Connecticut 2020 Regular Session

Connecticut House Bill HB05463 Compare Versions

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

Old	New	Differences
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2	2
3	3	LCO No. 2364 1 of 64
4	4
5	5	General Assembly Raised Bill No. 5463
6	6	February Session, 2020
7	7	LCO No. 2364
8	8
9	9
10	10	Referred to Committee on FINANCE, REVENUE AND
11	11	BONDING
12	12
13	13
14	14	Introduced by:
15	15	(FIN)
16	16
17	17
18	18
19	19
20	20	AN ACT CONCERNING TH E LEGISLATIVE COMMISSIONERS'
21	21	RECOMMENDATIONS FOR MINOR AND TECHNICAL REVISIONS TO
22	22	THE TAX AND RELATED STATUTES.
23	23	Be it enacted by the Senate and House of Representatives in General
24	24	Assembly convened:
25	25
26	26	Section 1. Subsection (a) of section 12-35 of the 2020 supplement to 1
27	27	the general statutes is repealed and the following is substituted in lieu 2
28	28	thereof (Effective October 1, 2020): 3
29	29	(a) (1) Wherever used in this chapter, unless otherwise provided, 4
30	30	"state collection agency" includes the Treasurer, the Commissioner of 5
31	31	Revenue Services and any other state official, board or commission 6
32	32	authorized by law to collect taxes payable to the state and any duly 7
33	33	appointed deputy of any such official, board or commission; "tax" 8
34	34	includes not only the principal of any tax but also all interest, penalties, 9
35	35	fees and other charges added thereto by law; and "serving officer" 10
36	36	includes any state marshal, constable or employee of such state 11
37	37	collection agency designated for such purpose by a state collection 12
38	38	agency and any person so designated by the Labor Commissioner. 13 Raised Bill No. 5463
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40	40
41	41
42	42	LCO No. 2364 2 of 64
43	43
44	44	(2) Upon the failure of any person to pay any tax, except any tax 14
45	45	under chapter 216, due the state within thirty days from its due date, the 15
46	46	state collection agency charged by law with its collection shall add 16
47	47	thereto such penalty or interest or both as are prescribed by law, 17
48	48	provided, (A) if any statutory penalty is not specified, there may be 18
49	49	added a penalty in the amount of ten per cent of the whole or such part 19
50	50	of the principal of the tax as is unpaid or fifty dollars, whichever amount 20
51	51	is greater, and [provided,] (B) if any statutory interest is not specified, 21
52	52	there shall be added interest at the rate of one per cent of the whole or 22
53	53	such part of the principal of the tax as is unpaid for each month or 23
54	54	fraction thereof, from the due date of such tax to the date of payment. 24
55	55	(3) Upon the failure of any person to pay any tax, except any tax 25
56	56	under chapter 216, due within thirty days of its due date, the state 26
57	57	collection agency charged by law with the collection of such tax may 27
58	58	make out and sign a warrant directed to any serving officer for distraint 28
59	59	upon any property of such person found within the state, whether real 29
60	60	or personal. An itemized bill shall be attached thereto, certified by the 30
61	61	state collection agency issuing such warrant as a true statement of the 31
62	62	amount due from such person. 32
63	63	(A) Such warrant shall have the same force and effect as an execution 33
64	64	issued pursuant to chapter 906. Such warrant may be levied on any real 34
65	65	property or tangible or intangible personal property of such person, and 35
66	66	sale made pursuant to such warrant in the same manner and with the 36
67	67	same force and effect as a levy of sale pursuant to an execution. In 37
68	68	addition thereto, if such warrant has been issued by the Commissioner 38
69	69	of Revenue Services, [his] the commissioner's deputy, the Labor 39
70	70	Commissioner, the executive director of the Employment Security 40
71	71	Division or any person in the Employment Security Division in a 41
72	72	position equivalent to or higher than the position presently held by a 42
73	73	revenue examiner four, said serving officer shall be authorized to place 43
74	74	a keeper in any place of business and it shall be such keeper's duty to 44
75	75	secure the income of such business for the state and, when it is in the 45
76	76	best interest of the state, to force cessation of such business operation. In 46
77	77	addition, the Attorney General may collect any such tax by civil action. 47 Raised Bill No. 5463
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79	79
80	80
81	81	LCO No. 2364 3 of 64
82	82
83	83	(B) Each serving officer so receiving a warrant shall make a return 48
84	84	with respect to such warrant to the appropriate collection agency within 49
85	85	a period of ten days following receipt of such warrant. Each serving 50
86	86	officer shall collect from such person, in addition to the amount shown 51
87	87	on such warrant, [his] such officer's fees and charges, which shall be 52
88	88	twice those authorized by statute for serving officers, provided the 53
89	89	minimum charge shall be five dollars and money collected pursuant to 54
90	90	such warrant shall be first applied to the amount of any fees and charges 55
91	91	of the serving officer. In the case of an employee of the state acting as a 56
92	92	serving officer the fees and charges collected by such employee shall 57
93	93	inure to the benefit of the state. 58
94	94	(4) For the purposes of this section, "keeper" means a person who has 59
95	95	been given authority by an officer authorized to serve a tax warrant to 60
96	96	act in the state's interest to secure the income of a business for the state 61
97	97	and, when it is in the best interest of the state, to force the cessation of 62
98	98	such business's operation, upon the failure of such business to pay taxes 63
99	99	owed to the state. 64
100	100	Sec. 2. Section 12-40 of the general statutes is repealed and the 65
101	101	following is substituted in lieu thereof (Effective October 1, 2020): 66
102	102	The assessors in each town, except as otherwise specially provided 67
103	103	by law, shall, on or before the fifteenth day of October annually, post on 68
104	104	the signposts therein, if any, or at some other exterior place near the 69
105	105	office of the town clerk, or publish in a newspaper published in such 70
106	106	town or, if no newspaper is published in such town, then in any 71
107	107	newspaper published in the state having a general circulation in such 72
108	108	town, a notice requiring all persons therein liable to pay taxes to bring 73
109	109	in a declaration of the taxable personal property belonging to them on 74
110	110	the first day of October in that year in accordance with section [12-42] 75
111	111	12-41 and the taxable personal property for which a declaration is 76
112	112	required in accordance with section 12-43, as amended by this act. 77
113	113	Sec. 3. Section 12-43 of the general statutes is repealed and the 78
114	114	following is substituted in lieu thereof (Effective October 1, 2020): 79 Raised Bill No. 5463
115	115
116	116
117	117
118	118	LCO No. 2364 4 of 64
119	119
120	120	(a) Each owner of tangible personal property located in any town for 80
121	121	three months or more during the assessment year immediately 81
122	122	preceding any assessment day, who is a nonresident of such town, shall 82
123	123	file a declaration of such personal property with the assessors of the 83
124	124	town in which the same is located on such assessment day, if located in 84
125	125	such town for three months or more in such year, otherwise, in the town 85
126	126	in which such property is located for the three months or more in such 86
127	127	year nearest to such assessment day, under the same provisions as apply 87
128	128	to residents, and such personal property shall not be liable to taxation 88
129	129	in any other town in this state. The declaration of each nonresident 89
130	130	taxpayer shall contain the nonresident's post-office and street address. 90
131	131	(b) At least thirty days before the expiration of the time for filing such 91
132	132	declaration, the assessors shall mail blank declaration forms to each 92
133	133	nonresident, or to such nonresident's attorney or agent having custody 93
134	134	of the nonresident's taxable property, or send such forms electronically 94
135	135	to such nonresident's electronic mail address or the electronic mail 95
136	136	address of such nonresident's attorney or agent, provided such 96
137	137	nonresident has requested, in writing, to receive such forms 97
138	138	electronically. If the identity or mailing address of a nonresident 98
139	139	taxpayer is not discovered until after the expiration of time for filing a 99
140	140	declaration, the assessor shall, not later than ten days after determining 100
141	141	the identity or mailing address, mail a declaration form to the 101
142	142	nonresident taxpayer. [Said] Such taxpayer shall file the declaration not 102
143	143	later than fifteen days after the date such declaration form is sent. Each 103
144	144	nonresident taxpayer who fails to file a declaration in accordance with 104
145	145	the provisions of this section shall be subject to the penalty provided in 105
146	146	subsection (e) of section 12-41. 106
147	147	(c) As used in this section, "nonresident" means a person who does 107
148	148	not reside in the town in which such person's tangible personal property 108
149	149	is located on the assessment day, or a company, corporation, limited 109
150	150	liability company, partnership or any other type of business enterprise 110
151	151	that does not have an established place for conducting business in such 111
152	152	town on the assessment day. 112 Raised Bill No. 5463
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154	154
155	155
156	156	LCO No. 2364 5 of 64
157	157
158	158	Sec. 4. Section 12-44 of the general statutes is repealed and the 113
159	159	following is substituted in lieu thereof (Effective October 1, 2020): 114
160	160	Twenty-five per cent of the amount of the valuation of any property 115
161	161	taxable by any city, borough, school district, fire district or other 116
162	162	municipal association which bases its grand list upon that of the town 117
163	163	in which it is situated shall be added to such amount on the assessment 118
164	164	list of such municipal association in each case in which twenty-five per 119
165	165	cent has been added to such amount by such town for the failure to file 120
166	166	a list as prescribed by section [12-42] 12-41 or 12-43, as amended by this 121
167	167	act; but such penalty shall not be in addition to that previously imposed 122
168	168	in the town assessment. 123
169	169	Sec. 5. Section 12-54 of the general statutes is repealed and the 124
170	170	following is substituted in lieu thereof (Effective October 1, 2020): 125
171	171	Each person liable to give in a declaration of such person's taxable 126
172	172	tangible personal property and failing to do so may, within sixty days 127
173	173	after the expiration of the time fixed by law for filing such declaration, 128
174	174	be notified in writing by the [assessors] assessor or a majority of [them] 129
175	175	the board of assessors to appear before them to be examined under oath 130
176	176	as to such person's property liable to taxation and for the purpose of 131
177	177	verifying a declaration made out by them under the provisions of 132
178	178	section [12-42] 12-41. Any person who wilfully neglects or refuses to 133
179	179	appear before the assessors and make oath as to such person's taxable 134
180	180	property within ten days after having been so notified or who, having 135
181	181	appeared, refuses to answer shall be fined not more than one thousand 136
182	182	dollars. The assessors shall promptly notify the proper prosecuting 137
183	183	officers of any violation of any provision of this section. Nothing in this 138
184	184	section shall be construed to preclude the assessor from performing an 139
185	185	audit of such person's taxable personal property, as provided in section 140
186	186	12-53. 141
187	187	Sec. 6. Subsection (b) of section 12-57a of the general statutes is 142
188	188	repealed and the following is substituted in lieu thereof (Effective October 143
189	189	1, 2020): 144 Raised Bill No. 5463
190	190
191	191
192	192
193	193	LCO No. 2364 6 of 64
194	194
195	195	(b) Whenever any such lessee of personal property fails to file the 145
196	196	information required in this section, it shall be assumed that any such 146
197	197	property in the lessee's possession is owned by the lessee, who shall be 147
198	198	subject to the penalty as provided in section [12-42] 12-41 in the same 148
199	199	manner as any owner of personal property who fails to file a personal 149
200	200	property declaration as required. 150
201	201	Sec. 7. Subsection (a) of section 12-111 of the general statutes is 151
202	202	repealed and the following is substituted in lieu thereof (Effective October 152
203	203	1, 2020): 153
204	204	(a) (1) Any person, including any lessee of real property whose lease 154
205	205	has been recorded as provided in section 47-19 and who is bound under 155
206	206	the terms of a lease to pay real property taxes and any person to whom 156
207	207	title to such property has been transferred since the assessment date, 157
208	208	claiming to be aggrieved by the doings of the assessors of such town 158
209	209	may appeal therefrom to the board of assessment appeals. Such appeal 159
210	210	shall be filed, in writing, on or before February twentieth. The written 160
211	211	appeal shall include, but is not limited to, the property owner's name, 161
212	212	name and position of the signer, description of the property which is the 162
213	213	subject of the appeal, name and mailing address of the party to be sent 163
214	214	all correspondence by the board of assessment appeals, reason for the 164
215	215	appeal, appellant's estimate of value, signature of property owner, or 165
216	216	duly authorized agent of the property owner, and date of signature. 166
217	217	(2) The board shall notify each aggrieved taxpayer who filed a written 167
218	218	appeal in the proper form and in a timely manner, no later than March 168
219	219	first immediately following the assessment date, of the date, time and 169
220	220	place of the appeal hearing. Such notice shall be sent no later than seven 170
221	221	calendar days preceding the hearing date, except that the board may 171
222	222	elect not to conduct an appeal hearing for any commercial, industrial, 172
223	223	utility or apartment property with an assessed value greater than one 173
224	224	million dollars. The board shall, not later than March first, notify the 174
225	225	appellant that the board has elected not to conduct an appeal hearing. 175
226	226	An appellant whose appeal will not be heard by the board may appeal 176
227	227	directly to the Superior Court pursuant to section 12-117a. 177 Raised Bill No. 5463
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229	229
230	230
231	231	LCO No. 2364 7 of 64
232	232
233	233	(3) The board shall determine all appeals for which the board 178
234	234	conducts an appeal hearing and send written notification of the final 179
235	235	determination of such appeals to each such person within one week 180
236	236	after such determination has been made. Such written notification shall 181
237	237	include information describing the property owner's right to appeal the 182
238	238	determination of such board. Such board may equalize and adjust the 183
239	239	grand list of such town and may increase or decrease the assessment of 184
240	240	any taxable property or interest therein and may add an assessment for 185
241	241	property omitted by the assessors which should be added thereto; and 186
242	242	may add to the grand list the name of any person omitted by the 187
243	243	assessors and owning taxable property in such town, placing therein all 188
244	244	property liable to taxation which it has reason to believe is owned by 189
245	245	such person, at the percentage of its actual valuation, as determined by 190
246	246	the assessors in accordance with the provisions of sections 12-64 and 12-191
247	247	71, from the best information that it can obtain. [, and if] If such property 192
248	248	should have been included in the declaration, as required by section [12-193
249	249	42] 12-41 or 12-43, as amended by this act, [it] the board shall add thereto 194
250	250	twenty-five per cent of such assessment; but, before proceeding to 195
251	251	increase the assessment of any person or to add to the grand list the 196
252	252	name of any person so omitted, [it] the board shall mail to such person, 197
253	253	postage paid, at least one week before making such increase or addition, 198
254	254	a written or printed notice addressed to such person at the town in 199
255	255	which such person resides, to appear before such board and show cause 200
256	256	why such increase or addition should not be made. 201
257	257	(4) When the board increases or decreases the gross assessment of any 202
258	258	taxable real property or interest therein, the amount of such gross 203
259	259	assessment shall be fixed until the assessment year in which the 204
260	260	municipality next implements a revaluation of all real property 205
261	261	pursuant to section 12-62, unless the assessor increases or decreases the 206
262	262	gross assessment of the property to [(1)] (A) comply with an order of a 207
263	263	court of jurisdiction, [(2)] (B) reflect an addition for new construction, 208
264	264	[(3)] (C) reflect a reduction for damage or demolition, or [(4)] (D) correct 209
265	265	a factual error by issuance of a certificate of correction. Notwithstanding 210
266	266	the provisions of this subsection, if, prior to the next revaluation, the 211 Raised Bill No. 5463
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268	268
269	269
270	270	LCO No. 2364 8 of 64
271	271
272	272	assessor increases or decreases a gross assessment established by the 212
273	273	board for any other reason, the assessor shall submit a written 213
274	274	explanation to the board setting forth the reason for such increase or 214
275	275	decrease. The assessor shall also append the written explanation to the 215
276	276	property card for the real estate parcel whose gross assessment was 216
277	277	increased or decreased. 217
278	278	Sec. 8. Subdivision (4) of section 12-120a of the general statutes is 218
279	279	repealed and the following is substituted in lieu thereof (Effective October 219
280	280	1, 2020): 220
281	281	(4) (A) For purposes of taxable registered motor vehicles, such report 221
282	282	shall include the total number of motor vehicles and the total assessed 222
283	283	value of such motor vehicles for each of the following classifications 223
284	284	related to use: (i) Passenger, (ii) commercial, (iii) combination, (iv) farm, 224
285	285	and (v) any other classification; (B) for purposes of taxable vehicles 225
286	286	which are not registered and mobile manufactured homes, such report 226
287	287	shall include the total number of such vehicles and mobile 227
288	288	manufactured homes and the total assessed value for each such 228
289	289	category; (C) for purposes of all other taxable personal property, such 229
290	290	report shall include the total value of each category of such property as 230
291	291	contained in the tax list required pursuant to sections [12-42] 12-41 and 231
292	292	12-43, as amended by this act. 232
293	293	Sec. 9. Subsection (a) of section 12-121f of the general statutes is 233
294	294	repealed and the following is substituted in lieu thereof (Effective October 234
295	295	1, 2020): 235
296	296	(a) An assessment list in any town, city or borough is not invalid as 236
297	297	to the taxpayers of the taxing district as a whole because the assessor 237
298	298	committed any one or more of the errors or omissions listed in 238
299	299	subdivisions (1) to (15), inclusive, of this subsection unless an action 239
300	300	contesting the validity of the assessment list is brought within four 240
301	301	months after the assessment date and the plaintiff establishes that the 241
302	302	assessor's error or omission will produce a substantial injustice to the 242
303	303	taxpayers as a whole: 243 Raised Bill No. 5463
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305	305
306	306
307	307	LCO No. 2364 9 of 64
308	308
309	309	(1) The assessor failed to give the legal notice required by section 12-244
310	310	40, as amended by this act, that all persons liable to pay taxes in the 245
311	311	taxing district must, when required by law, bring in written or printed 246
