600	is less than the amount required for such grants, and [(3)] (2) the amount 1353
1601	1601	of funds available to be appropriated during any fiscal year for such 1354
1602	1602	grants shall not exceed twenty-five million dollars. 1355
1603	1603	Sec. 30. Section 10-265dd of the 2020 supplement to the general 1356
1604	1604	statutes is repealed and the following is substituted in lieu thereof 1357
1605	1605	(Effective from passage): 1358
1606	1606	(a) In furtherance of its commitment to carry out the public purposes 1359
1607	1607	described in section 10-265aa, the philanthropic enterprise shall provide 1360
1608	1608	twenty million dollars to the corporation for the fiscal year commencing 1361
1609	1609	July 1, 2019. The participants to the collaboration shall endeavor to 1362
1610	1610	secure an additional twenty million dollars from other private sector 1363
1611	1611	sources in furtherance of the purposes of the collaboration, provided 1364
1612	1612	participation by private sector sources other than the philanthropic 1365
1613	1613	enterprise shall not be a condition of the state or the philanthropic 1366
1614	1614	enterprise's funding. 1367
1615	1615	(b) (1) For the fiscal year commencing July 1, 2019, the state shall 1368
1616	1616	transfer the sum of twenty million dollars to the Philanthropic Match 1369
1617	1617	account established in section 10-265ff, upon certification by the 1370
1618	1618	philanthropic enterprise to the Secretary of the Office of Policy and 1371
1619	1619	Management that [it] the philanthropic enterprise has transferred 1372 Governor's Bill No. 5010
1620	1620
1621	1621
1622	1622
1623	1623	LCO No. 708 44 of 46
1624	1624
1625	1625	twenty million dollars to the corporation. 1373
1626	1626	(2) For the fiscal year commencing July 1, 2020, the state shall transfer 1374
1627	1627	the sum of twenty million dollars to said account, upon certification by 1375
1628	1628	the philanthropic enterprise to the Secretary of the Office of Policy and 1376
1629	1629	Management that the philanthropic enterprise has transferred twenty 1377
1630	1630	million dollars to the corporation. 1378
1631	1631	(3) The transfer of [such state sum] state sums under this subsection 1379
1632	1632	shall be in furtherance of the corporation's purposes described in section 1380
1633	1633	10-265aa. 1381
1634	1634	(c) For the fiscal year commencing July 1, [2020] 2021, and the [three] 1382
1635	1635	two succeeding fiscal years, the state and the philanthropic enterprise 1383
1636	1636	shall evaluate the funding needs of the collaboration and each endeavor 1384
1637	1637	to maintain at least the level of financial commitment [which] that it 1385
1638	1638	made to the collaboration during the fiscal year commencing July 1, 1386
1639	1639	2019, with the same match and certification requirements as set forth in 1387
1640	1640	[subsections] subsection (a) and subdivisions (1) and (3) of subsection 1388
1641	1641	(b) of this section. 1389
1642	1642	Sec. 31. (Effective from passage) For the fiscal year ending June 30, 2020, 1390
1643	1643	the amount deemed appropriated pursuant to sections 3-20i and 3-115b 1391
1644	1644	of the general statutes in such fiscal year shall be $20,700,000. 1392
1645	1645	Sec. 32. Section 372 of public act 19-117 is repealed and the following 1393
1646	1646	is substituted in lieu thereof (Effective from passage): 1394
