Connecticut 2021 Regular Session

Connecticut House Bill HB06658 Compare Versions

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

Old	New	Differences
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5	5	LCO No. 5638 1 of 64
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7	7	General Assembly Raised Bill No. 6658
8	8	January Session, 2021
9	9	LCO No. 5638
10	10
11	11
12	12	Referred to Committee on FINANCE, REVENUE AND
13	13	BONDING
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15	15
16	16	Introduced by:
17	17	(FIN)
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22	22	AN ACT CONCERNING TH E LEGISLATIVE COMMISSIONERS'
23	23	RECOMMENDATIONS FOR MINOR AND TECHNICAL REVISIONS TO
24	24	THE TAX AND RELATED STATUTES.
25	25	Be it enacted by the Senate and House of Representatives in General
26	26	Assembly convened:
27	27
28	28	Section 1. Subsection (a) of section 12-35 of the general statutes is 1
29	29	repealed and the following is substituted in lieu thereof (Effective October 2
30	30	1, 2021): 3
31	31	(a) (1) Wherever used in this chapter, unless otherwise provided, 4
32	32	"state collection agency" includes the Treasurer, the Commissioner of 5
33	33	Revenue Services and any other state official, board or commission 6
34	34	authorized by law to collect taxes payable to the state and any duly 7
35	35	appointed deputy of any such official, board or commission; "tax" 8
36	36	includes not only the principal of any tax but also all interest, penalties, 9
37	37	fees and other charges added thereto by law; and "serving officer" 10
38	38	includes any state marshal, constable or employee of such state 11
39	39	collection agency designated for such purpose by a state collection 12
40	40	agency and any person so designated by the Labor Commissioner. 13 Raised Bill No. 6658
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42	42
43	43
44	44	LCO No. 5638 2 of 64
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46	46	(2) Upon the failure of any person to pay any tax, except any tax 14
47	47	under chapter 216, due the state within thirty days from its due date, the 15
48	48	state collection agency charged by law with its collection shall add 16
49	49	thereto such penalty or interest or both as are prescribed by law, 17
50	50	provided, (A) if any statutory penalty is not specified, there may be 18
51	51	added a penalty in the amount of ten per cent of the whole or such part 19
52	52	of the principal of the tax as is unpaid or fifty dollars, whichever amount 20
53	53	is greater, and [provided,] (B) if any statutory interest is not specified, 21
54	54	there shall be added interest at the rate of one per cent of the whole or 22
55	55	such part of the principal of the tax as is unpaid for each month or 23
56	56	fraction thereof, from the due date of such tax to the date of payment. 24
57	57	(3) Upon the failure of any person to pay any tax, except any tax 25
58	58	under chapter 216, due within thirty days of its due date, the state 26
59	59	collection agency charged by law with the collection of such tax may 27
60	60	make out and sign a warrant directed to any serving officer for distraint 28
61	61	upon any property of such person found within the state, whether real 29
62	62	or personal. An itemized bill shall be attached thereto, certified by the 30
63	63	state collection agency issuing such warrant as a true statement of the 31
64	64	amount due from such person. 32
65	65	(A) Such warrant shall have the same force and effect as an execution 33
66	66	issued pursuant to chapter 906. Such warrant may be levied on any real 34
67	67	property or tangible or intangible personal property of such person, and 35
68	68	sale made pursuant to such warrant in the same manner and with the 36
69	69	same force and effect as a levy of sale pursuant to an execution. In 37
70	70	addition thereto, if such warrant has been issued by the Commissioner 38
71	71	of Revenue Services, [his] the commissioner's deputy, the Labor 39
72	72	Commissioner, the executive director of the Employment Security 40
73	73	Division or any person in the Employment Security Division in a 41
74	74	position equivalent to or higher than the position presently held by a 42
75	75	revenue examiner four, said serving officer shall be authorized to place 43
76	76	a keeper in any place of business and it shall be such keeper's duty to 44
77	77	secure the income of such business for the state and, when it is in the 45
78	78	best interest of the state, to force cessation of such business operation. In 46
79	79	addition, the Attorney General may collect any such tax by civil action. 47 Raised Bill No. 6658
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83	83	LCO No. 5638 3 of 64
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85	85	Each serving officer so receiving a warrant shall make a return with 48
86	86	respect to such warrant to the appropriate collection agency within a 49
87	87	period of ten days following receipt of such warrant. 50
88	88	(B) Each serving officer shall collect from such person, in addition to 51
89	89	the amount shown on such warrant, [his] such officer's fees and charges, 52
90	90	which shall be twice those authorized by statute for serving officers, 53
91	91	provided the minimum charge shall be five dollars and money collected 54
92	92	pursuant to such warrant shall be first applied to the amount of any fees 55
93	93	and charges of the serving officer. In the case of an employee of the state 56
94	94	acting as a serving officer the fees and charges collected by such 57
95	95	employee shall inure to the benefit of the state. 58
96	96	(4) For the purposes of this section, "keeper" means a person who has 59
97	97	been given authority by an officer authorized to serve a tax warrant to 60
98	98	act in the state's interest to secure the income of a business for the state 61
99	99	and, when it is in the best interest of the state, to force the cessation of 62
100	100	such business's operation, upon the failure of such business to pay taxes 63
101	101	owed to the state. 64
102	102	Sec. 2. Section 12-40 of the general statutes is repealed and the 65
103	103	following is substituted in lieu thereof (Effective October 1, 2021): 66
104	104	The assessors in each town, except as otherwise specially provided 67
105	105	by law, shall, on or before the fifteenth day of October annually, post on 68
106	106	the signposts therein, if any, or at some other exterior place near the 69
107	107	office of the town clerk, or publish in a newspaper published in such 70
108	108	town or, if no newspaper is published in such town, then in any 71
109	109	newspaper published in the state having a general circulation in such 72
110	110	town, a notice requiring all persons therein liable to pay taxes to bring 73
111	111	in a declaration of the taxable personal property belonging to them on 74
112	112	the first day of October in that year in accordance with section [12-42] 75
113	113	12-41 and the taxable personal property for which a declaration is 76
114	114	required in accordance with section 12-43, as amended by this act. 77
115	115	Sec. 3. Section 12-43 of the general statutes is repealed and the 78
116	116	following is substituted in lieu thereof (Effective October 1, 2021): 79 Raised Bill No. 6658
117	117
118	118
119	119
120	120	LCO No. 5638 4 of 64
121	121
122	122	(a) Each owner of tangible personal property located in any town for 80
123	123	three months or more during the assessment year immediately 81
124	124	preceding any assessment day, who is a nonresident of such town, shall 82
125	125	file a declaration of such personal property with the assessors of the 83
126	126	town in which the same is located on such assessment day, if located in 84
127	127	such town for three months or more in such year, otherwise, in the town 85
128	128	in which such property is located for the three months or more in such 86
129	129	year nearest to such assessment day, under the same provisions as apply 87
130	130	to residents, and such personal property shall not be liable to taxation 88
131	131	in any other town in this state. The declaration of each nonresident 89
132	132	taxpayer shall contain the nonresident's post-office and street address. 90
133	133	(b) At least thirty days before the expiration of the time for filing such 91
134	134	declaration, the assessors shall mail blank declaration forms to each 92
135	135	nonresident, or to such nonresident's attorney or agent having custody 93
136	136	of the nonresident's taxable property, or send such forms electronically 94
137	137	to such nonresident's electronic mail address or the electronic mail 95
138	138	address of such nonresident's attorney or agent, provided such 96
139	139	nonresident has requested, in writing, to receive such forms 97
140	140	electronically. If the identity or mailing address of a nonresident 98
141	141	taxpayer is not discovered until after the expiration of time for filing a 99
142	142	declaration, the assessor shall, not later than ten days after determining 100
143	143	the identity or mailing address, mail a declaration form to the 101
144	144	nonresident taxpayer. [Said] Such taxpayer shall file the declaration not 102
145	145	later than fifteen days after the date such declaration form is sent. Each 103
146	146	nonresident taxpayer who fails to file a declaration in accordance with 104
147	147	the provisions of this section shall be subject to the penalty provided in 105
148	148	subsection (e) of section 12-41. 106
149	149	(c) As used in this section, "nonresident" means a person who does 107
150	150	not reside in the town in which such person's tangible personal property 108
151	151	is located on the assessment day, or a company, corporation, limited 109
152	152	liability company, partnership or any other type of business enterprise 110
153	153	that does not have an established place for conducting business in such 111
154	154	town on the assessment day. 112 Raised Bill No. 6658
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157	157
158	158	LCO No. 5638 5 of 64
159	159
160	160	Sec. 4. Section 12-44 of the general statutes is repealed and the 113
161	161	following is substituted in lieu thereof (Effective October 1, 2021): 114
162	162	Twenty-five per cent of the amount of the valuation of any property 115
163	163	taxable by any city, borough, school district, fire district or other 116
164	164	municipal association which bases its grand list upon that of the town 117
165	165	in which it is situated shall be added to such amount on the assessment 118
166	166	list of such municipal association in each case in which twenty-five per 119
167	167	cent has been added to such amount by such town for the failure to file 120
168	168	a list as prescribed by section [12-42] 12-41 or 12-43, as amended by this 121
169	169	act; but such penalty shall not be in addition to that previously imposed 122
170	170	in the town assessment. 123
171	171	Sec. 5. Section 12-54 of the general statutes is repealed and the 124
172	172	following is substituted in lieu thereof (Effective October 1, 2021): 125
173	173	Each person liable to give in a declaration of such person's taxable 126
174	174	tangible personal property and failing to do so may, within sixty days 127
175	175	after the expiration of the time fixed by law for filing such declaration, 128
176	176	be notified in writing by the [assessors] assessor or a majority of [them] 129
177	177	the board of assessors to appear before them to be examined under oath 130
178	178	as to such person's property liable to taxation and for the purpose of 131
179	179	verifying a declaration made out by them under the provisions of 132
180	180	section [12-42] 12-41. Any person who wilfully neglects or refuses to 133
181	181	appear before the assessors and make oath as to such person's taxable 134
182	182	property within ten days after having been so notified or who, having 135
183	183	appeared, refuses to answer shall be fined not more than one thousand 136
184	184	dollars. The assessors shall promptly notify the proper prosecuting 137
185	185	officers of any violation of any provision of this section. Nothing in this 138
186	186	section shall be construed to preclude the assessor from performing an 139
187	187	audit of such person's taxable personal property, as provided in section 140
188	188	12-53. 141
189	189	Sec. 6. Subsection (b) of section 12-57a of the general statutes is 142
190	190	repealed and the following is substituted in lieu thereof (Effective October 143
191	191	1, 2021): 144 Raised Bill No. 6658
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194	194
195	195	LCO No. 5638 6 of 64
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197	197	(b) Whenever any such lessee of personal property fails to file the 145
198	198	information required in this section, it shall be assumed that any such 146
199	199	property in the lessee's possession is owned by the lessee, who shall be 147
200	200	subject to the penalty as provided in section [12-42] 12-41 in the same 148
201	201	manner as any owner of personal property who fails to file a personal 149
202	202	property declaration as required. 150
203	203	Sec. 7. Subsection (a) of section 12-111 of the general statutes is 151
204	204	repealed and the following is substituted in lieu thereof (Effective October 152
205	205	1, 2021): 153
206	206	(a) (1) Any person, including any lessee of real property whose lease 154
207	207	has been recorded as provided in section 47-19 and who is bound under 155
208	208	the terms of a lease to pay real property taxes and any person to whom 156
209	209	title to such property has been transferred since the assessment date, 157
210	210	claiming to be aggrieved by the doings of the assessors of such town 158
211	211	may appeal therefrom to the board of assessment appeals. Such appeal 159
212	212	shall be filed, in writing, on or before February twentieth. The written 160
213	213	appeal shall include, but is not limited to, the property owner's name, 161
214	214	name and position of the signer, description of the property which is the 162
215	215	subject of the appeal, name and mailing address of the party to be sent 163
216	216	all correspondence by the board of assessment appeals, reason for the 164
217	217	appeal, appellant's estimate of value, signature of property owner, or 165
218	218	duly authorized agent of the property owner, and date of signature. 166
219	219	(2) The board shall notify each aggrieved taxpayer who filed a written 167
220	220	appeal in the proper form and in a timely manner, no later than March 168
221	221	first immediately following the assessment date, of the date, time and 169
222	222	place of the appeal hearing. Such notice shall be sent no later than seven 170
223	223	calendar days preceding the hearing date except that the board may 171
224	224	elect not to conduct an appeal hearing for any commercial, industrial, 172
225	225	utility or apartment property with an assessed value greater than one 173
226	226	million dollars. The board shall, not later than March first, notify the 174
227	227	appellant that the board has elected not to conduct an appeal hearing. 175
228	228	An appellant whose appeal will not be heard by the board may appeal 176
229	229	directly to the Superior Court pursuant to section 12-117a. 177 Raised Bill No. 6658
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232	232
233	233	LCO No. 5638 7 of 64
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235	235	(3) The board shall determine all appeals for which the board 178
236	236	conducts an appeal hearing and send written notification of the final 179
237	237	determination of such appeals to each such person within one week 180
238	238	after such determination has been made. Such written notification shall 181
239	239	include information describing the property owner's right to appeal the 182
240	240	determination of such board. Such board may equalize and adjust the 183
241	241	grand list of such town and may increase or decrease the assessment of 184
242	242	any taxable property or interest therein and may add an assessment for 185
243	243	property omitted by the assessors which should be added thereto; and 186
244	244	may add to the grand list the name of any person omitted by the 187
245	245	assessors and owning taxable property in such town, placing therein all 188
246	246	property liable to taxation which it has reason to believe is owned by 189
247	247	such person, at the percentage of its actual valuation, as determined by 190
248	248	the assessors in accordance with the provisions of sections 12-64 and 12-191
249	249	71, from the best information that it can obtain. [, and if] If such property 192
250	250	should have been included in the declaration, as required by section [12-193
251	251	42] 12-41 or 12-43, as amended by this act, [it] the board shall add thereto 194
252	252	twenty-five per cent of such assessment; but, before proceeding to 195
253	253	increase the assessment of any person or to add to the grand list the 196
254	254	name of any person so omitted, [it] the board shall mail to such person, 197
255	255	postage paid, at least one week before making such increase or addition, 198
256	256	a written or printed notice addressed to such person at the town in 199
257	257	which such person resides, to appear before such board and show cause 200
258	258	why such increase or addition should not be made. 201
259	259	(4) When the board increases or decreases the gross assessment of any 202
260	260	taxable real property or interest therein, the amount of such gross 203
261	261	assessment shall be fixed until the assessment year in which the 204
262	262	municipality next implements a revaluation of all real property 205
263	263	pursuant to section 12-62, unless the assessor increases or decreases the 206
264	264	gross assessment of the property to [(1)] (A) comply with an order of a 207
265	265	court of jurisdiction, [(2)] (B) reflect an addition for new construction, 208
266	266	[(3)] (C) reflect a reduction for damage or demolition, or [(4)] (D) correct 209
267	267	a factual error by issuance of a certificate of correction. Notwithstanding 210
268	268	the provisions of this subsection, if, prior to the next revaluation, the 211 Raised Bill No. 6658
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272	272	LCO No. 5638 8 of 64
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274	274	assessor increases or decreases a gross assessment established by the 212
275	275	board for any other reason, the assessor shall submit a written 213
276	276	explanation to the board setting forth the reason for such increase or 214
277	277	decrease. The assessor shall also append the written explanation to the 215
278	278	property card for the real estate parcel whose gross assessment was 216
279	279	increased or decreased. 217
280	280	Sec. 8. Subdivision (4) of section 12-120a of the general statutes is 218
281	281	repealed and the following is substituted in lieu thereof (Effective October 219
282	282	1, 2021): 220
283	283	(4) (A) For purposes of taxable registered motor vehicles, such report 221
284	284	shall include the total number of motor vehicles and the total assessed 222
285	285	value of such motor vehicles for each of the following classifications 223
286	286	related to use: (i) Passenger, (ii) commercial, (iii) combination, (iv) farm, 224
287	287	and (v) any other classification; (B) for purposes of taxable vehicles 225
288	288	which are not registered and mobile manufactured homes, such report 226
289	289	shall include the total number of such vehicles and mobile 227
290	290	manufactured homes and the total assessed value for each such 228
291	291	category; (C) for purposes of all other taxable personal property, such 229
292	292	report shall include the total value of each category of such property as 230
293	293	contained in the tax list required pursuant to sections [12-42] 12-41 and 231
294	294	12-43, as amended by this act. 232
295	295	Sec. 9. Subsection (a) of section 12-121f of the general statutes is 233
296	296	repealed and the following is substituted in lieu thereof (Effective October 234
297	297	1, 2021): 235
298	298	(a) An assessment list in any town, city or borough is not invalid as 236
299	299	to the taxpayers of the taxing district as a whole because the assessor 237
300	300	committed any one or more of the errors or omissions listed in 238
301	301	subdivisions (1) to (15), inclusive, of this subsection unless an action 239
302	302	contesting the validity of the assessment list is brought within four 240
303	303	months after the assessment date and the plaintiff establishes that the 241
304	304	assessor's error or omission will produce a substantial injustice to the 242
305	305	taxpayers as a whole: 243 Raised Bill No. 6658
