Connecticut 2024 Regular Session

Connecticut Senate Bill SB00341 Compare Versions

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	7	+	General Assembly Substitute Bill No. 341
	8	+	February Session, 2024
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4		-	Substitute Senate Bill No. 341
5		-
6		-	Public Act No. 24-27
7	12
8	13
9		-	AN ACT ESTABLISHING A FALLEN OFFICER FUND AND
10		-	~~PROVIDING~~ HEALTH INSURANCE COVERAGE TO SURVIVORS OF
11		-	~~A POLICE~~ OFFICER KILLED IN THE LINE OF DUTY.
	14	+	AN ACT ESTABLISHING A FALLEN OFFICER FUND AND PROVIDING
	15	+	HEALTH INSURANCE COVERAGE TO SURVIVORS OF A POLICE
	16	+	OFFICER KILLED IN THE LINE OF DUTY.
12	17		Be it enacted by the Senate and House of Representatives in General
13	18		Assembly convened:
14	19
15		-	Section 1. (NEW) (Effective from passage) (a) For purposes of this
16		-	section:
17		-	(1) "Dependent child" means a child, whether by blood or adoption,
18		-	of a police officer who (A) is under the age of twenty-two and was
19		-	dependent on the earnings of such officer at the time of such officer's
20		-	death, provided a child shall not be considered dependent if such child
21		-	provides more than half of such child's own support, is married or is
22		-	legally adopted by another person, or (B) is any age and is physically or
23		-	mentally incapacitated and was dependent on the earnings of such
24		-	officer at the time of such officer's death.
25		-	(2) "Killed in the line of duty" means the death of a police officer while
26		-	engaged in the performance of such officer's duties, resulting from an
27		-	incident, an accident or violence that caused such death or caused
28		-	injuries that were the direct or proximate cause of such officer's death,
29		-	including any death that is determined to be occupationally related by
30		-	a workers' compensation insurance carrier, an employer to whom a Substitute Senate Bill No. 341
	20	+	Section 1. (NEW) (Effective from passage) (a) For purposes of this 1
	21	+	section: 2
	22	+	(1) "Dependent child" means a child, whether by blood or adoption, 3
	23	+	of a police officer who (A) is under the age of twenty-two and was 4
	24	+	dependent on the earnings of such officer at the time of such officer's 5
	25	+	death, provided a child shall not be considered dependent if such child 6
	26	+	provides more than half of such child's own support, is married or is 7
	27	+	legally adopted by another person, or (B) is any age and is physically or 8
	28	+	mentally incapacitated and was dependent on the earnings of such 9
	29	+	officer at the time of such officer's death. 10
	30	+	(2) "Killed in the line of duty" means the death of a police officer while 11
	31	+	engaged in the performance of such officer's duties, resulting from an 12
	32	+	incident, an accident or violence that caused such death or caused 13
	33	+	injuries that were the direct or proximate cause of such officer's death, 14
	34	+	including any death that is determined to be occupationally related by 15
	35	+	a workers' compensation insurance carrier, an employer to whom a 16
	36	+	certificate of self-insurance has been issued pursuant to section 31-248 17 Substitute Bill No. 341
31	37
32		-	Public Act No. 24-27 2 of 25
33	38
34		-	certificate of self-insurance has been issued pursuant to section 31-248
35		-	of the general statutes or an administrative law judge for workers'
36		-	compensation purposes under chapter 568 of the general statutes.
37		-	"Killed in the line of duty" does not include the death of a police officer
38		-	through such officer's own wanton or wilful act.
39		-	(3) "Law enforcement unit" has the same meaning as provided in
40		-	section 7-294a of the general statutes.
41		-	(4) "Police officer" has the same meaning as provided in section 7-
42		-	294a of the general statutes.
43		-	(5) "Surviving family" means any person who is a surviving spouse,
44		-	surviving dependent child, surviving child who is not a dependent child
45		-	or surviving parent of a police officer killed in the line of duty, or a
46		-	surviving individual listed on such officer's most recent beneficiary
47		-	form on file with such officer's employing law enforcement unit.
48		-	(b) There is established a fund to be known as the "Fallen Officer
49		-	Fund". The fund may contain any moneys required by law to be
50		-	deposited in the fund and shall be held by the Treasurer separate and
51		-	apart from all other moneys, funds and accounts. The interest derived
52		-	from the investment of the fund shall be credited to the fund. Amounts
53		-	in the fund may be expended by the Comptroller for purposes of
54		-	payments pursuant to subsection (c) of this section and reimbursement
55		-	of municipalities pursuant to subdivision (2) of subsection (c) of section
56		-	3-123eee of the general statutes, as amended by this act. Any balance
57		-	remaining in the fund at the end of any fiscal year shall be carried
58		-	forward in the fund for the fiscal year next succeeding.
59		-	(c) (1) After receiving notice, in a form and manner as determined by
60		-	the Comptroller, from an individual who is a member of the surviving
61		-	family of a police officer who was killed in the line of duty, the
62		-	Comptroller shall pay, within available appropriations, a lump sum Substitute Senate Bill No. 341
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64		-	Public Act No. 24-27 3 of 25
	43	+	of the general statutes or an administrative law judge for workers' 18
	44	+	compensation purposes under chapter 568 of the general statutes. 19
	45	+	"Killed in the line of duty" does not include the death of a police officer 20
	46	+	through such officer's own wanton or wilful act. 21
	47	+	(3) "Law enforcement unit" has the same meaning as provided in 22
	48	+	section 7-294a of the general statutes. 23
	49	+	(4) "Police officer" has the same meaning as provided in section 7-24
	50	+	294a of the general statutes. 25
	51	+	(5) "Surviving family" means any person who is a surviving spouse, 26
	52	+	surviving dependent child, surviving child who is not a dependent child 27
	53	+	or surviving parent of a police officer killed in the line of duty, or a 28
	54	+	surviving individual listed on such officer's most recent beneficiary 29
	55	+	form on file with such officer's employing law enforcement unit. 30
	56	+	(b) There is established a fund to be known as the "Fallen Officer 31
	57	+	Fund". The fund may contain any moneys required by law to be 32
	58	+	deposited in the fund and shall be held by the Treasurer separate and 33
	59	+	apart from all other moneys, funds and accounts. The interest derived 34
	60	+	from the investment of the fund shall be credited to the fund. Amounts 35
	61	+	in the fund may be expended by the Comptroller for purposes of 36
	62	+	payments pursuant to subsection (c) of this section and reimbursement 37
	63	+	of municipalities pursuant to subdivision (2) of subsection (c) of section 38
	64	+	3-123eee of the general statutes, as amended by this act. Any balance 39
	65	+	remaining in the fund at the end of any fiscal year shall be carried 40
	66	+	forward in the fund for the fiscal year next succeeding. 41
	67	+	(c) (1) After receiving notice, in a form and manner as determined by 42
	68	+	the Comptroller, from an individual who is a member of the surviving 43
	69	+	family of a police officer who was killed in the line of duty, the 44
	70	+	Comptroller shall pay, within available appropriations, a lump sum 45
	71	+	death benefit totaling one hundred thousand dollars from the fund 46
	72	+	established in subsection (b) of this section to such surviving family, in 47
	73	+	accordance with regulations adopted pursuant to subsection (e) of this 48 Substitute Bill No. 341
65	74
66		-	death benefit totaling one hundred thousand dollars from the fund
67		-	established in subsection (b) of this section to such surviving family, in
68		-	accordance with regulations adopted pursuant to subsection (e) of this
69		-	section, provided the surviving family of a police officer killed in the
70		-	line of duty shall not receive more than one such lump sum death
71		-	benefit. Payments shall be made to surviving families in the order in
72		-	which notices are received until the amount in such fund is depleted.
73		-	(2) Any payment made pursuant to subdivision (1) of this subsection
74		-	shall be in addition to any other benefits for which individuals of such
75		-	officer's surviving family are eligible and such payments shall not be
76		-	reduced or offset due to any other benefits, including, but not limited to,
77		-	workers' compensation or other survivor benefits.
78		-	(d) Not later than July 1, 2025, and annually thereafter, the
79		-	Comptroller shall submit a report, in accordance with the provisions of
80		-	section 11-4a of the general statutes, to the joint standing committee of
81		-	the General Assembly having cognizance of matters relating to public
82		-	safety and security. Such report shall include a list of all expenditures
83		-	made from the fund established by subsection (b) of this section during
84		-	the prior year, the current balance of such fund and information
85		-	regarding additional amounts needed for such fund.
86		-	(e) The Comptroller shall adopt regulations in accordance with the
87		-	provisions of chapter 54 of the general statutes to implement the
88		-	provisions of this section, including, but not limited to, application
89		-	procedures and criteria for awarding grants among individuals who are
90		-	members of the surviving family, with priority given to awards that
91		-	would benefit a dependent child or children and a spouse who is a
92		-	member of the surviving family. The Comptroller may implement
93		-	policies and procedures necessary to implement the provisions of this
94		-	section while in the process of adopting such regulations, provided
95		-	notice of intent to adopt such regulations is published on the
96		-	eRegulations System not later than twenty days after the date of Substitute Senate Bill No. 341
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99	79
100		-	implementation of such policies and procedures. Any policies and
101		-	procedures implemented under this subsection shall be valid until the
102		-	time such regulations are adopted.
