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General Assembly Raised Bill No. 5475
February Session, 2022
LCO No. 3266
Referred to Committee on FINANCE, REVENUE AND
BONDING
Introduced by:
(FIN)
AN ACT CONCERNING THE LEGISLATIVE COMMISSIONERS'
RECOMMENDATIONS FOR MINOR AND TECHNICAL REVISIONS TO
THE TAX AND RELATED STATUTES.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. Subsection (a) of section 12-35 of the general statutes is 1
repealed and the following is substituted in lieu thereof (Effective October 2
1, 2022): 3
(a) (1) Wherever used in this chapter, unless otherwise provided, 4
"state collection agency" includes the Treasurer, the Commissioner of 5
Revenue Services and any other state official, board or commission 6
authorized by law to collect taxes payable to the state and any duly 7
appointed deputy of any such official, board or commission; "tax" 8
includes not only the principal of any tax but also all interest, penalties, 9
fees and other charges added thereto by law; and "serving officer" 10
includes any state marshal, constable or employee of such state 11
collection agency designated for such purpose by a state collection 12
agency and any person so designated by the Labor Commissioner. 13 Raised Bill No. 5475
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(2) Upon the failure of any person to pay any tax, except any tax 14
under chapter 216, due the state within thirty days from its due date, the 15
state collection agency charged by law with its collection shall add 16
thereto such penalty or interest or both as are prescribed by law, 17
provided, (A) if any statutory penalty is not specified, there may be 18
added a penalty in the amount of ten per cent of the whole or such part 19
of the principal of the tax as is unpaid or fifty dollars, whichever amount 20
is greater, and [provided,] (B) if any statutory interest is not specified, 21
there shall be added interest at the rate of one per cent of the whole or 22
such part of the principal of the tax as is unpaid for each month or 23
fraction thereof, from the due date of such tax to the date of payment. 24
(3) Upon the failure of any person to pay any tax, except any tax 25
under chapter 216, due within thirty days of its due date, the state 26
collection agency charged by law with the collection of such tax may 27
make out and sign a warrant directed to any serving officer for distraint 28
upon any property of such person found within the state, whether real 29
or personal. An itemized bill shall be attached thereto, certified by the 30
state collection agency issuing such warrant as a true statement of the 31
amount due from such person. 32
(A) Such warrant shall have the same force and effect as an execution 33
issued pursuant to chapter 906. Such warrant may be levied on any real 34
property or tangible or intangible personal property of such person, and 35
sale made pursuant to such warrant in the same manner and with the 36
same force and effect as a levy of sale pursuant to an execution. In 37
addition thereto, if such warrant has been issued by the Commissioner 38
of Revenue Services, [his] the commissioner's deputy, the Labor 39
Commissioner, the executive director of the Employment Security 40
Division or any person in the Employment Security Division in a 41
position equivalent to or higher than the position presently held by a 42
revenue examiner four, [said] such serving officer shall be authorized to 43
place a keeper in any place of business and it shall be such keeper's duty 44
to secure the income of such business for the state and, when it is in the 45
best interest of the state, to force cessation of such business operation. In 46
addition, the Attorney General may collect any such tax by civil action. 47 Raised Bill No. 5475
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Each serving officer so receiving a warrant shall make a return with 48
respect to such warrant to the appropriate collection agency within a 49
period of ten days following receipt of such warrant. 50
(B) Each serving officer shall collect from such person, in addition to 51
the amount shown on such warrant, [his] such officer's fees and charges, 52
which shall be twice those authorized by statute for serving officers, 53
provided the minimum charge shall be five dollars and money collected 54
pursuant to such warrant shall be first applied to the amount of any fees 55
and charges of the serving officer. In the case of an employee of the state 56
acting as a serving officer the fees and charges collected by such 57
employee shall inure to the benefit of the state. 58
(4) For the purposes of this [section] subsection, "keeper" means a 59
person who has been given authority by an officer authorized to serve a 60
tax warrant to act in the state's interest to secure the income of a business 61
for the state and, when it is in the best interest of the state, to force the 62
cessation of such business's operation, upon the failure of such business 63
to pay taxes owed to the state. 64
Sec. 2. Section 12-40 of the general statutes is repealed and the 65
following is substituted in lieu thereof (Effective October 1, 2022): 66
The assessors in each town, except as otherwise specially provided 67
by law, shall, on or before the fifteenth day of October annually, post on 68
the signposts therein, if any, or at some other exterior place near the 69
office of the town clerk, or publish in a newspaper published in such 70
town or, if no newspaper is published in such town, then in any 71
newspaper published in the state having a general circulation in such 72
town, a notice requiring all persons therein liable to pay taxes to bring 73
in a declaration of the taxable personal property belonging to them on 74
the first day of October in that year in accordance with section [12-42] 75
12-41 and the taxable personal property for which a declaration is 76
required in accordance with section 12-43, as amended by this act. 77
Sec. 3. Section 12-43 of the general statutes is repealed and the 78
following is substituted in lieu thereof (Effective October 1, 2022): 79 Raised Bill No. 5475
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(a) Each owner of tangible personal property located in any town for 80
three months or more during the assessment year immediately 81
preceding any assessment day, who is a nonresident of such town, shall 82
file a declaration of such personal property with the assessors of the 83
town in which the same is located on such assessment day, if located in 84
such town for three months or more in such year, otherwise, in the town 85
in which such property is located for the three months or more in such 86
year nearest to such assessment day, under the same provisions as apply 87
to residents, and such personal property shall not be liable to taxation 88
in any other town in this state. The declaration of each nonresident 89
taxpayer shall contain the nonresident's post-office and street address. 90
(b) At least thirty days before the expiration of the time for filing such 91
declaration, the assessors shall mail blank declaration forms to each 92
nonresident, or to such nonresident's attorney or agent having custody 93
of the nonresident's taxable property, or send such forms electronically 94
to such nonresident's electronic mail address or the electronic mail 95
address of such nonresident's attorney or agent, provided such 96
nonresident has requested, in writing, to receive such forms 97
electronically. If the identity or mailing address of a nonresident 98
taxpayer is not discovered until after the expiration of time for filing a 99
declaration, the assessor shall, not later than ten days after determining 100
the identity or mailing address, mail a declaration form to the 101
nonresident taxpayer. [Said] Such taxpayer shall file the declaration not 102
later than fifteen days after the date such declaration form is sent. Each 103
nonresident taxpayer who fails to file a declaration in accordance with 104
the provisions of this section shall be subject to the penalty provided in 105
subsection (e) of section 12-41. 106
(c) As used in this section, "nonresident" means a person who does 107
not reside in the town in which such person's tangible personal property 108
is located on the assessment day, or a company, corporation, limited 109
liability company, partnership or any other type of business enterprise 110
that does not have an established place for conducting business in such 111
town on the assessment day. 112 Raised Bill No. 5475
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Sec. 4. Section 12-44 of the general statutes is repealed and the 113
following is substituted in lieu thereof (Effective October 1, 2022): 114
Twenty-five per cent of the amount of the valuation of any property 115
taxable by any city, borough, school district, fire district or other 116
municipal association which bases its grand list upon that of the town 117
in which it is situated shall be added to such amount on the assessment 118
list of such municipal association in each case in which twenty-five per 119
cent has been added to such amount by such town for the failure to file 120
a list as prescribed by section [12-42] 12-41 or 12-43, as amended by this 121
act; but such penalty shall not be in addition to that previously imposed 122
in the town assessment. 123
Sec. 5. Section 12-54 of the general statutes is repealed and the 124
following is substituted in lieu thereof (Effective October 1, 2022): 125
Each person liable to give in a declaration of such person's taxable 126
tangible personal property and failing to do so may, within sixty days 127
after the expiration of the time fixed by law for filing such declaration, 128
be notified in writing by the [assessors] assessor or a majority of [them] 129
the board of assessors to appear before them to be examined under oath 130
as to such person's property liable to taxation and for the purpose of 131
verifying a declaration made out by them under the provisions of 132
section [12-42] 12-41. Any person who wilfully neglects or refuses to 133
appear before the assessors and make oath as to such person's taxable 134
property within ten days after having been so notified or who, having 135
appeared, refuses to answer shall be fined not more than one thousand 136
dollars. The assessors shall promptly notify the proper prosecuting 137
officers of any violation of any provision of this section. Nothing in this 138
section shall be construed to preclude the assessor from performing an 139
audit of such person's taxable personal property, as provided in section 140
12-53. 141
Sec. 6. Subsection (b) of section 12-57a of the general statutes is 142
repealed and the following is substituted in lieu thereof (Effective October 143
1, 2022): 144 Raised Bill No. 5475
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(b) Whenever any such lessee of personal property fails to file the 145
information required in this section, it shall be assumed that any such 146
property in the lessee's possession is owned by the lessee, who shall be 147
subject to the penalty as provided in section [12-42] 12-41 in the same 148
manner as any owner of personal property who fails to file a personal 149
property declaration as required. 150
Sec. 7. Subsection (a) of section 12-111 of the 2022 supplement to the 151
general statutes is repealed and the following is substituted in lieu 152
thereof (Effective October 1, 2022): 153
(a) (1) Any person, including any lessee of real property whose lease 154
has been recorded as provided in section 47-19 and who is bound under 155
the terms of a lease to pay real property taxes and any person to whom 156
title to such property has been transferred since the assessment date, 157
claiming to be aggrieved by the doings of the assessors of such town 158
may appeal therefrom to the board of assessment appeals. Such appeal 159
shall be filed in writing or by electronic mail in a manner prescribed by 160
such board on or before February twentieth. The appeal shall include, 161
but is not limited to, the property owner's name, name and position of 162
the signer, description of the property which is the subject of the appeal, 163
name, mailing address and electronic mail address of the party to be 164
sent all correspondence by the board of assessment appeals, reason for 165
the appeal, appellant's estimate of value, signature of property owner, 166
or duly authorized agent of the property owner, and date of signature. 167
The board shall notify each aggrieved taxpayer who filed an appeal in 168
the proper form and in a timely manner, no later than March first 169
immediately following the assessment date, of the date, time and place 170
of the appeal hearing. Such notice shall be sent no later than seven 171
calendar days preceding the hearing date except that the board may 172
elect not to conduct an appeal hearing for any commercial, industrial, 173
utility or apartment property with an assessed value greater than one 174
million dollars. 175
(2) The board shall, not later than March first, notify the appellant 176
that the board has elected not to conduct an appeal hearing. An 177 Raised Bill No. 5475
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appellant whose appeal will not be heard by the board may appeal 178
directly to the Superior Court pursuant to section 12-117a. 179
(3) The board shall determine all appeals for which the board 180
conducts an appeal hearing and send written notification of the final 181
determination of such appeals to each such person within one week 182
after such determination has been made. Such written notification shall 183
include information describing the property owner's right to appeal the 184
determination of such board. Such board may equalize and adjust the 185
grand list of such town and may increase or decrease the assessment of 186
any taxable property or interest therein and may add an assessment for 187
property omitted by the assessors which should be added thereto; and 188
may add to the grand list the name of any person omitted by the 189
assessors and owning taxable property in such town, placing therein all 190
property liable to taxation which it has reason to believe is owned by 191
such person, at the percentage of its actual valuation, as determined by 192
the assessors in accordance with the provisions of sections 12-64 and 12-193
71, from the best information that it can obtain. [, and if] If such property 194
should have been included in the declaration, as required by section [12-195
42] 12-41 or 12-43, as amended by this act, [it] the board shall add thereto 196
twenty-five per cent of such assessment; but, before proceeding to 197
increase the assessment of any person or to add to the grand list the 198
name of any person so omitted, [it] the board shall mail to such person, 199
postage paid, at least one week before making such increase or addition, 200
a written or printed notice addressed to such person at the town in 201
which such person resides, to appear before such board and show cause 202
why such increase or addition should not be made. 203
(4) When the board increases or decreases the gross assessment of any 204
taxable real property or interest therein, the amount of such gross 205
assessment shall be fixed until the assessment year in which the 206
municipality next implements a revaluation of all real property 207
pursuant to section 12-62, unless the assessor increases or decreases the 208
gross assessment of the property to [(1)] (A) comply with an order of a 209
court of jurisdiction, [(2)] (B) reflect an addition for new construction, 210
[(3)] (C) reflect a reduction for damage or demolition, or [(4)] (D) correct 211 Raised Bill No. 5475
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a factual error by issuance of a certificate of correction. Notwithstanding 212
the provisions of this subsection, if, prior to the next revaluation, the 213
assessor increases or decreases a gross assessment established by the 214
board for any other reason, the assessor shall submit a written 215
explanation to the board setting forth the reason for such increase or 216
decrease. The assessor shall also append the written explanation to the 217
property card for the real estate parcel whose gross assessment was 218
increased or decreased. 219
Sec. 8. Subdivision (4) of section 12-120a of the general statutes is 220
repealed and the following is substituted in lieu thereof (Effective October 221
1, 2022): 222
(4) (A) For purposes of taxable registered motor vehicles, such report 223
shall include the total number of motor vehicles and the total assessed 224
value of such motor vehicles for each of the following classifications 225
related to use: (i) Passenger, (ii) commercial, (iii) combination, (iv) farm, 226
and (v) any other classification; (B) for purposes of taxable vehicles 227
which are not registered and mobile manufactured homes, such report 228
shall include the total number of such vehicles and mobile 229
manufactured homes and the total assessed value for each such 230
category; (C) for purposes of all other taxable personal property, such 231
report shall include the total value of each category of such property as 232
contained in the tax list required pursuant to sections [12-42] 12-41 and 233
12-43, as amended by this act. 234
Sec. 9. Subsection (a) of section 12-121f of the general statutes is 235
repealed and the following is substituted in lieu thereof (Effective October 236
1, 2022): 237
(a) An assessment list in any town, city or borough is not invalid as 238
to the taxpayers of the taxing district as a whole because the assessor 239
committed any one or more of the errors or omissions listed in 240
subdivisions (1) to (15), inclusive, of this subsection unless an action 241
contesting the validity of the assessment list is brought within four 242
months after the assessment date and the plaintiff establishes that the 243 Raised Bill No. 5475
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assessor's error or omission will produce a substantial injustice to the 244
taxpayers as a whole: 245
(1) The assessor failed to give the legal notice required by section 12-246
40, as amended by this act, that all persons liable to pay taxes in the 247
taxing district must, when required by law, bring in written or printed 248
lists of the taxable property belonging to them; 249
(2) The assessor received a list that is either not sworn to or not signed 250
by the person giving that list as required by section 12-49; 251
(3) The assessor received a list after the deadline specified by section 252
[12-42] 12-41 but neglected to fill out a list of the property described and 253
add to the assessment the penalty set by said section [12-42] for failing 254
to file before the deadline; 255
(4) The assessor failed to give the notice required by subsection (c) of 256
section 12-53 after adding property to the list of any person or 257
corporation making a sworn list; 258
(5) The assessor failed to give the notice required by subsection (c) of 259
section 12-53 after making out a list for a person or corporation that was 260
liable to pay taxes and failed to give a required list; 261
(6) The assessor failed to assess and set house lots separately in lists 262
as land as required by section [12-42] 12-63; 263
(7) The assessor failed to sign any assessment list, or did not sign the 264
assessment list of a town, city or borough collectively but signed the 265
