Connecticut 2025 Regular Session

Connecticut Senate Bill SB01246 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2
3	3	LCO No. 4344 1 of 93
4	4
5	5	General Assembly Governor's Bill No. 1246
6	6	January Session, 2025
7	7	LCO No. 4344
8	8
9	9
10	10	Referred to Committee on FINANCE, REVENUE AND
11	11	BONDING
12	12
13	13
14	14	Introduced by:
15	15	Request of the Governor Pursuant
16	16	to Joint Rule 9
17	17
18	18
19	19
20	20
21	21
22	22	AN ACT CONCERNING REVENUE ITEMS TO IMPLEMENT THE
23	23	GOVERNOR'S BUDGET.
24	24	Be it enacted by the Senate and House of Representatives in General
25	25	Assembly convened:
26	26
27	27	Section 1. Subdivision (4) of subsection (a) of section 12-217 of the 1
28	28	general statutes is repealed and the following is substituted in lieu 2
29	29	thereof (Effective from passage and applicable to income years commencing on 3
30	30	or after January 1, 2025): 4
31	31	(4) Notwithstanding any provision of this section: 5
32	32	(A) Any excess of the deductions provided in this section for any 6
33	33	income year commencing on or after January 1, 1973, over the gross 7
34	34	income for such year or the amount of such excess apportioned to this 8
35	35	state under the provisions of this chapter, shall be an operating loss of 9
36	36	such income year and shall be deductible as an operating loss carry-over 10
37	37	for operating losses incurred prior to income years commencing January 11
38	38	1, 2000, in each of the five income years following such loss year; for 12
39	39	operating losses incurred in income years commencing on or after 13
40	40	Governor's Bill No. 1246
41	41
42	42
43	43
44	44	LCO No. 4344 2 of 93
45	45
46	46	January 1, 2000, and prior to January 1, 2025, in each of the twenty 14
47	47	income years following such loss year; and for operating losses incurred 15
48	48	in income years commencing on or after January 1, 2025, in each of the 16
49	49	thirty income years following such loss year; except that: 17
50	50	(i) For income years commencing prior to January 1, 2015, the portion 18
51	51	of such operating loss that may be deducted as an operating loss carry-19
52	52	over in any income year following such loss year shall be limited to the 20
53	53	lesser of (I) any net income greater than zero of such income year 21
54	54	following such loss year, or in the case of a company entitled to 22
55	55	apportion its net income under the provisions of this chapter, the 23
56	56	amount of such net income that is apportioned to this state pursuant 24
57	57	thereto, or (II) the excess, if any, of such operating loss over the total of 25
58	58	such net income for each of any prior income years following such loss 26
59	59	year, such net income of each of such prior income years following such 27
60	60	loss year for such purposes being computed without regard to any 28
61	61	operating loss carry-over from such loss year allowed under this 29
62	62	subparagraph and being regarded as not less than zero, and provided 30
63	63	further the operating loss of any income year shall be deducted in any 31
64	64	subsequent year, to the extent available for such deduction, before the 32
65	65	operating loss of any subsequent income year is deducted; 33
66	66	(ii) For income years commencing on or after January 1, 2015, the 34
67	67	portion of such operating loss that may be deducted as an operating loss 35
68	68	carry-over in any income year following such loss year shall be limited 36
69	69	to the lesser of (I) fifty per cent of net income of such income year 37
70	70	following such loss year, or in the case of a company entitled to 38
71	71	apportion its net income under the provisions of this chapter, fifty per 39
72	72	cent of such net income that is apportioned to this state pursuant 40
73	73	thereto, or (II) the excess, if any, of such operating loss over the 41
74	74	operating loss deductions allowable with respect to such operating loss 42
75	75	under this subparagraph for each of any prior income years following 43
76	76	such loss year, such net income of each of such prior income years 44
77	77	following such loss year for such purposes being computed without 45
78	78	regard to any operating loss carry-over from such loss year allowed 46
79	79	Governor's Bill No. 1246
80	80
81	81
82	82
83	83	LCO No. 4344 3 of 93
84	84
85	85	under this subparagraph and being regarded as not less than zero, and 47
86	86	provided further the operating loss of any income year shall be 48
87	87	deducted in any subsequent year, to the extent available for such 49
88	88	deduction, before the operating loss of any subsequent income year is 50
89	89	deducted; and 51
90	90	(iii) If a combined group so elects, the combined group shall 52
91	91	relinquish fifty per cent of its unused operating losses incurred prior to 53
92	92	the income year commencing on or after January 1, 2015, and before 54
93	93	January 1, 2016, and may utilize, for income years commencing prior to 55
94	94	January 1, 2025, the remaining operating loss carry-over without regard 56
95	95	to the limitations prescribed in subparagraph (A)(ii) of this subdivision. 57
96	96	The portion of such operating loss carry-over that may be deducted shall 58
97	97	be limited to the amount required to reduce a combined group's tax 59
98	98	under this chapter, prior to surtax and prior to the application of credits, 60
99	99	to two million five hundred thousand dollars in any income year 61
100	100	commencing on or after January 1, 2015, and prior to January 1, 2025. 62
101	101	[Only after the combined group's remaining operating loss carry-over 63
102	102	for operating losses incurred prior to income years commencing January 64
103	103	1, 2015, has been fully utilized, will the limitations prescribed in 65
104	104	subparagraph (A)(ii) of this subdivision apply.] The combined group, or 66
105	105	any member thereof, shall make such election on its return for the 67
106	106	income year beginning on or after January 1, 2015, and before January 68
107	107	1, 2016, by the due date for such return, including any extensions. Only 69
108	108	combined groups with unused operating losses in excess of six billion 70
109	109	dollars from income years beginning prior to January 1, 2013, may make 71
110	110	the election prescribed in this clause. Any combined group that made 72
111	111	the election pursuant to this clause shall recalculate its remaining 73
112	112	operating loss carry-over on the return it files under this chapter for the 74
113	113	income year commencing on or after January 1, 2025, and prior to 75
114	114	January 1, 2026, as if such combined group had not been required to 76
115	115	relinquish fifty per cent of its unused net operating loss carry-over to 77
116	116	make the election under this clause. Such recalculated remaining 78
117	117	operating losses may be utilized in income years commencing on or 79
118	118	Governor's Bill No. 1246
119	119
120	120
121	121
122	122	LCO No. 4344 4 of 93
123	123
124	124	after January 1, 2025, subject to the provisions of this chapter, including, 80
125	125	but not limited to, the limitation prescribed in subparagraph (A)(ii) of 81
126	126	this subdivision and the period of time prescribed in this subparagraph, 82
127	127	based upon when such losses were incurred, to claim such deductions; 83
128	128	and 84
129	129	(B) Any net capital loss, as defined in the Internal Revenue Code 85
130	130	effective and in force on the last day of the income year, for any income 86
131	131	year commencing on or after January 1, 1973, shall be allowed as a 87
132	132	capital loss carry-over to reduce, but not below zero, any net capital 88
133	133	gain, as so defined, in each of the five following income years, in order 89
134	134	of sequence, to the extent not exhausted by the net capital gain of any of 90
135	135	the preceding of such five following income years; and 91
136	136	(C) Any net capital losses allowed and carried forward from prior 92
137	137	years to income years beginning on or after January 1, 1973, for federal 93
138	138	income tax purposes by companies entitled to a deduction for dividends 94
139	139	paid under the Internal Revenue Code other than companies subject to 95
140	140	the gross earnings taxes imposed under chapters 211 and 212, shall be 96
141	141	allowed as a capital loss carry-over. 97
142	142	Sec. 2. Subsection (k) of section 12-218e of the general statutes is 98
143	143	repealed and the following is substituted in lieu thereof (Effective from 99
144	144	passage): 100
145	145	(k) (1) [In] For income years beginning prior to January 1, 2025, in no 101
146	146	event shall the tax calculated for a combined group on a combined 102
147	147	unitary basis, prior to surtax and application of credits, exceed the nexus 103
148	148	combined base tax described in subdivision (2) of this subsection by 104
149	149	more than two million five hundred thousand dollars. 105
150	150	(2) (A) The nexus combined base tax equals the tax measured on the 106
151	151	sum of the separate net income or loss of each taxable member or the 107
152	152	minimum tax base of each taxable member as if such members were not 108
153	153	required to file a combined unitary tax return, but only to the extent that 109
154	154	such income, loss or minimum tax base of any taxable member is 110
155	155	Governor's Bill No. 1246
156	156
157	157
158	158
159	159	LCO No. 4344 5 of 93
160	160
161	161	separately apportioned to Connecticut in accordance with the 111
162	162	applicable provisions of section 12-218, 12-218b, 12-219a or 12-244. In 112
163	163	computing such net income or loss, intercorporate dividends shall be 113
164	164	eliminated, and in computing the combined additional tax base, 114
165	165	intercorporate stockholdings shall be eliminated. 115
166	166	(B) In computing such net income or loss, any intangible expenses 116
167	167	and costs, as defined in section 12-218c, any interest expenses and costs, 117
168	168	as defined in section 12-218c, and any income attributable to such 118
169	169	intangible expenses and costs or to such interest expenses and costs shall 119
170	170	be eliminated, provided the corporation that is required to make 120
171	171	adjustments under section 12-218c for such intangible expenses and 121
172	172	costs or for such interest expenses and costs, and the related member or 122
173	173	members, as defined in section 12-218c, are both taxable members of the 123
174	174	combined group. If any such income and any such expenses and costs 124
175	175	are eliminated as provided in this subparagraph, the intangible 125
176	176	property, as defined in section 12-218c, of the corporation eliminating 126
177	177	such income shall not be taken into account in apportioning under the 127
178	178	provisions of section 12-219a the tax calculated under subsection (a) of 128
179	179	section 12-219, as amended by this act, of such corporation. 129
180	180	(C) In computing the apportionment fraction under this subdivision: 130
181	181	(i) Intercompany rents shall not be included in the computation of the 131
182	182	value of property rented if the lessor and lessee are both taxable 132
183	183	members in the combined unitary tax return; and 133
184	184	(ii) Intercompany business receipts, receipts by a taxable member 134
185	185	included in a combined unitary tax return from any other taxable 135
186	186	member included in such return, shall not be included. 136
187	187	Sec. 3. Subsection (b) of section 12-217jj of the general statutes is 137
188	188	repealed and the following is substituted in lieu thereof (Effective from 138
189	189	passage): 139
190	190	(b) (1) The Department of Economic and Community Development 140
191	191	Governor's Bill No. 1246
192	192
193	193
194	194
195	195	LCO No. 4344 6 of 93
196	196
197	197	shall administer a system of tax credit vouchers within the resources, 141
198	198	requirements and purposes of this section for eligible production 142
199	199	companies producing a state-certified qualified production in the state. 143
200	200	(2) Any eligible production company incurring production expenses 144
201	201	or costs in income years commencing prior to January 1, 2025, shall be 145
202	202	eligible for a credit (A) for income years commencing on or after January 146
203	203	1, 2010, but prior to January 1, 2018, against the tax imposed under 147
204	204	chapter 207 or this chapter, (B) for income years commencing on or after 148
205	205	January 1, 2018, but prior to January 1, 2022, against the tax imposed 149
206	206	under chapter 207 or 211 or this chapter, and (C) for income years 150
207	207	commencing on or after January 1, 2022, and prior to January 1, 2025, 151
208	208	against the tax imposed under chapter 207, 211, 219 or this chapter, as 152
209	209	follows: (i) For any such company incurring such expenses or costs of 153
210	210	not less than one hundred thousand dollars, but not more than five 154
211	211	hundred thousand dollars, a credit equal to ten per cent of such 155
212	212	expenses or costs, (ii) for any such company incurring such expenses or 156
213	213	costs of more than five hundred thousand dollars, but not more than 157
214	214	one million dollars, a credit equal to fifteen per cent of such expenses or 158
215	215	costs, and (iii) for any such company incurring such expenses or costs of 159
216	216	more than one million dollars, a credit equal to thirty per cent of such 160
217	217	expenses or costs. 161
218	218	(3) Any eligible production company incurring production expenses 162
219	219	or costs in income years commencing on or after January 1, 2025, shall 163
220	220	be eligible for a credit against the tax imposed under chapter 207, 211, 164
221	221	219 or this chapter, as follows: (A) For any such company incurring such 165
222	222	expenses or costs of not less than one hundred thousand dollars, but not 166
223	223	more than five hundred thousand dollars, a credit equal to ten per cent 167
224	224	of such expenses or costs, (B) for any such company incurring such 168
225	225	expenses or costs of more than five hundred thousand dollars, but not 169
226	226	more than one million dollars, a credit equal to fifteen per cent of such 170
227	227	expenses or costs, and (C) for any such company incurring such 171
228	228	expenses or costs of more than one million dollars, a credit equal to 172
229	229	twenty-five per cent of such expenses or costs. 173
230	230	Governor's Bill No. 1246
231	231
232	232
233	233
234	234	LCO No. 4344 7 of 93
235	235
236	236	Sec. 4. Subsection (a) of section 12-211a of the general statutes is 174
237	237	repealed and the following is substituted in lieu thereof (Effective from 175
238	238	passage): 176
239	239	(a) (1) Notwithstanding any provision of the general statutes, and 177
240	240	except as otherwise provided in subdivision [(5)] (6) of this subsection 178
241	241	or in subsection (b) of this section, the amount of tax credit or credits 179
242	242	otherwise allowable against the tax imposed under this chapter for any 180
243	243	calendar year shall not exceed seventy per cent of the amount of tax due 181
244	244	from such taxpayer under this chapter with respect to such calendar 182
245	245	year of the taxpayer prior to the application of such credit or credits. 183
246	246	(2) For the calendar year commencing January 1, 2011, "type one tax 184
247	247	credits" means tax credits allowable under section 12-217jj, as amended 185
248	248	by this act, 12-217kk or 12-217ll; "type two tax credits" means tax credits 186
249	249	allowable under section 38a-88a; "type three tax credits" means tax 187
250	250	credits that are not type one tax credits or type two tax credits; "thirty 188
251	251	per cent threshold" means thirty per cent of the amount of tax due from 189
252	252	a taxpayer under this chapter prior to the application of tax credit; "fifty-190
253	253	five per cent threshold" means fifty-five per cent of the amount of tax 191
254	254	due from a taxpayer under this chapter prior to the application of tax 192
255	255	credits; and "seventy per cent threshold" means seventy per cent of the 193
256	256	amount of tax due from a taxpayer under this chapter prior to the 194
257	257	application of tax credits. 195
258	258	(3) For the calendar year commencing January 1, 2012, "type one tax 196
259	259	credits" means the tax credit allowable under section 12-217ll; "type two 197
260	260	tax credits" means tax credits allowable under section 38a-88a; "type 198
261	261	three tax credits" means tax credits that are not type one tax credits or 199
262	262	type two tax credits; "thirty per cent threshold" means thirty per cent of 200
263	263	the amount of tax due from a taxpayer under this chapter prior to the 201
264	264	application of tax credit; "fifty-five per cent threshold" means fifty-five 202
265	265	per cent of the amount of tax due from a taxpayer under this chapter 203
266	266	prior to the application of tax credits; and "seventy per cent threshold" 204
267	267	means seventy per cent of the amount of tax due from a taxpayer under 205
268	268	Governor's Bill No. 1246
269	269
270	270
271	271
272	272	LCO No. 4344 8 of 93
273	273
274	274	this chapter prior to the application of tax credits. 206
275	275	(4) For calendar years commencing on or after January 1, 2013, and 207
276	276	prior to January 1, 2025, "type one tax credits" means the tax credit 208
277	277	allowable under sections 12-217jj, as amended by this act, 12-217kk and 209
278	278	12-217ll; "type two tax credits" means tax credits allowable under section 210
279	279	38a-88a; "type three tax credits" means tax credits that are not type one 211
280	280	tax credits or type two tax credits; "thirty per cent threshold" means 212
281	281	thirty per cent of the amount of tax due from a taxpayer under this 213
282	282	chapter prior to the application of tax credit; "fifty-five per cent 214
283	283	threshold" means fifty-five per cent of the amount of tax due from a 215
284	284	taxpayer under this chapter prior to the application of tax credits; and 216
285	285	"seventy per cent threshold" means seventy per cent of the amount of 217
286	286	tax due from a taxpayer under this chapter prior to the application of 218
287	287	tax credits. 219
288	288	(5) For calendar years commencing on or after January 1, 2025, "type 220
289	289	one tax credits" means the tax credit allowable under sections 12-217jj, 221
290	290	as amended by this act, and 12-217kk; "type two tax credits" means tax 222
291	291	credits allowable under section 38a-88a; "type three tax credits" means 223
292	292	tax credits that are not type one tax credits or type two tax credits; "thirty 224
293	293	per cent threshold" means thirty per cent of the amount of tax due from 225
294	294	a taxpayer under this chapter prior to the application of tax credit; "fifty-226
295	295	five per cent threshold" means fifty-five per cent of the amount of tax 227
296	296	due from a taxpayer under this chapter prior to the application of tax 228
297	297	credits; and "seventy per cent threshold" means seventy per cent of the 229
298	298	amount of tax due from a taxpayer under this chapter prior to the 230
299	299	application of tax credits. 231
300	300	[(5)] (6) For calendar years commencing on or after January 1, 2011, 232
301	301	and subject to the provisions of subdivisions (2), (3), [and] (4) and (5) of 233
302	302	this subsection, the amount of tax credit or credits otherwise allowable 234
303	303	against the tax imposed under this chapter shall not exceed: 235
304	304	(A) If the tax credit or credits being claimed by a taxpayer are type 236
305	305	Governor's Bill No. 1246
306	306
307	307
308	308
309	309	LCO No. 4344 9 of 93
310	310
311	311	three tax credits only, thirty per cent of the amount of tax due from such 237
312	312	taxpayer under this chapter with respect to said calendar years of the 238
