Connecticut 2024 2024 Regular Session

Connecticut Senate Bill SB00016 Introduced / Bill

Filed 02/07/2024

                       
 
LCO No. 469  	1 of 40 
 
General Assembly  Governor's Bill No. 16  
February Session, 2024 
LCO No. 469 
 
 
Referred to Committee on FINANCE, REVENUE AND 
BONDING  
 
 
Introduced by:  
Request of the Governor Pursuant 
to Joint Rule 9 
 
 
 
 
 
AN ACT CONCERNING REVENUE ITEMS TO IMPLEMENT THE 
GOVERNOR'S BUDGET. 
 
Be it enacted by the Senate and House of Representatives in General 
Assembly convened: 
 
Section 1. Section 20-93 of the general statutes is repealed and the 1 
following is substituted in lieu thereof (Effective July 1, 2024): 2 
Any person who shows to the satisfaction of the department that he 3 
or she holds a degree, diploma or certificate from an accredited 4 
institution evidencing satisfactory completion of a nursing program 5 
approved by said board with the consent of the Commissioner of Public 6 
Health shall be eligible for examination for licensure as a registered 7 
nurse, [upon payment of a fee of one hundred eighty dollars,] the 8 
subjects of which examination shall be determined by said department 9 
with the advice and consent of the board. If such applicant passes such 10 
examination said department shall issue to such applicant a license to 11 
practice nursing in this state. 12  Governor's Bill No.  16 
 
 
 
LCO No. 469   	2 of 40 
 
Sec. 2. Subsection (a) of section 20-94 of the general statutes is 13 
repealed and the following is substituted in lieu thereof (Effective July 1, 14 
2024): 15 
(a) [(1)] Any registered nurse who is licensed at the time of 16 
application in another state of the United States, the District of Columbia 17 
or a commonwealth or territory subject to the laws of the United States, 18 
[which] that has licensure requirements that are substantially similar to 19 
or higher than those of this state shall be eligible for licensure in this 20 
state and entitled to a license without examination. [upon payment of a 21 
fee of one hundred eighty dollars.] No license shall be issued under this 22 
section to any applicant against whom professional disciplinary action 23 
is pending or who is the subject of an unresolved complaint. The 24 
department shall inform the board annually of the number of 25 
applications it receives for licenses under this section. 26 
[(2) For the period from October 1, 2004, to one year after said date, 27 
any advanced practice registered nurse licensed pursuant to section 20-28 
94a whose license as a registered nurse pursuant to section 20-93 has 29 
become void pursuant to section 19a-88, shall be eligible for licensure 30 
and entitled to a license without examination upon receipt of a 31 
completed application form and payment of a fee of one hundred eighty 32 
dollars.] 33 
Sec. 3. Section 20-94a of the 2024 supplement to the general statutes 34 
is repealed and the following is substituted in lieu thereof (Effective July 35 
1, 2024): 36 
(a) The Department of Public Health may issue an advanced practice 37 
registered nurse license to a person seeking to perform the activities 38 
described in subsection (b) of section 20-87a [, upon receipt of a fee of 39 
two hundred dollars,] to an applicant who: (1) Maintains a license as a 40 
registered nurse in this state, as provided by section 20-93, as amended 41 
by this act, or 20-94, as amended by this act; (2) holds and maintains 42 
current certification as a nurse practitioner, a clinical nurse specialist or 43 
a nurse anesthetist from one of the following national certifying bodies 44  Governor's Bill No.  16 
 
 
 
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that certify nurses in advanced practice: The American Nurses' 45 
Association, the Nurses' Association of the American College of 46 
Obstetricians and Gynecologists Certification Corporation, the National 47 
Board of Pediatric Nurse Practitioners and Associates or the American 48 
Association of Nurse Anesthetists, their successors or other appropriate 49 
national certifying bodies approved by the Board of Examiners for 50 
Nursing; (3) has completed thirty hours of education in pharmacology 51 
for advanced nursing practice; and (4) (A) holds a graduate degree in 52 
nursing or in a related field recognized for certification as either a nurse 53 
practitioner, a clinical nurse specialist, or a nurse anesthetist by one of 54 
the foregoing certifying bodies, or (B) (i) on or before December 31, 2004, 55 
completed an advanced nurse practitioner program that a national 56 
certifying body identified in subdivision (2) of subsection (a) of this 57 
section recognized for certification of a nurse practitioner, clinical nurse 58 
specialist, or nurse anesthetist, and (ii) at the time of application, holds 59 
a current license as an advanced practice registered nurse in another 60 
state that requires a master's degree in nursing or a related field for such 61 
licensure. No license shall be issued under this section to any applicant 62 
against whom professional disciplinary action is pending or who is the 63 
subject of an unresolved complaint. 64 
(b) During the period commencing January 1, 1990, and ending 65 
January 1, 1992, the Department of Public Health may in its discretion 66 
allow a registered nurse, who has been practicing as an advanced 67 
practice registered nurse in a nurse practitioner role and who is unable 68 
to obtain certification as a nurse practitioner by one of the national 69 
certifying bodies specified in subsection (a) of this section, to be licensed 70 
as an advanced practice registered nurse, provided [the individual] such 71 
person: 72 
(1) Holds a current Connecticut license as a registered nurse pursuant 73 
to this chapter; 74 
(2) Presents the department with documentation of the reasons one 75 
of such national certifying bodies will not certify him as a nurse 76 
practitioner; 77  Governor's Bill No.  16 
 
 
 
LCO No. 469   	4 of 40 
 
(3) Has been in active practice as a nurse practitioner for at least five 78 
years in a facility licensed pursuant to section 19a-491; 79 
(4) Provides the department with documentation of his preparation 80 
as a nurse practitioner; 81 
(5) Provides the department with evidence of at least seventy-five 82 
contact hours, or its equivalent, of continuing education related to his 83 
nurse practitioner specialty in the preceding five calendar years; 84 
(6) Has completed thirty hours of education in pharmacology for 85 
advanced nursing practice; 86 
(7) Has his employer provide the department with a description of 87 
his practice setting, job description, and a plan for supervision by a 88 
licensed physician; and 89 
(8) Notifies the department of each change of employment to a new 90 
setting where he will function as an advanced practice registered nurse 91 
and will be exercising prescriptive and dispensing privileges. 92 
(c) Any person who obtains a license pursuant to subsection (b) of 93 
this section shall be eligible to renew such license annually provided he 94 
presents the department with evidence that he received at least fifteen 95 
contact hours, or its equivalent, eight hours of which shall be in 96 
pharmacology, of continuing education related to his nurse practitioner 97 
specialty in the preceding licensure year. If [an individual] a person 98 
licensed pursuant to subsection (b) of this subsection becomes eligible 99 
at any time for certification as a nurse practitioner by one of the national 100 
certifying bodies specified in subsection (a) of this section, [the 101 
individual] such person shall apply for certification, and upon 102 
certification so notify the department, and apply to be licensed as an 103 
advanced practice registered nurse in accordance with subsection (a) of 104 
this section. 105 
(d) On and after October 1, 2023, a person [,] who is not eligible for 106 
licensure under subsection (a) of this section [,] may apply for licensure 107  Governor's Bill No.  16 
 
 
 
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by endorsement as an advanced practice registered nurse. Such 108 
applicant shall [(1)] present evidence satisfactory to the Commissioner 109 
of Public Health that the applicant has acquired three years of 110 
experience as an advanced practice registered nurse, or as a person 111 
entitled to perform similar services under a different designation, in 112 
another state or jurisdiction that has requirements for practicing in such 113 
capacity that are substantially similar to, or higher than, those of this 114 
state and that there are no disciplinary actions or unresolved complaints 115 
pending against such person. [, and (2) pay a fee of two hundred dollars 116 
to the commissioner.] 117 
(e) A person who has received a license pursuant to this section shall 118 
be known as an "Advanced Practice Registered Nurse" and no other 119 
person shall assume such title or use the letters or figures [which] that 120 
indicate that the person using the same is a licensed advanced practice 121 
registered nurse. 122 
Sec. 4. Section 20-96 of the general statutes is repealed and the 123 
following is substituted in lieu thereof (Effective July 1, 2024): 124 
Any person who holds a certificate from a nursing program 125 
approved by said board with the consent of the Commissioner of Public 126 
Health, which program consists of not less than twelve months' 127 
instruction in the care of the sick as prescribed by said board, or its 128 
equivalent as determined by said board, shall be eligible for 129 
examination for licensure as a licensed practical nurse. [upon payment 130 
of a fee of one hundred fifty dollars.] Such examination shall include 131 
such subjects as the department, with the advice and consent of the 132 
board, determines. If such applicant passes such examination said 133 
department shall issue to such applicant a license to practice as a 134 
licensed practical nurse in this state. 135 
Sec. 5. Subsection (a) of section 20-97 of the general statutes is 136 
repealed and the following is substituted in lieu thereof (Effective July 1, 137 
2024): 138 
(a) Any person who is licensed at the time of application as a licensed 139  Governor's Bill No.  16 
 
 
 
