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General Assembly Governor's Bill No. 1246
January Session, 2025
LCO No. 4344
Referred to Committee on FINANCE, REVENUE AND
BONDING
Introduced by:
Request of the Governor Pursuant
to Joint Rule 9
AN ACT CONCERNING REVENUE ITEMS TO IMPLEMENT THE
GOVERNOR'S BUDGET.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. Subdivision (4) of subsection (a) of section 12-217 of the 1
general statutes is repealed and the following is substituted in lieu 2
thereof (Effective from passage and applicable to income years commencing on 3
or after January 1, 2025): 4
(4) Notwithstanding any provision of this section: 5
(A) Any excess of the deductions provided in this section for any 6
income year commencing on or after January 1, 1973, over the gross 7
income for such year or the amount of such excess apportioned to this 8
state under the provisions of this chapter, shall be an operating loss of 9
such income year and shall be deductible as an operating loss carry-over 10
for operating losses incurred prior to income years commencing January 11
1, 2000, in each of the five income years following such loss year; for 12
operating losses incurred in income years commencing on or after 13
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January 1, 2000, and prior to January 1, 2025, in each of the twenty 14
income years following such loss year; and for operating losses incurred 15
in income years commencing on or after January 1, 2025, in each of the 16
thirty income years following such loss year; except that: 17
(i) For income years commencing prior to January 1, 2015, the portion 18
of such operating loss that may be deducted as an operating loss carry-19
over in any income year following such loss year shall be limited to the 20
lesser of (I) any net income greater than zero of such income year 21
following such loss year, or in the case of a company entitled to 22
apportion its net income under the provisions of this chapter, the 23
amount of such net income that is apportioned to this state pursuant 24
thereto, or (II) the excess, if any, of such operating loss over the total of 25
such net income for each of any prior income years following such loss 26
year, such net income of each of such prior income years following such 27
loss year for such purposes being computed without regard to any 28
operating loss carry-over from such loss year allowed under this 29
subparagraph and being regarded as not less than zero, and provided 30
further the operating loss of any income year shall be deducted in any 31
subsequent year, to the extent available for such deduction, before the 32
operating loss of any subsequent income year is deducted; 33
(ii) For income years commencing on or after January 1, 2015, the 34
portion of such operating loss that may be deducted as an operating loss 35
carry-over in any income year following such loss year shall be limited 36
to the lesser of (I) fifty per cent of net income of such income year 37
following such loss year, or in the case of a company entitled to 38
apportion its net income under the provisions of this chapter, fifty per 39
cent of such net income that is apportioned to this state pursuant 40
thereto, or (II) the excess, if any, of such operating loss over the 41
operating loss deductions allowable with respect to such operating loss 42
under this subparagraph for each of any prior income years following 43
such loss year, such net income of each of such prior income years 44
following such loss year for such purposes being computed without 45
regard to any operating loss carry-over from such loss year allowed 46
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under this subparagraph and being regarded as not less than zero, and 47
provided further the operating loss of any income year shall be 48
deducted in any subsequent year, to the extent available for such 49
deduction, before the operating loss of any subsequent income year is 50
deducted; and 51
(iii) If a combined group so elects, the combined group shall 52
relinquish fifty per cent of its unused operating losses incurred prior to 53
the income year commencing on or after January 1, 2015, and before 54
January 1, 2016, and may utilize, for income years commencing prior to 55
January 1, 2025, the remaining operating loss carry-over without regard 56
to the limitations prescribed in subparagraph (A)(ii) of this subdivision. 57
The portion of such operating loss carry-over that may be deducted shall 58
be limited to the amount required to reduce a combined group's tax 59
under this chapter, prior to surtax and prior to the application of credits, 60
to two million five hundred thousand dollars in any income year 61
commencing on or after January 1, 2015, and prior to January 1, 2025. 62
[Only after the combined group's remaining operating loss carry-over 63
for operating losses incurred prior to income years commencing January 64
1, 2015, has been fully utilized, will the limitations prescribed in 65
subparagraph (A)(ii) of this subdivision apply.] The combined group, or 66
any member thereof, shall make such election on its return for the 67
income year beginning on or after January 1, 2015, and before January 68
1, 2016, by the due date for such return, including any extensions. Only 69
combined groups with unused operating losses in excess of six billion 70
dollars from income years beginning prior to January 1, 2013, may make 71
the election prescribed in this clause. Any combined group that made 72
the election pursuant to this clause shall recalculate its remaining 73
operating loss carry-over on the return it files under this chapter for the 74
income year commencing on or after January 1, 2025, and prior to 75
January 1, 2026, as if such combined group had not been required to 76
relinquish fifty per cent of its unused net operating loss carry-over to 77
make the election under this clause. Such recalculated remaining 78
operating losses may be utilized in income years commencing on or 79
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after January 1, 2025, subject to the provisions of this chapter, including, 80
but not limited to, the limitation prescribed in subparagraph (A)(ii) of 81
this subdivision and the period of time prescribed in this subparagraph, 82
based upon when such losses were incurred, to claim such deductions; 83
and 84
(B) Any net capital loss, as defined in the Internal Revenue Code 85
effective and in force on the last day of the income year, for any income 86
year commencing on or after January 1, 1973, shall be allowed as a 87
capital loss carry-over to reduce, but not below zero, any net capital 88
gain, as so defined, in each of the five following income years, in order 89
of sequence, to the extent not exhausted by the net capital gain of any of 90
the preceding of such five following income years; and 91
(C) Any net capital losses allowed and carried forward from prior 92
years to income years beginning on or after January 1, 1973, for federal 93
income tax purposes by companies entitled to a deduction for dividends 94
paid under the Internal Revenue Code other than companies subject to 95
the gross earnings taxes imposed under chapters 211 and 212, shall be 96
allowed as a capital loss carry-over. 97
Sec. 2. Subsection (k) of section 12-218e of the general statutes is 98
repealed and the following is substituted in lieu thereof (Effective from 99
passage): 100
(k) (1) [In] For income years beginning prior to January 1, 2025, in no 101
event shall the tax calculated for a combined group on a combined 102
unitary basis, prior to surtax and application of credits, exceed the nexus 103
combined base tax described in subdivision (2) of this subsection by 104
more than two million five hundred thousand dollars. 105
(2) (A) The nexus combined base tax equals the tax measured on the 106
sum of the separate net income or loss of each taxable member or the 107
minimum tax base of each taxable member as if such members were not 108
required to file a combined unitary tax return, but only to the extent that 109
such income, loss or minimum tax base of any taxable member is 110
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separately apportioned to Connecticut in accordance with the 111
applicable provisions of section 12-218, 12-218b, 12-219a or 12-244. In 112
computing such net income or loss, intercorporate dividends shall be 113
eliminated, and in computing the combined additional tax base, 114
intercorporate stockholdings shall be eliminated. 115
(B) In computing such net income or loss, any intangible expenses 116
and costs, as defined in section 12-218c, any interest expenses and costs, 117
as defined in section 12-218c, and any income attributable to such 118
intangible expenses and costs or to such interest expenses and costs shall 119
be eliminated, provided the corporation that is required to make 120
adjustments under section 12-218c for such intangible expenses and 121
costs or for such interest expenses and costs, and the related member or 122
members, as defined in section 12-218c, are both taxable members of the 123
combined group. If any such income and any such expenses and costs 124
are eliminated as provided in this subparagraph, the intangible 125
property, as defined in section 12-218c, of the corporation eliminating 126
such income shall not be taken into account in apportioning under the 127
provisions of section 12-219a the tax calculated under subsection (a) of 128
section 12-219, as amended by this act, of such corporation. 129
(C) In computing the apportionment fraction under this subdivision: 130
(i) Intercompany rents shall not be included in the computation of the 131
value of property rented if the lessor and lessee are both taxable 132
members in the combined unitary tax return; and 133
(ii) Intercompany business receipts, receipts by a taxable member 134
included in a combined unitary tax return from any other taxable 135
member included in such return, shall not be included. 136
Sec. 3. Subsection (b) of section 12-217jj of the general statutes is 137
repealed and the following is substituted in lieu thereof (Effective from 138
passage): 139
(b) (1) The Department of Economic and Community Development 140
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shall administer a system of tax credit vouchers within the resources, 141
requirements and purposes of this section for eligible production 142
companies producing a state-certified qualified production in the state. 143
(2) Any eligible production company incurring production expenses 144
or costs in income years commencing prior to January 1, 2025, shall be 145
eligible for a credit (A) for income years commencing on or after January 146
1, 2010, but prior to January 1, 2018, against the tax imposed under 147
chapter 207 or this chapter, (B) for income years commencing on or after 148
January 1, 2018, but prior to January 1, 2022, against the tax imposed 149
under chapter 207 or 211 or this chapter, and (C) for income years 150
commencing on or after January 1, 2022, and prior to January 1, 2025, 151
against the tax imposed under chapter 207, 211, 219 or this chapter, as 152
follows: (i) For any such company incurring such expenses or costs of 153
not less than one hundred thousand dollars, but not more than five 154
hundred thousand dollars, a credit equal to ten per cent of such 155
expenses or costs, (ii) for any such company incurring such expenses or 156
costs of more than five hundred thousand dollars, but not more than 157
one million dollars, a credit equal to fifteen per cent of such expenses or 158
costs, and (iii) for any such company incurring such expenses or costs of 159
more than one million dollars, a credit equal to thirty per cent of such 160
expenses or costs. 161
(3) Any eligible production company incurring production expenses 162
or costs in income years commencing on or after January 1, 2025, shall 163
be eligible for a credit against the tax imposed under chapter 207, 211, 164
219 or this chapter, as follows: (A) For any such company incurring such 165
expenses or costs of not less than one hundred thousand dollars, but not 166
more than five hundred thousand dollars, a credit equal to ten per cent 167
of such expenses or costs, (B) for any such company incurring such 168
expenses or costs of more than five hundred thousand dollars, but not 169
more than one million dollars, a credit equal to fifteen per cent of such 170
expenses or costs, and (C) for any such company incurring such 171
expenses or costs of more than one million dollars, a credit equal to 172
twenty-five per cent of such expenses or costs. 173
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Sec. 4. Subsection (a) of section 12-211a of the general statutes is 174
repealed and the following is substituted in lieu thereof (Effective from 175
passage): 176
(a) (1) Notwithstanding any provision of the general statutes, and 177
except as otherwise provided in subdivision [(5)] (6) of this subsection 178
or in subsection (b) of this section, the amount of tax credit or credits 179
otherwise allowable against the tax imposed under this chapter for any 180
calendar year shall not exceed seventy per cent of the amount of tax due 181
from such taxpayer under this chapter with respect to such calendar 182
year of the taxpayer prior to the application of such credit or credits. 183
(2) For the calendar year commencing January 1, 2011, "type one tax 184
credits" means tax credits allowable under section 12-217jj, as amended 185
by this act, 12-217kk or 12-217ll; "type two tax credits" means tax credits 186
allowable under section 38a-88a; "type three tax credits" means tax 187
credits that are not type one tax credits or type two tax credits; "thirty 188
per cent threshold" means thirty per cent of the amount of tax due from 189
a taxpayer under this chapter prior to the application of tax credit; "fifty-190
five per cent threshold" means fifty-five per cent of the amount of tax 191
due from a taxpayer under this chapter prior to the application of tax 192
credits; and "seventy per cent threshold" means seventy per cent of the 193
amount of tax due from a taxpayer under this chapter prior to the 194
application of tax credits. 195
(3) For the calendar year commencing January 1, 2012, "type one tax 196
credits" means the tax credit allowable under section 12-217ll; "type two 197
tax credits" means tax credits allowable under section 38a-88a; "type 198
three tax credits" means tax credits that are not type one tax credits or 199
type two tax credits; "thirty per cent threshold" means thirty per cent of 200
the amount of tax due from a taxpayer under this chapter prior to the 201
application of tax credit; "fifty-five per cent threshold" means fifty-five 202
per cent of the amount of tax due from a taxpayer under this chapter 203
prior to the application of tax credits; and "seventy per cent threshold" 204
means seventy per cent of the amount of tax due from a taxpayer under 205
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this chapter prior to the application of tax credits. 206
(4) For calendar years commencing on or after January 1, 2013, and 207
prior to January 1, 2025, "type one tax credits" means the tax credit 208
allowable under sections 12-217jj, as amended by this act, 12-217kk and 209
12-217ll; "type two tax credits" means tax credits allowable under section 210
38a-88a; "type three tax credits" means tax credits that are not type one 211
tax credits or type two tax credits; "thirty per cent threshold" means 212
thirty per cent of the amount of tax due from a taxpayer under this 213
chapter prior to the application of tax credit; "fifty-five per cent 214
threshold" means fifty-five per cent of the amount of tax due from a 215
taxpayer under this chapter prior to the application of tax credits; and 216
"seventy per cent threshold" means seventy per cent of the amount of 217
tax due from a taxpayer under this chapter prior to the application of 218
tax credits. 219
(5) For calendar years commencing on or after January 1, 2025, "type 220
one tax credits" means the tax credit allowable under sections 12-217jj, 221
as amended by this act, and 12-217kk; "type two tax credits" means tax 222
credits allowable under section 38a-88a; "type three tax credits" means 223
tax credits that are not type one tax credits or type two tax credits; "thirty 224
per cent threshold" means thirty per cent of the amount of tax due from 225
a taxpayer under this chapter prior to the application of tax credit; "fifty-226
five per cent threshold" means fifty-five per cent of the amount of tax 227
due from a taxpayer under this chapter prior to the application of tax 228
credits; and "seventy per cent threshold" means seventy per cent of the 229
amount of tax due from a taxpayer under this chapter prior to the 230
application of tax credits. 231
[(5)] (6) For calendar years commencing on or after January 1, 2011, 232
and subject to the provisions of subdivisions (2), (3), [and] (4) and (5) of 233
this subsection, the amount of tax credit or credits otherwise allowable 234
against the tax imposed under this chapter shall not exceed: 235
(A) If the tax credit or credits being claimed by a taxpayer are type 236
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three tax credits only, thirty per cent of the amount of tax due from such 237
taxpayer under this chapter with respect to said calendar years of the 238
taxpayer prior to the application of such credit or credits. 239
(B) If the tax credit or credits being claimed by a taxpayer are type 240
one tax credits and type three tax credits, but not type two tax credits, 241
fifty-five per cent of the amount of tax due from such taxpayer under 242
this chapter with respect to said calendar years of the taxpayer prior to 243
the application of such credit or credits, provided (i) type three tax 244
credits shall be claimed before type one tax credits are claimed, (ii) the 245
type three tax credits being claimed may not exceed the thirty per cent 246
threshold, and (iii) the sum of the type one tax credits and the type three 247
tax credits being claimed may not exceed the fifty-five per cent 248
threshold. 249
(C) If the tax credit or credits being claimed by a taxpayer are type 250
two tax credits and type three tax credits, but not type one tax credits, 251
seventy per cent of the amount of tax due from such taxpayer under this 252
chapter with respect to said calendar years of the taxpayer prior to the 253
application of such credit or credits, provided (i) type three tax credits 254
shall be claimed before type two tax credits are claimed, (ii) the type 255
three tax credits being claimed may not exceed the thirty per cent 256
threshold, and (iii) the sum of the type two tax credits and the type three 257
tax credits being claimed may not exceed the seventy per cent threshold. 258
(D) If the tax credit or credits being claimed by a taxpayer are type 259
one tax credits, type two tax credits and type three tax credits, seventy 260
per cent of the amount of tax due from such taxpayer under this chapter 261
with respect to said calendar years of the taxpayer prior to the 262
application of such credits, provided (i) type three tax credits shall be 263
claimed before type one tax credits or type two tax credits are claimed, 264
and the type one tax credits shall be claimed before the type two tax 265
credits are claimed, (ii) the type three tax credits being claimed may not 266
exceed the thirty per cent threshold, (iii) the sum of the type one tax 267
credits and the type three tax credits being claimed may not exceed the 268
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fifty-five per cent threshold, and (iv) the sum of the type one tax credits, 269
the type two tax credits and the type three tax credits being claimed may 270
not exceed the seventy per cent threshold. 271
(E) If the tax credit or credits being claimed by a taxpayer are type 272
one tax credits and type two tax credits only, but not type three tax 273
credits, seventy per cent of the amount of tax due from such taxpayer 274
under this chapter with respect to said calendar years of the taxpayer 275
prior to the application of such credits, provided (i) the type one tax 276
credits shall be claimed before type two tax credits are claimed, (ii) the 277
type one tax credits being claimed may not exceed the fifty-five per cent 278
threshold, and (iii) the sum of the type one tax credits and the type two 279
tax credits being claimed may not exceed the seventy per cent threshold. 280
Sec. 5. Subdivision (1) of subsection (h) of section 12-217jj of the 281
general statutes is repealed and the following is substituted in lieu 282
thereof (Effective from passage): 283
(h) (1) An eligible production company shall apply to the department 284
for a tax credit voucher on an annual basis, but not later than ninety days 285
after the first production expenses or costs are incurred in the 286
production of a qualified production, and shall provide with such 287
application such information as the department may require to 288
determine such company's eligibility to claim a credit under this section. 289
No production expenses or costs may be listed more than once for 290
purposes of the tax credit voucher pursuant to this section [, or pursuant 291
to] or section 12-217kk, [or 12-217ll,] and if a production expense or cost 292
has been included in a claim for a credit, such production expense or 293
cost may not be included in any subsequent claim for a credit. 294
Sec. 6. Subdivision (10) of subsection (a) of section 32-1m of the 295
general statutes is repealed and the following is substituted in lieu 296
thereof (Effective from passage): 297
(10) An overview of the department's activities concerning digital 298
media, motion pictures and related production activity, and an analysis 299
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of the use of the film production tax credit established under section 12-300
217jj, as amended by this act, and the entertainment industry 301
infrastructure tax credit established under section 12-217kk, [and the 302
digital animation production tax credit established under section 12-303
217ll,] including the amount of any tax credit issued under said sections, 304
the total amount of production expenses or costs incurred in the state by 305
the taxpayer who was issued such a tax credit and the information 306
submitted in the report required under subparagraph (A) of subdivision 307
[(1)] (2) of subsection (h) of section 12-217jj, as amended by this act. 308
Sec. 7. Subdivision (6) of section 32-1p of the general statutes is 309
repealed and the following is substituted in lieu thereof (Effective from 310
passage): 311
(6) To prepare an explanatory guide showing the impact of relevant 312
state and municipal tax statutes, regulations and administrative 313
opinions on typical production activities and to implement the tax 314
credits provided for in sections 12-217jj, as amended by this act, and 12-315
217kk; [and 12-217ll;] 316
Sec. 8. (Effective from passage) The provisions of section 12-242d of the 317
general statutes shall not apply to any additional tax due as a result of 318
the changes made to section 12-217 of the general statutes pursuant to 319
section 1 of this act, section 12-217jj of the general statutes pursuant to 320
section 3 of this act or section 12-218e of the general statutes pursuant to 321
section 2 of this act, for income years commencing on or after January 1, 322
2025, but prior to the effective date of sections 1, 2 and 3, of this act. 323
Sec. 9. Subdivision (4) of subsection (b) of section 12-214 of the general 324
statutes is repealed and the following is substituted in lieu thereof 325
(Effective from passage): 326
(4) (A) With respect to income years commencing on or after January 327
1, 2018, and prior to January 1, [2026] 2029, any company subject to the 328
tax imposed in accordance with subsection (a) of this section shall pay, 329
for such income year, except when the tax so calculated is equal to two 330
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hundred fifty dollars, an additional tax in an amount equal to ten per 331
cent of the tax calculated under said subsection (a) for such income year, 332
without reduction of the tax so calculated by the amount of any credit 333
against such tax. The additional amount of tax determined under this 334
subsection for any income year shall constitute a part of the tax imposed 335
by the provisions of said subsection (a) and shall become due and be 336
paid, collected and enforced as provided in this chapter. 337
(B) Any company whose gross income for the income year was less 338
than one hundred million dollars shall not be subject to the additional 339
tax imposed under subparagraph (A) of this subdivision. This exception 340
shall not apply to taxable members of a combined group that files a 341
combined unitary tax return. 342
Sec. 10. Subdivision (1) of subsection (a) of section 12-219 of the 343
general statutes is repealed and the following is substituted in lieu 344
thereof (Effective January 1, 2026): 345
(a) (1) Each company subject to the provisions of this part shall pay 346
for the privilege of carrying on or doing business within the state, the 347
larger of the tax, if any, imposed by section 12-214, as amended by this 348
act, and the tax calculated under this subsection. The tax calculated 349
under this section shall be a tax of (A) three and one-tenth mills per 350
dollar for income years commencing prior to January 1, 2024, (B) two 351
and six-tenths mills per dollar for the income year commencing on or 352