313	313	taxpayer prior to the application of such credit or credits. 239
314	314	(B) If the tax credit or credits being claimed by a taxpayer are type 240
315	315	one tax credits and type three tax credits, but not type two tax credits, 241
316	316	fifty-five per cent of the amount of tax due from such taxpayer under 242
317	317	this chapter with respect to said calendar years of the taxpayer prior to 243
318	318	the application of such credit or credits, provided (i) type three tax 244
319	319	credits shall be claimed before type one tax credits are claimed, (ii) the 245
320	320	type three tax credits being claimed may not exceed the thirty per cent 246
321	321	threshold, and (iii) the sum of the type one tax credits and the type three 247
322	322	tax credits being claimed may not exceed the fifty-five per cent 248
323	323	threshold. 249
324	324	(C) If the tax credit or credits being claimed by a taxpayer are type 250
325	325	two tax credits and type three tax credits, but not type one tax credits, 251
326	326	seventy per cent of the amount of tax due from such taxpayer under this 252
327	327	chapter with respect to said calendar years of the taxpayer prior to the 253
328	328	application of such credit or credits, provided (i) type three tax credits 254
329	329	shall be claimed before type two tax credits are claimed, (ii) the type 255
330	330	three tax credits being claimed may not exceed the thirty per cent 256
331	331	threshold, and (iii) the sum of the type two tax credits and the type three 257
332	332	tax credits being claimed may not exceed the seventy per cent threshold. 258
333	333	(D) If the tax credit or credits being claimed by a taxpayer are type 259
334	334	one tax credits, type two tax credits and type three tax credits, seventy 260
335	335	per cent of the amount of tax due from such taxpayer under this chapter 261
336	336	with respect to said calendar years of the taxpayer prior to the 262
337	337	application of such credits, provided (i) type three tax credits shall be 263
338	338	claimed before type one tax credits or type two tax credits are claimed, 264
339	339	and the type one tax credits shall be claimed before the type two tax 265
340	340	credits are claimed, (ii) the type three tax credits being claimed may not 266
341	341	exceed the thirty per cent threshold, (iii) the sum of the type one tax 267
342	342	credits and the type three tax credits being claimed may not exceed the 268
343	343	Governor's Bill No. 1246
344	344
345	345
346	346
347	347	LCO No. 4344 10 of 93
348	348
349	349	fifty-five per cent threshold, and (iv) the sum of the type one tax credits, 269
350	350	the type two tax credits and the type three tax credits being claimed may 270
351	351	not exceed the seventy per cent threshold. 271
352	352	(E) If the tax credit or credits being claimed by a taxpayer are type 272
353	353	one tax credits and type two tax credits only, but not type three tax 273
354	354	credits, seventy per cent of the amount of tax due from such taxpayer 274
355	355	under this chapter with respect to said calendar years of the taxpayer 275
356	356	prior to the application of such credits, provided (i) the type one tax 276
357	357	credits shall be claimed before type two tax credits are claimed, (ii) the 277
358	358	type one tax credits being claimed may not exceed the fifty-five per cent 278
359	359	threshold, and (iii) the sum of the type one tax credits and the type two 279
360	360	tax credits being claimed may not exceed the seventy per cent threshold. 280
361	361	Sec. 5. Subdivision (1) of subsection (h) of section 12-217jj of the 281
362	362	general statutes is repealed and the following is substituted in lieu 282
363	363	thereof (Effective from passage): 283
364	364	(h) (1) An eligible production company shall apply to the department 284
365	365	for a tax credit voucher on an annual basis, but not later than ninety days 285
366	366	after the first production expenses or costs are incurred in the 286
367	367	production of a qualified production, and shall provide with such 287
368	368	application such information as the department may require to 288
369	369	determine such company's eligibility to claim a credit under this section. 289
370	370	No production expenses or costs may be listed more than once for 290
371	371	purposes of the tax credit voucher pursuant to this section [, or pursuant 291
372	372	to] or section 12-217kk, [or 12-217ll,] and if a production expense or cost 292
373	373	has been included in a claim for a credit, such production expense or 293
374	374	cost may not be included in any subsequent claim for a credit. 294
375	375	Sec. 6. Subdivision (10) of subsection (a) of section 32-1m of the 295
376	376	general statutes is repealed and the following is substituted in lieu 296
377	377	thereof (Effective from passage): 297
378	378	(10) An overview of the department's activities concerning digital 298
379	379	media, motion pictures and related production activity, and an analysis 299
380	380	Governor's Bill No. 1246
381	381
382	382
383	383
384	384	LCO No. 4344 11 of 93
385	385
386	386	of the use of the film production tax credit established under section 12-300
387	387	217jj, as amended by this act, and the entertainment industry 301
388	388	infrastructure tax credit established under section 12-217kk, [and the 302
389	389	digital animation production tax credit established under section 12-303
390	390	217ll,] including the amount of any tax credit issued under said sections, 304
391	391	the total amount of production expenses or costs incurred in the state by 305
392	392	the taxpayer who was issued such a tax credit and the information 306
393	393	submitted in the report required under subparagraph (A) of subdivision 307
394	394	[(1)] (2) of subsection (h) of section 12-217jj, as amended by this act. 308
395	395	Sec. 7. Subdivision (6) of section 32-1p of the general statutes is 309
396	396	repealed and the following is substituted in lieu thereof (Effective from 310
397	397	passage): 311
398	398	(6) To prepare an explanatory guide showing the impact of relevant 312
399	399	state and municipal tax statutes, regulations and administrative 313
400	400	opinions on typical production activities and to implement the tax 314
401	401	credits provided for in sections 12-217jj, as amended by this act, and 12-315
402	402	217kk; [and 12-217ll;] 316
403	403	Sec. 8. (Effective from passage) The provisions of section 12-242d of the 317
404	404	general statutes shall not apply to any additional tax due as a result of 318
405	405	the changes made to section 12-217 of the general statutes pursuant to 319
406	406	section 1 of this act, section 12-217jj of the general statutes pursuant to 320
407	407	section 3 of this act or section 12-218e of the general statutes pursuant to 321
408	408	section 2 of this act, for income years commencing on or after January 1, 322
409	409	2025, but prior to the effective date of sections 1, 2 and 3, of this act. 323
410	410	Sec. 9. Subdivision (4) of subsection (b) of section 12-214 of the general 324
411	411	statutes is repealed and the following is substituted in lieu thereof 325
412	412	(Effective from passage): 326
413	413	(4) (A) With respect to income years commencing on or after January 327
414	414	1, 2018, and prior to January 1, [2026] 2029, any company subject to the 328
415	415	tax imposed in accordance with subsection (a) of this section shall pay, 329
416	416	for such income year, except when the tax so calculated is equal to two 330
417	417	Governor's Bill No. 1246
418	418
419	419
420	420
421	421	LCO No. 4344 12 of 93
422	422
423	423	hundred fifty dollars, an additional tax in an amount equal to ten per 331
424	424	cent of the tax calculated under said subsection (a) for such income year, 332
425	425	without reduction of the tax so calculated by the amount of any credit 333
426	426	against such tax. The additional amount of tax determined under this 334
427	427	subsection for any income year shall constitute a part of the tax imposed 335
428	428	by the provisions of said subsection (a) and shall become due and be 336
429	429	paid, collected and enforced as provided in this chapter. 337
430	430	(B) Any company whose gross income for the income year was less 338
431	431	than one hundred million dollars shall not be subject to the additional 339
432	432	tax imposed under subparagraph (A) of this subdivision. This exception 340
433	433	shall not apply to taxable members of a combined group that files a 341
434	434	combined unitary tax return. 342
435	435	Sec. 10. Subdivision (1) of subsection (a) of section 12-219 of the 343
436	436	general statutes is repealed and the following is substituted in lieu 344
437	437	thereof (Effective January 1, 2026): 345
438	438	(a) (1) Each company subject to the provisions of this part shall pay 346
439	439	for the privilege of carrying on or doing business within the state, the 347
440	440	larger of the tax, if any, imposed by section 12-214, as amended by this 348
441	441	act, and the tax calculated under this subsection. The tax calculated 349
442	442	under this section shall be a tax of (A) three and one-tenth mills per 350
443	443	dollar for income years commencing prior to January 1, 2024, (B) two 351
444	444	and six-tenths mills per dollar for the income year commencing on or 352
445	445	after January 1, 2024, and prior to January 1, 2025, (C) two and one-tenth 353
446	446	mills per dollar for the income year commencing on or after January 1, 354
447	447	2025, and prior to January 1, 2026, and (D) [one and six-tenths mills per 355
448	448	dollar for the income year commencing on or after January 1, 2026, and 356
449	449	prior to January 1, 2027, (E) one and one-tenth mills per dollar for the 357
450	450	income year commencing on or after January 1, 2027, and prior to 358
451	451	January 1, 2028, and (F)] zero mills per dollar for income years 359
452	452	commencing on or after January 1, [2028] 2026, of the amount derived 360
453	453	(i) by adding (I) the average value of the issued and outstanding capital 361
454	454	stock, including treasury stock at par or face value, fractional shares, 362
455	455	Governor's Bill No. 1246
456	456
457	457
458	458
459	459	LCO No. 4344 13 of 93
460	460
461	461	scrip certificates convertible into shares of stock and amounts received 363
462	462	on subscriptions to capital stock, computed on the balances at the 364
463	463	beginning and end of the taxable year or period, the average value of 365
464	464	surplus and undivided profit computed on the balances at the 366
465	465	beginning and end of the taxable year or period, and (II) the average 367
466	466	value of all surplus reserves computed on the balances at the beginning 368
467	467	and end of the taxable year or period, (ii) by subtracting from the sum 369
468	468	so calculated (I) the average value of any deficit carried on the balance 370
469	469	sheet computed on the balances at the beginning and end of the taxable 371
470	470	year or period, and (II) the average value of any holdings of stock of 372
471	471	private corporations including treasury stock shown on the balance 373
472	472	sheet computed on the balances at the beginning and end of the taxable 374
473	473	year or period, and (iii) by apportioning the remainder so derived 375
474	474	between this and other states under the provisions of section 12-219a, 376
475	475	provided in no event shall the tax so calculated exceed one million 377
476	476	dollars or be less than two hundred fifty dollars. 378
477	477	Sec. 11. Section 12-217ee of the general statutes is repealed and the 379
478	478	following is substituted in lieu thereof (Effective July 1, 2025, and 380
479	479	applicable to income years commencing on or after January 1, 2025): 381
480	480	(a) (1) Any taxpayer that [(1)] (A) is a qualified small business, [(2)] 382
481	481	(B) qualifies for a credit under section 12-217j or section 12-217n, and 383
482	482	[(3)] (C) cannot take such credit in the taxable year in which the credit 384
483	483	could otherwise be taken as a result of having no tax liability under this 385
484	484	chapter may elect to carry such credit forward under this chapter or may 386
485	485	apply to the commissioner as provided in subsection (b) of this section 387
486	486	to exchange such credit with the state for a credit refund as follows: For 388
487	487	a biotechnology company, equal to ninety per cent of the value of the 389
488	488	credit and for all other companies, equal to sixty-five per cent of the 390
489	489	value of the credit. 391
490	490	(2) Any amount of credit refunded under this section shall be 392
491	491	refunded to the taxpayer under the provisions of this chapter, except 393
492	492	that such credit refund shall not be subject to the provisions of section 394
493	493	Governor's Bill No. 1246
494	494
495	495
496	496
497	497	LCO No. 4344 14 of 93
498	498
499	499	12-227. Payment of the capital base tax under section 12-219, as 395
500	500	amended by this act, for an income year commencing on or after January 396
501	501	1, 2002, in which year the taxpayer reports no net income, as defined in 397
502	502	section 12-213, or payment of the minimum tax of two hundred fifty 398
503	503	dollars under section 12-219, as amended by this act, or 12-223c for any 399
504	504	income year, shall not be considered a tax liability for purposes of this 400
505	505	section. 401
506	506	(b) An application for refund of such credit amount shall be made to 402
507	507	the Commissioner of Revenue Services, at the same time such taxpayer 403
508	508	files its return for the income year on or before the original due date or, 404
509	509	if applicable, the extended due date of such year's return, on such forms 405
510	510	and containing such information as prescribed by said commissioner. 406
511	511	No application for refund of such credit amount may be made after the 407
512	512	due date or extended due date, as the case may be, of such return. 408
513	513	(c) If the commissioner determines that the taxpayer qualifies for a 409
514	514	credit refund under this section, the commissioner shall notify, no later 410
515	515	than one hundred twenty days from receipt of the application for such 411
516	516	credit refund, the State Comptroller of the name of the eligible taxpayer, 412
517	517	and the State Comptroller shall draw an order on the State Treasurer. 413
518	518	The amount of the credit refund shall be limited as follows: 414
519	519	(1) In the case of an application for such credit refund filed by the 415
520	520	taxpayer for income years beginning during 2000 or 2001 where such 416
521	521	credit refund has not been paid as of July 1, 2002, the taxpayer shall be 417
522	522	entitled to receive no more than one million dollars during the state's 418
523	523	fiscal year in which the initial refund is paid, with any remaining unpaid 419
524	524	balance to be paid in two equal installments during the state's next two 420
525	525	succeeding fiscal years; and 421
526	526	(2) [in] In the case of an application for such credit refund filed by the 422
527	527	taxpayer for the income years beginning during 2002 or thereafter, the 423
528	528	taxpayer shall be entitled to receive no more than one million five 424
529	529	hundred thousand dollars for any one such income year. 425
530	530	Governor's Bill No. 1246
531	531
532	532
533	533
534	534	LCO No. 4344 15 of 93
535	535
536	536	(d) The Commissioner of Revenue Services may disallow the credit 426
537	537	refund of any credit otherwise allowable for a taxable year under this 427
538	538	section if the company claiming the exchange has any amount of taxes 428
539	539	due and unpaid to the state including interest, penalties, fees and other 429
540	540	charges related thereto for which a period in excess of thirty days has 430
541	541	elapsed following the date on which such taxes were due and which are 431
542	542	not the subject of a timely filed administrative appeal to the 432
543	543	commissioner or of a timely filed appeal pending before any court of 433
544	544	competent jurisdiction. Before any such disallowance, the commissioner 434
545	545	shall send written notice to the company, stating that it may pay the 435
546	546	amount of such delinquent tax or enter into an agreement with the 436
547	547	commissioner for the payment thereof, by the date set forth in said 437
548	548	notice, provided, such date shall not be less than thirty days after the 438
549	549	date of such notice. Failure on the part of the company to pay the 439
550	550	amount of the delinquent tax or enter into an agreement to pay the 440
551	551	amount thereof by said date shall result in a disallowance of the credit 441
552	552	refund being claimed. 442
553	553	(e) For purposes of this section, (1) "qualified small business" means 443
554	554	a company that [(1)] (A) has gross income for the previous income year 444
555	555	that does not exceed seventy million dollars, and [(2)] (B) has not, in the 445
556	556	determination of the commissioner, met the gross income test through 446
557	557	transactions with a related person, as defined in section 12-217w, and 447
558	558	(2) "biotechnology company" has the same meaning as provided in 448
559	559	subsection (b) of section 12-217j. 449
560	560	Sec. 12. Subsection (a) of section 4-30a of the general statutes is 450
561	561	repealed and the following is substituted in lieu thereof (Effective July 1, 451
562	562	2025): 452
563	563	(a) (1) [All] (A) For the fiscal years commencing on or after July 1, 453
564	564	2017, and ending on or before June 30, 2025, all revenue in excess of three 454
565	565	billion one hundred fifty million dollars received by the state each fiscal 455
566	566	year from estimated and final payments of the personal income tax 456
567	567	imposed under chapter 229 and the affected business entity tax imposed 457
568	568	Governor's Bill No. 1246
569	569
570	570
571	571
572	572	LCO No. 4344 16 of 93
573	573
574	574	under section 12-699 shall be transferred by the Treasurer to a special 458
575	575	fund to be known as the Budget Reserve Fund. On and after July 1, 2018, 459
576	576	the threshold amount shall be adjusted annually by the compound 460
577	577	annual growth rate of personal income in the state over the preceding 461
578	578	five calendar years, using data reported by United States Bureau of 462
579	579	Economic Analysis. 463
580	580	(B) For the fiscal year ending June 30, 2026, the threshold amount 464
581	581	prescribed by subparagraph (A) of this subdivision shall be four billion 465
582	582	four hundred eighteen million nine hundred thousand dollars. On and 466
583	583	after July 1, 2027, the threshold amount shall be adjusted annually by 467
584	584	the compound annual growth rate of personal income in the state over 468
585	585	the preceding five calendar years, using data reported by United States 469
586	586	Bureau of Economic Analysis. 470
587	587	(2) The General Assembly may amend the threshold amount [of three 471
588	588	billion one hundred fifty million dollars] determined under subdivision 472
589	589	(1) of this subsection, by vote of at least three-fifths of the members of 473
590	590	each house of the General Assembly, due to changes in state or federal 474
591	591	tax law or policy or significant adjustments to economic growth or tax 475
592	592	collections. 476
593	593	Sec. 13. Section 3-20 of the general statutes is amended by adding 477
594	594	subsection (cc) as follows (Effective July 1, 2025): 478
595	595	(NEW) (cc) (1) For each fiscal year during the period for which the 479
596	596	pledge and undertaking under this subsection is in effect pursuant to 480
597	597	subdivisions (3) and (4) of this subsection, the state of Connecticut shall 481