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practical nurse, or as a person entitled to perform similar services under 140 
a different designation, in another state of the United States, the District 141 
of Columbia or a commonwealth or territory subject to the laws of the 142 
United States whose requirements for licensure in such capacity are 143 
equivalent to or higher than those of this state, shall be eligible for 144 
licensure in this state and entitled to a license without examination. 145 
[upon payment of a fee of one hundred fifty dollars.] If such other state, 146 
district, commonwealth or territory issues licenses based on completion 147 
of a practical nursing education program that is shorter in length than 148 
the minimum length for this state's practical nursing education 149 
programs or based on partial completion of a registered nursing 150 
education program, an applicant for licensure under this section may 151 
substitute licensed clinical work experience that: (1) Is performed under 152 
the supervision of a licensed registered nurse; (2) occurs following the 153 
completion of a nursing education program; and (3) when combined 154 
with the applicant's educational program, equals or exceeds the 155 
minimum program length for licensed practical nursing education 156 
programs approved in this state. No license shall be issued under this 157 
section to any applicant against whom professional disciplinary action 158 
is pending or who is the subject of an unresolved complaint. The 159 
department shall inform the board annually of the number of 160 
applications it receives for licenses under this section. 161 
Sec. 6. Subdivision (1) of subsection (b) of section 19a-87b of the 2024 162 
supplement to the general statutes is repealed and the following is 163 
substituted in lieu thereof (Effective July 1, 2024): 164 
(b) (1) No person shall act as an assistant or substitute staff member 165 
to a person or entity maintaining a family child care home, as defined in 166 
section 19a-77, without an approval issued by the commissioner. Any 167 
person seeking to act as an assistant or substitute staff member in a 168 
family child care home shall submit an application for such approval to 169 
the office. Applications for approval shall [: (A) Be] be made to the 170 
commissioner on forms provided by the office [, (B)] and contain the 171 
information required by regulations adopted under this section. [, and 172 
(C) be accompanied by a fee of fifteen dollars.] The approval application 173  Governor's Bill No.  16 
 
 
 
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forms shall contain a notice that false statements made in such form are 174 
punishable in accordance with section 53a-157b. 175 
Sec. 7. Subsections (d) and (e) of section 19a-87b of the 2024 176 
supplement to the general statutes are repealed and the following is 177 
substituted in lieu thereof (Effective July 1, 2024): 178 
(d) [An] No fee shall be required for an application for initial 179 
licensure pursuant to this section [shall be accompanied by a fee of forty 180 
dollars] and such license shall be issued for a term of four years. An 181 
application for renewal of a license issued pursuant to this section shall 182 
be accompanied by a fee of forty dollars and a certification from the 183 
licensee that any child enrolled in the family child care home has 184 
received age-appropriate immunizations in accordance with 185 
regulations adopted pursuant to subsection (f) of this section. A license 186 
issued pursuant to this section shall be renewed for a term of four years. 187 
In the case of an applicant submitting an application for renewal of a 188 
license that has expired, and who has ceased operations of a family child 189 
care home due to such expired license, the commissioner may renew 190 
such expired license within thirty days of the date of such expiration 191 
upon receipt of an application for renewal that is accompanied by such 192 
fee and such certification. 193 
(e) [An] No fee shall be required for an application for initial staff 194 
approval. [or] An application for renewal of staff approval shall be 195 
accompanied by a fee of fifteen dollars. Such approvals shall be issued 196 
or renewed for a term of two years. 197 
Sec. 8. Subsection (l) of section 10-145b of the general statutes is 198 
repealed and the following is substituted in lieu thereof (Effective July 1, 199 
2024): 200 
(l) Upon application to the State Board of Education for the issuance 201 
of any certificate in accordance with this section and section 10-145d, 202 
there shall be paid to the board by or on behalf of the applicant a 203 
nonreturnable fee of [two hundred dollars in the case of an applicant for 204 
an initial educator certificate,] two hundred fifty dollars in the case of 205  Governor's Bill No.  16 
 
 
 
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an applicant for a provisional educator certificate and three hundred 206 
seventy-five dollars in the case of an applicant for a professional 207 
educator certificate, except that such applicants for certificates for 208 
teaching adult education programs mandated under subparagraph (A) 209 
of subsection (a) of section 10-69 shall pay a fee of one hundred dollars; 210 
[persons] an applicant for an initial educator certificate shall not be 211 
required to pay any such fees. Persons eligible for a certificate or 212 
endorsement for which the fee is less than that applied for shall receive 213 
an appropriate refund; persons not eligible for any certificate shall 214 
receive a refund of the application fee minus fifty dollars; and persons 215 
holding standard or permanent certificates on July 1, 1989, who apply 216 
for professional certificates to replace the standard or permanent 217 
certificates, shall not be required to pay such a fee. Upon application to 218 
the State Board of Education for the issuance of a subject area 219 
endorsement there shall be paid to the board by or on behalf of such 220 
applicant a nonreturnable fee of one hundred dollars. With each request 221 
for a duplicate copy of any such certificate or endorsement there shall 222 
be paid to the board a nonreturnable fee of fifty dollars. 223 
Sec. 9. Section 3-115b of the 2024 supplement to the general statutes 224 
is repealed and the following is substituted in lieu thereof (Effective from 225 
passage): 226 
(a) Commencing with the fiscal year ending June 30, 2014, the 227 
Comptroller, in the Comptroller's sole discretion, may initiate a process 228 
intended to result in the implementation of the use of generally accepted 229 
accounting principles, as prescribed by the Governmental Accounting 230 
Standards Board, with respect to the preparation and maintenance of 231 
the annual financial statements of the state pursuant to section 3-115. 232 
(b) Commencing with the fiscal year ending June 30, 2014, the 233 
Secretary of the Office of Policy and Management shall initiate a process 234 
intended to result in the implementation of generally accepted 235 
accounting principles, as prescribed by the Governmental Accounting 236 
Standards Board, with respect to the preparation of the biennial budget 237 
of the state. 238  Governor's Bill No.  16 
 
 
 
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[(c) The Comptroller shall establish an opening combined balance 239 
sheet for each appropriated fund as of July 1, 2013, on the basis of 240 
generally accepted accounting principles. The accumulated deficit in the 241 
General Fund on June 30, 2013, as determined on the basis of generally 242 
accepted accounting principles and identified in the annual 243 
comprehensive financial report of the state as the unassigned negative 244 
balance of the General Fund on said date, reduced by any funds 245 
deposited in the General Fund from other resources for the purpose of 246 
reducing the negative unassigned balance of the fund, shall be 247 
amortized in each fiscal year of each biennial budget, commencing with 248 
the fiscal year ending June 30, 2016, and for the succeeding twelve fiscal 249 
years. The Comptroller shall, to the extent necessary to report the fiscal 250 
position of the state in accordance with generally accepted accounting 251 
principles, reconcile the unassigned balance in the General Fund at the 252 
end of each fiscal year to the unassigned balance in the General Fund on 253 
June 30, 2013, the portion already amortized and any unassigned 254 
balance created after June 30, 2013. The Secretary of the Office of Policy 255 
and Management shall annually publish a recommended amortization 256 
schedule to fully reduce such negative unassigned balance by June 30, 257 
2028. 258 
(d) The unreserved negative balance in the General Fund reported in 259 
the annual comprehensive financial report issued by the Comptroller 260 
for the fiscal year ending June 30, 2014, reduced by (1) the negative 261 
unassigned balance in the General Fund for the fiscal year ending June 262 
30, 2013, and (2) any funds from other resources deposited in the 263 
General Fund for the purpose of reducing the negative unassigned 264 
balance of the fund shall be amortized in each fiscal year of each biennial 265 
budget, commencing with the fiscal year ending June 30, 2018, and for 266 
the succeeding ten fiscal years. The Secretary of the Office of Policy and 267 
Management shall annually publish a recommended amortization 268 
schedule to fully reduce such negative unassigned balance by June 30, 269 
2028.] 270  Governor's Bill No.  16 
 
 
 
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Sec. 10. Section 4-66p of the 2024 supplement to the general statutes 271 
is repealed and the following is substituted in lieu thereof (Effective July 272 
1, 2024): 273 
(a) As used in this section, unless the context otherwise requires: 274 
(1) "Mill rate" means, unless otherwise specified, the mill rate a 275 
municipality uses to calculate tax bills for motor vehicles; 276 
(2) "Municipality" means any town, city, consolidated town and city 277 
or consolidated town and borough; 278 
(3) "District" means any fire district; and 279 
(4) "Secretary" means the Secretary of the Office of Policy and 280 
Management. 281 
[(a)] (b) There is established a fund to be known as the "Municipal 282 
Revenue Sharing Fund" which shall be a separate, nonlapsing fund. The 283 
fund shall contain any moneys required by law to be deposited in the 284 
fund. Moneys in the fund shall be expended by the Secretary of the 285 
Office of Policy and Management for the purposes of providing grants 286 
pursuant to subsections (c) to [(f)] (e), inclusive, of this section. 287 
[(b) For the fiscal year ending June 30, 2017, ten million dollars shall 288 
be transferred from such fund not later than April fifteenth for the 289 
purposes of grants under section 10-262h.] 290 
(c) (1) For the fiscal year ending June 30, 2023, and each fiscal year 291 
thereafter, motor vehicle property tax grants shall be made to: 292 
(A) Municipalities that imposed mill rates greater than 32.46 mills on 293 
real property and personal property other than motor vehicles for the 294 
preceding fiscal year, in an amount equal to the difference between (i) 295 
the amount of property taxes the municipality would have levied on 296 
motor vehicles for the preceding fiscal year if the mill rate imposed on 297 
motor vehicles for such year was 32.46 mills, and (ii) the amount of 298 
property taxes the municipality would have levied on motor vehicles 299  Governor's Bill No.  16 
 
