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General Assembly Committee Bill No. 5159
February Session, 2020
LCO No. 2127
Referred to Committee on HIGHER EDUCATION AND
EMPLOYMENT ADVANCEMENT
Introduced by:
(HED)
AN ACT ESTABLISHING A TAX CREDIT FOR EMPLOYERS OF
INSTRUCTORS IN ADVAN CED MANUFACTURING CERTIF ICATE
PROGRAMS AT REGIONAL COMMUNITY-TECHNICAL COLLEGES.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. (NEW) (Effective July 1, 2020, and applicable to income years 1
commencing on or after January 1, 2021) (a) For income years commencing 2
on or after January 1, 2021, any employer that permits an employee to 3
spend a portion of such employee's required work hours teaching a 4
course in an advanced manufacturing certificate program at a regional 5
community-technical college may be allowed upon receipt of a 6
certification letter from the president of the Connecticut State Colleges 7
and Universities pursuant to the provisions of subsection (c) of this 8
section, to claim a credit against the tax imposed under chapter 208 of 9
the general statutes. Such credit shall be in the amount of one thousand 10
dollars for each course taught by such employer's employee during the 11
income year for which such credit is claimed. 12
(b) The total amount of credits allowed under this section shall not 13
exceed one million dollars in any fiscal year. 14
Committee Bill No. 5159
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(c) (1) To be eligible to claim the credit pursuant to subsection (a) of 15
this section for an income year, an employer shall apply to the president 16
of the Connecticut State Colleges and Universities in a form and manner 17
prescribed by the president. Such application shall contain sufficient 18
information as required by the president, including, but not limited to, 19
documentation of the required work hours of the employee and the 20
course taught by such employee. 21
(2) Upon receipt of an application, the president shall render a 22
decision, in writing, on each completed application not later than thirty 23
days after the date of its receipt. If the employer meets the requirements 24
of this section and the total amount of credits claimed in any fiscal year 25
have not exceeded the limit set forth in subsection (b) of this section, the 26
department shall issue a certification letter to the employer indicating 27
that the credit will be available to be claimed by the employer. 28
This act shall take effect as follows and shall amend the following
sections:
Section 1 July 1, 2020, and
applicable to income years
commencing on or after
January 1, 2021
New section
Statement of Purpose:
To establish a tax credit for employers of instructors in advanced
manufacturing certificate programs at regional community-technical
colleges.
[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.]
Co-Sponsors: REP. DOUCETTE, 13th Dist.
H.B. 5159