598	598	comply with the provisions of (A) section 4-30a of the general statutes, 482
599	599	revision of 1958, revised to January 1, 2025, as amended by section 12 of 483
600	600	this act, (B) section 2-33a of the general statutes, revision of 1958, revised 484
601	601	to January 1, 2025, (C) section 2-33c of the general statutes, revision of 485
602	602	1958, revised to January 1, 2025, (D) subsections (d) and (g) of this 486
603	603	section, revision of 1958, revised to January 1, 2025, and (E) section 3-21 487
604	604	of the general statutes, revision of 1958, revised to January 1, 2025. 488
605	605	Governor's Bill No. 1246
606	606
607	607
608	608
609	609	LCO No. 4344 17 of 93
610	610
611	611	(2) (A) The state of Connecticut does hereby pledge to and agree with 489
612	612	the holders of any bonds, notes and other obligations issued pursuant 490
613	613	to subdivision (3) of this subsection that no other public or special act of 491
614	614	the General Assembly taking effect (i) on or after July 1, 2025, and prior 492
615	615	to July 1, 2028, (ii) subject to the provisions of subparagraph (A) of 493
616	616	subdivision (4) of this subsection, on or after July 1, 2028, and prior to 494
617	617	July 1, 2033, and (iii) subject to the provisions of subparagraph (B) of 495
618	618	subdivision (4) of this subsection, on or after July 1, 2033, and prior to 496
619	619	July 1, 2038, shall alter the obligation to comply with the provisions of 497
620	620	the sections and subsections set forth in subparagraphs (A) to (E), 498
621	621	inclusive, of subdivision (1) of this subsection, during the period for 499
622	622	which the pledge and undertaking is in effect pursuant to subdivisions 500
623	623	(3) and (4) of this subsection. 501
624	624	(B) Nothing in this subsection shall preclude such alteration (i) if and 502
625	625	when adequate provision shall be made by law for the protection of the 503
626	626	holders of such bonds, or (ii) (I) if and when the Governor declares an 504
627	627	emergency or the existence of extraordinary circumstances, in which the 505
628	628	provisions of section 4-85 are invoked, (II) at least three-fifths of the 506
629	629	members of each chamber of the General Assembly vote to alter such 507
630	630	required compliance during the fiscal year for which the emergency or 508
631	631	existence of extraordinary circumstances are determined, and (III) any 509
632	632	such alteration is for the fiscal year in progress only. 510
633	633	(3) The Treasurer shall include the pledge and undertaking described 511
634	634	in subdivisions (1) and (2) of this subsection in general obligation bonds 512
635	635	and credit revenue bonds issued on or after July 1, 2025, and prior to 513
636	636	July 1, 2027, and such pledge and undertaking shall be in effect (A) 514
637	637	through June 30, 2028, or (B) subject to the provisions of subparagraph 515
638	638	(A) of subdivision (4) of this subsection, through June 30, 2033, or (C) 516
639	639	subject to the provisions of subparagraph (B) of subdivision (4) of this 517
640	640	subsection, through June 30, 2028. Such pledge and undertaking shall 518
641	641	not apply to refunding bonds issued for bonds issued under this 519
642	642	subdivision. 520
643	643	Governor's Bill No. 1246
644	644
645	645
646	646
647	647	LCO No. 4344 18 of 93
648	648
649	649	(4) The pledge and undertaking described in subdivisions (1) and (2) 521
650	650	of this subsection shall be in effect through the end of the period set forth 522
651	651	in subparagraph (A)(iii) of subdivision (2) of this subsection unless the 523
652	652	General Assembly adopts a resolution (A) on or after January 1, 2028, 524
653	653	but prior to July 1, 2028, not to continue such pledge and undertaking 525
654	654	beyond June 30, 2028, or (B) on or after January 1, 2033, but prior to July 526
655	655	1, 2033, not to continue such pledge and undertaking beyond June 30, 527
656	656	2033. 528
657	657	Sec. 14. Subsection (b) of section 8-395a of the general statutes is 529
658	658	repealed and the following is substituted in lieu thereof (Effective from 530
659	659	passage and applicable to income and taxable years commencing on or after 531
660	660	January 1, 2025): 532
661	661	(b) There is established a workforce housing opportunity 533
662	662	development program to be administered by the Department of 534
663	663	Housing under which individuals or entities who make cash 535
664	664	contributions to an eligible developer for an eligible workforce housing 536
665	665	opportunity development project located in a federally designated 537
666	666	opportunity zone may be allowed a credit against the tax due under 538
667	667	chapter 208 or 229 in an amount equal to [the amount specified by the 539
668	668	commissioner under this section] fifty per cent of the cash contribution. 540
669	669	Any developer of a workforce housing opportunity development 541
670	670	project shall be allowed an exemption from any fees under section 29-542
671	671	263 and any eligible workforce housing opportunity development 543
672	672	project shall be assessed using the capitalization of net income method 544
673	673	under subsection (b) of section 12-63b. 545
674	674	Sec. 15. Section 12-704c of the general statutes is repealed and the 546
675	675	following is substituted in lieu thereof (Effective from passage and 547
676	676	applicable to taxable years commencing on or after January 1, 2025): 548
677	677	(a) Any resident of this state, as defined in subdivision (1) of 549
678	678	subsection (a) of section 12-701, subject to the tax under this chapter for 550
679	679	any taxable year shall be entitled to a credit in determining the amount 551
680	680	Governor's Bill No. 1246
681	681
682	682
683	683
684	684	LCO No. 4344 19 of 93
685	685
686	686	of tax liability under this chapter, for all or a portion, as permitted by 552
687	687	this section, of the amount of property tax, as defined in this section, first 553
688	688	becoming due and actually paid during such taxable year by such 554
689	689	person on such person's primary residence or motor vehicle in 555
690	690	accordance with the provisions of this section, provided in the case of a 556
691	691	person who files a return under the federal income tax for such taxable 557
692	692	year as an unmarried individual, a married individual filing separately 558
693	693	or a head of household, one motor vehicle shall be eligible for such 559
694	694	credit and in the case of a husband and wife who file a return under 560
695	695	federal income tax for such taxable year as married individuals filing 561
696	696	jointly, no more than two motor vehicles shall be eligible for a credit 562
697	697	under the provisions of this section. 563
698	698	(b) (1) The credit allowed under this section shall not exceed (A) for 564
699	699	taxable years commencing on or after January 1, 2011, but prior to 565
700	700	January 1, 2016, three hundred dollars; (B) for taxable years 566
701	701	commencing on or after January 1, 2016, but prior to January 1, 2022, 567
702	702	two hundred dollars; [and] (C) for taxable years commencing on or after 568
703	703	January 1, 2022, but prior to January 1, 2025, three hundred dollars; and 569
704	704	(D) for taxable years commencing on or after January 1, 2025, three 570
705	705	hundred fifty dollars. In the case of any husband and wife who file a 571
706	706	return under the federal income tax for such taxable year as married 572
707	707	individuals filing a joint return, the credit allowed, in the aggregate, 573
708	708	shall not exceed such amount for each such taxable year. 574
709	709	(2) Notwithstanding the provisions of subsection (a) of this section, 575
710	710	for the taxable years commencing January 1, 2017, to January 1, 2021, 576
711	711	inclusive, the credit under this section shall be allowed only for a 577
712	712	resident of this state (A) who has attained age sixty-five before the close 578
713	713	of the applicable taxable year, or (B) who files a return under the federal 579
714	714	income tax for the applicable taxable year validly claiming one or more 580
715	715	dependents. 581
716	716	(c) (1) (A) For taxable years commencing on or after January 1, 2011, 582
717	717	but prior to January 1, 2013, in the case of any such taxpayer who files 583
718	718	Governor's Bill No. 1246
719	719
720	720
721	721
722	722	LCO No. 4344 20 of 93
723	723
724	724	under the federal income tax for such taxable year as an unmarried 584
725	725	individual whose Connecticut adjusted gross income exceeds fifty-six 585
726	726	thousand five hundred dollars, the amount of the credit shall be reduced 586
727	727	by fifteen per cent for each ten thousand dollars, or fraction thereof, by 587
728	728	which the taxpayer's Connecticut adjusted gross income exceeds said 588
729	729	amount. 589
730	730	(B) For taxable years commencing on or after January 1, 2013, but 590
731	731	prior to January 1, 2014, in the case of any such taxpayer who files under 591
732	732	the federal income tax for such taxable year as an unmarried individual 592
733	733	whose Connecticut adjusted gross income exceeds sixty thousand five 593
734	734	hundred dollars, the amount of the credit shall be reduced by fifteen per 594
735	735	cent for each ten thousand dollars, or fraction thereof, by which the 595
736	736	taxpayer's Connecticut adjusted gross income exceeds said amount. 596
737	737	(C) For taxable years commencing on or after January 1, 2014, but 597
738	738	prior to January 1, 2016, in the case of any such taxpayer who files under 598
739	739	the federal income tax for such taxable year as an unmarried individual 599
740	740	whose Connecticut adjusted gross income exceeds forty-seven thousand 600
741	741	five hundred dollars, the amount of the credit shall be reduced by fifteen 601
742	742	per cent for each ten thousand dollars, or fraction thereof, by which the 602
743	743	taxpayer's Connecticut adjusted gross income exceeds said amount. 603
744	744	(D) For taxable years commencing on or after January 1, 2016, but 604
745	745	prior to January 1, 2025, in the case of any such taxpayer who files under 605
746	746	the federal income tax for such taxable year as an unmarried individual 606
747	747	whose Connecticut adjusted gross income exceeds forty-nine thousand 607
748	748	five hundred dollars, the amount of the credit shall be reduced by fifteen 608
749	749	per cent for each ten thousand dollars, or fraction thereof, by which the 609
750	750	taxpayer's Connecticut adjusted gross income exceeds said amount. 610
751	751	(E) For taxable years commencing on or after January 1, 2025, in the 611
752	752	case of any such taxpayer who files under the federal income tax for 612
753	753	such taxable year as an unmarried individual whose Connecticut 613
754	754	adjusted gross income exceeds seventy thousand dollars, the amount of 614
755	755	Governor's Bill No. 1246
756	756
757	757
758	758
759	759	LCO No. 4344 21 of 93
760	760
761	761	the credit shall be reduced by fifteen per cent for each ten thousand 615
762	762	dollars, or fraction thereof, by which the taxpayer's Connecticut 616
763	763	adjusted gross income exceeds said amount. 617
764	764	(2) [In] (A) For taxable years commencing prior to January 1, 2025, in 618
765	765	the case of any such taxpayer who files under the federal income tax for 619
766	766	such taxable year as a married individual filing separately whose 620
767	767	Connecticut adjusted gross income exceeds thirty-five thousand two 621
768	768	hundred fifty dollars, the amount of the credit shall be reduced by 622
769	769	fifteen per cent for each five thousand dollars, or fraction thereof, by 623
770	770	which the taxpayer's Connecticut adjusted gross income exceeds said 624
771	771	amount. 625
772	772	(B) For taxable years commencing on or after January 1, 2025, in the 626
773	773	case of any such taxpayer who files under the federal income tax for 627
774	774	such taxable year as a married individual filing separately whose 628
775	775	Connecticut adjusted gross income exceeds fifty thousand dollars, the 629
776	776	amount of the credit shall be reduced by fifteen per cent for each five 630
777	777	thousand dollars, or fraction thereof, by which the taxpayer's 631
778	778	Connecticut adjusted gross income exceeds said amount. 632
779	779	(3) [In] (A) For taxable years commencing prior to January 1, 2025, in 633
780	780	the case of [a] any such taxpayer who files under the federal income tax 634
781	781	for such taxable year as a head of household whose Connecticut 635
782	782	adjusted gross income exceeds fifty-four thousand five hundred dollars, 636
783	783	the amount of the credit shall be reduced by fifteen per cent for each ten 637
784	784	thousand dollars or fraction thereof, by which the taxpayer's 638
785	785	Connecticut adjusted gross income exceeds said amount. 639
786	786	(B) For taxable years commencing on or after January 1, 2025, in the 640
787	787	case of any such taxpayer who files under the federal income tax for 641
788	788	such taxable year as a head of household whose Connecticut adjusted 642
789	789	gross income exceeds eighty thousand dollars, the amount of the credit 643
790	790	shall be reduced by fifteen per cent for each ten thousand dollars or 644
791	791	fraction thereof, by which the taxpayer's Connecticut adjusted gross 645
792	792	Governor's Bill No. 1246
793	793
794	794
795	795
796	796	LCO No. 4344 22 of 93
797	797
798	798	income exceeds said amount. 646
799	799	(4) [In] (A) For taxable years commencing prior to January 1, 2025, in 647
800	800	the case of [a] any such taxpayer who files under federal income tax for 648
801	801	such taxable year as married individuals filing jointly whose 649
802	802	Connecticut adjusted gross income exceeds seventy thousand five 650
803	803	hundred dollars, the amount of the credit shall be reduced by fifteen per 651
804	804	cent for each ten thousand dollars, or fraction thereof, by which the 652
805	805	taxpayer's Connecticut adjusted gross income exceeds said amount. 653
806	806	(B) For taxable years commencing on or after January 1, 2025, in the 654
807	807	case of any such taxpayer who files under federal income tax for such 655
808	808	taxable year as married individuals filing jointly whose Connecticut 656
809	809	adjusted gross income exceeds one hundred thousand dollars, the 657
810	810	amount of the credit shall be reduced by fifteen per cent for each ten 658
811	811	thousand dollars, or fraction thereof, by which the taxpayer's 659
812	812	Connecticut adjusted gross income exceeds said amount. 660
813	813	(d) (1) Notwithstanding the provisions of subsections (b) and (c) of 661
814	814	this section, for taxable years commencing on or after January 1, 2023, 662
815	815	for any taxpayer who paid the conveyance tax on real property at the 663
816	816	rate prescribed by subparagraph (C)(ii) of subdivision (2) of subsection 664
817	817	(b) of section 12-494, the credit allowed under this section shall not 665
818	818	exceed thirty-three and one-third per cent of the amount of the 666
819	819	conveyance tax paid in excess of one and one-quarter per cent on that 667
820	820	portion of the consideration taxed under section 12-494 that is in excess 668
821	821	of eight hundred thousand dollars, in each of the three taxable years 669
822	822	beginning with the third taxable year after the taxable year in which 670
823	823	such conveyance tax was paid. For any taxable year such taxpayer 671
824	824	claims the credit or portion thereof under this subsection, such credit 672
825	825	shall be in lieu of any credit such taxpayer may be eligible to claim under 673
826	826	subsection (b) or (c) of this section. 674
827	827	(2) If any credit allowed under this subsection or portion thereof is 675
828	828	not used because the amount of the credit exceeds the tax due and owing 676
829	829	Governor's Bill No. 1246
830	830
831	831
832	832
833	833	LCO No. 4344 23 of 93
834	834
835	835	by the taxpayer or the amount of property tax paid by the taxpayer, the 677
836	836	unused amount may be carried forward to each of the successive taxable 678
837	837	years until such amount is fully taken, except that in no event may any 679
838	838	amount of the credit be carried forward for a period of more than six 680
839	839	taxable years. 681
840	840	(e) The credit allowed under this section shall be available for any 682
841	841	person leasing a motor vehicle pursuant to a written agreement for a 683
842	842	term of more than one year. Such lessee shall be entitled to the credit in 684
843	843	accordance with the provisions of this section for the taxes actually paid 685
844	844	by the lessor or lessee on such leased vehicle, provided the lessee was 686
845	845	lawfully in possession of the motor vehicle at such time when the taxes 687
846	846	first became due. The lessor shall provide the lessee with documentation 688
847	847	establishing, to the satisfaction of the Commissioner of Revenue 689
848	848	Services, the amount of property tax paid during the time period in 690
849	849	which the lessee was lawfully in possession of the motor vehicle. The 691
850	850	lessor of the motor vehicle shall not be entitled to a credit under the 692
851	851	provisions of this section. 693
852	852	(f) The credit may only be used to reduce a qualifying taxpayer's tax 694
853	853	liability for the year for which such credit is applicable and shall not be 695
854	854	used to reduce such tax liability to less than zero. 696
855	855	(g) The amount of tax due pursuant to sections 12-705 and 12-722 697
856	856	shall be calculated without regard to this credit. 698
857	857	(h) For the purposes of this section: (1) "Property tax" means the 699
858	858	amount of property tax exclusive of any interest, fees or charges thereon 700
859	859	for which a taxpayer is liable, or in the case of any husband and wife 701
860	860	who file a return under the federal income tax for such taxable year as 702
861	861	married individuals filing a joint return, for which the husband or wife 703
862	862	or both are liable, to a Connecticut political subdivision on the 704
863	863	taxpayer's primary residence or motor vehicles; (2) "motor vehicle" 705
864	864	means a motor vehicle, as defined in section 14-1, that is privately 706
865	865	owned or leased; and (3) property tax first becomes due, if due and 707
866	866	Governor's Bill No. 1246
867	867
868	868
869	869
870	870	LCO No. 4344 24 of 93
871	871
872	872	payable in a single installment, on the date designated by the legislative 708
873	873	body of the municipality as the date on which such installment shall be 709
874	874	due and payable and, if due and payable in two or more installments, 710
875	875	on the date designated by the legislative body of the municipality as the 711
876	876	date on which such installment shall be due and payable or, at the 712
877	877	election of the taxpayer, on the date designated by the legislative body 713
878	878	of the municipality as the date on which any earlier installment of such 714
879	879	tax shall be due and payable. 715
880	880	Sec. 16. Section 12-263q of the general statutes is repealed and the 716
881	881	following is substituted in lieu thereof (Effective July 1, 2026, and 717
882	882	applicable to calendar quarters commencing on or after July 1, 2026): 718
883	883	(a) (1) For each calendar quarter commencing on or after July 1, 2017, 719
884	884	each hospital shall pay a tax on the total net revenue received by such 720
885	885	hospital for the provision of inpatient hospital services and outpatient 721
886	886	hospital services. 722
887	887	(A) (i) On and after July 1, 2017, through June 30, 2026, the rate of tax 723
888	888	for the provision of inpatient hospital services shall be six per cent of 724
889	889	each hospital's audited net revenue for fiscal year 2016 attributable to 725