 
 
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for the preceding fiscal year if the mill rate imposed on motor vehicles 300 
for such year was equal to the mill rate imposed on real property and 301 
personal property other than motor vehicles for such year; and 302 
(B) Districts that imposed mill rates that, when combined with the 303 
mill rate of the municipality in which the district is located, were greater 304 
than 32.46 mills on real property and personal property other than 305 
motor vehicles for the preceding fiscal year, in an amount equal to the 306 
difference between (i) the amount of property taxes the district would 307 
have levied on motor vehicles for the preceding fiscal year if the mill 308 
rate imposed on motor vehicles for such year, when combined with the 309 
mill rate imposed on motor vehicles for such year by the municipality 310 
in which the district is located, was 32.46 mills, and (ii) the amount of 311 
property taxes the district would have levied on motor vehicles for the 312 
preceding fiscal year if the mill rate imposed on motor vehicles for such 313 
year, when combined with the mill rate imposed on motor vehicles for 314 
such year by the municipality in which the district is located, was equal 315 
to the mill rate imposed by the district on real property and personal 316 
property other than motor vehicles for such year. 317 
[(c)] (2) For the fiscal year ending June 30, 2024, and each fiscal year 318 
thereafter, moneys sufficient to make motor vehicle property tax grants 319 
payable to municipalities pursuant to [subsection (c) of section 4-66l] 320 
subdivision (1) of this subsection shall be expended not later than 321 
August first annually by the secretary. 322 
(d) For the fiscal year ending June 30, 2024, and each fiscal year 323 
thereafter, moneys sufficient to make the grants payable pursuant to 324 
subsections (d) and (e) of section 12-18b shall be expended by the 325 
secretary. 326 
(e) (1) For the fiscal year ending June 30, 2024, and each fiscal year 327 
thereafter, each municipality or district listed below shall receive the 328 
following supplemental revenue sharing grant payable not later than 329 
October thirty-first annually: 330 
T1  Grantee 	Grant Amount  Governor's Bill No.  16 
 
 
 
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T2   
T3  Andover 	43,820 
T4  Ansonia 	- 
T5  Ashford 	44,498 
T6  Avon 	142,054 
T7  Barkhamsted 	- 
T8  Beacon Falls 	- 
T9  Berlin 	258,989  
T10  Bethany 	26,746 
T11  Bethel 	- 
T12  Bethlehem 	40,552 
T13  Bloomfield 	291,027 
T14  Bolton 	11,053 
T15  Bozrah 	- 
T16  Branford 	- 
T17  Bridgeport 	6,059,559 
T18  Bridgewater 	- 
T19  Bristol 	234,651 
T20  Brookfield 	272,396 
T21  Brooklyn 	- 
T22  Burlington 	34,417 
T23  Canaan 	24,132 
T24  Canaan Fire District 100,000 
T25  Canterbury 	94,624 
T26  Canton 	- 
T27  Chaplin 	34,779 
T28  Cheshire 	241,134 
T29  Chester 	- 
T30  Clinton 	288,473 
T31  Colchester 	134,167 
T32  Colebrook 	- 
T33  Columbia 	28,393 
T34  Cornwall 	- 
T35  Coventry 	113,156 
T36  Cromwell 	- 
T37  Danbury 	1,218,855 
T38  Darien 	- 
T39  Deep River 	- 
T40  Derby 	205,327 
T41  Durham 	244,059 
T42  Eastford 	- 
T43  East Granby 	-  Governor's Bill No.  16 
 
 
 
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T44  East Haddam 	- 
T45  East Hampton 	120,397 
T46  East Hartford 	200,959 
T47  East Haven 	- 
T48  East Lyme 	524,097 
T49  Easton 	- 
T50  East Windsor 	- 
T51  Ellington 	- 
T52  Enfield 	- 
T53  Essex 	- 
T54  Fairfield 	191,245 
T55  Farmington 	802,461 
T56  Franklin 	25,666 
T57  Glastonbury 	385,930 
T58  Goshen 	- 
T59  Granby 	- 
T60  Greenwich 	- 
T61  Griswold 	- 
T62  Groton 	466,668 
T63  Guilford 	496,560 
T64  Haddam 	- 
T65  Hamden 	1,646,236 
T66  Hampton 	28,585 
T67  Hartford 	15,792,632 
T68  Hartland 	76,110 
T69  Harwinton 	39,036 
T70  Hebron 	125,020 
T71  Kent 	- 
T72  Killingly 	268,063 
T73  Killingworth 	155,954 
T74  Lebanon 	162,740 
T75  Ledyard 	- 
T76  Lisbon 	139,316 
T77  Litchfield 	46,905 
T78  Lyme 	- 
T79  Madison 	175,790 
T80  Manchester 	780,354 
T81  Mansfield 	3,291,730 
T82  Marlborough 	48,977 
T83  Meriden 	622,306 
T84  Middlebury 	15,067 
T85  Middlefield 	14,971  Governor's Bill No.  16 
 
 
 
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T86  Middletown 	- 
T87  Milford 	1,130,086 
T88  Monroe 	443,723 
T89  Montville 	20,897 
T90  Morris 	- 
T91  Naugatuck 	283,399 
T92  New Britain 	2,176,332 
T93  New Canaan 	- 
T94  New Fairfield 	265,666 
T95  New Hartford 	- 
T96  New Haven 	16,921,822 
T97  Newington 	- 
T98  New London 	1,112,913 
T99  New Milford 	- 
T100  Newtown 	267,960 
T101  Norfolk 	9,911 
T102  North Branford 	152,031 
T103  North Canaan 	11,334 
T104  North Haven 	- 
T105  North Stonington 	- 
T106  Norwalk 	1,780,046 
T107  Norwich 	210,834 
T108  Old Lyme 	- 
T109  Old Saybrook 	- 
T110  Orange 	221,467 
T111  Oxford 	267,543 
T112  Plainfield 	- 
T113  Plainville 	- 
T114  Plymouth 	- 
T115  Pomfret 	23,434 
T116  Portland 	- 
T117  Preston 	- 
T118  Prospect 	73,271 
T119  Putnam 	71,039 
T120  Redding 	57,277 
T121  Ridgefield 	117,659 
T122  Rocky Hill 	65,602 
T123  Roxbury 	- 
T124  Salem 	132,694 
T125  Salisbury 	- 
T126  Scotland 	13,960 
T127  Seymour 	-  Governor's Bill No.  16 
 
 
 
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T128  Sharon 	- 
T129  Shelton 	- 
T130  Sherman 	- 
T131  Simsbury 	- 
T132  Somers 	240,198 
T133  Southbury 	74,062 
T134  Southington 	- 
T135  South Windsor 	57,854 
T136  Sprague 	- 
T137  Stafford 	- 
T138  Stamford 	1,846,049 
T139  Sterling 	- 
T140  Stonington 	218,992 
T141  Stratford 	- 
T142  Suffield 	206,051 
T143  Thomaston 	- 
T144  Thompson 	4,459 
T145  Tolland 	322,977 
T146  Torrington 	72,539 
T147  Trumbull 	604,706 
T148  Union 	- 
T149  Vernon 	330,755 
T150  Voluntown 	- 
T151  Wallingford 	- 
T152  Warren 	- 
T153  Washington 	- 
T154  Waterbury 	5,582,559 
T155  Waterford 	- 
T156  Watertown 	- 
T157  Westbrook 	- 
T158  West Hartford 	- 
T159  West Haven 	- 
T160  Weston 	70,181 
T161  Westport 	66,133 
T162  Wethersfield 	- 
T163  Willington 	- 
T164  Wilton 	93,135 
T165  Winchester 	105,432 
T166  Windham 	1,349,376 
T167  Windsor 	357,943 
T168  Windsor Locks 	150,116 
T169  Wolcott 	136,938  Governor's Bill No.  16 
 
 
 
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T170  Woodbridge 	120,477 
T171  Woodbury 	- 
T172  Woodstock 	- 
T173  TOTAL 	74,672,468 
 
(2) If the total of grants payable to each municipality and district in 331 
accordance with subdivision (1) of this subsection exceeds the amount 332 
appropriated for the purposes of said subdivision, the amount of the 333 
grant payable to each municipality and district shall be reduced 334 
proportionately. 335 
(3) A municipality may disburse any supplemental revenue sharing 336 
grant funds received under this subsection to a district within such 337 
municipality. 338 
(4) (A) For the fiscal year ending June 30, 2025, and each fiscal year 339 
thereafter, no municipality shall receive a grant under this subsection 340 
with respect to any fiscal year for which the municipality increases its 341 
adopted budget expenditures for such fiscal year by 2.5 per cent or more 342 
or the annual increase in the consumer price index for urban consumers 343 
during the prior fiscal year, whichever is greater, over the amount of 344 
adopted budget expenditures authorized for the prior fiscal year. 345 
(B) For a municipality whose population has increased from the prior 346 
fiscal year, the cap calculated pursuant to subparagraph (A) of this 347 
subdivision shall be increased proportionately to the increase in such 348 
municipality's population, as determined by the secretary based on the 349 
Department of Public Health's population estimates. The cap shall not 350 
be decreased for a municipality whose population has decreased from 351 
the prior fiscal year. 352 
(C) Not later than thirty days after adoption of its budget, each 353 
municipality shall certify to the secretary, in the form and manner 354 
prescribed by the secretary, whether the municipality has exceeded the 355 
cap set forth in subparagraph (A) of this subdivision and, if so, the 356 
amount by which the cap was exceeded. 357  Governor's Bill No.  16 
 