103		-	Sec. 2. Subparagraph (B) of subdivision (20) of subsection (a) of
104		-	section 12-701 of the 2024 supplement to the general statutes is repealed
105		-	and the following is substituted in lieu thereof (Effective from passage and
106		-	applicable to taxable years commencing on or after January 1, 2024):
107		-	(B) There shall be subtracted therefrom:
108		-	(i) To the extent properly includable in gross income for federal
109		-	income tax purposes, any income with respect to which taxation by any
110		-	state is prohibited by federal law;
111		-	(ii) To the extent allowable under section 12-718, exempt dividends
112		-	paid by a regulated investment company;
113		-	(iii) To the extent properly includable in gross income for federal
114		-	income tax purposes, the amount of any refund or credit for
115		-	overpayment of income taxes imposed by this state, or any other state
116		-	of the United States or a political subdivision thereof, or the District of
117		-	Columbia;
118		-	(iv) To the extent properly includable in gross income for federal
119		-	income tax purposes and not otherwise subtracted from federal
120		-	adjusted gross income pursuant to clause (x) of this subparagraph in
121		-	computing Connecticut adjusted gross income, any tier 1 railroad
122		-	retirement benefits;
123		-	(v) To the extent any additional allowance for depreciation under
124		-	Section 168(k) of the Internal Revenue Code for property placed in
125		-	service after September 27, 2017, was added to federal adjusted gross
126		-	income pursuant to subparagraph (A)(ix) of this subdivision in
127		-	computing Connecticut adjusted gross income, twenty-five per cent of Substitute Senate Bill No. 341
	80	+	section, provided the surviving family of a police officer killed in the 49
	81	+	line of duty shall not receive more than one such lump sum death 50
	82	+	benefit. Payments shall be made to surviving families in the order in 51
	83	+	which notices are received until the amount in such fund is depleted. 52
	84	+	(2) Any payment made pursuant to subdivision (1) of this subsection 53
	85	+	shall be in addition to any other benefits for which individuals of such 54
	86	+	officer's surviving family are eligible and such payments shall not be 55
	87	+	reduced or offset due to any other benefits, including, but not limited to, 56
	88	+	workers' compensation or other survivor benefits. 57
	89	+	(d) Not later than July 1, 2025, and annually thereafter, the 58
	90	+	Comptroller shall submit a report, in accordance with the provisions of 59
	91	+	section 11-4a of the general statutes, to the joint standing committee of 60
	92	+	the General Assembly having cognizance of matters relating to public 61
	93	+	safety and security. Such report shall include a list of all expenditures 62
	94	+	made from the fund established by subsection (b) of this section during 63
	95	+	the prior year, the current balance of such fund and information 64
	96	+	regarding additional amounts needed for such fund. 65
	97	+	(e) The Comptroller shall adopt regulations in accordance with the 66
	98	+	provisions of chapter 54 of the general statutes to implement the 67
	99	+	provisions of this section, including, but not limited to, application 68
	100	+	procedures and criteria for awarding grants among individuals who are 69
	101	+	members of the surviving family, with priority given to awards that 70
	102	+	would benefit a dependent child or children and a spouse who is a 71
	103	+	member of the surviving family. The Comptroller may implement 72
	104	+	policies and procedures necessary to implement the provisions of this 73
	105	+	section while in the process of adopting such regulations, provided 74
	106	+	notice of intent to adopt such regulations is published on the 75
	107	+	eRegulations System not later than twenty days after the date of 76
	108	+	implementation of such policies and procedures. Any policies and 77
	109	+	procedures implemented under this subsection shall be valid until the 78
	110	+	time such regulations are adopted. 79
	111	+	Sec. 2. Subparagraph (B) of subdivision (20) of subsection (a) of 80 Substitute Bill No. 341
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129		-	Public Act No. 24-27 5 of 25
130	113
131		-	such additional allowance for depreciation in each of the four
132		-	succeeding taxable years;
133		-	(vi) To the extent properly includable in gross income for federal
134		-	income tax purposes, any interest income from obligations issued by or
135		-	on behalf of the state of Connecticut, any political subdivision thereof,
136		-	or public instrumentality, state or local authority, district or similar
137		-	public entity created under the laws of the state of Connecticut;
138		-	(vii) To the extent properly includable in determining the net gain or
139		-	loss from the sale or other disposition of capital assets for federal income
140		-	tax purposes, any gain from the sale or exchange of obligations issued
141		-	by or on behalf of the state of Connecticut, any political subdivision
142		-	thereof, or public instrumentality, state or local authority, district or
143		-	similar public entity created under the laws of the state of Connecticut,
144		-	in the income year such gain was recognized;
145		-	(viii) Any interest on indebtedness incurred or continued to purchase
146		-	or carry obligations or securities the interest on which is subject to tax
147		-	under this chapter but exempt from federal income tax, to the extent that
148		-	such interest on indebtedness is not deductible in determining federal
149		-	adjusted gross income and is attributable to a trade or business carried
150		-	on by such individual;
151		-	(ix) Ordinary and necessary expenses paid or incurred during the
152		-	taxable year for the production or collection of income which is subject
153		-	to taxation under this chapter but exempt from federal income tax, or
154		-	the management, conservation or maintenance of property held for the
155		-	production of such income, and the amortizable bond premium for the
156		-	taxable year on any bond the interest on which is subject to tax under
157		-	this chapter but exempt from federal income tax, to the extent that such
158		-	expenses and premiums are not deductible in determining federal
159		-	adjusted gross income and are attributable to a trade or business carried
160		-	on by such individual; Substitute Senate Bill No. 341
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162		-	Public Act No. 24-27 6 of 25
	118	+	section 12-701 of the 2024 supplement to the general statutes is repealed 81
	119	+	and the following is substituted in lieu thereof (Effective from passage and 82
	120	+	applicable to taxable years commencing on or after January 1, 2024): 83
	121	+	(B) There shall be subtracted therefrom: 84
	122	+	(i) To the extent properly includable in gross income for federal 85
	123	+	income tax purposes, any income with respect to which taxation by any 86
	124	+	state is prohibited by federal law; 87
	125	+	(ii) To the extent allowable under section 12-718, exempt dividends 88
	126	+	paid by a regulated investment company; 89
	127	+	(iii) To the extent properly includable in gross income for federal 90
	128	+	income tax purposes, the amount of any refund or credit for 91
	129	+	overpayment of income taxes imposed by this state, or any other state 92
	130	+	of the United States or a political subdivision thereof, or the District of 93
	131	+	Columbia; 94
	132	+	(iv) To the extent properly includable in gross income for federal 95
	133	+	income tax purposes and not otherwise subtracted from federal 96
	134	+	adjusted gross income pursuant to clause (x) of this subparagraph in 97
	135	+	computing Connecticut adjusted gross income, any tier 1 railroad 98
	136	+	retirement benefits; 99
	137	+	(v) To the extent any additional allowance for depreciation under 100
	138	+	Section 168(k) of the Internal Revenue Code for property placed in 101
	139	+	service after September 27, 2017, was added to federal adjusted gross 102
	140	+	income pursuant to subparagraph (A)(ix) of this subdivision in 103
	141	+	computing Connecticut adjusted gross income, twenty-five per cent of 104
	142	+	such additional allowance for depreciation in each of the four 105
	143	+	succeeding taxable years; 106
	144	+	(vi) To the extent properly includable in gross income for federal 107
	145	+	income tax purposes, any interest income from obligations issued by or 108
	146	+	on behalf of the state of Connecticut, any political subdivision thereof, 109
	147	+	or public instrumentality, state or local authority, district or similar 110 Substitute Bill No. 341
163	148
164		-	(x) (I) For taxable years commencing prior to January 1, 2019, for a
165		-	person who files a return under the federal income tax as an unmarried
166		-	individual whose federal adjusted gross income for such taxable year is
167		-	less than fifty thousand dollars, or as a married individual filing
168		-	separately whose federal adjusted gross income for such taxable year is
169		-	less than fifty thousand dollars, or for a husband and wife who file a
170		-	return under the federal income tax as married individuals filing jointly
171		-	whose federal adjusted gross income for such taxable year is less than
172		-	sixty thousand dollars or a person who files a return under the federal
173		-	income tax as a head of household whose federal adjusted gross income
174		-	for such taxable year is less than sixty thousand dollars, an amount
175		-	equal to the Social Security benefits includable for federal income tax
176		-	purposes;
177		-	(II) For taxable years commencing prior to January 1, 2019, for a
178		-	person who files a return under the federal income tax as an unmarried
179		-	individual whose federal adjusted gross income for such taxable year is
180		-	fifty thousand dollars or more, or as a married individual filing
181		-	separately whose federal adjusted gross income for such taxable year is
182		-	fifty thousand dollars or more, or for a husband and wife who file a
183		-	return under the federal income tax as married individuals filing jointly
184		-	whose federal adjusted gross income from such taxable year is sixty
185		-	thousand dollars or more or for a person who files a return under the
186		-	federal income tax as a head of household whose federal adjusted gross
187		-	income for such taxable year is sixty thousand dollars or more, an
188		-	amount equal to the difference between the amount of Social Security
189		-	benefits includable for federal income tax purposes and the lesser of
190		-	twenty-five per cent of the Social Security benefits received during the
191		-	taxable year, or twenty-five per cent of the excess described in Section
192		-	86(b)(1) of the Internal Revenue Code;
193		-	(III) For the taxable year commencing January 1, 2019, and each
194		-	taxable year thereafter, for a person who files a return under the federal Substitute Senate Bill No. 341
195	149
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197	153
198		-	income tax as an unmarried individual whose federal adjusted gross
199		-	income for such taxable year is less than seventy-five thousand dollars,
200		-	or as a married individual filing separately whose federal adjusted gross
201		-	income for such taxable year is less than seventy-five thousand dollars,
202		-	or for a husband and wife who file a return under the federal income tax
203		-	as married individuals filing jointly whose federal adjusted gross
204		-	income for such taxable year is less than one hundred thousand dollars
205		-	or a person who files a return under the federal income tax as a head of
206		-	household whose federal adjusted gross income for such taxable year is
207		-	less than one hundred thousand dollars, an amount equal to the Social
208		-	Security benefits includable for federal income tax purposes; and
209		-	(IV) For the taxable year commencing January 1, 2019, and each
210		-	taxable year thereafter, for a person who files a return under the federal
211		-	income tax as an unmarried individual whose federal adjusted gross
212		-	income for such taxable year is seventy-five thousand dollars or more,
213		-	or as a married individual filing separately whose federal adjusted gross
214		-	income for such taxable year is seventy-five thousand dollars or more,
215		-	or for a husband and wife who file a return under the federal income tax
216		-	as married individuals filing jointly whose federal adjusted gross
217		-	income from such taxable year is one hundred thousand dollars or more
218		-	or for a person who files a return under the federal income tax as a head
219		-	of household whose federal adjusted gross income for such taxable year
220		-	is one hundred thousand dollars or more, an amount equal to the
221		-	difference between the amount of Social Security benefits includable for
222		-	federal income tax purposes and the lesser of twenty-five per cent of the
223		-	Social Security benefits received during the taxable year, or twenty-five
224		-	per cent of the excess described in Section 86(b)(1) of the Internal
225		-	Revenue Code;
226		-	(xi) To the extent properly includable in gross income for federal
227		-	income tax purposes, any amount rebated to a taxpayer pursuant to
228		-	section 12-746; Substitute Senate Bill No. 341
	154	+	public entity created under the laws of the state of Connecticut; 111
	155	+	(vii) To the extent properly includable in determining the net gain or 112
	156	+	loss from the sale or other disposition of capital assets for federal income 113
	157	+	tax purposes, any gain from the sale or exchange of obligations issued 114
	158	+	by or on behalf of the state of Connecticut, any political subdivision 115
	159	+	thereof, or public instrumentality, state or local authority, district or 116