312	312	lists of the taxable property belonging to them; 247
313	313	(2) The assessor received a list that is either not sworn to or not signed 248
314	314	by the person giving that list as required by section 12-49; 249
315	315	(3) The assessor received a list after the deadline specified by section 250
316	316	[12-42] 12-41 but neglected to fill out a list of the property described and 251
317	317	add to the assessment the penalty set by section [12-42] 12-41 for failing 252
318	318	to file before the deadline; 253
319	319	(4) The assessor failed to give the notice required by subsection (c) of 254
320	320	section 12-53 after adding property to the list of any person or 255
321	321	corporation making a sworn list; 256
322	322	(5) The assessor failed to give the notice required by subsection (c) of 257
323	323	section 12-53 after making out a list for a person or corporation that was 258
324	324	liable to pay taxes and failed to give a required list; 259
325	325	(6) The assessor failed to assess and set house lots separately in lists 260
326	326	as land as required by section [12-42] 12-63; 261
327	327	(7) The assessor failed to sign any assessment list, or did not sign the 262
328	328	assessment list of a town, city or borough collectively but signed the 263
329	329	assessment list individually for districts in the town, city or borough; 264
330	330	(8) The assessor failed, as required by subsection (a) of section 12-55, 265
331	331	to arrange an assessment list in alphabetical order, or to lodge the list in 266
332	332	the required office on or before the day designated by law, or at all; 267
333	333	(9) The assessor decreased valuations after the day on which the 268
334	334	assessment list was lodged or was required by law to be lodged in the 269
335	335	required office, but before the date on which the abstract of such list was 270
336	336	transmitted or was required to be transmitted to the Secretary of the 271
337	337	Office of Policy and Management; 272 Raised Bill No. 5463
338	338
339	339
340	340
341	341	LCO No. 2364 10 of 64
342	342
343	343	(10) The assessor failed, as required by section 12-42, to fill out a list 273
344	344	for any person or corporation that failed to return a required list; 274
345	345	(11) The assessor incorrectly made an assessment list abstract 275
346	346	required by subsection (a) of section 12-55; 276
347	347	(12) The assessor failed to compare, sign, return, date or make oath to 277
348	348	an abstract of an assessment list of his or her town, as required by law, 278
349	349	or omitted from an abstract any part of the list of any person; 279
350	350	(13) The assessor did not take the oath required by law; 280
351	351	(14) The assessor failed to return to a district clerk an assessment list 281
352	352	of the district assessment; or 282
353	353	(15) The assessor omitted from the assessment list the taxable 283
354	354	property of any person or corporation liable to pay taxes. 284
355	355	Sec. 10. Section 12-170aa of the 2020 supplement to the general 285
356	356	statutes is repealed and the following is substituted in lieu thereof 286
357	357	(Effective October 1, 2020): 287
358	358	(a) There is established, for the assessment year commencing October 288
359	359	1, 1985, and each assessment year thereafter, a revised state program of 289
360	360	property tax relief for certain elderly homeowners as determined in 290
361	361	accordance with subsection (b) of this section, and additionally for the 291
362	362	assessment year commencing October 1, 1986, and each assessment year 292
363	363	thereafter, the property tax relief benefits of such program are made 293
364	364	available to certain homeowners who are permanently and totally 294
365	365	disabled as determined in accordance with said subsection. [(b) of this 295
366	366	section.] 296
367	367	(b) (1) The program established by this section shall provide for a 297
368	368	reduction in property tax, except in the case of benefits payable as a 298
369	369	grant under certain circumstances in accordance with provisions in 299
370	370	subsection (j) of this section, applicable to the assessed value of certain 300
371	371	real property, determined in accordance with subsection (c) of this 301
372	372	section, for any (A) owner of real property, including any owner of real 302 Raised Bill No. 5463
373	373
374	374
375	375
376	376	LCO No. 2364 11 of 64
377	377
378	378	property held in trust for such owner, provided such owner or such 303
379	379	owner and such owner's spouse are the grantor and beneficiary of such 304
380	380	trust, (B) tenant for life or tenant for a term of years liable for property 305
381	381	tax under section 12-48, or (C) resident of a multiple-dwelling complex 306
382	382	under certain contractual conditions as provided in [said] subsection (j) 307
383	383	of this section, who (i) at the close of the preceding calendar year has 308
384	384	attained age sixty-five or over, or whose spouse domiciled with such 309
385	385	homeowner, has attained age sixty-five or over at the close of the 310
386	386	preceding calendar year, or is fifty years of age or over and the surviving 311
387	387	spouse of a homeowner who at the time of [his] such homeowner's 312
388	388	death had qualified and was entitled to tax relief under this section, 313
389	389	provided such spouse was domiciled with such homeowner at the time 314
390	390	of [his] such homeowner's death, or (ii) at the close of the preceding 315
391	391	calendar year has not attained age sixty-five and is eligible in accordance 316
392	392	with applicable federal regulations to receive permanent total disability 317
393	393	benefits under Social Security, or has not been engaged in employment 318
394	394	covered by Social Security and accordingly has not qualified for benefits 319
395	395	thereunder but who has become qualified for permanent total disability 320
396	396	benefits under any federal, state or local government retirement or 321
397	397	disability plan, including the Railroad Retirement Act and any 322
398	398	government-related teacher's retirement plan, determined by the 323
399	399	Secretary of the Office of Policy and Management to contain 324
400	400	requirements in respect to qualification for such permanent total 325
401	401	disability benefits [which] that are comparable to such requirements 326
402	402	under Social Security; and in addition to qualification under clause (i) 327
403	403	or (ii) [above] of this subdivision, whose taxable and nontaxable income, 328
404	404	the total of which shall hereinafter be called "qualifying income", in the 329
405	405	tax year of such homeowner ending immediately preceding the date of 330
406	406	application for benefits under the program in this section, was not in 331
407	407	excess of sixteen thousand two hundred dollars, if unmarried, or twenty 332
408	408	thousand dollars, jointly with spouse if married, subject to adjustments 333
409	409	in accordance with subdivision (2) of this subsection, evidence of which 334
410	410	income shall be required in the form of a signed affidavit to be submitted 335
411	411	to the assessor in the municipality in which application for benefits 336
412	412	under this section is filed. The amount of any Medicaid payments made 337 Raised Bill No. 5463
413	413
414	414
415	415
416	416	LCO No. 2364 12 of 64
417	417
418	418	on behalf of such homeowner or the spouse of such homeowner shall 338
419	419	not constitute income. The amount of tax reduction provided under this 339
420	420	section, determined in accordance with and subject to the variable 340
421	421	factors in the schedule of amounts of tax reduction in subsection (c) of 341
422	422	this section, shall be allowed only with respect to a residential dwelling 342
423	423	owned by such qualified homeowner and used as such homeowner's 343
424	424	primary place of residence. If title to real property or a tenancy interest 344
425	425	liable for real property taxes is recorded in the name of such qualified 345
426	426	homeowner or his spouse making a claim and qualifying under this 346
427	427	section and any other person or persons, the claimant hereunder shall 347
428	428	be entitled to pay his fractional share of the tax on such property 348
429	429	calculated in accordance with the provisions of this section, and such 349
430	430	other person or persons shall pay his or their fractional share of the tax 350
431	431	without regard for the provisions of this section, unless also qualified 351
432	432	hereunder. For the purposes of this section, a "mobile manufactured 352
433	433	home", as defined in section 12-63a, or a dwelling on leased land, 353
434	434	including, but not limited to, a modular home, shall be deemed to be 354
435	435	real property and the word "taxes" shall not include special assessments, 355
436	436	interest and lien fees. 356
437	437	(2) The amounts of qualifying income as provided in this section shall 357
438	438	be adjusted annually in a uniform manner to reflect the annual inflation 358
439	439	adjustment in Social Security income, with each such adjustment of 359
440	440	qualifying income determined to the nearest one hundred dollars. Each 360
441	441	such adjustment of qualifying income shall be prepared by the Secretary 361
442	442	of the Office of Policy and Management in relation to the annual 362
443	443	inflation adjustment in Social Security, if any, becoming effective at any 363
444	444	time during the twelve-month period immediately preceding the first 364
445	445	day of October each year and the amount of such adjustment shall be 365
446	446	distributed to the assessors in each municipality not later than the thirty-366
447	447	first day of December next following. 367
448	448	(3) For purposes of determining qualifying income under subdivision 368
449	449	(1) of this subsection with respect to a married homeowner who submits 369
450	450	an application for tax reduction in accordance with this section, the 370
451	451	Social Security income of the spouse of such homeowner shall not be 371 Raised Bill No. 5463
452	452
453	453
454	454
455	455	LCO No. 2364 13 of 64
456	456
457	457	included in the qualifying income of such homeowner, for purposes of 372
458	458	determining eligibility for benefits under this section, if such spouse is 373
459	459	a resident of a health care or nursing home facility in this state receiving 374
460	460	payment related to such spouse under the Title XIX Medicaid program. 375
461	461	An applicant who is legally separated pursuant to the provisions of 376
462	462	section 46b-40, as of the thirty-first day of December preceding the date 377
463	463	on which such person files an application for a grant in accordance with 378
464	464	subsection (a) of this section, may apply as an unmarried person and 379
465	465	shall be regarded as such for purposes of determining qualifying income 380
466	466	under said subsection. 381
467	467	(c) The amount of reduction in property tax provided under this 382
468	468	section shall, subject to the provisions of subsection (d) of this section, 383
469	469	be determined in accordance with the following schedule: 384
470	470	T1 Qualifying Income Tax Reduction Tax Reduction
471	471	T2 As Percentage For Any Year
472	472	T3 Over Not Exceeding Of Property Tax
473	473	T4 Married Homeowners Maximum Minimum
474	474	T5 $ 0 $11,700 50% $1,250 $400
475	475	T6 11,700 15,900 40 1,000 350
476	476	T7 15,900 19,700 30 750 250
477	477	T8 19,700 23,600 20 500 150
478	478	T9 23,600 28,900 10 250 150
479	479	T10 28,900 None
480	480	T11 Unmarried Homeowners
481	481	T12 $ 0 $11,700 40% $1,000 $350
482	482	T13 11,700 15,900 30 750 250
483	483	T14 15,900 19,700 20 500 150
484	484	T15 19,700 23,600 10 250 150
485	485	T16 23,600 None
486	486
487	487	(d) Any homeowner qualified for tax reduction in accordance with 385
488	488	subsection (b) of this section in an amount to be determined under the 386 Raised Bill No. 5463
489	489
490	490
491	491
492	492	LCO No. 2364 14 of 64
493	493
494	494	schedule of such tax reduction in subsection (c) of this section, shall in 387
495	495	no event receive less in tax reduction than the minimum amount of such 388
496	496	reduction applicable to the qualifying income of such homeowner 389
497	497	according to the schedule in said subsection (c). 390
498	498	(e) (1) Any claim for tax reduction under this section shall be 391
499	499	submitted for approval, on the application form prepared for such 392
500	500	purpose by the Secretary of the Office of Policy and Management, in the 393
501	501	first year claim for such tax relief is filed and biennially thereafter. The 394
502	502	amount of tax reduction approved shall be applied to the real property 395
503	503	tax payable by the homeowner for the assessment year in which such 396
504	504	application is submitted and approved. If any such homeowner has 397
505	505	qualified for tax reduction under this section, the tax reduction 398
506	506	determined shall, when possible, be applied and prorated uniformly 399
507	507	over the number of installments in which the real property tax is due 400
508	508	and payable to the municipality in which [he] such homeowner resides. 401
509	509	In the case of any homeowner who is eligible for tax reduction under 402
510	510	this section as a result of increases in qualifying income, [effective with 403
511	511	respect to the assessment year commencing October 1, 1987,] under the 404
512	512	schedule of qualifying income and tax reduction in subsection (c) of this 405
513	513	section, exclusive of any such increases related to [social security] Social 406
514	514	Security adjustments in accordance with subsection (b) of this section, 407
515	515	the total amount of tax reduction to which such homeowner is entitled 408
516	516	shall be credited and uniformly prorated against property tax 409
517	517	installment payments applicable to such homeowner's residence 410
518	518	[which] that become due after such homeowner's application for tax 411
519	519	reduction under this section is accepted. In the event that a homeowner 412
520	520	has paid in full the amount of property tax applicable to such 413
521	521	homeowner's residence, regardless of whether the municipality requires 414
522	522	the payment of property taxes in one or more installments, such 415
523	523	municipality shall make payment to such homeowner in the amount of 416
524	524	the tax reduction allowed. The municipality shall be reimbursed for the 417
525	525	amount of such payment in accordance with subsection (g) of this 418
526	526	section. 419
527	527	(2) In respect to such application required biennially after the filing 420 Raised Bill No. 5463
528	528
529	529
530	530
531	531	LCO No. 2364 15 of 64
532	532
533	533	and approval for the first year, the tax assessor in each municipality 421
534	534	shall notify each such homeowner concerning application requirements 422
535	535	by regular mail not later than February first, annually enclosing a copy 423
536	536	of the required application form. Such homeowner may submit such 424
537	537	application to the assessor by mail, provided it is received by the 425
538	538	assessor not later than April fifteenth in the assessment year with 426
539	539	respect to which such tax reduction is claimed. Not later than April 427
540	540	thirtieth of such year the assessor shall notify, by mail evidenced by a 428
541	541	certificate of mailing, any such homeowner for whom such application 429
542	542	was not received by said April fifteenth concerning application 430
543	543	requirements and such homeowner shall be required not later than May 431
544	544	fifteenth to submit such application personally or, for reasonable cause, 432
545	545	by a person acting on behalf of such taxpayer as approved by the 433
546	546	assessor. In the year immediately following any year in which such 434
547	547	homeowner has submitted application and qualified for tax reduction 435
548	548	in accordance with this section, such homeowner shall be presumed, 436
549	549	without filing application therefor, to be qualified for tax reduction in 437
550	550	accordance with the schedule in subsection (c) of this section in the same 438
551	551	percentage of property tax as allowed in the year immediately 439
552	552	preceding. 440
553	553	(3) If any homeowner has qualified and received tax reduction under 441
554	554	this section and subsequently in any calendar year has qualifying 442
555	555	income in excess of the maximum described in this section, such 443
556	556	homeowner shall notify the tax assessor on or before the next filing date 444
557	557	and shall be denied tax reduction under this section for the assessment 445
558	558	year and any subsequent year or until such homeowner has reapplied 446
559	559	and again qualified for benefits under this section. Any such person who 447
560	560	fails to so notify the tax assessor of his disqualification shall refund all 448
561	561	amounts of tax reduction improperly taken and be fined not more than 449
562	562	five hundred dollars. 450
563	563	(f) (1) Any homeowner, believing such homeowner is entitled to tax 451
564	564	reduction benefits under this section for any assessment year, shall 452
565	565	make application as required in subsection (e) of this section, to the 453
566	566	assessor of the municipality in which the homeowner resides, for such 454 Raised Bill No. 5463
567	567
568	568
569	569
570	570	LCO No. 2364 16 of 64
571	571
572	572	tax reduction at any time from February first to and including May 455
573	573	fifteenth of the year in which tax reduction is claimed. A homeowner 456
574	574	may make application to the secretary prior to August fifteenth of the 457
575	575	claim year for an extension of the application period. The secretary may 458
576	576	grant such extension in the case of extenuating circumstance due to 459
577	577	illness or incapacitation as evidenced by a certificate signed by a 460
578	578	physician or an advanced practice registered nurse to that extent, or if 461
579	579	the secretary determines there is good cause for doing so. Such 462
580	580	application for tax reduction benefits shall be submitted on a form 463
581	581	prescribed and furnished by the secretary to the assessor. In making 464
582	582	application the homeowner shall present to such assessor, in 465
583	583	substantiation of such homeowner's application, a copy of such 466
584	584	homeowner's federal income tax return, including a copy of the Social 467
585	585	Security statement of earnings for such homeowner, and that of such 468
586	586	homeowner's spouse, if filed separately, for such homeowner's taxable 469
587	587	year ending immediately prior to the submission of such application, or 470
588	588	if not required to file a return, such other evidence of qualifying income 471
589	589	in respect to such taxable year as may be required by the assessor. 472
590	590	(2) When the assessor is satisfied that the applying homeowner is 473
591	591	entitled to tax reduction in accordance with this section, such assessor 474
592	592	shall issue a certificate of credit, in such form as the secretary may 475
593	593	prescribe and supply showing the amount of tax reduction allowed. A 476
594	594	duplicate of such certificate shall be delivered to the applicant and the 477
595	595	tax collector of the municipality and the assessor shall keep the fourth 478
596	596	copy of such certificate and a copy of the application. Any homeowner 479
597	597	who, for the purpose of obtaining a tax reduction under this section, 480
598	598	wilfully fails to disclose all matters related thereto or with intent to 481
599	599	defraud makes false statement shall refund all property tax credits 482
600	600	improperly taken and shall be fined not more than five hundred dollars. 483
601	601	(3) Applications filed under this section shall not be open for public 484
602	602	inspection. 485
603	603	(g) (1) On or before July first, annually, each municipality shall 486
604	604	submit to the secretary a claim for the tax reductions approved under 487 Raised Bill No. 5463
605	605
606	606
607	607
608	608	LCO No. 2364 17 of 64
609	609
610	610	this section in relation to the assessment list of October first immediately 488
611	611	preceding. On or after December [1, 1987] first, annually, any 489
612	612	municipality that neglects to transmit to the secretary the claim as 490
613	613	required by this section shall forfeit two hundred fifty dollars to the 491
614	614	state, except that the secretary may waive such forfeiture in accordance 492
615	615	with procedures and standards established by regulations adopted in 493
616	616	accordance with chapter 54. 494
617	617	(2) Subject to procedures for review and approval of such data 495