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307	307
308	308
309	309	LCO No. 5638 9 of 64
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311	311	(1) The assessor failed to give the legal notice required by section 12-244
312	312	40, as amended by this act, that all persons liable to pay taxes in the 245
313	313	taxing district must, when required by law, bring in written or printed 246
314	314	lists of the taxable property belonging to them; 247
315	315	(2) The assessor received a list that is either not sworn to or not signed 248
316	316	by the person giving that list as required by section 12-49; 249
317	317	(3) The assessor received a list after the deadline specified by section 250
318	318	[12-42] 12-41 but neglected to fill out a list of the property described and 251
319	319	add to the assessment the penalty set by said section [12-42] for failing 252
320	320	to file before the deadline; 253
321	321	(4) The assessor failed to give the notice required by subsection (c) of 254
322	322	section 12-53 after adding property to the list of any person or 255
323	323	corporation making a sworn list; 256
324	324	(5) The assessor failed to give the notice required by subsection (c) of 257
325	325	section 12-53 after making out a list for a person or corporation that was 258
326	326	liable to pay taxes and failed to give a required list; 259
327	327	(6) The assessor failed to assess and set house lots separately in lists 260
328	328	as land as required by section [12-42] 12-63; 261
329	329	(7) The assessor failed to sign any assessment list, or did not sign the 262
330	330	assessment list of a town, city or borough collectively but signed the 263
331	331	assessment list individually for districts in the town, city or borough; 264
332	332	(8) The assessor failed, as required by subsection (a) of section 12-55, 265
333	333	to arrange an assessment list in alphabetical order, or to lodge the list in 266
334	334	the required office on or before the day designated by law, or at all; 267
335	335	(9) The assessor decreased valuations after the day on which the 268
336	336	assessment list was lodged or was required by law to be lodged in the 269
337	337	required office, but before the date on which the abstract of such list was 270
338	338	transmitted or was required to be transmitted to the Secretary of the 271
339	339	Office of Policy and Management; 272 Raised Bill No. 6658
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341	341
342	342
343	343	LCO No. 5638 10 of 64
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345	345	(10) The assessor failed, as required by section 12-42, to fill out a list 273
346	346	for any person or corporation that failed to return a required list; 274
347	347	(11) The assessor incorrectly made an assessment list abstract 275
348	348	required by subsection (a) of section 12-55; 276
349	349	(12) The assessor failed to compare, sign, return, date or make oath to 277
350	350	an abstract of an assessment list of his or her town, as required by law, 278
351	351	or omitted from an abstract any part of the list of any person; 279
352	352	(13) The assessor did not take the oath required by law; 280
353	353	(14) The assessor failed to return to a district clerk an assessment list 281
354	354	of the district assessment; or 282
355	355	(15) The assessor omitted from the assessment list the taxable 283
356	356	property of any person or corporation liable to pay taxes. 284
357	357	Sec. 10. Section 12-170aa of the general statutes is repealed and the 285
358	358	following is substituted in lieu thereof (Effective October 1, 2021): 286
359	359	There is established, for the assessment year commencing October 1, 287
360	360	1985, and each assessment year thereafter, a revised state program of 288
361	361	property tax relief for certain elderly homeowners as determined in 289
362	362	accordance with subsection (b) of this section, and additionally for the 290
363	363	assessment year commencing October 1, 1986, and each assessment year 291
364	364	thereafter, the property tax relief benefits of such program are made 292
365	365	available to certain homeowners who are permanently and totally 293
366	366	disabled as determined in accordance with said subsection. [(b) of this 294
367	367	section.] 295
368	368	(b) (1) The program established by this section shall provide for a 296
369	369	reduction in property tax, except in the case of benefits payable as a 297
370	370	grant under certain circumstances in accordance with provisions in 298
371	371	subsection (j) of this section, applicable to the assessed value of certain 299
372	372	real property, determined in accordance with subsection (c) of this 300
373	373	section, for any (A) owner of real property, including any owner of real 301
374	374	property held in trust for such owner, provided such owner or such 302 Raised Bill No. 6658
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376	376
377	377
378	378	LCO No. 5638 11 of 64
379	379
380	380	owner and such owner's spouse are the grantor and beneficiary of such 303
381	381	trust, (B) tenant for life or tenant for a term of years liable for property 304
382	382	tax under section 12-48, or (C) resident of a multiple-dwelling complex 305
383	383	under certain contractual conditions as provided in [said] subsection (j) 306
384	384	of this section, who (i) at the close of the preceding calendar year has 307
385	385	attained age sixty-five or over, or whose spouse domiciled with such 308
386	386	homeowner, has attained age sixty-five or over at the close of the 309
387	387	preceding calendar year, or is fifty years of age or over and the surviving 310
388	388	spouse of a homeowner who at the time of [his] such homeowner's 311
389	389	death had qualified and was entitled to tax relief under this section, 312
390	390	provided such spouse was domiciled with such homeowner at the time 313
391	391	of [his] such homeowner's death, or (ii) at the close of the preceding 314
392	392	calendar year has not attained age sixty-five and is eligible in accordance 315
393	393	with applicable federal regulations to receive permanent total disability 316
394	394	benefits under Social Security, or has not been engaged in employment 317
395	395	covered by Social Security and accordingly has not qualified for benefits 318
396	396	thereunder but who has become qualified for permanent total disability 319
397	397	benefits under any federal, state or local government retirement or 320
398	398	disability plan, including the Railroad Retirement Act and any 321
399	399	government-related teacher's retirement plan, determined by the 322
400	400	Secretary of the Office of Policy and Management to contain 323
401	401	requirements in respect to qualification for such permanent total 324
402	402	disability benefits [which] that are comparable to such requirements 325
403	403	under Social Security; and in addition to qualification under clause (i) 326
404	404	or (ii) [above] of this subdivision, whose taxable and nontaxable income, 327
405	405	the total of which shall hereinafter be called "qualifying income", in the 328
406	406	tax year of such homeowner ending immediately preceding the date of 329
407	407	application for benefits under the program in this section, was not in 330
408	408	excess of sixteen thousand two hundred dollars, if unmarried, or twenty 331
409	409	thousand dollars, jointly with spouse if married, subject to adjustments 332
410	410	in accordance with subdivision (2) of this subsection, evidence of which 333
411	411	income shall be required in the form of a signed affidavit to be submitted 334
412	412	to the assessor in the municipality in which application for benefits 335
413	413	under this section is filed. The amount of any Medicaid payments made 336
414	414	on behalf of such homeowner or the spouse of such homeowner shall 337 Raised Bill No. 6658
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416	416
417	417
418	418	LCO No. 5638 12 of 64
419	419
420	420	not constitute income. The amount of tax reduction provided under this 338
421	421	section, determined in accordance with and subject to the variable 339
422	422	factors in the schedule of amounts of tax reduction in subsection (c) of 340
423	423	this section, shall be allowed only with respect to a residential dwelling 341
424	424	owned by such qualified homeowner and used as such homeowner's 342
425	425	primary place of residence. If title to real property or a tenancy interest 343
426	426	liable for real property taxes is recorded in the name of such qualified 344
427	427	homeowner or his spouse making a claim and qualifying under this 345
428	428	section and any other person or persons, the claimant hereunder shall 346
429	429	be entitled to pay his fractional share of the tax on such property 347
430	430	calculated in accordance with the provisions of this section, and such 348
431	431	other person or persons shall pay his or their fractional share of the tax 349
432	432	without regard for the provisions of this section, unless also qualified 350
433	433	hereunder. For the purposes of this section, a "mobile manufactured 351
434	434	home", as defined in section 12-63a, or a dwelling on leased land, 352
435	435	including but not limited to a modular home, shall be deemed to be real 353
436	436	property and the word "taxes" shall not include special assessments, 354
437	437	interest and lien fees. 355
438	438	(2) The amounts of qualifying income as provided in this section shall 356
439	439	be adjusted annually in a uniform manner to reflect the annual inflation 357
440	440	adjustment in Social Security income, with each such adjustment of 358
441	441	qualifying income determined to the nearest one hundred dollars. Each 359
442	442	such adjustment of qualifying income shall be prepared by the Secretary 360
443	443	of the Office of Policy and Management in relation to the annual 361
444	444	inflation adjustment in Social Security, if any, becoming effective at any 362
445	445	time during the twelve-month period immediately preceding the first 363
446	446	day of October each year and the amount of such adjustment shall be 364
447	447	distributed to the assessors in each municipality not later than the thirty-365
448	448	first day of December next following. 366
449	449	(3) For purposes of determining qualifying income under subdivision 367
450	450	(1) of this subsection with respect to a married homeowner who submits 368
451	451	an application for tax reduction in accordance with this section, the 369
452	452	Social Security income of the spouse of such homeowner shall not be 370
453	453	included in the qualifying income of such homeowner, for purposes of 371 Raised Bill No. 6658
454	454
455	455
456	456
457	457	LCO No. 5638 13 of 64
458	458
459	459	determining eligibility for benefits under this section, if such spouse is 372
460	460	a resident of a health care or nursing home facility in this state receiving 373
461	461	payment related to such spouse under the Title XIX Medicaid program. 374
462	462	An applicant who is legally separated pursuant to the provisions of 375
463	463	section 46b-40, as of the thirty-first day of December preceding the date 376
464	464	on which such person files an application for a grant in accordance with 377
465	465	subsection (a) of this section, may apply as an unmarried person and 378
466	466	shall be regarded as such for purposes of determining qualifying income 379
467	467	under said subsection. 380
468	468	(c) The amount of reduction in property tax provided under this 381
469	469	section shall, subject to the provisions of subsection (d) of this section, 382
470	470	be determined in accordance with the following schedule: 383
471	471
472	472	T1 Qualifying Income Tax Reduction Tax Reduction
473	473	T2 As Percentage For Any Year
474	474	T3 Over Not Exceeding Of Property Tax
475	475	T4 Married Homeowners Maximum Minimum
476	476	T5 $ 0 $11,700 50% $1,250 $400
477	477	T6 11,700 15,900 40 1,000 350
478	478	T7 15,900 19,700 30 750 250
479	479	T8 19,700 23,600 20 500 150
480	480	T9 23,600 28,900 10 250 150
481	481	T10 28,900 None
482	482	T11 Unmarried Homeowners
483	483	T12 $ 0 $11,700 40% $1,000 $350
484	484	T13 11,700 15,900 30 750 250
485	485	T14 15,900 19,700 20 500 150
486	486	T15 19,700 23,600 10 250 150
487	487	T16 23,600 None
488	488
489	489	(d) Any homeowner qualified for tax reduction in accordance with 384 Raised Bill No. 6658
490	490
491	491
492	492
493	493	LCO No. 5638 14 of 64
494	494
495	495	subsection (b) of this section in an amount to be determined under the 385
496	496	schedule of such tax reduction in subsection (c) of this section, shall in 386
497	497	no event receive less in tax reduction than the minimum amount of such 387
498	498	reduction applicable to the qualifying income of such homeowner 388
499	499	according to the schedule in said subsection (c). 389
500	500	(e) (1) Any claim for tax reduction under this section shall be 390
501	501	submitted for approval, on the application form prepared for such 391
502	502	purpose by the Secretary of the Office of Policy and Management, in the 392
503	503	first year claim for such tax relief is filed and biennially thereafter. The 393
504	504	amount of tax reduction approved shall be applied to the real property 394
505	505	tax payable by the homeowner for the assessment year in which such 395
506	506	application is submitted and approved. If any such homeowner has 396
507	507	qualified for tax reduction under this section, the tax reduction 397
508	508	determined shall, when possible, be applied and prorated uniformly 398
509	509	over the number of installments in which the real property tax is due 399
510	510	and payable to the municipality in which [he] such homeowner resides. 400
511	511	In the case of any homeowner who is eligible for tax reduction under 401
512	512	this section as a result of increases in qualifying income, [effective with 402
513	513	respect to the assessment year commencing October 1, 1987,] under the 403
514	514	schedule of qualifying income and tax reduction in subsection (c) of this 404
515	515	section, exclusive of any such increases related to [social security] Social 405
516	516	Security adjustments in accordance with subsection (b) of this section, 406
517	517	the total amount of tax reduction to which such homeowner is entitled 407
518	518	shall be credited and uniformly prorated against property tax 408
519	519	installment payments applicable to such homeowner's residence 409
520	520	[which] that become due after such homeowner's application for tax 410
521	521	reduction under this section is accepted. In the event that a homeowner 411
522	522	has paid in full the amount of property tax applicable to such 412
523	523	homeowner's residence, regardless of whether the municipality requires 413
524	524	the payment of property taxes in one or more installments, such 414
525	525	municipality shall make payment to such homeowner in the amount of 415
526	526	the tax reduction allowed. The municipality shall be reimbursed for the 416
527	527	amount of such payment in accordance with subsection (g) of this 417
528	528	section. 418 Raised Bill No. 6658
529	529
530	530
531	531
532	532	LCO No. 5638 15 of 64
533	533
534	534	(2) In respect to such application required biennially after the filing 419
535	535	and approval for the first year, the tax assessor in each municipality 420
536	536	shall notify each such homeowner concerning application requirements 421
537	537	by regular mail not later than February first, annually enclosing a copy 422
538	538	of the required application form. Such homeowner may submit such 423
539	539	application to the assessor by mail, provided it is received by the 424
540	540	assessor not later than April fifteenth in the assessment year with 425
541	541	respect to which such tax reduction is claimed. Not later than April 426
542	542	thirtieth of such year the assessor shall notify, by mail evidenced by a 427
543	543	certificate of mailing, any such homeowner for whom such application 428
544	544	was not received by said April fifteenth concerning application 429
545	545	requirements and such homeowner shall be required not later than May 430
546	546	fifteenth to submit such application personally or, for reasonable cause, 431
547	547	by a person acting on behalf of such taxpayer as approved by the 432
548	548	assessor. In the year immediately following any year in which such 433
549	549	homeowner has submitted application and qualified for tax reduction 434
550	550	in accordance with this section, such homeowner shall be presumed, 435
551	551	without filing application therefor, to be qualified for tax reduction in 436
552	552	accordance with the schedule in subsection (c) of this section in the same 437
553	553	percentage of property tax as allowed in the year immediately 438
554	554	preceding. 439
555	555	(3) If any homeowner has qualified and received tax reduction under 440
556	556	this section and subsequently in any calendar year has qualifying 441
557	557	income in excess of the maximum described in this section, such 442
558	558	homeowner shall notify the tax assessor on or before the next filing date 443
559	559	and shall be denied tax reduction under this section for the assessment 444
560	560	year and any subsequent year or until such homeowner has reapplied 445
561	561	and again qualified for benefits under this section. Any such person who 446
562	562	fails to so notify the tax assessor of his disqualification shall refund all 447
563	563	amounts of tax reduction improperly taken and be fined not more than 448
564	564	five hundred dollars. 449
565	565	(f) (1) Any homeowner, believing such homeowner is entitled to tax 450
566	566	reduction benefits under this section for any assessment year, shall 451
567	567	make application as required in subsection (e) of this section, to the 452 Raised Bill No. 6658
568	568
569	569
570	570
571	571	LCO No. 5638 16 of 64
572	572
573	573	assessor of the municipality in which the homeowner resides, for such 453
574	574	tax reduction at any time from February first to and including May 454
575	575	fifteenth of the year in which tax reduction is claimed. A homeowner 455
576	576	may make application to the secretary prior to August fifteenth of the 456
577	577	claim year for an extension of the application period. The secretary may 457
578	578	grant such extension in the case of extenuating circumstance due to 458
579	579	illness or incapacitation as evidenced by a certificate signed by a 459
580	580	physician or an advanced practice registered nurse to that extent, or if 460
581	581	the secretary determines there is good cause for doing so. Such 461
582	582	application for tax reduction benefits shall be submitted on a form 462
583	583	prescribed and furnished by the secretary to the assessor. In making 463
584	584	application the homeowner shall present to such assessor, in 464
585	585	substantiation of such homeowner's application, a copy of such 465
586	586	homeowner's federal income tax return, including a copy of the Social 466
587	587	Security statement of earnings for such homeowner, and that of such 467
588	588	homeowner's spouse, if filed separately, for such homeowner's taxable 468
589	589	year ending immediately prior to the submission of such application, or 469
590	590	if not required to file a return, such other evidence of qualifying income 470
591	591	in respect to such taxable year as may be required by the assessor. 471
592	592	(2) When the assessor is satisfied that the applying homeowner is 472
593	593	entitled to tax reduction in accordance with this section, such assessor 473
594	594	shall issue a certificate of credit, in such form as the secretary may 474
595	595	prescribe and supply showing the amount of tax reduction allowed. A 475
596	596	duplicate of such certificate shall be delivered to the applicant and the 476
597	597	tax collector of the municipality and the assessor shall keep the fourth 477
598	598	copy of such certificate and a copy of the application. Any homeowner 478
599	599	who, for the purpose of obtaining a tax reduction under this section, 479
600	600	wilfully fails to disclose all matters related thereto or with intent to 480
601	601	defraud makes false statement shall refund all property tax credits 481
602	602	improperly taken and shall be fined not more than five hundred dollars. 482
603	603	(3) Applications filed under this section shall not be open for public 483
604	604	inspection. 484
605	605	(g) (1) On or before July first, annually, each municipality shall 485 Raised Bill No. 6658
606	606
607	607
608	608
609	609	LCO No. 5638 17 of 64
610	610
611	611	submit to the secretary a claim for the tax reductions approved under 486
612	612	this section in relation to the assessment list of October first immediately 487
