OFFICE OF FISCAL ANALYSIS
Legislative Office Building, Room 5200
Hartford, CT 06106 (860) 240-0200
http://www.cga.ct.gov/ofa
sHB-6754
AN ACT CONCERNING INCENTIVES TO INCREASE
EMPLOYMENT OF INDIVIDUALS WITH INTELLECTUAL
DISABILITY.
Primary Analyst: CW 3/28/23
Contributing Analyst(s): WL, EW
Reviewer: MM
OFA Fiscal Note
State Impact:
Agency Affected Fund-Effect FY 24 $ FY 25 $
Department of Revenue Services GF - Revenue
Loss
None Less than
150,000
Department of Revenue Services GF - Cost Up to
75,000
None
Department of Economic &
Community Development
GF - Cost See Below See Below
Various State Agencies Various -
Potential Cost
See Below See Below
Note: GF=General Fund; Various=Various
Municipal Impact: None
Explanation
The bill, which establishes various financial incentives for employers
to employ people with intellectual disability, results in the following
fiscal impacts:
Section 1 establishes a tax credit for employers who hire employees
with intellectual disability, which results in (1) a General Fund revenue
loss of less than $150,000 annually beginning in FY 25, and (2) a one-
time cost of up to $75,000 in FY 24 associated with programming
updates to the CTax tax administration system and myconneCT online
portal, and form modification.
Section 2 allows the administrative services commissioner to give a 2023HB-06754-R000313-FN.DOCX Page 2 of 3
price preference when purchasing goods and services from a business
that has a workforce consisting of at least 10% individuals with
intellectual disability. To the extent the Department of Administrative
Services provides these businesses a price preference of up to 10%, this
results in a potential cost to various state agencies.
Section 3 results in (1) a cost of $100,000 to $150,000 annually to the
Department of Economic and Community Development to establish a
workforce development program and (2) a cost of at least $100,000
annually to fund the grants awarded under the program.
Administration. The bill allows DECD to enter into an agreement
with a third-party contractor to administer the program. It is anticipated
that the program will cost $100,000 to $150,000 annually for a contractor
to administer the program.
Grants. The bill allows the program to award grants:
• up to $25,000 for organizations with a workforce consisting of
at least 10% but not more than 30% individuals with
intellectual disability;
• up to $75,000 for organizations with a workforce that has more
than 30% individuals with intellectual disability.
The total cost to support the grants under the program will be
dependent upon the number of eligible applicants and awards selected.
For illustrative purposes, if five organizations are awarded $25,000
by exceeding the 10% threshold and five are awarded $75,000 by
exceeding the 30% threshold, then the total cost of the grants would be
$500,000.
It is unclear what source of funding will support the program’s grants
as the bill does not provide funding towards the program.
The Out Years
The annualized ongoing cost impact identified above would continue 2023HB-06754-R000313-FN.DOCX Page 3 of 3
into the future subject to inflation. The annualized ongoing revenue
impact identified above would continue into the future subject to
growth patterns in the employment of persons with intellectual
disability.
Sources: American Association of Intellectual and Developmental Disabilities
Moody's Analytics Total Nonagricultural Employment, March 2023 Baseline
Scenario
United States Department of Labor Bureau of Labor Statistics "Persons With A
Disability: Labor Force Characteristics 2022"