618	618	pursuant to section 12-120b, said secretary shall, on or before December 496
619	619	fifteenth next following, certify to the Comptroller the amount due each 497
620	620	municipality as reimbursement for loss of property tax revenue related 498
621	621	to the tax reductions allowed under this section, except that the 499
622	622	secretary may reduce the amount due as reimbursement under this 500
623	623	section by up to one hundred per cent for any municipality that is not 501
624	624	eligible for a grant under section 32-9s. The Comptroller shall draw an 502
625	625	order on the Treasurer on or before the fifth business day following 503
626	626	December fifteenth and the Treasurer shall pay the amount due each 504
627	627	municipality not later than the thirty-first day of December. 505
628	628	(3) Any claimant aggrieved by the results of the secretary's review 506
629	629	shall have the rights of appeal as set forth in section 12-120b. The 507
630	630	amount of the grant payable to each municipality in any year in 508
631	631	accordance with this section shall be reduced proportionately in the 509
632	632	event that the total of such grants in such year exceeds the amount 510
633	633	appropriated for the purposes of this section with respect to such year. 511
634	634	(h) Any person who is the owner of a residential dwelling on leased 512
635	635	land, including any such person who is a sublessee under terms of the 513
636	636	lease agreement applicable to such land, shall be entitled to claim tax 514
637	637	relief under the provisions of this section, subject to all requirements 515
638	638	therein except as provided in this [subdivision] subsection, with respect 516
639	639	to property taxes paid by such person on the assessed value of such 517
640	640	dwelling, provided (1) the dwelling is such person's principal place of 518
641	641	residence, (2) such lease or sublease requires that such person as the 519
642	642	lessee or sublessee, whichever is applicable, pay all property taxes 520 Raised Bill No. 5463
643	643
644	644
645	645
646	646	LCO No. 2364 18 of 64
647	647
648	648	related to the dwelling and (3) such lease or sublease is recorded in the 521
649	649	land records of the town. 522
650	650	(i) (1) If any person with respect to whom a claim for tax reduction in 523
651	651	accordance with this section has been approved for any assessment year 524
652	652	transfers, assigns, grants or otherwise conveys on or after the first day 525
653	653	of October but prior to the first day of August in such assessment year 526
654	654	the interest in real property to which such claim for tax credit is related, 527
655	655	regardless of whether such transfer, assignment, grant or conveyance is 528
656	656	voluntary or involuntary, the amount of such tax credit shall be a pro 529
657	657	rata portion of the amount otherwise applicable in such assessment year 530
658	658	to be determined by a fraction the numerator of which shall be the 531
659	659	number of full months from the first day of October in such assessment 532
660	660	year to the date of such conveyance and the denominator of which shall 533
661	661	be twelve. If such conveyance occurs in the month of October the 534
662	662	grantor shall be disqualified for tax credit in such assessment year. The 535
663	663	grantee shall be required within a period not exceeding ten days 536
664	664	immediately following the date of such conveyance to notify the 537
665	665	assessor thereof, or in the absence of such notice, upon determination 538
666	666	by the assessor that such transfer, assignment, grant or conveyance has 539
667	667	occurred, the assessor shall [(1)] (A) determine the amount of tax 540
668	668	reduction to which the grantor is entitled for such assessment year with 541
669	669	respect to the interest in real property conveyed and notify the tax 542
670	670	collector of the reduced amount of tax reduction applicable to such 543
671	671	interest, and [(2)] (B) notify the Secretary of the Office of Policy and 544
672	672	Management on or before the October first immediately following the 545
673	673	end of the assessment year in which such conveyance occurs of the 546
674	674	reduction in such tax reduction for purposes of a corresponding 547
675	675	adjustment in the amount of state payment to the municipality next 548
676	676	following as reimbursement for the revenue loss related to such tax 549
677	677	reductions. On or after December [1, 1987] first, annually, any 550
678	678	municipality [which] that neglects to transmit to the Secretary of the 551
679	679	Office of Policy and Management the claim as required by this section 552
680	680	shall forfeit two hundred fifty dollars to the state provided the secretary 553
681	681	may waive such forfeiture in accordance with procedures and standards 554 Raised Bill No. 5463
682	682
683	683
684	684
685	685	LCO No. 2364 19 of 64
686	686
687	687	established by regulations adopted in accordance with chapter 54. 555
688	688	(2) Upon receipt of such notice from the assessor, the tax collector 556
689	689	shall, if such notice is received after the tax due date in the municipality, 557
690	690	within ten days thereafter mail or hand a bill to the grantee stating the 558
691	691	additional amount of tax due as determined by the assessor. Such tax 559
692	692	shall be due and payable and collectible as other property taxes and 560
693	693	subject to the same liens and processes of collection, provided such tax 561
694	694	shall be due and payable in an initial or single installment not sooner 562
695	695	than thirty days after the date such bill is mailed or handed to the 563
696	696	grantee and in equal amounts in any remaining, regular installments as 564
697	697	the same are due and payable. 565
698	698	(j) (1) Notwithstanding the intent in subsections (a) to (i), inclusive, 566
699	699	of this section to provide for benefits in the form of property tax 567
700	700	reduction applicable to persons liable for payment of such property tax 568
701	701	and qualified in accordance with requirements related to age and 569
702	702	income as provided in subsection (b) of this section, a certain annual 570
703	703	benefit, determined in amount under the provisions of subsections (c) 571
704	704	and (d) of this section but payable in a manner as prescribed in this 572
705	705	subsection, shall be provided with respect to any person who (A) is 573
706	706	qualified in accordance with said requirements related to age and 574
707	707	income as provided in subsection (b) of this section, including 575
708	708	provisions concerning such person's spouse, and (B) is a resident of a 576
709	709	dwelling unit within a multiple-dwelling complex containing dwelling 577
710	710	units for occupancy by certain elderly persons under terms of a contract 578
711	711	between such resident and the owner of such complex, in accordance 579
712	712	with which contract such resident occupies a certain dwelling unit 580
713	713	subject to the express provision that such resident has no legal title, 581
714	714	interest or leasehold estate in the real or personal property of such 582
715	715	complex, and under the terms of which contract such resident agrees to 583
716	716	pay the owner of the complex a fee, as a condition precedent to 584
717	717	occupancy and a monthly or other such periodic fee thereafter as a 585
718	718	condition of continued occupancy. In no event shall any such resident 586
719	719	be qualified for benefits payable in accordance with this subsection if, as 587
720	720	determined by the assessor in the municipality in which such complex 588 Raised Bill No. 5463
721	721
722	722
723	723
724	724	LCO No. 2364 20 of 64
725	725
726	726	is situated, such resident's contract with the owner of such complex, or 589
727	727	occupancy by such resident (i) confers upon such resident any 590
728	728	ownership interest in the dwelling unit occupied or in such complex, or 591
729	729	(ii) establishes a contract of lease of any type for the dwelling unit 592
730	730	occupied by such resident. 593
731	731	(2) The amount of annual benefit payable in accordance with this 594
732	732	subsection to any such resident, qualified as provided in subdivision (1) 595
733	733	of this subsection, shall be determined in relation to an assumed amount 596
734	734	of property tax liability applicable to the assessed value for the dwelling 597
735	735	unit which such resident occupies, as determined by the assessor in the 598
736	736	municipality in which such complex is situated. Annually, not later than 599
737	737	the first day of June, the assessor in such municipality, upon receipt of 600
738	738	an application for such benefit submitted in accordance with this 601
739	739	subsection by any such resident, shall determine, with respect to the 602
740	740	assessment list in such municipality for the assessment year 603
741	741	commencing October first immediately preceding, the portion of the 604
742	742	assessed value of the entire complex, as included in such assessment list, 605
743	743	attributable to the dwelling unit occupied by such resident. The 606
744	744	assumed property tax liability for purposes of this subsection shall be 607
745	745	the product of such assessed value and the mill rate in such municipality 608
746	746	as determined for purposes of property tax imposed on said assessment 609
747	747	list for the assessment year commencing October first immediately 610
748	748	preceding. The amount of benefit to which such resident shall be 611
749	749	entitled for such assessment year shall be equivalent to the amount of 612
750	750	tax reduction for which such resident would qualify, considering such 613
751	751	assumed property tax liability to be the actual property tax applicable 614
752	752	to such resident's dwelling unit and such resident as liable for the 615
753	753	payment of such tax, in accordance with the schedule of qualifying 616
754	754	income and tax reduction as provided in subsection (c) of this section, 617
755	755	subject to provisions concerning maximum allowable benefit for any 618
756	756	assessment year under subsections (c) and (d) of this section. The 619
757	757	amount of benefit as determined for such resident in respect to any 620
758	758	assessment year shall be payable by the state as a grant to such resident 621
759	759	equivalent to the amount of property tax reduction to which such 622 Raised Bill No. 5463
760	760
761	761
762	762
763	763	LCO No. 2364 21 of 64
764	764
765	765	resident would be entitled under subsections (a) to (i), inclusive, of this 623
766	766	section if such resident were the owner of such dwelling unit and 624
767	767	qualified for tax reduction benefits under said subsections (a) to (i), 625
768	768	inclusive. 626
769	769	(3) Any such resident entitled to a grant as provided in subdivision 627
770	770	(2) of this subsection shall be required to submit an application for such 628
771	771	grant to the assessor in the municipality in which such resident resides 629
772	772	at any time from February first to and including the fifteenth day of May 630
773	773	in the year in which such grant is claimed, on a form prescribed and 631
774	774	furnished for such purpose by the Secretary of the Office of Policy and 632
775	775	Management. Any such resident submitting an application for such 633
776	776	grant shall be required to present to the assessor, in substantiation of 634
777	777	such application, a copy of such resident's federal income tax return, 635
778	778	and if not required to file a federal income tax return, such other 636
779	779	evidence of qualifying income, receipts for money received or cancelled 637
780	780	checks, or copies thereof, and any other evidence the assessor may 638
781	781	require. Not later than the first day of July in such year, the assessor shall 639
782	782	submit to the Secretary of the Office of Policy and Management (A) a 640
783	783	copy of the application prepared by such resident, together with such 641
784	784	resident's federal income tax return, if required to file such a return, and 642
785	785	any other information submitted in relation thereto, (B) determinations 643
786	786	of the assessor concerning the assessed value of the dwelling unit in 644
787	787	such complex occupied by such resident, and (C) the amount of such 645
788	788	grant approved by the assessor. Said secretary, upon approving such 646
789	789	grant, shall certify the amount thereof and not later than the fifteenth 647
790	790	day of September immediately following submit approval for payment 648
791	791	of such grant to the State Comptroller. Not later than five business days 649
792	792	immediately following receipt of such approval for payment, the State 650
793	793	Comptroller shall draw [his or her] an order [upon] on the State 651
794	794	Treasurer and the Treasurer shall pay the amount of the grant to such 652
795	795	resident not later than the first day of October immediately following. 653
796	796	(k) If the Secretary of the Office of Policy and Management makes any 654
797	797	adjustments to the grants for tax reductions or assumed amounts of 655
798	798	property tax liability claimed under this section subsequent to the 656 Raised Bill No. 5463
799	799
800	800
801	801
802	802	LCO No. 2364 22 of 64
803	803
804	804	[Comptroller the] State Comptroller's order of payment of [said] such 657
805	805	grants in any year, the amount of such adjustment shall be reflected in 658
806	806	the next payment the Treasurer shall make to such municipality 659
807	807	pursuant to this section. 660
808	808	Sec. 11. Subsection (a) of section 12-208 of the 2020 supplement to the 661
809	809	general statutes is repealed and the following is substituted in lieu 662
810	810	thereof (Effective October 1, 2020): 663
811	811	(a) Any company subject to any tax or charge under this chapter that 664
812	812	is aggrieved by the action of the commissioner or the commissioner's 665
813	813	authorized agent in fixing the amount of any tax, penalty, interest or 666
814	814	charge provided for by this chapter may apply to the commissioner, in 667
815	815	writing, not later than sixty days after the notice of such action is 668
816	816	delivered or mailed to the company, for a hearing and a correction of 669
817	817	the amount of such tax, penalty, interest or charge, so fixed, setting forth 670
818	818	the reasons why such hearing should be granted and the amount in 671
819	819	which such tax, penalty, interest or charge should be reduced. The 672
820	820	commissioner shall promptly consider each such application and may 673
821	821	grant or deny the hearing requested. If the hearing is denied, the 674
822	822	applicant shall be notified forthwith. If it is granted, the commissioner 675
823	823	shall notify the applicant of the time and place fixed for such hearing. 676
824	824	After such hearing the commissioner may make such order in the 677
825	825	premises as appears to [him] the commissioner just and lawful and shall 678
826	826	furnish a copy of such order to the applicant. The commissioner may, 679
827	827	by notice in writing, at any time within three years after the date when 680
828	828	any return of any such person has been due, order a hearing on [his 681
829	829	own] the commissioner's initiative and require such person or any other 682
830	830	individual whom the commissioner believes to be in possession of 683
831	831	relevant information concerning such person to appear before the 684
832	832	commissioner or the commissioner's authorized agent with any 685
833	833	specified books of account, papers or other documents, for examination 686
834	834	under oath. 687
835	835	Sec. 12. Subsection (b) of section 12-214 of the 2020 supplement to the 688
836	836	general statutes is repealed and the following is substituted in lieu 689 Raised Bill No. 5463
837	837
838	838
839	839
840	840	LCO No. 2364 23 of 64
841	841
842	842	thereof (Effective October 1, 2020): 690
843	843	[(b) (1) With respect to income years commencing on or after January 691
844	844	1, 1989, and prior to January 1, 1992, any company subject to the tax 692
845	845	imposed in accordance with subsection (a) of this section shall pay, for 693
846	846	each such income year, an additional tax in an amount equal to twenty 694
847	847	per cent of the tax calculated under said subsection (a) for such income 695
848	848	year, without reduction of the tax so calculated by the amount of any 696
849	849	credit against such tax. The additional amount of tax determined under 697
850	850	this subsection for any income year shall constitute a part of the tax 698
851	851	imposed by the provisions of said subsection (a) and shall become due 699
852	852	and be paid, collected and enforced as provided in this chapter. 700
853	853	(2) With respect to income years commencing on or after January 1, 701
854	854	1992, and prior to January 1, 1993, any company subject to the tax 702
855	855	imposed in accordance with subsection (a) of this section shall pay, for 703
856	856	each such income year, an additional tax in an amount equal to ten per 704
857	857	cent of the tax calculated under said subsection (a) for such income year, 705
858	858	without reduction of the tax so calculated by the amount of any credit 706
859	859	against such tax. The additional amount of tax determined under this 707
860	860	subsection for any income year shall constitute a part of the tax imposed 708
861	861	by the provisions of said subsection (a) and shall become due and be 709
862	862	paid, collected and enforced as provided in this chapter. 710
863	863	(3) With respect to income years commencing on or after January 1, 711
864	864	2003, and prior to January 1, 2004, any company subject to the tax 712
865	865	imposed in accordance with subsection (a) of this section shall pay, for 713
866	866	each such income year, an additional tax in an amount equal to twenty 714
867	867	per cent of the tax calculated under said subsection (a) for such income 715
868	868	year, without reduction of the tax so calculated by the amount of any 716
869	869	credit against such tax. The additional amount of tax determined under 717
870	870	this subsection for any income year shall constitute a part of the tax 718
871	871	imposed by the provisions of said subsection (a) and shall become due 719
872	872	and be paid, collected and enforced as provided in this chapter. 720
873	873	(4) With respect to income years commencing on or after January 1, 721 Raised Bill No. 5463
874	874
875	875
876	876
877	877	LCO No. 2364 24 of 64
878	878
879	879	2004, and prior to January 1, 2005, any company subject to the tax 722
880	880	imposed in accordance with subsection (a) of this section shall pay, for 723
881	881	each such income year, an additional tax in an amount equal to twenty-724
882	882	five per cent of the tax calculated under said subsection (a) for such 725
883	883	income year, without reduction of the tax so calculated by the amount 726
884	884	of any credit against such tax, except that any company that pays the 727
885	885	minimum tax of two hundred fifty dollars under section 12-219 or 12-728
886	886	223c for such income year shall not be subject to the additional tax 729
887	887	imposed by this subdivision. The additional amount of tax determined 730
888	888	under this subdivision for any income year shall constitute a part of the 731
889	889	tax imposed by the provisions of said subsection (a) and shall become 732
890	890	due and be paid, collected and enforced as provided in this chapter.] 733
891	891	[(5)] (b) (1) With respect to income years commencing on or after 734
892	892	January 1, 2006, and prior to January 1, 2007, any company subject to the 735
893	893	tax imposed in accordance with subsection (a) of this section shall pay, 736
894	894	except when the tax so calculated is equal to two hundred fifty dollars, 737
895	895	for each such income year, an additional tax in an amount equal to 738
896	896	twenty per cent of the tax calculated under said subsection (a) for such 739
897	897	income year, without reduction of the tax so calculated by the amount 740
898	898	of any credit against such tax. The additional amount of tax determined 741
899	899	under this subsection for any income year shall constitute a part of the 742
900	900	tax imposed by the provisions of said subsection (a) and shall become 743
901	901	due and be paid, collected and enforced as provided in this chapter. 744
902	902	[(6)] (2) (A) With respect to income years commencing on or after 745
903	903	January 1, 2009, and prior to January 1, 2012, any company subject to the 746
904	904	tax imposed in accordance with subsection (a) of this section shall pay, 747