613	613	preceding. On or after December [1, 1987] first, annually, any 488
614	614	municipality that neglects to transmit to the secretary the claim as 489
615	615	required by this section shall forfeit two hundred fifty dollars to the 490
616	616	state, except that the secretary may waive such forfeiture in accordance 491
617	617	with procedures and standards established by regulations adopted in 492
618	618	accordance with chapter 54. 493
619	619	(2) Subject to procedures for review and approval of such data 494
620	620	pursuant to section 12-120b, said secretary shall, on or before December 495
621	621	fifteenth next following, certify to the Comptroller the amount due each 496
622	622	municipality as reimbursement for loss of property tax revenue related 497
623	623	to the tax reductions allowed under this section, except that the 498
624	624	secretary may reduce the amount due as reimbursement under this 499
625	625	section by up to one hundred per cent for any municipality that is not 500
626	626	eligible for a grant under section 32-9s. The Comptroller shall draw an 501
627	627	order on the Treasurer on or before the fifth business day following 502
628	628	December fifteenth and the Treasurer shall pay the amount due each 503
629	629	municipality not later than the thirty-first day of December. 504
630	630	(3) Any claimant aggrieved by the results of the secretary's review 505
631	631	shall have the rights of appeal as set forth in section 12-120b. The 506
632	632	amount of the grant payable to each municipality in any year in 507
633	633	accordance with this section shall be reduced proportionately in the 508
634	634	event that the total of such grants in such year exceeds the amount 509
635	635	appropriated for the purposes of this section with respect to such year. 510
636	636	(h) Any person who is the owner of a residential dwelling on leased 511
637	637	land, including any such person who is a sublessee under terms of the 512
638	638	lease agreement applicable to such land, shall be entitled to claim tax 513
639	639	relief under the provisions of this section, subject to all requirements 514
640	640	therein except as provided in this [subdivision] subsection, with respect 515
641	641	to property taxes paid by such person on the assessed value of such 516
642	642	dwelling, provided (1) the dwelling is such person's principal place of 517
643	643	residence, (2) such lease or sublease requires that such person as the 518 Raised Bill No. 6658
644	644
645	645
646	646
647	647	LCO No. 5638 18 of 64
648	648
649	649	lessee or sublessee, whichever is applicable, pay all property taxes 519
650	650	related to the dwelling and (3) such lease or sublease is recorded in the 520
651	651	land records of the town. 521
652	652	(i) (1) If any person with respect to whom a claim for tax reduction in 522
653	653	accordance with this section has been approved for any assessment year 523
654	654	transfers, assigns, grants or otherwise conveys on or after the first day 524
655	655	of October but prior to the first day of August in such assessment year 525
656	656	the interest in real property to which such claim for tax credit is related, 526
657	657	regardless of whether such transfer, assignment, grant or conveyance is 527
658	658	voluntary or involuntary, the amount of such tax credit shall be a pro 528
659	659	rata portion of the amount otherwise applicable in such assessment year 529
660	660	to be determined by a fraction the numerator of which shall be the 530
661	661	number of full months from the first day of October in such assessment 531
662	662	year to the date of such conveyance and the denominator of which shall 532
663	663	be twelve. If such conveyance occurs in the month of October the 533
664	664	grantor shall be disqualified for tax credit in such assessment year. The 534
665	665	grantee shall be required within a period not exceeding ten days 535
666	666	immediately following the date of such conveyance to notify the 536
667	667	assessor thereof, or in the absence of such notice, upon determination 537
668	668	by the assessor that such transfer, assignment, grant or conveyance has 538
669	669	occurred, the assessor shall [(1)] (A) determine the amount of tax 539
670	670	reduction to which the grantor is entitled for such assessment year with 540
671	671	respect to the interest in real property conveyed and notify the tax 541
672	672	collector of the reduced amount of tax reduction applicable to such 542
673	673	interest, and [(2)] (B) notify the Secretary of the Office of Policy and 543
674	674	Management on or before the October first immediately following the 544
675	675	end of the assessment year in which such conveyance occurs of the 545
676	676	reduction in such tax reduction for purposes of a corresponding 546
677	677	adjustment in the amount of state payment to the municipality next 547
678	678	following as reimbursement for the revenue loss related to such tax 548
679	679	reductions. On or after December [1, 1987] first, annually, any 549
680	680	municipality [which] that neglects to transmit to the Secretary of the 550
681	681	Office of Policy and Management the claim as required by this section 551
682	682	shall forfeit two hundred fifty dollars to the state provided the secretary 552 Raised Bill No. 6658
683	683
684	684
685	685
686	686	LCO No. 5638 19 of 64
687	687
688	688	may waive such forfeiture in accordance with procedures and standards 553
689	689	established by regulations adopted in accordance with chapter 54. 554
690	690	(2) Upon receipt of such notice from the assessor, the tax collector 555
691	691	shall, if such notice is received after the tax due date in the municipality, 556
692	692	within ten days thereafter mail or hand a bill to the grantee stating the 557
693	693	additional amount of tax due as determined by the assessor. Such tax 558
694	694	shall be due and payable and collectible as other property taxes and 559
695	695	subject to the same liens and processes of collection, provided such tax 560
696	696	shall be due and payable in an initial or single installment not sooner 561
697	697	than thirty days after the date such bill is mailed or handed to the 562
698	698	grantee and in equal amounts in any remaining, regular installments as 563
699	699	the same are due and payable. 564
700	700	(j) (1) Notwithstanding the intent in subsections (a) to (i), inclusive, 565
701	701	of this section to provide for benefits in the form of property tax 566
702	702	reduction applicable to persons liable for payment of such property tax 567
703	703	and qualified in accordance with requirements related to age and 568
704	704	income as provided in subsection (b) of this section, a certain annual 569
705	705	benefit, determined in amount under the provisions of subsections (c) 570
706	706	and (d) of this section but payable in a manner as prescribed in this 571
707	707	subsection, shall be provided with respect to any person who (A) is 572
708	708	qualified in accordance with said requirements related to age and 573
709	709	income as provided in subsection (b) of this section, including 574
710	710	provisions concerning such person's spouse, and (B) is a resident of a 575
711	711	dwelling unit within a multiple-dwelling complex containing dwelling 576
712	712	units for occupancy by certain elderly persons under terms of a contract 577
713	713	between such resident and the owner of such complex, in accordance 578
714	714	with which contract such resident occupies a certain dwelling unit 579
715	715	subject to the express provision that such resident has no legal title, 580
716	716	interest or leasehold estate in the real or personal property of such 581
717	717	complex, and under the terms of which contract such resident agrees to 582
718	718	pay the owner of the complex a fee, as a condition precedent to 583
719	719	occupancy and a monthly or other such periodic fee thereafter as a 584
720	720	condition of continued occupancy. In no event shall any such resident 585
721	721	be qualified for benefits payable in accordance with this subsection if, as 586 Raised Bill No. 6658
722	722
723	723
724	724
725	725	LCO No. 5638 20 of 64
726	726
727	727	determined by the assessor in the municipality in which such complex 587
728	728	is situated, such resident's contract with the owner of such complex, or 588
729	729	occupancy by such resident (i) confers upon such resident any 589
730	730	ownership interest in the dwelling unit occupied or in such complex, or 590
731	731	(ii) establishes a contract of lease of any type for the dwelling unit 591
732	732	occupied by such resident. 592
733	733	(2) The amount of annual benefit payable in accordance with this 593
734	734	subsection to any such resident, qualified as provided in subdivision (1) 594
735	735	of this subsection, shall be determined in relation to an assumed amount 595
736	736	of property tax liability applicable to the assessed value for the dwelling 596
737	737	unit which such resident occupies, as determined by the assessor in the 597
738	738	municipality in which such complex is situated. Annually, not later than 598
739	739	the first day of June, the assessor in such municipality, upon receipt of 599
740	740	an application for such benefit submitted in accordance with this 600
741	741	subsection by any such resident, shall determine, with respect to the 601
742	742	assessment list in such municipality for the assessment year 602
743	743	commencing October first immediately preceding, the portion of the 603
744	744	assessed value of the entire complex, as included in such assessment list, 604
745	745	attributable to the dwelling unit occupied by such resident. The 605
746	746	assumed property tax liability for purposes of this subsection shall be 606
747	747	the product of such assessed value and the mill rate in such municipality 607
748	748	as determined for purposes of property tax imposed on said assessment 608
749	749	list for the assessment year commencing October first immediately 609
750	750	preceding. The amount of benefit to which such resident shall be 610
751	751	entitled for such assessment year shall be equivalent to the amount of 611
752	752	tax reduction for which such resident would qualify, considering such 612
753	753	assumed property tax liability to be the actual property tax applicable 613
754	754	to such resident's dwelling unit and such resident as liable for the 614
755	755	payment of such tax, in accordance with the schedule of qualifying 615
756	756	income and tax reduction as provided in subsection (c) of this section, 616
757	757	subject to provisions concerning maximum allowable benefit for any 617
758	758	assessment year under subsections (c) and (d) of this section. The 618
759	759	amount of benefit as determined for such resident in respect to any 619
760	760	assessment year shall be payable by the state as a grant to such resident 620 Raised Bill No. 6658
761	761
762	762
763	763
764	764	LCO No. 5638 21 of 64
765	765
766	766	equivalent to the amount of property tax reduction to which such 621
767	767	resident would be entitled under subsections (a) to (i), inclusive, of this 622
768	768	section if such resident were the owner of such dwelling unit and 623
769	769	qualified for tax reduction benefits under said subsections (a) to (i), 624
770	770	inclusive. 625
771	771	(3) Any such resident entitled to a grant as provided in subdivision 626
772	772	(2) of this subsection shall be required to submit an application for such 627
773	773	grant to the assessor in the municipality in which such resident resides 628
774	774	at any time from February first to and including the fifteenth day of May 629
775	775	in the year in which such grant is claimed, on a form prescribed and 630
776	776	furnished for such purpose by the Secretary of the Office of Policy and 631
777	777	Management. Any such resident submitting an application for such 632
778	778	grant shall be required to present to the assessor, in substantiation of 633
779	779	such application, a copy of such resident's federal income tax return, 634
780	780	and if not required to file a federal income tax return, such other 635
781	781	evidence of qualifying income, receipts for money received or cancelled 636
782	782	checks, or copies thereof, and any other evidence the assessor may 637
783	783	require. Not later than the first day of July in such year, the assessor shall 638
784	784	submit to the Secretary of the Office of Policy and Management (A) a 639
785	785	copy of the application prepared by such resident, together with such 640
786	786	resident's federal income tax return, if required to file such a return, and 641
787	787	any other information submitted in relation thereto, (B) determinations 642
788	788	of the assessor concerning the assessed value of the dwelling unit in 643
789	789	such complex occupied by such resident, and (C) the amount of such 644
790	790	grant approved by the assessor. Said secretary, upon approving such 645
791	791	grant, shall certify the amount thereof and not later than the fifteenth 646
792	792	day of September immediately following submit approval for payment 647
793	793	of such grant to the State Comptroller. Not later than five business days 648
794	794	immediately following receipt of such approval for payment, the State 649
795	795	Comptroller shall draw [his or her] an order [upon] on the State 650
796	796	Treasurer and the Treasurer shall pay the amount of the grant to such 651
797	797	resident not later than the first day of October immediately following. 652
798	798	(k) If the Secretary of the Office of Policy and Management makes any 653
799	799	adjustments to the grants for tax reductions or assumed amounts of 654 Raised Bill No. 6658
800	800
801	801
802	802
803	803	LCO No. 5638 22 of 64
804	804
805	805	property tax liability claimed under this section subsequent to the 655
806	806	[Comptroller the] State Comptroller's order of payment of [said] such 656
807	807	grants in any year, the amount of such adjustment shall be reflected in 657
808	808	the next payment the Treasurer shall make to such municipality 658
809	809	pursuant to this section. 659
810	810	Sec. 11. Subsection (a) of section 12-208 of the general statutes is 660
811	811	repealed and the following is substituted in lieu thereof (Effective October 661
812	812	1, 2021): 662
813	813	(a) Any company subject to any tax or charge under this chapter that 663
814	814	is aggrieved by the action of the commissioner or the commissioner's 664
815	815	authorized agent in fixing the amount of any tax, penalty, interest or 665
816	816	charge provided for by this chapter may apply to the commissioner, in 666
817	817	writing, not later than sixty days after the notice of such action is 667
818	818	delivered or mailed to the company, for a hearing and a correction of 668
819	819	the amount of such tax, penalty, interest or charge, so fixed, setting forth 669
820	820	the reasons why such hearing should be granted and the amount in 670
821	821	which such tax, penalty, interest or charge should be reduced. The 671
822	822	commissioner shall promptly consider each such application and may 672
823	823	grant or deny the hearing requested. If the hearing is denied, the 673
824	824	applicant shall be notified forthwith. If it is granted, the commissioner 674
825	825	shall notify the applicant of the time and place fixed for such hearing. 675
826	826	After such hearing the commissioner may make such order in the 676
827	827	premises as appears to [him] the commissioner just and lawful and shall 677
828	828	furnish a copy of such order to the applicant. The commissioner may, 678
829	829	by notice in writing, at any time within three years after the date when 679
830	830	any return of any such person has been due, order a hearing on [his 680
831	831	own] the commissioner's initiative and require such person or any other 681
832	832	individual whom the commissioner believes to be in possession of 682
833	833	relevant information concerning such person to appear before the 683
834	834	commissioner or the commissioner's authorized agent with any 684
835	835	specified books of account, papers or other documents, for examination 685
836	836	under oath. 686
837	837	Sec. 12. Subsection (b) of section 12-214 of the general statutes is 687 Raised Bill No. 6658
838	838
839	839
840	840
841	841	LCO No. 5638 23 of 64
842	842
843	843	repealed and the following is substituted in lieu thereof (Effective October 688
844	844	1, 2021): 689
845	845	[(b) (1) With respect to income years commencing on or after January 690
846	846	1, 1989, and prior to January 1, 1992, any company subject to the tax 691
847	847	imposed in accordance with subsection (a) of this section shall pay, for 692
848	848	each such income year, an additional tax in an amount equal to twenty 693
849	849	per cent of the tax calculated under said subsection (a) for such income 694
850	850	year, without reduction of the tax so calculated by the amount of any 695
851	851	credit against such tax. The additional amount of tax determined under 696
852	852	this subsection for any income year shall constitute a part of the tax 697
853	853	imposed by the provisions of said subsection (a) and shall become due 698
854	854	and be paid, collected and enforced as provided in this chapter. 699
855	855	(2) With respect to income years commencing on or after January 1, 700
856	856	1992, and prior to January 1, 1993, any company subject to the tax 701
857	857	imposed in accordance with subsection (a) of this section shall pay, for 702
858	858	each such income year, an additional tax in an amount equal to ten per 703
859	859	cent of the tax calculated under said subsection (a) for such income year, 704
860	860	without reduction of the tax so calculated by the amount of any credit 705
861	861	against such tax. The additional amount of tax determined under this 706
862	862	subsection for any income year shall constitute a part of the tax imposed 707
863	863	by the provisions of said subsection (a) and shall become due and be 708
864	864	paid, collected and enforced as provided in this chapter. 709
865	865	(3) With respect to income years commencing on or after January 1, 710
866	866	2003, and prior to January 1, 2004, any company subject to the tax 711
867	867	imposed in accordance with subsection (a) of this section shall pay, for 712
868	868	each such income year, an additional tax in an amount equal to twenty 713
869	869	per cent of the tax calculated under said subsection (a) for such income 714
870	870	year, without reduction of the tax so calculated by the amount of any 715
871	871	credit against such tax. The additional amount of tax determined under 716
872	872	this subsection for any income year shall constitute a part of the tax 717
873	873	imposed by the provisions of said subsection (a) and shall become due 718
874	874	and be paid, collected and enforced as provided in this chapter. 719 Raised Bill No. 6658
875	875
876	876
877	877
878	878	LCO No. 5638 24 of 64
879	879
880	880	(4) With respect to income years commencing on or after January 1, 720
881	881	2004, and prior to January 1, 2005, any company subject to the tax 721
882	882	imposed in accordance with subsection (a) of this section shall pay, for 722
883	883	each such income year, an additional tax in an amount equal to twenty-723
884	884	five per cent of the tax calculated under said subsection (a) for such 724
885	885	income year, without reduction of the tax so calculated by the amount 725
886	886	of any credit against such tax, except that any company that pays the 726
887	887	minimum tax of two hundred fifty dollars under section 12-219 or 12-727
888	888	223c for such income year shall not be subject to the additional tax 728
889	889	imposed by this subdivision. The additional amount of tax determined 729
890	890	under this subdivision for any income year shall constitute a part of the 730
891	891	tax imposed by the provisions of said subsection (a) and shall become 731
892	892	due and be paid, collected and enforced as provided in this chapter.] 732
893	893	[(5)] (b) (1) With respect to income years commencing on or after 733
894	894	January 1, 2006, and prior to January 1, 2007, any company subject to the 734
895	895	tax imposed in accordance with subsection (a) of this section shall pay, 735
896	896	except when the tax so calculated is equal to two hundred fifty dollars, 736
897	897	for each such income year, an additional tax in an amount equal to 737
898	898	twenty per cent of the tax calculated under said subsection (a) for such 738
899	899	income year, without reduction of the tax so calculated by the amount 739
900	900	of any credit against such tax. The additional amount of tax determined 740
901	901	under this subsection for any income year shall constitute a part of the 741