	160	+	similar public entity created under the laws of the state of Connecticut, 117
	161	+	in the income year such gain was recognized; 118
	162	+	(viii) Any interest on indebtedness incurred or continued to purchase 119
	163	+	or carry obligations or securities the interest on which is subject to tax 120
	164	+	under this chapter but exempt from federal income tax, to the extent that 121
	165	+	such interest on indebtedness is not deductible in determining federal 122
	166	+	adjusted gross income and is attributable to a trade or business carried 123
	167	+	on by such individual; 124
	168	+	(ix) Ordinary and necessary expenses paid or incurred during the 125
	169	+	taxable year for the production or collection of income which is subject 126
	170	+	to taxation under this chapter but exempt from federal income tax, or 127
	171	+	the management, conservation or maintenance of property held for the 128
	172	+	production of such income, and the amortizable bond premium for the 129
	173	+	taxable year on any bond the interest on which is subject to tax under 130
	174	+	this chapter but exempt from federal income tax, to the extent that such 131
	175	+	expenses and premiums are not deductible in determining federal 132
	176	+	adjusted gross income and are attributable to a trade or business carried 133
	177	+	on by such individual; 134
	178	+	(x) (I) For taxable years commencing prior to January 1, 2019, for a 135
	179	+	person who files a return under the federal income tax as an unmarried 136
	180	+	individual whose federal adjusted gross income for such taxable year is 137
	181	+	less than fifty thousand dollars, or as a married individual filing 138
	182	+	separately whose federal adjusted gross income for such taxable year is 139
	183	+	less than fifty thousand dollars, or for a husband and wife who file a 140
	184	+	return under the federal income tax as married individuals filing jointly 141
	185	+	whose federal adjusted gross income for such taxable year is less than 142 Substitute Bill No. 341
229	186
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231	187
232		-	(xii) To the extent properly includable in the gross income for federal
233		-	income tax purposes of a designated beneficiary, any distribution to
234		-	such beneficiary from any qualified state tuition program, as defined in
235		-	Section 529(b) of the Internal Revenue Code, established and
236		-	maintained by this state or any official, agency or instrumentality of the
237		-	state;
238		-	(xiii) To the extent allowable under section 12-701a, contributions to
239		-	accounts established pursuant to any qualified state tuition program, as
240		-	defined in Section 529(b) of the Internal Revenue Code, established and
241		-	maintained by this state or any official, agency or instrumentality of the
242		-	state;
243		-	(xiv) To the extent properly includable in gross income for federal
244		-	income tax purposes, the amount of any Holocaust victims' settlement
245		-	payment received in the taxable year by a Holocaust victim;
246		-	(xv) To the extent properly includable in the gross income for federal
247		-	income tax purposes of a designated beneficiary, as defined in section
248		-	3-123aa, interest, dividends or capital gains earned on contributions to
249		-	accounts established for the designated beneficiary pursuant to the
250		-	Connecticut Homecare Option Program for the Elderly established by
251		-	sections 3-123aa to 3-123ff, inclusive;
252		-	(xvi) To the extent properly includable in gross income for federal
253		-	income tax purposes, any income received from the United States
254		-	government as retirement pay for a retired member of (I) the Armed
255		-	Forces of the United States, as defined in Section 101 of Title 10 of the
256		-	United States Code, or (II) the National Guard, as defined in Section 101
257		-	of Title 10 of the United States Code;
258		-	(xvii) To the extent properly includable in gross income for federal
259		-	income tax purposes for the taxable year, any income from the discharge
260		-	of indebtedness in connection with any reacquisition, after December Substitute Senate Bill No. 341
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261	191
262		-	Public Act No. 24-27 9 of 25
	192	+	sixty thousand dollars or a person who files a return under the federal 143
	193	+	income tax as a head of household whose federal adjusted gross income 144
	194	+	for such taxable year is less than sixty thousand dollars, an amount 145
	195	+	equal to the Social Security benefits includable for federal income tax 146
	196	+	purposes; 147
	197	+	(II) For taxable years commencing prior to January 1, 2019, for a 148
	198	+	person who files a return under the federal income tax as an unmarried 149
	199	+	individual whose federal adjusted gross income for such taxable year is 150
	200	+	fifty thousand dollars or more, or as a married individual filing 151
	201	+	separately whose federal adjusted gross income for such taxable year is 152
	202	+	fifty thousand dollars or more, or for a husband and wife who file a 153
	203	+	return under the federal income tax as married individuals filing jointly 154
	204	+	whose federal adjusted gross income from such taxable year is sixty 155
	205	+	thousand dollars or more or for a person who files a return under the 156
	206	+	federal income tax as a head of household whose federal adjusted gross 157
	207	+	income for such taxable year is sixty thousand dollars or more, an 158
	208	+	amount equal to the difference between the amount of Social Security 159
	209	+	benefits includable for federal income tax purposes and the lesser of 160
	210	+	twenty-five per cent of the Social Security benefits received during the 161
	211	+	taxable year, or twenty-five per cent of the excess described in Section 162
	212	+	86(b)(1) of the Internal Revenue Code; 163
	213	+	(III) For the taxable year commencing January 1, 2019, and each 164
	214	+	taxable year thereafter, for a person who files a return under the federal 165
	215	+	income tax as an unmarried individual whose federal adjusted gross 166
	216	+	income for such taxable year is less than seventy-five thousand dollars, 167
	217	+	or as a married individual filing separately whose federal adjusted gross 168
	218	+	income for such taxable year is less than seventy-five thousand dollars, 169
	219	+	or for a husband and wife who file a return under the federal income tax 170
	220	+	as married individuals filing jointly whose federal adjusted gross 171
	221	+	income for such taxable year is less than one hundred thousand dollars 172
	222	+	or a person who files a return under the federal income tax as a head of 173
	223	+	household whose federal adjusted gross income for such taxable year is 174
	224	+	less than one hundred thousand dollars, an amount equal to the Social 175 Substitute Bill No. 341
263	225
264		-	31, 2008, and before January 1, 2011, of an applicable debt instrument or
265		-	instruments, as those terms are defined in Section 108 of the Internal
266		-	Revenue Code, as amended by Section 1231 of the American Recovery
267		-	and Reinvestment Act of 2009, to the extent any such income was added
268		-	to federal adjusted gross income pursuant to subparagraph (A)(xi) of
269		-	this subdivision in computing Connecticut adjusted gross income for a
270		-	preceding taxable year;
271		-	(xviii) To the extent not deductible in determining federal adjusted
272		-	gross income, the amount of any contribution to a manufacturing
273		-	reinvestment account established pursuant to section 32-9zz in the
274		-	taxable year that such contribution is made;
275		-	(xix) To the extent properly includable in gross income for federal
276		-	income tax purposes, (I) for the taxable year commencing January 1,
277		-	2015, ten per cent of the income received from the state teachers'
278		-	retirement system, (II) for the taxable years commencing January 1,
279		-	2016, to January 1, 2020, inclusive, twenty-five per cent of the income
280		-	received from the state teachers' retirement system, and (III) for the
281		-	taxable year commencing January 1, 2021, and each taxable year
282		-	thereafter, fifty per cent of the income received from the state teachers'
283		-	retirement system or, for a taxpayer whose federal adjusted gross
284		-	income does not exceed the applicable threshold under clause (xx) of
285		-	this subparagraph, the percentage pursuant to said clause of the income
286		-	received from the state teachers' retirement system, whichever
287		-	deduction is greater;
288		-	(xx) To the extent properly includable in gross income for federal
289		-	income tax purposes, except for retirement benefits under clause (iv) of
290		-	this subparagraph and retirement pay under clause (xvi) of this
291		-	subparagraph, for a person who files a return under the federal income
292		-	tax as an unmarried individual whose federal adjusted gross income for
293		-	such taxable year is less than seventy-five thousand dollars, or as a
294		-	married individual filing separately whose federal adjusted gross Substitute Senate Bill No. 341
295	226
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297	230
298		-	income for such taxable year is less than seventy-five thousand dollars,
299		-	or as a head of household whose federal adjusted gross income for such
300		-	taxable year is less than seventy-five thousand dollars, or for a husband
301		-	and wife who file a return under the federal income tax as married
302		-	individuals filing jointly whose federal adjusted gross income for such
303		-	taxable year is less than one hundred thousand dollars, (I) for the taxable
304		-	year commencing January 1, 2019, fourteen per cent of any pension or
305		-	annuity income, (II) for the taxable year commencing January 1, 2020,
306		-	twenty-eight per cent of any pension or annuity income, (III) for the
307		-	taxable year commencing January 1, 2021, forty-two per cent of any
308		-	pension or annuity income, and (IV) for the taxable years commencing
309		-	January 1, 2022, and January 1, 2023, one hundred per cent of any
310		-	pension or annuity income;
311		-	(xxi) To the extent properly includable in gross income for federal
312		-	income tax purposes, except for retirement benefits under clause (iv) of
313		-	this subparagraph and retirement pay under clause (xvi) of this
314		-	subparagraph, any pension or annuity income for the taxable year
315		-	commencing on or after January 1, 2024, and each taxable year
316		-	thereafter, in accordance with the following schedule, for a person who
317		-	files a return under the federal income tax as an unmarried individual
318		-	whose federal adjusted gross income for such taxable year is less than
319		-	one hundred thousand dollars, or as a married individual filing
320		-	separately whose federal adjusted gross income for such taxable year is
321		-	less than one hundred thousand dollars, or as a head of household
322		-	whose federal adjusted gross income for such taxable year is less than
323		-	one hundred thousand dollars:
	231	+	Security benefits includable for federal income tax purposes; and 176
	232	+	(IV) For the taxable year commencing January 1, 2019, and each 177
	233	+	taxable year thereafter, for a person who files a return under the federal 178
	234	+	income tax as an unmarried individual whose federal adjusted gross 179
	235	+	income for such taxable year is seventy-five thousand dollars or more, 180
	236	+	or as a married individual filing separately whose federal adjusted gross 181
	237	+	income for such taxable year is seventy-five thousand dollars or more, 182
	238	+	or for a husband and wife who file a return under the federal income tax 183
	239	+	as married individuals filing jointly whose federal adjusted gross 184
	240	+	income from such taxable year is one hundred thousand dollars or more 185
	241	+	or for a person who files a return under the federal income tax as a head 186
	242	+	of household whose federal adjusted gross income for such taxable year 187
	243	+	is one hundred thousand dollars or more, an amount equal to the 188
	244	+	difference between the amount of Social Security benefits includable for 189
	245	+	federal income tax purposes and the lesser of twenty-five per cent of the 190
	246	+	Social Security benefits received during the taxable year, or twenty-five 191
	247	+	per cent of the excess described in Section 86(b)(1) of the Internal 192
	248	+	Revenue Code; 193
	249	+	(xi) To the extent properly includable in gross income for federal 194
	250	+	income tax purposes, any amount rebated to a taxpayer pursuant to 195
	251	+	section 12-746; 196
	252	+	(xii) To the extent properly includable in the gross income for federal 197
	253	+	income tax purposes of a designated beneficiary, any distribution to 198
	254	+	such beneficiary from any qualified state tuition program, as defined in 199
	255	+	Section 529(b) of the Internal Revenue Code, established and 200
	256	+	maintained by this state or any official, agency or instrumentality of the 201
	257	+	state; 202
	258	+	(xiii) To the extent allowable under section 12-701a, contributions to 203
	259	+	accounts established pursuant to any qualified state tuition program, as 204
	260	+	defined in Section 529(b) of the Internal Revenue Code, established and 205
	261	+	maintained by this state or any official, agency or instrumentality of the 206
	262	+	state; 207 Substitute Bill No. 341
324	263
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	268	+
	269	+	(xiv) To the extent properly includable in gross income for federal 208
	270	+	income tax purposes, the amount of any Holocaust victims' settlement 209
	271	+	payment received in the taxable year by a Holocaust victim; 210
	272	+	(xv) To the extent properly includable in the gross income for federal 211
	273	+	income tax purposes of a designated beneficiary, as defined in section 212