905	905	for each such income year, except when the tax so calculated is equal to 748
906	906	two hundred fifty dollars, an additional tax in an amount equal to ten 749
907	907	per cent of the tax calculated under said subsection (a) for such income 750
908	908	year, without reduction of the tax so calculated by the amount of any 751
909	909	credit against such tax. The additional amount of tax determined under 752
910	910	this subsection for any income year shall constitute a part of the tax 753
911	911	imposed by the provisions of said subsection (a) and shall become due 754
912	912	and be paid, collected and enforced as provided in this chapter. 755 Raised Bill No. 5463
913	913
914	914
915	915
916	916	LCO No. 2364 25 of 64
917	917
918	918	(B) Any company whose gross income for the income year was less 756
919	919	than one hundred million dollars shall not be subject to the additional 757
920	920	tax imposed under subparagraph (A) of this subdivision. This exception 758
921	921	shall not apply to companies filing a combined return for the income 759
922	922	year under section 12-223a or a unitary return under subsection (d) of 760
923	923	section 12-218d. 761
924	924	[(7)] (3) (A) With respect to income years commencing on or after 762
925	925	January 1, 2012, and prior to January 1, 2018, any company subject to the 763
926	926	tax imposed in accordance with subsection (a) of this section shall pay, 764
927	927	for each such income year, except when the tax so calculated is equal to 765
928	928	two hundred fifty dollars, an additional tax in an amount equal to 766
929	929	twenty per cent of the tax calculated under said subsection (a) for such 767
930	930	income year, without reduction of the tax so calculated by the amount 768
931	931	of any credit against such tax. The additional amount of tax determined 769
932	932	under this subsection for any income year shall constitute a part of the 770
933	933	tax imposed by the provisions of said subsection (a) and shall become 771
934	934	due and be paid, collected and enforced as provided in this chapter. 772
935	935	(B) Any company whose gross income for the income year was less 773
936	936	than one hundred million dollars shall not be subject to the additional 774
937	937	tax imposed under subparagraph (A) of this subdivision. With respect 775
938	938	to income years commencing on or after January 1, 2012, and prior to 776
939	939	January 1, 2016, this exception shall not apply to companies filing a 777
940	940	combined return for the income year under section 12-223a or a unitary 778
941	941	return under subsection (d) of section 12-218d. With respect to income 779
942	942	years commencing on or after January 1, 2016, and prior to January 1, 780
943	943	2018, this exception shall not apply to taxable members of a combined 781
944	944	group that files a combined unitary tax return. 782
945	945	[(8)] (4) (A) With respect to income years commencing on or after 783
946	946	January 1, 2018, and prior to January 1, 2021, any company subject to the 784
947	947	tax imposed in accordance with subsection (a) of this section shall pay, 785
948	948	for such income year, except when the tax so calculated is equal to two 786
949	949	hundred fifty dollars, an additional tax in an amount equal to ten per 787
950	950	cent of the tax calculated under said subsection (a) for such income year, 788 Raised Bill No. 5463
951	951
952	952
953	953
954	954	LCO No. 2364 26 of 64
955	955
956	956	without reduction of the tax so calculated by the amount of any credit 789
957	957	against such tax. The additional amount of tax determined under this 790
958	958	subsection for any income year shall constitute a part of the tax imposed 791
959	959	by the provisions of said subsection (a) and shall become due and be 792
960	960	paid, collected and enforced as provided in this chapter. 793
961	961	(B) Any company whose gross income for the income year was less 794
962	962	than one hundred million dollars shall not be subject to the additional 795
963	963	tax imposed under subparagraph (A) of this subdivision. This exception 796
964	964	shall not apply to taxable members of a combined group that files a 797
965	965	combined unitary tax return. 798
966	966	Sec. 13. Subsection (b) of section 12-219 of the 2020 supplement to the 799
967	967	general statutes is repealed and the following is substituted in lieu 800
968	968	thereof (Effective October 1, 2020): 801
969	969	[(b) (1) With respect to income years commencing on or after January 802
970	970	1, 1989, and prior to January 1, 1992, the additional tax imposed on any 803
971	971	company and calculated in accordance with subsection (a) of this section 804
972	972	shall, for each such income year, except when the tax so calculated is 805
973	973	equal to two hundred fifty dollars, be increased by adding thereto an 806
974	974	amount equal to twenty per cent of the additional tax so calculated for 807
975	975	such income year, without reduction of the additional tax so calculated 808
976	976	by the amount of any credit against such tax. The increased amount of 809
977	977	tax payable by any company under this section, as determined in 810
978	978	accordance with this subsection, shall become due and be paid, collected 811
979	979	and enforced as provided in this chapter. 812
980	980	(2) With respect to income years commencing on or after January 1, 813
981	981	1992, and prior to January 1, 1993, the additional tax imposed on any 814
982	982	company and calculated in accordance with subsection (a) of this section 815
983	983	shall, for each such income year, except when the tax so calculated is 816
984	984	equal to two hundred fifty dollars, be increased by adding thereto an 817
985	985	amount equal to ten per cent of the additional tax so calculated for such 818
986	986	income year, without reduction of the tax so calculated by the amount 819
987	987	of any credit against such tax. The increased amount of tax payable by 820 Raised Bill No. 5463
988	988
989	989
990	990
991	991	LCO No. 2364 27 of 64
992	992
993	993	any company under this section, as determined in accordance with this 821
994	994	subsection, shall become due and be paid, collected and enforced as 822
995	995	provided in this chapter. 823
996	996	(3) With respect to income years commencing on or after January 1, 824
997	997	2003, and prior to January 1, 2004, the additional tax imposed on any 825
998	998	company and calculated in accordance with subsection (a) of this section 826
999	999	shall, for each such income year, be increased by adding thereto an 827
1000	1000	amount equal to twenty per cent of the additional tax so calculated for 828
1001	1001	such income year, without reduction of the tax so calculated by the 829
1002	1002	amount of any credit against such tax. The increased amount of tax 830
1003	1003	payable by any company under this section, as determined in 831
1004	1004	accordance with this subsection, shall become due and be paid, collected 832
1005	1005	and enforced as provided in this chapter. 833
1006	1006	(4) With respect to income years commencing on or after January 1, 834
1007	1007	2004, and prior to January 1, 2005, the additional tax imposed on any 835
1008	1008	company and calculated in accordance with subsection (a) of this section 836
1009	1009	shall, for each such income year, be increased by adding thereto an 837
1010	1010	amount equal to twenty-five per cent of the additional tax so calculated 838
1011	1011	for such income year, without reduction of the tax so calculated by the 839
1012	1012	amount of any credit against such tax, except that any company that 840
1013	1013	pays the minimum tax of two hundred fifty dollars under this section or 841
1014	1014	section 12-223c for such income year shall not be subject to such 842
1015	1015	additional tax. The increased amount of tax payable by any company 843
1016	1016	under this subdivision, as determined in accordance with this 844
1017	1017	subsection, shall become due and be paid, collected and enforced as 845
1018	1018	provided in this chapter.] 846
1019	1019	[(5)] (b) (1) With respect to income years commencing on or after 847
1020	1020	January 1, 2006, and prior to January 1, 2007, the additional tax imposed 848
1021	1021	on any company and calculated in accordance with subsection (a) of this 849
1022	1022	section shall, for each such income year, except when the tax so 850
1023	1023	calculated is equal to two hundred fifty dollars, be increased by adding 851
1024	1024	thereto an amount equal to twenty per cent of the additional tax so 852
1025	1025	calculated for such income year, without reduction of the tax so 853 Raised Bill No. 5463
1026	1026
1027	1027
1028	1028
1029	1029	LCO No. 2364 28 of 64
1030	1030
1031	1031	calculated by the amount of any credit against such tax. The increased 854
1032	1032	amount of tax payable by any company under this section, as 855
1033	1033	determined in accordance with this subsection, shall become due and be 856
1034	1034	paid, collected and enforced as provided in this chapter. 857
1035	1035	[(6)] (2) (A) With respect to income years commencing on or after 858
1036	1036	January 1, 2009, and prior to January 1, 2012, the additional tax imposed 859
1037	1037	on any company and calculated in accordance with subsection (a) of this 860
1038	1038	section shall, for each such income year, except when the tax so 861
1039	1039	calculated is equal to two hundred fifty dollars, be increased by adding 862
1040	1040	thereto an amount equal to ten per cent of the additional tax so 863
1041	1041	calculated for such income year, without reduction of the tax so 864
1042	1042	calculated by the amount of any credit against such tax. The increased 865
1043	1043	amount of tax payable by any company under this section, as 866
1044	1044	determined in accordance with this subsection, shall become due and be 867
1045	1045	paid, collected and enforced as provided in this chapter. 868
1046	1046	(B) Any company whose gross income for the income year was less 869
1047	1047	than one hundred million dollars shall not be subject to the additional 870
1048	1048	tax imposed under subparagraph (A) of this subdivision. This exception 871
1049	1049	shall not apply to companies filing a combined return for the income 872
1050	1050	year under section 12-223a or a unitary return under subsection (d) of 873
1051	1051	section 12-218d. 874
1052	1052	[(7)] (3) (A) With respect to income years commencing on or after 875
1053	1053	January 1, 2012, and prior to January 1, 2018, the additional tax imposed 876
1054	1054	on any company and calculated in accordance with subsection (a) of this 877
1055	1055	section shall, for each such income year, except when the tax so 878
1056	1056	calculated is equal to two hundred fifty dollars, be increased by adding 879
1057	1057	thereto an amount equal to twenty per cent of the additional tax so 880
1058	1058	calculated for such income year, without reduction of the tax so 881
1059	1059	calculated by the amount of any credit against such tax. The increased 882
1060	1060	amount of tax payable by any company under this section, as 883
1061	1061	determined in accordance with this subsection, shall become due and be 884
1062	1062	paid, collected and enforced as provided in this chapter. 885 Raised Bill No. 5463
1063	1063
1064	1064
1065	1065
1066	1066	LCO No. 2364 29 of 64
1067	1067
1068	1068	(B) Any company whose gross income for the income year was less 886
1069	1069	than one hundred million dollars shall not be subject to the additional 887
1070	1070	tax imposed under subparagraph (A) of this subdivision. With respect 888
1071	1071	to income years commencing on or after January 1, 2012, and prior to 889
1072	1072	January 1, 2016, this exception shall not apply to companies filing a 890
1073	1073	combined return for the income year under section 12-223a or a unitary 891
1074	1074	return under subsection (d) of section 12-218d. With respect to income 892
1075	1075	years commencing on or after January 1, 2016, and prior to January 1, 893
1076	1076	2018, this exception shall not apply to taxable members of a combined 894
1077	1077	group that files a combined unitary tax return. 895
1078	1078	[(8)] (4) (A) With respect to income years commencing on or after 896
1079	1079	January 1, 2018, and prior to January 1, 2021, the additional tax imposed 897
1080	1080	on any company and calculated in accordance with subsection (a) of this 898
1081	1081	section shall, for such income year, except when the tax so calculated is 899
1082	1082	equal to two hundred fifty dollars, be increased by adding thereto an 900
1083	1083	amount equal to ten per cent of the additional tax so calculated for such 901
1084	1084	income year, without reduction of the tax so calculated by the amount 902
1085	1085	of any credit against such tax. The increased amount of tax payable by 903
1086	1086	any company under this section, as determined in accordance with this 904
1087	1087	subsection, shall become due and be paid, collected and enforced as 905
1088	1088	provided in this chapter. 906
1089	1089	(B) Any company whose gross income for the income year was less 907
1090	1090	than one hundred million dollars shall not be subject to the additional 908
1091	1091	tax imposed under subparagraph (A) of this subdivision. This exception 909
1092	1092	shall not apply to taxable members of a combined group that files a 910
1093	1093	combined unitary tax return. 911
1094	1094	Sec. 14. Subdivision (3) of subsection (a) of section 12-217 of the 2020 912
1095	1095	supplement to the general statutes is repealed and the following is 913
1096	1096	substituted in lieu thereof (Effective October 1, 2020): 914
1097	1097	(3) Notwithstanding any provision of this section to the contrary, no 915
1098	1098	dividend received from a real estate investment trust shall be deductible 916
1099	1099	under this section by the recipient unless the dividend is: (A) Deductible 917 Raised Bill No. 5463
1100	1100
1101	1101
1102	1102
1103	1103	LCO No. 2364 30 of 64
1104	1104
1105	1105	under Section 243 of the Internal Revenue Code; (B) received by a 918
1106	1106	qualified dividend recipient from a qualified real estate investment trust 919
1107	1107	and, as of the last day of the period for which such dividend is paid, 920
1108	1108	persons, not including the qualified dividend recipient or any person 921
1109	1109	that is either a related person to, or an employee or director of, the 922
1110	1110	qualified dividend recipient, have outstanding cash cap ital 923
1111	1111	contributions to the qualified real estate investment trust that, in the 924
1112	1112	aggregate, exceed five per cent of the fair market value of the aggregate 925
1113	1113	real estate assets, valued as of the last day of the period for which such 926
1114	1114	dividend is paid, then held by the qualified real estate investment trust; 927
1115	1115	or (C) received from a captive real estate investment trust that is subject 928
1116	1116	to the tax imposed under this chapter. For purposes of this section, [a] 929
1117	1117	"related person" [is as defined in subdivision (7) of subsection (a) of 930
1118	1118	section 12-217m] has the same meaning as provided in section 12-217ii, 931
1119	1119	"real estate assets" [is as defined] has the same meaning as provided in 932
1120	1120	Section 856 of the Internal Revenue Code, [a] "qualified dividend 933
1121	1121	recipient" means a dividend recipient who has invested in a qualified 934
1122	1122	real estate investment trust prior to April 1, 1997, and [a] "qualified real 935
1123	1123	estate investment trust" means an entity that both was incorporated and 936
1124	1124	had contributed to it a minimum of five hundred million dollars' worth 937
1125	1125	of real estate assets prior to April 1, 1997, and that elects to be a real 938
1126	1126	estate investment trust under Section 856 of the Internal Revenue Code 939
1127	1127	prior to April 1, 1998. 940
1128	1128	Sec. 15. Subsection (a) of section 12-217zz of the 2020 supplement to 941
1129	1129	the general statutes is repealed and the following is substituted in lieu 942
1130	1130	thereof (Effective October 1, 2020): 943
1131	1131	(a) [Notwithstanding any other provision of law, and except] Except 944
1132	1132	as otherwise provided in subsection (b) of this section and sections 12-945
1133	1133	217aaa and 12-217bbb, the amount of tax credit or credits otherwise 946
1134	1134	allowable against the tax imposed under this chapter shall be as follows: 947
1135	1135	(1) For any income year commencing on or after January 1, 2002, and 948
1136	1136	prior to January 1, 2015, the amount of tax credit or credits otherwise 949
1137	1137	allowable shall not exceed seventy per cent of the amount of tax due 950 Raised Bill No. 5463
1138	1138
1139	1139
1140	1140
1141	1141	LCO No. 2364 31 of 64
1142	1142
1143	1143	from such taxpayer under this chapter with respect to any such income 951
1144	1144	year of the taxpayer prior to the application of such credit or credits; 952
1145	1145	(2) For any income year commencing on or after January 1, 2015, the 953
1146	1146	amount of tax credit or credits otherwise allowable shall not exceed fifty 954
1147	1147	and one one-hundredths per cent of the amount of tax due from such 955
1148	1148	taxpayer under this chapter with respect to any such income year of the 956
1149	1149	taxpayer prior to the application of such credit or credits; 957
1150	1150	(3) Notwithstanding the provisions of subdivision (2) of this 958
1151	1151	subsection, any taxpayer that possesses excess credits may utilize the 959
1152	1152	excess credits as follows: 960
1153	1153	(A) For income years commencing on or after January 1, 2016, and 961
1154	1154	prior to January 1, 2017, the aggregate amount of tax credits and excess 962
1155	1155	credits allowable shall not exceed fifty-five per cent of the amount of tax 963
1156	1156	due from such taxpayer under this chapter with respect to any such 964
1157	1157	income year of the taxpayer prior to the application of such credit or 965
1158	1158	credits; 966
1159	1159	(B) For income years commencing on or after January 1, 2017, and 967
1160	1160	prior to January 1, 2018, the aggregate amount of tax credits and excess 968
1161	1161	credits allowable shall not exceed sixty per cent of the amount of tax due 969
1162	1162	from such taxpayer under this chapter with respect to any such income 970
1163	1163	year of the taxpayer prior to the application of such credit or credits; and 971
1164	1164	(C) For income years commencing on or after January 1, 2018, and 972
1165	1165	prior to January 1, 2019, the aggregate amount of tax credits and excess 973
1166	1166	credits allowable shall not exceed sixty-five per cent of the amount of 974
1167	1167	tax due from such taxpayer under this chapter with respect to any such 975
1168	1168	income year of the taxpayer prior to the application of such credit or 976
1169	1169	credits; 977
1170	1170	(4) For purposes of this subsection, "excess credits" means any 978
1171	1171	remaining credits available under section 12-217j, 12-217n or 32-9t after 979
1172	1172	tax credits are utilized in accordance with subdivision (2) of this 980
1173	1173	subsection. 981 Raised Bill No. 5463
1174	1174
1175	1175
1176	1176
1177	1177	LCO No. 2364 32 of 64
1178	1178
1179	1179	Sec. 16. Subsection (i) of section 12-391 of the 2020 supplement to the 982
1180	1180	general statutes is repealed and the following is substituted in lieu 983
1181	1181	thereof (Effective October 1, 2020): 984
1182	1182	(i) [The] With respect to the estates of decedents dying on or after 985
1183	1183	January 1, 2021, the tax calculated pursuant to the provisions of this 986
1184	1184	section shall be reduced in an amount equal to half of the amount 987
1185	1185	invested by a decedent in a private investment fund or fund of funds 988
1186	1186	pursuant to subdivision (43) of section 32-39, provided (1) any such 989
1187	1187	reduction shall not exceed five million dollars for any such decedent, (2) 990
1188	1188	any such amount invested by the decedent shall have been invested in 991
1189	1189	such fund or fund of funds for ten years or more, and (3) the aggregate 992
1190	1190	amount of all taxes reduced under this subsection shall not exceed thirty 993
1191	1191	million dollars. 994
1192	1192	Sec. 17. Subsection (b) of section 12-408h of the 2020 supplement to 995
1193	1193	the general statutes is repealed and the following is substituted in lieu 996
1194	1194	thereof (Effective October 1, 2020): 997
1195	1195	(b) A short-term rental facilitator shall be required to obtain a permit 998
1196	1196	to collect the tax set forth in subparagraph (B) of subdivision (1) of 999
1197	1197	section 12-408 and shall be considered the retailer for each retail sale of 1000