assessment list individually for districts in the town, city or borough; 266
(8) The assessor failed, as required by subsection (a) of section 12-55, 267
to arrange an assessment list in alphabetical order, or to lodge the list in 268
the required office on or before the day designated by law, or at all; 269
(9) The assessor decreased valuations after the day on which the 270
assessment list was lodged or was required by law to be lodged in the 271
required office, but before the date on which the abstract of such list was 272 Raised Bill No. 5475
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transmitted or was required to be transmitted to the Secretary of the 273
Office of Policy and Management; 274
(10) The assessor failed, as required by section 12-42, to fill out a list 275
for any person or corporation that failed to return a required list; 276
(11) The assessor incorrectly made an assessment list abstract 277
required by subsection (a) of section 12-55; 278
(12) The assessor failed to compare, sign, return, date or make oath to 279
an abstract of an assessment list of his or her town, as required by law, 280
or omitted from an abstract any part of the list of any person; 281
(13) The assessor did not take the oath required by law; 282
(14) The assessor failed to return to a district clerk an assessment list 283
of the district assessment; or 284
(15) The assessor omitted from the assessment list the taxable 285
property of any person or corporation liable to pay taxes. 286
Sec. 10. Section 12-170aa of the 2022 supplement to the general 287
statutes is repealed and the following is substituted in lieu thereof 288
(Effective October 1, 2022): 289
(a) There is established, for the assessment year commencing October 290
1, 1985, and each assessment year thereafter, a revised state program of 291
property tax relief for certain elderly homeowners as determined in 292
accordance with subsection (b) of this section, and additionally for the 293
assessment year commencing October 1, 1986, and each assessment year 294
thereafter, the property tax relief benefits of such program are made 295
available to certain homeowners who are permanently and totally 296
disabled as determined in accordance with [said] subsection (b) of this 297
section. 298
(b) (1) The program established by this section shall provide for a 299
reduction in property tax, except in the case of benefits payable as a 300
grant under certain circumstances in accordance with provisions in 301 Raised Bill No. 5475
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subsection (j) of this section, applicable to the assessed value of certain 302
real property, determined in accordance with subsection (c) of this 303
section, for any (A) owner of real property, including any owner of real 304
property held in trust for such owner, provided such owner or such 305
owner and such owner's spouse are the grantor and beneficiary of such 306
trust, (B) tenant for life or tenant for a term of years liable for property 307
tax under section 12-48, or (C) resident of a multiple-dwelling complex 308
under certain contractual conditions as provided in [said] subsection (j) 309
of this section, who (i) at the close of the preceding calendar year has 310
attained age sixty-five or over, or whose spouse domiciled with such 311
homeowner, has attained age sixty-five or over at the close of the 312
preceding calendar year, or is fifty years of age or over and the surviving 313
spouse of a homeowner who at the time of [his] such homeowner's 314
death had qualified and was entitled to tax relief under this section, 315
provided such spouse was domiciled with such homeowner at the time 316
of [his] such homeowner's death, or (ii) at the close of the preceding 317
calendar year has not attained age sixty-five and is eligible in accordance 318
with applicable federal regulations to receive permanent total disability 319
benefits under Social Security, or has not been engaged in employment 320
covered by Social Security and accordingly has not qualified for benefits 321
thereunder but who has become qualified for permanent total disability 322
benefits under any federal, state or local government retirement or 323
disability plan, including the Railroad Retirement Act and any 324
government-related teacher's retirement plan, determined by the 325
Secretary of the Office of Policy and Management to contain 326
requirements in respect to qualification for such permanent total 327
disability benefits [which] that are comparable to such requirements 328
under Social Security; and in addition to qualification under clause (i) 329
or (ii) [above] of this subdivision, whose taxable and nontaxable income, 330
the total of which shall hereinafter be called "qualifying income", in the 331
tax year of such homeowner ending immediately preceding the date of 332
application for benefits under the program in this section, was not in 333
excess of sixteen thousand two hundred dollars, if unmarried, or twenty 334
thousand dollars, jointly with spouse if married, subject to adjustments 335
in accordance with subdivision (2) of this subsection, evidence of which 336 Raised Bill No. 5475
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income shall be required in the form of a signed affidavit to be submitted 337
to the assessor in the municipality in which application for benefits 338
under this section is filed. Such affidavit may be filed electronically, in 339
a manner prescribed by the assessor. The amount of any Medicaid 340
payments made on behalf of such homeowner or the spouse of such 341
homeowner shall not constitute income. The amount of tax reduction 342
provided under this section, determined in accordance with and subject 343
to the variable factors in the schedule of amounts of tax reduction in 344
subsection (c) of this section, shall be allowed only with respect to a 345
residential dwelling owned by such qualified homeowner and used as 346
such homeowner's primary place of residence. If title to real property or 347
a tenancy interest liable for real property taxes is recorded in the name 348
of such qualified homeowner or his spouse making a claim and 349
qualifying under this section and any other person or persons, the 350
claimant hereunder shall be entitled to pay his fractional share of the tax 351
on such property calculated in accordance with the provisions of this 352
section, and such other person or persons shall pay his or their fractional 353
share of the tax without regard for the provisions of this section, unless 354
also qualified hereunder. For the purposes of this section, a "mobile 355
manufactured home", as defined in section 12-63a, or a dwelling on 356
leased land, including but not limited to a modular home, shall be 357
deemed to be real property and the word "taxes" shall not include 358
special assessments, interest and lien fees. 359
(2) The amounts of qualifying income as provided in this section shall 360
be adjusted annually in a uniform manner to reflect the annual inflation 361
adjustment in Social Security income, with each such adjustment of 362
qualifying income determined to the nearest one hundred dollars. Each 363
such adjustment of qualifying income shall be prepared by the Secretary 364
of the Office of Policy and Management in relation to the annual 365
inflation adjustment in Social Security, if any, becoming effective at any 366
time during the twelve-month period immediately preceding the first 367
day of October each year and the amount of such adjustment shall be 368
distributed to the assessors in each municipality not later than the thirty-369
first day of December next following. 370 Raised Bill No. 5475
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(3) For purposes of determining qualifying income under subdivision 371
(1) of this subsection with respect to a married homeowner who submits 372
an application for tax reduction in accordance with this section, the 373
Social Security income of the spouse of such homeowner shall not be 374
included in the qualifying income of such homeowner, for purposes of 375
determining eligibility for benefits under this section, if such spouse is 376
a resident of a health care or nursing home facility in this state receiving 377
payment related to such spouse under the Title XIX Medicaid program. 378
An applicant who is legally separated pursuant to the provisions of 379
section 46b-40, as of the thirty-first day of December preceding the date 380
on which such person files an application for a grant in accordance with 381
subsection (a) of this section, may apply as an unmarried person and 382
shall be regarded as such for purposes of determining qualifying income 383
under said subsection. 384
(c) The amount of reduction in property tax provided under this 385
section shall, subject to the provisions of subsection (d) of this section, 386
be determined in accordance with the following schedule: 387
T1 Qualifying Income Tax Reduction Tax Reduction
T2 As Percentage For Any Year
T3 Over Not Of Property Tax
T4 Exceeding
T5 Married Homeowners Maximum Minimum
T6 $ 0 $11,700 50% $1,250 $400
T7 11,700 15,900 40 1,000 350
T8 15,900 19,700 30 750 250
T9 19,700 23,600 20 500 150
T10 23,600 28,900 10 250 150
T11 28,900 None
T12 Unmarried Homeowners
T13 $ 0 $11,700 40% $1,000 $350
T14 11,700 15,900 30 750 250
T15 15,900 19,700 20 500 150 Raised Bill No. 5475
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T16 19,700 23,600 10 250 150
T17 23,600 None
(d) Any homeowner qualified for tax reduction in accordance with 388
subsection (b) of this section in an amount to be determined under the 389
schedule of such tax reduction in subsection (c) of this section, shall in 390
no event receive less in tax reduction than the minimum amount of such 391
reduction applicable to the qualifying income of such homeowner 392
according to the schedule in said subsection (c). 393
(e) (1) Any claim for tax reduction under this section shall be 394
submitted for approval, on the application form prepared for such 395
purpose by the Secretary of the Office of Policy and Management, in the 396
first year claim for such tax relief is filed and biennially thereafter. Such 397
application form may be submitted by mail or electronic mail, in a 398
manner prescribed by the secretary. The amount of tax reduction 399
approved shall be applied to the real property tax payable by the 400
homeowner for the assessment year in which such application is 401
submitted and approved. If any such homeowner has qualified for tax 402
reduction under this section, the tax reduction determined shall, when 403
possible, be applied and prorated uniformly over the number of 404
installments in which the real property tax is due and payable to the 405
municipality in which [he] such homeowner resides. In the case of any 406
homeowner who is eligible for tax reduction under this section as a 407
result of increases in qualifying income, [effective with respect to the 408
assessment year commencing October 1, 1987,] under the schedule of 409
qualifying income and tax reduction in subsection (c) of this section, 410
exclusive of any such increases related to [social security] Social Security 411
adjustments in accordance with subsection (b) of this section, the total 412
amount of tax reduction to which such homeowner is entitled shall be 413
credited and uniformly prorated against property tax installment 414
payments applicable to such homeowner's residence [which] that 415
become due after such homeowner's application for tax reduction under 416
this section is accepted. In the event that a homeowner has paid in full 417
the amount of property tax applicable to such homeowner's residence, 418 Raised Bill No. 5475
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regardless of whether the municipality requires the payment of 419
property taxes in one or more installments, such municipality shall 420
make payment to such homeowner in the amount of the tax reduction 421
allowed. The municipality shall be reimbursed for the amount of such 422
payment in accordance with subsection (g) of this section. 423
(2) In respect to such application required biennially after the filing 424
and approval for the first year, the tax assessor in each municipality 425
shall notify each such homeowner concerning application requirements 426
by mail or, at such homeowner's option, electronic mail, not later than 427
February first, annually enclosing a copy of the required application 428
form. Such homeowner may submit such application to the assessor by 429
mail or electronic mail, in a manner prescribed by the assessor, provided 430
it is received by the assessor not later than April fifteenth in the 431
assessment year with respect to which such tax reduction is claimed. 432
Not later than April thirtieth of such year the assessor shall notify, by 433
mail evidenced by a certificate of mailing, any such homeowner for 434
whom such application was not received by said April fifteenth 435
concerning application requirements and such homeowner shall be 436
required not later than May fifteenth to submit such application 437
personally or by electronic mail, in a manner prescribed by the assessor, 438
or, for reasonable cause, by a person acting on behalf of such taxpayer 439
as approved by the assessor. In the year immediately following any year 440
in which such homeowner has submitted application and qualified for 441
tax reduction in accordance with this section, such homeowner shall be 442
presumed, without filing application therefor, to be qualified for tax 443
reduction in accordance with the schedule in subsection (c) of this 444
section in the same percentage of property tax as allowed in the year 445
immediately preceding. 446
(3) If any homeowner has qualified and received tax reduction under 447
this section and subsequently in any calendar year has qualifying 448
income in excess of the maximum described in this section, such 449
homeowner shall notify the tax assessor by mail or electronic mail, in a 450
manner prescribed by the assessor, on or before the next filing date and 451
shall be denied tax reduction under this section for the assessment year 452 Raised Bill No. 5475
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and any subsequent year or until such homeowner has reapplied and 453
again qualified for benefits under this section. Any such person who 454
fails to so notify the tax assessor of his disqualification shall refund all 455
amounts of tax reduction improperly taken and be fined not more than 456
five hundred dollars. 457
(f) (1) Any homeowner, believing such homeowner is entitled to tax 458
reduction benefits under this section for any assessment year, shall 459
make application as required in subsection (e) of this section, to the 460
assessor of the municipality in which the homeowner resides, for such 461
tax reduction at any time from February first to and including May 462
fifteenth of the year in which tax reduction is claimed. A homeowner 463
may make application to the secretary prior to August fifteenth of the 464
claim year for an extension of the application period. The secretary may 465
grant such extension in the case of extenuating circumstance due to 466
illness or incapacitation as evidenced by a certificate signed by a 467
physician, physician assistant or an advanced practice registered nurse 468
to that extent, or if the secretary determines there is good cause for doing 469
so. Such application for tax reduction benefits shall be submitted on a 470
form prescribed and furnished by the secretary to the assessor. In 471
making application the homeowner shall present to such assessor, in 472
substantiation of such homeowner's application, a copy of such 473
homeowner's federal income tax return, including a copy of the Social 474
Security statement of earnings for such homeowner, and that of such 475
homeowner's spouse, if filed separately, for such homeowner's taxable 476
year ending immediately prior to the submission of such application, or 477
if not required to file a return, such other evidence of qualifying income 478
in respect to such taxable year as may be required by the assessor. 479
(2) When the assessor is satisfied that the applying homeowner is 480
entitled to tax reduction in accordance with this section, such assessor 481
shall issue a certificate of credit, in such form as the secretary may 482
prescribe and supply showing the amount of tax reduction allowed. A 483
duplicate of such certificate shall be delivered to the applicant and the 484
tax collector of the municipality and the assessor shall keep the fourth 485
copy of such certificate and a copy of the application. Any homeowner 486 Raised Bill No. 5475
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who, for the purpose of obtaining a tax reduction under this section, 487
wilfully fails to disclose all matters related thereto or with intent to 488
defraud makes false statement shall refund all property tax credits 489
improperly taken and shall be fined not more than five hundred dollars. 490
(3) Applications filed under this section shall not be open for public 491
inspection. 492
(g) (1) On or before July first, annually, each municipality shall 493
submit to the secretary a claim for the tax reductions approved under 494
this section in relation to the assessment list of October first immediately 495
preceding. On or after December [1, 1987] first, annually, any 496
municipality that neglects to transmit to the secretary the claim as 497
required by this section shall forfeit two hundred fifty dollars to the 498
state, except that the secretary may waive such forfeiture in accordance 499
with procedures and standards established by regulations adopted in 500
accordance with chapter 54. 501
(2) Subject to procedures for review and approval of such data 502
pursuant to section 12-120b, said secretary shall, on or before December 503
fifteenth next following, certify to the Comptroller the amount due each 504
municipality as reimbursement for loss of property tax revenue related 505
to the tax reductions allowed under this section, except that the 506
secretary may reduce the amount due as reimbursement under this 507
section by up to one hundred per cent for any municipality that is not 508
eligible for a grant under section 32-9s. The Comptroller shall draw an 509
order on the Treasurer on or before the fifth business day following 510
December fifteenth and the Treasurer shall pay the amount due each 511
municipality not later than the thirty-first day of December. 512
(3) Any claimant aggrieved by the results of the secretary's review 513
shall have the rights of appeal as set forth in section 12-120b. The 514
amount of the grant payable to each municipality in any year in 515
accordance with this section shall be reduced proportionately in the 516
event that the total of such grants in such year exceeds the amount 517
appropriated for the purposes of this section with respect to such year. 518 Raised Bill No. 5475
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(h) Any person who is the owner of a residential dwelling on leased 519
land, including any such person who is a sublessee under terms of the 520
lease agreement applicable to such land, shall be entitled to claim tax 521
relief under the provisions of this section, subject to all requirements 522
therein except as provided in this [subdivision] subsection, with respect 523
to property taxes paid by such person on the assessed value of such 524