 
 
LCO No. 469   	17 of 40 
 
(D) For purposes of this subdivision, "adopted budget expenditures" 358 
includes expenditures from a municipality's general fund including for 359 
education, but does not include (i) expenditures for debt service, special 360 
education or implementation of court orders or arbitration awards, (ii) 361 
expenditures associated with a major disaster or emergency declaration 362 
by the President of the United States or a disaster emergency declaration 363 
issued by the Governor pursuant to chapter 517, or (iii) budgeting for 364 
an audited deficit, nonrecurring grants, nonrecurring capital 365 
expenditures of one hundred thousand dollars or more or payments on 366 
unfunded pension liabilities or the initial increases due to the 367 
consolidation of a special tax district into the municipality. 368 
[(f) (1) For the fiscal year ending June 30, 2024, and each fiscal year 369 
thereafter, moneys remaining in the Municipal Revenue Sharing Fund, 370 
including moneys accrued to the fund during such fiscal year but 371 
received after the end of such fiscal year, shall be expended not later 372 
than October first following the end of each such fiscal year by the 373 
secretary for the purposes of the municipal revenue sharing grants 374 
established pursuant to subsection (d) of section 4-66l. 375 
(2) The amount of the grant payable to a municipality in any year in 376 
accordance with subdivision (1) of this subsection shall be reduced 377 
proportionately in the event that the total of such grants in such year 378 
exceeds the amount available for such grants in the Municipal Revenue 379 
Sharing Fund established pursuant to subsection (a) of this section.] 380 
Sec. 11. Subsection (a) of section 12-130 of the general statutes is 381 
repealed and the following is substituted in lieu thereof (Effective July 1, 382 
2024): 383 
(a) When any community, authorized to raise money by taxation, lays 384 
a tax, it shall appoint a collector thereof; and the selectmen of towns, and 385 
the committees of other communities, except as otherwise specially 386 
provided by law, shall make out and sign rate bills containing the 387 
proportion which each individual is to pay according to the assessment 388 
list; and any judge of the Superior Court or any justice of the peace, on 389  Governor's Bill No.  16 
 
 
 
LCO No. 469   	18 of 40 
 
their application or that of their successors in office, shall issue a warrant 390 
for the collection of any sums due on such rate bills. Each collector shall 391 
mail or hand to each individual from whom taxes are due a bill for the 392 
amount of taxes for which such individual is liable. In addition, the 393 
collector shall include with such bill, using one of the following methods 394 
of (1) attachment, (2) enclosure, or (3) printed matter upon the face of 395 
the bill, a statement of: 396 
(A) State aid to municipalities which shall be in the following form: 397 
"The (fiscal year) budget for the (city or town) estimates that .... 398 
Dollars will be received from the state of Connecticut for various state 399 
financed programs. Without this assistance your (fiscal year) property 400 
tax would be (herein insert the amount computed in accordance with 401 
subsection (b) of this section) mills"; and 402 
(B) State aid reduction to municipalities that overspend, which shall 403 
be in the following form: 404 
"The state will reduce grants to your town if local spending increases 405 
by more than 2.5 per cent or the annual increase in the consumer price 406 
index for urban consumers during the prior fiscal year, whichever is 407 
greater, from the previous fiscal year." 408 
Failure to send out or receive any such bill or statement shall not 409 
invalidate the tax. For purposes of this subsection, "mail" includes to 410 
send by electronic mail, provided an individual from whom taxes are 411 
due consents in writing to receive a bill and statement electronically. 412 
Prior to sending any such bill or statement by electronic mail, a 413 
community shall provide the public with the appropriate electronic mail 414 
address of the community on the community's Internet web site and 415 
shall establish procedures to ensure that any individual who consents 416 
to receive a bill or statement electronically (i) receives such bill or 417 
statement, and (ii) is provided the proper return electronic mail address 418 
of the community sending the bill or statement. 419  Governor's Bill No.  16 
 
 
 
LCO No. 469   	19 of 40 
 
Sec. 12. Subparagraph (L) of subdivision (1) of section 12-408 of the 420 
2024 supplement to the general statutes is repealed and the following is 421 
substituted in lieu thereof (Effective July 1, 2024): 422 
(L) [(i) For calendar months commencing on or after July 1, 2021, but 423 
prior to July 1, 2023, the commissioner shall deposit into the municipal 424 
revenue sharing account established pursuant to section 4-66l seven and 425 
nine-tenths per cent of the amounts received by the state from the tax 426 
imposed under subparagraph (A) of this subdivision, including such 427 
amounts received on or after July 1, 2023, attributable to the fiscal year 428 
ending June 30, 2023; and (ii)] For calendar months commencing on or 429 
after July 1, 2023, the commissioner shall deposit into the Municipal 430 
Revenue Sharing Fund established pursuant to section 4-66p, as 431 
amended by this act, seven and nine-tenths per cent of the amounts 432 
received by the state from the tax imposed under subparagraph (A) of 433 
this subdivision; and 434 
Sec. 13. Subparagraph (K) of subdivision (1) of section 12-411 of the 435 
2024 supplement to the general statutes is repealed and the following is 436 
substituted in lieu thereof (Effective July 1, 2024): 437 
(K) [(i) For calendar months commencing on or after July 1, 2021, but 438 
prior to July 1, 2023, the commissioner shall deposit into the municipal 439 
revenue sharing account established pursuant to section 4-66l seven and 440 
nine-tenths per cent of the amounts received by the state from the tax 441 
imposed under subparagraph (A) of this subdivision, including such 442 
amounts received on or after July 1, 2023, attributable to the fiscal year 443 
ending June 30, 2023; and (ii)] For calendar months commencing on or 444 
after July 1, 2023, the commissioner shall deposit into the Municipal 445 
Revenue Sharing Fund established pursuant to section 4-66p, as 446 
amended by this act, seven and nine-tenths per cent of the amounts 447 
received by the state from the tax imposed under subparagraph (A) of 448 
this subdivision; and 449 
Sec. 14. Section 4-66o of the general statutes is repealed and the 450 
following is substituted in lieu thereof (Effective July 1, 2024): 451  Governor's Bill No.  16 
 
 
 
LCO No. 469   	20 of 40 
 
The Secretary of the Office of Policy and Management may establish 452 
receivables for the revenue anticipated pursuant to subparagraph [(K)] 453 
(L) of subdivision (1) of section 12-408, as amended by this act, and 454 
[section 4-66l] subparagraph (K) of subdivision (1) of section 12-411, as 455 
amended by this act. 456 
Sec. 15. Subsection (b) of section 8-395a of the 2024 supplement to the 457 
general statutes is repealed and the following is substituted in lieu 458 
thereof (Effective June 1, 2024): 459 
(b) There is established a workforce housing opportunity 460 
development program to be administered by the Department of 461 
Housing under which individuals or entities who make cash 462 
contributions to an eligible developer for an eligible workforce housing 463 
opportunity development project located in a federally designated 464 
opportunity zone may be allowed a credit against the tax due under 465 
chapter 208 or 229 in an amount equal to [the amount specified by the 466 
commissioner under this section] fifty per cent of the amount of the cash 467 
contribution. Any developer of a workforce housing opportunity 468 
development project shall be allowed an exemption from any fees under 469 
section 29-263 and any eligible workforce housing opportunity 470 
development project shall be assessed using the capitalization of net 471 
income method under subsection (b) of section 12-63b. 472 
Sec. 16. (NEW) (Effective from passage) For taxable years commencing 473 
on or after January 1, 2020, but prior to January 1, 2024: 474 
(1) A resident of this state who satisfies the provisions of 475 
subparagraphs (A) to (D), inclusive, of this subdivision shall be allowed 476 
a credit against the tax otherwise due for the applicable taxable year 477 
under chapter 229 of the general statutes, other than the liability 478 
imposed by section 12-707 of the general statutes, in an amount equal to 479 
fifty per cent of the amount of taxes owed to this state as a result of the 480 
readjustment of the credit for taxes paid to another state of the United 481 
States or a political subdivision thereof or the District of Columbia, 482 
pursuant to section 12-704 of the general statutes. To be eligible for the 483  Governor's Bill No.  16 
 
 
 