1198	1198	a short-term rental that such facilitator facilitates on its platform for a 1001
1199	1199	short-term rental operator. Each short-term rental facilitator shall (1) be 1002
1200	1200	required to collect and remit for each such sale any tax imposed under 1003
1201	1201	section 12-408, (2) be responsible for all obligations imposed under this 1004
1202	1202	chapter as if such short-term rental facilitator was the operator of such 1005
1203	1203	[lodging house] short-term rental and retailer for such sale, and (3) keep 1006
1204	1204	such records and information as may be required by the Commissioner 1007
1205	1205	of Revenue Services to ensure proper collection and remittance of such 1008
1206	1206	tax. 1009
1207	1207	Sec. 18. Section 12-410 of the 2020 supplement to the general statutes 1010
1208	1208	is repealed and the following is substituted in lieu thereof (Effective 1011
1209	1209	October 1, 2020): 1012
1210	1210	[(1)] (a) For the purpose of the proper administration of this chapter 1013 Raised Bill No. 5463
1211	1211
1212	1212
1213	1213
1214	1214	LCO No. 2364 33 of 64
1215	1215
1216	1216	and to prevent evasion of the sales tax it shall be presumed that all 1014
1217	1217	receipts are gross receipts that are subject to the tax until the contrary is 1015
1218	1218	established. The burden of proving that a sale of tangible personal 1016
1219	1219	property or service constituting a sale in accordance with subdivision 1017
1220	1220	(2) of subsection (a) of section 12-407 is not a sale at retail is upon the 1018
1221	1221	person who makes the sale unless such person takes in good faith from 1019
1222	1222	the purchaser a certificate to the effect that the property or service is 1020
1223	1223	purchased for resale. 1021
1224	1224	[(2)] (b) The certificate relieves the seller from the burden of proof 1022
1225	1225	only if taken in good faith from a person who is engaged in the business 1023
1226	1226	of selling tangible personal property or services constituting a sale in 1024
1227	1227	accordance with subdivision (2) of subsection (a) of section 12-407 and 1025
1228	1228	who holds the permit provided for in section 12-409 and who, at the 1026
1229	1229	time of purchasing the tangible personal property or service: [(A)] (1) 1027
1230	1230	Intends to sell it in the regular course of business; [(B)] (2) intends to 1028
1231	1231	utilize such personal property in the delivery of landscaping or 1029
1232	1232	horticulture services, provided the total sale price of all such 1030
1233	1233	landscaping and horticulture services are taxable under this chapter; or 1031
1234	1234	[(C)] (3) is unable to ascertain at the time of purchase whether the 1032
1235	1235	property or service will be sold or will be used for some other purpose. 1033
1236	1236	The burden of establishing that a certificate is taken in good faith is on 1034
1237	1237	the seller. A certificate to the effect that property or service is purchased 1035
1238	1238	for resale taken from the purchaser by the seller shall be deemed to be 1036
1239	1239	taken in good faith if the tangible personal property or service 1037
1240	1240	purchased is similar to or of the same general character as property or 1038
1241	1241	service which the seller could reasonably assume would be sold by the 1039
1242	1242	purchaser in the regular course of business. 1040
1243	1243	[(3)] (c) The certificate shall be signed by and bear the name and 1041
1244	1244	address of the purchaser, shall indicate the number of the permit issued 1042
1245	1245	to the purchaser and shall indicate the general character of the tangible 1043
1246	1246	personal property or service sold by the purchaser in the regular course 1044
1247	1247	of business. The certificate shall be substantially in such form as the 1045
1248	1248	commissioner prescribes. 1046 Raised Bill No. 5463
1249	1249
1250	1250
1251	1251
1252	1252	LCO No. 2364 34 of 64
1253	1253
1254	1254	[(4) (A)] (d) (1) If a purchaser who gives a certificate makes any use 1047
1255	1255	of the service or property other than retention, demonstration or display 1048
1256	1256	while holding it for sale in the regular course of business, the use shall 1049
1257	1257	be deemed a retail sale by the purchaser as of the time the service or 1050
1258	1258	property is first used by the purchaser, and the cost of the service or 1051
1259	1259	property to the purchaser shall be deemed the gross receipts from such 1052
1260	1260	retail sale. 1053
1261	1261	[(B)] (2) Notwithstanding the provisions of [subparagraph (A) of this] 1054
1262	1262	subdivision (1) of this subsection, any use by a certificated air carrier of 1055
1263	1263	an aircraft for purposes other than retention, demonstration or display 1056
1264	1264	while holding it for sale in the regular course of business shall not be 1057
1265	1265	deemed a retail sale by such carrier as of the time the aircraft is first used 1058
1266	1266	by such carrier, irrespective of the classification of such aircraft on the 1059
1267	1267	balance sheet of such carrier for accounting and tax purposes. 1060
1268	1268	[(5) (A)] (e) (1) For the purpose of the proper administration of this 1061
1269	1269	chapter and to prevent evasion of the sales tax, a sale of any service 1062
1270	1270	described in subdivision (37) of subsection (a) of section 12-407 shall be 1063
1271	1271	considered a sale for resale only if the service to be resold is an integral, 1064
1272	1272	inseparable component part of a service described in said subdivision 1065
1273	1273	that is to be subsequently sold by the purchaser to an ultimate 1066
1274	1274	consumer. The purchaser of the service for resale shall maintain, in such 1067
1275	1275	form as the commissioner requires, records that substantiate: [(i)] (A) 1068
1276	1276	From whom the service was purchased and to whom the service was 1069
1277	1277	sold, [(ii)] (B) the purchase price of the service, and [(iii)] (C) the nature 1070
1278	1278	of the service to demonstrate that the services were an integral, 1071
1279	1279	inseparable component part of a service described in subdivision (37) of 1072
1280	1280	subsection (a) of section 12-407 that was subsequently sold to a 1073
1281	1281	consumer. 1074
1282	1282	[(B)] (2) Notwithstanding the provisions of [subparagraph (A) of this] 1075
1283	1283	subdivision (1) of this subsection, no sale of a service described in 1076
1284	1284	subdivision (37) of subsection (a) of section 12-407 by a seller shall be 1077
1285	1285	considered a sale for resale if such service is to be subsequently sold by 1078
1286	1286	the purchaser to an ultimate consumer that is affiliated with the 1079 Raised Bill No. 5463
1287	1287
1288	1288
1289	1289
1290	1290	LCO No. 2364 35 of 64
1291	1291
1292	1292	purchaser in the manner described in subparagraph (A) of subdivision 1080
1293	1293	(62) of section 12-412. 1081
1294	1294	[(C)] (3) For purposes of [subparagraph (A) of this] subdivision (1) of 1082
1295	1295	this subsection, the sale of canned or prewritten computer software shall 1083
1296	1296	be considered a sale for resale if such software is subsequently sold, 1084
1297	1297	licensed or leased unaltered by the purchaser to an ultimate consumer. 1085
1298	1298	The purchaser of the software for resale shall maintain, in such form as 1086
1299	1299	the commissioner requires, records that substantiate: [(i)] (A) From 1087
1300	1300	whom the software was purchased and to whom the software was sold, 1088
1301	1301	licensed or leased, [(ii)] (B) the purchase price of the software, and [(iii)] 1089
1302	1302	(C) the nature of the transaction with the ultimate consumer to 1090
1303	1303	demonstrate that the same software was provided unaltered to the 1091
1304	1304	ultimate consumer. 1092
1305	1305	[(D)] (4) For purposes of [subparagraph (A) of this] subdivision (1) of 1093
1306	1306	this subsection, the sale of digital goods shall be considered a sale for 1094
1307	1307	resale if the digital goods are subsequently sold, licensed, leased, 1095
1308	1308	broadcast, transmitted, or distributed, in whole or in part, as an integral, 1096
1309	1309	inseparable component part of a digital good or service described in 1097
1310	1310	subdivision (26), (27), (37) or (39) of subsection (a) of section 12-407 by 1098
1311	1311	the purchaser of the digital goods to an ultimate consumer. The 1099
1312	1312	purchaser of the digital goods for resale shall maintain, in such form as 1100
1313	1313	the commissioner requires, records that substantiate: [(i)] (A) From 1101
1314	1314	whom the digital goods were purchased and to whom the services 1102
1315	1315	described in subdivision (26), (27), (37) or (39) of subsection (a) of section 1103
1316	1316	12-407 was sold, licensed, leased, broadcast, transmitted, or distributed, 1104
1317	1317	in whole or in part, [(ii)] (B) the purchase price of the digital goods, and 1105
1318	1318	[(iii)] (C) the nature of the transaction with the ultimate consumer. 1106
1319	1319	[(E)] (5) For purposes of [subparagraph (A) of this] subdivision (1) of 1107
1320	1320	this subsection, the sale of services described in subdivision (37) of 1108
1321	1321	subsection (a) of section 12-407 shall be considered a sale for resale if 1109
1322	1322	such services are subsequently resold as an integral inseparable 1110
1323	1323	component part of digital goods sold by the purchaser of the services to 1111
1324	1324	an ultimate consumer of the digital goods. The purchaser of the services 1112 Raised Bill No. 5463
1325	1325
1326	1326
1327	1327
1328	1328	LCO No. 2364 36 of 64
1329	1329
1330	1330	described in subdivision (37) of subsection (a) of section 12-407 for resale 1113
1331	1331	shall maintain, in such form as the commissioner requires, records that 1114
1332	1332	substantiate: [(i)] (A) From whom the services described in subdivision 1115
1333	1333	(37) of subsection (a) of section 12-407 were [purchases] purchased and 1116
1334	1334	to whom the digital goods were sold, licensed, or leased, [(ii)] (B) the 1117
1335	1335	purchase prices of the services described in subdivision (37) of 1118
1336	1336	subsection (a) of section 12-407, and [(iii)] (C) the nature of the 1119
1337	1337	transaction with the ultimate consumer. 1120
1338	1338	[(6)] (f) For the purpose of the proper administration of this chapter 1121
1339	1339	and to prevent evasion of the sales tax, no sale of any service by a seller 1122
1340	1340	shall be considered a sale for resale if such service is to be subsequently 1123
1341	1341	sold by the purchaser, without change, to an ultimate consumer that is 1124
1342	1342	affiliated with the purchaser in the manner described in subparagraph 1125
1343	1343	(A) of subdivision (62) of section 12-412. 1126
1344	1344	Sec. 19. Subdivision (120) of section 12-412 of the 2020 supplement to 1127
1345	1345	the general statutes is repealed and the following is substituted in lieu 1128
1346	1346	thereof (Effective October 1, 2020): 1129
1347	1347	(120) [On and after April 1, 2015, sales] Sales of the following 1130
1348	1348	nonprescription drugs or medicines available for purchase for use in or 1131
1349	1349	on the body: Vitamin or mineral concentrates; dietary supplements; 1132
1350	1350	natural or herbal drugs or medicines; products intended to be taken for 1133
1351	1351	coughs, cold, asthma or allergies, or antihistamines; laxatives; 1134
1352	1352	antidiarrheal medicines; analgesics; antibiotic, antibacterial, antiviral 1135
1353	1353	and antifungal medicines; antiseptics; astringents; anesthetics; steroidal 1136
1354	1354	medicines; anthelmintics; emetics and antiemetics; antacids; and any 1137
1355	1355	medication prepared to be used in the eyes, ears or nose. 1138
1356	1356	Nonprescription drugs or medicines shall not include cosmetics, 1139
1357	1357	[dentrifrices] dentifrices, mouthwash, shaving and hair care products, 1140
1358	1358	soaps or deodorants. 1141
1359	1359	Sec. 20. Subsection (c) of section 12-414 of the general statutes is 1142
1360	1360	repealed and the following is substituted in lieu thereof (Effective October 1143
1361	1361	1, 2020): 1144 Raised Bill No. 5463
1362	1362
1363	1363
1364	1364
1365	1365	LCO No. 2364 37 of 64
1366	1366
1367	1367	(c) (1) For purposes of the sales tax, the return shall show the gross 1145
1368	1368	receipts of the seller during the preceding reporting period. For 1146
1369	1369	purposes of the use tax, [(1)] (A) in case of a return filed by a retailer, the 1147
1370	1370	return shall show the total sales price of the services or property sold by 1148
1371	1371	the retailer, the storage, acceptance, consumption or other use of which 1149
1372	1372	became subject to the use tax during the preceding reporting period, and 1150
1373	1373	[(2)] (B) in case of a return filed by a purchaser, the return shall show the 1151
1374	1374	total sales price of the service or property purchased by the purchaser, 1152
1375	1375	the storage, acceptance, consumption or other use of which became 1153
1376	1376	subject to the use tax during the preceding reporting period. The return 1154
1377	1377	shall also show the amount of the taxes for the period covered by the 1155
1378	1378	return in such manner as the commissioner may require and such other 1156
1379	1379	information as the commissioner deems necessary for the proper 1157
1380	1380	administration of this chapter. 1158
1381	1381	(2) The Commissioner of Revenue Services is authorized in his or her 1159
1382	1382	discretion, for purposes of expediency, to permit returns to be filed in 1160
1383	1383	an alternative form wherein the person filing the return may elect (A) to 1161
1384	1384	report his or her gross receipts, including the tax reimbursement to be 1162
1385	1385	collected as provided for in this section, as a part of such gross receipts, 1163
1386	1386	or (B) to report his or her gross receipts exclusive of the tax collected in 1164
1387	1387	such cases where the gross receipts from sales have been segregated 1165
1388	1388	from tax collections. In the case of [the former] a return filed in 1166
1389	1389	accordance with the provisions of subparagraph (A) of this subdivision, 1167
1390	1390	the percentage of such tax-included gross receipts that may be 1168
1391	1391	considered to be the gross receipts from sales exclusive of the taxes 1169
1392	1392	collected thereon shall be computed by dividing the numeral one by the 1170
1393	1393	sum of the rate of tax provided in section 12-408, expressed as a decimal, 1171
1394	1394	and the numeral one. 1172
1395	1395	Sec. 21. Section 12-433 of the general statutes is repealed and the 1173
1396	1396	following is substituted in lieu thereof (Effective October 1, 2020): 1174
1397	1397	Wherever used in this chapter, unless the context otherwise requires: 1175
1398	1398	(1) "Alcoholic beverage" and "beverage" include wine, beer and 1176 Raised Bill No. 5463
1399	1399
1400	1400
1401	1401
1402	1402	LCO No. 2364 38 of 64
1403	1403
1404	1404	liquor; [as defined in this section; "absolute alcohol"] 1177
1405	1405	(2) "Absolute alcohol" means dehydrated alcohol containing not less 1178
1406	1406	than ninety-nine per cent by weight of ethyl alcohol; ["beer"] 1179
1407	1407	(3) "Beer" means any beverage obtained by the alcoholic fermentation 1180
1408	1408	of an infusion or decoction of barley, malt and hops in drinking water 1181
1409	1409	and containing more than one-half of one per cent of absolute alcohol 1182
1410	1410	by volume; ["wine"] 1183
1411	1411	(4) "Wine" means any alcoholic beverage obtained by the 1184
1412	1412	fermentation of natural sugar contents of fruits or other agricultural 1185
1413	1413	products containing sugar; ["still wine"] 1186
1414	1414	(5) "Still wine" means any wine that contains not more than three 1187
1415	1415	hundred ninety-two one thousandths (0.392) of a gram of carbon 1188
1416	1416	dioxide per hundred milliliters of wine, and shall include any fortified 1189
1417	1417	wine, cider that is made from the alcoholic fermentation of the juice of 1190
1418	1418	apples, vermouth and any artificial or imitation wine or compound sold 1191
1419	1419	as "still wine" containing not less than three and two-tenths per cent of 1192
1420	1420	absolute alcohol by volume; ["sparkling wine"] 1193
1421	1421	(6) "Sparkling wine" means champagne and any other effervescent 1194
1422	1422	wine charged with more than three hundred ninety -two one 1195
1423	1423	thousandths (0.392) of a gram of carbon dioxide per hundred milliliters 1196
1424	1424	of wine, whether artificially or as a result of secondary fermentation of 1197
1425	1425	the wine within the container; ["fortified wine"] 1198
1426	1426	(7) "Fortified wine" means any wine, the alcoholic contents of which 1199
1427	1427	have been increased, by whatever process, beyond that produced by 1200
1428	1428	natural fermentation; ["liquor"] 1201
1429	1429	(8) "Liquor" means any beverage [which] that contains alcohol 1202
1430	1430	obtained by distillation mixed with drinkable water and other 1203
1431	1431	substances in solution; ["liquor cooler"] 1204
1432	1432	(9) "Liquor cooler" means any liquid combined with liquor, [as 1205
1433	1433	defined in this section,] containing not more than seven per cent of 1206 Raised Bill No. 5463
1434	1434
1435	1435
1436	1436
1437	1437	LCO No. 2364 39 of 64
1438	1438
1439	1439	alcohol by volume; ["gallon"] 1207
1440	1440	(10) "Gallon" or "wine gallon" means one hundred twenty-eight fluid 1208
1441	1441	ounces; ["proof gallon"] 1209
1442	1442	(11) "Proof gallon" means the equivalent of one wine gallon at 100 1210
1443	1443	proof; ["proof spirit"] 1211
1444	1444	(12) "Proof spirit" or "proof" [shall be held to be that] means alcoholic 1212
1445	1445	liquor [which] that contains one-half by volume of alcohol of a specific 1213
1446	1446	gravity of seventy-nine hundred and thirty-nine ten-thousandths 1214
1447	1447	(0.7939) at 60° F; ["alcohol"] 1215
1448	1448	(13) "Alcohol" means ethyl alcohol, hydrated oxide of ethyl or spirit 1216
1449	1449	of wine, from whatever source or by whatever process produced; 1217
1450	1450	["person"] 1218
1451	1451	(14) "Person" means any individual, firm, fiduciary, partnership, 1219
1452	1452	corporation, limited liability company, trust or association, however 1220
1453	1453	formed; ["taxpayer"] 1221
1454	1454	(15) "Taxpayer" means any person liable to taxation under this 1222
1455	1455	chapter except railroad and airline companies so far as they conduct 1223
1456	1456	such beverage business in cars or passenger trains or on airplanes; 1224
1457	1457	["distributor"] 1225
1458	1458	(16) "Distributor" means any person, wherever resident or located, 1226
1459	1459	[who] that holds a wholesaler's or manufacturer's permit or wholesaler 1227
1460	1460	or manufacturer permit for beer only issued under chapter 545, or [his] 1228
1461	1461	such person's backer, if any; ["licensed distributor"] 1229
1462	1462	(17) "Licensed distributor" means a distributor holding a license 1230
1463	1463	issued by the Commissioner of Revenue Services under the provisions 1231
1464	1464	of this chapter; ["tax period"] 1232
1465	1465	(18) "Tax period" means any period of one calendar month, or any 1233
1466	1466	part thereof; ["barrel"] 1234 Raised Bill No. 5463
1467	1467
1468	1468
1469	1469
1470	1470	LCO No. 2364 40 of 64
1471	1471
1472	1472	(19) "Barrel" means not less than twenty-eight nor more than thirty-1235
1473	1473	one gallons; ["half barrel"] 1236
1474	1474	(20) "Half barrel" means not less than fourteen nor more than fifteen 1237
1475	1475	and one-half gallons; ["quarter barrel"] 1238
1476	1476	(21) "Quarter barrel" means not less than seven nor more than seven 1239
1477	1477	and three-quarters gallons; ["sell"] 1240
1478	1478	(22) "Sell" or "sale" includes and applies to gifts, exchanges and barter 1241
1479	1479	and includes any alcoholic beverages coming into the possession of a 1242
1480	1480	distributor [which] that cannot be satisfactorily accounted for by the 1243
1481	1481	distributor to the Commissioner of Revenue Services. 1244
1482	1482	Sec. 22. Section 12-438 of the general statutes is repealed and the 1245
1483	1483	following is substituted in lieu thereof (Effective October 1, 2020): 1246
1484	1484	Any person [who] that applies for a cancellation of [his] such person's 1247
1485	1485	distributor's license shall take an inventory at the beginning of business 1248
1486	1486	on the first day of the following month showing the number of gallons 1249
1487	1487	of each kind of alcoholic beverage mentioned in section 12-435 owned 1250
1488	1488	by [him] such person and held within the state. Each such person shall, 1251
1489	1489	[within] not later than fifteen days after taking such inventory, file a 1252
1490	1490	copy of such inventory with the commissioner, on forms prescribed and 1253
