OFFICE OF FISCAL ANALYSIS
Legislative Office Building, Room 5200
Hartford, CT 06106 (860) 240-0200
http://www.cga.ct.gov/ofa
sSB-1239
AN ACT CONCERNING THE FALLEN HERO FUND AND
PROVIDING HEALTH INSURANCE COVERAGE TO SURVIVORS
OF FIRST RESPONDERS WHO ARE KILLED IN THE LINE OF
DUTY.
Primary Analyst: CW 4/1/25
Contributing Analyst(s): NN, RP
Reviewer: MM
OFA Fiscal Note
State Impact:
Agency Affected Fund-Effect FY 26 $ FY 27 $
Revenue Serv., Dept. GF - Potential
Revenue Loss
Minimal Minimal
Comptroller GF - See Below See Below See Below
Note: GF=General Fund
Municipal Impact:
Municipalities Effect FY 26 $ FY 27 $
Various Municipalities See Below See Below See Below
Explanation
The bill, which expands eligibility for the "Fallen Officer Fund" to
additional first responders, results in a potential minimal General Fund
revenue loss beginning as early as FY 26.
Benefit payments, which total $100,000 for each qualifying
beneficiary, are exempt from the personal income tax under current law.
Thus, each additional beneficiary that qualifies under the bill would
result in a General Fund revenue loss of approximately $4,000.
As under existing law, the surviving family is eligible for health
insurance coverage under the state partnership plan, which results in a
net neutral fiscal impact to the state or municipalities facilitating
coverage as the payments will be reimbursed by the Fallen Officer Fund. 2025SB-01239-R000425-FN.docx Page 2 of 2
The Out Years
The annualized ongoing fiscal impact identified above would
continue into the future subject to the number of qualifying
beneficiaries.