	274	+	3-123aa, interest, dividends or capital gains earned on contributions to 213
	275	+	accounts established for the designated beneficiary pursuant to the 214
	276	+	Connecticut Homecare Option Program for the Elderly established by 215
	277	+	sections 3-123aa to 3-123ff, inclusive; 216
	278	+	(xvi) To the extent properly includable in gross income for federal 217
	279	+	income tax purposes, any income received from the United States 218
	280	+	government as retirement pay for a retired member of (I) the Armed 219
	281	+	Forces of the United States, as defined in Section 101 of Title 10 of the 220
	282	+	United States Code, or (II) the National Guard, as defined in Section 101 221
	283	+	of Title 10 of the United States Code; 222
	284	+	(xvii) To the extent properly includable in gross income for federal 223
	285	+	income tax purposes for the taxable year, any income from the discharge 224
	286	+	of indebtedness in connection with any reacquisition, after December 225
	287	+	31, 2008, and before January 1, 2011, of an applicable debt instrument or 226
	288	+	instruments, as those terms are defined in Section 108 of the Internal 227
	289	+	Revenue Code, as amended by Section 1231 of the American Recovery 228
	290	+	and Reinvestment Act of 2009, to the extent any such income was added 229
	291	+	to federal adjusted gross income pursuant to subparagraph (A)(xi) of 230
	292	+	this subdivision in computing Connecticut adjusted gross income for a 231
	293	+	preceding taxable year; 232
	294	+	(xviii) To the extent not deductible in determining federal adjusted 233
	295	+	gross income, the amount of any contribution to a manufacturing 234
	296	+	reinvestment account established pursuant to section 32-9zz in the 235
	297	+	taxable year that such contribution is made; 236
	298	+	(xix) To the extent properly includable in gross income for federal 237
	299	+	income tax purposes, (I) for the taxable year commencing January 1, 238 Substitute Bill No. 341
	300	+
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	305	+
	306	+	2015, ten per cent of the income received from the state teachers' 239
	307	+	retirement system, (II) for the taxable years commencing January 1, 240
	308	+	2016, to January 1, 2020, inclusive, twenty-five per cent of the income 241
	309	+	received from the state teachers' retirement system, and (III) for the 242
	310	+	taxable year commencing January 1, 2021, and each taxable year 243
	311	+	thereafter, fifty per cent of the income received from the state teachers' 244
	312	+	retirement system or, for a taxpayer whose federal adjusted gross 245
	313	+	income does not exceed the applicable threshold under clause (xx) of 246
	314	+	this subparagraph, the percentage pursuant to said clause of the income 247
	315	+	received from the state teachers' retirement system, whichever 248
	316	+	deduction is greater; 249
	317	+	(xx) To the extent properly includable in gross income for federal 250
	318	+	income tax purposes, except for retirement benefits under clause (iv) of 251
	319	+	this subparagraph and retirement pay under clause (xvi) of this 252
	320	+	subparagraph, for a person who files a return under the federal income 253
	321	+	tax as an unmarried individual whose federal adjusted gross income for 254
	322	+	such taxable year is less than seventy-five thousand dollars, or as a 255
	323	+	married individual filing separately whose federal adjusted gross 256
	324	+	income for such taxable year is less than seventy-five thousand dollars, 257
	325	+	or as a head of household whose federal adjusted gross income for such 258
	326	+	taxable year is less than seventy-five thousand dollars, or for a husband 259
	327	+	and wife who file a return under the federal income tax as married 260
	328	+	individuals filing jointly whose federal adjusted gross income for such 261
	329	+	taxable year is less than one hundred thousand dollars, (I) for the taxable 262
	330	+	year commencing January 1, 2019, fourteen per cent of any pension or 263
	331	+	annuity income, (II) for the taxable year commencing January 1, 2020, 264
	332	+	twenty-eight per cent of any pension or annuity income, (III) for the 265
	333	+	taxable year commencing January 1, 2021, forty-two per cent of any 266
	334	+	pension or annuity income, and (IV) for the taxable years commencing 267
	335	+	January 1, 2022, and January 1, 2023, one hundred per cent of any 268
	336	+	pension or annuity income; 269
	337	+	(xxi) To the extent properly includable in gross income for federal 270
	338	+	income tax purposes, except for retirement benefits under clause (iv) of 271 Substitute Bill No. 341
	339	+
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	344	+
	345	+	this subparagraph and retirement pay under clause (xvi) of this 272
	346	+	subparagraph, any pension or annuity income for the taxable year 273
	347	+	commencing on or after January 1, 2024, and each taxable year 274
	348	+	thereafter, in accordance with the following schedule, for a person who 275
	349	+	files a return under the federal income tax as an unmarried individual 276
	350	+	whose federal adjusted gross income for such taxable year is less than 277
	351	+	one hundred thousand dollars, or as a married individual filing 278
	352	+	separately whose federal adjusted gross income for such taxable year is 279
	353	+	less than one hundred thousand dollars, or as a head of household 280
	354	+	whose federal adjusted gross income for such taxable year is less than 281
	355	+	one hundred thousand dollars: 282
	356	+	T1
325	357		Federal Adjusted Gross Income Deduction
326		-	Less than $75,000 100.0%
327		-	$75,000 but not over $77,499 85.0%
328		-	$77,500 but not over $79,999 70.0%
329		-	$80,000 but not over $82,499 55.0%
330		-	$82,500 but not over $84,999 40.0% Substitute Senate Bill No. 341
	358	+	T2 Less than $75,000 100.0%
	359	+	T3 $75,000 but not over $77,499 85.0%
	360	+	T4 $77,500 but not over $79,999 70.0%
	361	+	T5 $80,000 but not over $82,499 55.0%
	362	+	T6 $82,500 but not over $84,999 40.0%
	363	+	T7 $85,000 but not over $87,499 25.0%
	364	+	T8 $87,500 but not over $89,999 10.0%
	365	+	T9 $90,000 but not over $94,999 5.0%
	366	+	T10 $95,000 but not over $99,999 2.5%
	367	+	T11 $100,000 and over 0.0%
331	368
332		-	Public Act No. 24-27 11 of 25
	369	+	(xxii) To the extent properly includable in gross income for federal 283
	370	+	income tax purposes, except for retirement benefits under clause (iv) of 284
	371	+	this subparagraph and retirement pay under clause (xvi) of this 285
	372	+	subparagraph, any pension or annuity income for the taxable year 286
	373	+	commencing on or after January 1, 2024, and each taxable year 287
	374	+	thereafter, in accordance with the following schedule for married 288
	375	+	individuals who file a return under the federal income tax as married 289
	376	+	individuals filing jointly whose federal adjusted gross income for such 290
	377	+	taxable year is less than one hundred fifty thousand dollars: 291
	378	+	T12
	379	+	Federal Adjusted Gross Income Deduction Substitute Bill No. 341
333	380
334		-	$85,000 but not over $87,499 25.0%
335		-	$87,500 but not over $89,999 10.0%
336		-	$90,000 but not over $94,999 5.0%
337		-	$95,000 but not over $99,999 2.5%
338		-	$100,000 and over 0.0%
339	381
340		-	(xxii) To the extent properly includable in gross income for federal
341		-	income tax purposes, except for retirement benefits under clause (iv) of
342		-	this subparagraph and retirement pay under clause (xvi) of this
343		-	subparagraph, any pension or annuity income for the taxable year
344		-	commencing on or after January 1, 2024, and each taxable year
345		-	thereafter, in accordance with the following schedule for married
346		-	individuals who file a return under the federal income tax as married
347		-	individuals filing jointly whose federal adjusted gross income for such
348		-	taxable year is less than one hundred fifty thousand dollars:
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349	385
	386	+	T13 Less than $100,000 100.0%
	387	+	T14 $100,000 but not over $104,999 85.0%
	388	+	T15 $105,000 but not over $109,999 70.0%
	389	+	T16 $110,000 but not over $114,999 55.0%
	390	+	T17 $115,000 but not over $119,999 40.0%
	391	+	T18 $120,000 but not over $124,999 25.0%
	392	+	T19 $125,000 but not over $129,999 10.0%
	393	+	T20 $130,000 but not over $139,999 5.0%
	394	+	T21 $140,000 but not over $149,999 2.5%
	395	+	T22 $150,000 and over 0.0%
	396	+
	397	+	(xxiii) The amount of lost wages and medical, travel and housing 292
	398	+	expenses, not to exceed ten thousand dollars in the aggregate, incurred 293
	399	+	by a taxpayer during the taxable year in connection with the donation 294
	400	+	to another person of an organ for organ transplantation occurring on or 295
	401	+	after January 1, 2017; 296
	402	+	(xxiv) To the extent properly includable in gross income for federal 297
	403	+	income tax purposes, the amount of any financial assistance received 298
	404	+	from the Crumbling Foundations Assistance Fund or paid to or on 299
	405	+	behalf of the owner of a residential building pursuant to sections 8-442 300
	406	+	and 8-443; 301
	407	+	(xxv) To the extent properly includable in gross income for federal 302
	408	+	income tax purposes, the amount calculated pursuant to subsection (b) 303
	409	+	of section 12-704g for income received by a general partner of a venture 304
	410	+	capital fund, as defined in 17 CFR 275.203(l)-1, as amended from time to 305
	411	+	time; 306
	412	+	(xxvi) To the extent any portion of a deduction under Section 179 of 307
	413	+	the Internal Revenue Code was added to federal adjusted gross income 308
	414	+	pursuant to subparagraph (A)(xiv) of this subdivision in computing 309
	415	+	Connecticut adjusted gross income, twenty-five per cent of such 310
	416	+	disallowed portion of the deduction in each of the four succeeding 311
	417	+	taxable years; 312
	418	+	(xxvii) To the extent properly includable in gross income for federal 313 Substitute Bill No. 341
	419	+
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	424	+
	425	+	income tax purposes, for a person who files a return under the federal 314
	426	+	income tax as an unmarried individual whose federal adjusted gross 315
	427	+	income for such taxable year is less than seventy-five thousand dollars, 316
	428	+	or as a married individual filing separately whose federal adjusted gross 317
	429	+	income for such taxable year is less than seventy-five thousand dollars, 318
	430	+	or as a head of household whose federal adjusted gross income for such 319
	431	+	taxable year is less than seventy-five thousand dollars, or for a husband 320
	432	+	and wife who file a return under the federal income tax as married 321
	433	+	individuals filing jointly whose federal adjusted gross income for such 322
	434	+	taxable year is less than one hundred thousand dollars, for the taxable 323
	435	+	year commencing January 1, 2023, twenty-five per cent of any 324
	436	+	distribution from an individual retirement account other than a Roth 325
	437	+	individual retirement account; 326
	438	+	(xxviii) To the extent properly includable in gross income for federal 327
	439	+	income tax purposes, for a person who files a return under the federal 328
	440	+	income tax as an unmarried individual whose federal adjusted gross 329
	441	+	income for such taxable year is less than one hundred thousand dollars, 330
	442	+	or as a married individual filing separately whose federal adjusted gross 331
	443	+	income for such taxable year is less than one hundred thousand dollars, 332
	444	+	or as a head of household whose federal adjusted gross income for such 333
	445	+	taxable year is less than one hundred thousand dollars, (I) for the taxable 334
	446	+	year commencing January 1, 2024, fifty per cent of any distribution from 335
	447	+	an individual retirement account other than a Roth individual 336
	448	+	retirement account, (II) for the taxable year commencing January 1, 2025, 337
	449	+	seventy-five per cent of any distribution from an individual retirement 338
	450	+	account other than a Roth individual retirement account, and (III) for 339
	451	+	the taxable year commencing January 1, 2026, and each taxable year 340
	452	+	thereafter, any distribution from an individual retirement account other 341
	453	+	than a Roth individual retirement account. The subtraction under this 342
	454	+	clause shall be made in accordance with the following schedule: 343
	455	+	T23
350	456		Federal Adjusted Gross Income Deduction
351		-	Less than $100,000 100.0%
352		-	$100,000 but not over $104,999 85.0%
353		-	$105,000 but not over $109,999 70.0%
354		-	$110,000 but not over $114,999 55.0%
355		-	$115,000 but not over $119,999 40.0%
356		-	$120,000 but not over $124,999 25.0%
357		-	$125,000 but not over $129,999 10.0%
358		-	$130,000 but not over $139,999 5.0%
359		-	$140,000 but not over $149,999 2.5%
360		-	$150,000 and over 0.0%
	457	+	T24 Less than $75,000 100.0%
	458	+	T25 $75,000 but not over $77,499 85.0% Substitute Bill No. 341
361	459
362		-	(xxiii) The amount of lost wages and medical, travel and housing
363		-	expenses, not to exceed ten thousand dollars in the aggregate, incurred
364		-	by a taxpayer during the taxable year in connection with the donation
365		-	to another person of an organ for organ transplantation occurring on or
366		-	after January 1, 2017;
367		-	(xxiv) To the extent properly includable in gross income for federal
368		-	income tax purposes, the amount of any financial assistance received Substitute Senate Bill No. 341
369	460
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371	464
372		-	from the Crumbling Foundations Assistance Fund or paid to or on
373		-	behalf of the owner of a residential building pursuant to sections 8-442
374		-	and 8-443;
375		-	(xxv) To the extent properly includable in gross income for federal