LCO No. 469   	21 of 40 
 
credit under this section, such resident shall have: 484 
(A) Paid any income tax or wage tax imposed for the taxable year by 485 
another state of the United States or a political subdivision thereof or the 486 
District of Columbia; 487 
(B) Applied for and been denied a refund from such other jurisdiction 488 
for taxes paid to such other jurisdiction on income derived from services 489 
rendered while such resident was within this state; 490 
(C) Filed an appeal with a court or tribunal through which such 491 
resident formally protested such denial; and 492 
(D) Obtained a final decision that resulted in such resident being 493 
refunded taxes paid to such other jurisdiction on income derived from 494 
services rendered while such resident was within this state. 495 
(2) No penalty or interest shall be imposed on any late payment of 496 
the tax due under chapter 229 of the general statutes, other than the 497 
liability imposed by section 12-707 of the general statutes, if (A) such 498 
late payment is attributable to a reduction in the credit for taxes paid 499 
under section 12-704 of the general statutes, (B) such reduction in the 500 
credit for taxes paid is the direct result of a refund that a resident of this 501 
state received from another state of the United States or a political 502 
subdivision thereof or the District of Columbia, (C) such refund relates 503 
to income derived from services rendered while such resident was not 504 
within such other jurisdiction, and (D) such other jurisdiction requires 505 
employee income to be sourced to an employer's location if a 506 
nonresident renders services from an out-of-state location. 507 
Sec. 17. Subparagraph (B) of subdivision (20) of subsection (a) of 508 
section 12-701 of the 2024 supplement to the general statutes is repealed 509 
and the following is substituted in lieu thereof (Effective from passage): 510 
(B) There shall be subtracted therefrom: 511 
(i) To the extent properly includable in gross income for federal 512 
income tax purposes, any income with respect to which taxation by any 513  Governor's Bill No.  16 
 
 
 
LCO No. 469   	22 of 40 
 
state is prohibited by federal law; 514 
(ii) To the extent allowable under section 12-718, exempt dividends 515 
paid by a regulated investment company; 516 
(iii) To the extent properly includable in gross income for federal 517 
income tax purposes, the amount of any refund or credit for 518 
overpayment of income taxes imposed by this state, or any other state 519 
of the United States or a political subdivision thereof, or the District of 520 
Columbia; 521 
(iv) To the extent properly includable in gross income for federal 522 
income tax purposes and not otherwise subtracted from federal 523 
adjusted gross income pursuant to clause (x) of this subparagraph in 524 
computing Connecticut adjusted gross income, any tier 1 railroad 525 
retirement benefits; 526 
(v) To the extent any additional allowance for depreciation under 527 
Section 168(k) of the Internal Revenue Code for property placed in 528 
service after September 27, 2017, was added to federal adjusted gross 529 
income pursuant to subparagraph (A)(ix) of this subdivision in 530 
computing Connecticut adjusted gross income, twenty-five per cent of 531 
such additional allowance for depreciation in each of the four 532 
succeeding taxable years; 533 
(vi) To the extent properly includable in gross income for federal 534 
income tax purposes, any interest income from obligations issued by or 535 
on behalf of the state of Connecticut, any political subdivision thereof, 536 
or public instrumentality, state or local authority, district or similar 537 
public entity created under the laws of the state of Connecticut; 538 
(vii) To the extent properly includable in determining the net gain or 539 
loss from the sale or other disposition of capital assets for federal income 540 
tax purposes, any gain from the sale or exchange of obligations issued 541 
by or on behalf of the state of Connecticut, any political subdivision 542 
thereof, or public instrumentality, state or local authority, district or 543 
similar public entity created under the laws of the state of Connecticut, 544  Governor's Bill No.  16 
 
 
 
LCO No. 469   	23 of 40 
 
in the income year such gain was recognized; 545 
(viii) Any interest on indebtedness incurred or continued to purchase 546 
or carry obligations or securities the interest on which is subject to tax 547 
under this chapter but exempt from federal income tax, to the extent that 548 
such interest on indebtedness is not deductible in determining federal 549 
adjusted gross income and is attributable to a trade or business carried 550 
on by such individual; 551 
(ix) Ordinary and necessary expenses paid or incurred during the 552 
taxable year for the production or collection of income which is subject 553 
to taxation under this chapter but exempt from federal income tax, or 554 
the management, conservation or maintenance of property held for the 555 
production of such income, and the amortizable bond premium for the 556 
taxable year on any bond the interest on which is subject to tax under 557 
this chapter but exempt from federal income tax, to the extent that such 558 
expenses and premiums are not deductible in determining federal 559 
adjusted gross income and are attributable to a trade or business carried 560 
on by such individual; 561 
(x) (I) For taxable years commencing prior to January 1, 2019, for a 562 
person who files a return under the federal income tax as an unmarried 563 
individual whose federal adjusted gross income for such taxable year is 564 
less than fifty thousand dollars, or as a married individual filing 565 
separately whose federal adjusted gross income for such taxable year is 566 
less than fifty thousand dollars, or for a husband and wife who file a 567 
return under the federal income tax as married individuals filing jointly 568 
whose federal adjusted gross income for such taxable year is less than 569 
sixty thousand dollars or a person who files a return under the federal 570 
income tax as a head of household whose federal adjusted gross income 571 
for such taxable year is less than sixty thousand dollars, an amount 572 
equal to the Social Security benefits includable for federal income tax 573 
purposes; 574 
(II) For taxable years commencing prior to January 1, 2019, for a 575 
person who files a return under the federal income tax as an unmarried 576  Governor's Bill No.  16 
 
 
 
LCO No. 469   	24 of 40 
 
individual whose federal adjusted gross income for such taxable year is 577 
fifty thousand dollars or more, or as a married individual filing 578 
separately whose federal adjusted gross income for such taxable year is 579 
fifty thousand dollars or more, or for a husband and wife who file a 580 
return under the federal income tax as married individuals filing jointly 581 
whose federal adjusted gross income from such taxable year is sixty 582 
thousand dollars or more or for a person who files a return under the 583 
federal income tax as a head of household whose federal adjusted gross 584 
income for such taxable year is sixty thousand dollars or more, an 585 
amount equal to the difference between the amount of Social Security 586 
benefits includable for federal income tax purposes and the lesser of 587 
twenty-five per cent of the Social Security benefits received during the 588 
taxable year, or twenty-five per cent of the excess described in Section 589 
86(b)(1) of the Internal Revenue Code; 590 
(III) For the taxable year commencing January 1, 2019, and each 591 
taxable year thereafter, for a person who files a return under the federal 592 
income tax as an unmarried individual whose federal adjusted gross 593 
income for such taxable year is less than seventy-five thousand dollars, 594 
or as a married individual filing separately whose federal adjusted gross 595 
income for such taxable year is less than seventy-five thousand dollars, 596 
or for a husband and wife who file a return under the federal income tax 597 
as married individuals filing jointly whose federal adjusted gross 598 
income for such taxable year is less than one hundred thousand dollars 599 
or a person who files a return under the federal income tax as a head of 600 
household whose federal adjusted gross income for such taxable year is 601 
less than one hundred thousand dollars, an amount equal to the Social 602 
Security benefits includable for federal income tax purposes; and 603 
(IV) For the taxable year commencing January 1, 2019, and each 604 
taxable year thereafter, for a person who files a return under the federal 605 
income tax as an unmarried individual whose federal adjusted gross 606 
income for such taxable year is seventy-five thousand dollars or more, 607 
or as a married individual filing separately whose federal adjusted gross 608 
income for such taxable year is seventy-five thousand dollars or more, 609 
or for a husband and wife who file a return under the federal income tax 610  Governor's Bill No.  16 
 
 
 
LCO No. 469   	25 of 40 
 
as married individuals filing jointly whose federal adjusted gross 611 
income from such taxable year is one hundred thousand dollars or more 612 
or for a person who files a return under the federal income tax as a head 613 
of household whose federal adjusted gross income for such taxable year 614 
is one hundred thousand dollars or more, an amount equal to the 615 
difference between the amount of Social Security benefits includable for 616 
federal income tax purposes and the lesser of twenty-five per cent of the 617 
Social Security benefits received during the taxable year, or twenty-five 618 
per cent of the excess described in Section 86(b)(1) of the Internal 619 
Revenue Code; 620 
(xi) To the extent properly includable in gross income for federal 621 
income tax purposes, any amount rebated to a taxpayer pursuant to 622 
section 12-746; 623 
(xii) To the extent properly includable in the gross income for federal 624 
income tax purposes of a designated beneficiary, any distribution to 625 
such beneficiary from any qualified state tuition program, as defined in 626 
Section 529(b) of the Internal Revenue Code, established and 627 
maintained by this state or any official, agency or instrumentality of the 628 
state; 629 
(xiii) To the extent allowable under section 12-701a, contributions to 630 
accounts established pursuant to any qualified state tuition program, as 631 
defined in Section 529(b) of the Internal Revenue Code, established and 632 
maintained by this state or any official, agency or instrumentality of the 633 
state; 634 
(xiv) To the extent properly includable in gross income for federal 635 
income tax purposes, the amount of any Holocaust victims' settlement 636 
payment received in the taxable year by a Holocaust victim; 637 
(xv) To the extent properly includable in the gross income for federal 638 
income tax purposes of a designated beneficiary, as defined in section 639 
3-123aa, interest, dividends or capital gains earned on contributions to 640 
accounts established for the designated beneficiary pursuant to the 641 
Connecticut Homecare Option Program for the Elderly established by 642  Governor's Bill No.  16 
 
 
 