902	902	tax imposed by the provisions of said subsection (a) and shall become 742
903	903	due and be paid, collected and enforced as provided in this chapter. 743
904	904	[(6)] (2) (A) With respect to income years commencing on or after 744
905	905	January 1, 2009, and prior to January 1, 2012, any company subject to the 745
906	906	tax imposed in accordance with subsection (a) of this section shall pay, 746
907	907	for each such income year, except when the tax so calculated is equal to 747
908	908	two hundred fifty dollars, an additional tax in an amount equal to ten 748
909	909	per cent of the tax calculated under said subsection (a) for such income 749
910	910	year, without reduction of the tax so calculated by the amount of any 750
911	911	credit against such tax. The additional amount of tax determined under 751
912	912	this subsection for any income year shall constitute a part of the tax 752
913	913	imposed by the provisions of said subsection (a) and shall become due 753 Raised Bill No. 6658
914	914
915	915
916	916
917	917	LCO No. 5638 25 of 64
918	918
919	919	and be paid, collected and enforced as provided in this chapter. 754
920	920	(B) Any company whose gross income for the income year was less 755
921	921	than one hundred million dollars shall not be subject to the additional 756
922	922	tax imposed under subparagraph (A) of this subdivision. This exception 757
923	923	shall not apply to companies filing a combined return for the income 758
924	924	year under section 12-223a or a unitary return under subsection (d) of 759
925	925	section 12-218d. 760
926	926	[(7)] (3) (A) With respect to income years commencing on or after 761
927	927	January 1, 2012, and prior to January 1, 2018, any company subject to the 762
928	928	tax imposed in accordance with subsection (a) of this section shall pay, 763
929	929	for each such income year, except when the tax so calculated is equal to 764
930	930	two hundred fifty dollars, an additional tax in an amount equal to 765
931	931	twenty per cent of the tax calculated under said subsection (a) for such 766
932	932	income year, without reduction of the tax so calculated by the amount 767
933	933	of any credit against such tax. The additional amount of tax determined 768
934	934	under this subsection for any income year shall constitute a part of the 769
935	935	tax imposed by the provisions of said subsection (a) and shall become 770
936	936	due and be paid, collected and enforced as provided in this chapter. 771
937	937	(B) Any company whose gross income for the income year was less 772
938	938	than one hundred million dollars shall not be subject to the additional 773
939	939	tax imposed under subparagraph (A) of this subdivision. With respect 774
940	940	to income years commencing on or after January 1, 2012, and prior to 775
941	941	January 1, 2016, this exception shall not apply to companies filing a 776
942	942	combined return for the income year under section 12-223a or a unitary 777
943	943	return under subsection (d) of section 12-218d. With respect to income 778
944	944	years commencing on or after January 1, 2016, and prior to January 1, 779
945	945	2018, this exception shall not apply to taxable members of a combined 780
946	946	group that files a combined unitary tax return. 781
947	947	[(8)] (4) (A) With respect to income years commencing on or after 782
948	948	January 1, 2018, and prior to January 1, 2021, any company subject to the 783
949	949	tax imposed in accordance with subsection (a) of this section shall pay, 784
950	950	for such income year, except when the tax so calculated is equal to two 785 Raised Bill No. 6658
951	951
952	952
953	953
954	954	LCO No. 5638 26 of 64
955	955
956	956	hundred fifty dollars, an additional tax in an amount equal to ten per 786
957	957	cent of the tax calculated under said subsection (a) for such income year, 787
958	958	without reduction of the tax so calculated by the amount of any credit 788
959	959	against such tax. The additional amount of tax determined under this 789
960	960	subsection for any income year shall constitute a part of the tax imposed 790
961	961	by the provisions of said subsection (a) and shall become due and be 791
962	962	paid, collected and enforced as provided in this chapter. 792
963	963	(B) Any company whose gross income for the income year was less 793
964	964	than one hundred million dollars shall not be subject to the additional 794
965	965	tax imposed under subparagraph (A) of this subdivision. This exception 795
966	966	shall not apply to taxable members of a combined group that files a 796
967	967	combined unitary tax return. 797
968	968	Sec. 13. Subsection (b) of section 12-219 of the general statutes is 798
969	969	repealed and the following is substituted in lieu thereof (Effective October 799
970	970	1, 2021): 800
971	971	[(b) (1) With respect to income years commencing on or after January 801
972	972	1, 1989, and prior to January 1, 1992, the additional tax imposed on any 802
973	973	company and calculated in accordance with subsection (a) of this section 803
974	974	shall, for each such income year, except when the tax so calculated is 804
975	975	equal to two hundred fifty dollars, be increased by adding thereto an 805
976	976	amount equal to twenty per cent of the additional tax so calculated for 806
977	977	such income year, without reduction of the additional tax so calculated 807
978	978	by the amount of any credit against such tax. The increased amount of 808
979	979	tax payable by any company under this section, as determined in 809
980	980	accordance with this subsection, shall become due and be paid, collected 810
981	981	and enforced as provided in this chapter. 811
982	982	(2) With respect to income years commencing on or after January 1, 812
983	983	1992, and prior to January 1, 1993, the additional tax imposed on any 813
984	984	company and calculated in accordance with subsection (a) of this section 814
985	985	shall, for each such income year, except when the tax so calculated is 815
986	986	equal to two hundred fifty dollars, be increased by adding thereto an 816
987	987	amount equal to ten per cent of the additional tax so calculated for such 817 Raised Bill No. 6658
988	988
989	989
990	990
991	991	LCO No. 5638 27 of 64
992	992
993	993	income year, without reduction of the tax so calculated by the amount 818
994	994	of any credit against such tax. The increased amount of tax payable by 819
995	995	any company under this section, as determined in accordance with this 820
996	996	subsection, shall become due and be paid, collected and enforced as 821
997	997	provided in this chapter. 822
998	998	(3) With respect to income years commencing on or after January 1, 823
999	999	2003, and prior to January 1, 2004, the additional tax imposed on any 824
1000	1000	company and calculated in accordance with subsection (a) of this section 825
1001	1001	shall, for each such income year, be increased by adding thereto an 826
1002	1002	amount equal to twenty per cent of the additional tax so calculated for 827
1003	1003	such income year, without reduction of the tax so calculated by the 828
1004	1004	amount of any credit against such tax. The increased amount of tax 829
1005	1005	payable by any company under this section, as determined in 830
1006	1006	accordance with this subsection, shall become due and be paid, collected 831
1007	1007	and enforced as provided in this chapter. 832
1008	1008	(4) With respect to income years commencing on or after January 1, 833
1009	1009	2004, and prior to January 1, 2005, the additional tax imposed on any 834
1010	1010	company and calculated in accordance with subsection (a) of this section 835
1011	1011	shall, for each such income year, be increased by adding thereto an 836
1012	1012	amount equal to twenty-five per cent of the additional tax so calculated 837
1013	1013	for such income year, without reduction of the tax so calculated by the 838
1014	1014	amount of any credit against such tax, except that any company that 839
1015	1015	pays the minimum tax of two hundred fifty dollars under this section or 840
1016	1016	section 12-223c for such income year shall not be subject to such 841
1017	1017	additional tax. The increased amount of tax payable by any company 842
1018	1018	under this subdivision, as determined in accordance with this 843
1019	1019	subsection, shall become due and be paid, collected and enforced as 844
1020	1020	provided in this chapter.] 845
1021	1021	[(5)] (b) (1) With respect to income years commencing on or after 846
1022	1022	January 1, 2006, and prior to January 1, 2007, the additional tax imposed 847
1023	1023	on any company and calculated in accordance with subsection (a) of this 848
1024	1024	section shall, for each such income year, except when the tax so 849
1025	1025	calculated is equal to two hundred fifty dollars, be increased by adding 850 Raised Bill No. 6658
1026	1026
1027	1027
1028	1028
1029	1029	LCO No. 5638 28 of 64
1030	1030
1031	1031	thereto an amount equal to twenty per cent of the additional tax so 851
1032	1032	calculated for such income year, without reduction of the tax so 852
1033	1033	calculated by the amount of any credit against such tax. The increased 853
1034	1034	amount of tax payable by any company under this section, as 854
1035	1035	determined in accordance with this subsection, shall become due and be 855
1036	1036	paid, collected and enforced as provided in this chapter. 856
1037	1037	[(6)] (2) (A) With respect to income years commencing on or after 857
1038	1038	January 1, 2009, and prior to January 1, 2012, the additional tax imposed 858
1039	1039	on any company and calculated in accordance with subsection (a) of this 859
1040	1040	section shall, for each such income year, except when the tax so 860
1041	1041	calculated is equal to two hundred fifty dollars, be increased by adding 861
1042	1042	thereto an amount equal to ten per cent of the additional tax so 862
1043	1043	calculated for such income year, without reduction of the tax so 863
1044	1044	calculated by the amount of any credit against such tax. The increased 864
1045	1045	amount of tax payable by any company under this section, as 865
1046	1046	determined in accordance with this subsection, shall become due and be 866
1047	1047	paid, collected and enforced as provided in this chapter. 867
1048	1048	(B) Any company whose gross income for the income year was less 868
1049	1049	than one hundred million dollars shall not be subject to the additional 869
1050	1050	tax imposed under subparagraph (A) of this subdivision. This exception 870
1051	1051	shall not apply to companies filing a combined return for the income 871
1052	1052	year under section 12-223a or a unitary return under subsection (d) of 872
1053	1053	section 12-218d. 873
1054	1054	[(7)] (3) (A) With respect to income years commencing on or after 874
1055	1055	January 1, 2012, and prior to January 1, 2018, the additional tax imposed 875
1056	1056	on any company and calculated in accordance with subsection (a) of this 876
1057	1057	section shall, for each such income year, except when the tax so 877
1058	1058	calculated is equal to two hundred fifty dollars, be increased by adding 878
1059	1059	thereto an amount equal to twenty per cent of the additional tax so 879
1060	1060	calculated for such income year, without reduction of the tax so 880
1061	1061	calculated by the amount of any credit against such tax. The increased 881
1062	1062	amount of tax payable by any company under this section, as 882
1063	1063	determined in accordance with this subsection, shall become due and be 883 Raised Bill No. 6658
1064	1064
1065	1065
1066	1066
1067	1067	LCO No. 5638 29 of 64
1068	1068
1069	1069	paid, collected and enforced as provided in this chapter. 884
1070	1070	(B) Any company whose gross income for the income year was less 885
1071	1071	than one hundred million dollars shall not be subject to the additional 886
1072	1072	tax imposed under subparagraph (A) of this subdivision. With respect 887
1073	1073	to income years commencing on or after January 1, 2012, and prior to 888
1074	1074	January 1, 2016, this exception shall not apply to companies filing a 889
1075	1075	combined return for the income year under section 12-223a or a unitary 890
1076	1076	return under subsection (d) of section 12-218d. With respect to income 891
1077	1077	years commencing on or after January 1, 2016, and prior to January 1, 892
1078	1078	2018, this exception shall not apply to taxable members of a combined 893
1079	1079	group that files a combined unitary tax return. 894
1080	1080	[(8)] (4) (A) With respect to income years commencing on or after 895
1081	1081	January 1, 2018, and prior to January 1, 2021, the additional tax imposed 896
1082	1082	on any company and calculated in accordance with subsection (a) of this 897
1083	1083	section shall, for such income year, except when the tax so calculated is 898
1084	1084	equal to two hundred fifty dollars, be increased by adding thereto an 899
1085	1085	amount equal to ten per cent of the additional tax so calculated for such 900
1086	1086	income year, without reduction of the tax so calculated by the amount 901
1087	1087	of any credit against such tax. The increased amount of tax payable by 902
1088	1088	any company under this section, as determined in accordance with this 903
1089	1089	subsection, shall become due and be paid, collected and enforced as 904
1090	1090	provided in this chapter. 905
1091	1091	(B) Any company whose gross income for the income year was less 906
1092	1092	than one hundred million dollars shall not be subject to the additional 907
1093	1093	tax imposed under subparagraph (A) of this subdivision. This exception 908
1094	1094	shall not apply to taxable members of a combined group that files a 909
1095	1095	combined unitary tax return. 910
1096	1096	Sec. 14. Subdivision (3) of subsection (a) of section 12-217 of the 911
1097	1097	general statutes is repealed and the following is substituted in lieu 912
1098	1098	thereof (Effective October 1, 2021): 913
1099	1099	(3) Notwithstanding any provision of this section to the contrary, no 914
1100	1100	dividend received from a real estate investment trust shall be deductible 915 Raised Bill No. 6658
1101	1101
1102	1102
1103	1103
1104	1104	LCO No. 5638 30 of 64
1105	1105
1106	1106	under this section by the recipient unless the dividend is: (A) Deductible 916
1107	1107	under Section 243 of the Internal Revenue Code; (B) received by a 917
1108	1108	qualified dividend recipient from a qualified real estate investment trust 918
1109	1109	and, as of the last day of the period for which such dividend is paid, 919
1110	1110	persons, not including the qualified dividend recipient or any person 920
1111	1111	that is either a related person to, or an employee or director of, the 921
1112	1112	qualified dividend recipient, have outstanding cash capital 922
1113	1113	contributions to the qualified real estate investment trust that, in the 923
1114	1114	aggregate, exceed five per cent of the fair market value of the aggregate 924
1115	1115	real estate assets, valued as of the last day of the period for which such 925
1116	1116	dividend is paid, then held by the qualified real estate investment trust; 926
1117	1117	or (C) received from a captive real estate investment trust that is subject 927
1118	1118	to the tax imposed under this chapter. For purposes of this section, [a] 928
1119	1119	"related person" [is as defined in subdivision (7) of subsection (a) of 929
1120	1120	section 12-217m] has the same meaning as provided in section 12-217ii, 930
1121	1121	"real estate assets" [is as defined] has the same meaning as provided in 931
1122	1122	Section 856 of the Internal Revenue Code, [a] "qualified dividend 932
1123	1123	recipient" means a dividend recipient who has invested in a qualified 933
1124	1124	real estate investment trust prior to April 1, 1997, and [a] "qualified real 934
1125	1125	estate investment trust" means an entity that both was incorporated and 935
1126	1126	had contributed to it a minimum of five hundred million dollars' worth 936
1127	1127	of real estate assets prior to April 1, 1997, and that elects to be a real 937
1128	1128	estate investment trust under Section 856 of the Internal Revenue Code 938
1129	1129	prior to April 1, 1998. 939
1130	1130	Sec. 15. Subsection (a) of section 12-217zz of the general statutes is 940
1131	1131	repealed and the following is substituted in lieu thereof (Effective October 941
1132	1132	1, 2021): 942
1133	1133	(a) [Notwithstanding any other provision of law, and except] Except 943
1134	1134	as otherwise provided in subsection (b) of this section and sections 12-944
1135	1135	217aaa and 12-217bbb, the amount of tax credit or credits otherwise 945
1136	1136	allowable against the tax imposed under this chapter shall be as follows: 946
1137	1137	(1) For any income year commencing on or after January 1, 2002, and 947
1138	1138	prior to January 1, 2015, the amount of tax credit or credits otherwise 948 Raised Bill No. 6658
1139	1139
1140	1140
1141	1141
1142	1142	LCO No. 5638 31 of 64
1143	1143
1144	1144	allowable shall not exceed seventy per cent of the amount of tax due 949
1145	1145	from such taxpayer under this chapter with respect to any such income 950
1146	1146	year of the taxpayer prior to the application of such credit or credits; 951
1147	1147	(2) For any income year commencing on or after January 1, 2015, the 952
1148	1148	amount of tax credit or credits otherwise allowable shall not exceed fifty 953
1149	1149	and one one-hundredths per cent of the amount of tax due from such 954
1150	1150	taxpayer under this chapter with respect to any such income year of the 955
1151	1151	taxpayer prior to the application of such credit or credits; 956
1152	1152	(3) Notwithstanding the provisions of subdivision (2) of this 957
1153	1153	subsection, any taxpayer that possesses excess credits may utilize the 958
1154	1154	excess credits as follows: 959
1155	1155	(A) For income years commencing on or after January 1, 2016, and 960
1156	1156	prior to January 1, 2017, the aggregate amount of tax credits and excess 961
1157	1157	credits allowable shall not exceed fifty-five per cent of the amount of tax 962
1158	1158	due from such taxpayer under this chapter with respect to any such 963
1159	1159	income year of the taxpayer prior to the application of such credit or 964
1160	1160	credits; 965
1161	1161	(B) For income years commencing on or after January 1, 2017, and 966
1162	1162	prior to January 1, 2018, the aggregate amount of tax credits and excess 967
1163	1163	credits allowable shall not exceed sixty per cent of the amount of tax due 968
1164	1164	from such taxpayer under this chapter with respect to any such income 969
1165	1165	year of the taxpayer prior to the application of such credit or credits; and 970
1166	1166	(C) For income years commencing on or after January 1, 2018, and 971
1167	1167	prior to January 1, 2019, the aggregate amount of tax credits and excess 972
1168	1168	credits allowable shall not exceed sixty-five per cent of the amount of 973
1169	1169	tax due from such taxpayer under this chapter with respect to any such 974
1170	1170	income year of the taxpayer prior to the application of such credit or 975
1171	1171	credits; 976
1172	1172	(4) For purposes of this subsection, "excess credits" means any 977
1173	1173	remaining credits available under section 12-217j, 12-217n or 32-9t after 978
1174	1174	tax credits are utilized in accordance with subdivision (2) of this 979 Raised Bill No. 6658
1175	1175
1176	1176
1177	1177
1178	1178	LCO No. 5638 32 of 64
1179	1179
1180	1180	subsection. 980
1181	1181	Sec. 16. Subsection (i) of section 12-391 of the general statutes is 981
1182	1182	repealed and the following is substituted in lieu thereof (Effective October 982
1183	1183	1, 2021): 983
1184	1184	(i) [The] With respect to the estates of decedents dying on or after 984
1185	1185	January 1, 2021, the tax calculated pursuant to the provisions of this 985
1186	1186	section shall be reduced in an amount equal to half of the amount 986
1187	1187	invested by a decedent in a private investment fund or fund of funds 987
1188	1188	pursuant to subdivision (43) of section 32-39, provided (1) any such 988
1189	1189	reduction shall not exceed five million dollars for any such decedent, (2) 989
1190	1190	any such amount invested by the decedent shall have been invested in 990
1191	1191	such fund or fund of funds for ten years or more, and (3) the aggregate 991
1192	1192	amount of all taxes reduced under this subsection shall not exceed thirty 992
1193	1193	million dollars. 993
1194	1194	Sec. 17. Subsection (b) of section 12-408h of the general statutes is 994
1195	1195	repealed and the following is substituted in lieu thereof (Effective October 995
1196	1196	1, 2021): 996