890	890	inpatient hospital services. [Such rate shall apply for fiscal years 726
891	891	commencing on or after July 1, 2026, unless modified through any 727
892	892	provision of the general statutes.] 728
893	893	(ii) On and after July 1, 2026, the rate of tax for the provision of 729
894	894	inpatient hospital services shall be six per cent of each hospital's audited 730
895	895	net revenue for the applicable federal fiscal year attributable to inpatient 731
896	896	hospital services. 732
897	897	(B) (i) On and after July 1, 2017, and prior to July 1, 2019, the rate of 733
898	898	tax for the provision of outpatient hospital services shall be nine 734
899	899	hundred million dollars less the total tax imposed on all hospitals for 735
900	900	the provision of inpatient hospital services, which sum shall be divided 736
901	901	by the total audited net revenue for fiscal year 2016 attributable to 737
902	902	outpatient hospital services, of all hospitals that are required to pay such 738
903	903	Governor's Bill No. 1246
904	904
905	905
906	906
907	907	LCO No. 4344 25 of 93
908	908
909	909	tax, resulting in an effective rate of twelve and three thousand three 739
910	910	hundred twenty-five ten thousandths (12.3325) per cent of each 740
911	911	hospital's audited net revenue for fiscal year 2016 attributable to 741
912	912	outpatient hospital services. 742
913	913	(ii) On and after July 1, 2019, and prior to July 1, 2020, the rate of tax 743
914	914	for the provision of outpatient hospital services shall be eight hundred 744
915	915	ninety million dollars less the total tax imposed on all hospitals for the 745
916	916	provision of inpatient hospital services, which sum shall be divided by 746
917	917	the total audited net revenue for fiscal year 2016 attributable to 747
918	918	outpatient hospital services, of all hospitals that are required to pay such 748
919	919	tax, resulting in an effective rate of twelve and nine hundred forty-two 749
920	920	ten thousandths (12.0942) per cent of each hospital's audited net revenue 750
921	921	for fiscal year 2016 attributable to outpatient hospital services, subject to 751
922	922	any hospital dissolutions or cessation of operations pursuant to 752
923	923	subparagraph (D) of this subdivision or disallowed exemptions 753
924	924	pursuant to subsections (b) and (c) of this section. 754
925	925	(iii) On and after July 1, 2020, and prior to July 1, 2021, the rate of tax 755
926	926	for the provision of outpatient hospital services shall be eight hundred 756
927	927	eighty-two million dollars less the total tax imposed on all hospitals for 757
928	928	the provision of inpatient hospital services, which sum shall be divided 758
929	929	by the total audited net revenue for fiscal year 2016 attributable to 759
930	930	outpatient hospital services, of all hospitals that are required to pay such 760
931	931	tax, resulting in an effective rate of eleven and seven thousand five 761
932	932	hundred three ten thousandths (11.7503) per cent of each hospital's 762
933	933	audited net revenue for fiscal year 2016 attributable to outpatient 763
934	934	hospital services, subject to any hospital dissolutions or cessation of 764
935	935	operations pursuant to subparagraph (D) of this subdivision or 765
936	936	disallowed exemptions pursuant to subsections (b) and (c) of this 766
937	937	section. 767
938	938	(iv) On and after July 1, 2021, and prior to July 1, 2025, the rate of tax 768
939	939	for the provision of outpatient hospital services shall be eight hundred 769
940	940	fifty million dollars less the total tax imposed on all hospitals for the 770
941	941	Governor's Bill No. 1246
942	942
943	943
944	944
945	945	LCO No. 4344 26 of 93
946	946
947	947	provision of inpatient hospital services, which sum shall be divided by 771
948	948	the total audited net revenue for fiscal year 2016 attributable to 772
949	949	outpatient hospital services, of all hospitals that are required to pay such 773
950	950	tax, resulting in an effective rate of eleven and nine hundred seventy-six 774
951	951	ten thousandths (11.0976) per cent of each hospital's audited net revenue 775
952	952	for fiscal year 2016 attributable to outpatient hospital services, subject to 776
953	953	any hospital dissolutions or cessation of operations pursuant to 777
954	954	subparagraph (D) of this subdivision or disallowed exemptions 778
955	955	pursuant to subsections (b) and (c) of this section. 779
956	956	(v) On and after July 1, 2025, and prior to July 1, 2026, the rate of tax 780
957	957	for the provision of outpatient hospital services shall be eight hundred 781
958	958	twenty million dollars less the total tax imposed on all hospitals for the 782
959	959	provision of inpatient hospital services, which sum shall be divided by 783
960	960	the total audited net revenue for fiscal year 2016 attributable to 784
961	961	outpatient hospital services, of all hospitals that are required to pay such 785
962	962	tax, resulting in an effective rate of ten and four thousand eight hundred 786
963	963	fifty-eight ten thousandths (10.4858) per cent of each hospital's audited 787
964	964	net revenue for fiscal year 2016 attributable to outpatient hospital 788
965	965	services, subject to any hospital dissolutions or cessation of operations 789
966	966	pursuant to subparagraph (D) of this subdivision or disallowed 790
967	967	exemptions pursuant to subsections (b) and (c) of this section. [The rate 791
968	968	set forth in this clause shall apply for fiscal years commencing on or after 792
969	969	July 1, 2026, unless modified through any provision of the general 793
970	970	statutes.] 794
971	971	(vi) (I) On and after July 1, 2026, the rate of tax for the provision of 795
972	972	outpatient hospital services shall be equal to the amount specified under 796
973	973	clause (vi)(II) of this subparagraph less the total tax imposed on all 797
974	974	hospitals for the provision of inpatient hospital services, which sum 798
975	975	shall be divided by the total audited net revenue for the applicable 799
976	976	federal fiscal year attributable to outpatient hospital services, of all 800
977	977	hospitals that are required to pay such tax, subject to any hospital 801
978	978	dissolutions or cessation of operations pursuant to subparagraph (D) of 802
979	979	this subdivision or disallowed exemptions pursuant to subsections (b) 803
980	980	Governor's Bill No. 1246
981	981
982	982
983	983
984	984	LCO No. 4344 27 of 93
985	985
986	986	and (c) of this section. 804
987	987	(II) For the state fiscal year commencing July 1, 2026, the amount shall 805
988	988	be nine hundred sixty million dollars. For the state fiscal year 806
989	989	commencing July 1, 2027, and each state fiscal year thereafter, such 807
990	990	amount shall be increased by twenty-five million dollars from the prior 808
991	991	state fiscal year. 809
992	992	(C) (i) (I) For each state fiscal year commencing on or after July 1, 810
993	993	2019, and prior to July 1, 2026, the total audited net revenue for fiscal 811
994	994	year 2016 attributable to inpatient hospital services, of all hospitals that 812
995	995	are required to pay the tax under this section, shall be five billion ninety-813
996	996	seven million eight hundred twenty thousand one hundred ninety-814
997	997	seven dollars, subject to any hospital dissolutions or cessation of 815
998	998	operations pursuant to subparagraph (D) of this subdivision or 816
999	999	disallowed exemptions pursuant to subsections (b) and (c) of this 817
1000	1000	section. 818
1001	1001	(II) For each state fiscal year commencing on or after July 1, 2026, the 819
1002	1002	total audited net revenue for the applicable federal fiscal year 820
1003	1003	attributable to inpatient hospital services, of all hospitals that are 821
1004	1004	required to pay the tax under this section, shall be the total amount of 822
1005	1005	net revenue attributable to inpatient hospital services reported to the 823
1006	1006	commissioner for the applicable federal fiscal year by all hospitals 824
1007	1007	subject to the tax or, if applicable, as adjusted by the commissioner, in 825
1008	1008	accordance with the provisions of subparagraph (A) of subdivision (4) 826
1009	1009	of this subsection, subject to any hospital dissolutions or cessation of 827
1010	1010	operations pursuant to subparagraph (D) of this subdivision, 828
1011	1011	disallowed exemptions pursuant to subsections (b) and (c) of this section 829
1012	1012	or the provisions of subdivision (4) of this subsection. 830
1013	1013	(ii) (I) For the state fiscal year commencing on or after July 1, 2019, 831
1014	1014	and prior to July 1, 2020, the total audited net revenue for fiscal year 832
1015	1015	2016 attributable to outpatient hospital services, of all hospitals that are 833
1016	1016	required to pay the tax under this section shall be four billion eight 834
1017	1017	Governor's Bill No. 1246
1018	1018
1019	1019
1020	1020
1021	1021	LCO No. 4344 28 of 93
1022	1022
1023	1023	hundred twenty-nine million eight hundred fifty-nine thousand three 835
1024	1024	hundred ninety-nine dollars, subject to any hospital dissolutions or 836
1025	1025	cessation of operations pursuant to subparagraph (D) of this 837
1026	1026	subdivision or disallowed exemptions pursuant to subsections (b) and 838
1027	1027	(c) of this section. 839
1028	1028	(II) For each state fiscal year commencing on or after July 1, 2020, and 840
1029	1029	prior to July 1, 2026, the total audited net revenue for fiscal year 2016 841
1030	1030	attributable to outpatient hospital services, of all hospitals that are 842
1031	1031	required to pay the tax under this section, shall be four billion nine 843
1032	1032	hundred three million one hundred twenty-seven thousand one 844
1033	1033	hundred thirty-three dollars, subject to any hospital dissolutions or 845
1034	1034	cessation of operations pursuant to subparagraph (D) of this 846
1035	1035	subdivision or disallowed exemptions pursuant to subsections (b) and 847
1036	1036	(c) of this section. 848
1037	1037	(III) For each state fiscal year commencing on or after July 1, 2026, the 849
1038	1038	total audited net revenue for the applicable federal fiscal year 850
1039	1039	attributable to outpatient hospital services, of all hospitals that are 851
1040	1040	required to pay the tax under this section, shall be the total amount of 852
1041	1041	net revenue attributable to outpatient hospital services reported to the 853
1042	1042	commissioner for the applicable federal fiscal year by all hospitals 854
1043	1043	subject to the tax or, if applicable, as adjusted by the commissioner, in 855
1044	1044	accordance with the provisions of subparagraph (A) of subdivision (4) 856
1045	1045	of this subsection, subject to any hospital dissolutions or cessation of 857
1046	1046	operations pursuant to subparagraph (D) of this subdivision, 858
1047	1047	disallowed exemptions pursuant to subsections (b) and (c) of this section 859
1048	1048	or the provisions of subdivision (4) of this subsection. 860
1049	1049	(D) (i) If a hospital or hospitals subject to the tax imposed under this 861
1050	1050	subdivision merge, consolidate, are acquired or otherwise reorganize, 862
1051	1051	the surviving hospital shall assume and be liable for the total tax 863
1052	1052	imposed under this subdivision on the merged, consolidated, acquired 864
1053	1053	or reorganized hospitals, including any outstanding liabilities from 865
1054	1054	periods prior to such merger, consolidation, acquisition or 866
1055	1055	Governor's Bill No. 1246
1056	1056
1057	1057
1058	1058
1059	1059	LCO No. 4344 29 of 93
1060	1060
1061	1061	reorganization. 867
1062	1062	(ii) If a hospital ceases to operate as a hospital for any reason other 868
1063	1063	than a merger, consolidation, acquisition or reorganization, or ceases for 869
1064	1064	any reason to be subject to the tax imposed under this subdivision, the 870
1065	1065	amount of tax due from each taxpayer under this subdivision shall not 871
1066	1066	be recalculated to take into account such occurrence for the state fiscal 872
1067	1067	year in which the hospital dissolves or ceases to operate. The amount of 873
1068	1068	tax that would be due from the dissolved hospital after its dissolution 874
1069	1069	or cessation of operations shall not be collected by the commissioner for 875
1070	1070	the state fiscal year in which such hospital dissolves or ceases to operate. 876
1071	1071	In the next succeeding state fiscal year after the hospital dissolves or 877
1072	1072	ceases to operate and in each subsequent state fiscal year, the total 878
1073	1073	audited net revenue for the applicable federal fiscal year [2016] shall be 879
1074	1074	[reduced by] adjusted to exclude such hospital's audited net revenue for 880
1075	1075	the applicable federal fiscal year [2016] and the effective rate of the tax 881
1076	1076	due under this section shall be adjusted to ensure that the total amount 882
1077	1077	of such tax to be collected under subparagraphs (A) and (B) of this 883
1078	1078	subdivision is redistributed among the surviving hospitals in 884
1079	1079	proportion to the reduced total audited net revenue for the applicable 885
1080	1080	federal fiscal year [2016] attributable to inpatient hospital services and 886
1081	1081	outpatient hospital services, of all hospitals. 887
1082	1082	(E) (i) For each state fiscal year commencing on or after July 1, 2026, 888
1083	1083	if the Commissioner of Social Services determines for any fiscal year that 889
1084	1084	the effective rate of tax for the tax imposed on net revenue for the 890
1085	1085	provision of inpatient hospital services exceeds the rate permitted under 891
1086	1086	the provisions of 42 CFR 433.68(f), as amended from time to time, the 892
1087	1087	amount of tax collected that exceeds the permissible amount shall be 893
1088	1088	refunded to hospitals, in proportion to the amount of net revenue for 894
1089	1089	the provision of inpatient hospital services upon which the hospitals 895
1090	1090	were taxed. The effective rate of tax shall be calculated by comparing 896
1091	1091	the amount of tax paid by hospitals on net revenue for the provision of 897
1092	1092	inpatient hospital services in a state fiscal year with the amount of net 898
1093	1093	revenue received by hospitals subject to the tax for the provision of 899
1094	1094	Governor's Bill No. 1246
1095	1095
1096	1096
1097	1097
1098	1098	LCO No. 4344 30 of 93
1099	1099
1100	1100	inpatient hospital services for the equivalent fiscal year. 900
1101	1101	(ii) On or before July 1, 2026, and annually thereafter, each hospital 901
1102	1102	subject to the tax imposed under this subdivision shall report to the 902
1103	1103	Commissioner of Social Services, in the manner prescribed by and on 903
1104	1104	forms provided by said commissioner, the amount of tax paid pursuant 904
1105	1105	to this subsection by such hospital and the amount of net revenue 905
1106	1106	received by such hospital for the provision of inpatient hospital services, 906
1107	1107	in the state fiscal year commencing two years prior to each such 907
1108	1108	reporting date. Not later than ninety days after said commissioner 908
1109	1109	receives completed reports from all hospitals required to submit such 909
1110	1110	reports, said commissioner shall notify the Commissioner of Revenue 910
1111	1111	Services of the amount of any refund due each hospital to be in 911
1112	1112	compliance with 42 CFR 433.68(f), as amended from time to time. Not 912
1113	1113	later than thirty days after receiving such notice, the Commissioner of 913
1114	1114	Revenue Services shall notify the Comptroller of the amount of each 914
1115	1115	such refund and the Comptroller shall draw an order on the Treasurer 915
1116	1116	for payment of each such refund. No interest shall be added to any 916
1117	1117	refund issued pursuant to this subparagraph. 917
1118	1118	(2) Except as provided in subdivision (3) of this subsection, each 918
1119	1119	hospital subject to the tax imposed under subdivision (1) of this 919
1120	1120	subsection shall be required to pay the total amount due in four 920
1121	1121	quarterly payments consistent with section 12-263s, as amended by this 921
1122	1122	act, with the first quarter commencing with the first day of each state 922
1123	1123	fiscal year and the last quarter ending on the last day of each state fiscal 923
1124	1124	year. Hospitals shall make all payments required under this subsection 924
1125	1125	in accordance with procedures established by and on forms provided 925
1126	1126	by the commissioner. 926
1127	1127	(3) (A) For the state fiscal year commencing July 1, 2017, each hospital 927
1128	1128	required to pay tax on inpatient hospital services or outpatient hospital 928
1129	1129	services shall make an estimated tax payment on December 15, 2017, 929
1130	1130	which estimated payment shall be equal to one hundred thirty-three per 930
1131	1131	cent of the tax due under chapter 211a for the period ending June 30, 931
1132	1132	Governor's Bill No. 1246
1133	1133
1134	1134
1135	1135
1136	1136	LCO No. 4344 31 of 93
1137	1137
1138	1138	2017. If a hospital was not required to pay tax under chapter 211a on 932
1139	1139	either inpatient hospital services or outpatient hospital services, such 933
1140	1140	hospital shall make its estimated payment based on its unaudited net 934
1141	1141	patient revenue. 935
1142	1142	(B) Each hospital required to pay tax pursuant to this subdivision on 936
1143	1143	inpatient hospital services or outpatient hospital services shall pay the 937
1144	1144	remaining balance determined to be due in two equal payments, which 938
1145	1145	shall be due on April 30, 2018, and July 31, 2018, respectively. 939
1146	1146	(C) (i) (I) For each state fiscal year commencing on or after July 1, 940
1147	1147	2017, and prior to July 1, 2026, each hospital required to pay tax on 941
1148	1148	inpatient hospital services or outpatient hospital services shall calculate 942
1149	1149	the amount of tax due on forms prescribed by the commissioner by 943
1150	1150	multiplying the applicable rate set forth in subdivision (1) of this 944
1151	1151	subsection by its audited net revenue for fiscal year 2016. 945
1152	1152	(II) For each state fiscal year commencing on or after July 1, 2026, each 946
1153	1153	hospital required to pay tax on inpatient hospital services or outpatient 947
1154	1154	hospital services shall calculate the amount of tax due on forms 948
1155	1155	prescribed by the commissioner. 949
1156	1156	(ii) For the state fiscal year commencing July 1, 2019, the payment 950
1157	1157	made for the period ending September 30, 2019, by each hospital 951
1158	1158	required to pay tax on inpatient hospital services or outpatient hospital 952
1159	1159	services shall be considered an estimated payment for purposes of the 953
1160	1160	tax due for said state fiscal year. Each hospital required to pay the tax 954
1161	1161	under this section on inpatient hospital services or outpatient hospital 955
1162	1162	services shall pay the remaining balance due in three equal payments, 956
1163	1163	which shall be due on January 31, 2020, April 30, 2020, and July 31, 2020, 957
1164	1164	respectively. 958
1165	1165	(D) The commissioner shall apply any payment made by a hospital 959
1166	1166	in connection with the tax under chapter 211a for the period ending 960
1167	1167	September 30, 2017, as a partial payment of such hospital's estimated tax 961
1168	1168	payment due on December 15, 2017, under subparagraph (A) of this 962
1169	1169	Governor's Bill No. 1246
1170	1170
1171	1171
1172	1172
1173	1173	LCO No. 4344 32 of 93
1174	1174
1175	1175	subdivision. The commissioner shall return to a hospital any credit 963