LCO No. 469   	26 of 40 
 
sections 3-123aa to 3-123ff, inclusive; 643 
(xvi) To the extent properly includable in gross income for federal 644 
income tax purposes, any income received from the United States 645 
government as retirement pay for a retired member of (I) the Armed 646 
Forces of the United States, as defined in Section 101 of Title 10 of the 647 
United States Code, or (II) the National Guard, as defined in Section 101 648 
of Title 10 of the United States Code; 649 
(xvii) To the extent properly includable in gross income for federal 650 
income tax purposes for the taxable year, any income from the discharge 651 
of indebtedness in connection with any reacquisition, after December 652 
31, 2008, and before January 1, 2011, of an applicable debt instrument or 653 
instruments, as those terms are defined in Section 108 of the Internal 654 
Revenue Code, as amended by Section 1231 of the American Recovery 655 
and Reinvestment Act of 2009, to the extent any such income was added 656 
to federal adjusted gross income pursuant to subparagraph (A)(xi) of 657 
this subdivision in computing Connecticut adjusted gross income for a 658 
preceding taxable year; 659 
(xviii) To the extent not deductible in determining federal adjusted 660 
gross income, the amount of any contribution to a manufacturing 661 
reinvestment account established pursuant to section 32-9zz in the 662 
taxable year that such contribution is made; 663 
(xix) To the extent properly includable in gross income for federal 664 
income tax purposes, (I) for the taxable year commencing January 1, 665 
2015, ten per cent of the income received from the state teachers' 666 
retirement system, (II) for the taxable years commencing January 1, 667 
2016, to January 1, 2020, inclusive, twenty-five per cent of the income 668 
received from the state teachers' retirement system, and (III) for the 669 
taxable year commencing January 1, 2021, and each taxable year 670 
thereafter, fifty per cent of the income received from the state teachers' 671 
retirement system or, for a taxpayer whose federal adjusted gross 672 
income does not exceed the applicable threshold under clause (xx) of 673 
this subparagraph, the percentage pursuant to said clause of the income 674  Governor's Bill No.  16 
 
 
 
LCO No. 469   	27 of 40 
 
received from the state teachers' retirement system, whichever 675 
deduction is greater; 676 
(xx) To the extent properly includable in gross income for federal 677 
income tax purposes, except for retirement benefits under clause (iv) of 678 
this subparagraph and retirement pay under clause (xvi) of this 679 
subparagraph, for a person who files a return under the federal income 680 
tax as an unmarried individual whose federal adjusted gross income for 681 
such taxable year is less than seventy-five thousand dollars, or as a 682 
married individual filing separately whose federal adjusted gross 683 
income for such taxable year is less than seventy-five thousand dollars, 684 
or as a head of household whose federal adjusted gross income for such 685 
taxable year is less than seventy-five thousand dollars, or for a husband 686 
and wife who file a return under the federal income tax as married 687 
individuals filing jointly whose federal adjusted gross income for such 688 
taxable year is less than one hundred thousand dollars, (I) for the taxable 689 
year commencing January 1, 2019, fourteen per cent of any pension or 690 
annuity income, (II) for the taxable year commencing January 1, 2020, 691 
twenty-eight per cent of any pension or annuity income, (III) for the 692 
taxable year commencing January 1, 2021, forty-two per cent of any 693 
pension or annuity income, and (IV) for the taxable years commencing 694 
January 1, 2022, and January 1, 2023, one hundred per cent of any 695 
pension or annuity income; 696 
(xxi) To the extent properly includable in gross income for federal 697 
income tax purposes, except for retirement benefits under clause (iv) of 698 
this subparagraph and retirement pay under clause (xvi) of this 699 
subparagraph, any pension or annuity income for the taxable year 700 
commencing on or after January 1, 2024, and each taxable year 701 
thereafter, in accordance with the following schedule, for a person who 702 
files a return under the federal income tax as an unmarried individual 703 
whose federal adjusted gross income for such taxable year is less than 704 
one hundred thousand dollars, or as a married individual filing 705 
separately whose federal adjusted gross income for such taxable year is 706 
less than one hundred thousand dollars, or as a head of household 707 
whose federal adjusted gross income for such taxable year is less than 708  Governor's Bill No.  16 
 
 
 
LCO No. 469   	28 of 40 
 
one hundred thousand dollars: 709 
T174  
Federal Adjusted Gross Income Deduction 
T175  Less than $75,000 	100.0% 
T176  $75,000 but not over $77,499 	85.0% 
T177  $77,500 but not over $79,999 	70.0% 
T178  $80,000 but not over $82,499 	55.0% 
T179  $82,500 but not over $84,999 	40.0% 
T180  $85,000 but not over $87,499 	25.0% 
T181  $87,500 but not over $89,999 	10.0% 
T182  $90,000 but not over $94,999 	5.0% 
T183  $95,000 but not over $99,999 	2.5% 
T184  $100,000 and over 	0.0% 
 
(xxii) To the extent properly includable in gross income for federal 710 
income tax purposes, except for retirement benefits under clause (iv) of 711 
this subparagraph and retirement pay under clause (xvi) of this 712 
subparagraph, any pension or annuity income for the taxable year 713 
commencing on or after January 1, 2024, and each taxable year 714 
thereafter, in accordance with the following schedule for married 715 
individuals who file a return under the federal income tax as married 716 
individuals filing jointly whose federal adjusted gross income for such 717 
taxable year is less than one hundred fifty thousand dollars: 718 
T185  
Federal Adjusted Gross Income Deduction 
T186  Less than $100,000 	100.0% 
T187  $100,000 but not over $104,999 	85.0% 
T188  $105,000 but not over $109,999 	70.0% 
T189  $110,000 but not over $114,999 	55.0% 
T190  $115,000 but not over $119,999 	40.0% 
T191  $120,000 but not over $124,999 	25.0% 
T192  $125,000 but not over $129,999 	10.0% 
T193  $130,000 but not over $139,999 	5.0% 
T194  $140,000 but not over $149,999 	2.5% 
T195  $150,000 and over 	0.0% 
 
(xxiii) The amount of lost wages and medical, travel and housing 719  Governor's Bill No.  16 
 
 
 
LCO No. 469   	29 of 40 
 
expenses, not to exceed ten thousand dollars in the aggregate, incurred 720 
by a taxpayer during the taxable year in connection with the donation 721 
to another person of an organ for organ transplantation occurring on or 722 
after January 1, 2017; 723 
(xxiv) To the extent properly includable in gross income for federal 724 
income tax purposes, the amount of any financial assistance received 725 
from the Crumbling Foundations Assistance Fund or paid to or on 726 
behalf of the owner of a residential building pursuant to sections 8-442 727 
and 8-443; 728 
(xxv) To the extent properly includable in gross income for federal 729 
income tax purposes, the amount calculated pursuant to subsection (b) 730 
of section 12-704g for income received by a general partner of a venture 731 
capital fund, as defined in 17 CFR 275.203(l)-1, as amended from time to 732 
time; 733 
(xxvi) To the extent any portion of a deduction under Section 179 of 734 
the Internal Revenue Code was added to federal adjusted gross income 735 
pursuant to subparagraph (A)(xiv) of this subdivision in computing 736 
Connecticut adjusted gross income, twenty-five per cent of such 737 
disallowed portion of the deduction in each of the four succeeding 738 
taxable years; 739 
(xxvii) To the extent properly includable in gross income for federal 740 
income tax purposes, for a person who files a return under the federal 741 
income tax as an unmarried individual whose federal adjusted gross 742 
income for such taxable year is less than seventy-five thousand dollars, 743 
or as a married individual filing separately whose federal adjusted gross 744 
income for such taxable year is less than seventy-five thousand dollars, 745 
or as a head of household whose federal adjusted gross income for such 746 
taxable year is less than seventy-five thousand dollars, or for a husband 747 
and wife who file a return under the federal income tax as married 748 
individuals filing jointly whose federal adjusted gross income for such 749 
taxable year is less than one hundred thousand dollars, for the taxable 750 
year commencing January 1, 2023, twenty-five per cent of any 751  Governor's Bill No.  16 
 
 
 
LCO No. 469   	30 of 40 
 
distribution from an individual retirement account other than a Roth 752 
individual retirement account; 753 
(xxviii) To the extent properly includable in gross income for federal 754 
income tax purposes, for a person who files a return under the federal 755 
income tax as an unmarried individual whose federal adjusted gross 756 
income for such taxable year is less than one hundred thousand dollars, 757 
or as a married individual filing separately whose federal adjusted gross 758 
income for such taxable year is less than one hundred thousand dollars, 759 
or as a head of household whose federal adjusted gross income for such 760 
taxable year is less than one hundred thousand dollars, (I) for the taxable 761 
year commencing January 1, 2024, fifty per cent of any distribution from 762 
an individual retirement account other than a Roth individual 763 
retirement account, (II) for the taxable year commencing January 1, 2025, 764 
seventy-five per cent of any distribution from an individual retirement 765 
account other than a Roth individual retirement account, and (III) for 766 
the taxable year commencing January 1, 2026, and each taxable year 767 
thereafter, any distribution from an individual retirement account other 768 
than a Roth individual retirement account. The subtraction under this 769 
clause shall be made in accordance with the following schedule: 770 
T196  
Federal Adjusted Gross Income Deduction 
T197  Less than $75,000 	100.0% 
T198  $75,000 but not over $77,499 	85.0% 
T199  $77,500 but not over $79,999 	70.0% 
T200  $80,000 but not over $82,499 	55.0% 
T201  $82,500 but not over $84,999 	40.0% 
T202  $85,000 but not over $87,499 	25.0% 
T203  $87,500 but not over $89,999 	10.0% 
T204  $90,000 but not over $94,999 	5.0% 
T205  $95,000 but not over $99,999 	2.5% 
T206  $100,000 and over 	0.0% 
 