after January 1, 2024, and prior to January 1, 2025, (C) two and one-tenth 353
mills per dollar for the income year commencing on or after January 1, 354
2025, and prior to January 1, 2026, and (D) [one and six-tenths mills per 355
dollar for the income year commencing on or after January 1, 2026, and 356
prior to January 1, 2027, (E) one and one-tenth mills per dollar for the 357
income year commencing on or after January 1, 2027, and prior to 358
January 1, 2028, and (F)] zero mills per dollar for income years 359
commencing on or after January 1, [2028] 2026, of the amount derived 360
(i) by adding (I) the average value of the issued and outstanding capital 361
stock, including treasury stock at par or face value, fractional shares, 362
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scrip certificates convertible into shares of stock and amounts received 363
on subscriptions to capital stock, computed on the balances at the 364
beginning and end of the taxable year or period, the average value of 365
surplus and undivided profit computed on the balances at the 366
beginning and end of the taxable year or period, and (II) the average 367
value of all surplus reserves computed on the balances at the beginning 368
and end of the taxable year or period, (ii) by subtracting from the sum 369
so calculated (I) the average value of any deficit carried on the balance 370
sheet computed on the balances at the beginning and end of the taxable 371
year or period, and (II) the average value of any holdings of stock of 372
private corporations including treasury stock shown on the balance 373
sheet computed on the balances at the beginning and end of the taxable 374
year or period, and (iii) by apportioning the remainder so derived 375
between this and other states under the provisions of section 12-219a, 376
provided in no event shall the tax so calculated exceed one million 377
dollars or be less than two hundred fifty dollars. 378
Sec. 11. Section 12-217ee of the general statutes is repealed and the 379
following is substituted in lieu thereof (Effective July 1, 2025, and 380
applicable to income years commencing on or after January 1, 2025): 381
(a) (1) Any taxpayer that [(1)] (A) is a qualified small business, [(2)] 382
(B) qualifies for a credit under section 12-217j or section 12-217n, and 383
[(3)] (C) cannot take such credit in the taxable year in which the credit 384
could otherwise be taken as a result of having no tax liability under this 385
chapter may elect to carry such credit forward under this chapter or may 386
apply to the commissioner as provided in subsection (b) of this section 387
to exchange such credit with the state for a credit refund as follows: For 388
a biotechnology company, equal to ninety per cent of the value of the 389
credit and for all other companies, equal to sixty-five per cent of the 390
value of the credit. 391
(2) Any amount of credit refunded under this section shall be 392
refunded to the taxpayer under the provisions of this chapter, except 393
that such credit refund shall not be subject to the provisions of section 394
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12-227. Payment of the capital base tax under section 12-219, as 395
amended by this act, for an income year commencing on or after January 396
1, 2002, in which year the taxpayer reports no net income, as defined in 397
section 12-213, or payment of the minimum tax of two hundred fifty 398
dollars under section 12-219, as amended by this act, or 12-223c for any 399
income year, shall not be considered a tax liability for purposes of this 400
section. 401
(b) An application for refund of such credit amount shall be made to 402
the Commissioner of Revenue Services, at the same time such taxpayer 403
files its return for the income year on or before the original due date or, 404
if applicable, the extended due date of such year's return, on such forms 405
and containing such information as prescribed by said commissioner. 406
No application for refund of such credit amount may be made after the 407
due date or extended due date, as the case may be, of such return. 408
(c) If the commissioner determines that the taxpayer qualifies for a 409
credit refund under this section, the commissioner shall notify, no later 410
than one hundred twenty days from receipt of the application for such 411
credit refund, the State Comptroller of the name of the eligible taxpayer, 412
and the State Comptroller shall draw an order on the State Treasurer. 413
The amount of the credit refund shall be limited as follows: 414
(1) In the case of an application for such credit refund filed by the 415
taxpayer for income years beginning during 2000 or 2001 where such 416
credit refund has not been paid as of July 1, 2002, the taxpayer shall be 417
entitled to receive no more than one million dollars during the state's 418
fiscal year in which the initial refund is paid, with any remaining unpaid 419
balance to be paid in two equal installments during the state's next two 420
succeeding fiscal years; and 421
(2) [in] In the case of an application for such credit refund filed by the 422
taxpayer for the income years beginning during 2002 or thereafter, the 423
taxpayer shall be entitled to receive no more than one million five 424
hundred thousand dollars for any one such income year. 425
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(d) The Commissioner of Revenue Services may disallow the credit 426
refund of any credit otherwise allowable for a taxable year under this 427
section if the company claiming the exchange has any amount of taxes 428
due and unpaid to the state including interest, penalties, fees and other 429
charges related thereto for which a period in excess of thirty days has 430
elapsed following the date on which such taxes were due and which are 431
not the subject of a timely filed administrative appeal to the 432
commissioner or of a timely filed appeal pending before any court of 433
competent jurisdiction. Before any such disallowance, the commissioner 434
shall send written notice to the company, stating that it may pay the 435
amount of such delinquent tax or enter into an agreement with the 436
commissioner for the payment thereof, by the date set forth in said 437
notice, provided, such date shall not be less than thirty days after the 438
date of such notice. Failure on the part of the company to pay the 439
amount of the delinquent tax or enter into an agreement to pay the 440
amount thereof by said date shall result in a disallowance of the credit 441
refund being claimed. 442
(e) For purposes of this section, (1) "qualified small business" means 443
a company that [(1)] (A) has gross income for the previous income year 444
that does not exceed seventy million dollars, and [(2)] (B) has not, in the 445
determination of the commissioner, met the gross income test through 446
transactions with a related person, as defined in section 12-217w, and 447
(2) "biotechnology company" has the same meaning as provided in 448
subsection (b) of section 12-217j. 449
Sec. 12. Subsection (a) of section 4-30a of the general statutes is 450
repealed and the following is substituted in lieu thereof (Effective July 1, 451
2025): 452
(a) (1) [All] (A) For the fiscal years commencing on or after July 1, 453
2017, and ending on or before June 30, 2025, all revenue in excess of three 454
billion one hundred fifty million dollars received by the state each fiscal 455
year from estimated and final payments of the personal income tax 456
imposed under chapter 229 and the affected business entity tax imposed 457
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under section 12-699 shall be transferred by the Treasurer to a special 458
fund to be known as the Budget Reserve Fund. On and after July 1, 2018, 459
the threshold amount shall be adjusted annually by the compound 460
annual growth rate of personal income in the state over the preceding 461
five calendar years, using data reported by United States Bureau of 462
Economic Analysis. 463
(B) For the fiscal year ending June 30, 2026, the threshold amount 464
prescribed by subparagraph (A) of this subdivision shall be four billion 465
four hundred eighteen million nine hundred thousand dollars. On and 466
after July 1, 2027, the threshold amount shall be adjusted annually by 467
the compound annual growth rate of personal income in the state over 468
the preceding five calendar years, using data reported by United States 469
Bureau of Economic Analysis. 470
(2) The General Assembly may amend the threshold amount [of three 471
billion one hundred fifty million dollars] determined under subdivision 472
(1) of this subsection, by vote of at least three-fifths of the members of 473
each house of the General Assembly, due to changes in state or federal 474
tax law or policy or significant adjustments to economic growth or tax 475
collections. 476
Sec. 13. Section 3-20 of the general statutes is amended by adding 477
subsection (cc) as follows (Effective July 1, 2025): 478
(NEW) (cc) (1) For each fiscal year during the period for which the 479
pledge and undertaking under this subsection is in effect pursuant to 480
subdivisions (3) and (4) of this subsection, the state of Connecticut shall 481
comply with the provisions of (A) section 4-30a of the general statutes, 482
revision of 1958, revised to January 1, 2025, as amended by section 12 of 483
this act, (B) section 2-33a of the general statutes, revision of 1958, revised 484
to January 1, 2025, (C) section 2-33c of the general statutes, revision of 485
1958, revised to January 1, 2025, (D) subsections (d) and (g) of this 486
section, revision of 1958, revised to January 1, 2025, and (E) section 3-21 487
of the general statutes, revision of 1958, revised to January 1, 2025. 488
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(2) (A) The state of Connecticut does hereby pledge to and agree with 489
the holders of any bonds, notes and other obligations issued pursuant 490
to subdivision (3) of this subsection that no other public or special act of 491
the General Assembly taking effect (i) on or after July 1, 2025, and prior 492
to July 1, 2028, (ii) subject to the provisions of subparagraph (A) of 493
subdivision (4) of this subsection, on or after July 1, 2028, and prior to 494
July 1, 2033, and (iii) subject to the provisions of subparagraph (B) of 495
subdivision (4) of this subsection, on or after July 1, 2033, and prior to 496
July 1, 2038, shall alter the obligation to comply with the provisions of 497
the sections and subsections set forth in subparagraphs (A) to (E), 498
inclusive, of subdivision (1) of this subsection, during the period for 499
which the pledge and undertaking is in effect pursuant to subdivisions 500
(3) and (4) of this subsection. 501
(B) Nothing in this subsection shall preclude such alteration (i) if and 502
when adequate provision shall be made by law for the protection of the 503
holders of such bonds, or (ii) (I) if and when the Governor declares an 504
emergency or the existence of extraordinary circumstances, in which the 505
provisions of section 4-85 are invoked, (II) at least three-fifths of the 506
members of each chamber of the General Assembly vote to alter such 507
required compliance during the fiscal year for which the emergency or 508
existence of extraordinary circumstances are determined, and (III) any 509
such alteration is for the fiscal year in progress only. 510
(3) The Treasurer shall include the pledge and undertaking described 511
in subdivisions (1) and (2) of this subsection in general obligation bonds 512
and credit revenue bonds issued on or after July 1, 2025, and prior to 513
July 1, 2027, and such pledge and undertaking shall be in effect (A) 514
through June 30, 2028, or (B) subject to the provisions of subparagraph 515
(A) of subdivision (4) of this subsection, through June 30, 2033, or (C) 516
subject to the provisions of subparagraph (B) of subdivision (4) of this 517
subsection, through June 30, 2028. Such pledge and undertaking shall 518
not apply to refunding bonds issued for bonds issued under this 519
subdivision. 520
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(4) The pledge and undertaking described in subdivisions (1) and (2) 521
of this subsection shall be in effect through the end of the period set forth 522
in subparagraph (A)(iii) of subdivision (2) of this subsection unless the 523
General Assembly adopts a resolution (A) on or after January 1, 2028, 524
but prior to July 1, 2028, not to continue such pledge and undertaking 525
beyond June 30, 2028, or (B) on or after January 1, 2033, but prior to July 526
1, 2033, not to continue such pledge and undertaking beyond June 30, 527
2033. 528
Sec. 14. Subsection (b) of section 8-395a of the general statutes is 529
repealed and the following is substituted in lieu thereof (Effective from 530
passage and applicable to income and taxable years commencing on or after 531
January 1, 2025): 532
(b) There is established a workforce housing opportunity 533
development program to be administered by the Department of 534
Housing under which individuals or entities who make cash 535
contributions to an eligible developer for an eligible workforce housing 536
opportunity development project located in a federally designated 537
opportunity zone may be allowed a credit against the tax due under 538
chapter 208 or 229 in an amount equal to [the amount specified by the 539
commissioner under this section] fifty per cent of the cash contribution. 540
Any developer of a workforce housing opportunity development 541
project shall be allowed an exemption from any fees under section 29-542
263 and any eligible workforce housing opportunity development 543
project shall be assessed using the capitalization of net income method 544
under subsection (b) of section 12-63b. 545
Sec. 15. Section 12-704c of the general statutes is repealed and the 546
following is substituted in lieu thereof (Effective from passage and 547
applicable to taxable years commencing on or after January 1, 2025): 548
(a) Any resident of this state, as defined in subdivision (1) of 549
subsection (a) of section 12-701, subject to the tax under this chapter for 550
any taxable year shall be entitled to a credit in determining the amount 551
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of tax liability under this chapter, for all or a portion, as permitted by 552
this section, of the amount of property tax, as defined in this section, first 553
becoming due and actually paid during such taxable year by such 554
person on such person's primary residence or motor vehicle in 555
accordance with the provisions of this section, provided in the case of a 556
person who files a return under the federal income tax for such taxable 557
year as an unmarried individual, a married individual filing separately 558
or a head of household, one motor vehicle shall be eligible for such 559
credit and in the case of a husband and wife who file a return under 560
federal income tax for such taxable year as married individuals filing 561
jointly, no more than two motor vehicles shall be eligible for a credit 562
under the provisions of this section. 563
(b) (1) The credit allowed under this section shall not exceed (A) for 564
taxable years commencing on or after January 1, 2011, but prior to 565
January 1, 2016, three hundred dollars; (B) for taxable years 566
commencing on or after January 1, 2016, but prior to January 1, 2022, 567
two hundred dollars; [and] (C) for taxable years commencing on or after 568
January 1, 2022, but prior to January 1, 2025, three hundred dollars; and 569
(D) for taxable years commencing on or after January 1, 2025, three 570
hundred fifty dollars. In the case of any husband and wife who file a 571
return under the federal income tax for such taxable year as married 572
individuals filing a joint return, the credit allowed, in the aggregate, 573
shall not exceed such amount for each such taxable year. 574
(2) Notwithstanding the provisions of subsection (a) of this section, 575
for the taxable years commencing January 1, 2017, to January 1, 2021, 576
inclusive, the credit under this section shall be allowed only for a 577
resident of this state (A) who has attained age sixty-five before the close 578
of the applicable taxable year, or (B) who files a return under the federal 579
income tax for the applicable taxable year validly claiming one or more 580
dependents. 581
(c) (1) (A) For taxable years commencing on or after January 1, 2011, 582
but prior to January 1, 2013, in the case of any such taxpayer who files 583
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under the federal income tax for such taxable year as an unmarried 584
individual whose Connecticut adjusted gross income exceeds fifty-six 585
thousand five hundred dollars, the amount of the credit shall be reduced 586
by fifteen per cent for each ten thousand dollars, or fraction thereof, by 587
which the taxpayer's Connecticut adjusted gross income exceeds said 588
amount. 589
(B) For taxable years commencing on or after January 1, 2013, but 590
prior to January 1, 2014, in the case of any such taxpayer who files under 591
the federal income tax for such taxable year as an unmarried individual 592
whose Connecticut adjusted gross income exceeds sixty thousand five 593
hundred dollars, the amount of the credit shall be reduced by fifteen per 594
cent for each ten thousand dollars, or fraction thereof, by which the 595
taxpayer's Connecticut adjusted gross income exceeds said amount. 596
(C) For taxable years commencing on or after January 1, 2014, but 597
prior to January 1, 2016, in the case of any such taxpayer who files under 598
the federal income tax for such taxable year as an unmarried individual 599
whose Connecticut adjusted gross income exceeds forty-seven thousand 600
five hundred dollars, the amount of the credit shall be reduced by fifteen 601
per cent for each ten thousand dollars, or fraction thereof, by which the 602
taxpayer's Connecticut adjusted gross income exceeds said amount. 603
(D) For taxable years commencing on or after January 1, 2016, but 604
prior to January 1, 2025, in the case of any such taxpayer who files under 605
the federal income tax for such taxable year as an unmarried individual 606
whose Connecticut adjusted gross income exceeds forty-nine thousand 607
five hundred dollars, the amount of the credit shall be reduced by fifteen 608
per cent for each ten thousand dollars, or fraction thereof, by which the 609
taxpayer's Connecticut adjusted gross income exceeds said amount. 610
(E) For taxable years commencing on or after January 1, 2025, in the 611
case of any such taxpayer who files under the federal income tax for 612
such taxable year as an unmarried individual whose Connecticut 613
adjusted gross income exceeds seventy thousand dollars, the amount of 614
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the credit shall be reduced by fifteen per cent for each ten thousand 615
dollars, or fraction thereof, by which the taxpayer's Connecticut 616
adjusted gross income exceeds said amount. 617
(2) [In] (A) For taxable years commencing prior to January 1, 2025, in 618
the case of any such taxpayer who files under the federal income tax for 619
such taxable year as a married individual filing separately whose 620
Connecticut adjusted gross income exceeds thirty-five thousand two 621
hundred fifty dollars, the amount of the credit shall be reduced by 622
fifteen per cent for each five thousand dollars, or fraction thereof, by 623
which the taxpayer's Connecticut adjusted gross income exceeds said 624
amount. 625
(B) For taxable years commencing on or after January 1, 2025, in the 626
case of any such taxpayer who files under the federal income tax for 627
such taxable year as a married individual filing separately whose 628
Connecticut adjusted gross income exceeds fifty thousand dollars, the 629
amount of the credit shall be reduced by fifteen per cent for each five 630
thousand dollars, or fraction thereof, by which the taxpayer's 631
Connecticut adjusted gross income exceeds said amount. 632
(3) [In] (A) For taxable years commencing prior to January 1, 2025, in 633
the case of [a] any such taxpayer who files under the federal income tax 634
for such taxable year as a head of household whose Connecticut 635
adjusted gross income exceeds fifty-four thousand five hundred dollars, 636
the amount of the credit shall be reduced by fifteen per cent for each ten 637
thousand dollars or fraction thereof, by which the taxpayer's 638
Connecticut adjusted gross income exceeds said amount. 639
(B) For taxable years commencing on or after January 1, 2025, in the 640
case of any such taxpayer who files under the federal income tax for 641
such taxable year as a head of household whose Connecticut adjusted 642
gross income exceeds eighty thousand dollars, the amount of the credit 643
shall be reduced by fifteen per cent for each ten thousand dollars or 644
fraction thereof, by which the taxpayer's Connecticut adjusted gross 645
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income exceeds said amount. 646
(4) [In] (A) For taxable years commencing prior to January 1, 2025, in 647
the case of [a] any such taxpayer who files under federal income tax for 648
such taxable year as married individuals filing jointly whose 649
Connecticut adjusted gross income exceeds seventy thousand five 650
hundred dollars, the amount of the credit shall be reduced by fifteen per 651
cent for each ten thousand dollars, or fraction thereof, by which the 652
taxpayer's Connecticut adjusted gross income exceeds said amount. 653
(B) For taxable years commencing on or after January 1, 2025, in the 654
case of any such taxpayer who files under federal income tax for such 655
taxable year as married individuals filing jointly whose Connecticut 656
adjusted gross income exceeds one hundred thousand dollars, the 657
amount of the credit shall be reduced by fifteen per cent for each ten 658
thousand dollars, or fraction thereof, by which the taxpayer's 659
Connecticut adjusted gross income exceeds said amount. 660
(d) (1) Notwithstanding the provisions of subsections (b) and (c) of 661
this section, for taxable years commencing on or after January 1, 2023, 662
for any taxpayer who paid the conveyance tax on real property at the 663
rate prescribed by subparagraph (C)(ii) of subdivision (2) of subsection 664
(b) of section 12-494, the credit allowed under this section shall not 665
exceed thirty-three and one-third per cent of the amount of the 666
conveyance tax paid in excess of one and one-quarter per cent on that 667
portion of the consideration taxed under section 12-494 that is in excess 668
of eight hundred thousand dollars, in each of the three taxable years 669
beginning with the third taxable year after the taxable year in which 670
such conveyance tax was paid. For any taxable year such taxpayer 671
claims the credit or portion thereof under this subsection, such credit 672
shall be in lieu of any credit such taxpayer may be eligible to claim under 673
subsection (b) or (c) of this section. 674
(2) If any credit allowed under this subsection or portion thereof is 675
not used because the amount of the credit exceeds the tax due and owing 676
Governor's Bill No. 1246
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by the taxpayer or the amount of property tax paid by the taxpayer, the 677
unused amount may be carried forward to each of the successive taxable 678
years until such amount is fully taken, except that in no event may any 679
amount of the credit be carried forward for a period of more than six 680
taxable years. 681
(e) The credit allowed under this section shall be available for any 682
person leasing a motor vehicle pursuant to a written agreement for a 683
term of more than one year. Such lessee shall be entitled to the credit in 684
accordance with the provisions of this section for the taxes actually paid 685
by the lessor or lessee on such leased vehicle, provided the lessee was 686
lawfully in possession of the motor vehicle at such time when the taxes 687
first became due. The lessor shall provide the lessee with documentation 688
establishing, to the satisfaction of the Commissioner of Revenue 689
Services, the amount of property tax paid during the time period in 690
which the lessee was lawfully in possession of the motor vehicle. The 691
lessor of the motor vehicle shall not be entitled to a credit under the 692
provisions of this section. 693
(f) The credit may only be used to reduce a qualifying taxpayer's tax 694
liability for the year for which such credit is applicable and shall not be 695
used to reduce such tax liability to less than zero. 696
(g) The amount of tax due pursuant to sections 12-705 and 12-722 697
shall be calculated without regard to this credit. 698
(h) For the purposes of this section: (1) "Property tax" means the 699
amount of property tax exclusive of any interest, fees or charges thereon 700
for which a taxpayer is liable, or in the case of any husband and wife 701
who file a return under the federal income tax for such taxable year as 702
married individuals filing a joint return, for which the husband or wife 703
or both are liable, to a Connecticut political subdivision on the 704
taxpayer's primary residence or motor vehicles; (2) "motor vehicle" 705
means a motor vehicle, as defined in section 14-1, that is privately 706
owned or leased; and (3) property tax first becomes due, if due and 707
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payable in a single installment, on the date designated by the legislative 708
body of the municipality as the date on which such installment shall be 709