1176	1176	claimed by such hospital in connection with the tax imposed under 964
1177	1177	chapter 211a for the period ending September 30, 2017, for assignment 965
1178	1178	as provided under section 12-263s, as amended by this act. 966
1179	1179	(4) (A) (i) Each hospital required to pay tax on inpatient hospital 967
1180	1180	services or outpatient hospital services shall submit to the commissioner 968
1181	1181	such information as the commissioner requires in order to calculate the 969
1182	1182	audited net inpatient revenue for fiscal year 2016, the audited net 970
1183	1183	outpatient revenue for fiscal year 2016 and the audited net revenue for 971
1184	1184	fiscal year 2016 of all such health care providers. Such information shall 972
1185	1185	be provided to the commissioner not later than January 1, 2018. The 973
1186	1186	commissioner shall make additional requests for information as 974
1187	1187	necessary to fully audit each hospital's net revenue. Upon completion of 975
1188	1188	the commissioner's examination, the commissioner shall notify, prior to 976
1189	1189	February 28, 2018, each hospital of its audited net inpatient revenue for 977
1190	1190	fiscal year 2016, audited net outpatient revenue for fiscal year 2016 and 978
1191	1191	audited net revenue for fiscal year 2016. 979
1192	1192	(ii) (I) Not later than January 1, 2026, and January 1, 2029, and 980
1193	1193	quadrennially thereafter, each hospital required to pay tax on inpatient 981
1194	1194	hospital services or outpatient hospital services shall submit to the 982
1195	1195	commissioner such information as the commissioner requires in order 983
1196	1196	to calculate, for the applicable federal fiscal year, the audited net 984
1197	1197	inpatient revenue, the audited net outpatient revenue and the audited 985
1198	1198	net revenue of all such hospitals. The amounts reported by each hospital 986
1199	1199	shall be deemed accepted on the first day of the state fiscal year, 987
1200	1200	provided the commissioner has not initiated an audit of the hospital 988
1201	1201	before such first day. 989
1202	1202	(II) If the commissioner initiates an audit of a hospital, such hospital 990
1203	1203	shall comply with all additional requests by the commissioner for 991
1204	1204	information necessary to enable the commissioner to fully audit the 992
1205	1205	hospital within fourteen days of the date the commissioner requests 993
1206	1206	such information. 994
1207	1207	Governor's Bill No. 1246
1208	1208
1209	1209
1210	1210
1211	1211	LCO No. 4344 33 of 93
1212	1212
1213	1213	(III) The commissioner shall issue any notice setting forth additional 995
1214	1214	audited net revenue not later than the first day of the state fiscal year. 996
1215	1215	Such additional audited net revenue shall be final fourteen days after 997
1216	1216	the date such notice is mailed to the taxpayer, except for any amounts 998
1217	1217	as to which the taxpayer files a written protest with the commissioner. 999
1218	1218	If a protest is filed, the commissioner shall reconsider the additional 1000
1219	1219	audited net revenue and, if the taxpayer or the taxpayer's authorized 1001
1220	1220	representative has requested a hearing, shall grant or deny such hearing. 1002
1221	1221	The commissioner shall mail notice of the commissioner's determination 1003
1222	1222	to the taxpayer, which notice shall briefly set forth the commissioner's 1004
1223	1223	findings of fact and the basis of the commissioner's decision in each case 1005
1224	1224	decided adversely, in whole or in part, to the taxpayer. The 1006
1225	1225	commissioner's action on the taxpayer's protest shall be final upon the 1007
1226	1226	expiration of one month from the date the commissioner mails the notice 1008
1227	1227	of the commissioner's determination to the taxpayer, unless the 1009
1228	1228	taxpayer seeks judicial review of such determination within such 1010
1229	1229	period. 1011
1230	1230	(IV) If any protest or appeal is pending on the first day of the next 1012
1231	1231	succeeding state fiscal year, the amounts reported by the protesting or 1013
1232	1232	appealing taxpayer shall be used to tentatively calculate the tax due 1014
1233	1233	under this section until such protest or appeal is finally resolved. If any 1015
1234	1234	amount is revised pursuant to such protest or appeal from the amount 1016
1235	1235	originally reported by a hospital, the commissioner shall recalculate for 1017
1236	1236	each hospital the amounts due under this section and shall issue 1018
1237	1237	assessments or refunds, as applicable, with respect to any affected 1019
1238	1238	calendar quarter. 1020
1239	1239	(V) A notice under this clause shall not be required for any hospital 1021
1240	1240	for which an audit has not been issued. 1022
1241	1241	(B) Any hospital that fails to provide the requested information by 1023
1242	1242	the dates specified in subparagraph (A) of this subdivision or fails to 1024
1243	1243	comply with a request for additional information made under this 1025
1244	1244	subdivision shall be subject to a penalty of one thousand dollars per day 1026
1245	1245	Governor's Bill No. 1246
1246	1246
1247	1247
1248	1248
1249	1249	LCO No. 4344 34 of 93
1250	1250
1251	1251	for each day the hospital fails to provide the requested information or 1027
1252	1252	additional information. 1028
1253	1253	(C) The commissioner may engage an independent auditor to assist 1029
1254	1254	in the performance of the commissioner's duties and responsibilities 1030
1255	1255	under this subdivision. 1031
1256	1256	(5) Net revenue derived from providing a health care item or service 1032
1257	1257	to a patient shall be taxed only one time under this section. 1033
1258	1258	(6) (A) For purposes of this section: 1034
1259	1259	(i) "Audited net inpatient revenue for fiscal year 2016" means the 1035
1260	1260	amount of revenue that the commissioner determines, in accordance 1036
1261	1261	with federal law, that a hospital received for the provision of inpatient 1037
1262	1262	hospital services during the 2016 federal fiscal year; 1038
1263	1263	(ii) "Audited net outpatient revenue for fiscal year 2016" means the 1039
1264	1264	amount of revenue that the commissioner determines, in accordance 1040
1265	1265	with federal law, that a hospital received for the provision of outpatient 1041
1266	1266	hospital services during the 2016 federal fiscal year; [and] 1042
1267	1267	(iii) "Audited net revenue for fiscal year 2016" means net revenue, as 1043
1268	1268	reported in each hospital's audited financial statements, less the amount 1044
1269	1269	of revenue that the commissioner determines, in accordance with 1045
1270	1270	federal law, that a hospital received from other than the provision of 1046
1271	1271	inpatient hospital services and outpatient hospital services. The total 1047
1272	1272	audited net revenue for fiscal year 2016 shall be the sum of all audited 1048
1273	1273	net revenue for the 2016 fiscal year for all hospitals required to pay tax 1049
1274	1274	on inpatient hospital services and outpatient hospital services; 1050
1275	1275	(iv) "Audited net inpatient revenue for the applicable federal fiscal 1051
1276	1276	year" means the amount of revenue that a hospital reports to the 1052
1277	1277	commissioner that such hospital received for the provision of inpatient 1053
1278	1278	hospital services during the applicable federal fiscal year, subject to the 1054
1279	1279	provisions of subdivision (4) of subsection (a) of this section; 1055
1280	1280	Governor's Bill No. 1246
1281	1281
1282	1282
1283	1283
1284	1284	LCO No. 4344 35 of 93
1285	1285
1286	1286	(v) "Audited net outpatient revenue for the applicable federal fiscal 1056
1287	1287	year" means the amount of revenue that a hospital reports to the 1057
1288	1288	commissioner that such hospital received for the provision of outpatient 1058
1289	1289	hospital services during the applicable federal fiscal year, subject to the 1059
1290	1290	provisions of subdivision (4) of subsection (a) of this section; 1060
1291	1291	(vi) "Audited net revenue for the applicable federal fiscal year" means 1061
1292	1292	net revenue, as reported in each hospital's audited financial statements, 1062
1293	1293	less the amount of revenue a hospital received from other than the 1063
1294	1294	provision of inpatient hospital services and outpatient hospital services. 1064
1295	1295	The total audited net revenue shall be the sum of all audited net revenue 1065
1296	1296	for the applicable federal fiscal year for all hospitals required to pay tax 1066
1297	1297	on inpatient hospital services and outpatient hospital services; and 1067
1298	1298	(vii) "Applicable federal fiscal year" means (I) for state fiscal years 1068
1299	1299	commencing on or after July 1, 2026, and prior to July 1, 2029, federal 1069
1300	1300	fiscal year 2024, (II) for state fiscal years commencing on or after July 1, 1070
1301	1301	2029, and prior to July 1, 2033, federal fiscal year 2027, and (III) for the 1071
1302	1302	periods commencing with the state fiscal year commencing July 1, 2033, 1072
1303	1303	and quadrennially thereafter, the federal fiscal year that concluded in 1073
1304	1304	the calendar year that is two years prior to the start of such quadrennial 1074
1305	1305	period. 1075
1306	1306	(B) For purposes of this section, if a hospital's audited financial 1076
1307	1307	statements for the applicable federal fiscal year [2016] does not report 1077
1308	1308	revenue for the entire fiscal year, such hospital's audited net revenue for 1078
1309	1309	the applicable federal fiscal year [2016] shall be calculated by projecting 1079
1310	1310	the amount of revenue such hospital would have received for the entire 1080
1311	1311	fiscal year based proportionally on the audited net revenue reported on 1081
1312	1312	its audited financial statements. 1082
1313	1313	(C) Audited net inpatient revenue and audited net outpatient 1083
1314	1314	revenue shall be based on information provided by each hospital 1084
1315	1315	required to pay tax on inpatient hospital services or outpatient hospital 1085
1316	1316	services. 1086
1317	1317	Governor's Bill No. 1246
1318	1318
1319	1319
1320	1320
1321	1321	LCO No. 4344 36 of 93
1322	1322
1323	1323	(b) (1) The Commissioner of Social Services shall seek approval from 1087
1324	1324	the Centers for Medicare and Medicaid Services to exempt from the net 1088
1325	1325	revenue tax imposed under subsection (a) of this section the following: 1089
1326	1326	(A) Specialty hospitals; (B) children's general hospitals; and (C) 1090
1327	1327	hospitals operated exclusively by the state other than a short-term 1091
1328	1328	general hospital operated by the state as a receiver pursuant to chapter 1092
1329	1329	920. Any hospital for which the Centers for Medicare and Medicaid 1093
1330	1330	Services grants an exemption shall be exempt from the net revenue tax 1094
1331	1331	imposed under subsection (a) of this section. Any hospital for which the 1095
1332	1332	Centers for Medicare and Medicaid Services denies an exemption shall 1096
1333	1333	be deemed to be a hospital for purposes of this section and shall be 1097
1334	1334	required to pay the net revenue tax imposed under subsection (a) of this 1098
1335	1335	section on inpatient hospital services and outpatient hospital services at 1099
1336	1336	the same effective rates set forth in subsection (a) of this section. 1100
1337	1337	(2) Each hospital shall provide to the Commissioner of Social 1101
1338	1338	Services, upon request, such information as said commissioner may 1102
1339	1339	require to make any computations necessary to seek approval for 1103
1340	1340	exemption under this subsection. 1104
1341	1341	(3) As used in this subsection, (A) "specialty hospital" means a health 1105
1342	1342	care facility, as defined in section 19a-630, other than a facility licensed 1106
1343	1343	by the Department of Public Health as a short-term general hospital or 1107
1344	1344	a short-term children's hospital. "Specialty hospital" includes, but is not 1108
1345	1345	limited to, a psychiatric hospital or a chronic disease hospital, and (B) 1109
1346	1346	"children's general hospital" means a health care facility, as defined in 1110
1347	1347	section 19a-630, that is licensed by the Department of Public Health as a 1111
1348	1348	short-term children's hospital. "Children's general hospital" does not 1112
1349	1349	include a specialty hospital. 1113
1350	1350	(c) (1) (A) For each state fiscal year commencing on or after July 1, 1114
1351	1351	2017, and prior to July 1, 2020, the Commissioner of Social Services shall 1115
1352	1352	seek approval from the Centers for Medicare and Medicaid Services to 1116
1353	1353	exempt financially distressed hospitals from the net revenue tax 1117
1354	1354	imposed on outpatient hospital services. Any such hospital for which 1118
1355	1355	Governor's Bill No. 1246
1356	1356
1357	1357
1358	1358
1359	1359	LCO No. 4344 37 of 93
1360	1360
1361	1361	the Centers for Medicare and Medicaid Services grants an exemption 1119
1362	1362	shall be exempt from the net revenue tax imposed on outpatient hospital 1120
1363	1363	services under subsection (a) of this section. Any hospital for which the 1121
1364	1364	Centers for Medicare and Medicaid Services denies an exemption shall 1122
1365	1365	be required to pay the net revenue tax imposed on outpatient hospital 1123
1366	1366	services under subsection (a) of this section. 1124
1367	1367	(B) For purposes of this subdivision, "financially distressed hospital" 1125
1368	1368	means a hospital that has experienced over the five-year period from 1126
1369	1369	October 1, 2011, through September 30, 2016, an average net loss of more 1127
1370	1370	than five per cent of aggregate revenue. A hospital has an average net 1128
1371	1371	loss of more than five per cent of aggregate revenue if such a loss is 1129
1372	1372	reflected in the applicable years of financial reporting that have been 1130
1373	1373	made available by the Health Systems Planning Unit of the Office of 1131
1374	1374	Health Strategy for such hospital in accordance with section 19a-670. 1132
1375	1375	Upon said commissioner's receipt of a determination by the Centers for 1133
1376	1376	Medicare and Medicaid Services that a hospital is not exempt, the total 1134
1377	1377	audited net revenue from the provision of outpatient hospital services 1135
1378	1378	for fiscal year 2016 shall be increased by such hospital's audited net 1136
1379	1379	revenue from the provision of outpatient hospital services for fiscal year 1137
1380	1380	2016 and the effective rate of the tax due under this section shall be 1138
1381	1381	adjusted to ensure that the total amount of such tax to be collected under 1139
1382	1382	subsection (a) of this section is redistributed, commencing with the 1140
1383	1383	calendar quarter next succeeding the date of the determination by the 1141
1384	1384	Centers for Medicare and Medicaid Services. 1142
1385	1385	(2) (A) For each state fiscal year commencing on or after July 1, 2020, 1143
1386	1386	the Commissioner of Social Services shall seek approval from the 1144
1387	1387	Centers for Medicare and Medicaid Services to exempt sole community 1145
1388	1388	hospitals from the net revenue tax imposed on outpatient hospital 1146
1389	1389	services. Any such hospital for which the Centers for Medicare and 1147
1390	1390	Medicaid Services grants an exemption shall be exempt from the net 1148
1391	1391	revenue tax imposed on outpatient hospital services under subsection 1149
1392	1392	(a) of this section. Any hospital for which the Centers for Medicare and 1150
1393	1393	Medicaid Services denies an exemption shall be required to pay the net 1151
1394	1394	Governor's Bill No. 1246
1395	1395
1396	1396
1397	1397
1398	1398	LCO No. 4344 38 of 93
1399	1399
1400	1400	revenue tax imposed on outpatient hospital services under subsection 1152
1401	1401	(a) of this section. 1153
1402	1402	(B) For purposes of this subdivision, "sole community hospital" 1154
1403	1403	means a hospital that is classified by the Centers for Medicare and 1155
1404	1404	Medicaid Services for purposes of Medicare as a sole community 1156
1405	1405	hospital under 42 CFR 412.92. Upon said commissioner's receipt of a 1157
1406	1406	determination by the Centers for Medicare and Medicaid Services that 1158
1407	1407	a hospital is not exempt, the total audited net revenue from the 1159
1408	1408	provision of outpatient hospital services for the applicable federal fiscal 1160
1409	1409	year [2016] shall be increased by such hospital's audited net revenue 1161
1410	1410	from the provision of outpatient hospital services for the applicable 1162
1411	1411	federal fiscal year [2016] and the effective rate of the tax due under this 1163
1412	1412	section shall be adjusted to ensure that the total amount of such tax to 1164
1413	1413	be collected under subsection (a) of this section is redistributed, 1165
1414	1414	commencing with the calendar quarter next succeeding the date of the 1166
1415	1415	determination by the Centers for Medicare and Medicaid Services. 1167
1416	1416	(3) Upon receipt of a determination by the Centers for Medicare and 1168
1417	1417	Medicaid Services under this subsection that a hospital is not exempt, 1169
1418	1418	said commissioner shall notify all hospitals subject to the tax under this 1170
1419	1419	section of such determination, the corresponding increase to the total 1171
1420	1420	audited net revenue for the applicable federal fiscal year [2016] and the 1172
1421	1421	change in any effective rate of the tax to be collected under subsection 1173
1422	1422	(a) of this section. [through the state fiscal year 2026.] Such notice shall 1174
1423	1423	be provided prior to the end of the calendar quarter next succeeding the 1175
1424	1424	date of the determination by the Centers for Medicare and Medicaid 1176
1425	1425	Services. If a state fiscal year has commenced when such determination 1177
1426	1426	is made, the adjusted audited net revenue for the applicable federal 1178
1427	1427	fiscal year [2016] and the change in any effective rate of the tax to be 1179
1428	1428	collected under subsection (a) of this section shall be prorated to take 1180
1429	1429	into account the amount of the tax already paid during the [applicable] 1181
1430	1430	state fiscal year. 1182
1431	1431	(d) The commissioner shall issue guidance regarding the 1183
1432	1432	Governor's Bill No. 1246
1433	1433
1434	1434
1435	1435
1436	1436	LCO No. 4344 39 of 93
1437	1437
1438	1438	administration of the tax on inpatient hospital services and outpatient 1184
1439	1439	hospital services. Such guidance shall be issued upon completion of a 1185
1440	1440	study of the applicable federal law governing the administration of tax 1186
1441	1441	on inpatient hospital services and outpatient hospital services. The 1187
1442	1442	commissioner shall conduct such study in collaboration with the 1188
1443	1443	Commissioner of Social Services, the Secretary of the Office of Policy 1189
1444	1444	and Management, the Connecticut Hospital Association and the 1190
1445	1445	hospitals subject to the tax imposed on inpatient hospital services and 1191
1446	1446	outpatient hospital services. 1192
1447	1447	(e) (1) The commissioner shall determine, in consultation with the 1193
1448	1448	Commissioner of Social Services, the Secretary of the Office of Policy 1194
1449	1449	and Management, the Connecticut Hospital Association and the 1195
1450	1450	hospitals subject to the tax imposed on inpatient hospital services and 1196
1451	1451	outpatient hospital services, if there is any underreporting of revenue 1197
1452	1452	on hospitals' audited financial statements. Such consultation shall only 1198
1453	1453	be as authorized under section 12-15. The commissioner shall issue 1199