(xxix) To the extent properly includable in gross income for federal 771 
income tax purposes, for married individuals who file a return under 772 
the federal income tax as married individuals filing jointly whose 773  Governor's Bill No.  16 
 
 
 
LCO No. 469   	31 of 40 
 
federal adjusted gross income for such taxable year is less than one 774 
hundred fifty thousand dollars, (I) for the taxable year commencing 775 
January 1, 2024, fifty per cent of any distribution from an individual 776 
retirement account other than a Roth individual retirement account, (II) 777 
for the taxable year commencing January 1, 2025, seventy-five per cent 778 
of any distribution from an individual retirement account other than a 779 
Roth individual retirement account, and (III) for the taxable year 780 
commencing January 1, 2026, and each taxable year thereafter, any 781 
distribution from an individual retirement account other than a Roth 782 
individual retirement account. The subtraction under this clause shall 783 
be made in accordance with the following schedule: 784 
T207  
Federal Adjusted Gross Income Deduction 
T208  Less than $100,000 	100.0% 
T209  $100,000 but not over $104,999 	85.0% 
T210  $105,000 but not over $109,999 	70.0% 
T211  $110,000 but not over $114,999 	55.0% 
T212  $115,000 but not over $119,999 	40.0% 
T213  $120,000 but not over $124,999 	25.0% 
T214  $125,000 but not over $129,999 	10.0% 
T215  $130,000 but not over $139,999 	5.0% 
T216  $140,000 but not over $149,999 	2.5% 
T217  $150,000 and over 	0.0% 
 
(xxx) To the extent properly includable in gross income for federal 785 
income tax purposes, for the taxable year commencing January 1, 2022, 786 
the amount or amounts paid or otherwise credited to any eligible 787 
resident of this state under (I) the 2020 Earned Income Tax Credit 788 
enhancement program from funding allocated to the state through the 789 
Coronavirus Relief Fund established under the Coronavirus Aid, Relief, 790 
and Economic Security Act, P.L. 116-136, and (II) the 2021 Earned 791 
Income Tax Credit enhancement program from funding allocated to the 792 
state pursuant to Section 9901 of Subtitle M of Title IX of the American 793 
Rescue Plan Act of 2021, P.L. 117-2; 794 
(xxxi) For the taxable year commencing January 1, 2023, and each 795  Governor's Bill No.  16 
 
 
 
LCO No. 469   	32 of 40 
 
taxable year thereafter, for a taxpayer licensed under the provisions of 796 
chapter 420f or 420h, the amount of ordinary and necessary expenses 797 
that would be eligible to be claimed as a deduction for federal income 798 
tax purposes under Section 162(a) of the Internal Revenue Code but that 799 
are disallowed under Section 280E of the Internal Revenue Code 800 
because marijuana is a controlled substance under the federal 801 
Controlled Substance Act; 802 
[(xxxii) To the extent properly includable in gross income for federal 803 
income tax purposes, for the taxable year commencing on or after 804 
January 1, 2025, and each taxable year thereafter, any common stock 805 
received by the taxpayer during the taxable year under a share plan, as 806 
defined in section 12-217ss;] 807 
[(xxxiii)] (xxxii) To the extent properly includable in gross income for 808 
federal income tax purposes, the amount of any student loan 809 
reimbursement payment received by a taxpayer pursuant to section 10a-810 
19m; and 811 
[(xxxiv)] (xxxiii) Contributions to an ABLE account established 812 
pursuant to sections 3-39k to 3-39q, inclusive, not to exceed five 813 
thousand dollars for each individual taxpayer or ten thousand dollars 814 
for taxpayers filing a joint return. 815 
Sec. 18. Section 13b-68 of the general statutes is repealed and the 816 
following is substituted in lieu thereof (Effective from passage): 817 
(a) There is established a fund to be known as the "Special 818 
Transportation Fund". The fund may contain any moneys required or 819 
permitted by law to be deposited in the fund and any moneys recovered 820 
by the state for overpayments, improper payments or duplicate 821 
payments made by the state relating to any transportation infrastructure 822 
improvements [which] that have been financed by special tax obligation 823 
bonds issued pursuant to sections 13b-74 to 13b-77, inclusive, and shall 824 
be held by the Treasurer separate and apart from all other moneys, 825 
funds and accounts. Investment earnings credited to the assets of said 826 
fund shall become part of the assets of said fund. Any balance remaining 827  Governor's Bill No.  16 
 
 
 
LCO No. 469   	33 of 40 
 
in said fund at the end of any fiscal year shall be carried forward in said 828 
fund for the fiscal year next succeeding. 829 
(b) The Special Transportation Fund shall be a perpetual fund, the 830 
resources of which shall be expended solely for transportation purposes. 831 
Such purposes include the payment of debt service on obligations of the 832 
state incurred for transportation purposes. All sources of moneys, funds 833 
and receipts of the state required to be credited, deposited or transferred 834 
to said fund by state law on or after June 30, 2015, shall continue to be 835 
credited, deposited or transferred to said fund, so long as the sources of 836 
such moneys, funds and receipts are collected or received by the state or 837 
any officer thereof. No law shall be enacted authorizing the resources of 838 
said fund to be expended other than for transportation purposes. 839 
(c) There is established a fund to be known as the "Transportation 840 
Grants and Restricted Accounts Fund". Upon certification by the 841 
Comptroller and the Secretary of the Office of Policy and Management 842 
that the CORE-CT project for fiscal services is operational, the fund shall 843 
contain all transportation moneys that are restricted, not available for 844 
general use and previously accounted for in the Special Transportation 845 
Fund as "Federal and Other Grants". The Comptroller is authorized to 846 
make such transfers as are necessary to provide that, notwithstanding 847 
any provision of the general statutes, all transportation moneys that are 848 
restricted and not available for general use are in the Transportation 849 
Grants and Restricted Accounts Fund. 850 
(d) (1) For the fiscal year ending June 30, 2024, and each fiscal year 851 
thereafter, after the accounts for the Special Transportation Fund have 852 
been closed for each fiscal year and the Comptroller has determined the 853 
balance remaining in said fund, after any amounts required by 854 
provision of law to be transferred for other purposes have been 855 
deducted, if the balance remaining exceeds eighteen per cent of the net 856 
Special Transportation Fund appropriations for the current fiscal year, 857 
the portion of the balance exceeding said eighteen per cent shall be 858 
deemed to be appropriated for the following, as selected by the 859 
Treasurer: 860  Governor's Bill No.  16 
 
 
 
LCO No. 469   	34 of 40 
 
(A) Redeeming prior to maturity any outstanding special tax 861 
obligation indebtedness of the state selected by the Treasurer in the best 862 
interests of the state; 863 
(B) Purchasing outstanding special tax obligation indebtedness of the 864 
state in the open market at such prices and on such terms and conditions 865 
as the Treasurer determines to be in the best interests of the state for the 866 
purpose of extinguishing or defeasing such debt; 867 
(C) Providing for the defeasance of any outstanding special tax 868 
obligation indebtedness of the state selected by the Treasurer in the best 869 
interest of the state by irrevocably placing with an escrow agent in trust 870 
an amount used solely for, and sufficient to satisfy, scheduled payments 871 
of both interest and principal on such indebtedness; or 872 
(D) Any combination of these methods. 873 
(2) For any method or combination of methods selected by the 874 
Treasurer pursuant to subdivision (1) of this subsection, (A) such 875 
method or combination of methods shall provide a reduction in 876 
projected debt service for the current fiscal year and each of the nine 877 
subsequent fiscal years, and (B) for the second fiscal year after the fiscal 878 
year in which the balance was used in accordance with the provisions 879 
of this subsection and each of the seven subsequent fiscal years, the 880 
amount of the reduction in projected debt service shall not vary by more 881 
than (i) one million dollars, or (ii) ten per cent of the least amount by 882 
which projected debt service is reduced for the seven subsequent fiscal 883 
years, whichever is greater. 884 
(3) The Treasurer shall include information concerning the use of a 885 
balance of the Special Transportation Fund pursuant to this subsection 886 
in the annual report required under section 3-37, as amended by this act. 887 
Sec. 19. Section 3-37 of the general statutes is repealed and the 888 
following is substituted in lieu thereof (Effective from passage): 889 
(a) The Treasurer shall, annually, on or before December thirty-first, 890  Governor's Bill No.  16 
 
 
 
LCO No. 469   	35 of 40 
 
submit a final audited report to the Governor and a copy of such report 891 
to the Investment Advisory Council, which shall include the following 892 
information concerning the activities of the office of the State Treasurer 893 
for the immediately preceding fiscal year ending June thirtieth: 894 
(1) Complete financial statements and accompanying footnotes for 895 
the combined investment funds prepared in accordance with generally 896 
accepted accounting principles, which financial statements shall be 897 
audited in accordance with generally accepted auditing standards and 898 
supplementary schedules depicting the interests of the component 899 
retirement plans and trust funds; 900 
(2) [complete] Complete financial statements and accompanying 901 
footnotes for the Short Term Investment Fund prepared in accordance 902 
with generally accepted accounting principles and supplementary 903 
schedules listing all assets held by the Short Term Investment Fund; 904 
(3) [a] A discussion and review of the performance of the combined 905 
investment funds and Short Term Investment Fund for such fiscal year 906 
in accordance with recognized and appropriate performance 907 
presentation and disclosure, including an analysis of the return earned 908 
by the portfolio and each combined investment fund as well as the risk 909 
profile of the portfolio and each combined investment fund according 910 
to investment industry standards; 911 
(4) [the] The activities and transactions in such reasonable detail as is 912 
appropriate of the cash management division including information on 913 
the state's cash receipts and disbursements for the fiscal year, and the 914 
debt management division including the financial statements of the tax-915 
exempt proceeds fund prepared in accordance with generally accepted 916 
accounting principles; 917 
(5) [financial] Financial statements and accompanying footnotes as 918 
well as a summary of operating results for the Second Injury Fund for 919 
such fiscal year; 920 
(6) [a] A financial summary and report on the activities of the state's 921  Governor's Bill No.  16 
 