1491	1491	furnished by [him] the commissioner, and shall pay a tax on such 1254
1492	1492	inventory at the rates specified in said section 12-435. Each return filed 1255
1493	1493	under the provisions of this section shall give such additional 1256
1494	1494	information as the commissioner requires and shall include a statement 1257
1495	1495	of the amount of tax due under such return. 1258
1496	1496	Sec. 23. Subsection (c) of section 12-458 of the general statutes is 1259
1497	1497	repealed and the following is substituted in lieu thereof (Effective October 1260
1498	1498	1, 2020): 1261
1499	1499	(c) Any person who owns or operates a vehicle that runs only upon 1262
1500	1500	rails or tracks and that is properly registered with the federal 1263
1501	1501	government, in accordance with the provisions of Section 4222 of the 1264 Raised Bill No. 5463
1502	1502
1503	1503
1504	1504
1505	1505	LCO No. 2364 41 of 64
1506	1506
1507	1507	Internal Revenue Code of 1986, or any subsequent corresponding 1265
1508	1508	internal revenue code of the United States, as amended from time to 1266
1509	1509	time, shall be exempt from paying to a distributor the motor fuels tax 1267
1510	1510	imposed pursuant to this section for use in such vehicle. 1268
1511	1511	Sec. 24. Section 12-587 of the general statutes is repealed and the 1269
1512	1512	following is substituted in lieu thereof (Effective October 1, 2020): 1270
1513	1513	(a) (1) As used in this chapter: (A) "Company" includes a corporation, 1271
1514	1514	partnership, limited partnership, limited liability company, limited 1272
1515	1515	liability partnership, association, individual or any fiduciary thereof; (B) 1273
1516	1516	"quarterly period" means a period of three calendar months 1274
1517	1517	commencing on the first day of January, April, July or October and 1275
1518	1518	ending on the last day of March, June, September or December, 1276
1519	1519	respectively; (C) except as provided in subdivision (2) of this subsection, 1277
1520	1520	"gross earnings" means all consideration received from the first sale 1278
1521	1521	within this state of a petroleum product; (D) "petroleum products" 1279
1522	1522	means those products which contain or are made from petroleum or a 1280
1523	1523	petroleum derivative; (E) "first sale of petroleum products within this 1281
1524	1524	state" means the initial sale of a petroleum product delivered to a 1282
1525	1525	location in this state; (F) "export" or "exportation" means the conveyance 1283
1526	1526	of petroleum products from within this state to a location outside this 1284
1527	1527	state for the purpose of sale or use outside this state; and (G) "sale for 1285
1528	1528	exportation" means a sale of petroleum products to a purchaser which 1286
1529	1529	itself exports such products. 1287
1530	1530	(2) For purposes of this chapter, "gross earnings" means gross 1288
1531	1531	earnings as defined in subdivision (1) of this subsection, except, with 1289
1532	1532	respect to the first sale of gasoline or gasohol within this state, if the 1290
1533	1533	consideration received from such first sale reflects a price of gasoline or 1291
1534	1534	gasohol sold or used in this state in excess of three dollars per gallon, 1292
1535	1535	gross earnings from such first sale shall be deemed to be three dollars 1293
1536	1536	per gallon, and any consideration received that is derived from that 1294
1537	1537	portion of the price of such gasoline or gasohol in excess of three dollars 1295
1538	1538	per gallon shall be disregarded in the calculation of gross earnings. 1296
1539	1539	Notwithstanding the provisions of this chapter, the Commissioner of 1297 Raised Bill No. 5463
1540	1540
1541	1541
1542	1542
1543	1543	LCO No. 2364 42 of 64
1544	1544
1545	1545	Revenue Services may suspend enforcement activities with respect to 1298
1546	1546	this subdivision until all policies and procedures necessary to 1299
1547	1547	implement the provision of this subdivision are in place, but in no event 1300
1548	1548	shall such suspension extend beyond April 15, 2012. 1301
1549	1549	(b) (1) Except as otherwise provided in subdivision (2) of this 1302
1550	1550	subsection, any company [which] that is engaged in the refining or 1303
1551	1551	distribution, or both, of petroleum products and which distributes such 1304
1552	1552	products in this state shall pay a quarterly tax on its gross earnings 1305
1553	1553	derived from the first sale of petroleum products within this state. Each 1306
1554	1554	company shall on or before the last day of the month next succeeding 1307
1555	1555	each quarterly period render to the commissioner a return on forms 1308
1556	1556	prescribed or furnished by the commissioner and signed by the person 1309
1557	1557	performing the duties of treasurer or an authorized agent or officer, 1310
1558	1558	including the amount of gross earnings derived from the first sale of 1311
1559	1559	petroleum products within this state for the quarterly period and such 1312
1560	1560	other facts as the commissioner may require for the purpose of making 1313
1561	1561	any computation required by this chapter. [Except as otherwise 1314
1562	1562	provided in subdivision (3) of this subsection, the] The rate of tax shall 1315
1563	1563	be (A) [five per cent with respect to calendar quarters prior to July 1, 1316
1564	1564	2005; (B) five and eight-tenths per cent with respect to calendar quarters 1317
1565	1565	commencing on or after July 1, 2005, and prior to July 1, 2006; (C) six 1318
1566	1566	and three-tenths per cent with respect to calendar quarters commencing 1319
1567	1567	on or after July 1, 2006, and prior to July 1, 2007; (D)] seven per cent with 1320
1568	1568	respect to calendar quarters commencing on or after July 1, 2007, and 1321
1569	1569	prior to July 1, 2013; and [(E)] (B) eight and one-tenth per cent with 1322
1570	1570	respect to calendar quarters commencing on or after July 1, 2013. 1323
1571	1571	(2) Gross earnings derived from the first sale of the following 1324
1572	1572	petroleum products within this state shall be exempt from tax: 1325
1573	1573	(A) Any petroleum products sold for exportation from this state for 1326
1574	1574	sale or use outside this state; 1327
1575	1575	(B) [the] The product designated by the American Society for Testing 1328
1576	1576	and Materials as "Specification for Heating Oil D396-69", commonly 1329 Raised Bill No. 5463
1577	1577
1578	1578
1579	1579
1580	1580	LCO No. 2364 43 of 64
1581	1581
1582	1582	known as number 2 heating oil, to be used exclusively for heating 1330
1583	1583	purposes or to be used in a commercial fishing vessel, which vessel 1331
1584	1584	qualifies for an exemption pursuant to subdivision (40) of section 12-1332
1585	1585	412; 1333
1586	1586	(C) [kerosene] Kerosene, commonly known as number 1 oil, to be 1334
1587	1587	used exclusively for heating purposes, provided delivery is of both 1335
1588	1588	number 1 and number 2 oil, and via a truck with a metered delivery 1336
1589	1589	ticket to a residential dwelling or to a centrally metered system serving 1337
1590	1590	a group of residential dwellings; 1338
1591	1591	(D) [the] The product identified as propane gas, to be used primarily 1339
1592	1592	for heating purposes; 1340
1593	1593	(E) [bunker] Bunker fuel oil, intermediate fuel, marine diesel oil and 1341
1594	1594	marine gas oil to be used in any vessel (i) having a displacement 1342
1595	1595	exceeding four thousand dead weight tons, or (ii) primarily engaged in 1343
1596	1596	interstate commerce; 1344
1597	1597	(F) [for] For any first sale occurring prior to July 1, 2008, propane gas 1345
1598	1598	to be used as a fuel for a motor vehicle; 1346
1599	1599	(G) [for] For any first sale occurring on or after July 1, 2002, grade 1347
1600	1600	number 6 fuel oil, as defined in regulations adopted pursuant to section 1348
1601	1601	16a-22c, to be used exclusively by a company [which] that, in accordance 1349
1602	1602	with census data contained in the Standard Industrial Classification 1350
1603	1603	Manual, United States Office of Management and Budget, 1987 edition, 1351
1604	1604	is included in code classifications 2000 to 3999, inclusive, or in Sector 31, 1352
1605	1605	32 or 33 in the North American Industrial Classification System United 1353
1606	1606	States Manual, United States Office of Management and Budget, 1997 1354
1607	1607	edition; 1355
1608	1608	(H) [for] For any first sale occurring on or after July 1, 2002, number 1356
1609	1609	2 heating oil to be used exclusively in a vessel primarily engaged in 1357
1610	1610	interstate commerce, which vessel qualifies for an exemption under 1358
1611	1611	subdivision (40) of section 12-412; 1359 Raised Bill No. 5463
1612	1612
1613	1613
1614	1614
1615	1615	LCO No. 2364 44 of 64
1616	1616
1617	1617	(I) [for] For any first sale occurring on or after July 1, 2000, paraffin or 1360
1618	1618	microcrystalline waxes; 1361
1619	1619	(J) [for] For any first sale occurring prior to July 1, 2008, petroleum 1362
1620	1620	products to be used as a fuel for a fuel cell, as defined in subdivision 1363
1621	1621	(113) of section 12-412; 1364
1622	1622	(K) [a] A commercial heating oil blend containing not less than ten 1365
1623	1623	per cent of alternative fuels derived from agricultural produce, food 1366
1624	1624	waste, waste vegetable oil or municipal solid waste, including, but not 1367
1625	1625	limited to, biodiesel or low sulfur dyed diesel fuel; 1368
1626	1626	(L) [for] For any first sale occurring on or after July 1, 2007, diesel fuel 1369
1627	1627	other than diesel fuel to be used in an electric generating facility to 1370
1628	1628	generate electricity; 1371
1629	1629	(M) [for] For any first sale occurring on or after July 1, 2013, cosmetic 1372
1630	1630	grade mineral oil; or 1373
1631	1631	(N) [propane] Propane gas to be used as a fuel for a school bus. 1374
1632	1632	[(3) The rate of tax on gross earnings derived from the first sale of 1375
1633	1633	grade number 6 fuel oil, as defined in regulations adopted pursuant to 1376
1634	1634	section 16a-22c, to be used exclusively by a company which, in 1377
1635	1635	accordance with census data contained in the Standard Industrial 1378
1636	1636	Classification Manual, United States Office of Management and Budget, 1379
1637	1637	1987 edition, is included in code classifications 2000 to 3999, inclusive, 1380
1638	1638	or in Sector 31, 32 or 33 in the North American Industrial Classification 1381
1639	1639	System United States Manual, United States Office of Management and 1382
1640	1640	Budget, 1997 edition, or number 2 heating oil used exclusively in a 1383
1641	1641	vessel primarily engaged in interstate commerce, which vessel qualifies 1384
1642	1642	for an exemption under section 12-412 shall be: (A) Four per cent with 1385
1643	1643	respect to calendar quarters commencing on or after July 1, 1998, and 1386
1644	1644	prior to July 1, 1999; (B) three per cent with respect to calendar quarters 1387
1645	1645	commencing on or after July 1, 1999, and prior to July 1, 2000; (C) two 1388
1646	1646	per cent with respect to calendar quarters commencing on or after July 1389
1647	1647	1, 2000, and prior to July 1, 2001; and (D) one per cent with respect to 1390 Raised Bill No. 5463
1648	1648
1649	1649
1650	1650
1651	1651	LCO No. 2364 45 of 64
1652	1652
1653	1653	calendar quarters commencing on or after July 1, 2001, and prior to July 1391
1654	1654	1, 2002.] 1392
1655	1655	(c) (1) Any company [which] that imports or causes to be imported 1393
1656	1656	into this state petroleum products for sale, use or consumption in this 1394
1657	1657	state, other than a company subject to and having paid the tax on such 1395
1658	1658	company's gross earnings from first sales of petroleum products within 1396
1659	1659	this state, which earnings include gross earnings attributable to such 1397
1660	1660	imported or caused to be imported petroleum products, in accordance 1398
1661	1661	with subsection (b) of this section, shall pay a quarterly tax on the 1399
1662	1662	consideration given or contracted to be given for such petroleum 1400
1663	1663	product if the consideration given or contracted to be given for all such 1401
1664	1664	deliveries during the quarterly period for which such tax is to be paid 1402
1665	1665	exceeds three thousand dollars. [Except as otherwise provided in 1403
1666	1666	subdivision (3) of this subsection, the] The rate of tax shall be (A) [five 1404
1667	1667	per cent with respect to calendar quarters commencing prior to July 1, 1405
1668	1668	2005; (B) five and eight-tenths per cent with respect to calendar quarters 1406
1669	1669	commencing on or after July 1, 2005, and prior to July 1, 2006; (C) six 1407
1670	1670	and three-tenths per cent with respect to calendar quarters commencing 1408
1671	1671	on or after July 1, 2006, and prior to July 1, 2007; (D)] seven per cent with 1409
1672	1672	respect to calendar quarters commencing on or after July 1, 2007, and 1410
1673	1673	prior to July 1, 2013; and [(E)] (B) eight and one-tenth per cent with 1411
1674	1674	respect to calendar quarters commencing on or after July 1, 2013. Fuel in 1412
1675	1675	the fuel supply tanks of a motor vehicle, which fuel tanks are directly 1413
1676	1676	connected to the engine, shall not be considered a delivery for the 1414
1677	1677	purposes of this subsection. 1415
1678	1678	(2) Consideration given or contracted to be given for petroleum 1416
1679	1679	products, gross earnings from the first sale of which are exempt from 1417
1680	1680	tax under subdivision (2) of subsection (b) of this section, shall be 1418
1681	1681	exempt from tax. 1419
1682	1682	[(3) The rate of tax on consideration given or contracted to be given 1420
1683	1683	for grade number 6 fuel oil, as defined in regulations adopted pursuant 1421
1684	1684	to section 16a-22c, to be used exclusively by a company which, in 1422
1685	1685	accordance with census data contained in the Standard Industrial 1423 Raised Bill No. 5463
1686	1686
1687	1687
1688	1688
1689	1689	LCO No. 2364 46 of 64
1690	1690
1691	1691	Classification Manual, United States Office of Management and Budget, 1424
1692	1692	1987 edition, is included in code classifications 2000 to 3999, inclusive, 1425
1693	1693	or in Sector 31, 32 or 33 in the North American Industrial Classification 1426
1694	1694	System United States Manual, United States Office of Management and 1427
1695	1695	Budget, 1997 edition, or number 2 heating oil used exclusively in a 1428
1696	1696	vessel primarily engaged in interstate commerce, which vessel qualifies 1429
1697	1697	for an exemption under section 12-412 shall be: (A) Four per cent with 1430
1698	1698	respect to calendar quarters commencing on or after July 1, 1998, and 1431
1699	1699	prior to July 1, 1999; (B) three per cent with respect to calendar quarters 1432
1700	1700	commencing on or after July 1, 1999, and prior to July 1, 2000; (C) two 1433
1701	1701	per cent with respect to calendar quarters commencing on or after July 1434
1702	1702	1, 2000, and prior to July 1, 2001; and (D) one per cent with respect to 1435
1703	1703	calendar quarters commencing on or after July 1, 2001, and prior to July 1436
1704	1704	1, 2002.] 1437
1705	1705	(d) The amount of tax reported to be due on such return shall be due 1438
1706	1706	and payable on or before the last day of the month next succeeding the 1439
1707	1707	quarterly period. The tax imposed under the provisions of this chapter 1440
1708	1708	shall be in addition to any other tax imposed by this state on such 1441
1709	1709	company. 1442
1710	1710	(e) For the purposes of this chapter, the gross earnings of any 1443
1711	1711	producer or refiner of petroleum products operating a service station 1444
1712	1712	along the highways or interstate highways within the state pursuant to 1445
1713	1713	a contract with the Department of Transportation or operating a service 1446
1714	1714	station which is used as a training or test marketing center under the 1447
1715	1715	provisions of subsection (b) of section 14-344d, shall be calculated by 1448
1716	1716	multiplying the volume of petroleum products delivered by any 1449
1717	1717	producer or refiner to any such station by such producer's or refiner's 1450
1718	1718	dealer tank wagon price or dealer wholesale price in the area of the 1451
1719	1719	service station. 1452
1720	1720	Sec. 25. Subsection (a) of section 12-587a of the general statutes is 1453
1721	1721	repealed and the following is substituted in lieu thereof (Effective October 1454
1722	1722	1, 2020): 1455 Raised Bill No. 5463
1723	1723
1724	1724
1725	1725
1726	1726	LCO No. 2364 47 of 64
1727	1727
1728	1728	(a) (1) Any company, as such term is used in section 12-587, as 1456
1729	1729	amended by this act, liable for the tax imposed under subsection (b) of 1457
1730	1730	[said] section 12-587, as amended by this act, on gross earnings from the 1458
1731	1731	first sale of petroleum products within this state, which products the 1459
1732	1732	purchaser thereof subsequently sells for exportation and sale or use 1460
1733	1733	outside this state, shall be allowed a credit against any tax for which 1461
1734	1734	such company is liable in accordance with subsection (b) of [said] 1462
1735	1735	section 12-587, as amended by this act, in the amount of tax paid to the 1463
1736	1736	state with respect to the sale of such products, provided (A) such 1464
1737	1737	purchaser has submitted certification to such company, in such form as 1465
1738	1738	prescribed by the Commissioner of Revenue Services, that such 1466
1739	1739	products were sold or used outside this state, (B) such certification and 1467
1740	1740	any additional information related to such sale or use by such 1468
1741	1741	purchaser, which said commissioner may request, have been submitted 1469
1742	1742	to said commissioner, and (C) such company makes a payment to such 1470
1743	1743	purchaser, related to such products sold or used outside this state, in the 1471
1744	1744	amount equal to the tax imposed under [said] section 12-587, as 1472
1745	1745	amended by this act, on gross earnings from the first sale to such 1473
1746	1746	purchaser within the state. 1474
1747	1747	(2) The credit allowed pursuant to subdivision (1) of this subsection 1475
1748	1748	may also be claimed, in the same manner as provided in said 1476
1749	1749	subdivision (1), by any such company when the petroleum products 1477
1750	1750	sold in a first sale within this state by such company are incorporated 1478
1751	1751	by the purchaser thereof into a material that is included in U.S. industry 1479
1752	1752	group 3255 in the North American Industrial Classification System 1480
1753	1753	United States Manual, United States Office of Management and Budget, 1481
1754	1754	2007 edition, and such products are subsequently exported for sale or 1482
1755	1755	use outside this state. Such company shall be allowed said credit in the 1483
1756	1756	amount of tax paid to the state with respect to the sale of such products. 1484
1757	1757	(3) In addition, such company shall be allowed such credit when 1485
1758	1758	there has been any sale of such products subsequent to the sale by such 1486
1759	1759	company but prior to sale or use outside this state, provided (A) each 1487
1760	1760	purchaser receives payment, related to such products sold or used 1488
1761	1761	outside this state, equal to the tax imposed under [said] section 12-587, 1489 Raised Bill No. 5463
1762	1762
1763	1763
1764	1764
1765	1765	LCO No. 2364 48 of 64
1766	1766
1767	1767	as amended by this act, on gross earnings from the first sale of such 1490
1768	1768	products within this state, and (B) the purchaser selling or using such 1491
1769	1769	products outside this state complies with the requirements in this 1492
1770	1770	section related to a purchaser of such products from the company liable 1493
1771	1771	for such tax. 1494
1772	1772	Sec. 26. Section 12-631 of the general statutes is repealed and the 1495
1773	1773	following is substituted in lieu thereof (Effective October 1, 2020): 1496
1774	1774	As used in this chapter, the following terms have the following 1497
1775	1775	meanings: 1498
1776	1776	[(a)] (1) "Business firm" means any business entity authorized to do 1499
1777	1777	business in the state and subject to the tax due under the provisions of 1500
1778	1778	chapter 207, 208, 209, 210, 211, 212 or 213a. 1501
1779	1779	[(b)] (2) "Community services" means any type of counseling and 1502
1780	1780	advice, emergency assistance or medical care furnished to individuals 1503
1781	1781	or groups in the state. 1504
1782	1782	[(c)] (3) "Crime prevention" means any activity which aids in the 1505
1783	1783	reduction of crime in the state. 1506