dwelling, provided (1) the dwelling is such person's principal place of 525
residence, (2) such lease or sublease requires that such person as the 526
lessee or sublessee, whichever is applicable, pay all property taxes 527
related to the dwelling and (3) such lease or sublease is recorded in the 528
land records of the town. 529
(i) (1) If any person with respect to whom a claim for tax reduction in 530
accordance with this section has been approved for any assessment year 531
transfers, assigns, grants or otherwise conveys on or after the first day 532
of October but prior to the first day of August in such assessment year 533
the interest in real property to which such claim for tax credit is related, 534
regardless of whether such transfer, assignment, grant or conveyance is 535
voluntary or involuntary, the amount of such tax credit shall be a pro 536
rata portion of the amount otherwise applicable in such assessment year 537
to be determined by a fraction the numerator of which shall be the 538
number of full months from the first day of October in such assessment 539
year to the date of such conveyance and the denominator of which shall 540
be twelve. If such conveyance occurs in the month of October the 541
grantor shall be disqualified for tax credit in such assessment year. The 542
grantee shall be required within a period not exceeding ten days 543
immediately following the date of such conveyance to notify the 544
assessor thereof by mail or electronic mail, in a manner prescribed by 545
the assessor, or in the absence of such notice, upon determination by the 546
assessor that such transfer, assignment, grant or conveyance has 547
occurred, the assessor shall [(1)] (A) determine the amount of tax 548
reduction to which the grantor is entitled for such assessment year with 549
respect to the interest in real property conveyed and notify the tax 550
collector of the reduced amount of tax reduction applicable to such 551
interest, and [(2)] (B) notify the Secretary of the Office of Policy and 552 Raised Bill No. 5475
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Management on or before the October first immediately following the 553
end of the assessment year in which such conveyance occurs of the 554
reduction in such tax reduction for purposes of a corresponding 555
adjustment in the amount of state payment to the municipality next 556
following as reimbursement for the revenue loss related to such tax 557
reductions. On or after December [1, 1987] first, annually, any 558
municipality [which] that neglects to transmit to the Secretary of the 559
Office of Policy and Management the claim as required by this section 560
shall forfeit two hundred fifty dollars to the state, [provided] except that 561
the secretary may waive such forfeiture in accordance with procedures 562
and standards established by regulations adopted in accordance with 563
chapter 54. 564
(2) Upon receipt of such notice from the assessor, the tax collector 565
shall, if such notice is received after the tax due date in the municipality, 566
within ten days thereafter mail, hand or deliver by electronic mail, at the 567
grantee's option, a bill to the grantee stating the additional amount of 568
tax due as determined by the assessor. Such tax shall be due and payable 569
and collectible as other property taxes and subject to the same liens and 570
processes of collection, provided such tax shall be due and payable in 571
an initial or single installment not sooner than thirty days after the date 572
such bill is mailed or handed to the grantee and in equal amounts in any 573
remaining, regular installments as the same are due and payable. 574
(j) (1) Notwithstanding the intent in subsections (a) to (i), inclusive, 575
of this section to provide for benefits in the form of property tax 576
reduction applicable to persons liable for payment of such property tax 577
and qualified in accordance with requirements related to age and 578
income as provided in subsection (b) of this section, a certain annual 579
benefit, determined in amount under the provisions of subsections (c) 580
and (d) of this section but payable in a manner as prescribed in this 581
subsection, shall be provided with respect to any person who (A) is 582
qualified in accordance with said requirements related to age and 583
income as provided in subsection (b) of this section, including 584
provisions concerning such person's spouse, and (B) is a resident of a 585
dwelling unit within a multiple-dwelling complex containing dwelling 586 Raised Bill No. 5475
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units for occupancy by certain elderly persons under terms of a contract 587
between such resident and the owner of such complex, in accordance 588
with which contract such resident occupies a certain dwelling unit 589
subject to the express provision that such resident has no legal title, 590
interest or leasehold estate in the real or personal property of such 591
complex, and under the terms of which contract such resident agrees to 592
pay the owner of the complex a fee, as a condition precedent to 593
occupancy and a monthly or other such periodic fee thereafter as a 594
condition of continued occupancy. In no event shall any such resident 595
be qualified for benefits payable in accordance with this subsection if, as 596
determined by the assessor in the municipality in which such complex 597
is situated, such resident's contract with the owner of such complex, or 598
occupancy by such resident (i) confers upon such resident any 599
ownership interest in the dwelling unit occupied or in such complex, or 600
(ii) establishes a contract of lease of any type for the dwelling unit 601
occupied by such resident. 602
(2) The amount of annual benefit payable in accordance with this 603
subsection to any such resident, qualified as provided in subdivision (1) 604
of this subsection, shall be determined in relation to an assumed amount 605
of property tax liability applicable to the assessed value for the dwelling 606
unit which such resident occupies, as determined by the assessor in the 607
municipality in which such complex is situated. Annually, not later than 608
the first day of June, the assessor in such municipality, upon receipt of 609
an application for such benefit submitted in accordance with this 610
subsection by mail or electronic mail, in a manner prescribed by the 611
assessor, by any such resident, shall determine, with respect to the 612
assessment list in such municipality for the assessment year 613
commencing October first immediately preceding, the portion of the 614
assessed value of the entire complex, as included in such assessment list, 615
attributable to the dwelling unit occupied by such resident. The 616
assumed property tax liability for purposes of this subsection shall be 617
the product of such assessed value and the mill rate in such municipality 618
as determined for purposes of property tax imposed on said assessment 619
list for the assessment year commencing October first immediately 620 Raised Bill No. 5475
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preceding. The amount of benefit to which such resident shall be 621
entitled for such assessment year shall be equivalent to the amount of 622
tax reduction for which such resident would qualify, considering such 623
assumed property tax liability to be the actual property tax applicable 624
to such resident's dwelling unit and such resident as liable for the 625
payment of such tax, in accordance with the schedule of qualifying 626
income and tax reduction as provided in subsection (c) of this section, 627
subject to provisions concerning maximum allowable benefit for any 628
assessment year under subsections (c) and (d) of this section. The 629
amount of benefit as determined for such resident in respect to any 630
assessment year shall be payable by the state as a grant to such resident 631
equivalent to the amount of property tax reduction to which such 632
resident would be entitled under subsections (a) to (i), inclusive, of this 633
section if such resident were the owner of such dwelling unit and 634
qualified for tax reduction benefits under said subsections (a) to (i), 635
inclusive. 636
(3) Any such resident entitled to a grant as provided in subdivision 637
(2) of this subsection shall be required to submit an application to the 638
assessor in the municipality in which such resident resides for such 639
grant by mail or electronic mail, in a manner prescribed by the assessor, 640
at any time from February first to and including the fifteenth day of May 641
in the year in which such grant is claimed, on a form prescribed and 642
furnished for such purpose by the Secretary of the Office of Policy and 643
Management. Any such resident submitting an application for such 644
grant shall be required to present to the assessor, in substantiation of 645
such application, a copy of such resident's federal income tax return, 646
and if not required to file a federal income tax return, such other 647
evidence of qualifying income, receipts for money received or cancelled 648
checks, or copies thereof, and any other evidence the assessor may 649
require. Not later than the first day of July in such year, the assessor shall 650
submit to the Secretary of the Office of Policy and Management (A) a 651
copy of the application prepared by such resident, together with such 652
resident's federal income tax return, if required to file such a return, and 653
any other information submitted in relation thereto, (B) determinations 654 Raised Bill No. 5475
LCO No. 3266 22 of 68
of the assessor concerning the assessed value of the dwelling unit in 655
such complex occupied by such resident, and (C) the amount of such 656
grant approved by the assessor. Said secretary, upon approving such 657
grant, shall certify the amount thereof and not later than the fifteenth 658
day of September immediately following submit approval for payment 659
of such grant to the State Comptroller. Not later than five business days 660
immediately following receipt of such approval for payment, the State 661
Comptroller shall draw [his or her] an order [upon] on the State 662
Treasurer and the Treasurer shall pay the amount of the grant to such 663
resident not later than the first day of October immediately following. 664
(k) If the Secretary of the Office of Policy and Management makes any 665
adjustments to the grants for tax reductions or assumed amounts of 666
property tax liability claimed under this section subsequent to the 667
[Comptroller the] State Comptroller's order of payment of [said] such 668
grants in any year, the amount of such adjustment shall be reflected in 669
the next payment the Treasurer shall make to such municipality 670
pursuant to this section. 671
Sec. 11. Subsection (a) of section 12-208 of the general statutes is 672
repealed and the following is substituted in lieu thereof (Effective October 673
1, 2022): 674
(a) Any company subject to any tax or charge under this chapter that 675
is aggrieved by the action of the commissioner or the commissioner's 676
authorized agent in fixing the amount of any tax, penalty, interest or 677
charge provided for by this chapter may apply to the commissioner, in 678
writing, not later than sixty days after the notice of such action is 679
delivered or mailed to the company, for a hearing and a correction of 680
the amount of such tax, penalty, interest or charge, so fixed, setting forth 681
the reasons why such hearing should be granted and the amount in 682
which such tax, penalty, interest or charge should be reduced. The 683
commissioner shall promptly consider each such application and may 684
grant or deny the hearing requested. If the hearing is denied, the 685
applicant shall be notified forthwith. If it is granted, the commissioner 686
shall notify the applicant of the time and place fixed for such hearing. 687 Raised Bill No. 5475
LCO No. 3266 23 of 68
After such hearing the commissioner may make such order in the 688
premises as appears to [him] the commissioner just and lawful and shall 689
furnish a copy of such order to the applicant. The commissioner may, 690
by notice in writing, at any time within three years after the date when 691
any return of any such person has been due, order a hearing on [his] the 692
commissioner's own initiative and require such person or any other 693
individual whom the commissioner believes to be in possession of 694
relevant information concerning such person to appear before the 695
commissioner or the commissioner's authorized agent with any 696
specified books of account, papers or other documents, for examination 697
under oath. 698
Sec. 12. Subsection (b) of section 12-214 of the 2022 supplement to the 699
general statutes is repealed and the following is substituted in lieu 700
thereof (Effective October 1, 2022): 701
[(b) (1) With respect to income years commencing on or after January 702
1, 1989, and prior to January 1, 1992, any company subject to the tax 703
imposed in accordance with subsection (a) of this section shall pay, for 704
each such income year, an additional tax in an amount equal to twenty 705
per cent of the tax calculated under said subsection (a) for such income 706
year, without reduction of the tax so calculated by the amount of any 707
credit against such tax. The additional amount of tax determined under 708
this subsection for any income year shall constitute a part of the tax 709
imposed by the provisions of said subsection (a) and shall become due 710
and be paid, collected and enforced as provided in this chapter. 711
(2) With respect to income years commencing on or after January 1, 712
1992, and prior to January 1, 1993, any company subject to the tax 713
imposed in accordance with subsection (a) of this section shall pay, for 714
each such income year, an additional tax in an amount equal to ten per 715
cent of the tax calculated under said subsection (a) for such income year, 716
without reduction of the tax so calculated by the amount of any credit 717
against such tax. The additional amount of tax determined under this 718
subsection for any income year shall constitute a part of the tax imposed 719
by the provisions of said subsection (a) and shall become due and be 720 Raised Bill No. 5475
LCO No. 3266 24 of 68
paid, collected and enforced as provided in this chapter. 721
(3) With respect to income years commencing on or after January 1, 722
2003, and prior to January 1, 2004, any company subject to the tax 723
imposed in accordance with subsection (a) of this section shall pay, for 724
each such income year, an additional tax in an amount equal to twenty 725
per cent of the tax calculated under said subsection (a) for such income 726
year, without reduction of the tax so calculated by the amount of any 727
credit against such tax. The additional amount of tax determined under 728
this subsection for any income year shall constitute a part of the tax 729
imposed by the provisions of said subsection (a) and shall become due 730
and be paid, collected and enforced as provided in this chapter. 731
(4) With respect to income years commencing on or after January 1, 732
2004, and prior to January 1, 2005, any company subject to the tax 733
imposed in accordance with subsection (a) of this section shall pay, for 734
each such income year, an additional tax in an amount equal to twenty-735
five per cent of the tax calculated under said subsection (a) for such 736
income year, without reduction of the tax so calculated by the amount 737
of any credit against such tax, except that any company that pays the 738
minimum tax of two hundred fifty dollars under section 12-219 or 12-739
223c for such income year shall not be subject to the additional tax 740
imposed by this subdivision. The additional amount of tax determined 741
under this subdivision for any income year shall constitute a part of the 742
tax imposed by the provisions of said subsection (a) and shall become 743
due and be paid, collected and enforced as provided in this chapter.] 744
[(5)] (b) (1) With respect to income years commencing on or after 745
January 1, 2006, and prior to January 1, 2007, any company subject to the 746
tax imposed in accordance with subsection (a) of this section shall pay, 747
except when the tax so calculated is equal to two hundred fifty dollars, 748
for each such income year, an additional tax in an amount equal to 749
twenty per cent of the tax calculated under said subsection (a) for such 750
income year, without reduction of the tax so calculated by the amount 751
of any credit against such tax. The additional amount of tax determined 752
under this subsection for any income year shall constitute a part of the 753 Raised Bill No. 5475
LCO No. 3266 25 of 68
tax imposed by the provisions of said subsection (a) and shall become 754
due and be paid, collected and enforced as provided in this chapter. 755
[(6)] (2) (A) With respect to income years commencing on or after 756
January 1, 2009, and prior to January 1, 2012, any company subject to the 757
tax imposed in accordance with subsection (a) of this section shall pay, 758
for each such income year, except when the tax so calculated is equal to 759
two hundred fifty dollars, an additional tax in an amount equal to ten 760
per cent of the tax calculated under said subsection (a) for such income 761
year, without reduction of the tax so calculated by the amount of any 762
credit against such tax. The additional amount of tax determined under 763
this subsection for any income year shall constitute a part of the tax 764
imposed by the provisions of said subsection (a) and shall become due 765
and be paid, collected and enforced as provided in this chapter. 766
(B) Any company whose gross income for the income year was less 767
than one hundred million dollars shall not be subject to the additional 768
tax imposed under subparagraph (A) of this subdivision. This exception 769
shall not apply to companies filing a combined return for the income 770
year under section 12-223a or a unitary return under subsection (d) of 771
section 12-218d. 772
[(7)] (3) (A) With respect to income years commencing on or after 773
January 1, 2012, and prior to January 1, 2018, any company subject to the 774
tax imposed in accordance with subsection (a) of this section shall pay, 775
for each such income year, except when the tax so calculated is equal to 776
two hundred fifty dollars, an additional tax in an amount equal to 777
twenty per cent of the tax calculated under said subsection (a) for such 778
income year, without reduction of the tax so calculated by the amount 779
of any credit against such tax. The additional amount of tax determined 780
under this subsection for any income year shall constitute a part of the 781
tax imposed by the provisions of said subsection (a) and shall become 782
due and be paid, collected and enforced as provided in this chapter. 783
(B) Any company whose gross income for the income year was less 784
than one hundred million dollars shall not be subject to the additional 785 Raised Bill No. 5475
LCO No. 3266 26 of 68
tax imposed under subparagraph (A) of this subdivision. With respect 786
to income years commencing on or after January 1, 2012, and prior to 787
January 1, 2016, this exception shall not apply to companies filing a 788
combined return for the income year under section 12-223a or a unitary 789
return under subsection (d) of section 12-218d. With respect to income 790