 
 
LCO No. 469   	36 of 40 
 
unclaimed property program for such fiscal year; 922 
(7) For a fiscal year in which the Treasurer used a portion of the 923 
remaining balance of the Special Transportation Fund in accordance 924 
with the provisions of subsection (d) of section 13b-68, as amended by 925 
this act, a report on the amount used and the method or methods 926 
selected pursuant to said subsection and the amount of the reduction in 927 
projected debt service for the specified fiscal years and including a 928 
statement that such reduction does not vary by more than the allowable 929 
amount set forth in said subsection; 930 
[(7) a] (8) A listing of the companies from which state funds were 931 
divested based upon such companies' business in Sudan, pursuant to 932 
the provisions of section 3-21e, and any companies identified by the 933 
Treasurer as companies from which investment of state funds has been 934 
declared impermissible by the Treasurer, pursuant to the provisions of 935 
section 3-21e; and 936 
[(8) such] (9) Such other information as the Treasurer deems of 937 
interest to the public. 938 
(b) Commencing October 1, 2010, and monthly thereafter, the 939 
Treasurer shall submit a report to the chairpersons and ranking 940 
members of the joint standing committees of the General Assembly 941 
having cognizance of matters relating to finance, revenue and bonding 942 
and appropriations and the budgets of state agencies, and to the 943 
legislative Office of Fiscal Analysis. Such report shall include the 944 
following information for the month two months prior to the month in 945 
which the report is submitted: (1) A weekly list of the cash balance, with 946 
amount and percentage of sources, such as the common cash pool, bond 947 
fund investments and Special Transportation Fund investments, with 948 
accompanying footnotes; (2) a year-to-date total, on an ongoing basis, of 949 
authorized but unissued bonds, including assumptions in bond 950 
issuance, and any changes from month to month in such assumptions; 951 
(3) any other debt instruments or commercial paper issued, the types 952 
and amounts, with accompanying footnotes; and (4) the amounts in the 953  Governor's Bill No.  16 
 
 
 
LCO No. 469   	37 of 40 
 
common cash fund, with all components, such as bank and different 954 
investment accounts, and the amounts thereof separately listed. 955 
(c) The reports required pursuant to this section shall be made 956 
available to the public in hard copy and accessible electronically by 957 
means of the Internet or other media or systems available to the public. 958 
Sec. 20. Subsection (c) of section 4-28e of the general statutes is 959 
repealed and the following is substituted in lieu thereof (Effective July 1, 960 
2024): 961 
(c) Commencing with the fiscal year ending June 30, 2023, annual 962 
disbursements from the Tobacco Settlement Fund shall be made as 963 
follows: (1) To the Tobacco and Health Trust Fund in an amount equal 964 
to twelve million dollars; and (2) the remainder to the General Fund; 965 
except that for the fiscal year ending June 30, 2025, the annual 966 
disbursement from the Tobacco Settlement Fund shall be made to the 967 
General Fund. 968 
Sec. 21. Subsection (b) of section 4-28e of the general statutes is 969 
repealed and the following is substituted in lieu thereof (Effective July 1, 970 
2025): 971 
(b) (1) The Treasurer is authorized to invest all or any part of the 972 
Tobacco Settlement Fund [,] and all or any part of the Tobacco and 973 
Health Trust Fund created [in] under section 4-28f. [and all or any part 974 
of the Biomedical Research Trust Fund created in section 19a-32c.] The 975 
interest derived from any such investment shall be credited to the 976 
resources of the fund from which the investment was made. 977 
(2) Notwithstanding sections 3-13 to 3-13h, inclusive, the Treasurer 978 
shall invest the amounts on deposit in the Tobacco Settlement Fund [,] 979 
and the Tobacco and Health Trust Fund [and the Biomedical Research 980 
Trust Fund] in a manner reasonable and appropriate to achieve the 981 
objectives of such funds, exercising the discretion and care of a prudent 982 
person in similar circumstances with similar objectives. The Treasurer 983 
shall give due consideration to rate of return, risk, term or maturity, 984  Governor's Bill No.  16 
 
 
 
LCO No. 469   	38 of 40 
 
diversification of the total portfolio within such funds, liquidity, the 985 
projected disbursements and expenditures, and the expected payments, 986 
deposits, contributions and gifts to be received. The Treasurer shall not 987 
be required to invest such funds directly in obligations of the state or 988 
any political subdivision of the state or in any investment or other fund 989 
administered by the Treasurer. The assets of such funds shall be 990 
continuously invested and reinvested in a manner consistent with the 991 
objectives of such funds until disbursed in accordance with this section 992 
[,] or section 4-28f. [or section 19a-32c.] 993 
Sec. 22. (Effective from passage) Not later than June 30, 2025, the 994 
Comptroller shall transfer the balance remaining in the Connecticut 995 
Itinerant Vendors Guaranty Fund, repealed by section 5 of public act 17-996 
75, to the General Fund. 997 
Sec. 23. (Effective from passage) Not later than June 30, 2025, the 998 
Comptroller shall transfer the balance remaining in the Biomedical 999 
Research Trust Fund, created pursuant to section 19a-32c of the general 1000 
statutes, to the General Fund. 1001 
Sec. 24. Section 382 of public act 23-204 is repealed and the following 1002 
is substituted in lieu thereof (Effective from passage): 1003 
Not later than June 30, 2024, the Comptroller shall transfer [ninety-1004 
five] one hundred forty million dollars of the resources of the General 1005 
Fund for the fiscal year ending June 30, 2024, to be accounted for as 1006 
revenue of the General Fund for the fiscal year ending June 30, 2025. 1007 
Sec. 25. Section 383 of public act 23-204 is repealed and the following 1008 
is substituted in lieu thereof (Effective from passage): 1009 
The following amounts shall be transferred from the resources of the 1010 
General Fund to the Municipal Revenue Sharing Fund: (1) For the fiscal 1011 
year ending June 30, 2024, one hundred fifteen million eight hundred 1012 
thousand dollars, and (2) for the fiscal year ending June 30, 2025, [one 1013 
hundred four million nine] eighty-eight million six hundred thousand 1014 
dollars. 1015  Governor's Bill No.  16 
 
 
 
LCO No. 469   	39 of 40 
 
Sec. 26. Section 3-20i of the general statutes is repealed. (Effective from 1016 
passage) 1017 
Sec. 27. Section 12-18d of the general statutes is repealed. (Effective 1018 
July 1, 2024) 1019 
Sec. 28. Section 12-217ss of the 2024 supplement to the general 1020 
statutes is repealed. (Effective from passage) 1021 
Sec. 29. Section 4-66l of the 2024 supplement to the general statutes is 1022 
repealed. (Effective July 1, 2024) 1023 
Sec. 30. Section 19a-32c of the general statutes is repealed. (Effective 1024 
July 1, 2025)1025 
This act shall take effect as follows and shall amend the following 
sections: 
 
Section 1 July 1, 2024 20-93 
Sec. 2 July 1, 2024 20-94(a) 
Sec. 3 July 1, 2024 20-94a 
Sec. 4 July 1, 2024 20-96 
Sec. 5 July 1, 2024 20-97(a) 
Sec. 6 July 1, 2024 19a-87b(b)(1) 
Sec. 7 July 1, 2024 19a-87b(d) and (e) 
Sec. 8 July 1, 2024 10-145b(l) 
Sec. 9 from passage 3-115b 
Sec. 10 July 1, 2024 4-66p 
Sec. 11 July 1, 2024 12-130(a) 
Sec. 12 July 1, 2024 12-408(1)(L) 
Sec. 13 July 1, 2024 12-411(1)(K) 
Sec. 14 July 1, 2024 4-66o 
Sec. 15 June 1, 2024 8-395a(b) 
Sec. 16 from passage New section 
Sec. 17 from passage 12-701(a)(20)(B) 
Sec. 18 from passage 13b-68 
Sec. 19 from passage 3-37 
Sec. 20 July 1, 2024 4-28e(c) 
Sec. 21 July 1, 2025 4-28e(b) 
Sec. 22 from passage New section  Governor's Bill No.  16 
 
 
 
LCO No. 469   	40 of 40 
 
Sec. 23 from passage New section 
Sec. 24 from passage PA 23-204, Sec. 382 
Sec. 25 from passage PA 23-204, Sec. 383 
Sec. 26 from passage Repealer section 
Sec. 27 July 1, 2024 Repealer section 
Sec. 28 from passage Repealer section 
Sec. 29 July 1, 2024 Repealer section 
Sec. 30 July 1, 2025 Repealer section 
 
Statement of Purpose:   
To implement the Governor's budget recommendations. 
[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.]