due and payable and, if due and payable in two or more installments, 710
on the date designated by the legislative body of the municipality as the 711
date on which such installment shall be due and payable or, at the 712
election of the taxpayer, on the date designated by the legislative body 713
of the municipality as the date on which any earlier installment of such 714
tax shall be due and payable. 715
Sec. 16. Section 12-263q of the general statutes is repealed and the 716
following is substituted in lieu thereof (Effective July 1, 2026, and 717
applicable to calendar quarters commencing on or after July 1, 2026): 718
(a) (1) For each calendar quarter commencing on or after July 1, 2017, 719
each hospital shall pay a tax on the total net revenue received by such 720
hospital for the provision of inpatient hospital services and outpatient 721
hospital services. 722
(A) (i) On and after July 1, 2017, through June 30, 2026, the rate of tax 723
for the provision of inpatient hospital services shall be six per cent of 724
each hospital's audited net revenue for fiscal year 2016 attributable to 725
inpatient hospital services. [Such rate shall apply for fiscal years 726
commencing on or after July 1, 2026, unless modified through any 727
provision of the general statutes.] 728
(ii) On and after July 1, 2026, the rate of tax for the provision of 729
inpatient hospital services shall be six per cent of each hospital's audited 730
net revenue for the applicable federal fiscal year attributable to inpatient 731
hospital services. 732
(B) (i) On and after July 1, 2017, and prior to July 1, 2019, the rate of 733
tax for the provision of outpatient hospital services shall be nine 734
hundred million dollars less the total tax imposed on all hospitals for 735
the provision of inpatient hospital services, which sum shall be divided 736
by the total audited net revenue for fiscal year 2016 attributable to 737
outpatient hospital services, of all hospitals that are required to pay such 738
Governor's Bill No. 1246
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tax, resulting in an effective rate of twelve and three thousand three 739
hundred twenty-five ten thousandths (12.3325) per cent of each 740
hospital's audited net revenue for fiscal year 2016 attributable to 741
outpatient hospital services. 742
(ii) On and after July 1, 2019, and prior to July 1, 2020, the rate of tax 743
for the provision of outpatient hospital services shall be eight hundred 744
ninety million dollars less the total tax imposed on all hospitals for the 745
provision of inpatient hospital services, which sum shall be divided by 746
the total audited net revenue for fiscal year 2016 attributable to 747
outpatient hospital services, of all hospitals that are required to pay such 748
tax, resulting in an effective rate of twelve and nine hundred forty-two 749
ten thousandths (12.0942) per cent of each hospital's audited net revenue 750
for fiscal year 2016 attributable to outpatient hospital services, subject to 751
any hospital dissolutions or cessation of operations pursuant to 752
subparagraph (D) of this subdivision or disallowed exemptions 753
pursuant to subsections (b) and (c) of this section. 754
(iii) On and after July 1, 2020, and prior to July 1, 2021, the rate of tax 755
for the provision of outpatient hospital services shall be eight hundred 756
eighty-two million dollars less the total tax imposed on all hospitals for 757
the provision of inpatient hospital services, which sum shall be divided 758
by the total audited net revenue for fiscal year 2016 attributable to 759
outpatient hospital services, of all hospitals that are required to pay such 760
tax, resulting in an effective rate of eleven and seven thousand five 761
hundred three ten thousandths (11.7503) per cent of each hospital's 762
audited net revenue for fiscal year 2016 attributable to outpatient 763
hospital services, subject to any hospital dissolutions or cessation of 764
operations pursuant to subparagraph (D) of this subdivision or 765
disallowed exemptions pursuant to subsections (b) and (c) of this 766
section. 767
(iv) On and after July 1, 2021, and prior to July 1, 2025, the rate of tax 768
for the provision of outpatient hospital services shall be eight hundred 769
fifty million dollars less the total tax imposed on all hospitals for the 770
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provision of inpatient hospital services, which sum shall be divided by 771
the total audited net revenue for fiscal year 2016 attributable to 772
outpatient hospital services, of all hospitals that are required to pay such 773
tax, resulting in an effective rate of eleven and nine hundred seventy-six 774
ten thousandths (11.0976) per cent of each hospital's audited net revenue 775
for fiscal year 2016 attributable to outpatient hospital services, subject to 776
any hospital dissolutions or cessation of operations pursuant to 777
subparagraph (D) of this subdivision or disallowed exemptions 778
pursuant to subsections (b) and (c) of this section. 779
(v) On and after July 1, 2025, and prior to July 1, 2026, the rate of tax 780
for the provision of outpatient hospital services shall be eight hundred 781
twenty million dollars less the total tax imposed on all hospitals for the 782
provision of inpatient hospital services, which sum shall be divided by 783
the total audited net revenue for fiscal year 2016 attributable to 784
outpatient hospital services, of all hospitals that are required to pay such 785
tax, resulting in an effective rate of ten and four thousand eight hundred 786
fifty-eight ten thousandths (10.4858) per cent of each hospital's audited 787
net revenue for fiscal year 2016 attributable to outpatient hospital 788
services, subject to any hospital dissolutions or cessation of operations 789
pursuant to subparagraph (D) of this subdivision or disallowed 790
exemptions pursuant to subsections (b) and (c) of this section. [The rate 791
set forth in this clause shall apply for fiscal years commencing on or after 792
July 1, 2026, unless modified through any provision of the general 793
statutes.] 794
(vi) (I) On and after July 1, 2026, the rate of tax for the provision of 795
outpatient hospital services shall be equal to the amount specified under 796
clause (vi)(II) of this subparagraph less the total tax imposed on all 797
hospitals for the provision of inpatient hospital services, which sum 798
shall be divided by the total audited net revenue for the applicable 799
federal fiscal year attributable to outpatient hospital services, of all 800
hospitals that are required to pay such tax, subject to any hospital 801
dissolutions or cessation of operations pursuant to subparagraph (D) of 802
this subdivision or disallowed exemptions pursuant to subsections (b) 803
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and (c) of this section. 804
(II) For the state fiscal year commencing July 1, 2026, the amount shall 805
be nine hundred sixty million dollars. For the state fiscal year 806
commencing July 1, 2027, and each state fiscal year thereafter, such 807
amount shall be increased by twenty-five million dollars from the prior 808
state fiscal year. 809
(C) (i) (I) For each state fiscal year commencing on or after July 1, 810
2019, and prior to July 1, 2026, the total audited net revenue for fiscal 811
year 2016 attributable to inpatient hospital services, of all hospitals that 812
are required to pay the tax under this section, shall be five billion ninety-813
seven million eight hundred twenty thousand one hundred ninety-814
seven dollars, subject to any hospital dissolutions or cessation of 815
operations pursuant to subparagraph (D) of this subdivision or 816
disallowed exemptions pursuant to subsections (b) and (c) of this 817
section. 818
(II) For each state fiscal year commencing on or after July 1, 2026, the 819
total audited net revenue for the applicable federal fiscal year 820
attributable to inpatient hospital services, of all hospitals that are 821
required to pay the tax under this section, shall be the total amount of 822
net revenue attributable to inpatient hospital services reported to the 823
commissioner for the applicable federal fiscal year by all hospitals 824
subject to the tax or, if applicable, as adjusted by the commissioner, in 825
accordance with the provisions of subparagraph (A) of subdivision (4) 826
of this subsection, subject to any hospital dissolutions or cessation of 827
operations pursuant to subparagraph (D) of this subdivision, 828
disallowed exemptions pursuant to subsections (b) and (c) of this section 829
or the provisions of subdivision (4) of this subsection. 830
(ii) (I) For the state fiscal year commencing on or after July 1, 2019, 831
and prior to July 1, 2020, the total audited net revenue for fiscal year 832
2016 attributable to outpatient hospital services, of all hospitals that are 833
required to pay the tax under this section shall be four billion eight 834
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hundred twenty-nine million eight hundred fifty-nine thousand three 835
hundred ninety-nine dollars, subject to any hospital dissolutions or 836
cessation of operations pursuant to subparagraph (D) of this 837
subdivision or disallowed exemptions pursuant to subsections (b) and 838
(c) of this section. 839
(II) For each state fiscal year commencing on or after July 1, 2020, and 840
prior to July 1, 2026, the total audited net revenue for fiscal year 2016 841
attributable to outpatient hospital services, of all hospitals that are 842
required to pay the tax under this section, shall be four billion nine 843
hundred three million one hundred twenty-seven thousand one 844
hundred thirty-three dollars, subject to any hospital dissolutions or 845
cessation of operations pursuant to subparagraph (D) of this 846
subdivision or disallowed exemptions pursuant to subsections (b) and 847
(c) of this section. 848
(III) For each state fiscal year commencing on or after July 1, 2026, the 849
total audited net revenue for the applicable federal fiscal year 850
attributable to outpatient hospital services, of all hospitals that are 851
required to pay the tax under this section, shall be the total amount of 852
net revenue attributable to outpatient hospital services reported to the 853
commissioner for the applicable federal fiscal year by all hospitals 854
subject to the tax or, if applicable, as adjusted by the commissioner, in 855
accordance with the provisions of subparagraph (A) of subdivision (4) 856
of this subsection, subject to any hospital dissolutions or cessation of 857
operations pursuant to subparagraph (D) of this subdivision, 858
disallowed exemptions pursuant to subsections (b) and (c) of this section 859
or the provisions of subdivision (4) of this subsection. 860
(D) (i) If a hospital or hospitals subject to the tax imposed under this 861
subdivision merge, consolidate, are acquired or otherwise reorganize, 862
the surviving hospital shall assume and be liable for the total tax 863
imposed under this subdivision on the merged, consolidated, acquired 864
or reorganized hospitals, including any outstanding liabilities from 865
periods prior to such merger, consolidation, acquisition or 866
Governor's Bill No. 1246
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reorganization. 867
(ii) If a hospital ceases to operate as a hospital for any reason other 868
than a merger, consolidation, acquisition or reorganization, or ceases for 869
any reason to be subject to the tax imposed under this subdivision, the 870
amount of tax due from each taxpayer under this subdivision shall not 871
be recalculated to take into account such occurrence for the state fiscal 872
year in which the hospital dissolves or ceases to operate. The amount of 873
tax that would be due from the dissolved hospital after its dissolution 874
or cessation of operations shall not be collected by the commissioner for 875
the state fiscal year in which such hospital dissolves or ceases to operate. 876
In the next succeeding state fiscal year after the hospital dissolves or 877
ceases to operate and in each subsequent state fiscal year, the total 878
audited net revenue for the applicable federal fiscal year [2016] shall be 879
[reduced by] adjusted to exclude such hospital's audited net revenue for 880
the applicable federal fiscal year [2016] and the effective rate of the tax 881
due under this section shall be adjusted to ensure that the total amount 882
of such tax to be collected under subparagraphs (A) and (B) of this 883
subdivision is redistributed among the surviving hospitals in 884
proportion to the reduced total audited net revenue for the applicable 885
federal fiscal year [2016] attributable to inpatient hospital services and 886
outpatient hospital services, of all hospitals. 887
(E) (i) For each state fiscal year commencing on or after July 1, 2026, 888
if the Commissioner of Social Services determines for any fiscal year that 889
the effective rate of tax for the tax imposed on net revenue for the 890
provision of inpatient hospital services exceeds the rate permitted under 891
the provisions of 42 CFR 433.68(f), as amended from time to time, the 892
amount of tax collected that exceeds the permissible amount shall be 893
refunded to hospitals, in proportion to the amount of net revenue for 894
the provision of inpatient hospital services upon which the hospitals 895
were taxed. The effective rate of tax shall be calculated by comparing 896
the amount of tax paid by hospitals on net revenue for the provision of 897
inpatient hospital services in a state fiscal year with the amount of net 898
revenue received by hospitals subject to the tax for the provision of 899
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inpatient hospital services for the equivalent fiscal year. 900
(ii) On or before July 1, 2026, and annually thereafter, each hospital 901
subject to the tax imposed under this subdivision shall report to the 902
Commissioner of Social Services, in the manner prescribed by and on 903
forms provided by said commissioner, the amount of tax paid pursuant 904
to this subsection by such hospital and the amount of net revenue 905
received by such hospital for the provision of inpatient hospital services, 906
in the state fiscal year commencing two years prior to each such 907
reporting date. Not later than ninety days after said commissioner 908
receives completed reports from all hospitals required to submit such 909
reports, said commissioner shall notify the Commissioner of Revenue 910
Services of the amount of any refund due each hospital to be in 911
compliance with 42 CFR 433.68(f), as amended from time to time. Not 912
later than thirty days after receiving such notice, the Commissioner of 913
Revenue Services shall notify the Comptroller of the amount of each 914
such refund and the Comptroller shall draw an order on the Treasurer 915
for payment of each such refund. No interest shall be added to any 916
refund issued pursuant to this subparagraph. 917
(2) Except as provided in subdivision (3) of this subsection, each 918
hospital subject to the tax imposed under subdivision (1) of this 919
subsection shall be required to pay the total amount due in four 920
quarterly payments consistent with section 12-263s, as amended by this 921
act, with the first quarter commencing with the first day of each state 922
fiscal year and the last quarter ending on the last day of each state fiscal 923
year. Hospitals shall make all payments required under this subsection 924
in accordance with procedures established by and on forms provided 925
by the commissioner. 926
(3) (A) For the state fiscal year commencing July 1, 2017, each hospital 927
required to pay tax on inpatient hospital services or outpatient hospital 928
services shall make an estimated tax payment on December 15, 2017, 929
which estimated payment shall be equal to one hundred thirty-three per 930
cent of the tax due under chapter 211a for the period ending June 30, 931
Governor's Bill No. 1246
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2017. If a hospital was not required to pay tax under chapter 211a on 932
either inpatient hospital services or outpatient hospital services, such 933
hospital shall make its estimated payment based on its unaudited net 934
patient revenue. 935
(B) Each hospital required to pay tax pursuant to this subdivision on 936
inpatient hospital services or outpatient hospital services shall pay the 937
remaining balance determined to be due in two equal payments, which 938
shall be due on April 30, 2018, and July 31, 2018, respectively. 939
(C) (i) (I) For each state fiscal year commencing on or after July 1, 940
2017, and prior to July 1, 2026, each hospital required to pay tax on 941
inpatient hospital services or outpatient hospital services shall calculate 942
the amount of tax due on forms prescribed by the commissioner by 943
multiplying the applicable rate set forth in subdivision (1) of this 944
subsection by its audited net revenue for fiscal year 2016. 945
(II) For each state fiscal year commencing on or after July 1, 2026, each 946
hospital required to pay tax on inpatient hospital services or outpatient 947
hospital services shall calculate the amount of tax due on forms 948
prescribed by the commissioner. 949
(ii) For the state fiscal year commencing July 1, 2019, the payment 950
made for the period ending September 30, 2019, by each hospital 951
required to pay tax on inpatient hospital services or outpatient hospital 952
services shall be considered an estimated payment for purposes of the 953
tax due for said state fiscal year. Each hospital required to pay the tax 954
under this section on inpatient hospital services or outpatient hospital 955
services shall pay the remaining balance due in three equal payments, 956
which shall be due on January 31, 2020, April 30, 2020, and July 31, 2020, 957
respectively. 958
(D) The commissioner shall apply any payment made by a hospital 959
in connection with the tax under chapter 211a for the period ending 960
September 30, 2017, as a partial payment of such hospital's estimated tax 961
payment due on December 15, 2017, under subparagraph (A) of this 962
Governor's Bill No. 1246
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subdivision. The commissioner shall return to a hospital any credit 963
claimed by such hospital in connection with the tax imposed under 964
chapter 211a for the period ending September 30, 2017, for assignment 965
as provided under section 12-263s, as amended by this act. 966
(4) (A) (i) Each hospital required to pay tax on inpatient hospital 967
services or outpatient hospital services shall submit to the commissioner 968
such information as the commissioner requires in order to calculate the 969
audited net inpatient revenue for fiscal year 2016, the audited net 970
outpatient revenue for fiscal year 2016 and the audited net revenue for 971
fiscal year 2016 of all such health care providers. Such information shall 972
be provided to the commissioner not later than January 1, 2018. The 973
commissioner shall make additional requests for information as 974
necessary to fully audit each hospital's net revenue. Upon completion of 975
the commissioner's examination, the commissioner shall notify, prior to 976
February 28, 2018, each hospital of its audited net inpatient revenue for 977
fiscal year 2016, audited net outpatient revenue for fiscal year 2016 and 978
audited net revenue for fiscal year 2016. 979
(ii) (I) Not later than January 1, 2026, and January 1, 2029, and 980
quadrennially thereafter, each hospital required to pay tax on inpatient 981
hospital services or outpatient hospital services shall submit to the 982
commissioner such information as the commissioner requires in order 983
to calculate, for the applicable federal fiscal year, the audited net 984
inpatient revenue, the audited net outpatient revenue and the audited 985
net revenue of all such hospitals. The amounts reported by each hospital 986
shall be deemed accepted on the first day of the state fiscal year, 987
provided the commissioner has not initiated an audit of the hospital 988
before such first day. 989
(II) If the commissioner initiates an audit of a hospital, such hospital 990
shall comply with all additional requests by the commissioner for 991
information necessary to enable the commissioner to fully audit the 992
hospital within fourteen days of the date the commissioner requests 993
such information. 994
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(III) The commissioner shall issue any notice setting forth additional 995
audited net revenue not later than the first day of the state fiscal year. 996
Such additional audited net revenue shall be final fourteen days after 997
the date such notice is mailed to the taxpayer, except for any amounts 998
as to which the taxpayer files a written protest with the commissioner. 999
If a protest is filed, the commissioner shall reconsider the additional 1000
audited net revenue and, if the taxpayer or the taxpayer's authorized 1001
representative has requested a hearing, shall grant or deny such hearing. 1002
The commissioner shall mail notice of the commissioner's determination 1003
to the taxpayer, which notice shall briefly set forth the commissioner's 1004
findings of fact and the basis of the commissioner's decision in each case 1005
decided adversely, in whole or in part, to the taxpayer. The 1006
commissioner's action on the taxpayer's protest shall be final upon the 1007
expiration of one month from the date the commissioner mails the notice 1008
of the commissioner's determination to the taxpayer, unless the 1009
taxpayer seeks judicial review of such determination within such 1010
period. 1011
(IV) If any protest or appeal is pending on the first day of the next 1012
succeeding state fiscal year, the amounts reported by the protesting or 1013
appealing taxpayer shall be used to tentatively calculate the tax due 1014
under this section until such protest or appeal is finally resolved. If any 1015
amount is revised pursuant to such protest or appeal from the amount 1016
originally reported by a hospital, the commissioner shall recalculate for 1017
each hospital the amounts due under this section and shall issue 1018
assessments or refunds, as applicable, with respect to any affected 1019
calendar quarter. 1020
(V) A notice under this clause shall not be required for any hospital 1021
for which an audit has not been issued. 1022
(B) Any hospital that fails to provide the requested information by 1023
the dates specified in subparagraph (A) of this subdivision or fails to 1024
comply with a request for additional information made under this 1025
subdivision shall be subject to a penalty of one thousand dollars per day 1026
Governor's Bill No. 1246
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for each day the hospital fails to provide the requested information or 1027
additional information. 1028
(C) The commissioner may engage an independent auditor to assist 1029
in the performance of the commissioner's duties and responsibilities 1030
under this subdivision. 1031
(5) Net revenue derived from providing a health care item or service 1032
to a patient shall be taxed only one time under this section. 1033
(6) (A) For purposes of this section: 1034
(i) "Audited net inpatient revenue for fiscal year 2016" means the 1035
amount of revenue that the commissioner determines, in accordance 1036
with federal law, that a hospital received for the provision of inpatient 1037
hospital services during the 2016 federal fiscal year; 1038
(ii) "Audited net outpatient revenue for fiscal year 2016" means the 1039
amount of revenue that the commissioner determines, in accordance 1040
with federal law, that a hospital received for the provision of outpatient 1041
hospital services during the 2016 federal fiscal year; [and] 1042
(iii) "Audited net revenue for fiscal year 2016" means net revenue, as 1043
reported in each hospital's audited financial statements, less the amount 1044
of revenue that the commissioner determines, in accordance with 1045
federal law, that a hospital received from other than the provision of 1046
inpatient hospital services and outpatient hospital services. The total 1047
audited net revenue for fiscal year 2016 shall be the sum of all audited 1048
net revenue for the 2016 fiscal year for all hospitals required to pay tax 1049
on inpatient hospital services and outpatient hospital services; 1050
(iv) "Audited net inpatient revenue for the applicable federal fiscal 1051
year" means the amount of revenue that a hospital reports to the 1052
commissioner that such hospital received for the provision of inpatient 1053
hospital services during the applicable federal fiscal year, subject to the 1054
provisions of subdivision (4) of subsection (a) of this section; 1055
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(v) "Audited net outpatient revenue for the applicable federal fiscal 1056
year" means the amount of revenue that a hospital reports to the 1057
commissioner that such hospital received for the provision of outpatient 1058
hospital services during the applicable federal fiscal year, subject to the 1059
provisions of subdivision (4) of subsection (a) of this section; 1060
(vi) "Audited net revenue for the applicable federal fiscal year" means 1061
net revenue, as reported in each hospital's audited financial statements, 1062
less the amount of revenue a hospital received from other than the 1063
provision of inpatient hospital services and outpatient hospital services. 1064
The total audited net revenue shall be the sum of all audited net revenue 1065
for the applicable federal fiscal year for all hospitals required to pay tax 1066