1784	1784	[(d)] (4) "Education" means any type of scholastic instruction or 1507
1785	1785	scholarship assistance to any person who resides in the state that enables 1508
1786	1786	such person to prepare for better opportunities, including teaching 1509
1787	1787	services donated pursuant to section 10-21c. 1510
1788	1788	[(e)] (5) "Job training" means any type of instruction to any person 1511
1789	1789	who resides in the state that enables such person to acquire vocational 1512
1790	1790	skills to become employable or seek a higher grade of employment, 1513
1791	1791	including training offered pursuant to section 10-21b. 1514
1792	1792	[(f)] (6) "Neighborhood" means any specific geographic area, urban, 1515
1793	1793	interurban, suburban, or rural, which is experiencing problems 1516
1794	1794	endangering its existence as a viable and stable neighborhood. 1517
1795	1795	[(g)] (7) "Neighborhood assistance" means the furnishing of financial 1518 Raised Bill No. 5463
1796	1796
1797	1797
1798	1798
1799	1799	LCO No. 2364 49 of 64
1800	1800
1801	1801	assistance, labor, material, or technical advice to aid in the physical 1519
1802	1802	improvement or rehabilitation of all or any part of a neighborhood. 1520
1803	1803	[(h)] (8) "Neighborhood organization" means any organization 1521
1804	1804	performing community services in the state [which: (1)] that: (A) Holds 1522
1805	1805	a ruling from the Internal Revenue Service of the United States 1523
1806	1806	Department of the Treasury that the organization is exempt from 1524
1807	1807	income taxation under the provisions of the Internal Revenue Code; [, 1525
1808	1808	or (2)] (B) is designated as a community development corporation by 1526
1809	1809	the United States government under the provisions of Title VII of the 1527
1810	1810	Economic Opportunity Act of 1964; [, or (3)] or (C) is incorporated as a 1528
1811	1811	charitable corporation or trust under the provisions of chapter 598a. 1529
1812	1812	[(i)] (9) "Families of low and moderate income" means families 1530
1813	1813	meeting the criteria for designation as families of low and moderate 1531
1814	1814	income established by the Commissioner of Housing pursuant to 1532
1815	1815	subsection (f) of section 8-39. 1533
1816	1816	Sec. 27. Subdivision (1) of subsection (a) of section 12-632 of the 1534
1817	1817	general statutes is repealed and the following is substituted in lieu 1535
1818	1818	thereof (Effective October 1, 2020): 1536
1819	1819	(a) (1) Except as otherwise provided in subdivision (2) of this 1537
1820	1820	subsection, on or before July first of each year, any municipality desiring 1538
1821	1821	to obtain benefits under the provisions of this chapter shall, after 1539
1822	1822	approval by the legislative body of such municipality, submit to the 1540
1823	1823	Commissioner of Revenue Services a list on a form prescribed and made 1541
1824	1824	available by the commissioner of programs eligible for investment by 1542
1825	1825	business firms under the provisions of this chapter. Such activities shall 1543
1826	1826	consist of providing neighborhood assistance; job training or education; 1544
1827	1827	community services; crime prevention; energy conservation or 1545
1828	1828	construction or rehabilitation of dwelling units for families of low and 1546
1829	1829	moderate income in the state; donation of money to an open space 1547
1830	1830	acquisition fund of any political subdivision of the state or any nonprofit 1548
1831	1831	land conservation organization, which fund qualifies under [subsection 1549
1832	1832	(h)] subdivision (8) of section 12-631, as amended by this act, and is used 1550 Raised Bill No. 5463
1833	1833
1834	1834
1835	1835
1836	1836	LCO No. 2364 50 of 64
1837	1837
1838	1838	for the purchase of land, interest in land or permanent conservation 1551
1839	1839	restriction on land which is to be permanently preserved as protected 1552
1840	1840	open space; or any of the activities described in section 12-634, 12-635 or 1553
1841	1841	12-635a. Such list shall indicate, for each program specified: The concept 1554
1842	1842	of the program, the neighborhood area to be served, why the program 1555
1843	1843	is needed, the estimated amount required to be invested in the program, 1556
1844	1844	the suggested plan for implementing the program, the agency 1557
1845	1845	designated by the municipality to oversee implementation of the 1558
1846	1846	program and such other information as the commissioner may 1559
1847	1847	prescribe. Each municipality shall hold at least one public hearing on 1560
1848	1848	the subject of which programs shall be included on such list prior to the 1561
1849	1849	submission of such list to the commissioner. 1562
1850	1850	Sec. 28. Subsection (c) of section 12-632 of the general statutes is 1563
1851	1851	repealed and the following is substituted in lieu thereof (Effective October 1564
1852	1852	1, 2020): 1565
1853	1853	(c) Any business firm which desires to engage in any of the activities 1566
1854	1854	or programs approved by any municipality pursuant to subsection (a) 1567
1855	1855	of this section and listed pursuant to subsection (b) of this section may 1568
1856	1856	apply to the Commissioner of Revenue Services for a tax credit in an 1569
1857	1857	amount as provided in section 12-633, 12-634, 12-635 or 12-635a. The 1570
1858	1858	proposal for such credit, which shall be made on a form prescribed and 1571
1859	1859	made available by the commissioner, shall set forth the program to be 1572
1860	1860	conducted, the neighborhood area to be invested in, the plans for 1573
1861	1861	implementing the program and such other information as said 1574
1862	1862	commissioner may prescribe. Such proposals shall be submitted to the 1575
1863	1863	commissioner on or after September fifteenth but no later than October 1576
1864	1864	first of each year. Such proposals shall be approved or disapproved by 1577
1865	1865	the Commissioner of Revenue Services based on the compliance of such 1578
1866	1866	proposal with the provisions of this chapter and regulations adopted 1579
1867	1867	pursuant to this chapter. The commissioner may only approve 1580
1868	1868	proposals received between September fifteenth and October first of 1581
1869	1869	each year. If, in the opinion of the Commissioner of Revenue Services, a 1582
1870	1870	business firm's investment can, for the purposes of this chapter, be made 1583
1871	1871	through contributions to a neighborhood organization as defined in 1584 Raised Bill No. 5463
1872	1872
1873	1873
1874	1874
1875	1875	LCO No. 2364 51 of 64
1876	1876
1877	1877	[subsection (h)] subdivision (8) of section 12-631, as amended by this act, 1585
1878	1878	tax credits may be allowed in amounts as provided in section 12-633, 12-1586
1879	1879	634, 12-635 or 12-635a. 1587
1880	1880	Sec. 29. Subsection (f) of section 12-632 of the general statutes is 1588
1881	1881	repealed and the following is substituted in lieu thereof (Effective October 1589
1882	1882	1, 2020): 1590
1883	1883	(f) The sum of all tax [credit] credits granted pursuant to the 1591
1884	1884	provisions of section 12-633, 12-634, 12-635 or 12-635a shall not exceed 1592
1885	1885	one hundred fifty thousand dollars annually per business firm and no 1593
1886	1886	tax credit shall be granted to any business firm for any individual 1594
1887	1887	amount invested of less than two hundred fifty dollars. 1595
1888	1888	Sec. 30. Section 17b-738 of the general statutes is repealed and the 1596
1889	1889	following is substituted in lieu thereof (Effective October 1, 2020): 1597
1890	1890	The Commissioner of Early Childhood shall establish and administer 1598
1891	1891	a program of loans to business firms, as defined in [subsection (a) of] 1599
1892	1892	section 12-631, as amended by this act, for the purpose of planning, site 1600
1893	1893	preparation, construction, renovation or acquisition of facilities, within 1601
1894	1894	the state, for use as licensed child care centers, family child care homes 1602
1895	1895	or group child care homes to be used primarily by the children of 1603
1896	1896	employees of such corporations and children of employees of the 1604
1897	1897	municipalities in which such facilities are located. Such loans shall be 1605
1898	1898	made in accordance with the terms and conditions as provided in 1606
1899	1899	regulations adopted by the commissioner, in accordance with chapter 1607
1900	1900	54, shall be made for a period not to exceed five years and shall bear 1608
1901	1901	interest at a rate to be determined in accordance with subsection (t) of 1609
1902	1902	section 3-20. 1610
1903	1903	Sec. 31. Section 12-657 of the general statutes is repealed and the 1611
1904	1904	following is substituted in lieu thereof (Effective October 1, 2020): 1612
1905	1905	The administration of this chapter is vested in the Commissioner of 1613
1906	1906	Revenue Services. All forms necessary and proper for the enforcement 1614
1907	1907	of this chapter shall be prescribed and furnished by the commissioner. 1615 Raised Bill No. 5463
1908	1908
1909	1909
1910	1910
1911	1911	LCO No. 2364 52 of 64
1912	1912
1913	1913	The commissioner may require any agent, clerk, stenographer or other 1616
1914	1914	assistant to execute a bond in such sum as said commissioner 1617
1915	1915	determines for the faithful discharge of his duties. The commissioner 1618
1916	1916	may prescribe regulations and rulings, not inconsistent with law, to 1619
1917	1917	carry into effect the provisions of this chapter, which regulations and 1620
1918	1918	rulings, when reasonably designed to carry out the intent and purpose 1621
1919	1919	of this chapter, shall be prima facie evidence of its proper interpretation. 1622
1920	1920	The commissioner shall, at least annually, and [oftener in his] more 1623
1921	1921	often at the commissioner's discretion, publish for distribution all 1624
1922	1922	regulations prescribed hereunder and such rulings as appear to [him] 1625
1923	1923	the commissioner to be of general interest. 1626
1924	1924	Sec. 32. Subdivision (1) of subsection (b) of section 12-699a of the 2020 1627
1925	1925	supplement to the general statutes is repealed and the following is 1628
1926	1926	substituted in lieu thereof (Effective October 1, 2020): 1629
1927	1927	(b) (1) Each affected business entity required to pay the tax imposed 1630
1928	1928	under section 12-699 and whose required annual payment for the 1631
1929	1929	taxable year is greater than or equal to one thousand dollars shall make 1632
1930	1930	the required annual payment each taxable year, in four required 1633
1931	1931	estimated tax installments on the following due dates: (A) For the first 1634
1932	1932	required installment, the fifteenth day of the fourth month of the taxable 1635
1933	1933	year; (B) for the second required installment, the fifteenth day of the 1636
1934	1934	sixth month of the taxable year; (C) for the third required installment, 1637
1935	1935	the fifteenth day of the ninth month of the taxable year; [,] and (D) for 1638
1936	1936	the fourth required installment, the fifteenth day of the first month of 1639
1937	1937	the next succeeding taxable year. An affected business entity may elect 1640
1938	1938	to pay any required installment prior to the specified due date. Except 1641
1939	1939	as provided in subdivision (2) of this subsection, the amount of each 1642
1940	1940	required installment shall be twenty-five per cent of the required annual 1643
1941	1941	payment. 1644
1942	1942	Sec. 33. Subdivision (10) of subsection (a) of section 12-701 of the 2020 1645
1943	1943	supplement to the general statutes is repealed and the following is 1646
1944	1944	substituted in lieu thereof (Effective October 1, 2020): 1647 Raised Bill No. 5463
1945	1945
1946	1946
1947	1947
1948	1948	LCO No. 2364 53 of 64
1949	1949
1950	1950	(10) "Connecticut fiduciary adjustment" means the net positive or 1648
1951	1951	negative total of the following items relating to income, gain, loss or 1649
1952	1952	deduction of a trust or estate: 1650
1953	1953	(A) There shall be added together: 1651
1954	1954	(i) [any] Any interest income from obligations issued by or on behalf 1652
1955	1955	of any state, political subdivision thereof, or public instrumentality, 1653
1956	1956	state or local authority, district or similar public entity, exclusive of such 1654
1957	1957	income from obligations issued by or on behalf of the state of 1655
1958	1958	Connecticut, any political subdivision thereof, or public 1656
1959	1959	instrumentality, state or local authority, district or similar public entity 1657
1960	1960	created under the laws of the state of Connecticut and exclusive of any 1658
1961	1961	such income with respect to which taxation by any state is prohibited by 1659
1962	1962	federal law; [,] 1660
1963	1963	(ii) [any] Any exempt-interest dividends, as defined in Section 1661
1964	1964	852(b)(5) of the Internal Revenue Code, exclusive of such exempt-1662
1965	1965	interest dividends derived from obligations issued by or on behalf of the 1663
1966	1966	state of Connecticut, any political subdivision thereof, or public 1664
1967	1967	instrumentality, state or local authority, district or similar public entity 1665
1968	1968	created under the laws of the state of Connecticut and exclusive of such 1666
1969	1969	exempt-interest dividends derived from obligations, the income with 1667
1970	1970	respect to which taxation by any state is prohibited by federal law; [,] 1668
1971	1971	(iii) [any] Any interest or dividend income on obligations or securities 1669
1972	1972	of any authority, commission or instrumentality of the United States 1670
1973	1973	[which] that federal law exempts from federal income tax but does not 1671
1974	1974	exempt from state income taxes; [,] 1672
1975	1975	(iv) [to] To the extent properly includable in determining the net gain 1673
1976	1976	or loss from the sale or other disposition of capital assets for federal 1674
1977	1977	income tax purposes, any loss from the sale or exchange of obligations 1675
1978	1978	issued by or on behalf of the state of Connecticut, any political 1676
1979	1979	subdivision thereof, or public instrumentality, state or local authority, 1677
1980	1980	district or similar public entity created under the laws of the state of 1678
1981	1981	Connecticut, in the income year such loss was recognized; [,] 1679 Raised Bill No. 5463
1982	1982
1983	1983
1984	1984
1985	1985	LCO No. 2364 54 of 64
1986	1986
1987	1987	(v) [to] To the extent deductible in determining federal taxable 1680
1988	1988	income prior to deductions relating to distributions to beneficiaries, any 1681
1989	1989	income taxes imposed by this state; [,] 1682
1990	1990	(vi) [to] To the extent deductible in determining federal taxable 1683
1991	1991	income prior to deductions relating to distributions to beneficiaries, any 1684
1992	1992	interest on indebtedness incurred or continued to purchase or carry 1685
1993	1993	obligations or securities the interest on which is exempt from tax under 1686
1994	1994	this chapter; [,] 1687
1995	1995	(vii) [expenses] Expenses paid or incurred during the taxable year for 1688
1996	1996	the production or collection of income which is exempt from tax under 1689
1997	1997	this chapter, or the management, conservation or maintenance of 1690
1998	1998	property held for the production of such income, and the amortizable 1691
1999	1999	bond premium for the taxable year on any bond the interest on which is 1692
2000	2000	exempt from taxation under this chapter, to the extent that such 1693
2001	2001	expenses and premiums are deductible in determining federal taxable 1694
2002	2002	income prior to deductions relating to distributions to beneficiaries; [,] 1695
2003	2003	(viii) [to] To the extent deductible in determining federal taxable 1696
2004	2004	income prior to deductions relating to distributions to beneficiaries, the 1697
2005	2005	deduction allowable as qualified domestic production activities income, 1698
2006	2006	pursuant to Section 199 of the Internal Revenue Code; [,] and 1699
2007	2007	(ix) [to] To the extent not includable in federal taxable income prior 1700
2008	2008	to deductions relating to distributions to beneficiaries, the total amount 1701
2009	2009	of a lump sum distribution for the taxable year. 1702
2010	2010	(B) There shall be subtracted from the sum of such items: 1703
2011	2011	(i) [to] To the extent properly includable in gross income for federal 1704
2012	2012	income tax purposes, any income with respect to which taxation by any 1705
2013	2013	state is prohibited by federal law; [,] 1706
2014	2014	(ii) [to] To the extent allowable under section 12-718, exempt 1707
2015	2015	dividends paid by a regulated investment company; [,] 1708
2016	2016	(iii) [with] With respect to any trust or estate [which] that is a 1709 Raised Bill No. 5463
2017	2017
2018	2018
2019	2019
2020	2020	LCO No. 2364 55 of 64
2021	2021
2022	2022	shareholder of an S corporation [which] that is carrying on, or [which] 1710
2023	2023	that has the right to carry on, business in this state, as said term is used 1711
2024	2024	in section 12-214, as amended by this act, the amount of such 1712
2025	2025	shareholder's pro rata share of such corporation's nonseparately 1713
2026	2026	computed items, as defined in Section 1366 of the Internal Revenue 1714
2027	2027	Code, that is subject to tax under chapter 208, in accordance with 1715
2028	2028	subsection (c) of section 12-217 multiplied by such corporation's 1716
2029	2029	apportionment fraction, if any, as determined in accordance with 1717
2030	2030	section 12-218; [,] 1718
2031	2031	(iv) [to] To the extent properly includable in gross income for federal 1719
2032	2032	income tax purposes, any interest income from obligations issued by or 1720
2033	2033	on behalf of the state of Connecticut, any political subdivision thereof, 1721
2034	2034	or public instrumentality, state or local authority, district or similar 1722
2035	2035	public entity created under the laws of the state of Connecticut; [,] 1723
2036	2036	(v) [to] To the extent properly includable in determining the net gain 1724
2037	2037	or loss from the sale or other disposition of capital assets for federal 1725
2038	2038	income tax purposes, any gain from the sale or exchange of obligations 1726
2039	2039	issued by or on behalf of the state of Connecticut, any political 1727
2040	2040	subdivision thereof, or public instrumentality, state or local authority, 1728
2041	2041	district or similar public entity created under the laws of the state of 1729
2042	2042	Connecticut, in the income year such gain was recognized; [,] 1730
2043	2043	(vi) [any] Any interest on indebtedness incurred or continued to 1731
2044	2044	purchase or carry obligations or securities the interest on which is 1732
2045	2045	subject to tax under this chapter, but exempt from federal income tax, to 1733
2046	2046	the extent that such interest on indebtedness is not deductible in 1734
2047	2047	determining federal taxable income prior to deductions relating to 1735
2048	2048	distributions to beneficiaries; [,] 1736
2049	2049	(vii) [ordinary] Ordinary and necessary expenses paid or incurred 1737
2050	2050	during the taxable year for the production or collection of income 1738
2051	2051	[which] that is subject to taxation under this chapter, but exempt from 1739
2052	2052	federal income tax, or the management, conservation or maintenance of 1740
2053	2053	property held for the production of such income, and the amortizable 1741 Raised Bill No. 5463
2054	2054
2055	2055
2056	2056
2057	2057	LCO No. 2364 56 of 64
2058	2058
2059	2059	bond premium for the taxable year on any bond the interest on which is 1742
2060	2060	subject to tax under this chapter, but exempt from federal income tax, to 1743
2061	2061	the extent that such expenses and premiums are not deductible in 1744
2062	2062	determining federal taxable income prior to deductions relating to 1745
2063	2063	distributions to beneficiaries; [,] and 1746
2064	2064	(viii) [the] The amount of any refund or credit for overpayment of 1747
2065	2065	income taxes imposed by this state, to the extent properly includable in 1748
2066	2066	gross income for federal income tax purposes for the taxable year and to 1749
2067	2067	the extent deductible in determining federal taxable income prior to 1750
2068	2068	deductions relating to distributions to beneficiaries for the preceding 1751
2069	2069	taxable year. 1752
2070	2070	Sec. 34. Subdivision (24) of subsection (a) of section 12-701 of the 2020 1753
2071	2071	supplement to the general statutes is repealed and the following is 1754
2072	2072	substituted in lieu thereof (Effective October 1, 2020): 1755
2073	2073	(24) "Adjusted federal tentative minimum tax" of an individual 1756