1454	1454	guidance, if necessary, to address any such underreporting. 1200
1455	1455	(2) If the commissioner determines, in accordance with this 1201
1456	1456	subsection, that a hospital underreported net revenue on its audited 1202
1457	1457	financial statements, the amount of underreported net revenue shall be 1203
1458	1458	added to the amount of net revenue reported on such hospital's audited 1204
1459	1459	financial statements so as to comply with federal law and the revised 1205
1460	1460	net revenue amount shall be used for purposes of calculating the 1206
1461	1461	amount of tax owed by such hospital under this section. For purposes 1207
1462	1462	of this subsection, "underreported net revenue" means any revenue of a 1208
1463	1463	hospital subject to the tax imposed under this section that is required to 1209
1464	1464	be included in net revenue from the provision of inpatient hospital 1210
1465	1465	services and net revenue from the provision of outpatient hospital 1211
1466	1466	services to comply with 42 CFR 433.56, as amended from time to time, 1212
1467	1467	42 CFR 433.68, as amended from time to time, and Section 1903(w) of 1213
1468	1468	the Social Security Act, as amended from time to time, but that was not 1214
1469	1469	reported on such hospital's audited financial statements. Underreported 1215
1470	1470	net revenue shall only include revenue of the hospital subject to such 1216
1471	1471	Governor's Bill No. 1246
1472	1472
1473	1473
1474	1474
1475	1475	LCO No. 4344 40 of 93
1476	1476
1477	1477	tax. 1217
1478	1478	(f) On or before November 15, 2026, and quarterly thereafter, the 1218
1479	1479	commissioner shall report to the Commissioner of Social Services and 1219
1480	1480	the Secretary of the Office of Policy and Management the amount of tax 1220
1481	1481	paid under this section by each hospital for the most recently completed 1221
1482	1482	calendar quarter and the amount of any delinquent tax, plus penalty 1222
1483	1483	and interest thereon, owed by a hospital and due under this section. 1223
1484	1484	(g) Nothing in this section shall affect the commissioner's obligations 1224
1485	1485	under section 12-15 regarding disclosure and inspection of returns and 1225
1486	1486	return information. 1226
1487	1487	[(g)] (h) The provisions of section 17b-8 shall not apply to any 1227
1488	1488	exemption or exemptions sought by the Commissioner of Social 1228
1489	1489	Services from the Centers for Medicare and Medicaid Services under 1229
1490	1490	this section. 1230
1491	1491	Sec. 17. Subsection (b) of section 12-263s of the general statutes is 1231
1492	1492	repealed and the following is substituted in lieu thereof (Effective July 1, 1232
1493	1493	2026, and applicable to calendar quarters commencing on or after July 1, 2026): 1233
1494	1494	(b) [(1)] Each taxpayer doing business in this state shall, on or before 1234
1495	1495	the last day of January, April, July and October of each year, render to 1235
1496	1496	the commissioner a quarterly return, on forms prescribed or furnished 1236
1497	1497	by the commissioner and signed by one of the taxpayer's principal 1237
1498	1498	officers, stating specifically the name and location of such taxpayer, the 1238
1499	1499	amount of its net patient revenue or resident days during the calendar 1239
1500	1500	quarter ending on the last day of the preceding month and such other 1240
1501	1501	information as the commissioner deems necessary for the proper 1241
1502	1502	administration of this section and the state's Medicaid program. Except 1242
1503	1503	as provided in subdivision (2) of this subsection, the taxes and fees 1243
1504	1504	imposed under section 12-263q, as amended by this act, or 12-263r shall 1244
1505	1505	be due and payable on the due date of such return. Each taxpayer shall 1245
1506	1506	be required to file such return electronically with the department and to 1246
1507	1507	make such payment by electronic funds transfer in the manner provided 1247
1508	1508	Governor's Bill No. 1246
1509	1509
1510	1510
1511	1511
1512	1512	LCO No. 4344 41 of 93
1513	1513
1514	1514	by chapter 228g, irrespective of whether the taxpayer would have 1248
1515	1515	otherwise been required to file such return electronically or to make 1249
1516	1516	such payment by electronic funds transfer under the provisions of said 1250
1517	1517	chapter. 1251
1518	1518	[(2) (A) A taxpayer may file, on or before the due date of a payment 1252
1519	1519	of tax or fee imposed under section 12-263q or 12-263r, a request for a 1253
1520	1520	reasonable extension of time for such payment for reasons of undue 1254
1521	1521	hardship. Undue hardship shall be demonstrated by a showing that 1255
1522	1522	such taxpayer is at substantial risk of defaulting on a bond covenant or 1256
1523	1523	similar obligation if such taxpayer were to make payment on the due 1257
1524	1524	date of the amount for which the extension is requested. Such request 1258
1525	1525	shall be filed on forms prescribed by the commissioner and shall include 1259
1526	1526	complete information of such taxpayer's inability, due to undue 1260
1527	1527	hardship, to make payment of the tax or fee on or before the due date of 1261
1528	1528	such payment. The commissioner shall not grant any extension for a 1262
1529	1529	general statement of hardship by the taxpayer or for the convenience of 1263
1530	1530	the taxpayer. 1264
1531	1531	(B) The commissioner may grant an extension if the commissioner 1265
1532	1532	determines an undue hardship exists. Such extension shall not exceed 1266
1533	1533	three months from the original due date of the payment, except that the 1267
1534	1534	commissioner may grant an additional extension not exceeding three 1268
1535	1535	months from the initial extended due date of the payment (i) upon the 1269
1536	1536	filing of a subsequent request by the taxpayer on or before the extended 1270
1537	1537	due date of the payment, on forms prescribed by the commissioner, and 1271
1538	1538	(ii) upon a showing of extraordinary circumstances, as determined by 1272
1539	1539	the commissioner. 1273
1540	1540	(3) If the commissioner grants an extension pursuant to subdivision 1274
1541	1541	(2) of this subsection, no penalty shall be imposed and no interest shall 1275
1542	1542	accrue during the period of time for which an extension is granted if the 1276
1543	1543	taxpayer pays the tax or fee due on or before the extended due date of 1277
1544	1544	the payment. If the taxpayer does not pay such tax or fee by the extended 1278
1545	1545	due date, a penalty shall be imposed in accordance with subsection (c) 1279
1546	1546	Governor's Bill No. 1246
1547	1547
1548	1548
1549	1549
1550	1550	LCO No. 4344 42 of 93
1551	1551
1552	1552	of this section and interest shall begin to accrue at a rate of one per cent 1280
1553	1553	per month for each month or fraction thereof from the extended due 1281
1554	1554	date of such tax or fee until the date of payment.] 1282
1555	1555	Sec. 18. Subsection (c) of section 17b-239e of the general statutes is 1283
1556	1556	repealed and the following is substituted in lieu thereof (Effective July 1, 1284
1557	1557	2026): 1285
1558	1558	(c) (1) [The] From July 1, 2019, through June 30, 2026, the department 1286
1559	1559	shall distribute supplemental payments to applicable hospitals in 1287
1560	1560	accordance with the settlement agreement, including any court order 1288
1561	1561	issued in accordance with the provisions of section 12-263z. The 1289
1562	1562	commissioner shall diligently pursue the federal approvals required for 1290
1563	1563	the supplemental pools and payments set forth in this section. 1291
1564	1564	(2) To the extent required by the settlement agreement, including any 1292
1565	1565	court order issued in accordance with the provisions of section 12-263z, 1293
1566	1566	the Department of Social Services shall pay Medicaid supplemental 1294
1567	1567	payments to nongovernmental licensed short-term general hospitals 1295
1568	1568	located in the state as follows: (A) For the fiscal years ending June 30, 1296
1569	1569	2020, and June 30, 2021, five hundred forty-eight million three hundred 1297
1570	1570	thousand dollars in each such fiscal year; and (B) for the fiscal years 1298
1571	1571	ending June 30, 2022, through June 30, 2026, five hundred sixty-eight 1299
1572	1572	million three hundred thousand dollars in each such fiscal year. [For 1300
1573	1573	fiscal years commencing on and after July 1, 2026, the total amount of 1301
1574	1574	supplemental payments paid to such hospitals shall continue at the level 1302
1575	1575	in effect for the prior fiscal year unless modified through any provision 1303
1576	1576	of the general statutes or appropriations act.] 1304
1577	1577	(3) (A) For the fiscal year commencing July 1, 2026, the Department 1305
1578	1578	of Social Services shall pay Medicaid supplemental payments to 1306
1579	1579	nongovernmental licensed short-term general hospitals located in the 1307
1580	1580	state in the amount of seven hundred eight million three hundred 1308
1581	1581	thousand dollars. For fiscal years commencing on or after July 1, 2027, 1309
1582	1582	the total amount of such supplemental payments paid to such hospitals 1310
1583	1583	Governor's Bill No. 1246
1584	1584
1585	1585
1586	1586
1587	1587	LCO No. 4344 43 of 93
1588	1588
1589	1589	each fiscal year shall be increased twenty-five million dollars over the 1311
1590	1590	total amount of such supplemental payments paid to such hospitals in 1312
1591	1591	the immediately preceding fiscal year, provided such supplemental 1313
1592	1592	payments shall not be increased for any fiscal year unless the total 1314
1593	1593	amount collected for the immediately preceding fiscal year from the tax 1315
1594	1594	imposed on inpatient hospital services and outpatient hospital services 1316
1595	1595	under section 12-263q, as amended by this act, across all hospitals 1317
1596	1596	subject to such tax, exceeds such amounts collected for the fiscal year 1318
1597	1597	prior to the immediately preceding fiscal year by at least twenty-five 1319
1598	1598	million dollars. 1320
1599	1599	(B) The Department of Social Services shall not pay Medicaid 1321
1600	1600	supplemental payments in a manner that does not comply with 1322
1601	1601	applicable federal requirements and required federal approvals, 1323
1602	1602	including, but not limited to, payments that cause total hospital 1324
1603	1603	payments in an applicable category to exceed the upper payment limit, 1325
1604	1604	as defined in section 17b-239. 1326
1605	1605	[(3)] (4) From July 1, 2019, through June 30, 2026, the Department of 1327
1606	1606	Social Services shall make supplemental payments to the applicable 1328
1607	1607	hospitals on or before the last day of the first month of each calendar 1329
1608	1608	quarter, except that payments scheduled to be made before December 1330
1609	1609	19, 2019, shall be made not later than thirty days after December 19, 1331
1610	1610	2019. 1332
1611	1611	[(4)] (5) If a nongovernmental licensed short-term general hospital 1333
1612	1612	located in the state merges or consolidates with or is acquired by another 1334
1613	1613	hospital, such that the hospital does not continue to maintain a separate 1335
1614	1614	short-term general hospital license, the supplemental payments that 1336
1615	1615	would have been paid to the hospital that no longer maintains such 1337
1616	1616	license shall be paid instead to the surviving hospital, beginning with 1338
1617	1617	the first calendar quarter that commences on or after the effective date 1339
1618	1618	of the merger, consolidation or acquisition. If a nongovernmental 1340
1619	1619	licensed short-term general hospital located in the state dissolves, ceases 1341
1620	1620	to operate or otherwise terminates licensed short-term general hospital 1342
1621	1621	Governor's Bill No. 1246
1622	1622
1623	1623
1624	1624
1625	1625	LCO No. 4344 44 of 93
1626	1626
1627	1627	services, the supplemental payments that would have been paid to such 1343
1628	1628	hospital shall not be paid to any other hospital for the remainder of the 1344
1629	1629	fiscal year in which such hospital dissolves, ceases operations or 1345
1630	1630	otherwise terminates such services. Commencing with the fiscal year 1346
1631	1631	after the hospital dissolved, ceased to operate or otherwise terminated 1347
1632	1632	such services, the supplemental payments that would have been made 1348
1633	1633	to such hospital shall be redistributed to all other nongovernmental 1349
1634	1634	licensed short-term general hospitals located in the state in accordance 1350
1635	1635	with the distribution methodology set forth in the settlement agreement 1351
1636	1636	for each supplemental pool. 1352
1637	1637	[(5)] (6) Both the state and federal share of supplemental payments 1353
1638	1638	set forth in this subsection shall be appropriated to the Department of 1354
1639	1639	Social Services. Such supplemental payments shall not be subject to 1355
1640	1640	rescissions or holdbacks. Nothing in this section shall affect the 1356
1641	1641	authority of the state to recover overpayments and collect unpaid 1357
1642	1642	liabilities, as authorized by law. 1358
1643	1643	Sec. 19. Section 3-114c of the general statutes is repealed and the 1359
1644	1644	following is substituted in lieu thereof (Effective July 1, 2025): 1360
1645	1645	(a) At the end of each fiscal year, the Comptroller is authorized to 1361
1646	1646	record as revenue for such fiscal year the amount of tax revenue 1362
1647	1647	received by the Commissioner of Revenue Services under the provisions 1363
1648	1648	of chapter 214 as payment for the sale of Connecticut cigarette tax 1364
1649	1649	stamps or heat-applied decals sold by said commissioner as provided 1365
1650	1650	under section 12-298 prior to the end of such fiscal year, provided 1366
1651	1651	payment for such stamps or decals is received by said commissioner not 1367
1652	1652	later than five business days after the last day of July immediately 1368
1653	1653	following the end of such fiscal year. 1369
1654	1654	(b) At the end of the fiscal year ending June 30, 2026, and each fiscal 1370
1655	1655	year thereafter, the Comptroller is authorized to record as revenue for 1371
1656	1656	such fiscal year the amount of tax that is required to be paid to the 1372
1657	1657	Commissioner of Revenue Services under the provisions of chapter 214a 1373
1658	1658	Governor's Bill No. 1246
1659	1659
1660	1660
1661	1661
1662	1662	LCO No. 4344 45 of 93
1663	1663
1664	1664	and is received by said commissioner not later than five business days 1374
1665	1665	after the last day of July immediately following the end of such fiscal 1375
1666	1666	year. 1376
1667	1667	Sec. 20. Section 3-114m of the general statutes is repealed and the 1377
1668	1668	following is substituted in lieu thereof (Effective July 1, 2025): 1378
1669	1669	(a) At the end of each fiscal year commencing with the fiscal year 1379
1670	1670	ending on June 30, 2003, the Comptroller is authorized to record as 1380
1671	1671	revenue for such fiscal year the amount of tax that is required to be paid 1381
1672	1672	to the Commissioner of Revenue Services under section 12-494 and that 1382
1673	1673	is received by the Commissioner of Revenue Services not later than five 1383
1674	1674	business days after the last day of July immediately following the end 1384
1675	1675	of such fiscal year. 1385
1676	1676	(b) At the end of the fiscal year ending June 30, 2026, and each fiscal 1386
1677	1677	year thereafter, the Comptroller is authorized to record as revenue for 1387
1678	1678	such fiscal year the amount of tax that is required to be paid to the 1388
1679	1679	Commissioner of Revenue Services under the provisions of chapter 228b 1389
1680	1680	and is received by said commissioner not later than five business days 1390
1681	1681	after the last day of July immediately following the end of such fiscal 1391
1682	1682	year. 1392
1683	1683	Sec. 21. Section 3-115b of the general statutes is repealed and the 1393
1684	1684	following is substituted in lieu thereof (Effective from passage): 1394
1685	1685	(a) Commencing with the fiscal year ending June 30, 2014, the 1395
1686	1686	Comptroller, in the Comptroller's sole discretion, may initiate a process 1396
1687	1687	intended to result in the implementation of the use of generally accepted 1397
1688	1688	accounting principles, as prescribed by the Governmental Accounting 1398
1689	1689	Standards Board, with respect to the preparation and maintenance of 1399
1690	1690	the annual financial statements of the state pursuant to section 3-115. 1400
1691	1691	(b) Commencing with the fiscal year ending June 30, 2014, the 1401
1692	1692	Secretary of the Office of Policy and Management shall initiate a process 1402
1693	1693	intended to result in the implementation of generally accepted 1403
1694	1694	Governor's Bill No. 1246
1695	1695
1696	1696
1697	1697
1698	1698	LCO No. 4344 46 of 93
1699	1699
1700	1700	accounting principles, as prescribed by the Governmental Accounting 1404
1701	1701	Standards Board, with respect to the preparation of the biennial budget 1405
1702	1702	of the state. 1406
1703	1703	[(c) The Comptroller shall establish an opening combined balance 1407
1704	1704	sheet for each appropriated fund as of July 1, 2013, on the basis of 1408
1705	1705	generally accepted accounting principles. The accumulated deficit in the 1409
1706	1706	General Fund on June 30, 2013, as determined on the basis of generally 1410
1707	1707	accepted accounting principles and identified in the annual 1411
1708	1708	comprehensive financial report of the state as the unassigned negative 1412
1709	1709	balance of the General Fund on said date, reduced by any funds 1413
1710	1710	deposited in the General Fund from other resources for the purpose of 1414
1711	1711	reducing the negative unassigned balance of the fund, shall be 1415
1712	1712	amortized in each fiscal year of each biennial budget, commencing with 1416
1713	1713	the fiscal year ending June 30, 2016, and for the succeeding twelve fiscal 1417
1714	1714	years. The Comptroller shall, to the extent necessary to report the fiscal 1418
1715	1715	position of the state in accordance with generally accepted accounting 1419
1716	1716	principles, reconcile the unassigned balance in the General Fund at the 1420
1717	1717	end of each fiscal year to the unassigned balance in the General Fund on 1421
1718	1718	June 30, 2013, the portion already amortized and any unassigned 1422
1719	1719	balance created after June 30, 2013. The Secretary of the Office of Policy 1423
1720	1720	and Management shall annually publish a recommended amortization 1424
1721	1721	schedule to fully reduce such negative unassigned balance by June 30, 1425
1722	1722	2028. 1426
1723	1723	(d) The unreserved negative balance in the General Fund reported in 1427
1724	1724	the annual comprehensive financial report issued by the Comptroller 1428
1725	1725	for the fiscal year ending June 30, 2014, reduced by (1) the negative 1429
1726	1726	unassigned balance in the General Fund for the fiscal year ending June 1430
1727	1727	30, 2013, and (2) any funds from other resources deposited in the 1431
1728	1728	General Fund for the purpose of reducing the negative unassigned 1432
1729	1729	balance of the fund shall be amortized in each fiscal year of each biennial 1433
1730	1730	budget, commencing with the fiscal year ending June 30, 2018, and for 1434
1731	1731	the succeeding ten fiscal years. The Secretary of the Office of Policy and 1435
1732	1732	Management shall annually publish a recommended amortization 1436
1733	1733	Governor's Bill No. 1246
1734	1734
1735	1735
1736	1736
1737	1737	LCO No. 4344 47 of 93