years commencing on or after January 1, 2016, and prior to January 1, 791
2018, this exception shall not apply to taxable members of a combined 792
group that files a combined unitary tax return. 793
[(8)] (4) (A) With respect to income years commencing on or after 794
January 1, 2018, and prior to January 1, 2023, any company subject to the 795
tax imposed in accordance with subsection (a) of this section shall pay, 796
for such income year, except when the tax so calculated is equal to two 797
hundred fifty dollars, an additional tax in an amount equal to ten per 798
cent of the tax calculated under said subsection (a) for such income year, 799
without reduction of the tax so calculated by the amount of any credit 800
against such tax. The additional amount of tax determined under this 801
subsection for any income year shall constitute a part of the tax imposed 802
by the provisions of said subsection (a) and shall become due and be 803
paid, collected and enforced as provided in this chapter. 804
(B) Any company whose gross income for the income year was less 805
than one hundred million dollars shall not be subject to the additional 806
tax imposed under subparagraph (A) of this subdivision. This exception 807
shall not apply to taxable members of a combined group that files a 808
combined unitary tax return. 809
Sec. 13. Subsection (b) of section 12-219 of the 2022 supplement to the 810
general statutes is repealed and the following is substituted in lieu 811
thereof (Effective October 1, 2022): 812
[(b) (1) With respect to income years commencing on or after January 813
1, 1989, and prior to January 1, 1992, the additional tax imposed on any 814
company and calculated in accordance with subsection (a) of this section 815
shall, for each such income year, except when the tax so calculated is 816
equal to two hundred fifty dollars, be increased by adding thereto an 817 Raised Bill No. 5475
LCO No. 3266 27 of 68
amount equal to twenty per cent of the additional tax so calculated for 818
such income year, without reduction of the additional tax so calculated 819
by the amount of any credit against such tax. The increased amount of 820
tax payable by any company under this section, as determined in 821
accordance with this subsection, shall become due and be paid, collected 822
and enforced as provided in this chapter. 823
(2) With respect to income years commencing on or after January 1, 824
1992, and prior to January 1, 1993, the additional tax imposed on any 825
company and calculated in accordance with subsection (a) of this section 826
shall, for each such income year, except when the tax so calculated is 827
equal to two hundred fifty dollars, be increased by adding thereto an 828
amount equal to ten per cent of the additional tax so calculated for such 829
income year, without reduction of the tax so calculated by the amount 830
of any credit against such tax. The increased amount of tax payable by 831
any company under this section, as determined in accordance with this 832
subsection, shall become due and be paid, collected and enforced as 833
provided in this chapter. 834
(3) With respect to income years commencing on or after January 1, 835
2003, and prior to January 1, 2004, the additional tax imposed on any 836
company and calculated in accordance with subsection (a) of this section 837
shall, for each such income year, be increased by adding thereto an 838
amount equal to twenty per cent of the additional tax so calculated for 839
such income year, without reduction of the tax so calculated by the 840
amount of any credit against such tax. The increased amount of tax 841
payable by any company under this section, as determined in 842
accordance with this subsection, shall become due and be paid, collected 843
and enforced as provided in this chapter. 844
(4) With respect to income years commencing on or after January 1, 845
2004, and prior to January 1, 2005, the additional tax imposed on any 846
company and calculated in accordance with subsection (a) of this section 847
shall, for each such income year, be increased by adding thereto an 848
amount equal to twenty-five per cent of the additional tax so calculated 849
for such income year, without reduction of the tax so calculated by the 850 Raised Bill No. 5475
LCO No. 3266 28 of 68
amount of any credit against such tax, except that any company that 851
pays the minimum tax of two hundred fifty dollars under this section or 852
section 12-223c for such income year shall not be subject to such 853
additional tax. The increased amount of tax payable by any company 854
under this subdivision, as determined in accordance with this 855
subsection, shall become due and be paid, collected and enforced as 856
provided in this chapter.] 857
[(5)] (b) (1) With respect to income years commencing on or after 858
January 1, 2006, and prior to January 1, 2007, the additional tax imposed 859
on any company and calculated in accordance with subsection (a) of this 860
section shall, for each such income year, except when the tax so 861
calculated is equal to two hundred fifty dollars, be increased by adding 862
thereto an amount equal to twenty per cent of the additional tax so 863
calculated for such income year, without reduction of the tax so 864
calculated by the amount of any credit against such tax. The increased 865
amount of tax payable by any company under this section, as 866
determined in accordance with this subsection, shall become due and be 867
paid, collected and enforced as provided in this chapter. 868
[(6)] (2) (A) With respect to income years commencing on or after 869
January 1, 2009, and prior to January 1, 2012, the additional tax imposed 870
on any company and calculated in accordance with subsection (a) of this 871
section shall, for each such income year, except when the tax so 872
calculated is equal to two hundred fifty dollars, be increased by adding 873
thereto an amount equal to ten per cent of the additional tax so 874
calculated for such income year, without reduction of the tax so 875
calculated by the amount of any credit against such tax. The increased 876
amount of tax payable by any company under this section, as 877
determined in accordance with this subsection, shall become due and be 878
paid, collected and enforced as provided in this chapter. 879
(B) Any company whose gross income for the income year was less 880
than one hundred million dollars shall not be subject to the additional 881
tax imposed under subparagraph (A) of this subdivision. This exception 882
shall not apply to companies filing a combined return for the income 883 Raised Bill No. 5475
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year under section 12-223a or a unitary return under subsection (d) of 884
section 12-218d. 885
[(7)] (3) (A) With respect to income years commencing on or after 886
January 1, 2012, and prior to January 1, 2018, the additional tax imposed 887
on any company and calculated in accordance with subsection (a) of this 888
section shall, for each such income year, except when the tax so 889
calculated is equal to two hundred fifty dollars, be increased by adding 890
thereto an amount equal to twenty per cent of the additional tax so 891
calculated for such income year, without reduction of the tax so 892
calculated by the amount of any credit against such tax. The increased 893
amount of tax payable by any company under this section, as 894
determined in accordance with this subsection, shall become due and be 895
paid, collected and enforced as provided in this chapter. 896
(B) Any company whose gross income for the income year was less 897
than one hundred million dollars shall not be subject to the additional 898
tax imposed under subparagraph (A) of this subdivision. With respect 899
to income years commencing on or after January 1, 2012, and prior to 900
January 1, 2016, this exception shall not apply to companies filing a 901
combined return for the income year under section 12-223a or a unitary 902
return under subsection (d) of section 12-218d. With respect to income 903
years commencing on or after January 1, 2016, and prior to January 1, 904
2018, this exception shall not apply to taxable members of a combined 905
group that files a combined unitary tax return. 906
[(8)] (4) (A) With respect to income years commencing on or after 907
January 1, 2018, and prior to January 1, 2023, the additional tax imposed 908
on any company and calculated in accordance with subsection (a) of this 909
section shall, for such income year, except when the tax so calculated is 910
equal to two hundred fifty dollars, be increased by adding thereto an 911
amount equal to ten per cent of the additional tax so calculated for such 912
income year, without reduction of the tax so calculated by the amount 913
of any credit against such tax. The increased amount of tax payable by 914
any company under this section, as determined in accordance with this 915
subsection, shall become due and be paid, collected and enforced as 916 Raised Bill No. 5475
LCO No. 3266 30 of 68
provided in this chapter. 917
(B) Any company whose gross income for the income year was less 918
than one hundred million dollars shall not be subject to the additional 919
tax imposed under subparagraph (A) of this subdivision. This exception 920
shall not apply to taxable members of a combined group that files a 921
combined unitary tax return. 922
Sec. 14. Subdivision (3) of subsection (a) of section 12-217 of the 923
general statutes is repealed and the following is substituted in lieu 924
thereof (Effective October 1, 2022): 925
(3) Notwithstanding any provision of this section to the contrary, no 926
dividend received from a real estate investment trust shall be deductible 927
under this section by the recipient unless the dividend is: (A) Deductible 928
under Section 243 of the Internal Revenue Code; (B) received by a 929
qualified dividend recipient from a qualified real estate investment trust 930
and, as of the last day of the period for which such dividend is paid, 931
persons, not including the qualified dividend recipient or any person 932
that is either a related person to, or an employee or director of, the 933
qualified dividend recipient, have outstanding cash capital 934
contributions to the qualified real estate investment trust that, in the 935
aggregate, exceed five per cent of the fair market value of the aggregate 936
real estate assets, valued as of the last day of the period for which such 937
dividend is paid, then held by the qualified real estate investment trust; 938
or (C) received from a captive real estate investment trust that is subject 939
to the tax imposed under this chapter. For purposes of this section, [a] 940
"related person" [is as defined in subdivision (7) of subsection (a) of 941
section 12-217m] has the same meaning as provided in section 12-217ii, 942
"real estate assets" [is as defined] has the same meaning as provided in 943
Section 856 of the Internal Revenue Code, [a] "qualified dividend 944
recipient" means a dividend recipient who has invested in a qualified 945
real estate investment trust prior to April 1, 1997, and [a] "qualified real 946
estate investment trust" means an entity that both was incorporated and 947
had contributed to it a minimum of five hundred million dollars' worth 948
of real estate assets prior to April 1, 1997, and that elects to be a real 949 Raised Bill No. 5475
LCO No. 3266 31 of 68
estate investment trust under Section 856 of the Internal Revenue Code 950
prior to April 1, 1998. 951
Sec. 15. Subsection (c) of section 12-391 of the general statutes is 952
amended by adding subdivision (4) as follows (Effective October 1, 2022): 953
(NEW) (4) "Federal basic exclusion amount" means the dollar amount 954
published annually by the Internal Revenue Service at which a decedent 955
would be required to file a federal estate tax return based on the value 956
of the decedent's gross estate and federally taxable gifts. 957
Sec. 16. Subparagraph (J) of subdivision (3) of subsection (b) of section 958
12-392 of the general statutes is repealed and the following is substituted 959
in lieu thereof (Effective October 1, 2022): 960
(J) A tax return shall be filed, in the case of every decedent who dies 961
on or after January 1, 2023, and at the time of death was (i) a resident of 962
this state, or (ii) a nonresident of this state whose gross estate includes 963
any real property situated in this state or tangible personal property 964
having an actual situs in this state. If the decedent's Connecticut taxable 965
estate is over [five million four hundred ninety thousand dollars] the 966
federal basic exclusion amount, such tax return shall be filed with the 967
Commissioner of Revenue Services and a copy of such return shall be 968
filed with the court of probate for the district within which the decedent 969
resided at the date of his or her death or, if the decedent died a 970
nonresident of this state, the court of probate for the district within 971
which such real property or tangible personal property is situated. If the 972
decedent's Connecticut taxable estate is equal to or less than [five million 973
four hundred ninety thousand dollars] the federal basic exclusion 974
amount, such return shall be filed with the court of probate for the 975
district within which the decedent resided at the date of his or her death 976
or, if the decedent died a nonresident of this state, the court of probate 977
for the district within which such real property or tangible personal 978
property is situated, and no such return shall be filed with the 979
Commissioner of Revenue Services. The judge of probate for the district 980
in which such return is filed shall review each such return and shall 981 Raised Bill No. 5475
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issue a written opinion to the estate representative in each case in which 982
the judge determines that the estate is not subject to tax under this 983
chapter. 984
Sec. 17. Section 12-643 of the general statutes is amended by adding 985
subdivision (4) as follows (Effective October 1, 2022): 986
(NEW) (4) "Federal basic exclusion amount" means the dollar amount 987
published annually by the Internal Revenue Service over which a donor 988
would owe federal gift tax based on the value of the donor's federally 989
taxable gifts. 990
Sec. 18. Subsection (b) of section 12-408h of the general statutes is 991
repealed and the following is substituted in lieu thereof (Effective October 992
1, 2022): 993
(b) A short-term rental facilitator shall be required to obtain a permit 994
to collect the tax set forth in subparagraph (B) of subdivision (1) of 995
section 12-408 and shall be considered the retailer for each retail sale of 996
a short-term rental that such facilitator facilitates on its platform for a 997
short-term rental operator. Each short-term rental facilitator shall (1) be 998
required to collect and remit for each such sale any tax imposed under 999
section 12-408, (2) be responsible for all obligations imposed under this 1000
chapter as if such short-term rental facilitator was the operator of such 1001
[lodging house] short-term rental and retailer for such sale, and (3) keep 1002
such records and information as may be required by the Commissioner 1003
of Revenue Services to ensure proper collection and remittance of such 1004
tax. 1005
Sec. 19. Section 12-410 of the general statutes is repealed and the 1006
following is substituted in lieu thereof (Effective October 1, 2022): 1007
[(1)] (a) For the purpose of the proper administration of this chapter 1008
and to prevent evasion of the sales tax it shall be presumed that all 1009
receipts are gross receipts that are subject to the tax until the contrary is 1010
established. The burden of proving that a sale of tangible personal 1011
property or service constituting a sale in accordance with subdivision 1012 Raised Bill No. 5475
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(2) of subsection (a) of section 12-407 is not a sale at retail is upon the 1013
person who makes the sale unless such person takes in good faith from 1014
the purchaser a certificate to the effect that the property or service is 1015
purchased for resale. 1016
[(2)] (b) The certificate relieves the seller from the burden of proof 1017
only if taken in good faith from a person who is engaged in the business 1018
of selling tangible personal property or services constituting a sale in 1019
accordance with subdivision (2) of subsection (a) of section 12-407 and 1020
who holds the permit provided for in section 12-409 and who, at the 1021
time of purchasing the tangible personal property or service: [(A)] (1) 1022
Intends to sell it in the regular course of business; [(B)] (2) intends to 1023
utilize such personal property in the delivery of landscaping or 1024
horticulture services, provided the total sale price of all such 1025
landscaping and horticulture services are taxable under this chapter; or 1026
[(C)] (3) is unable to ascertain at the time of purchase whether the 1027
property or service will be sold or will be used for some other purpose. 1028
The burden of establishing that a certificate is taken in good faith is on 1029
the seller. A certificate to the effect that property or service is purchased 1030
for resale taken from the purchaser by the seller shall be deemed to be 1031
taken in good faith if the tangible personal property or service 1032
purchased is similar to or of the same general character as property or 1033
service which the seller could reasonably assume would be sold by the 1034
purchaser in the regular course of business. 1035
[(3)] (c) The certificate shall be signed by and bear the name and 1036
address of the purchaser, shall indicate the number of the permit issued 1037
to the purchaser and shall indicate the general character of the tangible 1038
personal property or service sold by the purchaser in the regular course 1039
of business. The certificate shall be substantially in such form as the 1040
commissioner prescribes. 1041
[(4) (A)] (d) (1) If a purchaser who gives a certificate makes any use 1042
of the service or property other than retention, demonstration or display 1043
while holding it for sale in the regular course of business, the use shall 1044
be deemed a retail sale by the purchaser as of the time the service or 1045 Raised Bill No. 5475
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property is first used by the purchaser, and the cost of the service or 1046
property to the purchaser shall be deemed the gross receipts from such 1047
retail sale. 1048
[(B)] (2) Notwithstanding the provisions of [subparagraph (A) of this] 1049
subdivision (1) of this subsection, any use by a certificated air carrier of 1050
an aircraft for purposes other than retention, demonstration or display 1051
while holding it for sale in the regular course of business shall not be 1052
deemed a retail sale by such carrier as of the time the aircraft is first used 1053
by such carrier, irrespective of the classification of such aircraft on the 1054
balance sheet of such carrier for accounting and tax purposes. 1055
[(5) (A)] (e) (1) For the purpose of the proper administration of this 1056
chapter and to prevent evasion of the sales tax, a sale of any service 1057
described in subdivision (37) of subsection (a) of section 12-407 shall be 1058
considered a sale for resale only if the service to be resold is an integral, 1059
inseparable component part of a service described in said subdivision 1060