2074	2074	means such individual's federal tentative minimum tax or, in the case of 1757
2075	2075	an individual whose Connecticut adjusted gross income includes 1758
2076	2076	modifications described in subparagraph (A)(i), (A)(ii), (A)(v), (A)(vi), 1759
2077	2077	(A)(vii) or (A)(viii) of subdivision (20) of this subsection [(a) of this 1760
2078	2078	section] or subparagraph (B)(i), (B)(ii), (B)(v), (B)(vi), (B)(vii), (B)(viii), 1761
2079	2079	(B)(ix), (B)(x), (B)(xiii) or (B)(xv) of subdivision (20) of this subsection, 1762
2080	2080	[(a) of this section,] the amount that would have been the federal 1763
2081	2081	tentative minimum tax if such tax were calculated by including, to the 1764
2082	2082	extent not includable in federal alternative minimum taxable income, 1765
2083	2083	the modifications described in subparagraph (A)(i), (A)(ii), (A)(v), 1766
2084	2084	(A)(vi), (A)(vii) or (A)(viii) of subdivision (20) of this subsection, [(a) of 1767
2085	2085	this section,] by excluding, to the extent includable in federal alternative 1768
2086	2086	minimum taxable income, the modifications described in subparagraph 1769
2087	2087	(B)(i), (B)(ii), (B)(v), (B)(vi), (B)(vii), (B)(viii), (B)(ix), (B)(x), (B)(xiii) or 1770
2088	2088	(B)(xv) of subdivision (20) of this subsection [(a) of this section,] and by 1771
2089	2089	excluding, to the extent includable in federal alternative minimum 1772
2090	2090	taxable income, the amount of any interest income or exempt-interest 1773
2091	2091	dividends, as defined in Section 852(b)(5) of the Internal Revenue Code, 1774 Raised Bill No. 5463
2092	2092
2093	2093
2094	2094
2095	2095	LCO No. 2364 57 of 64
2096	2096
2097	2097	from obligations that are issued by or on behalf of the state of 1775
2098	2098	Connecticut, any political subdivision thereof, or public 1776
2099	2099	instrumentality, state or local authority, district, or similar public entity 1777
2100	2100	that is created under the laws of the state of Connecticut, or from 1778
2101	2101	obligations that are issued by or on behalf of any territory or possession 1779
2102	2102	of the United States, any political subdivision of such territory or 1780
2103	2103	possession, or public instrumentality, authority, district or similar 1781
2104	2104	public entity of such territory or possession, the income with respect to 1782
2105	2105	which taxation by any state is prohibited by federal law. If such 1783
2106	2106	individual is a beneficiary of a trust or estate, then, in calculating his or 1784
2107	2107	her federal tentative minimum tax, his or her federal alternative taxable 1785
2108	2108	income shall be increased or decreased, as the case may be, by the net 1786
2109	2109	amount of such individual's proportionate share of the Connecticut 1787
2110	2110	fiduciary adjustment relating to modifications that are described in, to 1788
2111	2111	the extent not includable in federal alternative minimum taxable 1789
2112	2112	income, subparagraph (A)(i), (A)(ii), (A)(v), (A)(vi), (A)(vii) or (A)(viii) 1790
2113	2113	of subdivision (20) of this subsection, [(a) of this section,] or, to the extent 1791
2114	2114	includable in federal alternative minimum taxable income, 1792
2115	2115	subparagraph (B)(i), (B)(ii), (B)(v), (B)(vi), (B)(vii), (B)(viii), (B)(ix), (B)(x), 1793
2116	2116	(B)(xiii) or (B)(xv) of subdivision (20) of this subsection. [(a) of this 1794
2117	2117	section.] 1795
2118	2118	Sec. 35. Subdivision (30) of subsection (a) of section 12-701 of the 2020 1796
2119	2119	supplement to the general statutes is repealed and the following is 1797
2120	2120	substituted in lieu thereof (Effective October 1, 2020): 1798
2121	2121	(30) "Adjusted federal alternative minimum taxable income" of an 1799
2122	2122	individual means his or her federal alternative minimum taxable 1800
2123	2123	income or, in the case of an individual whose Connecticut adjusted 1801
2124	2124	gross income includes modifications described in subparagraph (A)(i), 1802
2125	2125	(A)(ii), (A)(v), (A)(vi), (A)(vii) or (A)(viii) of subdivision (20) of this 1803
2126	2126	subsection [(a) of this section] or subparagraph (B)(i), (B)(ii), (B)(v), 1804
2127	2127	(B)(vi), (B)(vii), (B)(viii), (B)(ix), (B)(x), (B)(xiii) or (B)(xv) of subdivision 1805
2128	2128	(20) of this subsection, [(a) of this section,] the amount that would have 1806
2129	2129	been the federal alternative minimum taxable income if such amount 1807
2130	2130	were calculated by including, to the extent not includable in federal 1808 Raised Bill No. 5463
2131	2131
2132	2132
2133	2133
2134	2134	LCO No. 2364 58 of 64
2135	2135
2136	2136	alternative minimum taxable income, the modifications described in 1809
2137	2137	subparagraph (A)(i), (A)(ii), (A)(v), (A)(vi), (A)(vii) or (A)(viii) of 1810
2138	2138	subdivision (20) of this subsection, [(a) of this section,] by excluding, to 1811
2139	2139	the extent includable in federal alternative minimum taxable income, 1812
2140	2140	the modifications described in subparagraph (B)(i), (B)(ii), (B)(v), (B)(vi), 1813
2141	2141	(B)(vii), (B)(viii), (B)(ix), (B)(x), (B)(xiii) or (B)(xv) of subdivision (20) of 1814
2142	2142	this subsection, [(a) of this section,] and by excluding, to the extent 1815
2143	2143	includable in federal alternative minimum taxable income, the amount 1816
2144	2144	of any interest income or exempt-interest dividends, as defined in 1817
2145	2145	Section 852(b)(5) of the Internal Revenue Code, from obligations that are 1818
2146	2146	issued by or on behalf of the state of Connecticut, any political 1819
2147	2147	subdivision thereof, or public instrumentality, state or local authority, 1820
2148	2148	district, or similar public entity that is created under the laws of the state 1821
2149	2149	of Connecticut, or from obligations that are issued by or on behalf of any 1822
2150	2150	territory or possession of the United States, any political subdivision of 1823
2151	2151	such territory or possession, or public instrumentality, authority, 1824
2152	2152	district or similar public entity of such territory or possession, the 1825
2153	2153	income with respect to which taxation by any state is prohibited by 1826
2154	2154	federal law. If such individual is a beneficiary of a trust or estate, then, 1827
2155	2155	for purposes of calculating his or her adjusted federal alternative 1828
2156	2156	minimum taxable income, his or her federal alternative minimum 1829
2157	2157	taxable income shall also be increased or decreased, as the case may be, 1830
2158	2158	by the net amount of such individual's proportionate share of the 1831
2159	2159	Connecticut fiduciary adjustment relating to modifications to the extent 1832
2160	2160	not includable in federal alternative minimum taxable income, that are 1833
2161	2161	described in subparagraph (A)(i), (A)(ii), (A)(v), (A)(vi), (A)(vii) or 1834
2162	2162	(A)(viii) of subdivision (20) of this subsection [(a) of this section] or to 1835
2163	2163	the extent includable in federal alternative minimum taxable income, 1836
2164	2164	subparagraph (B)(i), (B)(ii), (B)(v), (B)(vi), (B)(vii), (B)(viii), (B)(ix), (B)(x), 1837
2165	2165	(B)(xiii) or (B)(xv) of subdivision (20) of this subsection. [(a) of this 1838
2166	2166	section.] 1839
2167	2167	Sec. 36. Section 12-701a of the general statutes is repealed and the 1840
2168	2168	following is substituted in lieu thereof (Effective October 1, 2020): 1841
2169	2169	The maximum [annual modification] amount that may be subtracted 1842 Raised Bill No. 5463
2170	2170
2171	2171
2172	2172
2173	2173	LCO No. 2364 59 of 64
2174	2174
2175	2175	under subparagraph (B)(xiii) of subdivision (20) of subsection (a) of 1843
2176	2176	section 12-701 shall be equal to the amount of contributions to all 1844
2177	2177	accounts established pursuant to any qualified state tuition program, as 1845
2178	2178	defined in Section 529(b) of the Internal Revenue Code, established and 1846
2179	2179	maintained by this state or any official, agency or instrumentality of the 1847
2180	2180	state, but shall not exceed five thousand dollars for each individual 1848
2181	2181	taxpayer, or ten thousand dollars for taxpayers filing a joint return. Any 1849
2182	2182	amount of a contribution that is not subtracted by the taxpayer in the 1850
2183	2183	year for which the contribution is made, on or after January 1, 2006, may 1851
2184	2184	be carried forward as a subtraction from income for the succeeding five 1852
2185	2185	years; provided the amount subtracted shall not exceed the maximum 1853
2186	2186	allowed in each subsequent taxable year. 1854
2187	2187	Sec. 37. Subdivision (5) of subsection (c) of section 12-717 of the 1855
2188	2188	general statutes is repealed and the following is substituted in lieu 1856
2189	2189	thereof (Effective October 1, 2020): 1857
2190	2190	(5) If a trust changes its status from resident to nonresident or from 1858
2191	2191	nonresident to resident, the provisions of subdivisions (1) to (4), 1859
2192	2192	inclusive, of this subsection shall apply, except that the term 1860
2193	2193	"individual" shall be read as "trust", reference to "items of income, gain, 1861
2194	2194	loss or deduction" shall mean the trust's share of such items determined 1862
2195	2195	in accordance with the methods of allocation set forth in section 12-714, 1863
2196	2196	reference to "gain" shall include any modification for includable gain 1864
2197	2197	under [subsection (9)] subdivision (9) of subsection (a) of section 12-701 1865
2198	2198	and federal adjusted gross income shall be determined as if the trust 1866
2199	2199	were an individual. 1867
2200	2200	Sec. 38. Subdivision (4) of section 12-801 of the 2020 supplement to 1868
2201	2201	the general statutes is repealed and the following is substituted in lieu 1869
2202	2202	thereof (Effective October 1, 2020): 1870
2203	2203	(4) "Lottery" means (A) the Connecticut state lottery conducted prior 1871
2204	2204	to the transfer authorized under section 12-808 by the Division of Special 1872
2205	2205	Revenue, (B) after such transfer, the Connecticut state lottery conducted 1873
2206	2206	by the corporation pursuant to sections [12-563a and] 12-800 to 12-818, 1874 Raised Bill No. 5463
2207	2207
2208	2208
2209	2209
2210	2210	LCO No. 2364 60 of 64
2211	2211
2212	2212	inclusive, (C) the state lottery referred to in subsection (a) of section 53-1875
2213	2213	278g, and (D) keno conducted by the corporation pursuant to section 12-1876
2214	2214	806c; 1877
2215	2215	Sec. 39. Subsection (c) of section 4-28f of the general statutes is 1878
2216	2216	repealed and the following is substituted in lieu thereof (Effective October 1879
2217	2217	1, 2020): 1880
2218	2218	(c) The trust fund shall be administered by a board of trustees, except 1881
2219	2219	that the board shall suspend its operations from July 1, 2003, to June 30, 1882
2220	2220	2005, inclusive. The board shall consist of seventeen trustees. The 1883
2221	2221	appointment of the initial trustees shall be as follows: (1) The Governor 1884
2222	2222	shall appoint four trustees, one of whom shall serve for a term of one 1885
2223	2223	year from July 1, 2000, two of whom shall serve for a term of two years 1886
2224	2224	from July 1, 2000, and one of whom shall serve for a term of three years 1887
2225	2225	from July 1, 2000; (2) the speaker of the House of Representatives and 1888
2226	2226	the president pro tempore of the Senate each shall appoint two trustees, 1889
2227	2227	one of whom shall serve for a term of two years from July 1, 2000, and 1890
2228	2228	one of whom shall serve for a term of three years from July 1, 2000; (3) 1891
2229	2229	the majority leader of the House of Representatives and the majority 1892
2230	2230	leader of the Senate each shall appoint two trustees, one of whom shall 1893
2231	2231	serve for a term of one year from July 1, 2000, and one of whom shall 1894
2232	2232	serve for a term of three years from July 1, 2000; (4) the minority leader 1895
2233	2233	of the House of Representatives and the minority leader of the Senate 1896
2234	2234	each shall appoint two trustees, one of whom shall serve for a term of 1897
2235	2235	one year from July 1, 2000, and one of whom shall serve for a term of 1898
2236	2236	two years from July 1, 2000; and (5) the Secretary of the Office of Policy 1899
2237	2237	and Management, or the secretary's designee, shall serve as an ex-officio 1900
2238	2238	voting member. Following the expiration of such initial terms, 1901
2239	2239	subsequent trustees shall serve for a term of three years. The period of 1902
2240	2240	suspension of the board's operations from July 1, 2003, to June 30, 2005, 1903
2241	2241	inclusive, shall not be included in the term of any trustee serving on July 1904
2242	2242	1, 2003. The trustees shall serve without compensation except for 1905
2243	2243	reimbursement for necessary expenses incurred in performing their 1906
2244	2244	duties. The board of trustees shall establish rules of procedure for the 1907
2245	2245	conduct of its business which shall include, but not be limited to, 1908 Raised Bill No. 5463
2246	2246
2247	2247
2248	2248
2249	2249	LCO No. 2364 61 of 64
2250	2250
2251	2251	criteria, processes and procedures to be used in selecting programs to 1909
2252	2252	receive money from the trust fund. The trust fund shall be within the 1910
2253	2253	Office of Policy and Management for administrative purposes only. The 1911
2254	2254	board of trustees shall, not later than January first of each year, except 1912
2255	2255	following a fiscal year in which the trust fund does not receive a deposit 1913
2256	2256	from the Tobacco Settlement Fund, [shall] submit a report of its activities 1914
2257	2257	and accomplishments to the joint standing committees of the General 1915
2258	2258	Assembly having cognizance of matters relating to public health and 1916
2259	2259	appropriations and the budgets of state agencies, in accordance with 1917
2260	2260	section 11-4a. 1918
2261	2261	Sec. 40. Section 4-66k of the 2020 supplement to the general statutes 1919
2262	2262	is repealed and the following is substituted in lieu thereof (Effective 1920
2263	2263	October 1, 2020): 1921
2264	2264	(a) There is established an account to be known as the "regional 1922
2265	2265	planning incentive account" which shall be a separate, nonlapsing 1923
2266	2266	account within the General Fund. The account shall contain any moneys 1924
2267	2267	required by law to be deposited in the account. Except as provided in 1925
2268	2268	subsection (d) of this section, moneys [,] in the account shall be 1926
2269	2269	expended by the Secretary of the Office of Policy and Management in 1927
2270	2270	accordance with subsection (b) of this section for the purposes of first 1928
2271	2271	providing funding to regional planning organizations in accordance 1929
2272	2272	with the provisions of subsections (b) and (c) of this section and then to 1930
2273	2273	providing grants under the regional performance incentive program 1931
2274	2274	established pursuant to section 4-124s. 1932
2275	2275	(b) For the fiscal year ending June 30, 2014, funds from the regional 1933
2276	2276	planning incentive account shall be distributed to each regional 1934
2277	2277	planning organization, as defined in section 4-124i, revision of 1958, 1935
2278	2278	revised to January 1, 2013, in the amount of one hundred twenty-five 1936
2279	2279	thousand dollars. Any regional council of governments that is 1937
2280	2280	comprised of any two or more regional planning organizations that 1938
2281	2281	voluntarily consolidate on or before December 31, 2013, shall receive an 1939
2282	2282	additional payment in an amount equal to the amount the regional 1940
2283	2283	planning organizations would have received if such regional planning 1941 Raised Bill No. 5463
2284	2284
2285	2285
2286	2286
2287	2287	LCO No. 2364 62 of 64
2288	2288
2289	2289	organizations had not voluntarily consolidated. 1942
2290	2290	(c) Beginning in the fiscal year ending June 30, 2015, and annually 1943
2291	2291	thereafter, funds from the regional planning incentive account shall be 1944
2292	2292	distributed to each regional council of governments formed pursuant to 1945
2293	2293	section 4-124j, in the amount of one hundred twenty-five thousand 1946
2294	2294	dollars plus fifty cents per capita, using population information from 1947
2295	2295	the most recent federal decennial census. Any regional council of 1948
2296	2296	governments that is comprised of any two or more regional planning 1949
2297	2297	organizations, as defined in section 4-124i of the general statutes, 1950
2298	2298	revision of 1958, revised to January 1, 2013, that voluntarily consolidated 1951
2299	2299	on or before December 31, 2013, shall receive a payment in the amount 1952
2300	2300	of one hundred twenty-five thousand dollars for each such regional 1953
2301	2301	planning organization that voluntarily consolidated on or before said 1954
2302	2302	date. 1955
2303	2303	(d) There is established a regionalization subaccount within the 1956
2304	2304	regional planning incentive account. If the Connecticut Lottery 1957
2305	2305	Corporation offers online its existing lottery draw games through the 1958
2306	2306	corporation's Internet web site, online service or mobile application, the 1959
2307	2307	revenue from such online offering that exceeds an amount equivalent to 1960
2308	2308	the costs of the debt-free community college program under section 10a-1961
2309	2309	174 shall be deposited in the subaccount, or, if such online offering is not 1962
2310	2310	established, the amount provided under subsection (b) of section 364 of 1963
2311	2311	public act 19-117 for regionalization initiatives shall be deposited in the 1964
2312	2312	subaccount. Moneys in the subaccount shall be expended only for the 1965
2313	2313	purposes recommended by the task force established under section 4-1966
2314	2314	66s. 1967
2315	2315	Sec. 41. Subsection (h) of section 38a-88a of the general statutes is 1968
2316	2316	repealed and the following is substituted in lieu thereof (Effective October 1969
2317	2317	1, 2020): 1970
2318	2318	(h) No taxpayer shall be eligible for a credit under this section and 1971
2319	2319	[either] section 12-217e [or section 12-217m] for the same investment. No 1972
2320	2320	two taxpayers shall be eligible for any tax credit with respect to the same 1973 Raised Bill No. 5463
2321	2321
2322	2322
2323	2323
2324	2324	LCO No. 2364 63 of 64
2325	2325
2326	2326	investment, employee or facility. 1974
2327	2327	This act shall take effect as follows and shall amend the following
2328	2328	sections:
2329	2329
2330	2330	Section 1 October 1, 2020 12-35(a)
2331	2331	Sec. 2 October 1, 2020 12-40
2332	2332	Sec. 3 October 1, 2020 12-43
2333	2333	Sec. 4 October 1, 2020 12-44
2334	2334	Sec. 5 October 1, 2020 12-54
2335	2335	Sec. 6 October 1, 2020 12-57a(b)
2336	2336	Sec. 7 October 1, 2020 12-111(a)
2337	2337	Sec. 8 October 1, 2020 12-120a(4)
2338	2338	Sec. 9 October 1, 2020 12-121f(a)
2339	2339	Sec. 10 October 1, 2020 12-170aa
2340	2340	Sec. 11 October 1, 2020 12-208(a)
2341	2341	Sec. 12 October 1, 2020 12-214(b)
2342	2342	Sec. 13 October 1, 2020 12-219(b)
2343	2343	Sec. 14 October 1, 2020 12-217(a)(3)
2344	2344	Sec. 15 October 1, 2020 12-217zz(a)
2345	2345	Sec. 16 October 1, 2020 12-391(i)
2346	2346	Sec. 17 October 1, 2020 12-408h(b)
2347	2347	Sec. 18 October 1, 2020 12-410
2348	2348	Sec. 19 October 1, 2020 12-412(120)
2349	2349	Sec. 20 October 1, 2020 12-414(c)
2350	2350	Sec. 21 October 1, 2020 12-433
2351	2351	Sec. 22 October 1, 2020 12-438
2352	2352	Sec. 23 October 1, 2020 12-458(c)
2353	2353	Sec. 24 October 1, 2020 12-587
2354	2354	Sec. 25 October 1, 2020 12-587a(a)
2355	2355	Sec. 26 October 1, 2020 12-631
2356	2356	Sec. 27 October 1, 2020 12-632(a)(1)
2357	2357	Sec. 28 October 1, 2020 12-632(c)
2358	2358	Sec. 29 October 1, 2020 12-632(f)
2359	2359	Sec. 30 October 1, 2020 17b-738
2360	2360	Sec. 31 October 1, 2020 12-657
2361	2361	Sec. 32 October 1, 2020 12-699a(b)(1)
2362	2362	Sec. 33 October 1, 2020 12-701(a)(10)
2363	2363	Sec. 34 October 1, 2020 12-701(a)(24)
2364	2364	Sec. 35 October 1, 2020 12-701(a)(30)
2365	2365	Sec. 36 October 1, 2020 12-701a Raised Bill No. 5463
2366	2366
2367	2367
2368	2368
2369	2369	LCO No. 2364 64 of 64
2370	2370
2371	2371	Sec. 37 October 1, 2020 12-717(c)(5)
2372	2372	Sec. 38 October 1, 2020 12-801(4)
2373	2373	Sec. 39 October 1, 2020 4-28f(c)
2374	2374	Sec. 40 October 1, 2020 4-66k
2375	2375	Sec. 41 October 1, 2020 38a-88a(h)
2376	2376
2377	2377	Statement of Purpose:
2378	2378	To make minor and technical revisions to the tax and related statutes.
2379	2379	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
2380	2380	that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
2381	2381	underlined.]
2382	2382