on inpatient hospital services and outpatient hospital services; and 1067
(vii) "Applicable federal fiscal year" means (I) for state fiscal years 1068
commencing on or after July 1, 2026, and prior to July 1, 2029, federal 1069
fiscal year 2024, (II) for state fiscal years commencing on or after July 1, 1070
2029, and prior to July 1, 2033, federal fiscal year 2027, and (III) for the 1071
periods commencing with the state fiscal year commencing July 1, 2033, 1072
and quadrennially thereafter, the federal fiscal year that concluded in 1073
the calendar year that is two years prior to the start of such quadrennial 1074
period. 1075
(B) For purposes of this section, if a hospital's audited financial 1076
statements for the applicable federal fiscal year [2016] does not report 1077
revenue for the entire fiscal year, such hospital's audited net revenue for 1078
the applicable federal fiscal year [2016] shall be calculated by projecting 1079
the amount of revenue such hospital would have received for the entire 1080
fiscal year based proportionally on the audited net revenue reported on 1081
its audited financial statements. 1082
(C) Audited net inpatient revenue and audited net outpatient 1083
revenue shall be based on information provided by each hospital 1084
required to pay tax on inpatient hospital services or outpatient hospital 1085
services. 1086
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(b) (1) The Commissioner of Social Services shall seek approval from 1087
the Centers for Medicare and Medicaid Services to exempt from the net 1088
revenue tax imposed under subsection (a) of this section the following: 1089
(A) Specialty hospitals; (B) children's general hospitals; and (C) 1090
hospitals operated exclusively by the state other than a short-term 1091
general hospital operated by the state as a receiver pursuant to chapter 1092
920. Any hospital for which the Centers for Medicare and Medicaid 1093
Services grants an exemption shall be exempt from the net revenue tax 1094
imposed under subsection (a) of this section. Any hospital for which the 1095
Centers for Medicare and Medicaid Services denies an exemption shall 1096
be deemed to be a hospital for purposes of this section and shall be 1097
required to pay the net revenue tax imposed under subsection (a) of this 1098
section on inpatient hospital services and outpatient hospital services at 1099
the same effective rates set forth in subsection (a) of this section. 1100
(2) Each hospital shall provide to the Commissioner of Social 1101
Services, upon request, such information as said commissioner may 1102
require to make any computations necessary to seek approval for 1103
exemption under this subsection. 1104
(3) As used in this subsection, (A) "specialty hospital" means a health 1105
care facility, as defined in section 19a-630, other than a facility licensed 1106
by the Department of Public Health as a short-term general hospital or 1107
a short-term children's hospital. "Specialty hospital" includes, but is not 1108
limited to, a psychiatric hospital or a chronic disease hospital, and (B) 1109
"children's general hospital" means a health care facility, as defined in 1110
section 19a-630, that is licensed by the Department of Public Health as a 1111
short-term children's hospital. "Children's general hospital" does not 1112
include a specialty hospital. 1113
(c) (1) (A) For each state fiscal year commencing on or after July 1, 1114
2017, and prior to July 1, 2020, the Commissioner of Social Services shall 1115
seek approval from the Centers for Medicare and Medicaid Services to 1116
exempt financially distressed hospitals from the net revenue tax 1117
imposed on outpatient hospital services. Any such hospital for which 1118
Governor's Bill No. 1246
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the Centers for Medicare and Medicaid Services grants an exemption 1119
shall be exempt from the net revenue tax imposed on outpatient hospital 1120
services under subsection (a) of this section. Any hospital for which the 1121
Centers for Medicare and Medicaid Services denies an exemption shall 1122
be required to pay the net revenue tax imposed on outpatient hospital 1123
services under subsection (a) of this section. 1124
(B) For purposes of this subdivision, "financially distressed hospital" 1125
means a hospital that has experienced over the five-year period from 1126
October 1, 2011, through September 30, 2016, an average net loss of more 1127
than five per cent of aggregate revenue. A hospital has an average net 1128
loss of more than five per cent of aggregate revenue if such a loss is 1129
reflected in the applicable years of financial reporting that have been 1130
made available by the Health Systems Planning Unit of the Office of 1131
Health Strategy for such hospital in accordance with section 19a-670. 1132
Upon said commissioner's receipt of a determination by the Centers for 1133
Medicare and Medicaid Services that a hospital is not exempt, the total 1134
audited net revenue from the provision of outpatient hospital services 1135
for fiscal year 2016 shall be increased by such hospital's audited net 1136
revenue from the provision of outpatient hospital services for fiscal year 1137
2016 and the effective rate of the tax due under this section shall be 1138
adjusted to ensure that the total amount of such tax to be collected under 1139
subsection (a) of this section is redistributed, commencing with the 1140
calendar quarter next succeeding the date of the determination by the 1141
Centers for Medicare and Medicaid Services. 1142
(2) (A) For each state fiscal year commencing on or after July 1, 2020, 1143
the Commissioner of Social Services shall seek approval from the 1144
Centers for Medicare and Medicaid Services to exempt sole community 1145
hospitals from the net revenue tax imposed on outpatient hospital 1146
services. Any such hospital for which the Centers for Medicare and 1147
Medicaid Services grants an exemption shall be exempt from the net 1148
revenue tax imposed on outpatient hospital services under subsection 1149
(a) of this section. Any hospital for which the Centers for Medicare and 1150
Medicaid Services denies an exemption shall be required to pay the net 1151
Governor's Bill No. 1246
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revenue tax imposed on outpatient hospital services under subsection 1152
(a) of this section. 1153
(B) For purposes of this subdivision, "sole community hospital" 1154
means a hospital that is classified by the Centers for Medicare and 1155
Medicaid Services for purposes of Medicare as a sole community 1156
hospital under 42 CFR 412.92. Upon said commissioner's receipt of a 1157
determination by the Centers for Medicare and Medicaid Services that 1158
a hospital is not exempt, the total audited net revenue from the 1159
provision of outpatient hospital services for the applicable federal fiscal 1160
year [2016] shall be increased by such hospital's audited net revenue 1161
from the provision of outpatient hospital services for the applicable 1162
federal fiscal year [2016] and the effective rate of the tax due under this 1163
section shall be adjusted to ensure that the total amount of such tax to 1164
be collected under subsection (a) of this section is redistributed, 1165
commencing with the calendar quarter next succeeding the date of the 1166
determination by the Centers for Medicare and Medicaid Services. 1167
(3) Upon receipt of a determination by the Centers for Medicare and 1168
Medicaid Services under this subsection that a hospital is not exempt, 1169
said commissioner shall notify all hospitals subject to the tax under this 1170
section of such determination, the corresponding increase to the total 1171
audited net revenue for the applicable federal fiscal year [2016] and the 1172
change in any effective rate of the tax to be collected under subsection 1173
(a) of this section. [through the state fiscal year 2026.] Such notice shall 1174
be provided prior to the end of the calendar quarter next succeeding the 1175
date of the determination by the Centers for Medicare and Medicaid 1176
Services. If a state fiscal year has commenced when such determination 1177
is made, the adjusted audited net revenue for the applicable federal 1178
fiscal year [2016] and the change in any effective rate of the tax to be 1179
collected under subsection (a) of this section shall be prorated to take 1180
into account the amount of the tax already paid during the [applicable] 1181
state fiscal year. 1182
(d) The commissioner shall issue guidance regarding the 1183
Governor's Bill No. 1246
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administration of the tax on inpatient hospital services and outpatient 1184
hospital services. Such guidance shall be issued upon completion of a 1185
study of the applicable federal law governing the administration of tax 1186
on inpatient hospital services and outpatient hospital services. The 1187
commissioner shall conduct such study in collaboration with the 1188
Commissioner of Social Services, the Secretary of the Office of Policy 1189
and Management, the Connecticut Hospital Association and the 1190
hospitals subject to the tax imposed on inpatient hospital services and 1191
outpatient hospital services. 1192
(e) (1) The commissioner shall determine, in consultation with the 1193
Commissioner of Social Services, the Secretary of the Office of Policy 1194
and Management, the Connecticut Hospital Association and the 1195
hospitals subject to the tax imposed on inpatient hospital services and 1196
outpatient hospital services, if there is any underreporting of revenue 1197
on hospitals' audited financial statements. Such consultation shall only 1198
be as authorized under section 12-15. The commissioner shall issue 1199
guidance, if necessary, to address any such underreporting. 1200
(2) If the commissioner determines, in accordance with this 1201
subsection, that a hospital underreported net revenue on its audited 1202
financial statements, the amount of underreported net revenue shall be 1203
added to the amount of net revenue reported on such hospital's audited 1204
financial statements so as to comply with federal law and the revised 1205
net revenue amount shall be used for purposes of calculating the 1206
amount of tax owed by such hospital under this section. For purposes 1207
of this subsection, "underreported net revenue" means any revenue of a 1208
hospital subject to the tax imposed under this section that is required to 1209
be included in net revenue from the provision of inpatient hospital 1210
services and net revenue from the provision of outpatient hospital 1211
services to comply with 42 CFR 433.56, as amended from time to time, 1212
42 CFR 433.68, as amended from time to time, and Section 1903(w) of 1213
the Social Security Act, as amended from time to time, but that was not 1214
reported on such hospital's audited financial statements. Underreported 1215
net revenue shall only include revenue of the hospital subject to such 1216
Governor's Bill No. 1246
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tax. 1217
(f) On or before November 15, 2026, and quarterly thereafter, the 1218
commissioner shall report to the Commissioner of Social Services and 1219
the Secretary of the Office of Policy and Management the amount of tax 1220
paid under this section by each hospital for the most recently completed 1221
calendar quarter and the amount of any delinquent tax, plus penalty 1222
and interest thereon, owed by a hospital and due under this section. 1223
(g) Nothing in this section shall affect the commissioner's obligations 1224
under section 12-15 regarding disclosure and inspection of returns and 1225
return information. 1226
[(g)] (h) The provisions of section 17b-8 shall not apply to any 1227
exemption or exemptions sought by the Commissioner of Social 1228
Services from the Centers for Medicare and Medicaid Services under 1229
this section. 1230
Sec. 17. Subsection (b) of section 12-263s of the general statutes is 1231
repealed and the following is substituted in lieu thereof (Effective July 1, 1232
2026, and applicable to calendar quarters commencing on or after July 1, 2026): 1233
(b) [(1)] Each taxpayer doing business in this state shall, on or before 1234
the last day of January, April, July and October of each year, render to 1235
the commissioner a quarterly return, on forms prescribed or furnished 1236
by the commissioner and signed by one of the taxpayer's principal 1237
officers, stating specifically the name and location of such taxpayer, the 1238
amount of its net patient revenue or resident days during the calendar 1239
quarter ending on the last day of the preceding month and such other 1240
information as the commissioner deems necessary for the proper 1241
administration of this section and the state's Medicaid program. Except 1242
as provided in subdivision (2) of this subsection, the taxes and fees 1243
imposed under section 12-263q, as amended by this act, or 12-263r shall 1244
be due and payable on the due date of such return. Each taxpayer shall 1245
be required to file such return electronically with the department and to 1246
make such payment by electronic funds transfer in the manner provided 1247
Governor's Bill No. 1246
LCO No. 4344 41 of 93
by chapter 228g, irrespective of whether the taxpayer would have 1248
otherwise been required to file such return electronically or to make 1249
such payment by electronic funds transfer under the provisions of said 1250
chapter. 1251
[(2) (A) A taxpayer may file, on or before the due date of a payment 1252
of tax or fee imposed under section 12-263q or 12-263r, a request for a 1253
reasonable extension of time for such payment for reasons of undue 1254
hardship. Undue hardship shall be demonstrated by a showing that 1255
such taxpayer is at substantial risk of defaulting on a bond covenant or 1256
similar obligation if such taxpayer were to make payment on the due 1257
date of the amount for which the extension is requested. Such request 1258
shall be filed on forms prescribed by the commissioner and shall include 1259
complete information of such taxpayer's inability, due to undue 1260
hardship, to make payment of the tax or fee on or before the due date of 1261
such payment. The commissioner shall not grant any extension for a 1262
general statement of hardship by the taxpayer or for the convenience of 1263
the taxpayer. 1264
(B) The commissioner may grant an extension if the commissioner 1265
determines an undue hardship exists. Such extension shall not exceed 1266
three months from the original due date of the payment, except that the 1267
commissioner may grant an additional extension not exceeding three 1268
months from the initial extended due date of the payment (i) upon the 1269
filing of a subsequent request by the taxpayer on or before the extended 1270
due date of the payment, on forms prescribed by the commissioner, and 1271
(ii) upon a showing of extraordinary circumstances, as determined by 1272
the commissioner. 1273
(3) If the commissioner grants an extension pursuant to subdivision 1274
(2) of this subsection, no penalty shall be imposed and no interest shall 1275
accrue during the period of time for which an extension is granted if the 1276
taxpayer pays the tax or fee due on or before the extended due date of 1277
the payment. If the taxpayer does not pay such tax or fee by the extended 1278
due date, a penalty shall be imposed in accordance with subsection (c) 1279
Governor's Bill No. 1246
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of this section and interest shall begin to accrue at a rate of one per cent 1280
per month for each month or fraction thereof from the extended due 1281
date of such tax or fee until the date of payment.] 1282
Sec. 18. Subsection (c) of section 17b-239e of the general statutes is 1283
repealed and the following is substituted in lieu thereof (Effective July 1, 1284
2026): 1285
(c) (1) [The] From July 1, 2019, through June 30, 2026, the department 1286
shall distribute supplemental payments to applicable hospitals in 1287
accordance with the settlement agreement, including any court order 1288
issued in accordance with the provisions of section 12-263z. The 1289
commissioner shall diligently pursue the federal approvals required for 1290
the supplemental pools and payments set forth in this section. 1291
(2) To the extent required by the settlement agreement, including any 1292
court order issued in accordance with the provisions of section 12-263z, 1293
the Department of Social Services shall pay Medicaid supplemental 1294
payments to nongovernmental licensed short-term general hospitals 1295
located in the state as follows: (A) For the fiscal years ending June 30, 1296
2020, and June 30, 2021, five hundred forty-eight million three hundred 1297
thousand dollars in each such fiscal year; and (B) for the fiscal years 1298
ending June 30, 2022, through June 30, 2026, five hundred sixty-eight 1299
million three hundred thousand dollars in each such fiscal year. [For 1300
fiscal years commencing on and after July 1, 2026, the total amount of 1301
supplemental payments paid to such hospitals shall continue at the level 1302
in effect for the prior fiscal year unless modified through any provision 1303
of the general statutes or appropriations act.] 1304
(3) (A) For the fiscal year commencing July 1, 2026, the Department 1305
of Social Services shall pay Medicaid supplemental payments to 1306
nongovernmental licensed short-term general hospitals located in the 1307
state in the amount of seven hundred eight million three hundred 1308
thousand dollars. For fiscal years commencing on or after July 1, 2027, 1309
the total amount of such supplemental payments paid to such hospitals 1310
Governor's Bill No. 1246
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each fiscal year shall be increased twenty-five million dollars over the 1311
total amount of such supplemental payments paid to such hospitals in 1312
the immediately preceding fiscal year, provided such supplemental 1313
payments shall not be increased for any fiscal year unless the total 1314
amount collected for the immediately preceding fiscal year from the tax 1315
imposed on inpatient hospital services and outpatient hospital services 1316
under section 12-263q, as amended by this act, across all hospitals 1317
subject to such tax, exceeds such amounts collected for the fiscal year 1318
prior to the immediately preceding fiscal year by at least twenty-five 1319
million dollars. 1320
(B) The Department of Social Services shall not pay Medicaid 1321
supplemental payments in a manner that does not comply with 1322
applicable federal requirements and required federal approvals, 1323
including, but not limited to, payments that cause total hospital 1324
payments in an applicable category to exceed the upper payment limit, 1325
as defined in section 17b-239. 1326
[(3)] (4) From July 1, 2019, through June 30, 2026, the Department of 1327
Social Services shall make supplemental payments to the applicable 1328
hospitals on or before the last day of the first month of each calendar 1329
quarter, except that payments scheduled to be made before December 1330
19, 2019, shall be made not later than thirty days after December 19, 1331
2019. 1332
[(4)] (5) If a nongovernmental licensed short-term general hospital 1333
located in the state merges or consolidates with or is acquired by another 1334
hospital, such that the hospital does not continue to maintain a separate 1335
short-term general hospital license, the supplemental payments that 1336
would have been paid to the hospital that no longer maintains such 1337
license shall be paid instead to the surviving hospital, beginning with 1338
the first calendar quarter that commences on or after the effective date 1339
of the merger, consolidation or acquisition. If a nongovernmental 1340
licensed short-term general hospital located in the state dissolves, ceases 1341
to operate or otherwise terminates licensed short-term general hospital 1342
Governor's Bill No. 1246
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services, the supplemental payments that would have been paid to such 1343
hospital shall not be paid to any other hospital for the remainder of the 1344
fiscal year in which such hospital dissolves, ceases operations or 1345
otherwise terminates such services. Commencing with the fiscal year 1346
after the hospital dissolved, ceased to operate or otherwise terminated 1347
such services, the supplemental payments that would have been made 1348
to such hospital shall be redistributed to all other nongovernmental 1349
licensed short-term general hospitals located in the state in accordance 1350
with the distribution methodology set forth in the settlement agreement 1351
for each supplemental pool. 1352
[(5)] (6) Both the state and federal share of supplemental payments 1353
set forth in this subsection shall be appropriated to the Department of 1354
Social Services. Such supplemental payments shall not be subject to 1355
rescissions or holdbacks. Nothing in this section shall affect the 1356
authority of the state to recover overpayments and collect unpaid 1357
liabilities, as authorized by law. 1358
Sec. 19. Section 3-114c of the general statutes is repealed and the 1359
following is substituted in lieu thereof (Effective July 1, 2025): 1360
(a) At the end of each fiscal year, the Comptroller is authorized to 1361
record as revenue for such fiscal year the amount of tax revenue 1362
received by the Commissioner of Revenue Services under the provisions 1363
of chapter 214 as payment for the sale of Connecticut cigarette tax 1364
stamps or heat-applied decals sold by said commissioner as provided 1365
under section 12-298 prior to the end of such fiscal year, provided 1366
payment for such stamps or decals is received by said commissioner not 1367
later than five business days after the last day of July immediately 1368
following the end of such fiscal year. 1369
(b) At the end of the fiscal year ending June 30, 2026, and each fiscal 1370
year thereafter, the Comptroller is authorized to record as revenue for 1371
such fiscal year the amount of tax that is required to be paid to the 1372
Commissioner of Revenue Services under the provisions of chapter 214a 1373
Governor's Bill No. 1246
LCO No. 4344 45 of 93
and is received by said commissioner not later than five business days 1374
after the last day of July immediately following the end of such fiscal 1375
year. 1376
Sec. 20. Section 3-114m of the general statutes is repealed and the 1377
following is substituted in lieu thereof (Effective July 1, 2025): 1378
(a) At the end of each fiscal year commencing with the fiscal year 1379
ending on June 30, 2003, the Comptroller is authorized to record as 1380
revenue for such fiscal year the amount of tax that is required to be paid 1381
to the Commissioner of Revenue Services under section 12-494 and that 1382
is received by the Commissioner of Revenue Services not later than five 1383
business days after the last day of July immediately following the end 1384
of such fiscal year. 1385
(b) At the end of the fiscal year ending June 30, 2026, and each fiscal 1386
year thereafter, the Comptroller is authorized to record as revenue for 1387
such fiscal year the amount of tax that is required to be paid to the 1388
Commissioner of Revenue Services under the provisions of chapter 228b 1389
and is received by said commissioner not later than five business days 1390
after the last day of July immediately following the end of such fiscal 1391
year. 1392
Sec. 21. Section 3-115b of the general statutes is repealed and the 1393
following is substituted in lieu thereof (Effective from passage): 1394
(a) Commencing with the fiscal year ending June 30, 2014, the 1395
Comptroller, in the Comptroller's sole discretion, may initiate a process 1396
intended to result in the implementation of the use of generally accepted 1397
accounting principles, as prescribed by the Governmental Accounting 1398
Standards Board, with respect to the preparation and maintenance of 1399
the annual financial statements of the state pursuant to section 3-115. 1400
(b) Commencing with the fiscal year ending June 30, 2014, the 1401
Secretary of the Office of Policy and Management shall initiate a process 1402
intended to result in the implementation of generally accepted 1403
Governor's Bill No. 1246
LCO No. 4344 46 of 93
accounting principles, as prescribed by the Governmental Accounting 1404
Standards Board, with respect to the preparation of the biennial budget 1405
of the state. 1406
[(c) The Comptroller shall establish an opening combined balance 1407
sheet for each appropriated fund as of July 1, 2013, on the basis of 1408
generally accepted accounting principles. The accumulated deficit in the 1409
General Fund on June 30, 2013, as determined on the basis of generally 1410
accepted accounting principles and identified in the annual 1411
comprehensive financial report of the state as the unassigned negative 1412
balance of the General Fund on said date, reduced by any funds 1413
deposited in the General Fund from other resources for the purpose of 1414
reducing the negative unassigned balance of the fund, shall be 1415
amortized in each fiscal year of each biennial budget, commencing with 1416
the fiscal year ending June 30, 2016, and for the succeeding twelve fiscal 1417
years. The Comptroller shall, to the extent necessary to report the fiscal 1418
position of the state in accordance with generally accepted accounting 1419
principles, reconcile the unassigned balance in the General Fund at the 1420