376		-	income tax purposes, the amount calculated pursuant to subsection (b)
377		-	of section 12-704g for income received by a general partner of a venture
378		-	capital fund, as defined in 17 CFR 275.203(l)-1, as amended from time to
379		-	time;
380		-	(xxvi) To the extent any portion of a deduction under Section 179 of
381		-	the Internal Revenue Code was added to federal adjusted gross income
382		-	pursuant to subparagraph (A)(xiv) of this subdivision in computing
383		-	Connecticut adjusted gross income, twenty-five per cent of such
384		-	disallowed portion of the deduction in each of the four succeeding
385		-	taxable years;
386		-	(xxvii) To the extent properly includable in gross income for federal
387		-	income tax purposes, for a person who files a return under the federal
388		-	income tax as an unmarried individual whose federal adjusted gross
389		-	income for such taxable year is less than seventy-five thousand dollars,
390		-	or as a married individual filing separately whose federal adjusted gross
391		-	income for such taxable year is less than seventy-five thousand dollars,
392		-	or as a head of household whose federal adjusted gross income for such
393		-	taxable year is less than seventy-five thousand dollars, or for a husband
394		-	and wife who file a return under the federal income tax as married
395		-	individuals filing jointly whose federal adjusted gross income for such
396		-	taxable year is less than one hundred thousand dollars, for the taxable
397		-	year commencing January 1, 2023, twenty-five per cent of any
398		-	distribution from an individual retirement account other than a Roth
399		-	individual retirement account;
400		-	(xxviii) To the extent properly includable in gross income for federal
401		-	income tax purposes, for a person who files a return under the federal Substitute Senate Bill No. 341
	465	+	T26 $77,500 but not over $79,999 70.0%
	466	+	T27 $80,000 but not over $82,499 55.0%
	467	+	T28 $82,500 but not over $84,999 40.0%
	468	+	T29 $85,000 but not over $87,499 25.0%
	469	+	T30 $87,500 but not over $89,999 10.0%
	470	+	T31 $90,000 but not over $94,999 5.0%
	471	+	T32 $95,000 but not over $99,999 2.5%
	472	+	T33 $100,000 and over 0.0%
402	473
403		-	Public Act No. 24-27 13 of 25
	474	+	(xxix) To the extent properly includable in gross income for federal 344
	475	+	income tax purposes, for married individuals who file a return under 345
	476	+	the federal income tax as married individuals filing jointly whose 346
	477	+	federal adjusted gross income for such taxable year is less than one 347
	478	+	hundred fifty thousand dollars, (I) for the taxable year commencing 348
	479	+	January 1, 2024, fifty per cent of any distribution from an individual 349
	480	+	retirement account other than a Roth individual retirement account, (II) 350
	481	+	for the taxable year commencing January 1, 2025, seventy-five per cent 351
	482	+	of any distribution from an individual retirement account other than a 352
	483	+	Roth individual retirement account, and (III) for the taxable year 353
	484	+	commencing January 1, 2026, and each taxable year thereafter, any 354
	485	+	distribution from an individual retirement account other than a Roth 355
	486	+	individual retirement account. The subtraction under this clause shall 356
	487	+	be made in accordance with the following schedule: 357
	488	+	T34
	489	+	Federal Adjusted Gross Income Deduction
	490	+	T35 Less than $100,000 100.0%
	491	+	T36 $100,000 but not over $104,999 85.0%
	492	+	T37 $105,000 but not over $109,999 70.0%
	493	+	T38 $110,000 but not over $114,999 55.0%
	494	+	T39 $115,000 but not over $119,999 40.0%
	495	+	T40 $120,000 but not over $124,999 25.0%
	496	+	T41 $125,000 but not over $129,999 10.0%
	497	+	T42 $130,000 but not over $139,999 5.0%
	498	+	T43 $140,000 but not over $149,999 2.5%
	499	+	T44 $150,000 and over 0.0%
	500	+	Substitute Bill No. 341
404	501
405		-	income tax as an unmarried individual whose federal adjusted gross
406		-	income for such taxable year is less than one hundred thousand dollars,
407		-	or as a married individual filing separately whose federal adjusted gross
408		-	income for such taxable year is less than one hundred thousand dollars,
409		-	or as a head of household whose federal adjusted gross income for such
410		-	taxable year is less than one hundred thousand dollars, (I) for the taxable
411		-	year commencing January 1, 2024, fifty per cent of any distribution from
412		-	an individual retirement account other than a Roth individual
413		-	retirement account, (II) for the taxable year commencing January 1, 2025,
414		-	seventy-five per cent of any distribution from an individual retirement
415		-	account other than a Roth individual retirement account, and (III) for
416		-	the taxable year commencing January 1, 2026, and each taxable year
417		-	thereafter, any distribution from an individual retirement account other
418		-	than a Roth individual retirement account. The subtraction under this
419		-	clause shall be made in accordance with the following schedule:
420	502
421		-	Federal Adjusted Gross Income Deduction
422		-	Less than $75,000 100.0%
423		-	$75,000 but not over $77,499 85.0%
424		-	$77,500 but not over $79,999 70.0%
425		-	$80,000 but not over $82,499 55.0%
426		-	$82,500 but not over $84,999 40.0%
427		-	$85,000 but not over $87,499 25.0%
428		-	$87,500 but not over $89,999 10.0%
429		-	$90,000 but not over $94,999 5.0%
430		-	$95,000 but not over $99,999 2.5%
431		-	$100,000 and over 0.0%
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432	506
433		-	(xxix) To the extent properly includable in gross income for federal
434		-	income tax purposes, for married individuals who file a return under
435		-	the federal income tax as married individuals filing jointly whose
436		-	federal adjusted gross income for such taxable year is less than one
437		-	hundred fifty thousand dollars, (I) for the taxable year commencing
438		-	January 1, 2024, fifty per cent of any distribution from an individual Substitute Senate Bill No. 341
	507	+	(xxx) To the extent properly includable in gross income for federal 358
	508	+	income tax purposes, for the taxable year commencing January 1, 2022, 359
	509	+	the amount or amounts paid or otherwise credited to any eligible 360
	510	+	resident of this state under (I) the 2020 Earned Income Tax Credit 361
	511	+	enhancement program from funding allocated to the state through the 362
	512	+	Coronavirus Relief Fund established under the Coronavirus Aid, Relief, 363
	513	+	and Economic Security Act, P.L. 116-136, and (II) the 2021 Earned 364
	514	+	Income Tax Credit enhancement program from funding allocated to the 365
	515	+	state pursuant to Section 9901 of Subtitle M of Title IX of the American 366
	516	+	Rescue Plan Act of 2021, P.L. 117-2; 367
	517	+	(xxxi) For the taxable year commencing January 1, 2023, and each 368
	518	+	taxable year thereafter, for a taxpayer licensed under the provisions of 369
	519	+	chapter 420f or 420h, the amount of ordinary and necessary expenses 370
	520	+	that would be eligible to be claimed as a deduction for federal income 371
	521	+	tax purposes under Section 162(a) of the Internal Revenue Code but that 372
	522	+	are disallowed under Section 280E of the Internal Revenue Code 373
	523	+	because marijuana is a controlled substance under the federal 374
	524	+	Controlled Substance Act; 375
	525	+	(xxxii) To the extent properly includable in gross income for federal 376
	526	+	income tax purposes, for the taxable year commencing on or after 377
	527	+	January 1, 2025, and each taxable year thereafter, any common stock 378
	528	+	received by the taxpayer during the taxable year under a share plan, as 379
	529	+	defined in section 12-217ss; 380
	530	+	(xxxiii) To the extent properly includable in gross income for federal 381
	531	+	income tax purposes, the amount of any student loan reimbursement 382
	532	+	payment received by a taxpayer pursuant to section 10a-19m; [and] 383
	533	+	(xxxiv) Contributions to an ABLE account established pursuant to 384
	534	+	sections 3-39k to 3-39q, inclusive, not to exceed five thousand dollars for 385
	535	+	each individual taxpayer or ten thousand dollars for taxpayers filing a 386
	536	+	joint return; and 387
	537	+	(xxxv) To the extent properly includable in gross income for federal 388 Substitute Bill No. 341
439	538
440		-	Public Act No. 24-27 14 of 25
441	539
442		-	retirement account other than a Roth individual retirement account, (II)
443		-	for the taxable year commencing January 1, 2025, seventy-five per cent
444		-	of any distribution from an individual retirement account other than a
445		-	Roth individual retirement account, and (III) for the taxable year
446		-	commencing January 1, 2026, and each taxable year thereafter, any
447		-	distribution from an individual retirement account other than a Roth
448		-	individual retirement account. The subtraction under this clause shall
449		-	be made in accordance with the following schedule:
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450	543
451		-	Federal Adjusted Gross Income Deduction
452		-	Less than $100,000 100.0%
453		-	$100,000 but not over $104,999 85.0%
454		-	$105,000 but not over $109,999 70.0%
455		-	$110,000 but not over $114,999 55.0%
456		-	$115,000 but not over $119,999 40.0%
457		-	$120,000 but not over $124,999 25.0%
458		-	$125,000 but not over $129,999 10.0%
459		-	$130,000 but not over $139,999 5.0%
460		-	$140,000 but not over $149,999 2.5%
461		-	$150,000 and over 0.0%
	544	+	income tax purposes, the amount of any payment received pursuant to 389
	545	+	subsection (c) of section 1 of this act. 390
	546	+	Sec. 3. Section 3-123aaa of the general statutes is repealed and the 391
	547	+	following is substituted in lieu thereof (Effective July 1, 2024): 392
	548	+	As used in this section and sections 3-123bbb to 3-123hhh, inclusive, 393
	549	+	as amended by this act: 394
	550	+	(1) "Health Care Cost Containment Committee" means the committee 395
	551	+	established in accordance with the ratified agreement between the state 396
	552	+	and the State Employees Bargaining Agent Coalition pursuant to 397
	553	+	subsection (f) of section 5-278. 398
	554	+	(2) "Killed in the line of duty" has the same meaning as provided in 399
	555	+	section 1 of this act. 400
	556	+	[(2)] (3) "Nonprofit employee" means any employee of a nonprofit 401
	557	+	employer. 402
	558	+	[(3)] (4) "Nonprofit employer" means (A) a nonprofit corporation, 403
	559	+	organized under 26 USC 501, as amended from time to time, that (i) has 404
	560	+	a purchase of service contract, as defined in section 4-70b, or (ii) receives 405
	561	+	fifty per cent or more of its gross annual revenue from grants or funding 406
	562	+	from the state, the federal government or a municipality or any 407
	563	+	combination thereof, or (B) an organization that is tax exempt pursuant 408
	564	+	to 26 USC 501(c)(5), as amended from time to time. 409
	565	+	[(4)] (5) "Nonstate public employee" means any employee or elected 410
	566	+	officer of a nonstate public employer. 411
	567	+	[(5)] (6) "Nonstate public employer" means a municipality or other 412
	568	+	political subdivision of the state, including a board of education, quasi-413
	569	+	public agency or public library. A municipality and a board of education 414
	570	+	may be considered separate employers. 415
	571	+	[(6)] (7) "Partnership plan" means a health care benefit plan offered 416 Substitute Bill No. 341
462	572
463		-	(xxx) To the extent properly includable in gross income for federal
464		-	income tax purposes, for the taxable year commencing January 1, 2022,
465		-	the amount or amounts paid or otherwise credited to any eligible
466		-	resident of this state under (I) the 2020 Earned Income Tax Credit
467		-	enhancement program from funding allocated to the state through the
468		-	Coronavirus Relief Fund established under the Coronavirus Aid, Relief,
469		-	and Economic Security Act, P.L. 116-136, and (II) the 2021 Earned
470		-	Income Tax Credit enhancement program from funding allocated to the
471		-	state pursuant to Section 9901 of Subtitle M of Title IX of the American
472		-	Rescue Plan Act of 2021, P.L. 117-2;
473		-	(xxxi) For the taxable year commencing January 1, 2023, and each
474		-	taxable year thereafter, for a taxpayer licensed under the provisions of
475		-	chapter 420f or 420h, the amount of ordinary and necessary expenses Substitute Senate Bill No. 341
476	573
477		-	Public Act No. 24-27 15 of 25
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478	577
479		-	that would be eligible to be claimed as a deduction for federal income
480		-	tax purposes under Section 162(a) of the Internal Revenue Code but that
481		-	are disallowed under Section 280E of the Internal Revenue Code
482		-	because marijuana is a controlled substance under the federal
483		-	Controlled Substance Act;
484		-	(xxxii) To the extent properly includable in gross income for federal
485		-	income tax purposes, for the taxable year commencing on or after
486		-	January 1, 2025, and each taxable year thereafter, any common stock
487		-	received by the taxpayer during the taxable year under a share plan, as
488		-	defined in section 12-217ss;
489		-	(xxxiii) To the extent properly includable in gross income for federal
490		-	income tax purposes, the amount of any student loan reimbursement
491		-	payment received by a taxpayer pursuant to section 10a-19m; [and]
492		-	(xxxiv) Contributions to an ABLE account established pursuant to
493		-	sections 3-39k to 3-39q, inclusive, not to exceed five thousand dollars for
494		-	each individual taxpayer or ten thousand dollars for taxpayers filing a
495		-	joint return; and
496		-	(xxxv) To the extent properly includable in gross income for federal
497		-	income tax purposes, the amount of any payment received pursuant to
498		-	subsection (c) of section 1 of this act.