that is to be subsequently sold by the purchaser to an ultimate 1061
consumer. The purchaser of the service for resale shall maintain, in such 1062
form as the commissioner requires, records that substantiate: [(i)] (A) 1063
From whom the service was purchased and to whom the service was 1064
sold, [(ii)] (B) the purchase price of the service, and [(iii)] (C) the nature 1065
of the service to demonstrate that the services were an integral, 1066
inseparable component part of a service described in subdivision (37) of 1067
subsection (a) of section 12-407 that was subsequently sold to a 1068
consumer. 1069
[(B)] (2) Notwithstanding the provisions of [subparagraph (A) of this] 1070
subdivision (1) of this subsection, no sale of a service described in 1071
subdivision (37) of subsection (a) of section 12-407 by a seller shall be 1072
considered a sale for resale if such service is to be subsequently sold by 1073
the purchaser to an ultimate consumer that is affiliated with the 1074
purchaser in the manner described in subparagraph (A) of subdivision 1075
(62) of section 12-412. 1076
[(C)] (3) For purposes of [subparagraph (A) of this] subdivision (1) of 1077 Raised Bill No. 5475
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this subsection, the sale of canned or prewritten computer software shall 1078
be considered a sale for resale if such software is subsequently sold, 1079
licensed or leased unaltered by the purchaser to an ultimate consumer. 1080
The purchaser of the software for resale shall maintain, in such form as 1081
the commissioner requires, records that substantiate: [(i)] (A) From 1082
whom the software was purchased and to whom the software was sold, 1083
licensed or leased, [(ii)] (B) the purchase price of the software, and [(iii)] 1084
(C) the nature of the transaction with the ultimate consumer to 1085
demonstrate that the same software was provided unaltered to the 1086
ultimate consumer. 1087
[(D)] (4) For purposes of [subparagraph (A) of this] subdivision (1) of 1088
this subsection, the sale of digital goods shall be considered a sale for 1089
resale if the digital goods are subsequently sold, licensed, leased, 1090
broadcast, transmitted, or distributed, in whole or in part, as an integral, 1091
inseparable component part of a digital good or service described in 1092
subdivision (26), (27), (37) or (39) of subsection (a) of section 12-407 by 1093
the purchaser of the digital goods to an ultimate consumer. The 1094
purchaser of the digital goods for resale shall maintain, in such form as 1095
the commissioner requires, records that substantiate: [(i)] (A) From 1096
whom the digital goods were purchased and to whom the services 1097
described in subdivision (26), (27), (37) or (39) of subsection (a) of section 1098
12-407 was sold, licensed, leased, broadcast, transmitted, or distributed, 1099
in whole or in part, [(ii)] (B) the purchase price of the digital goods, and 1100
[(iii)] (C) the nature of the transaction with the ultimate consumer. 1101
[(E)] (5) For purposes of [subparagraph (A) of this] subdivision (1) of 1102
this subsection, the sale of services described in subdivision (37) of 1103
subsection (a) of section 12-407 shall be considered a sale for resale if 1104
such services are subsequently resold as an integral inseparable 1105
component part of digital goods sold by the purchaser of the services to 1106
an ultimate consumer of the digital goods. The purchaser of the services 1107
described in subdivision (37) of subsection (a) of section 12-407 for resale 1108
shall maintain, in such form as the commissioner requires, records that 1109
substantiate: [(i)] (A) From whom the services described in subdivision 1110
(37) of subsection (a) of section 12-407 were purchases and to whom the 1111 Raised Bill No. 5475
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digital goods were sold, licensed, or leased, [(ii)] (B) the purchase prices 1112
of the services described in subdivision (37) of subsection (a) of section 1113
12-407, and [(iii)] (C) the nature of the transaction with the ultimate 1114
consumer. 1115
[(6)] (f) For the purpose of the proper administration of this chapter 1116
and to prevent evasion of the sales tax, no sale of any service by a seller 1117
shall be considered a sale for resale if such service is to be subsequently 1118
sold by the purchaser, without change, to an ultimate consumer that is 1119
affiliated with the purchaser in the manner described in subparagraph 1120
(A) of subdivision (62) of section 12-412. 1121
Sec. 20. Subsection (c) of section 12-414 of the general statutes is 1122
repealed and the following is substituted in lieu thereof (Effective October 1123
1, 2022): 1124
(c) (1) For purposes of the sales tax, the return shall show the gross 1125
receipts of the seller during the preceding reporting period. For 1126
purposes of the use tax, [(1)] (A) in case of a return filed by a retailer, the 1127
return shall show the total sales price of the services or property sold by 1128
the retailer, the storage, acceptance, consumption or other use of which 1129
became subject to the use tax during the preceding reporting period, and 1130
[(2)] (B) in case of a return filed by a purchaser, the return shall show the 1131
total sales price of the service or property purchased by the purchaser, 1132
the storage, acceptance, consumption or other use of which became 1133
subject to the use tax during the preceding reporting period. The return 1134
shall also show the amount of the taxes for the period covered by the 1135
return in such manner as the commissioner may require and such other 1136
information as the commissioner deems necessary for the proper 1137
administration of this chapter. 1138
(2) The Commissioner of Revenue Services is authorized, [in his or 1139
her discretion,] for purposes of expediency, to permit returns to be filed 1140
in an alternative form wherein the person filing the return may elect (A) 1141
to report his or her gross receipts, including the tax reimbursement to 1142
be collected as provided for in this section, as a part of such gross 1143 Raised Bill No. 5475
LCO No. 3266 37 of 68
receipts, or (B) to report his or her gross receipts exclusive of the tax 1144
collected in such cases where the gross receipts from sales have been 1145
segregated from tax collections. In the case of [the former] a return filed 1146
in accordance with the provisions of subparagraph (A) of this 1147
subdivision, the percentage of such tax-included gross receipts that may 1148
be considered to be the gross receipts from sales exclusive of the taxes 1149
collected thereon shall be computed by dividing the numeral one by the 1150
sum of the rate of tax provided in section 12-408, expressed as a decimal, 1151
and the numeral one. 1152
Sec. 21. Section 12-433 of the general statutes is repealed and the 1153
following is substituted in lieu thereof (Effective October 1, 2022): 1154
Wherever used in this chapter, unless the context otherwise requires: 1155
(1) "Alcoholic beverage" and "beverage" include wine, beer and 1156
liquor; [as defined in this section; "absolute alcohol"] 1157
(2) "Absolute alcohol" means dehydrated alcohol containing not less 1158
than ninety-nine per cent by weight of ethyl alcohol; ["beer"] 1159
(3) "Beer" means any beverage obtained by the alcoholic fermentation 1160
of an infusion or decoction of barley, malt and hops in drinking water 1161
and containing more than one-half of one per cent of absolute alcohol 1162
by volume; ["wine"] 1163
(4) "Wine" means any alcoholic beverage obtained by the 1164
fermentation of natural sugar contents of fruits or other agricultural 1165
products containing sugar; ["still wine"] 1166
(5) "Still wine" means any wine that contains not more than three 1167
hundred ninety-two one thousandths (0.392) of a gram of carbon 1168
dioxide per hundred milliliters of wine, and shall include any fortified 1169
wine, cider that is made from the alcoholic fermentation of the juice of 1170
apples, vermouth and any artificial or imitation wine or compound sold 1171
as "still wine" containing not less than three and two-tenths per cent of 1172
absolute alcohol by volume; ["sparkling wine"] 1173 Raised Bill No. 5475
LCO No. 3266 38 of 68
(6) "Sparkling wine" means champagne and any other effervescent 1174
wine charged with more than three hundred ninety -two one 1175
thousandths (0.392) of a gram of carbon dioxide per hundred milliliters 1176
of wine, whether artificially or as a result of secondary fermentation of 1177
the wine within the container; ["fortified wine"] 1178
(7) "Fortified wine" means any wine, the alcoholic contents of which 1179
have been increased, by whatever process, beyond that produced by 1180
natural fermentation; ["liquor"] 1181
(8) "Liquor" means any beverage [which] that contains alcohol 1182
obtained by distillation mixed with drinkable water and other 1183
substances in solution; ["liquor cooler"] 1184
(9) "Liquor cooler" means any liquid combined with liquor [, as 1185
defined in this section,] containing not more than seven per cent of 1186
alcohol by volume; ["gallon"] 1187
(10) "Gallon" or "wine gallon" means one hundred twenty-eight fluid 1188
ounces; ["proof gallon"] 1189
(11) "Proof gallon" means the equivalent of one wine gallon at 100 1190
proof; ["proof spirit"] 1191
(12) "Proof spirit" or "proof" [shall be held to be that] means alcoholic 1192
liquor [which] that contains one-half by volume of alcohol of a specific 1193
gravity of seventy-nine hundred and thirty-nine ten-thousandths 1194
(0.7939) at 60° F; ["alcohol"] 1195
(13) "Alcohol" means ethyl alcohol, hydrated oxide of ethyl or spirit 1196
of wine, from whatever source or by whatever process produced; 1197
["person"] 1198
(14) "Person" means any individual, firm, fiduciary, partnership, 1199
corporation, limited liability company, trust or association, however 1200
formed; ["taxpayer"] 1201
(15) "Taxpayer" means any person liable to taxation under this 1202 Raised Bill No. 5475
LCO No. 3266 39 of 68
chapter except railroad and airline companies so far as they conduct 1203
such beverage business in cars or passenger trains or on airplanes; 1204
["distributor"] 1205
(16) " Distributor" means any person, wherever resident or located, 1206
[who] that holds a wholesaler's or manufacturer's permit or wholesaler 1207
or manufacturer permit for beer only issued under chapter 545, or [his] 1208
such person's backer, if any; ["licensed distributor"] 1209
(17) "Licensed distributor" means a distributor holding a license 1210
issued by the Commissioner of Revenue Services under the provisions 1211
of this chapter; ["tax period"] 1212
(18) "Tax period" means any period of one calendar month, or any 1213
part thereof; ["barrel"] 1214
(19) "Barrel" means not less than twenty-eight nor more than thirty-1215
one gallons; ["half barrel"] 1216
(20) "Half barrel" means not less than fourteen nor more than fifteen 1217
and one-half gallons; ["quarter barrel"] 1218
(21) "Quarter barrel" means not less than seven nor more than seven 1219
and three-quarters gallons; ["sell"] 1220
(22) "Sell" or "sale" includes and applies to gifts, exchanges and barter 1221
and includes any alcoholic beverages coming into the possession of a 1222
distributor [which] that cannot be satisfactorily accounted for by the 1223
distributor to the Commissioner of Revenue Services. 1224
Sec. 22. Section 12-438 of the general statutes is repealed and the 1225
following is substituted in lieu thereof (Effective October 1, 2022): 1226
Any person who applies for a cancellation of [his] such person's 1227
distributor's license shall take an inventory at the beginning of business 1228
on the first day of the following month showing the number of gallons 1229
of each kind of alcoholic beverage mentioned in section 12-435 owned 1230
by [him] such person and held within the state. Each such person shall, 1231 Raised Bill No. 5475
LCO No. 3266 40 of 68
[within] not later than fifteen days after taking such inventory, file a 1232
copy of such inventory with the commissioner, on forms prescribed and 1233
furnished by [him] the commissioner, and shall pay a tax on such 1234
inventory at the rates specified in said section 12-435. Each return filed 1235
under the provisions of this section shall give such additional 1236
information as the commissioner requires and shall include a statement 1237
of the amount of tax due under such return. 1238
Sec. 23. Subsection (c) of section 12-458 of the general statutes is 1239
repealed and the following is substituted in lieu thereof (Effective October 1240
1, 2022): 1241
(c) Any person who owns or operates a vehicle that runs only upon 1242
rails or tracks and that is properly registered with the federal 1243
government, in accordance with the provisions of Section 4222 of the 1244
Internal Revenue Code of 1986, or any subsequent corresponding 1245
internal revenue code of the United States, as amended from time to 1246
time, shall be exempt from paying to a distributor the motor fuels tax 1247
imposed pursuant to this section for use in such vehicle. 1248
Sec. 24. Section 12-587 of the general statutes is repealed and the 1249
following is substituted in lieu thereof (Effective October 1, 2022): 1250
(a) (1) As used in this chapter: (A) "Company" includes a corporation, 1251
partnership, limited partnership, limited liability company, limited 1252
liability partnership, association, individual or any fiduciary thereof; (B) 1253
"quarterly period" means a period of three calendar months 1254
commencing on the first day of January, April, July or October and 1255
ending on the last day of March, June, September or December, 1256
respectively; (C) except as provided in subdivision (2) of this subsection, 1257
"gross earnings" means all consideration received from the first sale 1258
within this state of a petroleum product; (D) "petroleum products" 1259
means those products which contain or are made from petroleum or a 1260
petroleum derivative; (E) "first sale of petroleum products within this 1261
state" means the initial sale of a petroleum product delivered to a 1262
location in this state; (F) "export" or "exportation" means the conveyance 1263 Raised Bill No. 5475
LCO No. 3266 41 of 68
of petroleum products from within this state to a location outside this 1264
state for the purpose of sale or use outside this state; and (G) "sale for 1265
exportation" means a sale of petroleum products to a purchaser which 1266
itself exports such products. 1267
(2) For purposes of this chapter, "gross earnings" means gross 1268
earnings as defined in subdivision (1) of this subsection, except, with 1269
respect to the first sale of gasoline or gasohol within this state, if the 1270
consideration received from such first sale reflects a price of gasoline or 1271
gasohol sold or used in this state in excess of three dollars per gallon, 1272
gross earnings from such first sale shall be deemed to be three dollars 1273
per gallon, and any consideration received that is derived from that 1274
portion of the price of such gasoline or gasohol in excess of three dollars 1275
per gallon shall be disregarded in the calculation of gross earnings. 1276
Notwithstanding the provisions of this chapter, the Commissioner of 1277
Revenue Services may suspend enforcement activities with respect to 1278
this subdivision until all policies and procedures necessary to 1279
implement the provision of this subdivision are in place, but in no event 1280
shall such suspension extend beyond April 15, 2012. 1281
(b) (1) Except as otherwise provided in subdivision (2) of this 1282
subsection, any company [which] that is engaged in the refining or 1283
distribution, or both, of petroleum products and which distributes such 1284
products in this state shall pay a quarterly tax on its gross earnings 1285
derived from the first sale of petroleum products within this state. Each 1286
company shall on or before the last day of the month next succeeding 1287
each quarterly period render to the commissioner a return on forms 1288
prescribed or furnished by the commissioner and signed by the person 1289
performing the duties of treasurer or an authorized agent or officer, 1290
including the amount of gross earnings derived from the first sale of 1291
petroleum products within this state for the quarterly period and such 1292
other facts as the commissioner may require for the purpose of making 1293
any computation required by this chapter. [Except as otherwise 1294
provided in subdivision (3) of this subsection, the] The rate of tax shall 1295
be (A) [ five per cent with respect to calendar quarters prior to July 1, 1296
2005; (B) five and eight-tenths per cent with respect to calendar quarters 1297 Raised Bill No. 5475
LCO No. 3266 42 of 68
commencing on or after July 1, 2005, and prior to July 1, 2006; (C) six 1298
and three-tenths per cent with respect to calendar quarters commencing 1299
on or after July 1, 2006, and prior to July 1, 2007; (D)] seven per cent with 1300
respect to calendar quarters commencing on or after July 1, 2007, and 1301
prior to July 1, 2013; and [(E)] (B) eight and one-tenth per cent with 1302
respect to calendar quarters commencing on or after July 1, 2013. 1303
(2) Gross earnings derived from the first sale of the following 1304
petroleum products within this state shall be exempt from tax: 1305
(A) Any petroleum products sold for exportation from this state for 1306
sale or use outside this state; 1307
(B) [the] The product designated by the American Society for Testing 1308
and Materials as "Specification for Heating Oil D396-69", commonly 1309
known as number 2 heating oil, to be used exclusively for heating 1310
purposes or to be used in a commercial fishing vessel, which vessel 1311
qualifies for an exemption pursuant to subdivision (40) of section 12-1312
412; 1313
(C) [kerosene] Kerosene, commonly known as number 1 oil, to be 1314
used exclusively for heating purposes, provided delivery is of both 1315
number 1 and number 2 oil, and via a truck with a metered delivery 1316
ticket to a residential dwelling or to a centrally metered system serving 1317
a group of residential dwellings; 1318
(D) [the] The product identified as propane gas, to be used primarily 1319
for heating purposes; 1320
(E) [bunker] Bunker fuel oil, intermediate fuel, marine diesel oil and 1321
marine gas oil to be used in any vessel (i) having a displacement 1322
exceeding four thousand dead weight tons, or (ii) primarily engaged in 1323
interstate commerce; 1324
(F) [for] For any first sale occurring prior to July 1, 2008, propane gas 1325
to be used as a fuel for a motor vehicle; 1326
(G) [for] For any first sale occurring on or after July 1, 2002, grade 1327 Raised Bill No. 5475
LCO No. 3266 43 of 68
number 6 fuel oil, as defined in regulations adopted pursuant to section 1328
16a-22c, to be used exclusively by a company [which] that, in accordance 1329
with census data contained in the Standard Industrial Classification 1330
Manual, United States Office of Management and Budget, 1987 edition, 1331
is included in code classifications 2000 to 3999, inclusive, or in Sector 31, 1332
32 or 33 in the North American Industrial Classification System United 1333
States Manual, United States Office of Management and Budget, 1997 1334
edition; 1335
(H) [for] For any first sale occurring on or after July 1, 2002, number 1336
2 heating oil to be used exclusively in a vessel primarily engaged in 1337
interstate commerce, which vessel qualifies for an exemption under 1338