1197	1197	(b) A short-term rental facilitator shall be required to obtain a permit 997
1198	1198	to collect the tax set forth in subparagraph (B) of subdivision (1) of 998
1199	1199	section 12-408 and shall be considered the retailer for each retail sale of 999
1200	1200	a short-term rental that such facilitator facilitates on its platform for a 1000
1201	1201	short-term rental operator. Each short-term rental facilitator shall (1) be 1001
1202	1202	required to collect and remit for each such sale any tax imposed under 1002
1203	1203	section 12-408, (2) be responsible for all obligations imposed under this 1003
1204	1204	chapter as if such short-term rental facilitator was the operator of such 1004
1205	1205	[lodging house] short-term rental and retailer for such sale, and (3) keep 1005
1206	1206	such records and information as may be required by the Commissioner 1006
1207	1207	of Revenue Services to ensure proper collection and remittance of such 1007
1208	1208	tax. 1008
1209	1209	Sec. 18. Section 12-410 of the general statutes is repealed and the 1009
1210	1210	following is substituted in lieu thereof (Effective October 1, 2021): 1010 Raised Bill No. 6658
1211	1211
1212	1212
1213	1213
1214	1214	LCO No. 5638 33 of 64
1215	1215
1216	1216	[(1)] (a) For the purpose of the proper administration of this chapter 1011
1217	1217	and to prevent evasion of the sales tax it shall be presumed that all 1012
1218	1218	receipts are gross receipts that are subject to the tax until the contrary is 1013
1219	1219	established. The burden of proving that a sale of tangible personal 1014
1220	1220	property or service constituting a sale in accordance with subdivision 1015
1221	1221	(2) of subsection (a) of section 12-407 is not a sale at retail is upon the 1016
1222	1222	person who makes the sale unless such person takes in good faith from 1017
1223	1223	the purchaser a certificate to the effect that the property or service is 1018
1224	1224	purchased for resale. 1019
1225	1225	[(2)] (b) The certificate relieves the seller from the burden of proof 1020
1226	1226	only if taken in good faith from a person who is engaged in the business 1021
1227	1227	of selling tangible personal property or services constituting a sale in 1022
1228	1228	accordance with subdivision (2) of subsection (a) of section 12-407 and 1023
1229	1229	who holds the permit provided for in section 12-409 and who, at the 1024
1230	1230	time of purchasing the tangible personal property or service: [(A)] (1) 1025
1231	1231	Intends to sell it in the regular course of business; [(B)] (2) intends to 1026
1232	1232	utilize such personal property in the delivery of landscaping or 1027
1233	1233	horticulture services, provided the total sale price of all such 1028
1234	1234	landscaping and horticulture services are taxable under this chapter; or 1029
1235	1235	[(C)] (3) is unable to ascertain at the time of purchase whether the 1030
1236	1236	property or service will be sold or will be used for some other purpose. 1031
1237	1237	The burden of establishing that a certificate is taken in good faith is on 1032
1238	1238	the seller. A certificate to the effect that property or service is purchased 1033
1239	1239	for resale taken from the purchaser by the seller shall be deemed to be 1034
1240	1240	taken in good faith if the tangible personal property or service 1035
1241	1241	purchased is similar to or of the same general character as property or 1036
1242	1242	service which the seller could reasonably assume would be sold by the 1037
1243	1243	purchaser in the regular course of business. 1038
1244	1244	[(3)] (c) The certificate shall be signed by and bear the name and 1039
1245	1245	address of the purchaser, shall indicate the number of the permit issued 1040
1246	1246	to the purchaser and shall indicate the general character of the tangible 1041
1247	1247	personal property or service sold by the purchaser in the regular course 1042
1248	1248	of business. The certificate shall be substantially in such form as the 1043
1249	1249	commissioner prescribes. 1044 Raised Bill No. 6658
1250	1250
1251	1251
1252	1252
1253	1253	LCO No. 5638 34 of 64
1254	1254
1255	1255	[(4) (A)] (d) (1) If a purchaser who gives a certificate makes any use 1045
1256	1256	of the service or property other than retention, demonstration or display 1046
1257	1257	while holding it for sale in the regular course of business, the use shall 1047
1258	1258	be deemed a retail sale by the purchaser as of the time the service or 1048
1259	1259	property is first used by the purchaser, and the cost of the service or 1049
1260	1260	property to the purchaser shall be deemed the gross receipts from such 1050
1261	1261	retail sale. 1051
1262	1262	[(B)] (2) Notwithstanding the provisions of [subparagraph (A) of this] 1052
1263	1263	subdivision (1) of this subsection, any use by a certificated air carrier of 1053
1264	1264	an aircraft for purposes other than retention, demonstration or display 1054
1265	1265	while holding it for sale in the regular course of business shall not be 1055
1266	1266	deemed a retail sale by such carrier as of the time the aircraft is first used 1056
1267	1267	by such carrier, irrespective of the classification of such aircraft on the 1057
1268	1268	balance sheet of such carrier for accounting and tax purposes. 1058
1269	1269	[(5) (A)] (e) (1) For the purpose of the proper administration of this 1059
1270	1270	chapter and to prevent evasion of the sales tax, a sale of any service 1060
1271	1271	described in subdivision (37) of subsection (a) of section 12-407 shall be 1061
1272	1272	considered a sale for resale only if the service to be resold is an integral, 1062
1273	1273	inseparable component part of a service described in said subdivision 1063
1274	1274	that is to be subsequently sold by the purchaser to an ultimate 1064
1275	1275	consumer. The purchaser of the service for resale shall maintain, in such 1065
1276	1276	form as the commissioner requires, records that substantiate: [(i)] (A) 1066
1277	1277	From whom the service was purchased and to whom the service was 1067
1278	1278	sold, [(ii)] (B) the purchase price of the service, and [(iii)] (C) the nature 1068
1279	1279	of the service to demonstrate that the services were an integral, 1069
1280	1280	inseparable component part of a service described in subdivision (37) of 1070
1281	1281	subsection (a) of section 12-407 that was subsequently sold to a 1071
1282	1282	consumer. 1072
1283	1283	[(B)] (2) Notwithstanding the provisions of [subparagraph (A) of this] 1073
1284	1284	subdivision (1) of this subsection, no sale of a service described in 1074
1285	1285	subdivision (37) of subsection (a) of section 12-407 by a seller shall be 1075
1286	1286	considered a sale for resale if such service is to be subsequently sold by 1076
1287	1287	the purchaser to an ultimate consumer that is affiliated with the 1077 Raised Bill No. 6658
1288	1288
1289	1289
1290	1290
1291	1291	LCO No. 5638 35 of 64
1292	1292
1293	1293	purchaser in the manner described in subparagraph (A) of subdivision 1078
1294	1294	(62) of section 12-412. 1079
1295	1295	[(C)] (3) For purposes of [subparagraph (A) of this] subdivision (1) of 1080
1296	1296	this subsection, the sale of canned or prewritten computer software shall 1081
1297	1297	be considered a sale for resale if such software is subsequently sold, 1082
1298	1298	licensed or leased unaltered by the purchaser to an ultimate consumer. 1083
1299	1299	The purchaser of the software for resale shall maintain, in such form as 1084
1300	1300	the commissioner requires, records that substantiate: [(i)] (A) From 1085
1301	1301	whom the software was purchased and to whom the software was sold, 1086
1302	1302	licensed or leased, [(ii)] (B) the purchase price of the software, and [(iii)] 1087
1303	1303	(C) the nature of the transaction with the ultimate consumer to 1088
1304	1304	demonstrate that the same software was provided unaltered to the 1089
1305	1305	ultimate consumer. 1090
1306	1306	[(D)] (4) For purposes of [subparagraph (A) of this] subdivision (1) of 1091
1307	1307	this subsection, the sale of digital goods shall be considered a sale for 1092
1308	1308	resale if the digital goods are subsequently sold, licensed, leased, 1093
1309	1309	broadcast, transmitted, or distributed, in whole or in part, as an integral, 1094
1310	1310	inseparable component part of a digital good or service described in 1095
1311	1311	subdivision (26), (27), (37) or (39) of subsection (a) of section 12-407 by 1096
1312	1312	the purchaser of the digital goods to an ultimate consumer. The 1097
1313	1313	purchaser of the digital goods for resale shall maintain, in such form as 1098
1314	1314	the commissioner requires, records that substantiate: [(i)] (A) From 1099
1315	1315	whom the digital goods were purchased and to whom the services 1100
1316	1316	described in subdivision (26), (27), (37) or (39) of subsection (a) of section 1101
1317	1317	12-407 was sold, licensed, leased, broadcast, transmitted, or distributed, 1102
1318	1318	in whole or in part, [(ii)] (B) the purchase price of the digital goods, and 1103
1319	1319	[(iii)] (C) the nature of the transaction with the ultimate consumer. 1104
1320	1320	[(E)] (5) For purposes of [subparagraph (A) of this] subdivision (1) of 1105
1321	1321	this subsection, the sale of services described in subdivision (37) of 1106
1322	1322	subsection (a) of section 12-407 shall be considered a sale for resale if 1107
1323	1323	such services are subsequently resold as an integral inseparable 1108
1324	1324	component part of digital goods sold by the purchaser of the services to 1109
1325	1325	an ultimate consumer of the digital goods. The purchaser of the services 1110 Raised Bill No. 6658
1326	1326
1327	1327
1328	1328
1329	1329	LCO No. 5638 36 of 64
1330	1330
1331	1331	described in subdivision (37) of subsection (a) of section 12-407 for resale 1111
1332	1332	shall maintain, in such form as the commissioner requires, records that 1112
1333	1333	substantiate: [(i)] (A) From whom the services described in subdivision 1113
1334	1334	(37) of subsection (a) of section 12-407 were [purchases] purchased and 1114
1335	1335	to whom the digital goods were sold, licensed, or leased, [(ii)] (B) the 1115
1336	1336	purchase prices of the services described in subdivision (37) of 1116
1337	1337	subsection (a) of section 12-407, and [(iii)] (C) the nature of the 1117
1338	1338	transaction with the ultimate consumer. 1118
1339	1339	[(6)] (f) For the purpose of the proper administration of this chapter 1119
1340	1340	and to prevent evasion of the sales tax, no sale of any service by a seller 1120
1341	1341	shall be considered a sale for resale if such service is to be subsequently 1121
1342	1342	sold by the purchaser, without change, to an ultimate consumer that is 1122
1343	1343	affiliated with the purchaser in the manner described in subparagraph 1123
1344	1344	(A) of subdivision (62) of section 12-412. 1124
1345	1345	Sec. 19. Subdivision (120) of section 12-412 of the general statutes is 1125
1346	1346	repealed and the following is substituted in lieu thereof (Effective October 1126
1347	1347	1, 2021): 1127
1348	1348	(120) [On and after April 1, 2015, sales] Sales of the following 1128
1349	1349	nonprescription drugs or medicines available for purchase for use in or 1129
1350	1350	on the body: Vitamin or mineral concentrates; dietary supplements; 1130
1351	1351	natural or herbal drugs or medicines; products intended to be taken for 1131
1352	1352	coughs, cold, asthma or allergies, or antihistamines; laxatives; 1132
1353	1353	antidiarrheal medicines; analgesics; antibiotic, antibacterial, antiviral 1133
1354	1354	and antifungal medicines; antiseptics; astringents; anesthetics; steroidal 1134
1355	1355	medicines; anthelmintics; emetics and antiemetics; antacids; and any 1135
1356	1356	medication prepared to be used in the eyes, ears or nose. 1136
1357	1357	Nonprescription drugs or medicines shall not include cosmetics, 1137
1358	1358	[dentrifrices] dentifrices, mouthwash, shaving and hair care products, 1138
1359	1359	soaps or deodorants. 1139
1360	1360	Sec. 20. Subsection (c) of section 12-414 of the general statutes is 1140
1361	1361	repealed and the following is substituted in lieu thereof (Effective October 1141
1362	1362	1, 2021): 1142 Raised Bill No. 6658
1363	1363
1364	1364
1365	1365
1366	1366	LCO No. 5638 37 of 64
1367	1367
1368	1368	(c) (1) For purposes of the sales tax, the return shall show the gross 1143
1369	1369	receipts of the seller during the preceding reporting period. For 1144
1370	1370	purposes of the use tax, [(1)] (A) in case of a return filed by a retailer, the 1145
1371	1371	return shall show the total sales price of the services or property sold by 1146
1372	1372	the retailer, the storage, acceptance, consumption or other use of which 1147
1373	1373	became subject to the use tax during the preceding reporting period, and 1148
1374	1374	[(2)] (B) in case of a return filed by a purchaser, the return shall show the 1149
1375	1375	total sales price of the service or property purchased by the purchaser, 1150
1376	1376	the storage, acceptance, consumption or other use of which became 1151
1377	1377	subject to the use tax during the preceding reporting period. The return 1152
1378	1378	shall also show the amount of the taxes for the period covered by the 1153
1379	1379	return in such manner as the commissioner may require and such other 1154
1380	1380	information as the commissioner deems necessary for the proper 1155
1381	1381	administration of this chapter. 1156
1382	1382	(2) The Commissioner of Revenue Services is authorized in his or her 1157
1383	1383	discretion, for purposes of expediency, to permit returns to be filed in 1158
1384	1384	an alternative form wherein the person filing the return may elect (A) to 1159
1385	1385	report his or her gross receipts, including the tax reimbursement to be 1160
1386	1386	collected as provided for in this section, as a part of such gross receipts, 1161
1387	1387	or (B) to report his or her gross receipts exclusive of the tax collected in 1162
1388	1388	such cases where the gross receipts from sales have been segregated 1163
1389	1389	from tax collections. In the case of [the former] a return filed in 1164
1390	1390	accordance with the provisions of subparagraph (A) of this subdivision, 1165
1391	1391	the percentage of such tax-included gross receipts that may be 1166
1392	1392	considered to be the gross receipts from sales exclusive of the taxes 1167
1393	1393	collected thereon shall be computed by dividing the numeral one by the 1168
1394	1394	sum of the rate of tax provided in section 12-408, expressed as a decimal, 1169
1395	1395	and the numeral one. 1170
1396	1396	Sec. 21. Section 12-433 of the general statutes is repealed and the 1171
1397	1397	following is substituted in lieu thereof (Effective October 1, 2021): 1172
1398	1398	Wherever used in this chapter, unless the context otherwise requires: 1173
1399	1399	(1) "Alcoholic beverage" and "beverage" include wine, beer and 1174 Raised Bill No. 6658
1400	1400
1401	1401
1402	1402
1403	1403	LCO No. 5638 38 of 64
1404	1404
1405	1405	liquor; [as defined in this section; "absolute alcohol"] 1175
1406	1406	(2) "Absolute alcohol" means dehydrated alcohol containing not less 1176
1407	1407	than ninety-nine per cent by weight of ethyl alcohol; ["beer"] 1177
1408	1408	(3) "Beer" means any beverage obtained by the alcoholic fermentation 1178
1409	1409	of an infusion or decoction of barley, malt and hops in drinking water 1179
1410	1410	and containing more than one-half of one per cent of absolute alcohol 1180
1411	1411	by volume; ["wine"] 1181
1412	1412	(4) "Wine" means any alcoholic beverage obtained by the 1182
1413	1413	fermentation of natural sugar contents of fruits or other agricultural 1183
1414	1414	products containing sugar; ["still wine"] 1184
1415	1415	(5) "Still wine" means any wine that contains not more than three 1185
1416	1416	hundred ninety-two one thousandths (0.392) of a gram of carbon 1186
1417	1417	dioxide per hundred milliliters of wine, and shall include any fortified 1187
1418	1418	wine, cider that is made from the alcoholic fermentation of the juice of 1188
1419	1419	apples, vermouth and any artificial or imitation wine or compound sold 1189
1420	1420	as "still wine" containing not less than three and two-tenths per cent of 1190
1421	1421	absolute alcohol by volume; ["sparkling wine"] 1191
1422	1422	(6) "Sparkling wine" means champagne and any other effervescent 1192
1423	1423	wine charged with more than three hundred ninety -two one 1193
1424	1424	thousandths (0.392) of a gram of carbon dioxide per hundred milliliters 1194
1425	1425	of wine, whether artificially or as a result of secondary fermentation of 1195
1426	1426	the wine within the container; ["fortified wine"] 1196
1427	1427	(7) "Fortified wine" means any wine, the alcoholic contents of which 1197
1428	1428	have been increased, by whatever process, beyond that produced by 1198
1429	1429	natural fermentation; ["liquor"] 1199
1430	1430	(8) "Liquor" means any beverage which contains alcohol obtained by 1200
1431	1431	distillation mixed with drinkable water and other substances in 1201
1432	1432	solution; ["liquor cooler"] 1202
1433	1433	(9) "Liquor cooler" means any liquid combined with liquor, as 1203
1434	1434	defined in this section, containing not more than seven per cent of 1204 Raised Bill No. 6658
1435	1435
1436	1436
1437	1437
1438	1438	LCO No. 5638 39 of 64
1439	1439
1440	1440	alcohol by volume; ["gallon"] 1205
1441	1441	(10) "Gallon" or "wine gallon" means one hundred twenty-eight fluid 1206
1442	1442	ounces; ["proof gallon"] 1207
1443	1443	(11) "Proof gallon" means the equivalent of one wine gallon at 100 1208
1444	1444	proof; ["proof spirit"] 1209
1445	1445	(12) "Proof spirit" or "proof" [shall be held to be that] means alcoholic 1210
1446	1446	liquor [which] that contains one-half by volume of alcohol of a specific 1211
1447	1447	gravity of seventy-nine hundred and thirty-nine ten-thousandths 1212
1448	1448	(0.7939) at 60° F; ["alcohol"] 1213
1449	1449	(13) "Alcohol" means ethyl alcohol, hydrated oxide of ethyl or spirit 1214
1450	1450	of wine, from whatever source or by whatever process produced; 1215
1451	1451	["person"] 1216
1452	1452	(14) "Person" means any individual, firm, fiduciary, partnership, 1217
1453	1453	corporation, limited liability company, trust or association, however 1218
1454	1454	formed; ["taxpayer"] 1219
1455	1455	(15) "Taxpayer" means any person liable to taxation under this 1220
1456	1456	chapter except railroad and airline companies so far as they conduct 1221
1457	1457	such beverage business in cars or passenger trains or on airplanes; 1222
1458	1458	["distributor"] 1223
1459	1459	(16) "Distributor" means any person, wherever resident or located, 1224
1460	1460	[who] that holds a wholesaler's or manufacturer's permit or wholesaler 1225
1461	1461	or manufacturer permit for beer only issued under chapter 545, or [his] 1226
1462	1462	such person's backer, if any; ["licensed distributor"] 1227
1463	1463	(17) "Licensed distributor" means a distributor holding a license 1228
1464	1464	issued by the Commissioner of Revenue Services under the provisions 1229
1465	1465	of this chapter; ["tax period"] 1230
1466	1466	(18) "Tax period" means any period of one calendar month, or any 1231
1467	1467	part thereof; ["barrel"] 1232 Raised Bill No. 6658
1468	1468
1469	1469
1470	1470
1471	1471	LCO No. 5638 40 of 64
1472	1472
1473	1473	(19) "Barrel" means not less than twenty-eight nor more than thirty-1233
1474	1474	one gallons; ["half barrel"] 1234
1475	1475	(20) "Half barrel" means not less than fourteen nor more than fifteen 1235
1476	1476	and one-half gallons; ["quarter barrel"] 1236
1477	1477	(21) "Quarter barrel" means not less than seven nor more than seven 1237
1478	1478	and three-quarters gallons; ["sell"] 1238
1479	1479	(22) "Sell" or "sale" includes and applies to gifts, exchanges and barter 1239
1480	1480	and includes any alcoholic beverages coming into the possession of a 1240
1481	1481	distributor [which] that cannot be satisfactorily accounted for by the 1241
1482	1482	distributor to the Commissioner of Revenue Services. 1242
1483	1483	Sec. 22. Section 12-438 of the general statutes is repealed and the 1243
1484	1484	following is substituted in lieu thereof (Effective October 1, 2021): 1244
1485	1485	Any person who applies for a cancellation of [his] such person's 1245
1486	1486	distributor's license shall take an inventory at the beginning of business 1246
1487	1487	on the first day of the following month showing the number of gallons 1247
1488	1488	of each kind of alcoholic beverage mentioned in section 12-435 owned 1248
1489	1489	by [him] such person and held within the state. Each such person shall, 1249