499		-	Sec. 3. Section 3-123aaa of the general statutes is repealed and the
500		-	following is substituted in lieu thereof (Effective July 1, 2024):
501		-	As used in this section and sections 3-123bbb to 3-123hhh, inclusive,
502		-	as amended by this act:
503		-	(1) "Health Care Cost Containment Committee" means the committee
504		-	established in accordance with the ratified agreement between the state
505		-	and the State Employees Bargaining Agent Coalition pursuant to
506		-	subsection (f) of section 5-278. Substitute Senate Bill No. 341
	578	+	by the Comptroller to (A) nonstate public employers or nonprofit 417
	579	+	employers pursuant to section 3-123bbb, as amended by this act, (B) 418
	580	+	graduate assistants at The University of Connecticut and The University 419
	581	+	of Connecticut Health Center, (C) postdoctoral trainees at The 420
	582	+	University of Connecticut and The University of Connecticut Health 421
	583	+	Center, (D) graduate fellows at The University of Connecticut and The 422
	584	+	University of Connecticut Health Center, and (E) graduate students of 423
	585	+	The University of Connecticut participating in university-funded 424
	586	+	internships as part of their graduate program. 425
	587	+	(8) "Police officer" has the same meaning as provided in section 7-426
	588	+	294a. 427
	589	+	[(7)] (9) "State employee plan" means a self-insured group health care 428
	590	+	benefits plan established under subsection (m) of section 5-259. 429
	591	+	Sec. 4. Section 3-123bbb of the general statutes is repealed and the 430
	592	+	following is substituted in lieu thereof (Effective July 1, 2024): 431
	593	+	(a) (1) Notwithstanding the provisions of title 38a, the Comptroller 432
	594	+	shall offer to nonstate public employers and nonprofit employers, and 433
	595	+	their respective retirees, if applicable, coverage under a partnership plan 434
	596	+	or plans. Such plan or plans may be offered on a fully-insured or risk-435
	597	+	pooled basis at the discretion of the Comptroller. Any health insurer, 436
	598	+	health care center or other entity that contracts with the Comptroller for 437
	599	+	the purposes of this section and any fully-insured plan offered by the 438
	600	+	Comptroller under such contract shall be subject to title 38a. Eligible 439
	601	+	employers shall submit an application to the Comptroller for coverage 440
	602	+	under any such plan or plans. 441
	603	+	(2) Beginning January 1, 2012, the Comptroller shall offer coverage 442
	604	+	under such plan or plans to nonstate public employers. Beginning 443
	605	+	January 1, 2013, the Comptroller shall offer coverage under such plan or 444
	606	+	plans to nonprofit employers. 445
	607	+	(b) (1) The Comptroller shall require nonstate public employers and 446
	608	+	nonprofit employers that elect to obtain coverage under a partnership 447 Substitute Bill No. 341
507	609
508		-	Public Act No. 24-27 16 of 25
509	610
510		-	(2) "Killed in the line of duty" has the same meaning as provided in
511		-	section 1 of this act.
512		-	[(2)] (3) "Nonprofit employee" means any employee of a nonprofit
513		-	employer.
514		-	[(3)] (4) "Nonprofit employer" means (A) a nonprofit corporation,
515		-	organized under 26 USC 501, as amended from time to time, that (i) has
516		-	a purchase of service contract, as defined in section 4-70b, or (ii) receives
517		-	fifty per cent or more of its gross annual revenue from grants or funding
518		-	from the state, the federal government or a municipality or any
519		-	combination thereof, or (B) an organization that is tax exempt pursuant
520		-	to 26 USC 501(c)(5), as amended from time to time.
521		-	[(4)] (5) "Nonstate public employee" means any employee or elected
522		-	officer of a nonstate public employer.
523		-	[(5)] (6) "Nonstate public employer" means a municipality or other
524		-	political subdivision of the state, including a board of education, quasi-
525		-	public agency or public library. A municipality and a board of education
526		-	may be considered separate employers.
527		-	[(6)] (7) "Partnership plan" means a health care benefit plan offered
528		-	by the Comptroller to (A) nonstate public employers or nonprofit
529		-	employers pursuant to section 3-123bbb, as amended by this act, (B)
530		-	graduate assistants at The University of Connecticut and The University
531		-	of Connecticut Health Center, (C) postdoctoral trainees at The
532		-	University of Connecticut and The University of Connecticut Health
533		-	Center, (D) graduate fellows at The University of Connecticut and The
534		-	University of Connecticut Health Center, and (E) graduate students of
535		-	The University of Connecticut participating in university-funded
536		-	internships as part of their graduate program.
537		-	(8) "Police officer" has the same meaning as provided in section 7-
538		-	294a. Substitute Senate Bill No. 341
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539	614
540		-	Public Act No. 24-27 17 of 25
	615	+	plan to participate in such plan for not less than two-year intervals, 448
	616	+	except participation pursuant to an application described in subdivision 449
	617	+	(2) of subsection (i) of this section may be for one-year intervals. An 450
	618	+	employer may apply for renewal prior to the expiration of each interval. 451
	619	+	(2) The Comptroller shall develop procedures by which: 452
	620	+	(A) Such employers may apply to obtain coverage under a 453
	621	+	partnership plan, including procedures for nonstate public employers 454
	622	+	that are currently fully insured and procedures for nonstate public 455
	623	+	employers that are currently self-insured; 456
	624	+	(B) Employers receiving coverage for their employees pursuant to a 457
	625	+	partnership plan may (i) apply for renewal, or (ii) withdraw from such 458
	626	+	coverage, including, but not limited to, the terms and conditions under 459
	627	+	which such employers may withdraw prior to the expiration of the 460
	628	+	interval and the procedure by which any premium payments such 461
	629	+	employers may be entitled to or premium equivalent payments made in 462
	630	+	excess of incurred claims shall be refunded to such employer. Any such 463
	631	+	procedures shall provide that nonstate public employees covered by 464
	632	+	collective bargaining shall withdraw from such coverage in accordance 465
	633	+	with chapters 113 and 166; [and] 466
	634	+	(C) Nonstate public employers may continue and renew coverage 467
	635	+	pursuant to subdivision (1) of subsection (i) of this section and initiate 468
	636	+	and renew enrollment and coverage pursuant to subdivision (2) of 469
	637	+	subsection (i) of this section; and 470
	638	+	[(C)] (D) The Comptroller may collect payments and fees for 471
	639	+	unreported claims and expenses. 472
	640	+	(c) (1) The initial open enrollment for nonstate public employers shall 473
	641	+	be for coverage beginning July 1, 2012. Thereafter, open enrollment for 474
	642	+	nonstate public employers shall be for coverage periods beginning July 475
	643	+	first. 476
	644	+	(2) The initial open enrollment for nonprofit employers shall be for 477 Substitute Bill No. 341
541	645
542		-	[(7)] (9) "State employee plan" means a self-insured group health care
543		-	benefits plan established under subsection (m) of section 5-259.
544		-	Sec. 4. Section 3-123bbb of the general statutes is repealed and the
545		-	following is substituted in lieu thereof (Effective July 1, 2024):
546		-	(a) (1) Notwithstanding the provisions of title 38a, the Comptroller
547		-	shall offer to nonstate public employers and nonprofit employers, and
548		-	their respective retirees, if applicable, coverage under a partnership plan
549		-	or plans. Such plan or plans may be offered on a fully-insured or risk-
550		-	pooled basis at the discretion of the Comptroller. Any health insurer,
551		-	health care center or other entity that contracts with the Comptroller for
552		-	the purposes of this section and any fully-insured plan offered by the
553		-	Comptroller under such contract shall be subject to title 38a. Eligible
554		-	employers shall submit an application to the Comptroller for coverage
555		-	under any such plan or plans.
556		-	(2) Beginning January 1, 2012, the Comptroller shall offer coverage
557		-	under such plan or plans to nonstate public employers. Beginning
558		-	January 1, 2013, the Comptroller shall offer coverage under such plan or
559		-	plans to nonprofit employers.
560		-	(b) (1) The Comptroller shall require nonstate public employers and
561		-	nonprofit employers that elect to obtain coverage under a partnership
562		-	plan to participate in such plan for not less than two-year intervals,
563		-	except participation pursuant to an application described in subdivision
564		-	(2) of subsection (i) of this section may be for one-year intervals. An
565		-	employer may apply for renewal prior to the expiration of each interval.
566		-	(2) The Comptroller shall develop procedures by which:
567		-	(A) Such employers may apply to obtain coverage under a
568		-	partnership plan, including procedures for nonstate public employers
569		-	that are currently fully insured and procedures for nonstate public
570		-	employers that are currently self-insured; Substitute Senate Bill No. 341
571	646
572		-	Public Act No. 24-27 18 of 25
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573	650
574		-	(B) Employers receiving coverage for their employees pursuant to a
575		-	partnership plan may (i) apply for renewal, or (ii) withdraw from such
576		-	coverage, including, but not limited to, the terms and conditions under
577		-	which such employers may withdraw prior to the expiration of the
578		-	interval and the procedure by which any premium payments such
579		-	employers may be entitled to or premium equivalent payments made in
580		-	excess of incurred claims shall be refunded to such employer. Any such
581		-	procedures shall provide that nonstate public employees covered by
582		-	collective bargaining shall withdraw from such coverage in accordance
583		-	with chapters 113 and 166; [and]
584		-	(C) Nonstate public employers may continue and renew coverage
585		-	pursuant to subdivision (1) of subsection (i) of this section and initiate
586		-	and renew enrollment and coverage pursuant to subdivision (2) of
587		-	subsection (i) of this section; and
588		-	[(C)] (D) The Comptroller may collect payments and fees for
589		-	unreported claims and expenses.
590		-	(c) (1) The initial open enrollment for nonstate public employers shall
591		-	be for coverage beginning July 1, 2012. Thereafter, open enrollment for
592		-	nonstate public employers shall be for coverage periods beginning July
593		-	first.
594		-	(2) The initial open enrollment for nonprofit employers shall be for
595		-	coverage beginning January 1, 2013. Thereafter, open enrollment for
596		-	nonprofit employers shall be for coverage periods beginning January
597		-	first and July first.
598		-	(d) Nothing in this section or sections 3-123ccc, as amended by this
599		-	act, and 3-123ddd shall require the Comptroller to offer coverage to
600		-	every employer seeking coverage under sections 3-123ccc, as amended
601		-	by this act, and 3-123ddd from every partnership plan offered by the
602		-	Comptroller. Substitute Senate Bill No. 341
	651	+	coverage beginning January 1, 2013. Thereafter, open enrollment for 478
	652	+	nonprofit employers shall be for coverage periods beginning January 479
	653	+	first and July first. 480
	654	+	(d) Nothing in this section or sections 3-123ccc, as amended by this 481
	655	+	act, and 3-123ddd shall require the Comptroller to offer coverage to 482
	656	+	every employer seeking coverage under sections 3-123ccc, as amended 483
	657	+	by this act, and 3-123ddd from every partnership plan offered by the 484
	658	+	Comptroller. 485
	659	+	(e) The Comptroller shall create applications for coverage for the 486
	660	+	purposes of sections 3-123ccc, as amended by this act, and 3-123ddd and 487
	661	+	for renewal of a partnership plan. Such applications shall require an 488
	662	+	employer to disclose whether the employer will offer any other health 489
	663	+	care benefits plan to the employees who are offered a partnership plan. 490
	664	+	(f) No employee shall be enrolled in a partnership plan if such 491
	665	+	employee is covered through such employee's employer by health 492
	666	+	insurance plans or insurance arrangements issued to or in accordance 493
	667	+	with a trust established pursuant to collective bargaining subject to the 494
	668	+	federal Labor Management Relations Act. 495
	669	+	(g) (1) The Comptroller shall take such actions as are necessary to 496
	670	+	ensure that granting coverage to an employer under sections 3-123ccc, 497
	671	+	as amended by this act, and 3-123ddd will not affect the status of the 498
	672	+	state employee plan as a governmental plan under the Employee 499
	673	+	Retirement Income Security Act of 1974, as amended from time to time. 500
	674	+	Such actions may include, but are not limited to, cancelling coverage, 501
	675	+	with notice, to such employer and discontinuing the acceptance of 502
	676	+	applications for coverage from nonprofit employers. The Comptroller 503
	677	+	shall establish the form and time frame for the notice of cancellation to 504
	678	+	be provided to such employer. 505
	679	+	(2) The Comptroller shall resume providing coverage for, or 506
	680	+	accepting applications for coverage from, nonprofit employers if the 507
	681	+	Comptroller determines that granting coverage to such employers will 508 Substitute Bill No. 341
603	682
604		-	Public Act No. 24-27 19 of 25
605	683
606		-	(e) The Comptroller shall create applications for coverage for the
607		-	purposes of sections 3-123ccc, as amended by this act, and 3-123ddd and
608		-	for renewal of a partnership plan. Such applications shall require an
609		-	employer to disclose whether the employer will offer any other health
610		-	care benefits plan to the employees who are offered a partnership plan.
611		-	(f) No employee shall be enrolled in a partnership plan if such
612		-	employee is covered through such employee's employer by health
613		-	insurance plans or insurance arrangements issued to or in accordance
614		-	with a trust established pursuant to collective bargaining subject to the
615		-	federal Labor Management Relations Act.
616		-	(g) (1) The Comptroller shall take such actions as are necessary to
617		-	ensure that granting coverage to an employer under sections 3-123ccc,
618		-	as amended by this act, and 3-123ddd will not affect the status of the
619		-	state employee plan as a governmental plan under the Employee
620		-	Retirement Income Security Act of 1974, as amended from time to time.
