OFFICE OF FISCAL ANALYSIS Legislative Office Building, Room 5200 Hartford, CT 06106 (860) 240-0200 http://www.cga.ct.gov/ofa sSB-341 AN ACT ESTABLISHING A FALLEN OFFICER FUND AND PROVIDING HEALTH INSURANCE COVERAGE TO SURVIVORS OF A POLICE OFFICER KILLED IN THE LINE OF DUTY. Primary Analyst: CW 4/1/24 Contributing Analyst(s): NN Reviewer: MM OFA Fiscal Note State Impact: Agency Affected Fund-Effect FY 25 $ FY 26 $ Revenue Serv., Dept. GF - Revenue Loss Less than 10,000 Less than 10,000 Note: GF=General Fund Municipal Impact: None Explanation The bill, which codifies the Fallen Officer Fund and establishes a state personal income tax exemption for benefits paid from the fund, results in a revenue loss of less than $10,000 annually beginning in FY 25. The bill also requires the Comptroller to offer coverage under the Partnership Plan to the surviving family, which does not result in a fiscal impact to municipalities facilitating coverage as the payments will be reimbursed by the Fallen Officer Fund. 1 Background The Fallen Officer Fund provides a lump sum death benefit totaling $100,000 to a surviving family member or beneficiary of a police officer who was killed in the line of duty or sustained injuries that were the direct and proximate cause of the officer’s death. One such benefit has 1 The FY 24-FY 25 Biennial Budget includes an appropriation of $500,000 in each year of the biennium to the Fallen Officer Fund. 2024SB-00341-R000219-FN.DOCX Page 2 of 2 been provided in FY 24, the first year of the fund's existence. The Out Years The annualized ongoing fiscal impact identified above would continue into the future.