1490	1490	[within] not later than fifteen days after taking such inventory, file a 1250
1491	1491	copy of such inventory with the commissioner, on forms prescribed and 1251
1492	1492	furnished by [him] the commissioner, and shall pay a tax on such 1252
1493	1493	inventory at the rates specified in said section 12-435. Each return filed 1253
1494	1494	under the provisions of this section shall give such additional 1254
1495	1495	information as the commissioner requires and shall include a statement 1255
1496	1496	of the amount of tax due under such return. 1256
1497	1497	Sec. 23. Subsection (c) of section 12-458 of the general statutes is 1257
1498	1498	repealed and the following is substituted in lieu thereof (Effective October 1258
1499	1499	1, 2021): 1259
1500	1500	(c) Any person who owns or operates a vehicle that runs only upon 1260
1501	1501	rails or tracks and that is properly registered with the federal 1261
1502	1502	government, in accordance with the provisions of Section 4222 of the 1262 Raised Bill No. 6658
1503	1503
1504	1504
1505	1505
1506	1506	LCO No. 5638 41 of 64
1507	1507
1508	1508	Internal Revenue Code of 1986, or any subsequent corresponding 1263
1509	1509	internal revenue code of the United States, as amended from time to 1264
1510	1510	time, shall be exempt from paying to a distributor the motor fuels tax 1265
1511	1511	imposed pursuant to this section for use in such vehicle. 1266
1512	1512	Sec. 24. Section 12-587 of the general statutes is repealed and the 1267
1513	1513	following is substituted in lieu thereof (Effective October 1, 2021): 1268
1514	1514	(a) (1) As used in this chapter: (A) "Company" includes a corporation, 1269
1515	1515	partnership, limited partnership, limited liability company, limited 1270
1516	1516	liability partnership, association, individual or any fiduciary thereof; (B) 1271
1517	1517	"quarterly period" means a period of three calendar months 1272
1518	1518	commencing on the first day of January, April, July or October and 1273
1519	1519	ending on the last day of March, June, September or December, 1274
1520	1520	respectively; (C) except as provided in subdivision (2) of this subsection, 1275
1521	1521	"gross earnings" means all consideration received from the first sale 1276
1522	1522	within this state of a petroleum product; (D) "petroleum products" 1277
1523	1523	means those products which contain or are made from petroleum or a 1278
1524	1524	petroleum derivative; (E) "first sale of petroleum products within this 1279
1525	1525	state" means the initial sale of a petroleum product delivered to a 1280
1526	1526	location in this state; (F) "export" or "exportation" means the conveyance 1281
1527	1527	of petroleum products from within this state to a location outside this 1282
1528	1528	state for the purpose of sale or use outside this state; and (G) "sale for 1283
1529	1529	exportation" means a sale of petroleum products to a purchaser which 1284
1530	1530	itself exports such products. 1285
1531	1531	(2) For purposes of this chapter, "gross earnings" means gross 1286
1532	1532	earnings as defined in subdivision (1) of this subsection, except, with 1287
1533	1533	respect to the first sale of gasoline or gasohol within this state, if the 1288
1534	1534	consideration received from such first sale reflects a price of gasoline or 1289
1535	1535	gasohol sold or used in this state in excess of three dollars per gallon, 1290
1536	1536	gross earnings from such first sale shall be deemed to be three dollars 1291
1537	1537	per gallon, and any consideration received that is derived from that 1292
1538	1538	portion of the price of such gasoline or gasohol in excess of three dollars 1293
1539	1539	per gallon shall be disregarded in the calculation of gross earnings. 1294
1540	1540	Notwithstanding the provisions of this chapter, the Commissioner of 1295 Raised Bill No. 6658
1541	1541
1542	1542
1543	1543
1544	1544	LCO No. 5638 42 of 64
1545	1545
1546	1546	Revenue Services may suspend enforcement activities with respect to 1296
1547	1547	this subdivision until all policies and procedures necessary to 1297
1548	1548	implement the provision of this subdivision are in place, but in no event 1298
1549	1549	shall such suspension extend beyond April 15, 2012. 1299
1550	1550	(b) (1) Except as otherwise provided in subdivision (2) of this 1300
1551	1551	subsection, any company [which] that is engaged in the refining or 1301
1552	1552	distribution, or both, of petroleum products and which distributes such 1302
1553	1553	products in this state shall pay a quarterly tax on its gross earnings 1303
1554	1554	derived from the first sale of petroleum products within this state. Each 1304
1555	1555	company shall on or before the last day of the month next succeeding 1305
1556	1556	each quarterly period render to the commissioner a return on forms 1306
1557	1557	prescribed or furnished by the commissioner and signed by the person 1307
1558	1558	performing the duties of treasurer or an authorized agent or officer, 1308
1559	1559	including the amount of gross earnings derived from the first sale of 1309
1560	1560	petroleum products within this state for the quarterly period and such 1310
1561	1561	other facts as the commissioner may require for the purpose of making 1311
1562	1562	any computation required by this chapter. [Except as otherwise 1312
1563	1563	provided in subdivision (3) of this subsection, the] The rate of tax shall 1313
1564	1564	be (A) [five per cent with respect to calendar quarters prior to July 1, 1314
1565	1565	2005; (B) five and eight-tenths per cent with respect to calendar quarters 1315
1566	1566	commencing on or after July 1, 2005, and prior to July 1, 2006; (C) six 1316
1567	1567	and three-tenths per cent with respect to calendar quarters commencing 1317
1568	1568	on or after July 1, 2006, and prior to July 1, 2007; (D)] seven per cent with 1318
1569	1569	respect to calendar quarters commencing on or after July 1, 2007, and 1319
1570	1570	prior to July 1, 2013; and [(E)] (B) eight and one-tenth per cent with 1320
1571	1571	respect to calendar quarters commencing on or after July 1, 2013. 1321
1572	1572	(2) Gross earnings derived from the first sale of the following 1322
1573	1573	petroleum products within this state shall be exempt from tax: 1323
1574	1574	(A) Any petroleum products sold for exportation from this state for 1324
1575	1575	sale or use outside this state; 1325
1576	1576	(B) [the] The product designated by the American Society for Testing 1326
1577	1577	and Materials as "Specification for Heating Oil D396-69", commonly 1327 Raised Bill No. 6658
1578	1578
1579	1579
1580	1580
1581	1581	LCO No. 5638 43 of 64
1582	1582
1583	1583	known as number 2 heating oil, to be used exclusively for heating 1328
1584	1584	purposes or to be used in a commercial fishing vessel, which vessel 1329
1585	1585	qualifies for an exemption pursuant to subdivision (4) of section 12-412; 1330
1586	1586	(C) [kerosene] Kerosene, commonly known as number 1 oil, to be 1331
1587	1587	used exclusively for heating purposes, provided delivery is of both 1332
1588	1588	number 1 and number 2 oil, and via a truck with a metered delivery 1333
1589	1589	ticket to a residential dwelling or to a centrally metered system serving 1334
1590	1590	a group of residential dwellings; 1335
1591	1591	(D) [the] The product identified as propane gas, to be used primarily 1336
1592	1592	for heating purposes; 1337
1593	1593	(E) [bunker] Bunker fuel oil, intermediate fuel, marine diesel oil and 1338
1594	1594	marine gas oil to be used in any vessel (i) having a displacement 1339
1595	1595	exceeding four thousand dead weight tons, or (ii) primarily engaged in 1340
1596	1596	interstate commerce; 1341
1597	1597	(F) [for] For any first sale occurring prior to July 1, 2008, propane gas 1342
1598	1598	to be used as a fuel for a motor vehicle; 1343
1599	1599	(G) [for] For any first sale occurring on or after July 1, 2002, grade 1344
1600	1600	number 6 fuel oil, as defined in regulations adopted pursuant to section 1345
1601	1601	16a-22c, to be used exclusively by a company [which] that, in accordance 1346
1602	1602	with census data contained in the Standard Industrial Classification 1347
1603	1603	Manual, United States Office of Management and Budget, 1987 edition, 1348
1604	1604	is included in code classifications 2000 to 3999, inclusive, or in Sector 31, 1349
1605	1605	32 or 33 in the North American Industrial Classification System United 1350
1606	1606	States Manual, United States Office of Management and Budget, 1997 1351
1607	1607	edition; 1352
1608	1608	(H) [for] For any first sale occurring on or after July 1, 2002, number 1353
1609	1609	2 heating oil to be used exclusively in a vessel primarily engaged in 1354
1610	1610	interstate commerce, which vessel qualifies for an exemption under 1355
1611	1611	subdivision (40) of section 12-412; 1356
1612	1612	(I) [for] For any first sale occurring on or after July 1, 2000, paraffin or 1357 Raised Bill No. 6658
1613	1613
1614	1614
1615	1615
1616	1616	LCO No. 5638 44 of 64
1617	1617
1618	1618	microcrystalline waxes; 1358
1619	1619	(J) [for] For any first sale occurring prior to July 1, 2008, petroleum 1359
1620	1620	products to be used as a fuel for a fuel cell, as defined in subdivision 1360
1621	1621	(113) of section 12-412; 1361
1622	1622	(K) [a] A commercial heating oil blend containing not less than ten 1362
1623	1623	per cent of alternative fuels derived from agricultural produce, food 1363
1624	1624	waste, waste vegetable oil or municipal solid waste, including, but not 1364
1625	1625	limited to, biodiesel or low sulfur dyed diesel fuel; 1365
1626	1626	(L) [for] For any first sale occurring on or after July 1, 2007, diesel fuel 1366
1627	1627	other than diesel fuel to be used in an electric generating facility to 1367
1628	1628	generate electricity; 1368
1629	1629	(M) [for] For any first sale occurring on or after July 1, 2013, cosmetic 1369
1630	1630	grade mineral oil; or 1370
1631	1631	(N) [propane] Propane gas to be used as a fuel for a school bus. 1371
1632	1632	[(3) The rate of tax on gross earnings derived from the first sale of 1372
1633	1633	grade number 6 fuel oil, as defined in regulations adopted pursuant to 1373
1634	1634	section 16a-22c, to be used exclusively by a company which, in 1374
1635	1635	accordance with census data contained in the Standard Industrial 1375
1636	1636	Classification Manual, United States Office of Management and Budget, 1376
1637	1637	1987 edition, is included in code classifications 2000 to 3999, inclusive, 1377
1638	1638	or in Sector 31, 32 or 33 in the North American Industrial Classification 1378
1639	1639	System United States Manual, United States Office of Management and 1379
1640	1640	Budget, 1997 edition, or number 2 heating oil used exclusively in a 1380
1641	1641	vessel primarily engaged in interstate commerce, which vessel qualifies 1381
1642	1642	for an exemption under section 12-412 shall be: (A) Four per cent with 1382
1643	1643	respect to calendar quarters commencing on or after July 1, 1998, and 1383
1644	1644	prior to July 1, 1999; (B) three per cent with respect to calendar quarters 1384
1645	1645	commencing on or after July 1, 1999, and prior to July 1, 2000; (C) two 1385
1646	1646	per cent with respect to calendar quarters commencing on or after July 1386
1647	1647	1, 2000, and prior to July 1, 2001; and (D) one per cent with respect to 1387
1648	1648	calendar quarters commencing on or after July 1, 2001, and prior to July 1388 Raised Bill No. 6658
1649	1649
1650	1650
1651	1651
1652	1652	LCO No. 5638 45 of 64
1653	1653
1654	1654	1, 2002.] 1389
1655	1655	(c) (1) Any company [which] that imports or causes to be imported 1390
1656	1656	into this state petroleum products for sale, use or consumption in this 1391
1657	1657	state, other than a company subject to and having paid the tax on such 1392
1658	1658	company's gross earnings from first sales of petroleum products within 1393
1659	1659	this state, which earnings include gross earnings attributable to such 1394
1660	1660	imported or caused to be imported petroleum products, in accordance 1395
1661	1661	with subsection (b) of this section, shall pay a quarterly tax on the 1396
1662	1662	consideration given or contracted to be given for such petroleum 1397
1663	1663	product if the consideration given or contracted to be given for all such 1398
1664	1664	deliveries during the quarterly period for which such tax is to be paid 1399
1665	1665	exceeds three thousand dollars. [Except as otherwise provided in 1400
1666	1666	subdivision (3) of this subsection, the] The rate of tax shall be (A) [five 1401
1667	1667	per cent with respect to calendar quarters commencing prior to July 1, 1402
1668	1668	2005; (B) five and eight-tenths per cent with respect to calendar quarters 1403
1669	1669	commencing on or after July 1, 2005, and prior to July 1, 2006; (C) six 1404
1670	1670	and three-tenths per cent with respect to calendar quarters commencing 1405
1671	1671	on or after July 1, 2006, and prior to July 1, 2007; (D)] seven per cent with 1406
1672	1672	respect to calendar quarters commencing on or after July 1, 2007, and 1407
1673	1673	prior to July 1, 2013; and [(E)] (B) eight and one-tenth per cent with 1408
1674	1674	respect to calendar quarters commencing on or after July 1, 2013. Fuel in 1409
1675	1675	the fuel supply tanks of a motor vehicle, which fuel tanks are directly 1410
1676	1676	connected to the engine, shall not be considered a delivery for the 1411
1677	1677	purposes of this subsection. 1412
1678	1678	(2) Consideration given or contracted to be given for petroleum 1413
1679	1679	products, gross earnings from the first sale of which are exempt from 1414
1680	1680	tax under subdivision (2) of subsection (b) of this section, shall be 1415
1681	1681	exempt from tax. 1416
1682	1682	[(3) The rate of tax on consideration given or contracted to be given 1417
1683	1683	for grade number 6 fuel oil, as defined in regulations adopted pursuant 1418
1684	1684	to section 16a-22c, to be used exclusively by a company which, in 1419
1685	1685	accordance with census data contained in the Standard Industrial 1420
1686	1686	Classification Manual, United States Office of Management and Budget, 1421 Raised Bill No. 6658
1687	1687
1688	1688
1689	1689
1690	1690	LCO No. 5638 46 of 64
1691	1691
1692	1692	1987 edition, is included in code classifications 2000 to 3999, inclusive, 1422
1693	1693	or in Sector 31, 32 or 33 in the North American Industrial Classification 1423
1694	1694	System United States Manual, United States Office of Management and 1424
1695	1695	Budget, 1997 edition, or number 2 heating oil used exclusively in a 1425
1696	1696	vessel primarily engaged in interstate commerce, which vessel qualifies 1426
1697	1697	for an exemption under section 12-412 shall be: (A) Four per cent with 1427
1698	1698	respect to calendar quarters commencing on or after July 1, 1998, and 1428
1699	1699	prior to July 1, 1999; (B) three per cent with respect to calendar quarters 1429
1700	1700	commencing on or after July 1, 1999, and prior to July 1, 2000; (C) two 1430
1701	1701	per cent with respect to calendar quarters commencing on or after July 1431
1702	1702	1, 2000, and prior to July 1, 2001; and (D) one per cent with respect to 1432
1703	1703	calendar quarters commencing on or after July 1, 2001, and prior to July 1433
1704	1704	1, 2002.] 1434
1705	1705	(d) The amount of tax reported to be due on such return shall be due 1435
1706	1706	and payable on or before the last day of the month next succeeding the 1436
1707	1707	quarterly period. The tax imposed under the provisions of this chapter 1437
1708	1708	shall be in addition to any other tax imposed by this state on such 1438
1709	1709	company. 1439
1710	1710	(e) For the purposes of this chapter, the gross earnings of any 1440
1711	1711	producer or refiner of petroleum products operating a service station 1441
1712	1712	along the highways or interstate highways within the state pursuant to 1442
1713	1713	a contract with the Department of Transportation or operating a service 1443
1714	1714	station which is used as a training or test marketing center under the 1444
1715	1715	provisions of subsection (b) of section 14-344d, shall be calculated by 1445
1716	1716	multiplying the volume of petroleum products delivered by any 1446
1717	1717	producer or refiner to any such station by such producer's or refiner's 1447
1718	1718	dealer tank wagon price or dealer wholesale price in the area of the 1448
1719	1719	service station. 1449
1720	1720	Sec. 25. Subsection (a) of section 12-587a of the general statutes is 1450
1721	1721	repealed and the following is substituted in lieu thereof (Effective October 1451
1722	1722	1, 2021): 1452
1723	1723	(a) (1) Any company, as such term is used in section 12-587, as 1453 Raised Bill No. 6658
1724	1724
1725	1725
1726	1726
1727	1727	LCO No. 5638 47 of 64
1728	1728
1729	1729	amended by this act, liable for the tax imposed under subsection (b) of 1454
1730	1730	[said] section 12-587, as amended by this act, on gross earnings from the 1455
1731	1731	first sale of petroleum products within this state, which products the 1456
1732	1732	purchaser thereof subsequently sells for exportation and sale or use 1457
1733	1733	outside this state, shall be allowed a credit against any tax for which 1458
1734	1734	such company is liable in accordance with subsection (b) of said section 1459
1735	1735	12-587, in the amount of tax paid to the state with respect to the sale of 1460
1736	1736	such products, provided (A) such purchaser has submitted certification 1461
1737	1737	to such company, in such form as prescribed by the Commissioner of 1462
1738	1738	Revenue Services, that such products were sold or used outside this 1463
1739	1739	state, (B) such certification and any additional information related to 1464
1740	1740	such sale or use by such purchaser, which said commissioner may 1465
1741	1741	request, have been submitted to said commissioner, and (C) such 1466
1742	1742	company makes a payment to such purchaser, related to such products 1467
1743	1743	sold or used outside this state, in the amount equal to the tax imposed 1468
1744	1744	under [said] section 12-587, as amended by this act, on gross earnings 1469
1745	1745	from the first sale to such purchaser within the state. 1470
1746	1746	(2) The credit allowed pursuant to subdivision (1) of this subsection 1471
1747	1747	may also be claimed, in the same manner as provided in said 1472
1748	1748	subdivision, [(1),] by any such company when the petroleum products 1473
1749	1749	sold in a first sale within this state by such company are incorporated 1474
1750	1750	by the purchaser thereof into a material that is included in U.S. industry 1475
1751	1751	group 3255 in the North American Industrial Classification System 1476
1752	1752	United States Manual, United States Office of Management and Budget, 1477
1753	1753	2007 edition, and such products are subsequently exported for sale or 1478
1754	1754	use outside this state. Such company shall be allowed [said] such credit 1479
1755	1755	in the amount of tax paid to the state with respect to the sale of such 1480
1756	1756	products. 1481
1757	1757	(3) In addition, such company shall be allowed such credit when 1482
1758	1758	there has been any sale of such products subsequent to the sale by such 1483
1759	1759	company but prior to sale or use outside this state, provided (A) each 1484
1760	1760	purchaser receives payment, related to such products sold or used 1485
1761	1761	outside this state, equal to the tax imposed under [said] section 12-587, 1486
1762	1762	as amended by this act, on gross earnings from the first sale of such 1487 Raised Bill No. 6658
1763	1763
1764	1764
1765	1765
1766	1766	LCO No. 5638 48 of 64
1767	1767
1768	1768	products within this state, and (B) the purchaser selling or using such 1488
1769	1769	products outside this state complies with the requirements in this 1489
1770	1770	section related to a purchaser of such products from the company liable 1490
1771	1771	for such tax. 1491
1772	1772	Sec. 26. Section 12-631 of the general statutes is repealed and the 1492
1773	1773	following is substituted in lieu thereof (Effective October 1, 2021): 1493
1774	1774	As used in this chapter, the following terms have the following 1494
1775	1775	meanings: 1495
1776	1776	[(a)] (1) "Business firm" means any business entity authorized to do 1496
1777	1777	business in the state and subject to the tax due under the provisions of 1497
1778	1778	chapter 207, 208, 209, 210, 211, 212 or 213a. 1498
1779	1779	[(b)] (2) "Community services" means any type of counseling and 1499
1780	1780	advice, emergency assistance or medical care furnished to individuals 1500
1781	1781	or groups in the state. 1501