621		-	Such actions may include, but are not limited to, cancelling coverage,
622		-	with notice, to such employer and discontinuing the acceptance of
623		-	applications for coverage from nonprofit employers. The Comptroller
624		-	shall establish the form and time frame for the notice of cancellation to
625		-	be provided to such employer.
626		-	(2) The Comptroller shall resume providing coverage for, or
627		-	accepting applications for coverage from, nonprofit employers if the
628		-	Comptroller determines that granting coverage to such employers will
629		-	not affect the state employee plan's status as a governmental plan under
630		-	the Employee Retirement Income Security Act of 1974, as amended from
631		-	time to time.
632		-	(3) The Comptroller shall make a public announcement of the
633		-	Comptroller's decision to discontinue or resume coverage or the
634		-	acceptance of applications for coverage under a partnership plan or
635		-	plans. Substitute Senate Bill No. 341
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	686	+	19 of 25
636	687
637		-	Public Act No. 24-27 20 of 25
	688	+	not affect the state employee plan's status as a governmental plan under 509
	689	+	the Employee Retirement Income Security Act of 1974, as amended from 510
	690	+	time to time. 511
	691	+	(3) The Comptroller shall make a public announcement of the 512
	692	+	Comptroller's decision to discontinue or resume coverage or the 513
	693	+	acceptance of applications for coverage under a partnership plan or 514
	694	+	plans. 515
	695	+	(h) The Comptroller, in consultation with the Health Care Cost 516
	696	+	Containment Committee, shall: 517
	697	+	(1) Develop and implement patient-centered medical homes for the 518
	698	+	state employee plan and partnership plans offered under this section, in 519
	699	+	a manner that will reduce the costs of such plans; and 520
	700	+	(2) Review claims data of the state employee plan and partnership 521
	701	+	plans offered under this section, to target high-cost health care 522
	702	+	providers and medical conditions and monitor costly trends. 523
	703	+	(i) (1) A nonstate public employer that provides coverage pursuant to 524
	704	+	a partnership plan to a police officer who is killed in the line of duty 525
	705	+	shall continue to provide such coverage to the survivors of such officer 526
	706	+	who were covered under such plan at the time of such officer's death. 527
	707	+	Such coverage shall continue without break for a period of one year after 528
	708	+	such officer's death, and may be renewed annually for up to five years. 529
	709	+	Such nonstate public employer shall facilitate continuation and renewal 530
	710	+	of such coverage. 531
	711	+	(2) A nonstate public employer that did not provide coverage 532
	712	+	pursuant to a partnership plan to a police officer who is killed in the line 533
	713	+	of duty shall apply for coverage pursuant to a partnership plan for those 534
	714	+	survivors of such officer who were receiving health care benefit 535
	715	+	coverage through a plan offered to such officer at the time of such 536
	716	+	officer's death, at the request of such survivors. The Comptroller shall 537
	717	+	accept such application upon the terms and conditions applicable to the 538
	718	+	partnership plan for enrollment and provision of coverage to such 539 Substitute Bill No. 341
638	719
639		-	(h) The Comptroller, in consultation with the Health Care Cost
640		-	Containment Committee, shall:
641		-	(1) Develop and implement patient-centered medical homes for the
642		-	state employee plan and partnership plans offered under this section, in
643		-	a manner that will reduce the costs of such plans; and
644		-	(2) Review claims data of the state employee plan and partnership
645		-	plans offered under this section, to target high-cost health care
646		-	providers and medical conditions and monitor costly trends.
647		-	(i) (1) A nonstate public employer that provides coverage pursuant to
648		-	a partnership plan to a police officer who is killed in the line of duty
649		-	shall continue to provide such coverage to the survivors of such officer
650		-	who were covered under such plan at the time of such officer's death.
651		-	Such coverage shall continue without break for a period of one year after
652		-	such officer's death, and may be renewed annually for up to five years.
653		-	Such nonstate public employer shall facilitate continuation and renewal
654		-	of such coverage.
655		-	(2) A nonstate public employer that did not provide coverage
656		-	pursuant to a partnership plan to a police officer who is killed in the line
657		-	of duty shall apply for coverage pursuant to a partnership plan for those
658		-	survivors of such officer who were receiving health care benefit
659		-	coverage through a plan offered to such officer at the time of such
660		-	officer's death, at the request of such survivors. The Comptroller shall
661		-	accept such application upon the terms and conditions applicable to the
662		-	partnership plan for enrollment and provision of coverage to such
663		-	survivors for one year. Such enrollment and coverage may be renewed
664		-	annually for up to five years. Such nonstate public employer shall
665		-	facilitate initiation and renewal of such enrollment and coverage.
666		-	Sec. 5. Section 3-123ccc of the general statutes is repealed and the
667		-	following is substituted in lieu thereof (Effective July 1, 2024): Substitute Senate Bill No. 341
668	720
669		-	Public Act No. 24-27 21 of 25
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670	724
671		-	(a) Nonstate public employers and nonprofit employers may apply
672		-	for coverage under a partnership plan in accordance with this section.
673		-	(1) Notwithstanding any provision of the general statutes, initial and
674		-	continuing participation in a partnership plan by a nonstate public
675		-	employer shall be a permissive subject of collective bargaining and shall
676		-	be subject to binding interest arbitration only if the collective bargaining
677		-	agent and the employer mutually agree to bargain over such
678		-	participation.
679		-	(2) If a nonstate public employer or a nonprofit employer submits an
680		-	application for coverage for all of its respective employees, the
681		-	Comptroller shall accept such application upon the terms and
682		-	conditions applicable to the partnership plan, for the next open
683		-	enrollment. The Comptroller shall provide written notification to such
684		-	employer of such acceptance and the date on which such coverage shall
685		-	begin, pending acceptance by such employer of the terms and
686		-	conditions of such plan.
687		-	(3) (A) Except as specified in subparagraph (D) of this subdivision, if
688		-	a nonstate public employer or a nonprofit employer submits an
689		-	application for coverage for less than all of its respective employees, or
690		-	indicates in the application the employer will offer other health plans to
691		-	employees who are offered a partnership plan, the Comptroller shall
692		-	forward such application to a health care actuary not later than five
693		-	business days after receiving such application. Not later than sixty days
694		-	after receiving such application, such actuary shall notify the
695		-	Comptroller whether, as a result of the employees included in such
696		-	application or other factors, the application will shift a significant part
697		-	of such employer's employees' medical risks to the partnership plan.
698		-	Such actuary shall provide, in writing, to the Comptroller the specific
699		-	reasons for such actuary's finding, including a summary of all
700		-	information relied upon in making such a finding. Substitute Senate Bill No. 341
	725	+	survivors for one year. Such enrollment and coverage may be renewed 540
	726	+	annually for up to five years. Such nonstate public employer shall 541
	727	+	facilitate initiation and renewal of such enrollment and coverage. 542
	728	+	Sec. 5. Section 3-123ccc of the general statutes is repealed and the 543
	729	+	following is substituted in lieu thereof (Effective July 1, 2024): 544
	730	+	(a) Nonstate public employers and nonprofit employers may apply 545
	731	+	for coverage under a partnership plan in accordance with this section. 546
	732	+	(1) Notwithstanding any provision of the general statutes, initial and 547
	733	+	continuing participation in a partnership plan by a nonstate public 548
	734	+	employer shall be a permissive subject of collective bargaining and shall 549
	735	+	be subject to binding interest arbitration only if the collective bargaining 550
	736	+	agent and the employer mutually agree to bargain over such 551
	737	+	participation. 552
	738	+	(2) If a nonstate public employer or a nonprofit employer submits an 553
	739	+	application for coverage for all of its respective employees, the 554
	740	+	Comptroller shall accept such application upon the terms and 555
	741	+	conditions applicable to the partnership plan, for the next open 556
	742	+	enrollment. The Comptroller shall provide written notification to such 557
	743	+	employer of such acceptance and the date on which such coverage shall 558
	744	+	begin, pending acceptance by such employer of the terms and 559
	745	+	conditions of such plan. 560
	746	+	(3) (A) Except as specified in subparagraph (D) of this subdivision, if 561
	747	+	a nonstate public employer or a nonprofit employer submits an 562
	748	+	application for coverage for less than all of its respective employees, or 563
	749	+	indicates in the application the employer will offer other health plans to 564
	750	+	employees who are offered a partnership plan, the Comptroller shall 565
	751	+	forward such application to a health care actuary not later than five 566
	752	+	business days after receiving such application. Not later than sixty days 567
	753	+	after receiving such application, such actuary shall notify the 568
	754	+	Comptroller whether, as a result of the employees included in such 569
	755	+	application or other factors, the application will shift a significant part 570 Substitute Bill No. 341
701	756
702		-	Public Act No. 24-27 22 of 25
703	757
704		-	(B) If the Comptroller determines that, based on such finding, the
705		-	application will shift a significant part of such employer's employees'
706		-	medical risks to the partnership plan, the Comptroller shall not provide
707		-	coverage to such employer and shall provide written notification and
708		-	the specific reasons for such denial to such employer and the Health
709		-	Care Cost Containment Committee.
710		-	(C) If the Comptroller determines that, based on such finding, the
711		-	application will not shift a significant part of such employer's
712		-	employees' medical risks to the partnership plan, the Comptroller shall
713		-	accept such application for the next open enrollment. The Comptroller
714		-	shall provide written notification to such employer of such acceptance
715		-	and the date on which such coverage shall begin, pending acceptance
716		-	by such employer of the terms and conditions of such plan.
717		-	(D) If an employer included less than all of its employees in its
718		-	application for coverage because (i) of [(i)] the decision by individual
719		-	employees to decline coverage from their employer for themselves or
720		-	their dependents, [or] (ii) of the employer's decision not to offer
721		-	coverage to temporary, part-time or durational employees, or (iii) the
722		-	application is made pursuant to subdivision (2) of subsection (i) of
723		-	section 3-123bbb, as amended by this act, the Comptroller shall not
724		-	forward such employer's application to a health care actuary.
725		-	(b) The Comptroller shall consult with a health care actuary who shall
726		-	develop:
727		-	(1) Actuarial standards to assess the shift in medical risks of an
728		-	employer's employees to a partnership plan. The Comptroller shall
729		-	present such standards to the Health Care Cost Containment Committee
730		-	for its review, evaluation and approval prior to the use of such
731		-	standards; and
732		-	(2) Actuarial standards to determine the administrative fees and Substitute Senate Bill No. 341
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733	761
734		-	Public Act No. 24-27 23 of 25
	762	+	of such employer's employees' medical risks to the partnership plan. 571
	763	+	Such actuary shall provide, in writing, to the Comptroller the specific 572
	764	+	reasons for such actuary's finding, including a summary of all 573
	765	+	information relied upon in making such a finding. 574
	766	+	(B) If the Comptroller determines that, based on such finding, the 575
	767	+	application will shift a significant part of such employer's employees' 576
	768	+	medical risks to the partnership plan, the Comptroller shall not provide 577
	769	+	coverage to such employer and shall provide written notification and 578
	770	+	the specific reasons for such denial to such employer and the Health 579
	771	+	Care Cost Containment Committee. 580
	772	+	(C) If the Comptroller determines that, based on such finding, the 581
	773	+	application will not shift a significant part of such employer's 582
	774	+	employees' medical risks to the partnership plan, the Comptroller shall 583
	775	+	accept such application for the next open enrollment. The Comptroller 584
	776	+	shall provide written notification to such employer of such acceptance 585
	777	+	and the date on which such coverage shall begin, pending acceptance 586
	778	+	by such employer of the terms and conditions of such plan. 587
	779	+	(D) If an employer included less than all of its employees in its 588
	780	+	application for coverage because (i) of [(i)] the decision by individual 589
	781	+	employees to decline coverage from their employer for themselves or 590
	782	+	their dependents, [or] (ii) of the employer's decision not to offer 591
	783	+	coverage to temporary, part-time or durational employees, or (iii) the 592
	784	+	application is made pursuant to subdivision (2) of subsection (i) of 593
	785	+	section 3-123bbb, as amended by this act, the Comptroller shall not 594
	786	+	forward such employer's application to a health care actuary. 595
	787	+	(b) The Comptroller shall consult with a health care actuary who shall 596
	788	+	develop: 597
	789	+	(1) Actuarial standards to assess the shift in medical risks of an 598
	790	+	employer's employees to a partnership plan. The Comptroller shall 599
	791	+	present such standards to the Health Care Cost Containment Committee 600
	792	+	for its review, evaluation and approval prior to the use of such 601 Substitute Bill No. 341
735	793
736		-	fluctuating reserves fees set forth in section 3-123eee, as amended by this
737		-	act, and the amount of premiums or premium equivalent payments to
738		-	cover anticipated claims and claim reserves. The Comptroller shall
739		-	present such standards to the Health Care Cost Containment Committee
740		-	for its review, evaluation and approval prior to the use of such
741		-	standards.