subdivision (40) of section 12-412; 1339
(I) [for] For any first sale occurring on or after July 1, 2000, paraffin or 1340
microcrystalline waxes; 1341
(J) [for] For any first sale occurring prior to July 1, 2008, petroleum 1342
products to be used as a fuel for a fuel cell, as defined in subdivision 1343
(113) of section 12-412; 1344
(K) [a] A commercial heating oil blend containing not less than ten 1345
per cent of alternative fuels derived from agricultural produce, food 1346
waste, waste vegetable oil or municipal solid waste, including, but not 1347
limited to, biodiesel or low sulfur dyed diesel fuel; 1348
(L) [for] For any first sale occurring on or after July 1, 2007, diesel fuel 1349
other than diesel fuel to be used in an electric generating facility to 1350
generate electricity; 1351
(M) [for] For any first sale occurring on or after July 1, 2013, cosmetic 1352
grade mineral oil; or 1353
(N) [propane] Propane gas to be used as a fuel for a school bus. 1354
[(3) The rate of tax on gross earnings derived from the first sale of 1355
grade number 6 fuel oil, as defined in regulations adopted pursuant to 1356
section 16a-22c, to be used exclusively by a company which, in 1357 Raised Bill No. 5475
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accordance with census data contained in the Standard Industrial 1358
Classification Manual, United States Office of Management and Budget, 1359
1987 edition, is included in code classifications 2000 to 3999, inclusive, 1360
or in Sector 31, 32 or 33 in the North American Industrial Classification 1361
System United States Manual, United States Office of Management and 1362
Budget, 1997 edition, or number 2 heating oil used exclusively in a 1363
vessel primarily engaged in interstate commerce, which vessel qualifies 1364
for an exemption under section 12-412 shall be: (A) Four per cent with 1365
respect to calendar quarters commencing on or after July 1, 1998, and 1366
prior to July 1, 1999; (B) three per cent with respect to calendar quarters 1367
commencing on or after July 1, 1999, and prior to July 1, 2000; (C) two 1368
per cent with respect to calendar quarters commencing on or after July 1369
1, 2000, and prior to July 1, 2001; and (D) one per cent with respect to 1370
calendar quarters commencing on or after July 1, 2001, and prior to July 1371
1, 2002.] 1372
(c) (1) Any company [which] that imports or causes to be imported 1373
into this state petroleum products for sale, use or consumption in this 1374
state, other than a company subject to and having paid the tax on such 1375
company's gross earnings from first sales of petroleum products within 1376
this state, which earnings include gross earnings attributable to such 1377
imported or caused to be imported petroleum products, in accordance 1378
with subsection (b) of this section, shall pay a quarterly tax on the 1379
consideration given or contracted to be given for such petroleum 1380
product if the consideration given or contracted to be given for all such 1381
deliveries during the quarterly period for which such tax is to be paid 1382
exceeds three thousand dollars. [Except as otherwise provided in 1383
subdivision (3) of this subsection, the] The rate of tax shall be (A) [five 1384
per cent with respect to calendar quarters commencing prior to July 1, 1385
2005; (B) five and eight-tenths per cent with respect to calendar quarters 1386
commencing on or after July 1, 2005, and prior to July 1, 2006; (C) six 1387
and three-tenths per cent with respect to calendar quarters commencing 1388
on or after July 1, 2006, and prior to July 1, 2007; (D)] seven per cent with 1389
respect to calendar quarters commencing on or after July 1, 2007, and 1390
prior to July 1, 2013; and [(E)] (B) eight and one-tenth per cent with 1391 Raised Bill No. 5475
LCO No. 3266 45 of 68
respect to calendar quarters commencing on or after July 1, 2013. Fuel in 1392
the fuel supply tanks of a motor vehicle, which fuel tanks are directly 1393
connected to the engine, shall not be considered a delivery for the 1394
purposes of this subsection. 1395
(2) Consideration given or contracted to be given for petroleum 1396
products, gross earnings from the first sale of which are exempt from 1397
tax under subdivision (2) of subsection (b) of this section, shall be 1398
exempt from tax. 1399
[(3) The rate of tax on consideration given or contracted to be given 1400
for grade number 6 fuel oil, as defined in regulations adopted pursuant 1401
to section 16a-22c, to be used exclusively by a company which, in 1402
accordance with census data contained in the Standard Industrial 1403
Classification Manual, United States Office of Management and Budget, 1404
1987 edition, is included in code classifications 2000 to 3999, inclusive, 1405
or in Sector 31, 32 or 33 in the North American Industrial Classification 1406
System United States Manual, United States Office of Management and 1407
Budget, 1997 edition, or number 2 heating oil used exclusively in a 1408
vessel primarily engaged in interstate commerce, which vessel qualifies 1409
for an exemption under section 12-412 shall be: (A) Four per cent with 1410
respect to calendar quarters commencing on or after July 1, 1998, and 1411
prior to July 1, 1999; (B) three per cent with respect to calendar quarters 1412
commencing on or after July 1, 1999, and prior to July 1, 2000; (C) two 1413
per cent with respect to calendar quarters commencing on or after July 1414
1, 2000, and prior to July 1, 2001; and (D) one per cent with respect to 1415
calendar quarters commencing on or after July 1, 2001, and prior to July 1416
1, 2002.] 1417
(d) The amount of tax reported to be due on such return shall be due 1418
and payable on or before the last day of the month next succeeding the 1419
quarterly period. The tax imposed under the provisions of this chapter 1420
shall be in addition to any other tax imposed by this state on such 1421
company. 1422
(e) For the purposes of this chapter, the gross earnings of any 1423 Raised Bill No. 5475
LCO No. 3266 46 of 68
producer or refiner of petroleum products operating a service station 1424
along the highways or interstate highways within the state pursuant to 1425
a contract with the Department of Transportation or operating a service 1426
station which is used as a training or test marketing center under the 1427
provisions of subsection (b) of section 14-344d, shall be calculated by 1428
multiplying the volume of petroleum products delivered by any 1429
producer or refiner to any such station by such producer's or refiner's 1430
dealer tank wagon price or dealer wholesale price in the area of the 1431
service station. 1432
Sec. 25. Subsection (a) of section 12-587a of the general statutes is 1433
repealed and the following is substituted in lieu thereof (Effective October 1434
1, 2022): 1435
(a) (1) Any company, as such term is used in section 12-587, as 1436
amended by this act, liable for the tax imposed under subsection (b) of 1437
[said] section 12-587, as amended by this act, on gross earnings from the 1438
first sale of petroleum products within this state, which products the 1439
purchaser thereof subsequently sells for exportation and sale or use 1440
outside this state, shall be allowed a credit against any tax for which 1441
such company is liable in accordance with subsection (b) of [said] 1442
section 12-587, as amended by this act, in the amount of tax paid to the 1443
state with respect to the sale of such products, provided (A) such 1444
purchaser has submitted certification to such company, in such form as 1445
prescribed by the Commissioner of Revenue Services, that such 1446
products were sold or used outside this state, (B) such certification and 1447
any additional information related to such sale or use by such 1448
purchaser, which said commissioner may request, have been submitted 1449
to said commissioner, and (C) such company makes a payment to such 1450
purchaser, related to such products sold or used outside this state, in the 1451
amount equal to the tax imposed under [said] section 12-587, as 1452
amended by this act, on gross earnings from the first sale to such 1453
purchaser within the state. 1454
(2) The credit allowed pursuant to subdivision (1) of this subsection 1455
may also be claimed, in the same manner as provided in said 1456 Raised Bill No. 5475
LCO No. 3266 47 of 68
subdivision, [(1),] by any such company when the petroleum products 1457
sold in a first sale within this state by such company are incorporated 1458
by the purchaser thereof into a material that is included in U.S. industry 1459
group 3255 in the North American Industrial Classification System 1460
United States Manual, United States Office of Management and Budget, 1461
2007 edition, and such products are subsequently exported for sale or 1462
use outside this state. Such company shall be allowed [said] such credit 1463
in the amount of tax paid to the state with respect to the sale of such 1464
products. 1465
(3) In addition, such company shall be allowed such credit when 1466
there has been any sale of such products subsequent to the sale by such 1467
company but prior to sale or use outside this state, provided (A) each 1468
purchaser receives payment, related to such products sold or used 1469
outside this state, equal to the tax imposed under [said] section 12-587, 1470
as amended by this act, on gross earnings from the first sale of such 1471
products within this state, and (B) the purchaser selling or using such 1472
products outside this state complies with the requirements in this 1473
section related to a purchaser of such products from the company liable 1474
for such tax. 1475
Sec. 26. Section 12-631 of the general statutes is repealed and the 1476
following is substituted in lieu thereof (Effective October 1, 2022): 1477
As used in this chapter, the following terms have the following 1478
meanings: 1479
[(a)] (1) "Business firm" means any business entity authorized to do 1480
business in the state and subject to the tax due under the provisions of 1481
chapter 207, 208, 209, 210, 211, 212 or 213a. 1482
[(b)] (2) "Community services" means any type of counseling and 1483
advice, emergency assistance or medical care furnished to individuals 1484
or groups in the state. 1485
[(c)] (3) "Crime prevention" means any activity which aids in the 1486
reduction of crime in the state. 1487 Raised Bill No. 5475
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[(d)] (4) "Education" means any type of scholastic instruction or 1488
scholarship assistance to any person who resides in the state that enables 1489
such person to prepare for better opportunities, including teaching 1490
services donated pursuant to section 10-21c. 1491
[(e)] (5) "Job training" means any type of instruction to any person 1492
who resides in the state that enables such person to acquire vocational 1493
skills to become employable or seek a higher grade of employment, 1494
including training offered pursuant to section 10-21b. 1495
[(f)] (6) "Neighborhood" means any specific geographic area, urban, 1496
interurban, suburban, or rural, which is experiencing problems 1497
endangering its existence as a viable and stable neighborhood. 1498
[(g)] (7) "Neighborhood assistance" means the furnishing of financial 1499
assistance, labor, material, or technical advice to aid in the physical 1500
improvement or rehabilitation of all or any part of a neighborhood. 1501
[(h)] (8) "Neighborhood organization" means any organization 1502
performing community services in the state [which: (1)] that: (A) Holds 1503
a ruling from the Internal Revenue Service of the United States 1504
Department of the Treasury that the organization is exempt from 1505
income taxation under the provisions of the Internal Revenue Code; [, 1506
or (2)] (B) is designated as a community development corporation by 1507
the United States government under the provisions of Title VII of the 1508
Economic Opportunity Act of 1964; [, or (3)] or (C) is incorporated as a 1509
charitable corporation or trust under the provisions of chapter 598a. 1510
[(i)] (9) "Families of low and moderate income" means families 1511
meeting the criteria for designation as families of low and moderate 1512
income established by the Commissioner of Housing pursuant to 1513
subsection (f) of section 8-39. 1514
Sec. 27. Subdivision (1) of subsection (a) of section 12-632 of the 1515
general statutes is repealed and the following is substituted in lieu 1516
thereof (Effective October 1, 2022): 1517 Raised Bill No. 5475
LCO No. 3266 49 of 68
(a) (1) Except as otherwise provided in subdivision (2) of this 1518
subsection, on or before July first of each year, any municipality desiring 1519
to obtain benefits under the provisions of this chapter shall, after 1520
approval by the legislative body of such municipality, submit to the 1521
Commissioner of Revenue Services a list on a form prescribed and made 1522
available by the commissioner of programs eligible for investment by 1523
business firms under the provisions of this chapter. Such activities shall 1524
consist of providing neighborhood assistance; job training or education; 1525
community services; crime prevention; energy conservation or 1526
construction or rehabilitation of dwelling units for families of low and 1527
moderate income in the state; donation of money to an open space 1528
acquisition fund of any political subdivision of the state or any nonprofit 1529
land conservation organization, which fund qualifies under [subsection 1530
(h)] subdivision (8) of section 12-631, as amended by this act, and is used 1531
for the purchase of land, interest in land or permanent conservation 1532
restriction on land [which] that is to be permanently preserved as 1533
protected open space; or any of the activities described in section 12-634, 1534
12-635 or 12-635a. Such list shall indicate, for each program specified: 1535
The concept of the program, the neighborhood area to be served, why 1536
the program is needed, the estimated amount required to be invested in 1537
the program, the suggested plan for implementing the program, the 1538
agency designated by the municipality to oversee implementation of the 1539
program and such other information as the commissioner may 1540
prescribe. Each municipality shall hold at least one public hearing on 1541
the subject of which programs shall be included on such list prior to the 1542
submission of such list to the commissioner. 1543
Sec. 28. Subsection (c) of section 12-632 of the general statutes is 1544
repealed and the following is substituted in lieu thereof (Effective October 1545
1, 2022): 1546
(c) Any business firm [which] that desires to engage in any of the 1547
activities or programs approved by any municipality pursuant to 1548
subsection (a) of this section and listed pursuant to subsection (b) of this 1549
section may apply to the Commissioner of Revenue Services for a tax 1550
credit in an amount as provided in section 12-633, 12-634, 12-635 or 12-1551 Raised Bill No. 5475
LCO No. 3266 50 of 68
635a. The proposal for such credit, which shall be made on a form 1552
prescribed and made available by the commissioner, shall set forth the 1553
program to be conducted, the neighborhood area to be invested in, the 1554
plans for implementing the program and such other information as said 1555
commissioner may prescribe. Such proposals shall be submitted to the 1556
commissioner on or after September fifteenth but no later than October 1557
first of each year. Such proposals shall be approved or disapproved by 1558
the [Commissioner of Revenue Services] commissioner based on the 1559
compliance of such proposal with the provisions of this chapter and 1560
regulations adopted pursuant to this chapter. The commissioner may 1561
only approve proposals received between September fifteenth and 1562
October first of each year. If, in the opinion of the [Commissioner of 1563
Revenue Services] commissioner, a business firm's investment can, for 1564
the purposes of this chapter, be made through contributions to a 1565
neighborhood organization as defined in [subsection (h)] subdivision (8) 1566
of section 12-631, as amended by this act, tax credits may be allowed in 1567
amounts as provided in section 12-633, 12-634, 12-635 or 12-635a. 1568
Sec. 29. Subsection (f) of section 12-632 of the general statutes is 1569
repealed and the following is substituted in lieu thereof (Effective October 1570
1, 2022): 1571
(f) The sum of all tax [credit] credits granted pursuant to the 1572
provisions of section 12-633, 12-634, 12-635 or 12-635a shall not exceed 1573
one hundred fifty thousand dollars annually per business firm and no 1574
tax credit shall be granted to any business firm for any individual 1575
amount invested of less than two hundred fifty dollars. 1576
Sec. 30. Section 17b-738 of the general statutes is repealed and the 1577
following is substituted in lieu thereof (Effective October 1, 2022): 1578
The Commissioner of Early Childhood shall establish and administer 1579
a program of loans to business firms, as defined in [subsection (a) of] 1580
section 12-631, as amended by this act, for the purpose of planning, site 1581
preparation, construction, renovation or acquisition of facilities, within 1582
the state, for use as licensed child care centers, family child care homes 1583 Raised Bill No. 5475
LCO No. 3266 51 of 68
or group child care homes to be used primarily by the children of 1584
employees of such corporations and children of employees of the 1585
municipalities in which such facilities are located. Such loans shall be 1586
made in accordance with the terms and conditions as provided in 1587
regulations adopted by the commissioner, in accordance with chapter 1588
54, shall be made for a period not to exceed five years and shall bear 1589
interest at a rate to be determined in accordance with subsection (t) of 1590
section 3-20. 1591
Sec. 31. Subdivision (1) of subsection (b) of section 12-699a of the 1592
general statutes is repealed and the following is substituted in lieu 1593
thereof (Effective October 1, 2022): 1594
(b) (1) Each affected business entity required to pay the tax imposed 1595
under section 12-699 and whose required annual payment for the 1596
taxable year is greater than or equal to one thousand dollars shall make 1597
the required annual payment each taxable year, in four required 1598
estimated tax installments on the following due dates: (A) For the first 1599
required installment, the fifteenth day of the fourth month of the taxable 1600
year; (B) for the second required installment, the fifteenth day of the 1601
sixth month of the taxable year; (C) for the third required installment, 1602
the fifteenth day of the ninth month of the taxable year; [,] and (D) for 1603
the fourth required installment, the fifteenth day of the first month of 1604
the next succeeding taxable year. An affected business entity may elect 1605
to pay any required installment prior to the specified due date. Except 1606
as provided in subdivision (2) of this subsection, the amount of each 1607
required installment shall be twenty-five per cent of the required annual 1608
payment. 1609
Sec. 32. Subdivision (10) of subsection (a) of section 12-701 of the 2022 1610
supplement to the general statutes is repealed and the following is 1611
substituted in lieu thereof (Effective October 1, 2022): 1612
(10) "Connecticut fiduciary adjustment" means the net positive or 1613
negative total of the following items relating to income, gain, loss or 1614
