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2020 supplement to the general statutes is repealed and the following is 2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2020 supplement to the general statutes is repealed and the following is 17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