1738	1738
1739	1739	schedule to fully reduce such negative unassigned balance by June 30, 1437
1740	1740	2028.] 1438
1741	1741	Sec. 22. (Effective from passage) Not later than June 30, 2026, the 1439
1742	1742	Comptroller shall transfer the balance remaining in the Connecticut 1440
1743	1743	Itinerant Vendors Guaranty Fund, repealed by section 5 of public act 17-1441
1744	1744	75, to the General Fund. 1442
1745	1745	Sec. 23. Subsections (a) and (b) of section 20-12b of the general statutes 1443
1746	1746	are repealed and the following is substituted in lieu thereof (Effective 1444
1747	1747	October 1, 2025): 1445
1748	1748	(a) The department may [, upon receipt of a fee of one hundred ninety 1446
1749	1749	dollars,] issue a physician assistant license to an applicant who: (1) 1447
1750	1750	Holds a baccalaureate or higher degree in any field from a regionally 1448
1751	1751	accredited institution of higher education; (2) has graduated from an 1449
1752	1752	accredited physician assistant program; (3) has passed the certification 1450
1753	1753	examination of the national commission; (4) has satisfied the mandatory 1451
1754	1754	continuing medical education requirements of the national commission 1452
1755	1755	for current certification by such commission and has passed any 1453
1756	1756	examination or continued competency assessment the passage of which 1454
1757	1757	may be required by the national commission for maintenance of current 1455
1758	1758	certification by such commission; and (5) has completed not less than 1456
1759	1759	sixty hours of didactic instruction in pharmacology for physician 1457
1760	1760	assistant practice approved by the department. 1458
1761	1761	(b) The department may [, upon receipt of a fee of one hundred fifty 1459
1762	1762	dollars,] issue a temporary permit to an applicant who (1) is a graduate 1460
1763	1763	of an accredited physician assistant program; (2) has completed not less 1461
1764	1764	than sixty hours of didactic instruction in pharmacology for physician 1462
1765	1765	assistant practice approved by the department; and (3) if applying for 1463
1766	1766	such permit on and after September 30, 1991, holds a baccalaureate or 1464
1767	1767	higher degree in any field from a regionally accredited institution of 1465
1768	1768	higher education. Such temporary permit shall authorize the holder to 1466
1769	1769	practice as a physician assistant only in those settings where the 1467
1770	1770	Governor's Bill No. 1246
1771	1771
1772	1772
1773	1773
1774	1774	LCO No. 4344 48 of 93
1775	1775
1776	1776	supervising physician is physically present on the premises and is 1468
1777	1777	immediately available to the physician assistant when needed, but shall 1469
1778	1778	not authorize the holder to prescribe or dispense drugs. Such temporary 1470
1779	1779	permit shall be valid for a period not to exceed one hundred twenty 1471
1780	1780	calendar days after the date of graduation and shall not be renewable. 1472
1781	1781	Such permit shall become void and shall not be reissued in the event 1473
1782	1782	that the applicant fails to pass a certification examination scheduled by 1474
1783	1783	the national commission following the applicant's graduation from an 1475
1784	1784	accredited physician assistant program. Violation of the restrictions on 1476
1785	1785	practice set forth in this subsection may constitute a basis for denial of 1477
1786	1786	licensure as a physician assistant. 1478
1787	1787	(c) No fee shall be required for the issuance of a license or a temporary 1479
1788	1788	permit under this section. 1480
1789	1789	Sec. 24. Section 20-12j of the general statutes is repealed and the 1481
1790	1790	following is substituted in lieu thereof (Effective October 1, 2025): 1482
1791	1791	(a) As used in this section: 1483
1792	1792	(1) "Contact hour" means a minimum of fifty minutes of continuing 1484
1793	1793	education and activities; and 1485
1794	1794	(2) "Registration period" means the one-year period for which a 1486
1795	1795	license has been renewed in accordance with section 19a-88, as amended 1487
1796	1796	by this act, and is current and valid. 1488
1797	1797	(b) Each person holding a license as a physician assistant shall, 1489
1798	1798	annually, during the month of such person's birth, renew such license 1490
1799	1799	with the Department of Public Health [, upon payment of a fee of one 1491
1800	1800	hundred fifty-five dollars,] on a form to be provided by the department 1492
1801	1801	for such purpose, giving such person's name in full, such person's 1493
1802	1802	residence and business address and such other information as the 1494
1803	1803	department requests. No such license shall be renewed unless the 1495
1804	1804	department is satisfied that the practitioner (1) has met the mandatory 1496
1805	1805	continuing medical education requirements of the National 1497
1806	1806	Governor's Bill No. 1246
1807	1807
1808	1808
1809	1809
1810	1810	LCO No. 4344 49 of 93
1811	1811
1812	1812	Commission on Certification of Physician Assistants or a successor 1498
1813	1813	organization for the certification or recertification of physician assistants 1499
1814	1814	that may be approved by the department; (2) has passed any 1500
1815	1815	examination or continued competency assessment the passage of which 1501
1816	1816	may be required by said commission for maintenance of current 1502
1817	1817	certification by said commission; (3) has completed not less than one 1503
1818	1818	contact hour of training or education in prescribing controlled 1504
1819	1819	substances and pain management in the preceding two-year period; and 1505
1820	1820	(4) for registration periods beginning on and after January 1, 2022, 1506
1821	1821	during the first renewal period and not less than once every six years 1507
1822	1822	thereafter, earn not less than two contact hours of training or education 1508
1823	1823	screening for post-traumatic stress disorder, risk of suicide, depression 1509
1824	1824	and grief and suicide prevention training administered by the American 1510
1825	1825	Academy of Physician Associates, or the American Academy of 1511
1826	1826	Physician Associates' successor organization, a hospital or other 1512
1827	1827	licensed health care institution or a regionally accredited institution of 1513
1828	1828	higher education. 1514
1829	1829	(c) Each physician assistant applying for license renewal pursuant to 1515
1830	1830	section 19a-88, as amended by this act, shall sign a statement attesting 1516
1831	1831	that he or she has satisfied the continuing education requirements of 1517
1832	1832	subsection (b) of this section on a form prescribed by the Department of 1518
1833	1833	Public Health. Each licensee shall retain records of attendance or 1519
1834	1834	certificates of completion that demonstrate compliance with the 1520
1835	1835	continuing education requirements of subsection (b) of this section for a 1521
1836	1836	minimum of three years following the year in which the continuing 1522
1837	1837	education was completed and shall submit such records or certificates 1523
1838	1838	to the department for inspection not later than forty-five days after a 1524
1839	1839	request by the department for such records or certificates. 1525
1840	1840	(d) No fee shall be required for the renewal of a license under this 1526
1841	1841	section. 1527
1842	1842	Sec. 25. Section 20-86c of the general statutes is repealed and the 1528
1843	1843	following is substituted in lieu thereof (Effective October 1, 2025): 1529
1844	1844	Governor's Bill No. 1246
1845	1845
1846	1846
1847	1847
1848	1848	LCO No. 4344 50 of 93
1849	1849
1850	1850	The Department of Public Health may issue a license to practice 1530
1851	1851	nurse-midwifery [upon receipt of a fee of one hundred dollars,] to an 1531
1852	1852	applicant who (1) is eligible for registered nurse licensure in this state, 1532
1853	1853	under sections 20-93, as amended by this act, or 20-94, as amended by 1533
1854	1854	this act; (2) holds and maintains current certification from the American 1534
1855	1855	Midwifery Certification Board; and (3) has completed thirty hours of 1535
1856	1856	education in pharmacology for nurse-midwifery. No fee shall be 1536
1857	1857	required for the issuance of a license under this section. No license shall 1537
1858	1858	be issued under this section to any applicant against whom professional 1538
1859	1859	disciplinary action is pending or who is the subject of an unresolved 1539
1860	1860	complaint. 1540
1861	1861	Sec. 26. Section 20-86g of the general statutes is repealed and the 1541
1862	1862	following is substituted in lieu thereof (Effective October 1, 2025): 1542
1863	1863	Any person who held a current valid license as a midwife on June 30, 1543
1864	1864	1983, shall be entitled to renew such license annually [, upon payment 1544
1865	1865	of a fee of fifteen dollars,] in accordance with the provisions of section 1545
1866	1866	19a-88, as amended by this act. 1546
1867	1867	Sec. 27. Section 20-93 of the general statutes is repealed and the 1547
1868	1868	following is substituted in lieu thereof (Effective October 1, 2025): 1548
1869	1869	Any person who shows to the satisfaction of the department that he 1549
1870	1870	or she holds a degree, diploma or certificate from an accredited 1550
1871	1871	institution evidencing satisfactory completion of a nursing program 1551
1872	1872	approved by said board with the consent of the Commissioner of Public 1552
1873	1873	Health shall be eligible for examination for licensure as a registered 1553
1874	1874	nurse, [upon payment of a fee of one hundred eighty dollars,] the 1554
1875	1875	subjects of which examination shall be determined by said department 1555
1876	1876	with the advice and consent of the board. No fee shall be required for 1556
1877	1877	such examination. If such applicant passes such examination said 1557
1878	1878	department shall issue to such applicant a license to practice nursing in 1558
1879	1879	this state. 1559
1880	1880	Sec. 28. Section 20-94 of the general statutes is repealed and the 1560
1881	1881	Governor's Bill No. 1246
1882	1882
1883	1883
1884	1884
1885	1885	LCO No. 4344 51 of 93
1886	1886
1887	1887	following is substituted in lieu thereof (Effective October 1, 2025): 1561
1888	1888	(a) [(1)] Any registered nurse who is licensed at the time of 1562
1889	1889	application in another state of the United States, the District of Columbia 1563
1890	1890	or a commonwealth or territory subject to the laws of the United States, 1564
1891	1891	which has licensure requirements that are substantially similar to or 1565
1892	1892	higher than those of this state shall be eligible for licensure in this state 1566
1893	1893	and entitled to a license without examination. [upon payment of a fee of 1567
1894	1894	one hundred eighty dollars.] No license shall be issued under this 1568
1895	1895	section to any applicant against whom professional disciplinary action 1569
1896	1896	is pending or who is the subject of an unresolved complaint. The 1570
1897	1897	department shall inform the board annually of the number of 1571
1898	1898	applications it receives for licenses under this section. 1572
1899	1899	[(2) For the period from October 1, 2004, to one year after said date, 1573
1900	1900	any advanced practice registered nurse licensed pursuant to section 20-1574
1901	1901	94a whose license as a registered nurse pursuant to section 20-93 has 1575
1902	1902	become void pursuant to section 19a-88, shall be eligible for licensure 1576
1903	1903	and entitled to a license without examination upon receipt of a 1577
1904	1904	completed application form and payment of a fee of one hundred eighty 1578
1905	1905	dollars.] 1579
1906	1906	(b) The Department of Public Health may issue a temporary permit 1580
1907	1907	to an applicant for licensure without examination or to an applicant 1581
1908	1908	previously licensed in Connecticut whose license has become void 1582
1909	1909	pursuant to section 19a-88, as amended by this act, upon receipt of a 1583
1910	1910	completed application form, [accompanied by the fee for licensure 1584
1911	1911	without examination,] a copy of a current license from another state of 1585
1912	1912	the United States, the District of Columbia or a commonwealth or 1586
1913	1913	territory subject to the laws of the United States [,] and a notarized 1587
1914	1914	affidavit attesting that [said] such license is valid and belongs to the 1588
1915	1915	person requesting notarization. Such temporary permit shall be valid 1589
1916	1916	for a period not to exceed one hundred twenty calendar days and shall 1590
1917	1917	not be renewable. No temporary permit shall be issued under this 1591
1918	1918	section to any applicant against whom professional disciplinary action 1592
1919	1919	Governor's Bill No. 1246
1920	1920
1921	1921
1922	1922
1923	1923	LCO No. 4344 52 of 93
1924	1924
1925	1925	is pending or who is the subject of an unresolved complaint. 1593
1926	1926	(c) No fee shall be required for the issuance of a license or a temporary 1594
1927	1927	permit under this section. 1595
1928	1928	Sec. 29. Section 20-94a of the general statutes is repealed and the 1596
1929	1929	following is substituted in lieu thereof (Effective October 1, 2025): 1597
1930	1930	(a) The Department of Public Health may issue an advanced practice 1598
1931	1931	registered nurse license to a person seeking to perform the activities 1599
1932	1932	described in subsection (b) of section 20-87a, [upon receipt of a fee of 1600
1933	1933	two hundred dollars,] to an applicant who: (1) Maintains a license as a 1601
1934	1934	registered nurse in this state, as provided by section 20-93, as amended 1602
1935	1935	by this act, or 20-94, as amended by this act; (2) holds and maintains 1603
1936	1936	current certification as a nurse practitioner, a clinical nurse specialist or 1604
1937	1937	a nurse anesthetist from one of the following national certifying bodies 1605
1938	1938	that certify nurses in advanced practice: The American Nurses' 1606
1939	1939	Association, the Nurses' Association of the American College of 1607
1940	1940	Obstetricians and Gynecologists Certification Corporation, the National 1608
1941	1941	Board of Pediatric Nurse Practitioners and Associates or the American 1609
1942	1942	Association of Nurse Anesthetists, their successors or other appropriate 1610
1943	1943	national certifying bodies approved by the Board of Examiners for 1611
1944	1944	Nursing; (3) has completed thirty hours of education in pharmacology 1612
1945	1945	for advanced nursing practice; and (4) (A) holds a graduate degree in 1613
1946	1946	nursing or in a related field recognized for certification as either a nurse 1614
1947	1947	practitioner, a clinical nurse specialist, or a nurse anesthetist by one of 1615
1948	1948	the foregoing certifying bodies, or (B) (i) on or before December 31, 2004, 1616
1949	1949	completed an advanced nurse practitioner program that a national 1617
1950	1950	certifying body identified in subdivision (2) of subsection (a) of this 1618
1951	1951	section recognized for certification of a nurse practitioner, clinical nurse 1619
1952	1952	specialist, or nurse anesthetist, and (ii) at the time of application, holds 1620
1953	1953	a current license as an advanced practice registered nurse in another 1621
1954	1954	state that requires a master's degree in nursing or a related field for such 1622
1955	1955	licensure. No license shall be issued under this section to any applicant 1623
1956	1956	against whom professional disciplinary action is pending or who is the 1624
1957	1957	Governor's Bill No. 1246
1958	1958
1959	1959
1960	1960
1961	1961	LCO No. 4344 53 of 93
1962	1962
1963	1963	subject of an unresolved complaint. 1625
1964	1964	(b) During the period commencing January 1, 1990, and ending 1626
1965	1965	January 1, 1992, the Department of Public Health may in its discretion 1627
1966	1966	allow a registered nurse, who has been practicing as an advanced 1628
1967	1967	practice registered nurse in a nurse practitioner role and who is unable 1629
1968	1968	to obtain certification as a nurse practitioner by one of the national 1630
1969	1969	certifying bodies specified in subsection (a) of this section, to be licensed 1631
1970	1970	as an advanced practice registered nurse provided the individual: 1632
1971	1971	(1) Holds a current Connecticut license as a registered nurse pursuant 1633
1972	1972	to this chapter; 1634
1973	1973	(2) Presents the department with documentation of the reasons one 1635
1974	1974	of such national certifying bodies will not certify him as a nurse 1636
1975	1975	practitioner; 1637
1976	1976	(3) Has been in active practice as a nurse practitioner for at least five 1638
1977	1977	years in a facility licensed pursuant to section 19a-491; 1639
1978	1978	(4) Provides the department with documentation of his preparation 1640
1979	1979	as a nurse practitioner; 1641
1980	1980	(5) Provides the department with evidence of at least seventy-five 1642
1981	1981	contact hours, or its equivalent, of continuing education related to his 1643
1982	1982	nurse practitioner specialty in the preceding five calendar years; 1644
1983	1983	(6) Has completed thirty hours of education in pharmacology for 1645
1984	1984	advanced nursing practice; 1646
1985	1985	(7) Has his employer provide the department with a description of 1647
1986	1986	his practice setting, job description, and a plan for supervision by a 1648
1987	1987	licensed physician; and 1649
1988	1988	(8) Notifies the department of each change of employment to a new 1650
1989	1989	setting where he will function as an advanced practice registered nurse 1651
1990	1990	and will be exercising prescriptive and dispensing privileges. 1652
1991	1991	Governor's Bill No. 1246
1992	1992
1993	1993
1994	1994
1995	1995	LCO No. 4344 54 of 93
1996	1996
1997	1997	(c) Any person who obtains a license pursuant to subsection (b) of 1653
1998	1998	this section shall be eligible to renew such license annually provided he 1654
1999	1999	presents the department with evidence that he received at least fifteen 1655
2000	2000	contact hours, or its equivalent, eight hours of which shall be in 1656
2001	2001	pharmacology, of continuing education related to his nurse practitioner 1657
2002	2002	specialty in the preceding licensure year. If an individual licensed 1658
2003	2003	pursuant to subsection (b) of this subsection becomes eligible at any 1659
2004	2004	time for certification as a nurse practitioner by one of the national 1660
2005	2005	certifying bodies specified in subsection (a) of this section, the 1661
2006	2006	individual shall apply for certification, and upon certification so notify 1662
2007	2007	the department, and apply to be licensed as an advanced practice 1663
2008	2008	registered nurse in accordance with subsection (a) of this section. 1664
2009	2009	(d) On and after October 1, 2023, a person, who is not eligible for 1665
2010	2010	licensure under subsection (a) of this section, may apply for licensure by 1666
2011	2011	endorsement as an advanced practice registered nurse. Such applicant 1667
2012	2012	shall [(1)] present evidence satisfactory to the Commissioner of Public 1668
2013	2013	Health that the applicant has acquired three years of experience as an 1669
2014	2014	advanced practice registered nurse, or as a person entitled to perform 1670
2015	2015	similar services under a different designation, in another state or 1671
2016	2016	jurisdiction that has requirements for practicing in such capacity that are 1672
2017	2017	substantially similar to, or higher than, those of this state and that there 1673
2018	2018	are no disciplinary actions or unresolved complaints pending against 1674
2019	2019	such person. [, and (2) pay a fee of two hundred dollars to the 1675