742		-	(c) The Comptroller may adopt regulations, in accordance with
743		-	chapter 54, to establish the procedures and criteria for any reviews or
744		-	evaluations performed by the Health Care Cost Containment
745		-	Committee pursuant to subsection (b) of this section or subsection (c) of
746		-	section 3-123ddd.
747		-	Sec. 6. Section 3-123eee of the general statutes is repealed and the
748		-	following is substituted in lieu thereof (Effective July 1, 2024):
749		-	(a) There is established an account to be known as the "partnership
750		-	plan premium account", which shall be a separate, nonlapsing account
751		-	within the General Fund. All premiums paid by employers and their
752		-	respective employees and retirees for coverage under a partnership plan
753		-	pursuant to sections 3-123bbb to 3-123ddd, inclusive, as amended by
754		-	this act, shall be deposited into said account. The account shall be
755		-	administered by the Comptroller for payment of claims and
756		-	administrative fees to entities providing coverage or services under
757		-	partnership plans.
758		-	(b) The Comptroller may charge each employer participating in a
759		-	partnership plan an administrative fee calculated on a per member per
760		-	month basis, in accordance with the actuarial standards developed
761		-	under subsection (b) of section 3-123ccc, as amended by this act, and
762		-	subsection (c) of section 3-123ddd. In addition, the Comptroller may
763		-	charge a fluctuating reserves fee the Comptroller deems necessary and
764		-	in accordance with the actuarial standards developed under subsection
765		-	(b) of section 3-123ccc, as amended by this act, and subsection (c) of Substitute Senate Bill No. 341
766	794
767		-	Public Act No. 24-27 24 of 25
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768	798
769		-	section 3-123ddd to ensure adequate claims reserves.
770		-	(c) (1) Each employer shall pay monthly the amount determined by
771		-	the Comptroller, pursuant to this section, for coverage of its employees
772		-	or its employees and retirees, as appropriate, under a partnership plan.
773		-	An employer may require each covered employee to contribute a
774		-	portion of the cost of such employee's coverage under the plan, subject
775		-	to any collective bargaining obligation applicable to such employer,
776		-	provided no contribution may be required of an individual receiving
777		-	coverage as described in subsection (i) of section 3-123bbb, as amended
778		-	by this act.
779		-	(2) An employer making payments pursuant to subdivision (1) of this
780		-	subsection for coverage under a partnership plan of an individual or
781		-	individuals described in subsection (i) of section 3-123bbb, as amended
782		-	by this act, shall be reimbursed by the Comptroller for the total cost of
783		-	such payments from the Fallen Officer Fund established pursuant to
784		-	subsection (b) of section 1 of this act.
785		-	(d) If any payment due by an employer under this section is not
786		-	submitted to the Comptroller by the tenth day after the date such
787		-	payment is due, interest to be paid by such employer shall be added,
788		-	retroactive to the date such payment was due, at the prevailing rate of
789		-	interest as determined by the Comptroller.
790		-	(1) The Comptroller may terminate participation in the partnership
791		-	plan by a nonprofit employer on the basis of nonpayment of premium
792		-	or premium equivalent, provided at least ten days' advance notice is
793		-	given to such employer, which may continue the coverage and avoid
794		-	the effect of the termination by remitting payment in full at any time
795		-	prior to the effective date of termination.
796		-	(2) (A) If a nonstate public employer fails to make premium payments
797		-	or premium equivalent payments as required by this section, the Substitute Senate Bill No. 341
	799	+	standards; and 602
	800	+	(2) Actuarial standards to determine the administrative fees and 603
	801	+	fluctuating reserves fees set forth in section 3-123eee, as amended by this 604
	802	+	act, and the amount of premiums or premium equivalent payments to 605
	803	+	cover anticipated claims and claim reserves. The Comptroller shall 606
	804	+	present such standards to the Health Care Cost Containment Committee 607
	805	+	for its review, evaluation and approval prior to the use of such 608
	806	+	standards. 609
	807	+	(c) The Comptroller may adopt regulations, in accordance with 610
	808	+	chapter 54, to establish the procedures and criteria for any reviews or 611
	809	+	evaluations performed by the Health Care Cost Containment 612
	810	+	Committee pursuant to subsection (b) of this section or subsection (c) of 613
	811	+	section 3-123ddd. 614
	812	+	Sec. 6. Section 3-123eee of the general statutes is repealed and the 615
	813	+	following is substituted in lieu thereof (Effective July 1, 2024): 616
	814	+	(a) There is established an account to be known as the "partnership 617
	815	+	plan premium account", which shall be a separate, nonlapsing account 618
	816	+	within the General Fund. All premiums paid by employers and their 619
	817	+	respective employees and retirees for coverage under a partnership plan 620
	818	+	pursuant to sections 3-123bbb to 3-123ddd, inclusive, as amended by 621
	819	+	this act, shall be deposited into said account. The account shall be 622
	820	+	administered by the Comptroller for payment of claims and 623
	821	+	administrative fees to entities providing coverage or services under 624
	822	+	partnership plans. 625
	823	+	(b) The Comptroller may charge each employer participating in a 626
	824	+	partnership plan an administrative fee calculated on a per member per 627
	825	+	month basis, in accordance with the actuarial standards developed 628
	826	+	under subsection (b) of section 3-123ccc, as amended by this act, and 629
	827	+	subsection (c) of section 3-123ddd. In addition, the Comptroller may 630
	828	+	charge a fluctuating reserves fee the Comptroller deems necessary and 631
	829	+	in accordance with the actuarial standards developed under subsection 632 Substitute Bill No. 341
798	830
799		-	Public Act No. 24-27 25 of 25
800	831
801		-	Comptroller may direct the State Treasurer, or any other officer of the
802		-	state who is the custodian of any moneys made available by grant,
803		-	allocation or appropriation payable to such nonstate public employer,
804		-	to withhold the payment of such moneys until the amount of the
805		-	premium or premium equivalent or interest due has been paid to the
806		-	Comptroller, or until the State Treasurer or such custodial officer
807		-	determines that arrangements have been made, to the satisfaction of the
808		-	State Treasurer, for the payment of such premium or premium
809		-	equivalent and interest. Such moneys shall not be withheld if such
810		-	withholding will adversely affect the receipt of any federal grant or aid
811		-	in connection with such moneys.
812		-	(B) If no grant, allocation or appropriation is payable to such nonstate
813		-	public employer or is not withheld, pursuant to subparagraph (A) of
814		-	this subdivision, the Comptroller may terminate participation in a
815		-	partnership plan by a nonstate public employer on the basis of
816		-	nonpayment of premium or premium equivalent, provided at least ten
817		-	days' advance notice is given to such employer, which may continue the
818		-	coverage and avoid the effect of the termination by remitting payment
819		-	in full at any time prior to the effective date of termination.
820		-	(3) The Comptroller may request the Attorney General to bring an
821		-	action in the superior court for the judicial district of Hartford to recover
822		-	any premium or premium equiva lent, interest costs, paid claim
823		-	expenses or equitable relief from a terminated employer.
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	835	+
	836	+	(b) of section 3-123ccc, as amended by this act, and subsection (c) of 633
	837	+	section 3-123ddd to ensure adequate claims reserves. 634
	838	+	(c) (1) Each employer shall pay monthly the amount determined by 635
	839	+	the Comptroller, pursuant to this section, for coverage of its employees 636
	840	+	or its employees and retirees, as appropriate, under a partnership plan. 637
	841	+	An employer may require each covered employee to contribute a 638
	842	+	portion of the cost of such employee's coverage under the plan, subject 639
	843	+	to any collective bargaining obligation applicable to such employer, 640
	844	+	provided no contribution may be required of an individual receiving 641
	845	+	coverage as described in subsection (i) of section 3-123bbb, as amended 642
	846	+	by this act. 643
	847	+	(2) An employer making payments pursuant to subdivision (1) of this 644
	848	+	subsection for coverage under a partnership plan of an individual or 645
	849	+	individuals described in subsection (i) of section 3-123bbb, as amended 646
	850	+	by this act, shall be reimbursed by the Comptroller for the total cost of 647
	851	+	such payments from the Fallen Officer Fund established pursuant to 648
	852	+	subsection (b) of section 1 of this act. 649
	853	+	(d) If any payment due by an employer under this section is not 650
	854	+	submitted to the Comptroller by the tenth day after the date such 651
	855	+	payment is due, interest to be paid by such employer shall be added, 652
	856	+	retroactive to the date such payment was due, at the prevailing rate of 653
	857	+	interest as determined by the Comptroller. 654
	858	+	(1) The Comptroller may terminate participation in the partnership 655
	859	+	plan by a nonprofit employer on the basis of nonpayment of premium 656
	860	+	or premium equivalent, provided at least ten days' advance notice is 657
	861	+	given to such employer, which may continue the coverage and avoid 658
	862	+	the effect of the termination by remitting payment in full at any time 659
	863	+	prior to the effective date of termination. 660
	864	+	(2) (A) If a nonstate public employer fails to make premium payments 661
	865	+	or premium equivalent payments as required by this section, the 662
	866	+	Comptroller may direct the State Treasurer, or any other officer of the 663 Substitute Bill No. 341
	867	+
	868	+
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	872	+
	873	+	state who is the custodian of any moneys made available by grant, 664
	874	+	allocation or appropriation payable to such nonstate public employer, 665
	875	+	to withhold the payment of such moneys until the amount of the 666
	876	+	premium or premium equivalent or interest due has been paid to the 667
	877	+	Comptroller, or until the State Treasurer or such custodial officer 668
	878	+	determines that arrangements have been made, to the satisfaction of the 669
	879	+	State Treasurer, for the payment of such premium or premium 670
	880	+	equivalent and interest. Such moneys shall not be withheld if such 671
	881	+	withholding will adversely affect the receipt of any federal grant or aid 672
	882	+	in connection with such moneys. 673
	883	+	(B) If no grant, allocation or appropriation is payable to such nonstate 674
	884	+	public employer or is not withheld, pursuant to subparagraph (A) of 675
	885	+	this subdivision, the Comptroller may terminate participation in a 676
	886	+	partnership plan by a nonstate public employer on the basis of 677
	887	+	nonpayment of premium or premium equivalent, provided at least ten 678
	888	+	days' advance notice is given to such employer, which may continue the 679
	889	+	coverage and avoid the effect of the termination by remitting payment 680
	890	+	in full at any time prior to the effective date of termination. 681
	891	+	(3) The Comptroller may request the Attorney General to bring an 682
	892	+	action in the superior court for the judicial district of Hartford to recover 683
	893	+	any premium or premium equivalent, interest costs, paid claim 684
	894	+	expenses or equitable relief from a terminated employer. 685
	895	+	This act shall take effect as follows and shall amend the following
	896	+	sections:
	897	+
	898	+	Section 1 from passage New section
	899	+	Sec. 2 from passage and
	900	+	applicable to taxable years
	901	+	commencing on or after
	902	+	January 1, 2024
	903	+	12-701(a)(20)(B)
	904	+	Sec. 3 July 1, 2024 3-123aaa
	905	+	Sec. 4 July 1, 2024 3-123bbb
	906	+	Sec. 5 July 1, 2024 3-123ccc
	907	+	Sec. 6 July 1, 2024 3-123eee Substitute Bill No. 341
	908	+
	909	+
	910	+	LCO {\\PRDFS1\SCOUSERS\FORZANOF\WS\2024SB-00341-
	911	+	R01-SB.docx }
	912	+	25 of 25
	913	+
	914	+
	915	+	Statement of Legislative Commissioners:
	916	+	In Section 1(c)(1), "surviving family" was changed to "surviving family
	917	+	of a police officer killed in the line of duty" for clarity.
	918	+
	919	+	PS Joint Favorable Subst.
824	920