deduction of a trust or estate: 1615 Raised Bill No. 5475
LCO No. 3266 52 of 68
(A) There shall be added together: 1616
(i) [any] Any interest income from obligations issued by or on behalf 1617
of any state, political subdivision thereof, or public instrumentality, 1618
state or local authority, district or similar public entity, exclusive of such 1619
income from obligations issued by or on behalf of the state of 1620
Connecticut, any political subdivision thereof, or public 1621
instrumentality, state or local authority, district or similar public entity 1622
created under the laws of the state of Connecticut and exclusive of any 1623
such income with respect to which taxation by any state is prohibited by 1624
federal law; [,] 1625
(ii) [any] Any exempt-interest dividends, as defined in Section 1626
852(b)(5) of the Internal Revenue Code, exclusive of such exempt-1627
interest dividends derived from obligations issued by or on behalf of the 1628
state of Connecticut, any political subdivision thereof, or public 1629
instrumentality, state or local authority, district or similar public entity 1630
created under the laws of the state of Connecticut and exclusive of such 1631
exempt-interest dividends derived from obligations, the income with 1632
respect to which taxation by any state is prohibited by federal law; [,] 1633
(iii) [any] Any interest or dividend income on obligations or securities 1634
of any authority, commission or instrumentality of the United States 1635
[which] that federal law exempts from federal income tax but does not 1636
exempt from state income taxes; [,] 1637
(iv) [to] To the extent properly includable in determining the net gain 1638
or loss from the sale or other disposition of capital assets for federal 1639
income tax purposes, any loss from the sale or exchange of obligations 1640
issued by or on behalf of the state of Connecticut, any political 1641
subdivision thereof, or public instrumentality, state or local authority, 1642
district or similar public entity created under the laws of the state of 1643
Connecticut, in the income year such loss was recognized; [,] 1644
(v) [to] To the extent deductible in determining federal taxable 1645
income prior to deductions relating to distributions to beneficiaries, any 1646
income taxes imposed by this state; [,] 1647 Raised Bill No. 5475
LCO No. 3266 53 of 68
(vi) [to] To the extent deductible in determining federal taxable 1648
income prior to deductions relating to distributions to beneficiaries, any 1649
interest on indebtedness incurred or continued to purchase or carry 1650
obligations or securities the interest on which is exempt from tax under 1651
this chapter; [,] 1652
(vii) [expenses] Expenses paid or incurred during the taxable year for 1653
the production or collection of income which is exempt from tax under 1654
this chapter, or the management, conservation or maintenance of 1655
property held for the production of such income, and the amortizable 1656
bond premium for the taxable year on any bond the interest on which is 1657
exempt from taxation under this chapter, to the extent that such 1658
expenses and premiums are deductible in determining federal taxable 1659
income prior to deductions relating to distributions to beneficiaries; [,] 1660
(viii) [to] To the extent deductible in determining federal taxable 1661
income prior to deductions relating to distributions to beneficiaries, the 1662
deduction allowable as qualified domestic production activities income, 1663
pursuant to Section 199 of the Internal Revenue Code; [,] and 1664
(ix) [to] To the extent not includable in federal taxable income prior 1665
to deductions relating to distributions to beneficiaries, the total amount 1666
of a lump sum distribution for the taxable year. 1667
(B) There shall be subtracted from the sum of such items: 1668
(i) [to] To the extent properly includable in gross income for federal 1669
income tax purposes, any income with respect to which taxation by any 1670
state is prohibited by federal law; [,] 1671
(ii) [to] To the extent allowable under section 12-718, exempt 1672
dividends paid by a regulated investment company; [,] 1673
(iii) [with] With respect to any trust or estate [which] that is a 1674
shareholder of an S corporation which is carrying on, or [which] that has 1675
the right to carry on, business in this state, as said term is used in section 1676
12-214, as amended by this act, the amount of such shareholder's pro 1677 Raised Bill No. 5475
LCO No. 3266 54 of 68
rata share of such corporation's nonseparately computed items, as 1678
defined in Section 1366 of the Internal Revenue Code, that is subject to 1679
tax under chapter 208, in accordance with subsection (c) of section 12-1680
217 multiplied by such corporation's apportionment fraction, if any, as 1681
determined in accordance with section 12-218; [,] 1682
(iv) [to] To the extent properly includable in gross income for federal 1683
income tax purposes, any interest income from obligations issued by or 1684
on behalf of the state of Connecticut, any political subdivision thereof, 1685
or public instrumentality, state or local authority, district or similar 1686
public entity created under the laws of the state of Connecticut; [,] 1687
(v) [to] To the extent properly includable in determining the net gain 1688
or loss from the sale or other disposition of capital assets for federal 1689
income tax purposes, any gain from the sale or exchange of obligations 1690
issued by or on behalf of the state of Connecticut, any political 1691
subdivision thereof, or public instrumentality, state or local authority, 1692
district or similar public entity created under the laws of the state of 1693
Connecticut, in the income year such gain was recognized; [,] 1694
(vi) [any] Any interest on indebtedness incurred or continued to 1695
purchase or carry obligations or securities the interest on which is 1696
subject to tax under this chapter, but exempt from federal income tax, to 1697
the extent that such interest on indebtedness is not deductible in 1698
determining federal taxable income prior to deductions relating to 1699
distributions to beneficiaries; [,] 1700
(vii) [ordinary] Ordinary and necessary expenses paid or incurred 1701
during the taxable year for the production or collection of income 1702
[which] that is subject to taxation under this chapter, but exempt from 1703
federal income tax, or the management, conservation or maintenance of 1704
property held for the production of such income, and the amortizable 1705
bond premium for the taxable year on any bond the interest on which is 1706
subject to tax under this chapter, but exempt from federal income tax, to 1707
the extent that such expenses and premiums are not deductible in 1708
determining federal taxable income prior to deductions relating to 1709 Raised Bill No. 5475
LCO No. 3266 55 of 68
distributions to beneficiaries; [,] and 1710
(viii) [the] The amount of any refund or credit for overpayment of 1711
income taxes imposed by this state, to the extent properly includable in 1712
gross income for federal income tax purposes for the taxable year and to 1713
the extent deductible in determining federal taxable income prior to 1714
deductions relating to distributions to beneficiaries for the preceding 1715
taxable year. 1716
Sec. 33. Subdivisions (24) to (31), inclusive, of subsection (a) of section 1717
12-701 of the 2022 supplement to the general statutes are repealed and 1718
the following is substituted in lieu thereof (Effective October 1, 2022): 1719
(24) "Adjusted federal tentative minimum tax" of an individual 1720
means such individual's federal tentative minimum tax or, in the case of 1721
an individual whose Connecticut adjusted gross income includes 1722
modifications described in subparagraph (A)(i), (A)(ii), (A)(v), (A)(vi), 1723
(A)(vii) or (A)(viii) of subdivision (20) of this subsection [(a) of this 1724
section] or subparagraph (B)(i), (B)(ii), (B)(v), (B)(vi), (B)(vii), (B)(viii), 1725
(B)(ix), (B)(x), (B)(xiii) or (B)(xv) of subdivision (20) of this subsection, 1726
[(a) of this section,] the amount that would have been the federal 1727
tentative minimum tax if such tax were calculated by including, to the 1728
extent not includable in federal alternative minimum taxable income, 1729
the modifications described in subparagraph (A)(i), (A)(ii), (A)(v), 1730
(A)(vi), (A)(vii) or (A)(viii) of subdivision (20) of this subsection, [(a) of 1731
this section,] by excluding, to the extent includable in federal alternative 1732
minimum taxable income, the modifications described in subparagraph 1733
(B)(i), (B)(ii), (B)(v), (B)(vi), (B)(vii), (B)(viii), (B)(ix), (B)(x), (B)(xiii) or 1734
(B)(xv) of subdivision (20) of this subsection, [(a) of this section,] and by 1735
excluding, to the extent includable in federal alternative minimum 1736
taxable income, the amount of any interest income or exempt-interest 1737
dividends, as defined in Section 852(b)(5) of the Internal Revenue Code, 1738
from obligations that are issued by or on behalf of the state of 1739
Connecticut, any political subdivision thereof, or public 1740
instrumentality, state or local authority, district, or similar public entity 1741
that is created under the laws of the state of Connecticut, or from 1742 Raised Bill No. 5475
LCO No. 3266 56 of 68
obligations that are issued by or on behalf of any territory or possession 1743
of the United States, any political subdivision of such territory or 1744
possession, or public instrumentality, authority, district or similar 1745
public entity of such territory or possession, the income with respect to 1746
which taxation by any state is prohibited by federal law. If such 1747
individual is a beneficiary of a trust or estate, then, in calculating his or 1748
her federal tentative minimum tax, his or her federal alternative taxable 1749
income shall be increased or decreased, as the case may be, by the net 1750
amount of such individual's proportionate share of the Connecticut 1751
fiduciary adjustment relating to modifications that are described in, to 1752
the extent not includable in federal alternative minimum taxable 1753
income, subparagraph (A)(i), (A)(ii), (A)(v), (A)(vi), (A)(vii) or (A)(viii) 1754
of subdivision (20) of this subsection [(a) of this section,] or, to the extent 1755
includable in federal alternative minimum taxable income, 1756
subparagraph (B)(i), (B)(ii), (B)(v), (B)(vi), (B)(vii), (B)(viii), (B)(ix), (B)(x), 1757
(B)(xiii) or (B)(xv) of subdivision (20) of this subsection. [(a) of this 1758
section.] 1759
(25) "Net Connecticut minimum tax" means the amount by which the 1760
Connecticut minimum tax exceeds the income tax imposed under 1761
section 12-700. 1762
(26) (A) "Connecticut minimum tax" of an individual means the lesser 1763
of (i) nineteen per cent of the adjusted federal tentative minimum tax, as 1764
defined in subdivision (24) of this subsection, [(a) of this section,] or (ii) 1765
five and one-half per cent of the adjusted federal alternative minimum 1766
taxable income, as defined in subdivision (30) of this subsection. (B) 1767
"Connecticut minimum tax" of a trust or estate means the lesser of (i) 1768
nineteen per cent of the adjusted federal tentative minimum tax, as 1769
defined in subdivision (28) of this subsection, or (ii) five and one-half 1770
per cent of the adjusted federal alternative minimum taxable income, as 1771
defined in subdivision (31) of this subsection. 1772
(27) "Adjusted net Connecticut minimum tax" means (A) if the 1773
Connecticut minimum tax is calculated under subparagraph (A)(i) or 1774
(B)(i), as the case may be, of subdivision (26) of this subsection, the 1775 Raised Bill No. 5475
LCO No. 3266 57 of 68
excess, if any, of (i) the net Connecticut minimum tax, less the credit 1776
allowed under subsection (e) of section 12-700a, over (ii) the amount that 1777
would have been the net Connecticut minimum tax provided the 1778
adjustments and items of preference specified in Section 53(d) of the 1779
Internal Revenue Code had been used in determining the net 1780
Connecticut minimum tax, less the credit that would have been allowed 1781
under subsection (e) of section 12-700a for a similar tax determined by 1782
using only the adjustments and items of preference specified in Section 1783
53(d) of the Internal Revenue Code, or (B) if the Connecticut minimum 1784
tax is calculated under subparagraph (A)(ii) or (B)(ii), as the case may 1785
be, of subdivision (26) of this subsection, then the product of the excess 1786
that is described in subparagraph (A) of this subdivision and that is 1787
determined without regard to said subparagraph (A)(ii) or (B)(ii), as the 1788
case may be, of subdivision (26) of this subsection, multiplied by a 1789
fraction, the numerator of which is the net Connecticut minimum tax, as 1790
if the Connecticut minimum tax were calculated under said 1791
subparagraph (A)(ii) or (B)(ii), as the case may be, of subdivision (26) of 1792
this subsection and the denominator of which is the net Connecticut 1793
minimum tax, as if the Connecticut minimum tax were calculated under 1794
said subparagraph (A)(i) or (B)(i), as the case may be, of subdivision (26) 1795
of this subsection. 1796
(28) "Adjusted federal tentative minimum tax" of a trust or estate 1797
means its federal tentative minimum tax or, in the case of a trust or estate 1798
whose Connecticut taxable income includes modifications described in 1799
subparagraph (A)(i), (A)(ii), (A)(iv), (A)(v), (A)(vi) or (A)(vii) of 1800
subdivision (10) of this subsection [(a) of this section] or subparagraph 1801
(B)(i), (B)(ii), (B)(iii), (B)(iv), (B)(v), (B)(vi) or (B)(vii) of subdivision (10) 1802
of this subsection, [(a) of this section,] the amount that would have been 1803
the federal tentative minimum tax if such tax were calculated by 1804
including, to the extent not includable in federal alternative minimum 1805
taxable income, the modifications described in subparagraph (A)(i), 1806
(A)(ii), (A)(iv), (A)(v), (A)(vi) or (A)(vii) of subdivision (10) of this 1807
subsection, [(a) of this section,] by excluding, to the extent includable in 1808
federal alternative minimum taxable income, the modifications 1809 Raised Bill No. 5475
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described in subparagraph (B)(i), (B)(ii), (B)(iii), (B)(iv), (B)(v), (B)(vi) or 1810
(B)(vii) of subdivision (10) of this subsection, [(a) of this section,] and by 1811
excluding, to the extent includable in federal alternative minimum 1812
taxable income, the amount of any interest income or exempt-interest 1813
dividends, as defined in Section 852(b)(5) of the Internal Revenue Code, 1814
from obligations that are issued by or on behalf of the state of 1815
Connecticut, any political subdivision thereof, or public 1816
instrumentality, state or local authority, district, or similar public entity 1817
that is created under the laws of the state of Connecticut, or from 1818
obligations that are issued by or on behalf of any territory or possession 1819
of the United States, any political subdivision of such territory or 1820
possession, or public instrumentality, authority, district or similar 1821
public entity of such territory or possession, the income with respect to 1822
which taxation by any state is prohibited by federal law. If such trust or 1823
estate is itself a beneficiary of a trust or estate, then, for purposes of 1824
calculating its adjusted federal alternative minimum tax, its federal 1825
alternative minimum taxable income shall also be increased or 1826
decreased, as the case may be, by the net amount of such trust or estate's 1827
proportionate share of the Connecticut fiduciary adjustment relating to 1828
modifications that are described, to the extent not includable in federal 1829
alternative minimum taxable income, in subparagraph (A)(i), (A)(ii), 1830
(A)(iv), (A)(v), (A)(vi) or (A)(vii) of subdivision (10) of this subsection 1831
[(a) of this section] or, to the extent includable in federal alternative 1832
minimum taxable income, subparagraph (B)(i), (B)(ii), (B)(iii), (B)(iv), 1833
(B)(v), (B)(vi) or (B)(vii) of subdivision (10) of this subsection. [(a) of this 1834
section.] 1835
(29) "Federal alternative minimum taxable income" means alternative 1836
minimum taxable income, as defined in Section 55(b)(2) of the Internal 1837
Revenue Code. 1838
(30) "Adjusted federal alternative minimum taxable income" of an 1839
individual means his or her federal alternative minimum taxable 1840
income or, in the case of an individual whose Connecticut adjusted 1841
gross income includes modifications described in subparagraph (A)(i), 1842
(A)(ii), (A)(v), (A)(vi), (A)(vii) or (A)(viii) of subdivision (20) of this 1843 Raised Bill No. 5475
LCO No. 3266 59 of 68
subsection [(a) of this section] or subparagraph (B)(i), (B)(ii), (B)(v), 1844
(B)(vi), (B)(vii), (B)(viii), (B)(ix), (B)(x), (B)(xiii) or (B)(xv) of subdivision 1845
(20) of this subsection, [(a) of this section,] the amount that would have 1846
been the federal alternative minimum taxable income if such amount 1847
were calculated by including, to the extent not includable in federal 1848
alternative minimum taxable income, the modifications described in 1849
subparagraph (A)(i), (A)(ii), (A)(v), (A)(vi), (A)(vii) or (A)(viii) of 1850
subdivision (20) of this subsection, [(a) of this section,] by excluding, to 1851
the extent includable in federal alternative minimum taxable income, 1852
the modifications described in subparagraph (B)(i), (B)(ii), (B)(v), (B)(vi), 1853
(B)(vii), (B)(viii), (B)(ix), (B)(x), (B)(xiii) or (B)(xv) of subdivision (20) of 1854
this subsection, [(a) of this section,] and by excluding, to the extent 1855
includable in federal alternative minimum taxable income, the amount 1856
of any interest income or exempt-interest dividends, as defined in 1857
Section 852(b)(5) of the Internal Revenue Code, from obligations that are 1858
issued by or on behalf of the state of Connecticut, any political 1859
subdivision thereof, or public instrumentality, state or local authority, 1860
district, or similar public entity that is created under the laws of the state 1861
of Connecticut, or from obligations that are issued by or on behalf of any 1862
territory or possession of the United States, any political subdivision of 1863
such territory or possession, or public instrumentality, authority, 1864
district or similar public entity of such territory or possession, the 1865
income with respect to which taxation by any state is prohibited by 1866
federal law. If such individual is a beneficiary of a trust or estate, then, 1867
for purposes of calculating his or her adjusted federal alternative 1868
minimum taxable income, his or her federal alternative minimum 1869
taxable income shall also be increased or decreased, as the case may be, 1870
by the net amount of such individual's proportionate share of the 1871
Connecticut fiduciary adjustment relating to modifications to the extent 1872
not includable in federal alternative minimum taxable income, that are 1873
described in subparagraph (A)(i), (A)(ii), (A)(v), (A)(vi), (A)(vii) or 1874
(A)(viii) of subdivision (20) of this subsection [(a) of this section] or, to 1875
the extent includable in federal alternative minimum taxable income, 1876
subparagraph (B)(i), (B)(ii), (B)(v), (B)(vi), (B)(vii), (B)(viii), (B)(ix), (B)(x), 1877
(B)(xiii) or (B)(xv) of subdivision (20) of this subsection. [(a) of this 1878 Raised Bill No. 5475