end of each fiscal year to the unassigned balance in the General Fund on 1421
June 30, 2013, the portion already amortized and any unassigned 1422
balance created after June 30, 2013. The Secretary of the Office of Policy 1423
and Management shall annually publish a recommended amortization 1424
schedule to fully reduce such negative unassigned balance by June 30, 1425
2028. 1426
(d) The unreserved negative balance in the General Fund reported in 1427
the annual comprehensive financial report issued by the Comptroller 1428
for the fiscal year ending June 30, 2014, reduced by (1) the negative 1429
unassigned balance in the General Fund for the fiscal year ending June 1430
30, 2013, and (2) any funds from other resources deposited in the 1431
General Fund for the purpose of reducing the negative unassigned 1432
balance of the fund shall be amortized in each fiscal year of each biennial 1433
budget, commencing with the fiscal year ending June 30, 2018, and for 1434
the succeeding ten fiscal years. The Secretary of the Office of Policy and 1435
Management shall annually publish a recommended amortization 1436
Governor's Bill No. 1246
LCO No. 4344 47 of 93
schedule to fully reduce such negative unassigned balance by June 30, 1437
2028.] 1438
Sec. 22. (Effective from passage) Not later than June 30, 2026, the 1439
Comptroller shall transfer the balance remaining in the Connecticut 1440
Itinerant Vendors Guaranty Fund, repealed by section 5 of public act 17-1441
75, to the General Fund. 1442
Sec. 23. Subsections (a) and (b) of section 20-12b of the general statutes 1443
are repealed and the following is substituted in lieu thereof (Effective 1444
October 1, 2025): 1445
(a) The department may [, upon receipt of a fee of one hundred ninety 1446
dollars,] issue a physician assistant license to an applicant who: (1) 1447
Holds a baccalaureate or higher degree in any field from a regionally 1448
accredited institution of higher education; (2) has graduated from an 1449
accredited physician assistant program; (3) has passed the certification 1450
examination of the national commission; (4) has satisfied the mandatory 1451
continuing medical education requirements of the national commission 1452
for current certification by such commission and has passed any 1453
examination or continued competency assessment the passage of which 1454
may be required by the national commission for maintenance of current 1455
certification by such commission; and (5) has completed not less than 1456
sixty hours of didactic instruction in pharmacology for physician 1457
assistant practice approved by the department. 1458
(b) The department may [, upon receipt of a fee of one hundred fifty 1459
dollars,] issue a temporary permit to an applicant who (1) is a graduate 1460
of an accredited physician assistant program; (2) has completed not less 1461
than sixty hours of didactic instruction in pharmacology for physician 1462
assistant practice approved by the department; and (3) if applying for 1463
such permit on and after September 30, 1991, holds a baccalaureate or 1464
higher degree in any field from a regionally accredited institution of 1465
higher education. Such temporary permit shall authorize the holder to 1466
practice as a physician assistant only in those settings where the 1467
Governor's Bill No. 1246
LCO No. 4344 48 of 93
supervising physician is physically present on the premises and is 1468
immediately available to the physician assistant when needed, but shall 1469
not authorize the holder to prescribe or dispense drugs. Such temporary 1470
permit shall be valid for a period not to exceed one hundred twenty 1471
calendar days after the date of graduation and shall not be renewable. 1472
Such permit shall become void and shall not be reissued in the event 1473
that the applicant fails to pass a certification examination scheduled by 1474
the national commission following the applicant's graduation from an 1475
accredited physician assistant program. Violation of the restrictions on 1476
practice set forth in this subsection may constitute a basis for denial of 1477
licensure as a physician assistant. 1478
(c) No fee shall be required for the issuance of a license or a temporary 1479
permit under this section. 1480
Sec. 24. Section 20-12j of the general statutes is repealed and the 1481
following is substituted in lieu thereof (Effective October 1, 2025): 1482
(a) As used in this section: 1483
(1) "Contact hour" means a minimum of fifty minutes of continuing 1484
education and activities; and 1485
(2) "Registration period" means the one-year period for which a 1486
license has been renewed in accordance with section 19a-88, as amended 1487
by this act, and is current and valid. 1488
(b) Each person holding a license as a physician assistant shall, 1489
annually, during the month of such person's birth, renew such license 1490
with the Department of Public Health [, upon payment of a fee of one 1491
hundred fifty-five dollars,] on a form to be provided by the department 1492
for such purpose, giving such person's name in full, such person's 1493
residence and business address and such other information as the 1494
department requests. No such license shall be renewed unless the 1495
department is satisfied that the practitioner (1) has met the mandatory 1496
continuing medical education requirements of the National 1497
Governor's Bill No. 1246
LCO No. 4344 49 of 93
Commission on Certification of Physician Assistants or a successor 1498
organization for the certification or recertification of physician assistants 1499
that may be approved by the department; (2) has passed any 1500
examination or continued competency assessment the passage of which 1501
may be required by said commission for maintenance of current 1502
certification by said commission; (3) has completed not less than one 1503
contact hour of training or education in prescribing controlled 1504
substances and pain management in the preceding two-year period; and 1505
(4) for registration periods beginning on and after January 1, 2022, 1506
during the first renewal period and not less than once every six years 1507
thereafter, earn not less than two contact hours of training or education 1508
screening for post-traumatic stress disorder, risk of suicide, depression 1509
and grief and suicide prevention training administered by the American 1510
Academy of Physician Associates, or the American Academy of 1511
Physician Associates' successor organization, a hospital or other 1512
licensed health care institution or a regionally accredited institution of 1513
higher education. 1514
(c) Each physician assistant applying for license renewal pursuant to 1515
section 19a-88, as amended by this act, shall sign a statement attesting 1516
that he or she has satisfied the continuing education requirements of 1517
subsection (b) of this section on a form prescribed by the Department of 1518
Public Health. Each licensee shall retain records of attendance or 1519
certificates of completion that demonstrate compliance with the 1520
continuing education requirements of subsection (b) of this section for a 1521
minimum of three years following the year in which the continuing 1522
education was completed and shall submit such records or certificates 1523
to the department for inspection not later than forty-five days after a 1524
request by the department for such records or certificates. 1525
(d) No fee shall be required for the renewal of a license under this 1526
section. 1527
Sec. 25. Section 20-86c of the general statutes is repealed and the 1528
following is substituted in lieu thereof (Effective October 1, 2025): 1529
Governor's Bill No. 1246
LCO No. 4344 50 of 93
The Department of Public Health may issue a license to practice 1530
nurse-midwifery [upon receipt of a fee of one hundred dollars,] to an 1531
applicant who (1) is eligible for registered nurse licensure in this state, 1532
under sections 20-93, as amended by this act, or 20-94, as amended by 1533
this act; (2) holds and maintains current certification from the American 1534
Midwifery Certification Board; and (3) has completed thirty hours of 1535
education in pharmacology for nurse-midwifery. No fee shall be 1536
required for the issuance of a license under this section. No license shall 1537
be issued under this section to any applicant against whom professional 1538
disciplinary action is pending or who is the subject of an unresolved 1539
complaint. 1540
Sec. 26. Section 20-86g of the general statutes is repealed and the 1541
following is substituted in lieu thereof (Effective October 1, 2025): 1542
Any person who held a current valid license as a midwife on June 30, 1543
1983, shall be entitled to renew such license annually [, upon payment 1544
of a fee of fifteen dollars,] in accordance with the provisions of section 1545
19a-88, as amended by this act. 1546
Sec. 27. Section 20-93 of the general statutes is repealed and the 1547
following is substituted in lieu thereof (Effective October 1, 2025): 1548
Any person who shows to the satisfaction of the department that he 1549
or she holds a degree, diploma or certificate from an accredited 1550
institution evidencing satisfactory completion of a nursing program 1551
approved by said board with the consent of the Commissioner of Public 1552
Health shall be eligible for examination for licensure as a registered 1553
nurse, [upon payment of a fee of one hundred eighty dollars,] the 1554
subjects of which examination shall be determined by said department 1555
with the advice and consent of the board. No fee shall be required for 1556
such examination. If such applicant passes such examination said 1557
department shall issue to such applicant a license to practice nursing in 1558
this state. 1559
Sec. 28. Section 20-94 of the general statutes is repealed and the 1560
Governor's Bill No. 1246
LCO No. 4344 51 of 93
following is substituted in lieu thereof (Effective October 1, 2025): 1561
(a) [(1)] Any registered nurse who is licensed at the time of 1562
application in another state of the United States, the District of Columbia 1563
or a commonwealth or territory subject to the laws of the United States, 1564
which has licensure requirements that are substantially similar to or 1565
higher than those of this state shall be eligible for licensure in this state 1566
and entitled to a license without examination. [upon payment of a fee of 1567
one hundred eighty dollars.] No license shall be issued under this 1568
section to any applicant against whom professional disciplinary action 1569
is pending or who is the subject of an unresolved complaint. The 1570
department shall inform the board annually of the number of 1571
applications it receives for licenses under this section. 1572
[(2) For the period from October 1, 2004, to one year after said date, 1573
any advanced practice registered nurse licensed pursuant to section 20-1574
94a whose license as a registered nurse pursuant to section 20-93 has 1575
become void pursuant to section 19a-88, shall be eligible for licensure 1576
and entitled to a license without examination upon receipt of a 1577
completed application form and payment of a fee of one hundred eighty 1578
dollars.] 1579
(b) The Department of Public Health may issue a temporary permit 1580
to an applicant for licensure without examination or to an applicant 1581
previously licensed in Connecticut whose license has become void 1582
pursuant to section 19a-88, as amended by this act, upon receipt of a 1583
completed application form, [accompanied by the fee for licensure 1584
without examination,] a copy of a current license from another state of 1585
the United States, the District of Columbia or a commonwealth or 1586
territory subject to the laws of the United States [,] and a notarized 1587
affidavit attesting that [said] such license is valid and belongs to the 1588
person requesting notarization. Such temporary permit shall be valid 1589
for a period not to exceed one hundred twenty calendar days and shall 1590
not be renewable. No temporary permit shall be issued under this 1591
section to any applicant against whom professional disciplinary action 1592
Governor's Bill No. 1246
LCO No. 4344 52 of 93
is pending or who is the subject of an unresolved complaint. 1593
(c) No fee shall be required for the issuance of a license or a temporary 1594
permit under this section. 1595
Sec. 29. Section 20-94a of the general statutes is repealed and the 1596
following is substituted in lieu thereof (Effective October 1, 2025): 1597
(a) The Department of Public Health may issue an advanced practice 1598
registered nurse license to a person seeking to perform the activities 1599
described in subsection (b) of section 20-87a, [upon receipt of a fee of 1600
two hundred dollars,] to an applicant who: (1) Maintains a license as a 1601
registered nurse in this state, as provided by section 20-93, as amended 1602
by this act, or 20-94, as amended by this act; (2) holds and maintains 1603
current certification as a nurse practitioner, a clinical nurse specialist or 1604
a nurse anesthetist from one of the following national certifying bodies 1605
that certify nurses in advanced practice: The American Nurses' 1606
Association, the Nurses' Association of the American College of 1607
Obstetricians and Gynecologists Certification Corporation, the National 1608
Board of Pediatric Nurse Practitioners and Associates or the American 1609
Association of Nurse Anesthetists, their successors or other appropriate 1610
national certifying bodies approved by the Board of Examiners for 1611
Nursing; (3) has completed thirty hours of education in pharmacology 1612
for advanced nursing practice; and (4) (A) holds a graduate degree in 1613
nursing or in a related field recognized for certification as either a nurse 1614
practitioner, a clinical nurse specialist, or a nurse anesthetist by one of 1615
the foregoing certifying bodies, or (B) (i) on or before December 31, 2004, 1616
completed an advanced nurse practitioner program that a national 1617
certifying body identified in subdivision (2) of subsection (a) of this 1618
section recognized for certification of a nurse practitioner, clinical nurse 1619
specialist, or nurse anesthetist, and (ii) at the time of application, holds 1620
a current license as an advanced practice registered nurse in another 1621
state that requires a master's degree in nursing or a related field for such 1622
licensure. No license shall be issued under this section to any applicant 1623
against whom professional disciplinary action is pending or who is the 1624
Governor's Bill No. 1246
LCO No. 4344 53 of 93
subject of an unresolved complaint. 1625
(b) During the period commencing January 1, 1990, and ending 1626
January 1, 1992, the Department of Public Health may in its discretion 1627
allow a registered nurse, who has been practicing as an advanced 1628
practice registered nurse in a nurse practitioner role and who is unable 1629
to obtain certification as a nurse practitioner by one of the national 1630
certifying bodies specified in subsection (a) of this section, to be licensed 1631
as an advanced practice registered nurse provided the individual: 1632
(1) Holds a current Connecticut license as a registered nurse pursuant 1633
to this chapter; 1634
(2) Presents the department with documentation of the reasons one 1635
of such national certifying bodies will not certify him as a nurse 1636
practitioner; 1637
(3) Has been in active practice as a nurse practitioner for at least five 1638
years in a facility licensed pursuant to section 19a-491; 1639
(4) Provides the department with documentation of his preparation 1640
as a nurse practitioner; 1641
(5) Provides the department with evidence of at least seventy-five 1642
contact hours, or its equivalent, of continuing education related to his 1643
nurse practitioner specialty in the preceding five calendar years; 1644
(6) Has completed thirty hours of education in pharmacology for 1645
advanced nursing practice; 1646
(7) Has his employer provide the department with a description of 1647
his practice setting, job description, and a plan for supervision by a 1648
licensed physician; and 1649
(8) Notifies the department of each change of employment to a new 1650
setting where he will function as an advanced practice registered nurse 1651
and will be exercising prescriptive and dispensing privileges. 1652
Governor's Bill No. 1246
LCO No. 4344 54 of 93
(c) Any person who obtains a license pursuant to subsection (b) of 1653
this section shall be eligible to renew such license annually provided he 1654
presents the department with evidence that he received at least fifteen 1655
contact hours, or its equivalent, eight hours of which shall be in 1656
pharmacology, of continuing education related to his nurse practitioner 1657
specialty in the preceding licensure year. If an individual licensed 1658
pursuant to subsection (b) of this subsection becomes eligible at any 1659
time for certification as a nurse practitioner by one of the national 1660
certifying bodies specified in subsection (a) of this section, the 1661
individual shall apply for certification, and upon certification so notify 1662
the department, and apply to be licensed as an advanced practice 1663
registered nurse in accordance with subsection (a) of this section. 1664
(d) On and after October 1, 2023, a person, who is not eligible for 1665
licensure under subsection (a) of this section, may apply for licensure by 1666
endorsement as an advanced practice registered nurse. Such applicant 1667
shall [(1)] present evidence satisfactory to the Commissioner of Public 1668
Health that the applicant has acquired three years of experience as an 1669
advanced practice registered nurse, or as a person entitled to perform 1670
similar services under a different designation, in another state or 1671
jurisdiction that has requirements for practicing in such capacity that are 1672
substantially similar to, or higher than, those of this state and that there 1673
are no disciplinary actions or unresolved complaints pending against 1674
such person. [, and (2) pay a fee of two hundred dollars to the 1675
commissioner.] 1676
(e) No fee shall be required for the issuance of a license or an 1677
endorsement under this section. 1678
[(e)] (f) A person who has received a license pursuant to this section 1679
shall be known as an "Advanced Practice Registered Nurse" and no 1680
other person shall assume such title or use the letters or figures which 1681
indicate that the person using the same is a licensed advanced practice 1682
registered nurse. 1683
Governor's Bill No. 1246
LCO No. 4344 55 of 93
Sec. 30. Section 20-96 of the general statutes is repealed and the 1684
following is substituted in lieu thereof (Effective October 1, 2025): 1685
Any person who holds a certificate from a nursing program 1686
approved by said board with the consent of the Commissioner of Public 1687
Health, which program consists of not less than twelve months' 1688
instruction in the care of the sick as prescribed by said board, or its 1689
equivalent as determined by said board, shall be eligible for 1690
examination for licensure as a licensed practical nurse. [upon payment 1691
of a fee of one hundred fifty dollars.] Such examination shall include 1692
such subjects as the department, with the advice and consent of the 1693
board, determines. No fee shall be required for such examination. If 1694
such applicant passes such examination said department shall issue to 1695
such applicant a license to practice as a licensed practical nurse in this 1696
state. 1697
Sec. 31. Section 20-97 of the general statutes is repealed and the 1698
following is substituted in lieu thereof (Effective October 1, 2025): 1699
(a) Any person who is licensed at the time of application as a licensed 1700
practical nurse, or as a person entitled to perform similar services under 1701
a different designation, in another state of the United States, the District 1702
of Columbia or a commonwealth or territory subject to the laws of the 1703
United States, [whose] which requirements for licensure in such 1704
capacity are equivalent to or higher than those of this state, shall be 1705
eligible for licensure in this state and entitled to a license without 1706
examination. [upon payment of a fee of one hundred fifty dollars.] If 1707
such other state, district, commonwealth or territory issues licenses 1708
based on completion of a practical nursing education program that is 1709
shorter in length than the minimum length for this state's practical 1710
nursing education programs or based on partial completion of a 1711
registered nursing education program, an applicant for licensure under 1712
this section may substitute licensed clinical work experience that: (1) Is 1713
performed under the supervision of a licensed registered nurse; (2) 1714
occurs following the completion of a nursing education program; and 1715
Governor's Bill No. 1246
LCO No. 4344 56 of 93
(3) when combined with the applicant's educational program, equals or 1716
exceeds the minimum program length for licensed practical nursing 1717
education programs approved in this state. No license shall be issued 1718
under this section to any applicant against whom professional 1719
disciplinary action is pending or who is the subject of an unresolved 1720
complaint. The department shall inform the board annually of the 1721
number of applications it receives for licenses under this section. 1722
(b) The Department of Public Health may issue a temporary permit 1723
to an applicant for licensure without examination or to an applicant 1724
previously licensed in Connecticut whose license has become void 1725
pursuant to section 19a-88, as amended by this act, upon receipt of a 1726
completed application form, [accompanied by the appropriate fee for 1727
licensure without examination,] a copy of a current license from another 1728
state of the United States, the District of Columbia or a commonwealth 1729
or territory subject to the laws of the United States and a notarized 1730
affidavit attesting that the license is valid and belongs to the person 1731
requesting notarization. Such temporary permit shall be valid for a 1732
period not to exceed one hundred twenty calendar days and shall not 1733
be renewable. No temporary permit shall be issued under this section to 1734
any applicant against whom professional disciplinary action is pending 1735
or who is the subject of an unresolved complaint. 1736
(c) No fee shall be required for the issuance of a license or a temporary 1737
permit under this section. 1738
Sec. 32. Section 20-126i of the general statutes is repealed and the 1739
following is substituted in lieu thereof (Effective October 1, 2025): 1740
(a) Each application for a license to practice dental hygiene shall be 1741
in writing and signed by the applicant and accompanied by satisfactory 1742
proof that such person has received a diploma or certificate of 1743
graduation from a dental hygiene program with a minimum of two 1744
academic years of curriculum provided in a college or institution of 1745
higher education the program of which is accredited by the Commission 1746
Governor's Bill No. 1246
LCO No. 4344 57 of 93
on Dental Accreditation or such other national professional accrediting 1747
body as may be recognized by the United States Department of 1748
Education. [, and a fee of one hundred fifty dollars.] 1749
(b) Notwithstanding the provisions of subsection (a) of this section, 1750
each application for a license to practice dental hygiene from an 1751
applicant who holds a diploma from a foreign dental school shall be in 1752
writing and signed by the applicant and accompanied by satisfactory 1753
proof that such person has (1) graduated from a dental school located 1754
outside the United States and received the degree of doctor of dental 1755
medicine or surgery, or its equivalent; (2) passed the written and 1756
practical examinations required in section 20-126j; and (3) enrolled in a 1757
dental hygiene program in this state that is accredited by the 1758
Commission on Dental Accreditation or its successor organization and 1759
successfully completed not less than one year of clinical training in a 1760
community health center affiliated with and under the supervision of 1761
such dental hygiene program. 1762
(c) No fee shall be required for the issuance of a license under this 1763
section. 1764
Sec. 33. Section 20-126k of the general statutes is repealed and the 1765
following is substituted in lieu thereof (Effective October 1, 2025): 1766
The Department of Public Health may, without examination, issue a 1767
license to any dental hygienist who has provided evidence of 1768
professional education not less than that required in this state and who 1769
is licensed in some other state or territory, if such other state or territory 1770
has requirements of admission determined by the department to be 1771
similar to or higher than the requirements of this state, upon certification 1772
from the board of examiners or like board of the state or territory in 1773
which such dental hygienist was a practitioner certifying to his 1774
competency. [and upon payment of a fee of one hundred fifty dollars to 1775
said department.] No fee shall be required for the issuance of a license 1776
under this section. No license shall be issued under this section to any 1777
Governor's Bill No. 1246
LCO No. 4344 58 of 93
applicant against whom professional disciplinary action is pending or 1778
who is the subject of an unresolved complaint. 1779
Sec. 34. Subsection (a) of section 20-206ll of the general statutes is 1780
repealed and the following is substituted in lieu thereof (Effective October 1781