1647	1647	Not later than June 30, 2020, the Comptroller shall designate 1395
1648	1648	[$85,000,000] $140,000,000 of the resources of the General Fund for the 1396
1649	1649	fiscal year ending June 30, 2020, to be accounted for as revenue of the 1397
1650	1650	General Fund for the fiscal year ending June 30, 2021. 1398
1651	1651	Sec. 33. Section 368 of public act 19-117 is repealed. (Effective from 1399
1652	1652	passage) 1400 Governor's Bill No. 5010
1653	1653
1654	1654
1655	1655
1656	1656	LCO No. 708 45 of 46
1657	1657
1658	1658	This act shall take effect as follows and shall amend the following
1659	1659	sections:
1660	1660
1661	1661	Section 1 July 1, 2020 12-408(1)(K)
1662	1662	Sec. 2 July 1, 2020 12-411(1)(J)
1663	1663	Sec. 3 from passage 12-214(b)(8)
1664	1664	Sec. 4 from passage 12-219(b)(8)
1665	1665	Sec. 5 from passage 12-219(a)(1)
1666	1666	Sec. 6 from passage and
1667	1667	applicable to income years
1668	1668	commencing on or after
1669	1669	January 1, 2020
1670	1670	12-217n(d)
1671	1671	Sec. 7 from passage and
1672	1672	applicable to quarterly
1673	1673	periods commencing on or
1674	1674	after July 1, 2020
1675	1675	New section
1676	1676	Sec. 8 July 1, 2020 12-264(a)
1677	1677	Sec. 9 October 1, 2020 12-330ee(b)
1678	1678	Sec. 10 July 1, 2020, and
1679	1679	applicable to calendar
1680	1680	quarters commencing on or
1681	1681	after July 1, 2020
1682	1682	12-263p
1683	1683	Sec. 11 July 1, 2020 New section
1684	1684	Sec. 12 July 1, 2020 12-263i
1685	1685	Sec. 13 July 1, 2020, and
1686	1686	applicable to calendar
1687	1687	quarters commencing on or
1688	1688	after July 1, 2020
1689	1689	12-263s
1690	1690	Sec. 14 July 1, 2020, and
1691	1691	applicable to calendar
1692	1692	quarters commencing on or
1693	1693	after July 1, 2020
1694	1694	12-263t
1695	1695	Sec. 15 July 1, 2020, and
1696	1696	applicable to calendar
1697	1697	quarters commencing on or
1698	1698	after July 1, 2020
1699	1699	12-263u
1700	1700	Sec. 16 July 1, 2020, and
1701	1701	applicable to calendar
1702	1702	quarters commencing on or
1703	1703	after July 1, 2020
1704	1704	12-263v Governor's Bill No. 5010
1705	1705
1706	1706
1707	1707
1708	1708	LCO No. 708 46 of 46
1709	1709
1710	1710	Sec. 17 July 1, 2020, and
1711	1711	applicable to calendar
1712	1712	quarters commencing on or
1713	1713	after July 1, 2020
1714	1714	12-263x
1715	1715	Sec. 18 July 1, 2020, and
1716	1716	applicable to calendar
1717	1717	quarters commencing on or
1718	1718	after July 1, 2020
1719	1719	3-114s
1720	1720	Sec. 19 October 1, 2020 1-1j
1721	1721	Sec. 20 October 1, 2020 3-99a(g)
1722	1722	Sec. 21 October 1, 2020 14-11i
1723	1723	Sec. 22 October 1, 2020 19a-88(g)
1724	1724	Sec. 23 October 1, 2020 45a-113b
1725	1725	Sec. 24 October 1, 2020 51-193b
1726	1726	Sec. 25 July 1, 2020 19a-30(d)
1727	1727	Sec. 26 July 1, 2020 19a-323(b)
1728	1728	Sec. 27 July 1, 2020 19a-421
1729	1729	Sec. 28 from passage 3-20j
1730	1730	Sec. 29 from passage 10a-8c(a)
1731	1731	Sec. 30 from passage 10-265dd
1732	1732	Sec. 31 from passage New section
1733	1733	Sec. 32 from passage PA 19-117, Sec. 372
1734	1734	Sec. 33 from passage Repealer section
1735	1735
1736	1736	Statement of Purpose:
1737	1737	To implement the Governor's budget recommendations.
1738	1738
1739	1739
1740	1740
1741	1741
1742	1742	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
1743	1743	that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
1744	1744	underlined.]