LCO No. 3266 60 of 68
section.] 1879
(31) "Adjusted federal alternative minimum taxable income" of a trust 1880
or estate means its federal alternative minimum taxable income or, in 1881
the case of a trust or estate whose Connecticut taxable income includes 1882
modifications described in subparagraph (A)(i), (A)(ii), (A)(iv), (A)(v), 1883
(A)(vi) or (A)(vii) of subdivision (10) of this subsection [(a) of this 1884
section] or subparagraph (B)(i), (B)(ii), (B)(iii), (B)(iv), (B)(v), (B)(vi) or 1885
(B)(vii) of subdivision (10) of this subsection, [(a) of this section,] the 1886
amount that would have been the federal alternative minimum taxable 1887
income if such amount were calculated by including, to the extent not 1888
includable in federal alternative minimum taxable income, the 1889
modifications described in subparagraph (A)(i), (A)(ii), (A)(iv), (A)(v), 1890
(A)(vi) or (A)(vii) of subdivision (10) of this subsection, [(a) of this 1891
section,] by excluding, to the extent includable in federal alternative 1892
minimum taxable income, the modifications described in subparagraph 1893
(B)(i), (B)(ii), (B)(iii), (B)(iv), (B)(v), (B)(vi) or (B)(vii) of subdivision (10) 1894
of this subsection, [(a) of this section,] and by excluding, to the extent 1895
includable in federal alternative minimum taxable income, the amount 1896
of any interest income or exempt-interest dividends, as defined in 1897
Section 852(b)(5) of the Internal Revenue Code, from obligations that are 1898
issued by or on behalf of the state of Connecticut, any political 1899
subdivision thereof, or public instrumentality, state or local authority, 1900
district, or similar public entity that is created under the laws of the state 1901
of Connecticut, or from obligations that are issued by or on behalf of any 1902
territory or possession of the United States, any political subdivision of 1903
such territory or possession, or public instrumentality, authority, 1904
district or similar public entity of such territory or possession, the 1905
income with respect to which taxation by any state is prohibited by 1906
federal law. If such trust or estate is itself a beneficiary of a trust or estate, 1907
then, for purposes of calculating its adjusted federal alternative 1908
minimum taxable income, its federal alternative minimum taxable 1909
income shall also be increased or decreased, as the case may be, by the 1910
net amount of such trust or estate's proportionate share of the 1911
Connecticut fiduciary adjustment relating to modifications that are 1912 Raised Bill No. 5475
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described, to the extent not includable in federal alternative minimum 1913
taxable income, in subparagraph (A)(i), (A)(ii), (A)(iv), (A)(v), (A)(vi) or 1914
(A)(vii) of subdivision (10) of this subsection [(a) of this section,] or, to 1915
the extent includable in federal alternative minimum taxable income, 1916
subparagraph (B)(i), (B)(ii), (B)(iii), (B)(iv), (B)(v), (B)(vi) or (B)(vii) of 1917
subdivision (10) of this subsection. [(a) of this section.] 1918
Sec. 34. Section 12-701a of the general statutes is repealed and the 1919
following is substituted in lieu thereof (Effective October 1, 2022): 1920
The maximum [annual modification] amount that may be subtracted 1921
under subparagraph (B)(xiii) of subdivision (20) of subsection (a) of 1922
section 12-701 shall be equal to the amount of contributions to all 1923
accounts established pursuant to any qualified state tuition program, as 1924
defined in Section 529(b) of the Internal Revenue Code, established and 1925
maintained by this state or any official, agency or instrumentality of the 1926
state, but shall not exceed five thousand dollars for each individual 1927
taxpayer, or ten thousand dollars for taxpayers filing a joint return. Any 1928
amount of a contribution that is not subtracted by the taxpayer in the 1929
year for which the contribution is made, on or after January 1, 2006, may 1930
be carried forward as a subtraction from income for the succeeding five 1931
years; provided the amount subtracted shall not exceed the maximum 1932
allowed in each subsequent taxable year. 1933
Sec. 35. Subdivision (5) of subsection (c) of section 12-717 of the 1934
general statutes is repealed and the following is substituted in lieu 1935
thereof (Effective October 1, 2022): 1936
(5) If a trust changes its status from resident to nonresident or from 1937
nonresident to resident, the provisions of subdivisions (1) to (4), 1938
inclusive, of this subsection shall apply, except that the term 1939
"individual" shall be read as "trust", reference to "items of income, gain, 1940
loss or deduction" shall mean the trust's share of such items determined 1941
in accordance with the methods of allocation set forth in section 12-714, 1942
reference to "gain" shall include any modification for includable gain 1943
under [subsection] subdivision (9) of subsection (a) of section 12-701 and 1944 Raised Bill No. 5475
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federal adjusted gross income shall be determined as if the trust were 1945
an individual. 1946
Sec. 36. Subsection (f) of section 12-18b of the 2022 supplement to the 1947
general statutes is repealed and the following is substituted in lieu 1948
thereof (Effective October 1, 2022): 1949
(f) For purposes of this section, any real property that is owned by 1950
[the John Dempsey Hospital] The University of Connecticut Health 1951
Center Finance Corporation established pursuant to the provisions of 1952
sections 10a-250 to 10a-263, inclusive, or by one or more subsidiary 1953
corporations established pursuant to subdivision (13) of section 10a-254 1954
and that is free from taxation pursuant to the provisions of section 10a-1955
259 shall be deemed to be state-owned real property. 1956
Sec. 37. Subsection (c) of section 12-19a of the 2022 supplement to the 1957
general statutes is repealed and the following is substituted in lieu 1958
thereof (Effective October 1, 2022): 1959
(c) As used in this section "total tax levied" means the total real 1960
property tax levy in such town for the fiscal year preceding the fiscal 1961
year in which a grant in lieu of taxes under this section is made, reduced 1962
by the Secretary of the Office of Policy and Management in an amount 1963
equal to all reimbursements certified as payable to such town by the 1964
secretary for real property exemptions and credits on the taxable grand 1965
list or rate bill of such town for the assessment year that corresponds to 1966
that for which the assessed valuation of the state-owned land and 1967
buildings has been provided. For purposes of this section and section 1968
12-19b, any real property which is owned by [the John Dempsey 1969
Hospital] The University of Connecticut Health Center Finance 1970
Corporation established pursuant to the provisions of sections 10a-250 1971
to 10a-263, inclusive, or by one or more subsidiary corporations 1972
established pursuant to subdivision (13) of section 10a-254 and which is 1973
free from taxation pursuant to the provisions of subdivision (13) of 1974
section 10a-259 shall be deemed to be state-owned real property. As 1975
used in this section and section 12-19b, "town" includes borough. 1976 Raised Bill No. 5475
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Sec. 38. Section 3-20d of the general statutes is repealed and the 1977
following is substituted in lieu thereof (Effective October 1, 2022): 1978
No state officer, employee, agency, board or commission, or any 1979
agent thereof, shall incur, for any purpose, any obligation, by order, 1980
contract, lease purchase, installment purchase or any other means, 1981
which anticipates that any gain therefrom or interest payable thereon by 1982
the state or such officer, employee, agency, board or commission, or 1983
agent thereof, shall be excludable from the taxable income of the 1984
recipient of such payments for the purposes of federal or state income 1985
taxation unless, prior to the execution of any such obligation by or on 1986
behalf of the state or such officer, employee, agency, board, commission 1987
or agent, (1) such officer, employee, agency, board or commission, or the 1988
agent thereof, has filed with the Treasurer, and the Treasurer has 1989
approved, documents relating to the transaction which support the 1990
availability of such tax exclusion and which set forth such monitoring 1991
procedures as may be necessary to ensure compliance with any 1992
requirements of the Internal Revenue Code of 1986, as from time to time 1993
amended, or any subsequent corresponding internal revenue code of 1994
the United States, related to the tax-exempt status of such obligation, 1995
and (2) such obligation contains a certificate from the Treasurer to the 1996
effect that the documents required to be filed with and approved by the 1997
Treasurer pursuant to this section have been so filed and approved and 1998
that any monitoring procedures which may be necessary to ensure 1999
compliance with any requirements of the Internal Revenue Code of 2000
1986, as from time to time amended, or any subsequent corresponding 2001
internal revenue code of the United States, related to the tax-exempt 2002
status of such obligation, have been implemented. Any such obligation 2003
which does not contain such a certificate shall not be considered an 2004
obligation of the state of Connecticut or of any officer, employee, 2005
agency, board or commission thereof, or any agent thereof, for any 2006
purpose relating to the exclusion of such obligation, or any gain 2007
therefrom or interest thereon, from the taxable income of the recipient 2008
for the purposes of federal or state income taxation. For the purposes of 2009
this section, "state officer, employee, agency, board or commission, or 2010 Raised Bill No. 5475
LCO No. 3266 64 of 68
any agent thereof", shall include [the John Dempsey Hospital] The 2011
University of Connecticut Health Center Finance Corporation or any 2012
similar organization. 2013
Sec. 39. Subsection (c) of section 4-28f of the general statutes is 2014
repealed and the following is substituted in lieu thereof (Effective October 2015
1, 2022): 2016
(c) The trust fund shall be administered by a board of trustees, except 2017
that the board shall suspend its operations from July 1, 2003, to June 30, 2018
2005, inclusive. The board shall consist of seventeen trustees. The 2019
appointment of the initial trustees shall be as follows: (1) The Governor 2020
shall appoint four trustees, one of whom shall serve for a term of one 2021
year from July 1, 2000, two of whom shall serve for a term of two years 2022
from July 1, 2000, and one of whom shall serve for a term of three years 2023
from July 1, 2000; (2) the speaker of the House of Representatives and 2024
the president pro tempore of the Senate each shall appoint two trustees, 2025
one of whom shall serve for a term of two years from July 1, 2000, and 2026
one of whom shall serve for a term of three years from July 1, 2000; (3) 2027
the majority leader of the House of Representatives and the majority 2028
leader of the Senate each shall appoint two trustees, one of whom shall 2029
serve for a term of one year from July 1, 2000, and one of whom shall 2030
serve for a term of three years from July 1, 2000; (4) the minority leader 2031
of the House of Representatives and the minority leader of the Senate 2032
each shall appoint two trustees, one of whom shall serve for a term of 2033
one year from July 1, 2000, and one of whom shall serve for a term of 2034
two years from July 1, 2000; and (5) the Secretary of the Office of Policy 2035
and Management, or the secretary's designee, shall serve as an ex-officio 2036
voting member. Following the expiration of such initial terms, 2037
subsequent trustees shall serve for a term of three years. The period of 2038
suspension of the board's operations from July 1, 2003, to June 30, 2005, 2039
inclusive, shall not be included in the term of any trustee serving on July 2040
1, 2003. The trustees shall serve without compensation except for 2041
reimbursement for necessary expenses incurred in performing their 2042
duties. The board of trustees shall establish rules of procedure for the 2043
conduct of its business which shall include, but not be limited to, 2044 Raised Bill No. 5475
LCO No. 3266 65 of 68
criteria, processes and procedures to be used in selecting programs to 2045
receive money from the trust fund. The trust fund shall be within the 2046
Office of Policy and Management for administrative purposes only. The 2047
board of trustees shall, not later than January first of each year, except 2048
following a fiscal year in which the trust fund does not receive a deposit 2049
from the Tobacco Settlement Fund, [shall] submit a report of its activities 2050
and accomplishments to the joint standing committees of the General 2051
Assembly having cognizance of matters relating to public health and 2052
appropriations and the budgets of state agencies, in accordance with 2053
section 11-4a. 2054
Sec. 40. Subsections (b) and (c) of section 4-66k of the 2022 2055
supplement to the general statutes are repealed and the following is 2056
substituted in lieu thereof (Effective October 1, 2022): 2057
(b) For the fiscal year ending June 30, 2014, funds from the regional 2058
planning incentive account shall be distributed to each regional 2059
planning organization, as defined in section 4-124i of the general 2060
statutes, revision of 1958, revised to January 1, 2013, in the amount of 2061
one hundred twenty-five thousand dollars. Any regional council of 2062
governments that is comprised of any two or more regional planning 2063
organizations that voluntarily consolidate on or before December 31, 2064
2013, shall receive an additional payment in an amount equal to the 2065
amount the regional planning organizations would have received if 2066
such regional planning organizations had not voluntarily consolidated. 2067
(c) For the fiscal years ending June 30, 2015, to June 30, 2021, inclusive, 2068
funds from the regional planning incentive account shall be distributed 2069
to each regional council of governments formed pursuant to section 4-2070
124j, in the amount of one hundred twenty-five thousand dollars plus 2071
fifty cents per capita, using population information from the most recent 2072
federal decennial census. Any regional council of governments that is 2073
comprised of any two or more regional planning organizations, as 2074
defined in section 4-124i of the general statutes, revision of 1958, revised 2075
to January 1, 2013, that voluntarily consolidated on or before December 2076
31, 2013, shall receive a payment in the amount of one hundred twenty-2077 Raised Bill No. 5475
LCO No. 3266 66 of 68
five thousand dollars for each such regional planning organization that 2078
voluntarily consolidated on or before said date. 2079
Sec. 41. Section 3-36c of the 2022 supplement to the general statutes is 2080
repealed and the following is substituted in lieu thereof (Effective October 2081
1, 2022): 2082
The Treasurer, on behalf of the trust and for purposes of the trust, 2083
may: 2084
(1) Receive and invest moneys in the trust in any instruments, 2085
obligations, securities or property in accordance with section 3-36d; 2086
(2) Enter into one or more contractual agreements, including 2087
contracts for legal, actuarial, accounting, custodial, advisory, 2088
management, administrative, advertising, marketing and consulting 2089
services for the trust and pay for such services from the assets of the 2090
trust; 2091
(3) Procure insurance in connection with the trust's property, assets, 2092
activities or deposits to the trust; 2093
(4) Apply for, accept and expend gifts, grants or donations from 2094
public or private sources to enable the trust to carry out its objectives; 2095
(5) Adopt regulations in accordance with chapter 54 for purposes of 2096
[public act 21-111] sections 3-36b to 3-36i, inclusive; 2097
(6) Sue and be sued; 2098
(7) Establish one or more funds within the trust; and 2099
(8) Take any other action necessary to carry out the purposes of 2100
[public act 21-111] sections 3-36b to 3-36i, inclusive, and incidental to the 2101
duties imposed on the Treasurer pursuant to [public act 21-111] said 2102
sections. 2103
Sec. 42. Subdivision (1) of subsection (a) of section 31-225a of the 2022 2104
supplement to the general statutes is repealed and the following is 2105 Raised Bill No. 5475
LCO No. 3266 67 of 68
substituted in lieu thereof (Effective October 1, 2022): 2106
(1) "Qualified employer" means each employer subject to this chapter 2107
whose experience record has been chargeable with benefits for at least 2108
one full experience year, with the exception of employers subject to a 2109
flat entry rate of contributions as provided under subsection [(e)] (d) of 2110
this section, employers subject to the maximum contribution rate under 2111
subsection (c) of section 31-273, and reimbursing employers; 2112
Sec. 43. Subsection (h) of section 38a-88a of the 2022 supplement to 2113
the general statutes is repealed and the following is substituted in lieu 2114
thereof (Effective October 1, 2022): 2115
(h) No taxpayer shall be eligible for a credit under this section and 2116
[either] section 12-217e [or section 12-217m] for the same investment. No 2117
two taxpayers shall be eligible for any tax credit with respect to the same 2118
investment, employee or facility. 2119
Sec. 44. (Effective from passage) Section 465 of public act 12-2 of the June 2120
special session shall take effect July 1, 2023, and shall be applicable to 2121
calendar quarters commencing on or after July 1, 2023. 2122
This act shall take effect as follows and shall amend the following
sections:
Section 1 October 1, 2022 12-35(a)
Sec. 2 October 1, 2022 12-40
Sec. 3 October 1, 2022 12-43
Sec. 4 October 1, 2022 12-44
Sec. 5 October 1, 2022 12-54
Sec. 6 October 1, 2022 12-57a(b)
Sec. 7 October 1, 2022 12-111(a)
Sec. 8 October 1, 2022 12-120a(4)
Sec. 9 October 1, 2022 12-121f(a)
Sec. 10 October 1, 2022 12-170aa
Sec. 11 October 1, 2022 12-208(a)
Sec. 12 October 1, 2022 12-214(b)
Sec. 13 October 1, 2022 12-219(b)
Sec. 14 October 1, 2022 12-217(a)(3) Raised Bill No. 5475
LCO No. 3266 68 of 68
Sec. 15 October 1, 2022 12-391(c)
Sec. 16 October 1, 2022 12-392(b)(3)(J)
Sec. 17 October 1, 2022 12-643
Sec. 18 October 1, 2022 12-408h(b)
Sec. 19 October 1, 2022 12-410
Sec. 20 October 1, 2022 12-414(c)
Sec. 21 October 1, 2022 12-433
Sec. 22 October 1, 2022 12-438
Sec. 23 October 1, 2022 12-458(c)
Sec. 24 October 1, 2022 12-587
Sec. 25 October 1, 2022 12-587a(a)
Sec. 26 October 1, 2022 12-631
Sec. 27 October 1, 2022 12-632(a)(1)
Sec. 28 October 1, 2022 12-632(c)
Sec. 29 October 1, 2022 12-632(f)
Sec. 30 October 1, 2022 17b-738
Sec. 31 October 1, 2022 12-699a(b)(1)
Sec. 32 October 1, 2022 12-701(a)(10)
Sec. 33 October 1, 2022 12-701(a)(24) to (31)
Sec. 34 October 1, 2022 12-701a
Sec. 35 October 1, 2022 12-717(c)(5)
Sec. 36 October 1, 2022 12-18b(f)
Sec. 37 October 1, 2022 12-19a(c)
Sec. 38 October 1, 2022 3-20d
Sec. 39 October 1, 2022 4-28f(c)
Sec. 40 October 1, 2022 4-66k(b) and (c)
Sec. 41 October 1, 2022 3-36c
Sec. 42 October 1, 2022 31-225a(a)(1)
Sec. 43 October 1, 2022 38a-88a(h)
Sec. 44 from passage New section
Statement of Purpose:
To make minor and technical changes to the tax and related statutes.
[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
underlined.]