1, 2025): 1782
(a) The commissioner shall issue a license as a paramedic to any 1783
applicant who furnishes evidence satisfactory to the commissioner that 1784
the applicant has met the requirements of section 20-206mm, as 1785
amended by this act. The commissioner shall develop and provide 1786
application forms. [The application fee shall be one hundred fifty 1787
dollars.] The license may be renewed annually pursuant to section 19a-1788
88, as amended by this act. [for a fee of one hundred fifty-five dollars.] 1789
No fee shall be required for the application or the issuance or renewal 1790
of a license under this section. 1791
Sec. 35. Subsection (c) of section 20-206mm of the general statutes is 1792
repealed and the following is substituted in lieu thereof (Effective October 1793
1, 2025): 1794
(c) Any person who is certified as an emergency medical technician-1795
paramedic by the Department of Public Health on October 1, 1997, shall 1796
be deemed a licensed paramedic. Any person so deemed shall renew his 1797
license pursuant to section 19a-88, as amended by this act. [for a fee of 1798
one hundred fifty-five dollars] No fee shall be required for the renewal 1799
of such license. 1800
Sec. 36. Subsection (a) of section 20-70 of the general statutes is 1801
repealed and the following is substituted in lieu thereof (Effective October 1802
1, 2025): 1803
(a) (1) Any person who is a graduate of a school of physical therapy 1804
approved by the Board of Examiners for Physical Therapists, with the 1805
consent of the Commissioner of Public Health, or has successfully 1806
completed requirements for graduation from such school, shall be 1807
Governor's Bill No. 1246
LCO No. 4344 59 of 93
eligible for examination for licensure as a physical therapist. [upon the 1808
payment of a fee of two hundred eighty-five dollars.] The Department 1809
of Public Health, with the consent of the board, shall determine the 1810
subject matter of such examination, which shall be designed to show 1811
proficiency in physical therapy and related subjects, and shall determine 1812
whether such examination shall be written, oral or practical, or a 1813
combination thereof. Passing scores shall be established by the 1814
department with the consent of the board. Warning of such examination 1815
shall be given by the department not less than two weeks in advance of 1816
the date set for the examination. If the applicant passes such 1817
examination, the department shall issue to such applicant a license to 1818
practice physical therapy. 1819
(2) Any person who is a graduate of a physical therapy or physical 1820
therapy assistant program accredited by the Commission on 1821
Accreditation in Physical Therapy shall be eligible for examination for 1822
licensure as a physical therapist assistant. [upon the payment of a fee of 1823
one hundred ninety dollars.] The department, with the consent of the 1824
board, shall determine the subject matter of such examination, which 1825
shall be designed to show proficiency in physical therapy and related 1826
subjects, and shall determine whether such examination shall be 1827
written, oral or practical, or a combination thereof. Passing scores shall 1828
be established by the department with the consent of the board. 1829
Warning of such examination shall be given by the department not less 1830
than two weeks in advance of the date set for the examination. If the 1831
applicant passes such examination, the department shall issue to such 1832
applicant a physical therapist assistant license. Any applicant for 1833
examination for licensure as a physical therapy assistant whose 1834
application is based on a diploma issued to such applicant by a foreign 1835
physical therapy school shall furnish documentary evidence, 1836
satisfactory to the department, that the requirements for graduation are 1837
similar to or higher than those required of graduates of approved 1838
United States schools of physical therapy. 1839
(3) No fee shall be required for an examination under subdivision (1) 1840
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or (2) of this subsection. 1841
Sec. 37. Section 20-71 of the general statutes is repealed and the 1842
following is substituted in lieu thereof (Effective October 1, 2025): 1843
(a) The Department of Public Health may issue a license to practice 1844
physical therapy without examination [, on payment of a fee of two 1845
hundred twenty-five dollars,] to an applicant who is a physical therapist 1846
registered or licensed under the laws of any other state or territory of 1847
the United States, any province of Canada or any other country, if the 1848
requirements for registration or licensure of physical therapists in such 1849
state, territory, province or country are deemed by the department to be 1850
equivalent to, or higher than those prescribed in this chapter. 1851
(b) The department may issue a physical therapist assistant license 1852
without examination [, on payment of a fee of one hundred fifty dollars,] 1853
to an applicant who is a physical therapist assistant registered or 1854
licensed under the laws of any other state or territory of the United 1855
States, any province of Canada or any other country, if the requirements 1856
for registration or licensure of physical therapist assistants in such state, 1857
territory, province or country are deemed by the department to be 1858
equivalent to, or higher than those prescribed in this chapter. 1859
(c) No fee shall be required for the issuance of a license under this 1860
section. 1861
[(c) Notwithstanding the provisions of section 20-70, prior to April 1862
30, 2007, the commissioner may issue a physical therapist assistant 1863
license to any applicant who presents evidence satisfactory to the 1864
commissioner of having completed twenty years of employment as a 1865
physical therapist assistant prior to October 1, 1989, on payment of a fee 1866
of one hundred fifty dollars. 1867
(d) Notwithstanding the provisions of section 20-70, the 1868
commissioner may issue a physical therapist assistant license to any 1869
applicant who presents evidence satisfactory to the commissioner of 1870
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having registered as a physical therapist assistant with the Department 1871
of Public Health on or before April 1, 2006, on payment of a fee of one 1872
hundred fifty dollars. 1873
(e) Notwithstanding the provisions of section 20-70, prior to July 1, 1874
2015, the commissioner may issue a physical therapist assistant license 1875
to any applicant who presents evidence satisfactory to the commissioner 1876
of having been eligible to register as a physical therapist assistant with 1877
the Department of Public Health on or before April 1, 2006, on payment 1878
of a fee of one hundred fifty dollars.] 1879
Sec. 38. Section 20-74d of the general statutes is repealed and the 1880
following is substituted in lieu thereof (Effective October 1, 2025): 1881
The department may issue a temporary permit to an applicant who 1882
is a graduate of an educational program in occupational therapy who 1883
meets the educational and field experience requirements of section 20-1884
74b and has not yet taken the licensure examination. Such temporary 1885
permit shall authorize the holder to practice occupational therapy only 1886
under the direct supervision of a licensed occupational therapist and in 1887
a public, voluntary or proprietary facility. Such temporary permit shall 1888
be valid for a period not to exceed one hundred twenty calendar days 1889
after the date of application and shall not be renewable. Such permit 1890
shall become void and shall not be reissued in the event that the 1891
applicant fails to pass such examination. [The fee for a limited permit 1892
shall be fifty dollars] No fee shall be required for the issuance of a 1893
temporary permit under this section. 1894
Sec. 39. Subsection (a) of section 20-74f of the general statutes is 1895
repealed and the following is substituted in lieu thereof (Effective October 1896
1, 2025): 1897
(a) (1) The department shall issue a license to any person who meets 1898
the requirements of this chapter. [upon payment of a license fee of two 1899
hundred dollars] No fee shall be required for the issuance of such 1900
license. 1901
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(2) Any person who is issued a license as an occupational therapist 1902
under the terms of this chapter may use the words "occupational 1903
therapist", "licensed occupational therapist", or "occupational therapist 1904
registered" or such person may use the letters "O.T.", "L.O.T.", or 1905
"O.T.R." in connection with such person's name or place of business to 1906
denote such person's registration hereunder. 1907
(3) Any person who is issued a license as an occupational therapy 1908
assistant under the terms of this chapter may use the words 1909
"occupational therapy assistant", or such person may use the letters 1910
"O.T.A.", "L.O.T.A.", or "C.O.T.A." in connection with such person's 1911
name or place of business to denote such person's registration 1912
thereunder. 1913
(4) No person shall practice occupational therapy or hold himself or 1914
herself out as an occupational therapist or an occupational therapy 1915
assistant, or as being able to practice occupational therapy or to render 1916
occupational therapy services in this state unless such person is licensed 1917
in accordance with the provisions of this chapter. 1918
Sec. 40. Section 20-74h of the general statutes is repealed and the 1919
following is substituted in lieu thereof (Effective October 1, 2025): 1920
(a) Licenses for occupational therapists and occupational therapy 1921
assistants issued under this chapter shall be subject to renewal once 1922
every two years and shall expire unless renewed in the manner 1923
prescribed by regulation. [upon the payment of two times the 1924
professional services fee payable to the State Treasurer for class B as 1925
defined in section 33-182l, plus five dollars.] The department shall notify 1926
any person or entity that fails to comply with the provisions of this 1927
section that the person's or entity's license shall become void ninety days 1928
after the time for its renewal unless it is so renewed. Any such license 1929
shall become void upon the expiration of such ninety-day period. No 1930
fee shall be required for the renewal of a license under this section. 1931
(b) The commissioner shall establish additional requirements for 1932
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licensure renewal which provide evidence of continued competency, 1933
which, on and after January 1, 2022, shall include not less than two hours 1934
of training or education, offered or approved by the Connecticut 1935
Occupational Therapy Association, a hospital or other licensed health 1936
care institution or a regionally accredited institution of higher 1937
education, on (1) screening for post-traumatic stress disorder, risk of 1938
suicide, depression and grief, and (2) suicide prevention training during 1939
the first renewal period and not less than once every six years thereafter. 1940
The requirement described in subdivision (2) of this [section] subsection 1941
may be satisfied by the completion of the evidence-based youth suicide 1942
prevention training program administered pursuant to section 17a-52a. 1943
(c) The holder of an expired license may apply for and obtain a valid 1944
license only upon compliance with all relevant requirements for 1945
issuance of a new license. A suspended license is subject to expiration 1946
and may be renewed as provided in this section, but such renewal shall 1947
not entitle the licensee, while the license remains suspended and until it 1948
is reinstated, to engage in the licensed activity, or in any other conduct 1949
or activity in violation of the order or judgment by which the license was 1950
suspended. [If a license revoked on disciplinary grounds is reinstated, 1951
the licensee, as a condition of reinstatement, shall pay the renewal fee.] 1952
Sec. 41. Section 19a-88 of the general statutes is repealed and the 1953
following is substituted in lieu thereof (Effective October 1, 2025): 1954
(a) Each person holding a license to practice dentistry, optometry, 1955
midwifery or dental hygiene shall, annually, during the month of such 1956
person's birth, register with the Department of Public Health, upon 1957
payment of: (1) The professional services fee for class I, as defined in 1958
section 33-182l, plus ten dollars, in the case of a dentist, except as 1959
provided in sections 19a-88b and 20-113b; (2) the professional services 1960
fee for class H, as defined in section 33-182l, plus five dollars, in the case 1961
of an optometrist; (3) twenty dollars in the case of a midwife; and (4) 1962
[one hundred five dollars] in the case of a dental hygienist, no fee shall 1963
be due. Such registration shall be on blanks to be furnished by the 1964
Governor's Bill No. 1246
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department for such purpose, giving such person's name in full, such 1965
person's residence and business address and such other information as 1966
the department requests. Each person holding a license to practice 1967
dentistry who has retired from the profession may renew such license, 1968
but the fee shall be ten per cent of the professional services fee for class 1969
I, as defined in section 33-182l, or ninety-five dollars, whichever is 1970
greater. Any license provided by the department at a reduced fee 1971
pursuant to this subsection shall indicate that the dentist is retired. 1972
(b) [Each] (1) Except as provided in subdivision (2) of this subsection, 1973
each person holding a license to practice medicine, surgery, podiatry, 1974
chiropractic or naturopathy shall, annually, during the month of such 1975
person's birth, register with the Department of Public Health, upon 1976
payment of the professional services fee for class I, as defined in section 1977
33-182l, plus five dollars. Each person holding a license to practice 1978
medicine or surgery shall pay five dollars in addition to such 1979
professional services fee. Such registration shall be on blanks to be 1980
furnished by the department for such purpose, giving such person's 1981
name in full, such person's residence and business address and such 1982
other information as the department requests. 1983
(2) No fee or additional payment shall be required under this 1984
subsection for a person holding a license or temporary permit to practice 1985
as a physician assistant. 1986
(c) (1) Each person holding a license to practice as a registered nurse, 1987
shall, annually, during the month of such person's birth, register with 1988
the Department of Public Health, [upon payment of one hundred ten 1989
dollars,] on blanks to be furnished by the department for such purpose, 1990
giving such person's name in full, such person's residence and business 1991
address and such other information as the department requests. Each 1992
person holding a license to practice as a registered nurse who has retired 1993
from the profession may renew such license [, but the fee shall be ten 1994
per cent of the professional services fee for class B, as defined in section 1995
33-182l, plus five dollars. Any license provided by the department at a 1996
Governor's Bill No. 1246
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reduced fee] but any such license shall indicate that the registered nurse 1997
is retired. 1998
(2) Each person holding a license as an advanced practice registered 1999
nurse shall, annually, during the month of such person's birth, register 2000
with the Department of Public Health, [upon payment of one hundred 2001
thirty dollars,] on blanks to be furnished by the department for such 2002
purpose, giving such person's name in full, such person's residence and 2003
business address and such other information as the department 2004
requests. No such license shall be renewed unless the department is 2005
satisfied that the person maintains current certification as either a nurse 2006
practitioner, a clinical nurse specialist or a nurse anesthetist from one of 2007
the following national certifying bodies which certify nurses in 2008
advanced practice: The American Nurses' Association, the Nurses' 2009
Association of the American College of Obstetricians and Gynecologists 2010
Certification Corporation, the National Board of Pediatric Nurse 2011
Practitioners and Associates or the American Association of Nurse 2012
Anesthetists. Each person holding a license to practice as an advanced 2013
practice registered nurse who has retired from the profession may 2014
renew such license [, but the fee shall be ten per cent of the professional 2015
services fee for class C, as defined in section 33-182l, plus five dollars. 2016
Any license provided by the department at a reduced fee] but any such 2017
license shall indicate that the advanced practice registered nurse is 2018
retired. 2019
(3) Each person holding a license as a licensed practical nurse shall, 2020
annually, during the month of such person's birth, register with the 2021
Department of Public Health, [upon payment of seventy dollars,] on 2022
blanks to be furnished by the department for such purpose, giving such 2023
person's name in full, such person's residence and business address and 2024
such other information as the department requests. Each person holding 2025
a license to practice as a licensed practical nurse who has retired from 2026
the profession may renew such license [, but the fee shall be ten per cent 2027
of the professional services fee for class A, as defined in section 33-182l, 2028
plus five dollars. Any license provided by the department at a reduced 2029
Governor's Bill No. 1246
LCO No. 4344 66 of 93
fee] but any such license shall indicate that the licensed practical nurse 2030
is retired. 2031
(4) Each person holding a license as a nurse-midwife shall, annually, 2032
during the month of such person's birth, register with the Department 2033
of Public Health [, upon payment of one hundred thirty dollars,] on 2034
blanks to be furnished by the department for such purpose, giving such 2035
person's name in full, such person's residence and business address and 2036
such other information as the department requests. No such license shall 2037
be renewed unless the department is satisfied that the person maintains 2038
current certification from the Accreditation Midwifery Certification 2039
Board. 2040
(5) (A) Each person holding a license to practice physical therapy 2041
shall, annually, during the month of such person's birth, register with 2042
the Department of Public Health, [upon payment of the professional 2043
services fee for class B, as defined in section 33-182l, plus five dollars,] 2044
on blanks to be furnished by the department for such purpose, giving 2045
such person's name in full, such person's residence and business address 2046
and such other information as the department requests. 2047
(B) Each person holding a physical therapist assistant license shall, 2048
annually, during the month of such person's birth, register with the 2049
Department of Public Health, [upon payment of the professional 2050
services fee for class A, as defined in section 33-182l, plus five dollars,] 2051
on blanks to be furnished by the department for such purpose, giving 2052
such person's name in full, such person's residence and business address 2053
and such other information as the department requests. 2054
(d) No provision of this section shall be construed to apply to any 2055
person practicing Christian Science. 2056
(e) (1) Each person holding a license or certificate issued under 2057
section 19a-514, 20-65k, 20-74s, 20-185k, 20-185l, 20-195cc, as amended 2058
by this act, or 20-206ll, as amended by this act, and chapters 370 to 373, 2059
inclusive, 375, 378 to 381a, inclusive, 383 to 383c, inclusive, 383g, 384, 2060
Governor's Bill No. 1246
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384a, 384b, 385, 393a, 395, 399 or 400a and section 20-206n or 20-206o 2061
shall, annually, or, in the case of a person holding a license as a marital 2062
and family therapist associate under section 20-195c, as amended by this 2063
act, on or before twenty-four months after the date of initial licensure, 2064
during the month of such person's birth, apply for renewal of such 2065
license or certificate to the Department of Public Health, giving such 2066
person's name in full, such person's residence and business address and 2067
such other information as the department requests. 2068
(2) Each person holding a license or certificate issued under section 2069
19a-514, and chapters 384a, 384c, 384d, 386, 387, 388 and 398 shall apply 2070
for renewal of such license or certificate once every two years, during 2071
the month of such person's birth, giving such person's name in full, such 2072
person's residence and business address and such other information as 2073
the department requests. 2074
(3) Each person holding a certificate issued under section 20-195ttt 2075
shall apply for renewal of such certificate once every three years, during 2076
the month of such person's birth, giving such person's name in full, such 2077
person's residence and business address and such other information as 2078
the department requests. 2079
(4) Each person holding a license or certificate issued pursuant to 2080
chapter 400c shall, annually, during the month of such person's birth, 2081
apply for renewal of such license or certificate to the department. Each 2082
lead training provider certified pursuant to chapter 400c and each 2083
asbestos training provider certified pursuant to chapter 400a shall, 2084
annually, during the anniversary month of such training provider's 2085
initial certification, apply for renewal of such certificate to the 2086
department. 2087
(5) Each entity holding a license issued pursuant to section 20-475 2088
shall, annually, during the anniversary month of initial licensure, apply 2089
for renewal of such license or certificate to the department. 2090
(6) Each person holding a license issued pursuant to section 20-162bb 2091
Governor's Bill No. 1246
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shall, annually, during the month of such person's birth, apply for 2092
renewal of such license to the Department of Public Health, upon 2093
payment of a fee of three hundred twenty dollars, giving such person's 2094
name in full, such person's residence and business address and such 2095
other information as the department requests. 2096
(f) Any person or entity [which] that fails to comply with the 2097
provisions of this section shall be notified by the department that such 2098
person's or entity's license or certificate shall become void ninety days 2099
after the time for its renewal under this section unless it is so renewed. 2100
Any such license shall become void upon the expiration of such ninety-2101
day period. 2102
(g) (1) The Department of Public Health shall administer a secure on-2103
line license renewal system for persons holding a license under chapters 2104
370 to 373, inclusive, 375 to 378, inclusive, 379 to 381b, inclusive, 382a, 2105
383 to 383d, inclusive, 383f to 388, inclusive, 393a, 395, 397a to 399, 2106
inclusive, 400a and 400c. The department shall require such persons to 2107
renew their licenses using the on-line renewal system and to pay 2108
professional services fees on-line by means of a credit card or electronic 2109
transfer of funds from a bank or credit union account, except in 2110
extenuating circumstances, including, but not limited to, circumstances 2111
in which a licensee does not have access to a credit card and submits a 2112
notarized affidavit affirming that fact, the department may allow the 2113
licensee to renew his or her license using a paper form prescribed by the 2114
department and pay professional service fees by check or money order. 2115
(2) The department shall charge a service fee for each payment made 2116
by means of a credit card. The Commissioner of Public Health shall 2117
determine the rate or amount of the service fee for any such credit card 2118
in accordance with subsection (c) of section 1-1j. Such service fee may be 2119
waived by the commissioner for a category of fee if such waiver has been 2120
approved by the Secretary of the Office of Policy and Management 2121
pursuant to subsection (b) of section 1-1j. 2122
Governor's Bill No. 1246
LCO No. 4344 69 of 93
Sec. 42. Section 19a-12d of the general statutes is repealed and the 2123
following is substituted in lieu thereof (Effective October 1, 2025): 2124
[(a)] On or before the last day of January, April, July and October in 2125
each year, the Commissioner of Public Health shall certify the amount 2126
of revenue received as a result of any fee increase in the amount of five 2127
dollars (1) that took effect October 1, 2015, pursuant to sections 19a-88, 2128
as amended by this act, 19a-515, 20-65k, 20-74bb, 20-74h, as amended by 2129
this act, 20-74s, 20-149, 20-162o, 20-162bb, 20-191a, 20-195c, as amended 2130
by this act, 20-195o, as amended by this act, 20-195cc, as amended by 2131
this act, 20-201, 20-206b, 20-206n, 20-206r, 20-206bb, 20-206ll, as 2132
amended by this act, 20-222a, 20-275, 20-395d, 20-398 and 20-412, (2) that 2133
took effect October 1, 2021, pursuant to section 20-185k, and (3) that took 2134
effect July 1, 2021, pursuant to section 20-12j, as amended by this act, 2135
and transfer such amount to the professional assistance program 2136
account established in section 19a-12c. 2137