1782	1782	[(c)] (3) "Crime prevention" means any activity which aids in the 1502
1783	1783	reduction of crime in the state. 1503
1784	1784	[(d)] (4) "Education" means any type of scholastic instruction or 1504
1785	1785	scholarship assistance to any person who resides in the state that enables 1505
1786	1786	such person to prepare for better opportunities, including teaching 1506
1787	1787	services donated pursuant to section 10-21c. 1507
1788	1788	[(e)] (5) "Job training" means any type of instruction to any person 1508
1789	1789	who resides in the state that enables such person to acquire vocational 1509
1790	1790	skills to become employable or seek a higher grade of employment, 1510
1791	1791	including training offered pursuant to section 10-21b. 1511
1792	1792	[(f)] (6) "Neighborhood" means any specific geographic area, urban, 1512
1793	1793	interurban, suburban, or rural, which is experiencing problems 1513
1794	1794	endangering its existence as a viable and stable neighborhood. 1514
1795	1795	[(g)] (7) "Neighborhood assistance" means the furnishing of financial 1515
1796	1796	assistance, labor, material, or technical advice to aid in the physical 1516 Raised Bill No. 6658
1797	1797
1798	1798
1799	1799
1800	1800	LCO No. 5638 49 of 64
1801	1801
1802	1802	improvement or rehabilitation of all or any part of a neighborhood. 1517
1803	1803	[(h)] (8) "Neighborhood organization" means any organization 1518
1804	1804	performing community services in the state [which: (1)] that: (A) Holds 1519
1805	1805	a ruling from the Internal Revenue Service of the United States 1520
1806	1806	Department of the Treasury that the organization is exempt from 1521
1807	1807	income taxation under the provisions of the Internal Revenue Code; [, 1522
1808	1808	or (2)] (B) is designated as a community development corporation by 1523
1809	1809	the United States government under the provisions of Title VII of the 1524
1810	1810	Economic Opportunity Act of 1964; [, or (3)] or (C) is incorporated as a 1525
1811	1811	charitable corporation or trust under the provisions of chapter 598a. 1526
1812	1812	[(i)] (9) "Families of low and moderate income" means families 1527
1813	1813	meeting the criteria for designation as families of low and moderate 1528
1814	1814	income established by the Commissioner of Housing pursuant to 1529
1815	1815	subsection (f) of section 8-39. 1530
1816	1816	Sec. 27. Subdivision (1) of subsection (a) of section 12-632 of the 1531
1817	1817	general statutes is repealed and the following is substituted in lieu 1532
1818	1818	thereof (Effective October 1, 2021): 1533
1819	1819	(a) (1) Except as otherwise provided in subdivision (2) of this 1534
1820	1820	subsection, on or before July first of each year, any municipality desiring 1535
1821	1821	to obtain benefits under the provisions of this chapter shall, after 1536
1822	1822	approval by the legislative body of such municipality, submit to the 1537
1823	1823	Commissioner of Revenue Services a list on a form prescribed and made 1538
1824	1824	available by the commissioner of programs eligible for investment by 1539
1825	1825	business firms under the provisions of this chapter. Such activities shall 1540
1826	1826	consist of providing neighborhood assistance; job training or education; 1541
1827	1827	community services; crime prevention; energy conservation or 1542
1828	1828	construction or rehabilitation of dwelling units for families of low and 1543
1829	1829	moderate income in the state; donation of money to an open space 1544
1830	1830	acquisition fund of any political subdivision of the state or any nonprofit 1545
1831	1831	land conservation organization, which fund qualifies under [subsection 1546
1832	1832	(h)] subdivision (8) of section 12-631, as amended by this act, and is used 1547
1833	1833	for the purchase of land, interest in land or permanent conservation 1548 Raised Bill No. 6658
1834	1834
1835	1835
1836	1836
1837	1837	LCO No. 5638 50 of 64
1838	1838
1839	1839	restriction on land which is to be permanently preserved as protected 1549
1840	1840	open space; or any of the activities described in section 12-634, 12-635 or 1550
1841	1841	12-635a. Such list shall indicate, for each program specified: The concept 1551
1842	1842	of the program, the neighborhood area to be served, why the program 1552
1843	1843	is needed, the estimated amount required to be invested in the program, 1553
1844	1844	the suggested plan for implementing the program, the agency 1554
1845	1845	designated by the municipality to oversee implementation of the 1555
1846	1846	program and such other information as the commissioner may 1556
1847	1847	prescribe. Each municipality shall hold at least one public hearing on 1557
1848	1848	the subject of which programs shall be included on such list prior to the 1558
1849	1849	submission of such list to the commissioner. 1559
1850	1850	Sec. 28. Subsection (c) of section 12-632 of the general statutes is 1560
1851	1851	repealed and the following is substituted in lieu thereof (Effective October 1561
1852	1852	1, 2021): 1562
1853	1853	(c) Any business firm [which] that desires to engage in any of the 1563
1854	1854	activities or programs approved by any municipality pursuant to 1564
1855	1855	subsection (a) of this section and listed pursuant to subsection (b) of this 1565
1856	1856	section may apply to the Commissioner of Revenue Services for a tax 1566
1857	1857	credit in an amount as provided in section 12-633, 12-634, 12-635 or 12-1567
1858	1858	635a. The proposal for such credit, which shall be made on a form 1568
1859	1859	prescribed and made available by the commissioner, shall set forth the 1569
1860	1860	program to be conducted, the neighborhood area to be invested in, the 1570
1861	1861	plans for implementing the program and such other information as said 1571
1862	1862	commissioner may prescribe. Such proposals shall be submitted to the 1572
1863	1863	commissioner on or after September fifteenth but no later than October 1573
1864	1864	first of each year. Such proposals shall be approved or disapproved by 1574
1865	1865	the [Commissioner of Revenue Services] commissioner based on the 1575
1866	1866	compliance of such proposal with the provisions of this chapter and 1576
1867	1867	regulations adopted pursuant to this chapter. The commissioner may 1577
1868	1868	only approve proposals received between September fifteenth and 1578
1869	1869	October first of each year. If, in the opinion of the [Commissioner of 1579
1870	1870	Revenue Services] commissioner, a business firm's investment can, for 1580
1871	1871	the purposes of this chapter, be made through contributions to a 1581
1872	1872	neighborhood organization as defined in [subsection (h)] subdivision (8) 1582 Raised Bill No. 6658
1873	1873
1874	1874
1875	1875
1876	1876	LCO No. 5638 51 of 64
1877	1877
1878	1878	of section 12-631, as amended by this act, tax credits may be allowed in 1583
1879	1879	amounts as provided in section 12-633, 12-634, 12-635 or 12-635a. 1584
1880	1880	Sec. 29. Subsection (f) of section 12-632 of the general statutes is 1585
1881	1881	repealed and the following is substituted in lieu thereof (Effective October 1586
1882	1882	1, 2021): 1587
1883	1883	(f) The sum of all tax [credit] credits granted pursuant to the 1588
1884	1884	provisions of section 12-633, 12-634, 12-635 or 12-635a shall not exceed 1589
1885	1885	one hundred fifty thousand dollars annually per business firm and no 1590
1886	1886	tax credit shall be granted to any business firm for any individual 1591
1887	1887	amount invested of less than two hundred fifty dollars. 1592
1888	1888	Sec. 30. Section 17b-738 of the general statutes is repealed and the 1593
1889	1889	following is substituted in lieu thereof (Effective October 1, 2021): 1594
1890	1890	The Commissioner of Early Childhood shall establish and administer 1595
1891	1891	a program of loans to business firms, as defined in [subsection (a) of] 1596
1892	1892	section 12-631, as amended by this act, for the purpose of planning, site 1597
1893	1893	preparation, construction, renovation or acquisition of facilities, within 1598
1894	1894	the state, for use as licensed child care centers, family child care homes 1599
1895	1895	or group child care homes to be used primarily by the children of 1600
1896	1896	employees of such corporations and children of employees of the 1601
1897	1897	municipalities in which such facilities are located. Such loans shall be 1602
1898	1898	made in accordance with the terms and conditions as provided in 1603
1899	1899	regulations adopted by the commissioner, in accordance with chapter 1604
1900	1900	54, shall be made for a period not to exceed five years and shall bear 1605
1901	1901	interest at a rate to be determined in accordance with subsection (t) of 1606
1902	1902	section 3-20. 1607
1903	1903	Sec. 31. Section 12-657 of the general statutes is repealed and the 1608
1904	1904	following is substituted in lieu thereof (Effective October 1, 2021): 1609
1905	1905	The administration of this chapter is vested in the Commissioner of 1610
1906	1906	Revenue Services. All forms necessary and proper for the enforcement 1611
1907	1907	of this chapter shall be prescribed and furnished by the commissioner. 1612
1908	1908	The commissioner may require any agent, clerk, stenographer or other 1613 Raised Bill No. 6658
1909	1909
1910	1910
1911	1911
1912	1912	LCO No. 5638 52 of 64
1913	1913
1914	1914	assistant to execute a bond in such sum as said commissioner 1614
1915	1915	determines for the faithful discharge of his duties. The commissioner 1615
1916	1916	may prescribe regulations and rulings, not inconsistent with law, to 1616
1917	1917	carry into effect the provisions of this chapter, which regulations and 1617
1918	1918	rulings, when reasonably designed to carry out the intent and purpose 1618
1919	1919	of this chapter, shall be prima facie evidence of its proper interpretation. 1619
1920	1920	The commissioner shall, at least annually, and [oftener in his] more 1620
1921	1921	often at the commissioner's discretion, publish for distribution all 1621
1922	1922	regulations prescribed hereunder and such rulings as appear to [him] 1622
1923	1923	the commissioner to be of general interest. 1623
1924	1924	Sec. 32. Subdivision (1) of subsection (b) of section 12-699a of the 1624
1925	1925	general statutes is repealed and the following is substituted in lieu 1625
1926	1926	thereof (Effective October 1, 2021): 1626
1927	1927	(b) (1) Each affected business entity required to pay the tax imposed 1627
1928	1928	under section 12-699 and whose required annual payment for the 1628
1929	1929	taxable year is greater than or equal to one thousand dollars shall make 1629
1930	1930	the required annual payment each taxable year, in four required 1630
1931	1931	estimated tax installments on the following due dates: (A) For the first 1631
1932	1932	required installment, the fifteenth day of the fourth month of the taxable 1632
1933	1933	year; (B) for the second required installment, the fifteenth day of the 1633
1934	1934	sixth month of the taxable year; (C) for the third required installment, 1634
1935	1935	the fifteenth day of the ninth month of the taxable year; [,] and (D) for 1635
1936	1936	the fourth required installment, the fifteenth day of the first month of 1636
1937	1937	the next succeeding taxable year. An affected business entity may elect 1637
1938	1938	to pay any required installment prior to the specified due date. Except 1638
1939	1939	as provided in subdivision (2) of this subsection, the amount of each 1639
1940	1940	required installment shall be twenty-five per cent of the required annual 1640
1941	1941	payment. 1641
1942	1942	Sec. 33. Subdivision (10) of subsection (a) of section 12-701 of the 1642
1943	1943	general statutes is repealed and the following is substituted in lieu 1643
1944	1944	thereof (Effective October 1, 2021): 1644
1945	1945	(10) "Connecticut fiduciary adjustment" means the net positive or 1645 Raised Bill No. 6658
1946	1946
1947	1947
1948	1948
1949	1949	LCO No. 5638 53 of 64
1950	1950
1951	1951	negative total of the following items relating to income, gain, loss or 1646
1952	1952	deduction of a trust or estate: 1647
1953	1953	(A) There shall be added together: 1648
1954	1954	(i) [any] Any interest income from obligations issued by or on behalf 1649
1955	1955	of any state, political subdivision thereof, or public instrumentality, 1650
1956	1956	state or local authority, district or similar public entity, exclusive of such 1651
1957	1957	income from obligations issued by or on behalf of the state of 1652
1958	1958	Connecticut, any political subdivision thereof, or public 1653
1959	1959	instrumentality, state or local authority, district or similar public entity 1654
1960	1960	created under the laws of the state of Connecticut and exclusive of any 1655
1961	1961	such income with respect to which taxation by any state is prohibited by 1656
1962	1962	federal law; [,] 1657
1963	1963	(ii) [any] Any exempt-interest dividends, as defined in Section 1658
1964	1964	852(b)(5) of the Internal Revenue Code, exclusive of such exempt-1659
1965	1965	interest dividends derived from obligations issued by or on behalf of the 1660
1966	1966	state of Connecticut, any political subdivision thereof, or public 1661
1967	1967	instrumentality, state or local authority, district or similar public entity 1662
1968	1968	created under the laws of the state of Connecticut and exclusive of such 1663
1969	1969	exempt-interest dividends derived from obligations, the income with 1664
1970	1970	respect to which taxation by any state is prohibited by federal law; [,] 1665
1971	1971	(iii) [any] Any interest or dividend income on obligations or securities 1666
1972	1972	of any authority, commission or instrumentality of the United States 1667
1973	1973	[which] that federal law exempts from federal income tax but does not 1668
1974	1974	exempt from state income taxes; [,] 1669
1975	1975	(iv) [to] To the extent properly includable in determining the net gain 1670
1976	1976	or loss from the sale or other disposition of capital assets for federal 1671
1977	1977	income tax purposes, any loss from the sale or exchange of obligations 1672
1978	1978	issued by or on behalf of the state of Connecticut, any political 1673
1979	1979	subdivision thereof, or public instrumentality, state or local authority, 1674
1980	1980	district or similar public entity created under the laws of the state of 1675
1981	1981	Connecticut, in the income year such loss was recognized; [,] 1676 Raised Bill No. 6658
1982	1982
1983	1983
1984	1984
1985	1985	LCO No. 5638 54 of 64
1986	1986
1987	1987	(v) [to] To the extent deductible in determining federal taxable 1677
1988	1988	income prior to deductions relating to distributions to beneficiaries, any 1678
1989	1989	income taxes imposed by this state; [,] 1679
1990	1990	(vi) [to] To the extent deductible in determining federal taxable 1680
1991	1991	income prior to deductions relating to distributions to beneficiaries, any 1681
1992	1992	interest on indebtedness incurred or continued to purchase or carry 1682
1993	1993	obligations or securities the interest on which is exempt from tax under 1683
1994	1994	this chapter; [,] 1684
1995	1995	(vii) [expenses] Expenses paid or incurred during the taxable year for 1685
1996	1996	the production or collection of income which is exempt from tax under 1686
1997	1997	this chapter, or the management, conservation or maintenance of 1687
1998	1998	property held for the production of such income, and the amortizable 1688
1999	1999	bond premium for the taxable year on any bond the interest on which is 1689
2000	2000	exempt from taxation under this chapter, to the extent that such 1690
2001	2001	expenses and premiums are deductible in determining federal taxable 1691
2002	2002	income prior to deductions relating to distributions to beneficiaries; [,] 1692
2003	2003	(viii) [to] To the extent deductible in determining federal taxable 1693
2004	2004	income prior to deductions relating to distributions to beneficiaries, the 1694
2005	2005	deduction allowable as qualified domestic production activities income, 1695
2006	2006	pursuant to Section 199 of the Internal Revenue Code; [,] and 1696
2007	2007	(ix) [to] To the extent not includable in federal taxable income prior 1697
2008	2008	to deductions relating to distributions to beneficiaries, the total amount 1698
2009	2009	of a lump sum distribution for the taxable year. 1699
2010	2010	(B) There shall be subtracted from the sum of such items: 1700
2011	2011	(i) [to] To the extent properly includable in gross income for federal 1701
2012	2012	income tax purposes, any income with respect to which taxation by any 1702
2013	2013	state is prohibited by federal law; [,] 1703
2014	2014	(ii) [to] To the extent allowable under section 12-718, exempt 1704
2015	2015	dividends paid by a regulated investment company; [,] 1705
2016	2016	(iii) [with] With respect to any trust or estate [which] that is a 1706 Raised Bill No. 6658
2017	2017
2018	2018
2019	2019
2020	2020	LCO No. 5638 55 of 64
2021	2021
2022	2022	shareholder of an S corporation [which] that is carrying on, or [which] 1707
2023	2023	that has the right to carry on, business in this state, as said term is used 1708
2024	2024	in section 12-214, as amended by this act, the amount of such 1709
2025	2025	shareholder's pro rata share of such corporation's nonseparately 1710
2026	2026	computed items, as defined in Section 1366 of the Internal Revenue 1711
2027	2027	Code, that is subject to tax under chapter 208, in accordance with 1712
2028	2028	subsection (c) of section 12-217 multiplied by such corporation's 1713
2029	2029	apportionment fraction, if any, as determined in accordance with 1714
2030	2030	section 12-218; [,] 1715
2031	2031	(iv) [to] To the extent properly includable in gross income for federal 1716
2032	2032	income tax purposes, any interest income from obligations issued by or 1717
2033	2033	on behalf of the state of Connecticut, any political subdivision thereof, 1718
2034	2034	or public instrumentality, state or local authority, district or similar 1719
2035	2035	public entity created under the laws of the state of Connecticut; [,] 1720
2036	2036	(v) [to] To the extent properly includable in determining the net gain 1721
2037	2037	or loss from the sale or other disposition of capital assets for federal 1722
2038	2038	income tax purposes, any gain from the sale or exchange of obligations 1723
2039	2039	issued by or on behalf of the state of Connecticut, any political 1724
2040	2040	subdivision thereof, or public instrumentality, state or local authority, 1725
2041	2041	district or similar public entity created under the laws of the state of 1726
2042	2042	Connecticut, in the income year such gain was recognized; [,] 1727
2043	2043	(vi) [any] Any interest on indebtedness incurred or continued to 1728
2044	2044	purchase or carry obligations or securities the interest on which is 1729
2045	2045	subject to tax under this chapter, but exempt from federal income tax, to 1730
2046	2046	the extent that such interest on indebtedness is not deductible in 1731
2047	2047	determining federal taxable income prior to deductions relating to 1732
2048	2048	distributions to beneficiaries; [,] 1733
2049	2049	(vii) [ordinary] Ordinary and necessary expenses paid or incurred 1734
2050	2050	during the taxable year for the production or collection of income 1735
2051	2051	[which] that is subject to taxation under this chapter, but exempt from 1736
2052	2052	federal income tax, or the management, conservation or maintenance of 1737
2053	2053	property held for the production of such income, and the amortizable 1738 Raised Bill No. 6658
2054	2054
2055	2055
2056	2056
2057	2057	LCO No. 5638 56 of 64
2058	2058
2059	2059	bond premium for the taxable year on any bond the interest on which is 1739
2060	2060	subject to tax under this chapter, but exempt from federal income tax, to 1740
2061	2061	the extent that such expenses and premiums are not deductible in 1741
2062	2062	determining federal taxable income prior to deductions relating to 1742
2063	2063	distributions to beneficiaries; [,] and 1743
2064	2064	(viii) [the] The amount of any refund or credit for overpayment of 1744
2065	2065	income taxes imposed by this state, to the extent properly includable in 1745
2066	2066	gross income for federal income tax purposes for the taxable year and to 1746
2067	2067	the extent deductible in determining federal taxable income prior to 1747
2068	2068	deductions relating to distributions to beneficiaries for the preceding 1748
2069	2069	taxable year. 1749
2070	2070	Sec. 34. Subdivision (24) of subsection (a) of section 12-701 of the 1750
2071	2071	general statutes is repealed and the following is substituted in lieu 1751
2072	2072	thereof (Effective October 1, 2021): 1752