[(b) On and after October 1, 2025, until January 1, 2028, in addition to 2138
the transfers made pursuant to subsection (a) of this section, the 2139
commissioner shall transfer an additional two dollars from each license 2140
renewed pursuant to subdivision (1) or (3) of subsection (c) of section 2141
19a-88 to the professional assistance program account established 2142
pursuant to section 19a-12c. Transfers made pursuant to this subsection 2143
shall occur at the same times and frequency as the transfers made 2144
pursuant to subsection (a) of this section.] 2145
Sec. 43. Section 20-195c of the general statutes is repealed and the 2146
following is substituted in lieu thereof (Effective October 1, 2025): 2147
(a) Each applicant for licensure as a marital and family therapist shall 2148
present to the department satisfactory evidence that such applicant has: 2149
(1) Completed a graduate degree program specializing in marital and 2150
family therapy offered by a regionally accredited college or university 2151
or an accredited postgraduate clinical training program accredited by 2152
the Commission on Accreditation for Marriage and Family Therapy 2153
Governor's Bill No. 1246
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Education offered by a regionally accredited institution of higher 2154
education; (2) completed a supervised practicum or internship with 2155
emphasis in marital and family therapy supervised by the program 2156
granting the requisite degree or by an accredited postgraduate clinical 2157
training program accredited by the Commission on Accreditation for 2158
Marriage and Family Therapy Education and offered by a regionally 2159
accredited institution of higher education; (3) completed twenty-four 2160
months of relevant postgraduate experience, including (A) a minimum 2161
of one thousand hours of direct client contact offering marital and 2162
family therapy services subsequent to being awarded a master's degree 2163
or doctorate or subsequent to the training year specified in subdivision 2164
(2) of this subsection, and (B) one hundred hours of postgraduate 2165
clinical supervision provided by a licensed marital and family therapist; 2166
and (4) passed an examination prescribed by the department. [The fee 2167
shall be two hundred dollars for each initial application.] 2168
(b) Each applicant for licensure as a marital and family therapist 2169
associate shall present to the department satisfactory evidence that such 2170
applicant has completed a graduate degree program specializing in 2171
marital and family therapy offered by a regionally accredited institution 2172
of higher education or an accredited postgraduate clinical training 2173
program accredited by the Commission on Accreditation for Marriage 2174
and Family Therapy Education and offered by a regionally accredited 2175
institution of higher education. [The fee shall be one hundred twenty-2176
five dollars for each initial application.] 2177
(c) The department may grant licensure without examination [, 2178
subject to payment of fees with respect to the initial application,] to any 2179
applicant who is currently licensed or certified as a marital or marriage 2180
and family therapist or a marital and family therapist associate in 2181
another state, territory or commonwealth of the United States, provided 2182
such state, territory or commonwealth maintains licensure or 2183
certification standards which, in the opinion of the department, are 2184
equivalent to or higher than the standards of this state. No license shall 2185
be issued under this section to any applicant against whom professional 2186
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disciplinary action is pending or who is the subject of an unresolved 2187
complaint. 2188
(d) (1) A license issued to a marital and family therapist issued under 2189
this section may be renewed annually in accordance with the provisions 2190
of section 19a-88, as amended by this act. [The fee for such renewal shall 2191
be two hundred dollars.] Each licensed marital and family therapist 2192
applying for license renewal shall furnish evidence satisfactory to the 2193
commissioner of having participated in continuing education programs. 2194
The commissioner shall adopt regulations, in accordance with chapter 2195
54, to (A) define basic requirements for continuing education programs, 2196
which shall include not less than one contact hour of training or 2197
education each registration period on the topic of cultural competency 2198
and, on and after January 1, 2016, not less than two contact hours of 2199
training or education during the first renewal period in which 2200
continuing education is required and not less than once every six years 2201
thereafter on the topic of mental health conditions common to veterans 2202
and family members of veterans, including (i) determining whether a 2203
patient is a veteran or family member of a veteran, (ii) screening for 2204
conditions such as post-traumatic stress disorder, risk of suicide, 2205
depression and grief, and (iii) suicide prevention training, (B) delineate 2206
qualifying programs, (C) establish a system of control and reporting, 2207
and (D) provide for waiver of the continuing education requirement for 2208
good cause. 2209
(2) A license issued to a marital and family therapist associate (A) 2210
prior to July 1, 2023 shall expire on or before twenty-four months after 2211
the date on which such license was issued and, (B) on or after July 1, 2212
2023 shall expire on or before twelve months after the date on which 2213
such license was issued. Such license may be renewed not more than 2214
two times if issued prior to July 1, 2023, and not more than three times 2215
if issued on or after July 1, 2023, for twelve months in accordance with 2216
the provisions of section 19a-88, as amended by this act. [The fee for such 2217
renewal shall be one hundred twenty-five dollars.] Each licensed 2218
marital and family therapist associate applying for license renewal shall 2219
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furnish evidence satisfactory to the commissioner of having satisfied the 2220
continuing education requirements prescribed in subdivision (1) of this 2221
subsection. 2222
(e) Notwithstanding the provisions of this section, an applicant who 2223
is currently licensed or certified as a marital or marriage and family 2224
therapist in another state, territory or commonwealth of the United 2225
States that does not maintain standards for licensure or certification that 2226
are equivalent to or higher than the standards in this state may 2227
substitute three years of licensed or certified work experience in the 2228
practice of marital and family therapy, as defined in section 20-195a, in 2229
lieu of the requirements of subdivisions (2) and (3) of subsection (a) of 2230
this section. 2231
(f) No fee shall be required for an application for licensure under 2232
subsection (a) or (b) of this section or for the renewal of a license under 2233
subsection (d) of this section. 2234
[(f)] (g) Notwithstanding the provisions of this section, a person who 2235
is a graduate of a graduate degree program or a postgraduate clinical 2236
training program described in subdivision (1) of subsection (b) of this 2237
section may practice marital and family therapy for a period not greater 2238
than one hundred twenty calendar days after the date such person 2239
completed such program, provided such person works under the 2240
clinical supervision of a licensed marital family therapist. 2241
Sec. 44. Section 20-195o of the general statutes is repealed and the 2242
following is substituted in lieu thereof (Effective October 1, 2025): 2243
(a) Application for licensure shall be on forms prescribed and 2244
furnished by the commissioner. Each applicant shall furnish evidence 2245
satisfactory to the commissioner that he or she has met the requirements 2246
of section 20-195n. [The application fee for a clinical social worker 2247
license shall be two hundred dollars. The application fee for a master 2248
social worker license shall be one hundred twenty-five dollars.] 2249
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(b) (1) Notwithstanding the provisions of section 20-195n concerning 2250
examinations, on or before October 1, 2015, the commissioner may issue 2251
a license without examination, to any master social worker applicant 2252
who demonstrates to the satisfaction of the commissioner that, on or 2253
before October 1, 2013, he or she held a master's degree from a social 2254
work program accredited by the Council on Social Work Education or, 2255
if educated outside the United States or its territories, completed an 2256
educational program deemed equivalent by the council. 2257
(2) Notwithstanding the provisions of section 20-195n concerning 2258
examinations, the commissioner shall waive the requirement to pass the 2259
masters level examination of the Association of Social Work Boards or 2260
any other examination prescribed by the commissioner, as described in 2261
subsection (b) of section 20-195n until January 1, 2026, at which time 2262
such requirement shall be reinstituted. Not later than July 1, 2025, the 2263
commissioner shall notify institutions of higher education offering 2264
social work programs about the reinstitution of the examination for all 2265
persons graduating after January 1, 2026. 2266
(c) Each person licensed pursuant to this chapter may apply for 2267
renewal of such licensure in accordance with the provisions of 2268
subsection (e) of section 19a-88, as amended by this act. [A fee of two 2269
hundred dollars shall accompany each renewal application for a 2270
licensed clinical social worker and a fee of one hundred twenty-five 2271
dollars shall accompany each renewal application for a licensed master 2272
social worker.] Each such applicant shall furnish evidence satisfactory 2273
to the commissioner of having satisfied the continuing education 2274
requirements prescribed in section 20-195u. 2275
(d) No fee shall be required for an application for licensure under 2276
subsection (a) of this section or for the renewal of a license under 2277
subsection (c) of this section. 2278
[(d)] (e) (1) An individual who has been convicted of any criminal 2279
offense may request, in writing, at any time, that the commissioner 2280
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LCO No. 4344 74 of 93
determine whether such individual's criminal conviction disqualifies 2281
the individual from obtaining a license issued or conferred by the 2282
commissioner pursuant to this chapter based on (A) the nature of the 2283
conviction and its relationship to the individual's ability to safely or 2284
competently perform the duties or responsibilities associated with such 2285
license, (B) information pertaining to the degree of rehabilitation of the 2286
individual, and (C) the time elapsed since the conviction or release of 2287
the individual. 2288
(2) An individual making such request shall include (A) details of the 2289
individual's criminal conviction, and (B) any payment required by the 2290
commissioner. The commissioner may charge a fee of not more than 2291
fifteen dollars for each request made under this subsection. The 2292
commissioner may waive such fee. 2293
(3) Not later than thirty days after receiving a request under this 2294
subsection, the commissioner shall inform the individual making such 2295
request whether, based on the criminal record information provided, 2296
such individual is disqualified from receiving or holding a license 2297
issued or conferred pursuant to this chapter. 2298
(4) The commissioner is not bound by a determination made under 2299
this subsection, if, upon further investigation, the commissioner 2300
determines that an individual's criminal conviction differs from the 2301
information presented in the determination request. 2302
Sec. 45. Section 20-195t of the general statutes is repealed and the 2303
following is substituted in lieu thereof (Effective October 1, 2025): 2304
The department may issue a temporary permit to an applicant for 2305
licensure as a master social worker who holds a master's degree from a 2306
social work educational program, as described in section 20-195n, but 2307
who has not yet taken the licensure examination prescribed in section 2308
20-195n,. Such temporary permit shall authorize the holder to practice 2309
as a master social worker as provided for in section 20-195s. Prior to June 2310
30, 2024, such temporary permit shall be valid for a period not to exceed 2311
Governor's Bill No. 1246
LCO No. 4344 75 of 93
one year after the date of issuance, shall not be renewable and shall not 2312
become void solely because the applicant fails to pass such examination. 2313
On and after July 1, 2024, such temporary permit shall be valid for a 2314
period not to exceed one hundred twenty calendar days after the date 2315
of issuance, shall not be renewable and, if the applicant fails to pass such 2316
examination, shall become void and shall not be reissued. [The fee for a 2317
temporary permit shall be fifty dollars] No fee shall be required for the 2318
issuance of a temporary permit under this section. 2319
Sec. 46. Subsections (a) and (b) of section 20-195cc of the general 2320
statutes are repealed and the following is substituted in lieu thereof 2321
(Effective October 1, 2025): 2322
(a) The Commissioner of Public Health shall grant a license (1) as a 2323
professional counselor to any applicant who furnishes evidence 2324
satisfactory to the commissioner that such applicant has met the 2325
requirements of section 20-195dd, and (2) as a professional counselor 2326
associate to any applicant who furnishes evidence satisfactory to the 2327
commissioner that such applicant has met the requirements of section 2328
20-195dd. The commissioner shall develop and provide application 2329
forms. [The application fee for a professional counselor shall be two 2330
hundred dollars. The application fee for a professional counselor 2331
associate shall be one hundred twenty-five dollars.] 2332
(b) Licenses issued to professional counselors and professional 2333
counselor associates under this section may be renewed annually 2334
pursuant to section 19a-88, as amended by this act. [The fee for such 2335
renewal shall be two hundred dollars for a professional counselor and 2336
one hundred twenty-five dollars for a professional counselor associate.] 2337
Each licensed professional counselor and professional counselor 2338
associate applying for license renewal shall furnish evidence 2339
satisfactory to the commissioner of having participated in continuing 2340
education programs. The commissioner shall adopt regulations, in 2341
accordance with chapter 54, to (1) define basic requirements for 2342
continuing education programs that shall include (A) not less than one 2343
Governor's Bill No. 1246
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contact hour of training or education each registration period on the 2344
topic of cultural competency, (B) on and after January 1, 2016, not less 2345
than two contact hours of training or education during the first renewal 2346
period in which continuing education is required and not less than once 2347
every six years thereafter on the topic of mental health conditions 2348
common to veterans and family members of veterans, including (i) 2349
determining whether a patient is a veteran or family member of a 2350
veteran, (ii) screening for conditions such as post-traumatic stress 2351
disorder, risk of suicide, depression and grief, and (iii) suicide 2352
prevention training, and (C) on and after January 1, 2018, not less than 2353
three contact hours of training or education each registration period on 2354
the topic of professional ethics, (2) delineate qualifying programs, (3) 2355
establish a system of control and reporting, and (4) provide for a waiver 2356
of the continuing education requirement for good cause. 2357
(c) No fee shall be required for an application for licensure under 2358
subsection (a) of this section or for the renewal of a license under 2359
subsection (b) of this section. 2360
Sec. 47. Section 20-333 of the general statutes is repealed and the 2361
following is substituted in lieu thereof (Effective October 1, 2025): 2362
(a) (1) To obtain a license under this chapter, an applicant shall have 2363
attained such applicant's eighteenth birthday and shall furnish such 2364
evidence of competency as the appropriate board or the Commissioner 2365
of Consumer Protection shall require. A recommendation for review 2366
issued pursuant to section 31-22u shall be sufficient to demonstrate such 2367
competency. The applicant shall satisfy such board or the commissioner 2368
that such applicant possesses a diploma or other evidence of graduation 2369
from the eighth grade of grammar school, or possesses an equivalent 2370
education to be determined on examination and has the requisite skill 2371
to perform the work in the trade for which such applicant is applying 2372
for a license and can comply with all other requirements of this chapter 2373
and the regulations adopted under this chapter. A recommendation for 2374
review issued pursuant to section 31-22u shall be sufficient to 2375
Governor's Bill No. 1246
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demonstrate that an applicant possesses such requisite skill and can 2376
comply with all other requirements of this chapter and the regulations 2377
adopted under this chapter. For any application submitted pursuant to 2378
this section that requires a hearing or other action by the applicable 2379
examining board or the commissioner, such hearing or other action by 2380
the applicable examining board or the commissioner shall occur not 2381
later than thirty days after the date of submission for such application. 2382
[Upon] (2) Except as provided in subdivision (3) of this subsection, 2383
upon application for any such license, the applicant shall pay to the 2384
department a nonrefundable application fee [of ninety dollars for a 2385
license under subdivisions (2) and (3) of subsection (a) and subdivision 2386
(4) of subsection (e) of section 20-334a, or a nonrefundable application 2387
fee of one hundred fifty dollars for a license under subdivision (1) of 2388
subsection (a), subdivisions (1) and (2) of subsection (b), subdivision (1) 2389
of subsection (c) and subdivisions (1), (2) and (3) of subsection (e) of 2390
section 20-334a.] as follows: 2391
(A) For an unlimited contractor's or a limited contractor's license 2392
under subdivision (1) of subsection (a) of section 20-334a, as amended 2393
by this act, one hundred fifty dollars; and 2394
(B) For an unlimited journeyman's or a limited journeyman's license 2395
or an apprentice's permit under subdivisions (2) and (3) of subsection 2396
(a) of section 20-334a, as amended by this act, ninety dollars. 2397
(3) No application fee shall be required for the following licenses: 2398
(A) Unlimited electrical contractor or unlimited electrical 2399
journeyman; 2400
(B) Limited electrical contractor or limited electrical journeyman; 2401
(C) Limited solar electric contractor or limited solar electric 2402
journeyman; 2403
(D) Unlimited heating, piping and cooling contractor or unlimited 2404
Governor's Bill No. 1246
LCO No. 4344 78 of 93
heating, piping and cooling journeyman; 2405
(E) Limited heating, piping and cooling contractor or limited heating, 2406
piping and cooling journeyman; 2407
(F) Heating, piping and cooling operating stationary engineer; 2408
(G) Unlimited plumbing and piping contractor or unlimited 2409
plumbing and piping journeyman; 2410
(H) Limited plumbing and piping contractor or unlimited plumbing 2411
and piping journeyman; or 2412
(I) Limited sheet metal work contractor or limited sheet metal work 2413
journeyman. 2414
(4) Any [such] application fee required under this section shall be 2415
waived for persons who present a recommendation for review issued 2416
pursuant to section 31-22u. 2417
(b) (1) The department shall conduct such written, oral and practical 2418
examinations as the appropriate board, with the consent of the 2419
commissioner, deems necessary to test the knowledge of the applicant 2420
in the work for which a license is being sought. The department shall 2421
allow any applicant, who has not participated in an apprenticeship 2422
program but presents a recommendation for review issued pursuant to 2423
section 31-22u, to sit for any such examination. 2424
(2) Any person completing the required apprentice training program 2425
for a journeyman's license under section 20-334a, as amended by this 2426
act, shall, within thirty days following such completion, apply for a 2427
licensure examination given by the department. If an applicant does not 2428
pass such licensure examination, the commissioner shall provide each 2429
failed applicant with information on how to retake the examination and 2430
a report describing the applicant's strengths and weaknesses in such 2431
examination. Any apprentice permit issued under section 20-334a, as 2432
amended by this act, to an applicant who fails three licensure 2433
Governor's Bill No. 1246
LCO No. 4344 79 of 93
examinations in any one-year period shall remain in effect if such 2434
applicant applies for and takes the first licensure examination given by 2435
the department following the one-year period from the date of such 2436
applicant's third and last unsuccessful licensure examination. 2437
Otherwise, such permit shall be revoked as of the date of the first 2438
examination given by the department following expiration of such one-2439
year period. 2440
(c) The Commissioner of Consumer Protection, subject to section 46a-2441
80, may deny a license or may issue a license pursuant to a consent order 2442
containing conditions that shall be met by the applicant if the applicant 2443
reports that he or she has been found guilty or convicted as a result of 2444
an act which constitutes a felony under (1) the laws of this state at the 2445
time of application for such license, (2) federal law at the time of 2446
application for such license, or (3) the laws of another jurisdiction, and 2447
which, if committed within this state, would constitute a felony under 2448
the laws of this state. 2449
(d) When an applicant has qualified for a license, the department 2450
shall, upon receipt of the license fee, if applicable, or upon waiver of 2451
such fee pursuant to section 20-335, as amended by this act, issue to such 2452
applicant a license entitling such applicant to engage in the work or 2453
occupation for which a license was sought and shall register each 2454
successful applicant's name and address in the roster of licensed persons 2455
authorized to engage in the work or occupation within the appropriate 2456
board's authority. All fees and other moneys collected by the 2457
department shall be promptly transmitted to the State Treasurer as 2458
provided in section 4-32. 2459
Sec. 48. Section 20-334a of the general statutes is repealed and the 2460
following is substituted in lieu thereof (Effective October 1, 2025): 2461
(a) Except as otherwise provided in this section, the following 2462
licenses may be issued by the Department of Consumer Protection, with 2463
the advice and assistance of the boards, under the provisions of section 2464
Governor's Bill No. 1246
LCO No. 4344 80 of 93
20-333, as amended by this act: 2465
(1) (A) An unlimited contractor's license may be issued to a person 2466
who has served as a journeyman in the trade for which such person 2467
seeks a license for not less than two years and, if such service as a 2468
journeyman was outside this state, has furnished evidence satisfactory 2469
to the appropriate state board or the department that such service is 2470
comparable to similar service in this state, or has furnished satisfactory 2471
evidence of education and experience and has passed an examination 2472
which has demonstrated that such person is competent in all aspects of 2473
such trade to be an unlimited contractor. 2474
(B) A limited contractor's license may be issued to a person who 2475
fulfills the requirements of subparagraph (A) of this subdivision as to a 2476
specific area or areas within the trade for which such person seeks a 2477
license. 2478
(C) The holder of an unlimited or a limited contractor's license may, 2479
within the trade, or the area or areas of the trade, for which such holder 2480
has been licensed, furnish supplies and do layout, installation, repair 2481
and maintenance work and distribute and handle materials, provided 2482
nothing in this subdivision shall be construed to authorize the 2483
performance of any action for which licensure is required under the 2484
provisions of chapter 390 or 391. Such licensee shall furnish the board or 2485
the department with evidence that such licensee will comply with all 2486
state requirements pertaining to workers' compensation and 2487
unemployment insurance and that such evidence shall be available to 2488
any properly interested person prior to the issuance of a license under 2489
this subdivision. 2490
(2) (A) An unlimited journeyman's license may be issued to any 2491
person who has completed a bona fide apprenticeship program, 2492
including not less than four years' experience in the trade for which such 2493
person seeks a license, and has demonstrated such person's competency 2494
to perform all services included in the trade for which a license is sought 2495
Governor's Bill No. 1246
LCO No. 4344 81 of 93
by successfully completing the applicable state licensure examination. 2496
(B) A limited journeyman's license may be issued to a person who 2497
fulfills the requirements of subparagraph (A) of this subdivision in a 2498
specific area or areas of the trade for which such person seeks a license, 2499
provided the length of experience required may be less than four years 2500
for such area or areas of the trade. 2501
(3) An apprentice's permit may be issued for the performance of work 2502
in a trade licensed under the provisions of this chapter, for the purpose 2503
of training, which work may be performed only under the supervision 2504
of a licensed contractor or journeyman. 2505
(4) An apprentice permit shall expire upon the failure of the 2506
apprentice holding such permit to apply for the first licensure 2507
examination given by the department following completion of an 2508
apprentice training program as provided in subdivision (2) of this 2509
subsection. 2510
(b) The following licenses for solar thermal work may be issued by 2511
the department, with the advice and assistance of the examining board 2512
for heating, piping, cooling and sheet metal work, under the provisions 2513
of section 20-333, as amended by this act, including an examination on 2514
solar work: 2515
(1) A solar thermal contractor's license may be issued to any person 2516
who (A) not later than July 1, 1984, (i) has been issued a P-1, P-3, S-1, S-2517
3, S-5, S-7, D-1 or D-3 license under subdivision (1) of subsection (a) of 2518
this section or installs at least six fully operational solar hot water 2519
heating systems, and (ii) qualifies for a solar thermal contractor's license 2520
under section 20-333, as amended by this act, or (B) has served as a solar 2521
thermal journeyman for not less than two years. 2522
(2) A solar thermal journeyman's license may be issued to any person 2523
who (A) not later than July 1, 1984, (i) is issued a P-2, P-4, S-2, S-4, S-6, 2524
S-8, D-2 or D-4 license under subdivision (2) of subsection (a) of this 2525
Governor's Bill No. 1246
LCO No. 4344 82 of 93
section, and (ii) qualifies for a solar thermal journeyman's license under 2526
section 20-333, as amended by this act, (B) after July 1, 1984, is issued a 2527
P-2, P-4, S-2, S-4, S-6, S-8, D-2 or D-4 license under subdivision (2) of 2528
subsection (a) of this section and whose bona fide apprenticeship 2529
program includes instruction in solar thermal work, or (C) after July 1, 2530
1984, completes a bona fide solar thermal work apprenticeship program 2531
and has not less than two years' experience in solar thermal work. A 2532
solar thermal journeyman may work only under the supervision of a 2533
licensed solar thermal contractor. 2534
(3) A solar thermal apprentice's permit may be issued for the 2535
performance of solar thermal work for the purpose of training. Such 2536
work may be performed only under the supervision of a licensed solar 2537
thermal contractor or journeyman. 2538
(c) The following licenses for fire protection sprinkler systems work 2539
may be issued by the department: 2540
(1) A fire protection sprinkler contractor's license may be issued to a 2541
person who provides satisfactory evidence of education and experience 2542
in fire protection sprinkler systems work, as defined in subdivision (9) 2543
of section 20-330, and who has passed an examination which has 2544
demonstrated competence in all aspects of such trade. Applicants for 2545
such license shall complete a form provided by the commissioner; and 2546
(2) [a] A journeyman sprinkler fitter's license may be issued to a 2547
person who has completed a bona fide apprenticeship program 2548
pursuant to section 20-334c, and who has not less than four [years] years' 2549
experience in fire protection sprinkler systems work, as defined in 2550
subdivision (9) of section 20-330, or who has been licensed under this 2551
section, and has passed an examination which has demonstrated 2552
competence in all aspects of such trade. Applicants for such license shall 2553
complete a form provided by the department. 2554
(d) The following licenses for irrigation work may be issued by the 2555
department upon authorization of the examining board for plumbing 2556
Governor's Bill No. 1246
LCO No. 4344 83 of 93
and piping work under the provisions of section 20-333, as amended by 2557
this act: (1) An irrigation contractor's license, and (2) an irrigation 2558
journeyman's license. 2559
(e) The following licenses for sheet metal work may be issued by the 2560
department upon authorization of the examining board for heating, 2561
piping, cooling and sheet metal work, under the provisions of section 2562
20-333, as amended by this act, in addition to any licenses or permits 2563
issued for such work under subsection (a) of this section: 2564
[(1) Prior to January 1, 2002, a limited contractor's license for large 2565
commercial sheet metal work may be issued to any person who has 2566
worked as a sheet metal contractor or successfully worked in such trade 2567
in the capacity of a journeyman sheet metal worker for not less than two 2568
years. 2569
(2) On or after January 1, 2002, a] (1) A limited contractor's license for 2570
large commercial sheet metal work may be issued to any person who 2571
has (A) served as a journeyman in the trade for which such person seeks 2572
a license for not less than two years, and (B) if such service as a 2573
journeyman was outside this state, furnished evidence satisfactory to 2574
the examining board for heating, piping, cooling and sheet metal work 2575
that such service is comparable to similar service in this state. 2576
[(3) Prior to January 1, 2002, a limited journeyman's license for large 2577
commercial sheet metal work may be issued to any person who has (A) 2578
successfully completed a bona fide apprenticeship program, including 2579
not less than four years of experience in the trade for which such person 2580
seeks a license, or (B) demonstrated such person's competency to 2581
perform such work by furnishing proof of continuous employment in 2582
such trade for not less than eight thousand hours within the previous 2583
five years, subject to the approval of the examining board for heating, 2584
piping, cooling and sheet metal work. 2585
(4) On or after January 1, 2002, a] (2) A limited journeyman's license 2586
for large commercial sheet metal work may be issued to any person who 2587
Governor's Bill No. 1246
LCO No. 4344 84 of 93
has (A) successfully completed a bona fide apprenticeship program, 2588
including not less than four years of experience in the trade for which 2589
such person seeks a license, and (B) demonstrated such person's 2590
competency to perform all services included in the trade for which a 2591
license is sought by successfully completing the applicable state 2592
licensure examination. 2593
(f) On and after January 1, 2002, the following licenses for automotive 2594
glass work and flat glass work may be issued by the department upon 2595
authorization of the examining board for automotive glass work and flat 2596
glass work, under the provisions of section 20-333, as amended by this 2597
act: 2598
(1) [On and after January 1, 2002, but before January 1, 2003, an 2599
unlimited contractor's license for automotive glass work or flat glass 2600
work may be issued to any person who has served as a journeyman in 2601
the trade for which such person seeks a license for not less than three 2602
years. On and after January 1, 2002, an] An unlimited contractor's license 2603
for automotive glass work or flat glass work may be issued to any 2604
person who (A) has served as a journeyman in the trade for which such 2605
person seeks a license for not less than three years and, if such service 2606
as a journeyman was outside this state, has furnished evidence 2607
satisfactory to the examining board for automotive glass work and flat 2608
glass work that such service is comparable to similar service in this state, 2609
and (B) has furnished satisfactory evidence of education and experience 2610
and has passed an examination which has demonstrated that such 2611
person is competent in all aspects of such trade to be an unlimited 2612
contractor for automotive glass work or flat glass work. 2613
(2) [On and after January 1, 2002, but before January 1, 2003, an 2614
unlimited journeyman's license for automotive glass work or flat glass 2615
work may be issued to any person who has served in the trade for which 2616
such person seeks a license for not less than two years. On and after 2617
January 1, 2002, an] An unlimited journeyman's license for automotive 2618
glass work or flat glass work may be issued to any person who has 2619
Governor's Bill No. 1246
LCO No. 4344 85 of 93
successfully completed a bona fide apprenticeship program as required 2620
by the examining board for automotive glass work and flat glass work, 2621
and has demonstrated such person's competency to perform all services 2622
included in the trade for which a license is sought by successfully 2623
completing the applicable state licensure examination. 2624
(g) [On or after July 1, 2003, a] A medical gas and vacuum systems 2625
certificate for medical gas and vacuum systems work may be issued by 2626
the department, upon the authorization of the Plumbing and Piping 2627
Work Board or the Heating, Piping and Cooling Work Board, as 2628
appropriate, to any person who (1) has been issued a P-1, P-2, S-1, S-2, 2629
S-3 or S-4 license under subdivision (1) of subsection (a) of this section, 2630
(2) has been certified as a medical gas and vacuum system brazer issued 2631
in accordance with the standards of Section IX entitled "Welding and 2632
Brazing Qualifications" of the American Society of Mechanical 2633
Engineers Boiler and Pressure Vessel Code, and (3) has been certified as 2634
having completed an approved training course on medical gas and 2635
vacuum system installation as required by American National 2636
Standards Institute-American Society of Sanitary Engineering Series 2637
6000. No person shall perform medical gas and vacuum systems work 2638
unless such person has obtained a certificate pursuant to this subsection. 2639
Such certificate shall be renewed consistent with the renewal process for 2640
the prerequisite licenses. The fee for such certificate shall be fifty dollars. 2641
(h) A limited sheet metal power industry license may be issued to any 2642
person upon authorization of the examining board for heating, piping, 2643
cooling and sheet metal work, subject to the provisions of section 20-2644
333, as amended by this act. Prior to taking the licensure examination, 2645
an applicant shall successfully complete an education and training 2646
program established and approved by the Labor Department with the 2647
advice of the Connecticut State Apprenticeship Council. The holder of 2648
such license may only install, erect, replace, repair or alter breeching 2649
exhaust and inlet air systems at electric generation facilities, including, 2650
but not limited to, cogeneration plants, bio-mass facilities, blast 2651
furnaces, combined cycle facilities, fossil fuel, gas and hydro power 2652
Governor's Bill No. 1246
LCO No. 4344 86 of 93
facilities, incinerators and nuclear power facilities. The holder of such 2653
license may only perform such work while in the employ of a contractor 2654
licensed to perform such sheet metal work under this chapter. 2655
(i) The Electrical Work Board shall authorize any person to install, 2656
service and repair residential security systems limited to twenty-five 2657
volts and five amperes in one to three-family residential dwellings, 2658
provided the person is in the employ of an electrical contractor holding 2659
an E-1 unlimited contractor license or an L-5 contractor license issued 2660
pursuant to subdivision (1) of subsection (a) of this section and the 2661
person has successfully completed an apprenticeship and training 2662
program established and approved by the Labor Department with the 2663
advice of the Connecticut State Apprenticeship Council. Any person 2664
authorized to work under this subsection shall not perform 2665
telecommunications electrical work, as defined in section 20-340b, with 2666
the exception of work involving interface wiring from a residential 2667
security system to an existing telephone connection for monitoring 2668
purposes. Any person who is authorized to work under this subsection 2669
shall, no later than fifteen months after being issued [said] such 2670
authorization, secure an L-6 limited electrical journeyperson's license 2671
pursuant to subdivision (2) of subsection (a) of this section. 2672
Sec. 49. Section 20-334e of the general statutes is repealed and the 2673
following is substituted in lieu thereof (Effective October 1, 2025): 2674
Any person who has been issued an L-5 or L-6 license pursuant to 2675
subdivision (1) of subsection (a) of section 20-334a, as amended by this 2676
act, shall be eligible to take the licensure examination for a C-5 or C-6 2677
license issued pursuant to subdivision (1) of subsection (a) of section 20-2678
334a, as amended by this act, provided such person submits a complete 2679
license application [and a nonrefundable application fee pursuant to 2680
section 20-333] and provides satisfactory evidence of experience in the 2681
field of telecommunications work to the Electrical Work Board. 2682
Sec. 50. Section 20-335 of the general statutes is repealed and the 2683
Governor's Bill No. 1246
LCO No. 4344 87 of 93
following is substituted in lieu thereof (Effective October 1, 2025): 2684
[Any] (a) (1) Except as provided in subdivision (2) of this subsection, 2685
any person who has successfully completed an examination for such 2686
person's initial license under this chapter shall pay to the Department of 2687
Consumer Protection a fee of one hundred fifty dollars for a contractor's 2688
license or a fee of one hundred twenty dollars for any other such license. 2689
Any such initial license fee shall be waived for persons who present a 2690
recommendation for review issued pursuant to section 31-22u. 2691
(2) No fee shall be required for the issuance of any initial license 2692
under this section for a person exempt from paying the application fee 2693
pursuant to subdivision (3) of subsection (a) of section 20-333, as 2694
amended by this act. 2695
(b) (1) All such licenses shall expire annually. No person shall carry 2696
on or engage in the work or occupations subject to this chapter after the 2697
expiration of such person's license until such person has filed an 2698
application bearing the date of such person's registration card with the 2699
appropriate board. Such application shall be in writing, addressed to the 2700
secretary of the board from which such renewal is sought and signed by 2701
the person applying for such renewal. A licensee applying for renewal 2702
shall, at such times as the commissioner shall by regulation prescribe, 2703
furnish evidence satisfactory to the board that the licensee has 2704
completed any continuing professional education required under 2705
sections 20-330 to 20-341, inclusive, or any regulations adopted 2706
thereunder. 2707
(2) The board may renew such license if the application for such 2708
renewal is received by the board no later than one month after the date 2709
of expiration of such license. [, upon] Except as provided in subdivision 2710
(3) of this subsection, the licensee shall make payment to the department 2711
of a renewal fee of one hundred fifty dollars in the case of a contractor 2712
and of one hundred twenty dollars for any other such license. For any 2713
completed renewal application submitted pursuant to this section that 2714
Governor's Bill No. 1246
LCO No. 4344 88 of 93
requires a hearing or other action by the applicable examining board, 2715
such hearing or other action by the applicable examining board shall 2716
occur not later than thirty days after the date of submission for such 2717
completed renewal application. 2718
(3) No fee shall be required for the renewal of a license under this 2719
section for a person exempt from paying the application fee pursuant to 2720
subdivision (3) of subsection (a) of section 20-333, as amended by this 2721
act. 2722
[The] (4) If applicable, the department shall issue a receipt stating the 2723
fact of [such] the payment made under subdivision (2) of this subsection, 2724
which receipt shall be a license to engage in such work or occupation. A 2725
licensee who has failed to renew such licensee's license for a period of 2726
over two years from the date of expiration of such license shall have it 2727
reinstated only upon complying with the requirements of section 20-2728
333, as amended by this act. All license fees and renewal fees paid to the 2729
department pursuant to this section shall be deposited in the General 2730
Fund. 2731
Sec. 51. Subsection (g) of section 20-331 of the general statutes is 2732
repealed and the following is substituted in lieu thereof (Effective October 2733
1, 2025): 2734
(g) The Automotive Glass Work and Flat Glass Work Board shall 2735
consist of eight members who shall be residents of this state, one of 2736
whom shall be a general contractor or an unlimited contractor licensed 2737
to perform automotive glass work under this chapter, one of whom shall 2738
be a general contractor or an unlimited contractor licensed to perform 2739
flat glass work under this chapter, one of whom shall be an unlimited 2740
contractor licensed to perform automotive glass work under this 2741
chapter, one of whom shall be an unlimited contractor licensed to 2742
perform flat glass work under this chapter, one of whom shall be an 2743
unlimited journeyman licensed to perform flat glass work under this 2744
chapter and three of whom shall be public members. The initial 2745
Governor's Bill No. 1246
LCO No. 4344 89 of 93
members appointed under this subsection need not be licensed to 2746
perform such work under this chapter before January 1, 2001, provided 2747
such initial members shall satisfy the applicable criteria set forth in 2748
subsection [(e)] (f) of section 20-334a of the general statutes, revision of 2749
1958, revised to January 1, 2001. On and after January 1, 2001, each 2750
member appointed under this subsection shall be licensed as provided 2751
in this subsection. 2752
Sec. 52. Subsection (l) of section 10-145b of the general statutes is 2753
repealed and the following is substituted in lieu thereof (Effective October 2754
1, 2025): 2755
(l) [Upon application to the State Board of Education for the issuance 2756
of any certificate in accordance with this section and section 10-145d, 2757
there shall be paid to the board by or on behalf of the applicant a 2758
nonreturnable fee of two hundred dollars in the case of an applicant for 2759
an initial educator certificate, two hundred fifty dollars in the case of an 2760
applicant for a provisional educator certificate and three hundred 2761
seventy-five dollars in the case of an applicant for a professional 2762
educator certificate, except that applicants for certificates for teaching 2763
adult education programs mandated under subparagraph (A) of 2764
subsection (a) of section 10-69 shall pay a fee of one hundred dollars; 2765
persons eligible for a certificate or endorsement for which the fee is less 2766
than that applied for shall receive an appropriate refund; persons not 2767
eligible for any certificate shall receive a refund of the application fee 2768
minus fifty dollars; and persons holding standard or permanent 2769
certificates on July 1, 1989, who apply for professional certificates to 2770
replace the standard or permanent certificates, shall not be required to 2771
pay such a fee. Upon application to the State Board of Education for the 2772
issuance of a subject area endorsement there shall be paid to the board 2773
by or on behalf of such applicant a nonreturnable fee of one hundred 2774
dollars.] No fee shall be required for an application to the State Board of 2775
Education for the issuance of a certificate, a temporary certificate or a 2776
subject area endorsement under this section. With each request for a 2777
duplicate copy of any such certificate or endorsement there shall be paid 2778
Governor's Bill No. 1246
LCO No. 4344 90 of 93
to the board a nonreturnable fee of fifty dollars. 2779
Sec. 53. Subsection (p) of section 3-20j of the general statutes is 2780
repealed and the following is substituted in lieu thereof (Effective July 1, 2781
2025): 2782
(p) (1) Prior to July 1, [2025] 2027, net earnings of investments of 2783
proceeds of bonds issued pursuant to section 3-20, as amended by this 2784
act, or pursuant to this section and accrued interest on the issuance of 2785
such bonds and premiums on the issuance of such bonds shall be 2786
deposited to the credit of the General Fund, after (A) payment of any 2787
expenses incurred by the Treasurer or State Bond Commission in 2788
connection with such issuance, or (B) application to interest on bonds, 2789
notes or other obligations of the state. 2790
(2) On and after July 1, [2025] 2027, notwithstanding subsection (f) of 2791
section 3-20, (A) net earnings of investments of proceeds of bonds issued 2792
pursuant to section 3-20, as amended by this act, or pursuant to this 2793
section and accrued interest on the issuance of such bonds shall be 2794
deposited to the credit of the General Fund, and (B) premiums, net of 2795
any original issue discount, on the issuance of such bonds shall, after 2796
payment of any expenses incurred by the Treasurer or State Bond 2797
Commission in connection with such issuance, be deposited at the 2798
direction of the Treasurer to the credit of an account or fund to fund all 2799
or a portion of any purpose or project authorized by the State Bond 2800
Commission pursuant to any bond act up to the amount authorized by 2801
the State Bond Commission, provided the bonds for such purpose or 2802
project are unissued, and provided further the certificate of 2803
determination the Treasurer files with the secretary of the State Bond 2804
Commission for such authorized bonds sets forth the amount of the 2805
deposit applied to fund each such purpose and project. Upon such 2806
filing, the Treasurer shall record bonds in the amount of net premiums 2807
credited to each purpose and project as set forth in the certificate of 2808
determination of the Treasurer as deemed issued and retired and the 2809
Treasurer shall not thereafter exercise authority to issue bonds in such 2810
Governor's Bill No. 1246
LCO No. 4344 91 of 93
amount for such purpose or project. Upon such recording by the 2811
Treasurer, such bonds shall be deemed to have been issued, retired and 2812
no longer authorized for issuance or outstanding for the purposes of 2813
section 3-21, and for the purpose of aligning the funding of such 2814
authorized purpose and project with amounts generated by net 2815
premiums, but shall not constitute an actual bond issuance or bond 2816
retirement for any other purposes including, but not limited to, financial 2817
reporting purposes. 2818
Sec. 54. Sections 3-20i, 12-217ll and 32-41v of the general statutes are 2819
repealed. (Effective from passage) 2820
This act shall take effect as follows and shall amend the following
sections:
Section 1 from passage and
applicable to income years
commencing on or after
January 1, 2025
12-217(a)(4)
Sec. 2 from passage 12-218e(k)
Sec. 3 from passage 12-217jj(b)
Sec. 4 from passage 12-211a(a)
Sec. 5 from passage 12-217jj(h)(1)
Sec. 6 from passage 32-1m(a)(10)
Sec. 7 from passage 32-1p(6)
Sec. 8 from passage New section
Sec. 9 from passage 12-214(b)(4)
Sec. 10 January 1, 2026 12-219(a)(1)
Sec. 11 July 1, 2025, and
applicable to income years
commencing on or after
January 1, 2025
12-217ee
Sec. 12 July 1, 2025 4-30a(a)
Sec. 13 July 1, 2025 3-20(cc)
Sec. 14 from passage and
applicable to income and
taxable years commencing
on or after January 1, 2025
8-395a(b)
Governor's Bill No. 1246
LCO No. 4344 92 of 93
Sec. 15 from passage and
applicable to taxable years
commencing on or after
January 1, 2025
12-704c
Sec. 16 July 1, 2026, and
applicable to calendar
quarters commencing on or
after July 1, 2026
12-263q
Sec. 17 July 1, 2026, and
applicable to calendar
quarters commencing on or
after July 1, 2026
12-263s(b)
Sec. 18 July 1, 2026 17b-239e(c)
Sec. 19 July 1, 2025 3-114c
Sec. 20 July 1, 2025 3-114m
Sec. 21 from passage 3-115b
Sec. 22 from passage New section
Sec. 23 October 1, 2025 20-12b(a) and (b)
Sec. 24 October 1, 2025 20-12j
Sec. 25 October 1, 2025 20-86c
Sec. 26 October 1, 2025 20-86g
Sec. 27 October 1, 2025 20-93
Sec. 28 October 1, 2025 20-94
Sec. 29 October 1, 2025 20-94a
Sec. 30 October 1, 2025 20-96
Sec. 31 October 1, 2025 20-97
Sec. 32 October 1, 2025 20-126i
Sec. 33 October 1, 2025 20-126k
Sec. 34 October 1, 2025 20-206ll(a)
Sec. 35 October 1, 2025 20-206mm(c)
Sec. 36 October 1, 2025 20-70(a)
Sec. 37 October 1, 2025 20-71
Sec. 38 October 1, 2025 20-74d
Sec. 39 October 1, 2025 20-74f(a)
Sec. 40 October 1, 2025 20-74h
Sec. 41 October 1, 2025 19a-88
Sec. 42 October 1, 2025 19a-12d
Sec. 43 October 1, 2025 20-195c
Sec. 44 October 1, 2025 20-195o
Sec. 45 October 1, 2025 20-195t
Governor's Bill No. 1246
LCO No. 4344 93 of 93
Sec. 46 October 1, 2025 20-195cc(a) and (b)
Sec. 47 October 1, 2025 20-333
Sec. 48 October 1, 2025 20-334a
Sec. 49 October 1, 2025 20-334e
Sec. 50 October 1, 2025 20-335
Sec. 51 October 1, 2025 20-331(g)
Sec. 52 October 1, 2025 10-145b(l)
Sec. 53 July 1, 2025 3-20j(p)
Sec. 54 from passage Repealer section
Statement of Purpose:
To implement the Governor's budget recommendations.
[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
underlined.]