2073	2073	(24) "Adjusted federal tentative minimum tax" of an individual 1753
2074	2074	means such individual's federal tentative minimum tax or, in the case of 1754
2075	2075	an individual whose Connecticut adjusted gross income includes 1755
2076	2076	modifications described in subparagraph (A)(i), (A)(ii), (A)(v), (A)(vi), 1756
2077	2077	(A)(vii) or (A)(viii) of subdivision (20) of this subsection [(a) of this 1757
2078	2078	section] or subparagraph (B)(i), (B)(ii), (B)(v), (B)(vi), (B)(vii), (B)(viii), 1758
2079	2079	(B)(ix), (B)(x), (B)(xiii) or (B)(xv) of subdivision (20) of this subsection, 1759
2080	2080	[(a) of this section,] the amount that would have been the federal 1760
2081	2081	tentative minimum tax if such tax were calculated by including, to the 1761
2082	2082	extent not includable in federal alternative minimum taxable income, 1762
2083	2083	the modifications described in subparagraph (A)(i), (A)(ii), (A)(v), 1763
2084	2084	(A)(vi), (A)(vii) or (A)(viii) of subdivision (20) of this subsection, [(a) of 1764
2085	2085	this section, by excluding,] to the extent includable in federal alternative 1765
2086	2086	minimum taxable income, the modifications described in subparagraph 1766
2087	2087	(B)(i), (B)(ii), (B)(v), (B)(vi), (B)(vii), (B)(viii), (B)(ix), (B)(x), (B)(xiii) or 1767
2088	2088	(B)(xv) of subdivision (20) of this subsection, [(a) of this section,] and by 1768
2089	2089	excluding, to the extent includable in federal alternative minimum 1769
2090	2090	taxable income, the amount of any interest income or exempt-interest 1770
2091	2091	dividends, as defined in Section 852(b)(5) of the Internal Revenue Code, 1771 Raised Bill No. 6658
2092	2092
2093	2093
2094	2094
2095	2095	LCO No. 5638 57 of 64
2096	2096
2097	2097	from obligations that are issued by or on behalf of the state of 1772
2098	2098	Connecticut, any political subdivision thereof, or public 1773
2099	2099	instrumentality, state or local authority, district, or similar public entity 1774
2100	2100	that is created under the laws of the state of Connecticut, or from 1775
2101	2101	obligations that are issued by or on behalf of any territory or possession 1776
2102	2102	of the United States, any political subdivision of such territory or 1777
2103	2103	possession, or public instrumentality, authority, district or similar 1778
2104	2104	public entity of such territory or possession, the income with respect to 1779
2105	2105	which taxation by any state is prohibited by federal law. If such 1780
2106	2106	individual is a beneficiary of a trust or estate, then, in calculating his or 1781
2107	2107	her federal tentative minimum tax, his or her federal alternative taxable 1782
2108	2108	income shall be increased or decreased, as the case may be, by the net 1783
2109	2109	amount of such individual's proportionate share of the Connecticut 1784
2110	2110	fiduciary adjustment relating to modifications that are described in, to 1785
2111	2111	the extent not includable in federal alternative minimum taxable 1786
2112	2112	income, subparagraph (A)(i), (A)(ii), (A)(v), (A)(vi), (A)(vii) or (A)(viii) 1787
2113	2113	of subdivision (20) of this subsection, [(a) of this section,] or, to the extent 1788
2114	2114	includable in federal alternative minimum taxable income, 1789
2115	2115	subparagraph (B)(i), (B)(ii), (B)(v), (B)(vi), (B)(vii), (B)(viii), (B)(ix), (B)(x), 1790
2116	2116	(B)(xiii) or (B)(xv) of subdivision (20) of this subsection. [(a) of this 1791
2117	2117	section.] 1792
2118	2118	Sec. 35. Subdivision (30) of subsection (a) of section 12-701 of the 1793
2119	2119	general statutes is repealed and the following is substituted in lieu 1794
2120	2120	thereof (Effective October 1, 2021): 1795
2121	2121	(30) "Adjusted federal alternative minimum taxable income" of an 1796
2122	2122	individual means his or her federal alternative minimum taxable 1797
2123	2123	income or, in the case of an individual whose Connecticut adjusted 1798
2124	2124	gross income includes modifications described in subparagraph (A)(i), 1799
2125	2125	(A)(ii), (A)(v), (A)(vi), (A)(vii) or (A)(viii) of subdivision (20) of this 1800
2126	2126	subsection [(a) of this section] or subparagraph (B)(i), (B)(ii), (B)(v), 1801
2127	2127	(B)(vi), (B)(vii), (B)(viii), (B)(ix), (B)(x), (B)(xiii) or (B)(xv) of subdivision 1802
2128	2128	(20) of this subsection, [(a) of this section,] the amount that would have 1803
2129	2129	been the federal alternative minimum taxable income if such amount 1804
2130	2130	were calculated by including, to the extent not includable in federal 1805 Raised Bill No. 6658
2131	2131
2132	2132
2133	2133
2134	2134	LCO No. 5638 58 of 64
2135	2135
2136	2136	alternative minimum taxable income, the modifications described in 1806
2137	2137	subparagraph (A)(i), (A)(ii), (A)(v), (A)(vi), (A)(vii) or (A)(viii) of 1807
2138	2138	subdivision (20) of this subsection, [(a) of this section,] by excluding, to 1808
2139	2139	the extent includable in federal alternative minimum taxable income, 1809
2140	2140	the modifications described in subparagraph (B)(i), (B)(ii), (B)(v), (B)(vi), 1810
2141	2141	(B)(vii), (B)(viii), (B)(ix), (B)(x), (B)(xiii) or (B)(xv) of subdivision (20) of 1811
2142	2142	this subsection, [(a) of this section,] and by excluding, to the extent 1812
2143	2143	includable in federal alternative minimum taxable income, the amount 1813
2144	2144	of any interest income or exempt-interest dividends, as defined in 1814
2145	2145	Section 852(b)(5) of the Internal Revenue Code, from obligations that are 1815
2146	2146	issued by or on behalf of the state of Connecticut, any political 1816
2147	2147	subdivision thereof, or public instrumentality, state or local authority, 1817
2148	2148	district, or similar public entity that is created under the laws of the state 1818
2149	2149	of Connecticut, or from obligations that are issued by or on behalf of any 1819
2150	2150	territory or possession of the United States, any political subdivision of 1820
2151	2151	such territory or possession, or public instrumentality, authority, 1821
2152	2152	district or similar public entity of such territory or possession, the 1822
2153	2153	income with respect to which taxation by any state is prohibited by 1823
2154	2154	federal law. If such individual is a beneficiary of a trust or estate, then, 1824
2155	2155	for purposes of calculating his or her adjusted federal alternative 1825
2156	2156	minimum taxable income, his or her federal alternative minimum 1826
2157	2157	taxable income shall also be increased or decreased, as the case may be, 1827
2158	2158	by the net amount of such individual's proportionate share of the 1828
2159	2159	Connecticut fiduciary adjustment relating to modifications to the extent 1829
2160	2160	not includable in federal alternative minimum taxable income, that are 1830
2161	2161	described in subparagraph (A)(i), (A)(ii), (A)(v), (A)(vi), (A)(vii) or 1831
2162	2162	(A)(viii) of subdivision (20) of this subsection [(a) of this section] or to 1832
2163	2163	the extent includable in federal alternative minimum taxable income, 1833
2164	2164	subparagraph (B)(i), (B)(ii), (B)(v), (B)(vi), (B)(vii), (B)(viii), (B)(ix), (B)(x), 1834
2165	2165	(B)(xiii) or (B)(xv) of subdivision (20) of this subsection. [(a) of this 1835
2166	2166	section.] 1836
2167	2167	Sec. 36. Section 12-701a of the general statutes is repealed and the 1837
2168	2168	following is substituted in lieu thereof (Effective October 1, 2021): 1838
2169	2169	The maximum [annual modification] amount that may be subtracted 1839 Raised Bill No. 6658
2170	2170
2171	2171
2172	2172
2173	2173	LCO No. 5638 59 of 64
2174	2174
2175	2175	under subparagraph (B)(xiii) of subdivision (20) of subsection (a) of 1840
2176	2176	section 12-701 shall be equal to the amount of contributions to all 1841
2177	2177	accounts established pursuant to any qualified state tuition program, as 1842
2178	2178	defined in Section 529(b) of the Internal Revenue Code, established and 1843
2179	2179	maintained by this state or any official, agency or instrumentality of the 1844
2180	2180	state, but shall not exceed five thousand dollars for each individual 1845
2181	2181	taxpayer, or ten thousand dollars for taxpayers filing a joint return. Any 1846
2182	2182	amount of a contribution that is not subtracted by the taxpayer in the 1847
2183	2183	year for which the contribution is made, on or after January 1, 2006, may 1848
2184	2184	be carried forward as a subtraction from income for the succeeding five 1849
2185	2185	years; provided the amount subtracted shall not exceed the maximum 1850
2186	2186	allowed in each subsequent taxable year. 1851
2187	2187	Sec. 37. Subdivision (5) of subsection (c) of section 12-717 of the 1852
2188	2188	general statutes is repealed and the following is substituted in lieu 1853
2189	2189	thereof (Effective October 1, 2021): 1854
2190	2190	(5) If a trust changes its status from resident to nonresident or from 1855
2191	2191	nonresident to resident, the provisions of subdivisions (1) to (4), 1856
2192	2192	inclusive, of this subsection shall apply, except that the term 1857
2193	2193	"individual" shall be read as "trust", reference to "items of income, gain, 1858
2194	2194	loss or deduction" shall mean the trust's share of such items determined 1859
2195	2195	in accordance with the methods of allocation set forth in section 12-714, 1860
2196	2196	reference to "gain" shall include any modification for includable gain 1861
2197	2197	under [subsection] subdivision (9) of subsection (a) of section 12-701 and 1862
2198	2198	federal adjusted gross income shall be determined as if the trust were 1863
2199	2199	an individual. 1864
2200	2200	Sec. 38. Subdivision (4) of section 12-801 of the general statutes is 1865
2201	2201	repealed and the following is substituted in lieu thereof (Effective October 1866
2202	2202	1, 2021): 1867
2203	2203	(4) "Lottery" means (A) the Connecticut state lottery conducted prior 1868
2204	2204	to the transfer authorized under section 12-808 by the Division of Special 1869
2205	2205	Revenue, (B) after such transfer, the Connecticut state lottery conducted 1870
2206	2206	by the corporation pursuant to sections [12-563a and] 12-800 to 12-818, 1871 Raised Bill No. 6658
2207	2207
2208	2208
2209	2209
2210	2210	LCO No. 5638 60 of 64
2211	2211
2212	2212	inclusive, (C) the state lottery referred to in subsection (a) of section 53-1872
2213	2213	278g, and (D) keno conducted by the corporation pursuant to section 12-1873
2214	2214	806c; 1874
2215	2215	Sec. 39. Subsection (c) of section 4-28f of the general statutes is 1875
2216	2216	repealed and the following is substituted in lieu thereof (Effective October 1876
2217	2217	1, 2021): 1877
2218	2218	(c) The trust fund shall be administered by a board of trustees, except 1878
2219	2219	that the board shall suspend its operations from July 1, 2003, to June 30, 1879
2220	2220	2005, inclusive. The board shall consist of seventeen trustees. The 1880
2221	2221	appointment of the initial trustees shall be as follows: (1) The Governor 1881
2222	2222	shall appoint four trustees, one of whom shall serve for a term of one 1882
2223	2223	year from July 1, 2000, two of whom shall serve for a term of two years 1883
2224	2224	from July 1, 2000, and one of whom shall serve for a term of three years 1884
2225	2225	from July 1, 2000; (2) the speaker of the House of Representatives and 1885
2226	2226	the president pro tempore of the Senate each shall appoint two trustees, 1886
2227	2227	one of whom shall serve for a term of two years from July 1, 2000, and 1887
2228	2228	one of whom shall serve for a term of three years from July 1, 2000; (3) 1888
2229	2229	the majority leader of the House of Representatives and the majority 1889
2230	2230	leader of the Senate each shall appoint two trustees, one of whom shall 1890
2231	2231	serve for a term of one year from July 1, 2000, and one of whom shall 1891
2232	2232	serve for a term of three years from July 1, 2000; (4) the minority leader 1892
2233	2233	of the House of Representatives and the minority leader of the Senate 1893
2234	2234	each shall appoint two trustees, one of whom shall serve for a term of 1894
2235	2235	one year from July 1, 2000, and one of whom shall serve for a term of 1895
2236	2236	two years from July 1, 2000; and (5) the Secretary of the Office of Policy 1896
2237	2237	and Management, or the secretary's designee, shall serve as an ex-officio 1897
2238	2238	voting member. Following the expiration of such initial terms, 1898
2239	2239	subsequent trustees shall serve for a term of three years. The period of 1899
2240	2240	suspension of the board's operations from July 1, 2003, to June 30, 2005, 1900
2241	2241	inclusive, shall not be included in the term of any trustee serving on July 1901
2242	2242	1, 2003. The trustees shall serve without compensation except for 1902
2243	2243	reimbursement for necessary expenses incurred in performing their 1903
2244	2244	duties. The board of trustees shall establish rules of procedure for the 1904
2245	2245	conduct of its business which shall include, but not be limited to, 1905 Raised Bill No. 6658
2246	2246
2247	2247
2248	2248
2249	2249	LCO No. 5638 61 of 64
2250	2250
2251	2251	criteria, processes and procedures to be used in selecting programs to 1906
2252	2252	receive money from the trust fund. The trust fund shall be within the 1907
2253	2253	Office of Policy and Management for administrative purposes only. The 1908
2254	2254	board of trustees shall, not later than January first of each year, except 1909
2255	2255	following a fiscal year in which the trust fund does not receive a deposit 1910
2256	2256	from the Tobacco Settlement Fund, [shall] submit a report of its activities 1911
2257	2257	and accomplishments to the joint standing committees of the General 1912
2258	2258	Assembly having cognizance of matters relating to public health and 1913
2259	2259	appropriations and the budgets of state agencies, in accordance with 1914
2260	2260	section 11-4a. 1915
2261	2261	Sec. 40. Section 4-66k of the general statutes is repealed and the 1916
2262	2262	following is substituted in lieu thereof (Effective October 1, 2021): 1917
2263	2263	(a) There is established an account to be known as the "regional 1918
2264	2264	planning incentive account" which shall be a separate, nonlapsing 1919
2265	2265	account within the General Fund. The account shall contain any moneys 1920
2266	2266	required by law to be deposited in the account. Except as provided in 1921
2267	2267	subsection (d) of this section, moneys [,] in the account shall be 1922
2268	2268	expended by the Secretary of the Office of Policy and Management in 1923
2269	2269	accordance with subsection (b) of this section for the purposes of first 1924
2270	2270	providing funding to regional planning organizations in accordance 1925
2271	2271	with the provisions of subsections (b) and (c) of this section and then to 1926
2272	2272	providing grants under the regional performance incentive program 1927
2273	2273	established pursuant to section 4-124s. 1928
2274	2274	(b) For the fiscal year ending June 30, 2014, funds from the regional 1929
2275	2275	planning incentive account shall be distributed to each regional 1930
2276	2276	planning organization, as defined in section 4-124i of the general 1931
2277	2277	statutes, revision of 1958, revised to January 1, 2013, in the amount of 1932
2278	2278	one hundred twenty-five thousand dollars. Any regional council of 1933
2279	2279	governments that is comprised of any two or more regional planning 1934
2280	2280	organizations that voluntarily consolidate on or before December 31, 1935
2281	2281	2013, shall receive an additional payment in an amount equal to the 1936
2282	2282	amount the regional planning organizations would have received if 1937
2283	2283	such regional planning organizations had not voluntarily consolidated. 1938 Raised Bill No. 6658
2284	2284
2285	2285
2286	2286
2287	2287	LCO No. 5638 62 of 64
2288	2288
2289	2289	(c) Beginning in the fiscal year ending June 30, 2015, and annually 1939
2290	2290	thereafter, funds from the regional planning incentive account shall be 1940
2291	2291	distributed to each regional council of governments formed pursuant to 1941
2292	2292	section 4-124j, in the amount of one hundred twenty-five thousand 1942
2293	2293	dollars plus fifty cents per capita, using population information from 1943
2294	2294	the most recent federal decennial census. Any regional council of 1944
2295	2295	governments that is comprised of any two or more regional planning 1945
2296	2296	organizations, as defined in section 4-124i of the general statutes, 1946
2297	2297	revision of 1958, revised to January 1, 2013, that voluntarily consolidated 1947
2298	2298	on or before December 31, 2013, shall receive a payment in the amount 1948
2299	2299	of one hundred twenty-five thousand dollars for each such regional 1949
2300	2300	planning organization that voluntarily consolidated on or before said 1950
2301	2301	date. 1951
2302	2302	(d) There is established a regionalization subaccount within the 1952
2303	2303	regional planning incentive account. If the Connecticut Lottery 1953
2304	2304	Corporation offers online its existing lottery draw games through the 1954
2305	2305	corporation's Internet web site, online service or mobile application, the 1955
2306	2306	revenue from such online offering that exceeds an amount equivalent to 1956
2307	2307	the costs of the debt-free community college program under section 10a-1957
2308	2308	174 shall be deposited in the subaccount, or, if such online offering is not 1958
2309	2309	established, the amount provided under subsection (b) of section 364 of 1959
2310	2310	public act 19-117 for regionalization initiatives shall be deposited in the 1960
2311	2311	subaccount. Moneys in the subaccount shall be expended only for the 1961
2312	2312	purposes recommended by the task force established under section 4-1962
2313	2313	66s. 1963
2314	2314	Sec. 41. Subsection (h) of section 38a-88a of the general statutes is 1964
2315	2315	repealed and the following is substituted in lieu thereof (Effective October 1965
2316	2316	1, 2021): 1966
2317	2317	(h) No taxpayer shall be eligible for a credit under this section and 1967
2318	2318	[either] section 12-217e [or section 12-217m] for the same investment. No 1968
2319	2319	two taxpayers shall be eligible for any tax credit with respect to the same 1969
2320	2320	investment, employee or facility. 1970 Raised Bill No. 6658
2321	2321
2322	2322
2323	2323
2324	2324	LCO No. 5638 63 of 64
2325	2325
2326	2326	This act shall take effect as follows and shall amend the following
2327	2327	sections:
2328	2328
2329	2329	Section 1 October 1, 2021 12-35(a)
2330	2330	Sec. 2 October 1, 2021 12-40
2331	2331	Sec. 3 October 1, 2021 12-43
2332	2332	Sec. 4 October 1, 2021 12-44
2333	2333	Sec. 5 October 1, 2021 12-54
2334	2334	Sec. 6 October 1, 2021 12-57a(b)
2335	2335	Sec. 7 October 1, 2021 12-111(a)
2336	2336	Sec. 8 October 1, 2021 12-120a(4)
2337	2337	Sec. 9 October 1, 2021 12-121f(a)
2338	2338	Sec. 10 October 1, 2021 12-170aa
2339	2339	Sec. 11 October 1, 2021 12-208(a)
2340	2340	Sec. 12 October 1, 2021 12-214(b)
2341	2341	Sec. 13 October 1, 2021 12-219(b)
2342	2342	Sec. 14 October 1, 2021 12-217(a)(3)
2343	2343	Sec. 15 October 1, 2021 12-217zz(a)
2344	2344	Sec. 16 October 1, 2021 12-391(i)
2345	2345	Sec. 17 October 1, 2021 12-408h(b)
2346	2346	Sec. 18 October 1, 2021 12-410
2347	2347	Sec. 19 October 1, 2021 12-412(120)
2348	2348	Sec. 20 October 1, 2021 12-414(c)
2349	2349	Sec. 21 October 1, 2021 12-433
2350	2350	Sec. 22 October 1, 2021 12-438
2351	2351	Sec. 23 October 1, 2021 12-458(c)
2352	2352	Sec. 24 October 1, 2021 12-587
2353	2353	Sec. 25 October 1, 2021 12-587a(a)
2354	2354	Sec. 26 October 1, 2021 12-631
2355	2355	Sec. 27 October 1, 2021 12-632(a)(1)
2356	2356	Sec. 28 October 1, 2021 12-632(c)
2357	2357	Sec. 29 October 1, 2021 12-632(f)
2358	2358	Sec. 30 October 1, 2021 17b-738
2359	2359	Sec. 31 October 1, 2021 12-657
2360	2360	Sec. 32 October 1, 2021 12-699a(b)(1)
2361	2361	Sec. 33 October 1, 2021 12-701(a)(10)
2362	2362	Sec. 34 October 1, 2021 12-701(a)(24)
2363	2363	Sec. 35 October 1, 2021 12-701(a)(30)
2364	2364	Sec. 36 October 1, 2021 12-701a
2365	2365	Sec. 37 October 1, 2021 12-717(c)(5)
2366	2366	Sec. 38 October 1, 2021 12-801(4) Raised Bill No. 6658
2367	2367
2368	2368
2369	2369
2370	2370	LCO No. 5638 64 of 64
2371	2371
2372	2372	Sec. 39 October 1, 2021 4-28f(c)
2373	2373	Sec. 40 October 1, 2021 4-66k
2374	2374	Sec. 41 October 1, 2021 38a-88a(h)
2375	2375
2376	2376	Statement of Purpose:
2377	2377	To make minor and technical changes to the tax and related statutes.
2378	2378	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
2379	2379	that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
2380	2380	underlined.]
2381	2381