2020	2020	commissioner.] 1676
2021	2021	(e) No fee shall be required for the issuance of a license or an 1677
2022	2022	endorsement under this section. 1678
2023	2023	[(e)] (f) A person who has received a license pursuant to this section 1679
2024	2024	shall be known as an "Advanced Practice Registered Nurse" and no 1680
2025	2025	other person shall assume such title or use the letters or figures which 1681
2026	2026	indicate that the person using the same is a licensed advanced practice 1682
2027	2027	registered nurse. 1683
2028	2028	Governor's Bill No. 1246
2029	2029
2030	2030
2031	2031
2032	2032	LCO No. 4344 55 of 93
2033	2033
2034	2034	Sec. 30. Section 20-96 of the general statutes is repealed and the 1684
2035	2035	following is substituted in lieu thereof (Effective October 1, 2025): 1685
2036	2036	Any person who holds a certificate from a nursing program 1686
2037	2037	approved by said board with the consent of the Commissioner of Public 1687
2038	2038	Health, which program consists of not less than twelve months' 1688
2039	2039	instruction in the care of the sick as prescribed by said board, or its 1689
2040	2040	equivalent as determined by said board, shall be eligible for 1690
2041	2041	examination for licensure as a licensed practical nurse. [upon payment 1691
2042	2042	of a fee of one hundred fifty dollars.] Such examination shall include 1692
2043	2043	such subjects as the department, with the advice and consent of the 1693
2044	2044	board, determines. No fee shall be required for such examination. If 1694
2045	2045	such applicant passes such examination said department shall issue to 1695
2046	2046	such applicant a license to practice as a licensed practical nurse in this 1696
2047	2047	state. 1697
2048	2048	Sec. 31. Section 20-97 of the general statutes is repealed and the 1698
2049	2049	following is substituted in lieu thereof (Effective October 1, 2025): 1699
2050	2050	(a) Any person who is licensed at the time of application as a licensed 1700
2051	2051	practical nurse, or as a person entitled to perform similar services under 1701
2052	2052	a different designation, in another state of the United States, the District 1702
2053	2053	of Columbia or a commonwealth or territory subject to the laws of the 1703
2054	2054	United States, [whose] which requirements for licensure in such 1704
2055	2055	capacity are equivalent to or higher than those of this state, shall be 1705
2056	2056	eligible for licensure in this state and entitled to a license without 1706
2057	2057	examination. [upon payment of a fee of one hundred fifty dollars.] If 1707
2058	2058	such other state, district, commonwealth or territory issues licenses 1708
2059	2059	based on completion of a practical nursing education program that is 1709
2060	2060	shorter in length than the minimum length for this state's practical 1710
2061	2061	nursing education programs or based on partial completion of a 1711
2062	2062	registered nursing education program, an applicant for licensure under 1712
2063	2063	this section may substitute licensed clinical work experience that: (1) Is 1713
2064	2064	performed under the supervision of a licensed registered nurse; (2) 1714
2065	2065	occurs following the completion of a nursing education program; and 1715
2066	2066	Governor's Bill No. 1246
2067	2067
2068	2068
2069	2069
2070	2070	LCO No. 4344 56 of 93
2071	2071
2072	2072	(3) when combined with the applicant's educational program, equals or 1716
2073	2073	exceeds the minimum program length for licensed practical nursing 1717
2074	2074	education programs approved in this state. No license shall be issued 1718
2075	2075	under this section to any applicant against whom professional 1719
2076	2076	disciplinary action is pending or who is the subject of an unresolved 1720
2077	2077	complaint. The department shall inform the board annually of the 1721
2078	2078	number of applications it receives for licenses under this section. 1722
2079	2079	(b) The Department of Public Health may issue a temporary permit 1723
2080	2080	to an applicant for licensure without examination or to an applicant 1724
2081	2081	previously licensed in Connecticut whose license has become void 1725
2082	2082	pursuant to section 19a-88, as amended by this act, upon receipt of a 1726
2083	2083	completed application form, [accompanied by the appropriate fee for 1727
2084	2084	licensure without examination,] a copy of a current license from another 1728
2085	2085	state of the United States, the District of Columbia or a commonwealth 1729
2086	2086	or territory subject to the laws of the United States and a notarized 1730
2087	2087	affidavit attesting that the license is valid and belongs to the person 1731
2088	2088	requesting notarization. Such temporary permit shall be valid for a 1732
2089	2089	period not to exceed one hundred twenty calendar days and shall not 1733
2090	2090	be renewable. No temporary permit shall be issued under this section to 1734
2091	2091	any applicant against whom professional disciplinary action is pending 1735
2092	2092	or who is the subject of an unresolved complaint. 1736
2093	2093	(c) No fee shall be required for the issuance of a license or a temporary 1737
2094	2094	permit under this section. 1738
2095	2095	Sec. 32. Section 20-126i of the general statutes is repealed and the 1739
2096	2096	following is substituted in lieu thereof (Effective October 1, 2025): 1740
2097	2097	(a) Each application for a license to practice dental hygiene shall be 1741
2098	2098	in writing and signed by the applicant and accompanied by satisfactory 1742
2099	2099	proof that such person has received a diploma or certificate of 1743
2100	2100	graduation from a dental hygiene program with a minimum of two 1744
2101	2101	academic years of curriculum provided in a college or institution of 1745
2102	2102	higher education the program of which is accredited by the Commission 1746
2103	2103	Governor's Bill No. 1246
2104	2104
2105	2105
2106	2106
2107	2107	LCO No. 4344 57 of 93
2108	2108
2109	2109	on Dental Accreditation or such other national professional accrediting 1747
2110	2110	body as may be recognized by the United States Department of 1748
2111	2111	Education. [, and a fee of one hundred fifty dollars.] 1749
2112	2112	(b) Notwithstanding the provisions of subsection (a) of this section, 1750
2113	2113	each application for a license to practice dental hygiene from an 1751
2114	2114	applicant who holds a diploma from a foreign dental school shall be in 1752
2115	2115	writing and signed by the applicant and accompanied by satisfactory 1753
2116	2116	proof that such person has (1) graduated from a dental school located 1754
2117	2117	outside the United States and received the degree of doctor of dental 1755
2118	2118	medicine or surgery, or its equivalent; (2) passed the written and 1756
2119	2119	practical examinations required in section 20-126j; and (3) enrolled in a 1757
2120	2120	dental hygiene program in this state that is accredited by the 1758
2121	2121	Commission on Dental Accreditation or its successor organization and 1759
2122	2122	successfully completed not less than one year of clinical training in a 1760
2123	2123	community health center affiliated with and under the supervision of 1761
2124	2124	such dental hygiene program. 1762
2125	2125	(c) No fee shall be required for the issuance of a license under this 1763
2126	2126	section. 1764
2127	2127	Sec. 33. Section 20-126k of the general statutes is repealed and the 1765
2128	2128	following is substituted in lieu thereof (Effective October 1, 2025): 1766
2129	2129	The Department of Public Health may, without examination, issue a 1767
2130	2130	license to any dental hygienist who has provided evidence of 1768
2131	2131	professional education not less than that required in this state and who 1769
2132	2132	is licensed in some other state or territory, if such other state or territory 1770
2133	2133	has requirements of admission determined by the department to be 1771
2134	2134	similar to or higher than the requirements of this state, upon certification 1772
2135	2135	from the board of examiners or like board of the state or territory in 1773
2136	2136	which such dental hygienist was a practitioner certifying to his 1774
2137	2137	competency. [and upon payment of a fee of one hundred fifty dollars to 1775
2138	2138	said department.] No fee shall be required for the issuance of a license 1776
2139	2139	under this section. No license shall be issued under this section to any 1777
2140	2140	Governor's Bill No. 1246
2141	2141
2142	2142
2143	2143
2144	2144	LCO No. 4344 58 of 93
2145	2145
2146	2146	applicant against whom professional disciplinary action is pending or 1778
2147	2147	who is the subject of an unresolved complaint. 1779
2148	2148	Sec. 34. Subsection (a) of section 20-206ll of the general statutes is 1780
2149	2149	repealed and the following is substituted in lieu thereof (Effective October 1781
2150	2150	1, 2025): 1782
2151	2151	(a) The commissioner shall issue a license as a paramedic to any 1783
2152	2152	applicant who furnishes evidence satisfactory to the commissioner that 1784
2153	2153	the applicant has met the requirements of section 20-206mm, as 1785
2154	2154	amended by this act. The commissioner shall develop and provide 1786
2155	2155	application forms. [The application fee shall be one hundred fifty 1787
2156	2156	dollars.] The license may be renewed annually pursuant to section 19a-1788
2157	2157	88, as amended by this act. [for a fee of one hundred fifty-five dollars.] 1789
2158	2158	No fee shall be required for the application or the issuance or renewal 1790
2159	2159	of a license under this section. 1791
2160	2160	Sec. 35. Subsection (c) of section 20-206mm of the general statutes is 1792
2161	2161	repealed and the following is substituted in lieu thereof (Effective October 1793
2162	2162	1, 2025): 1794
2163	2163	(c) Any person who is certified as an emergency medical technician-1795
2164	2164	paramedic by the Department of Public Health on October 1, 1997, shall 1796
2165	2165	be deemed a licensed paramedic. Any person so deemed shall renew his 1797
2166	2166	license pursuant to section 19a-88, as amended by this act. [for a fee of 1798
2167	2167	one hundred fifty-five dollars] No fee shall be required for the renewal 1799
2168	2168	of such license. 1800
2169	2169	Sec. 36. Subsection (a) of section 20-70 of the general statutes is 1801
2170	2170	repealed and the following is substituted in lieu thereof (Effective October 1802
2171	2171	1, 2025): 1803
2172	2172	(a) (1) Any person who is a graduate of a school of physical therapy 1804
2173	2173	approved by the Board of Examiners for Physical Therapists, with the 1805
2174	2174	consent of the Commissioner of Public Health, or has successfully 1806
2175	2175	completed requirements for graduation from such school, shall be 1807
2176	2176	Governor's Bill No. 1246
2177	2177
2178	2178
2179	2179
2180	2180	LCO No. 4344 59 of 93
2181	2181
2182	2182	eligible for examination for licensure as a physical therapist. [upon the 1808
2183	2183	payment of a fee of two hundred eighty-five dollars.] The Department 1809
2184	2184	of Public Health, with the consent of the board, shall determine the 1810
2185	2185	subject matter of such examination, which shall be designed to show 1811
2186	2186	proficiency in physical therapy and related subjects, and shall determine 1812
2187	2187	whether such examination shall be written, oral or practical, or a 1813
2188	2188	combination thereof. Passing scores shall be established by the 1814
2189	2189	department with the consent of the board. Warning of such examination 1815
2190	2190	shall be given by the department not less than two weeks in advance of 1816
2191	2191	the date set for the examination. If the applicant passes such 1817
2192	2192	examination, the department shall issue to such applicant a license to 1818
2193	2193	practice physical therapy. 1819
2194	2194	(2) Any person who is a graduate of a physical therapy or physical 1820
2195	2195	therapy assistant program accredited by the Commission on 1821
2196	2196	Accreditation in Physical Therapy shall be eligible for examination for 1822
2197	2197	licensure as a physical therapist assistant. [upon the payment of a fee of 1823
2198	2198	one hundred ninety dollars.] The department, with the consent of the 1824
2199	2199	board, shall determine the subject matter of such examination, which 1825
2200	2200	shall be designed to show proficiency in physical therapy and related 1826
2201	2201	subjects, and shall determine whether such examination shall be 1827
2202	2202	written, oral or practical, or a combination thereof. Passing scores shall 1828
2203	2203	be established by the department with the consent of the board. 1829
2204	2204	Warning of such examination shall be given by the department not less 1830
2205	2205	than two weeks in advance of the date set for the examination. If the 1831
2206	2206	applicant passes such examination, the department shall issue to such 1832
2207	2207	applicant a physical therapist assistant license. Any applicant for 1833
2208	2208	examination for licensure as a physical therapy assistant whose 1834
2209	2209	application is based on a diploma issued to such applicant by a foreign 1835
2210	2210	physical therapy school shall furnish documentary evidence, 1836
2211	2211	satisfactory to the department, that the requirements for graduation are 1837
2212	2212	similar to or higher than those required of graduates of approved 1838
2213	2213	United States schools of physical therapy. 1839
2214	2214	(3) No fee shall be required for an examination under subdivision (1) 1840
2215	2215	Governor's Bill No. 1246
2216	2216
2217	2217
2218	2218
2219	2219	LCO No. 4344 60 of 93
2220	2220
2221	2221	or (2) of this subsection. 1841
2222	2222	Sec. 37. Section 20-71 of the general statutes is repealed and the 1842
2223	2223	following is substituted in lieu thereof (Effective October 1, 2025): 1843
2224	2224	(a) The Department of Public Health may issue a license to practice 1844
2225	2225	physical therapy without examination [, on payment of a fee of two 1845
2226	2226	hundred twenty-five dollars,] to an applicant who is a physical therapist 1846
2227	2227	registered or licensed under the laws of any other state or territory of 1847
2228	2228	the United States, any province of Canada or any other country, if the 1848
2229	2229	requirements for registration or licensure of physical therapists in such 1849
2230	2230	state, territory, province or country are deemed by the department to be 1850
2231	2231	equivalent to, or higher than those prescribed in this chapter. 1851
2232	2232	(b) The department may issue a physical therapist assistant license 1852
2233	2233	without examination [, on payment of a fee of one hundred fifty dollars,] 1853
2234	2234	to an applicant who is a physical therapist assistant registered or 1854
2235	2235	licensed under the laws of any other state or territory of the United 1855
2236	2236	States, any province of Canada or any other country, if the requirements 1856
2237	2237	for registration or licensure of physical therapist assistants in such state, 1857
2238	2238	territory, province or country are deemed by the department to be 1858
2239	2239	equivalent to, or higher than those prescribed in this chapter. 1859
2240	2240	(c) No fee shall be required for the issuance of a license under this 1860
2241	2241	section. 1861
2242	2242	[(c) Notwithstanding the provisions of section 20-70, prior to April 1862
2243	2243	30, 2007, the commissioner may issue a physical therapist assistant 1863
2244	2244	license to any applicant who presents evidence satisfactory to the 1864
2245	2245	commissioner of having completed twenty years of employment as a 1865
2246	2246	physical therapist assistant prior to October 1, 1989, on payment of a fee 1866
2247	2247	of one hundred fifty dollars. 1867
2248	2248	(d) Notwithstanding the provisions of section 20-70, the 1868
2249	2249	commissioner may issue a physical therapist assistant license to any 1869
2250	2250	applicant who presents evidence satisfactory to the commissioner of 1870
2251	2251	Governor's Bill No. 1246
2252	2252
2253	2253
2254	2254
2255	2255	LCO No. 4344 61 of 93
2256	2256
2257	2257	having registered as a physical therapist assistant with the Department 1871
2258	2258	of Public Health on or before April 1, 2006, on payment of a fee of one 1872
2259	2259	hundred fifty dollars. 1873
2260	2260	(e) Notwithstanding the provisions of section 20-70, prior to July 1, 1874
2261	2261	2015, the commissioner may issue a physical therapist assistant license 1875
2262	2262	to any applicant who presents evidence satisfactory to the commissioner 1876
2263	2263	of having been eligible to register as a physical therapist assistant with 1877
2264	2264	the Department of Public Health on or before April 1, 2006, on payment 1878
2265	2265	of a fee of one hundred fifty dollars.] 1879
2266	2266	Sec. 38. Section 20-74d of the general statutes is repealed and the 1880
2267	2267	following is substituted in lieu thereof (Effective October 1, 2025): 1881
2268	2268	The department may issue a temporary permit to an applicant who 1882
2269	2269	is a graduate of an educational program in occupational therapy who 1883
2270	2270	meets the educational and field experience requirements of section 20-1884
2271	2271	74b and has not yet taken the licensure examination. Such temporary 1885
2272	2272	permit shall authorize the holder to practice occupational therapy only 1886
2273	2273	under the direct supervision of a licensed occupational therapist and in 1887
2274	2274	a public, voluntary or proprietary facility. Such temporary permit shall 1888
2275	2275	be valid for a period not to exceed one hundred twenty calendar days 1889
2276	2276	after the date of application and shall not be renewable. Such permit 1890
2277	2277	shall become void and shall not be reissued in the event that the 1891
2278	2278	applicant fails to pass such examination. [The fee for a limited permit 1892
2279	2279	shall be fifty dollars] No fee shall be required for the issuance of a 1893
2280	2280	temporary permit under this section. 1894
2281	2281	Sec. 39. Subsection (a) of section 20-74f of the general statutes is 1895
2282	2282	repealed and the following is substituted in lieu thereof (Effective October 1896
2283	2283	1, 2025): 1897
2284	2284	(a) (1) The department shall issue a license to any person who meets 1898
2285	2285	the requirements of this chapter. [upon payment of a license fee of two 1899
2286	2286	hundred dollars] No fee shall be required for the issuance of such 1900
2287	2287	license. 1901
2288	2288	Governor's Bill No. 1246
2289	2289
2290	2290
2291	2291
2292	2292	LCO No. 4344 62 of 93
2293	2293
2294	2294	(2) Any person who is issued a license as an occupational therapist 1902
2295	2295	under the terms of this chapter may use the words "occupational 1903
2296	2296	therapist", "licensed occupational therapist", or "occupational therapist 1904
2297	2297	registered" or such person may use the letters "O.T.", "L.O.T.", or 1905
2298	2298	"O.T.R." in connection with such person's name or place of business to 1906
2299	2299	denote such person's registration hereunder. 1907
2300	2300	(3) Any person who is issued a license as an occupational therapy 1908
2301	2301	assistant under the terms of this chapter may use the words 1909
2302	2302	"occupational therapy assistant", or such person may use the letters 1910
2303	2303	"O.T.A.", "L.O.T.A.", or "C.O.T.A." in connection with such person's 1911
2304	2304	name or place of business to denote such person's registration 1912
2305	2305	thereunder. 1913
2306	2306	(4) No person shall practice occupational therapy or hold himself or 1914
2307	2307	herself out as an occupational therapist or an occupational therapy 1915
2308	2308	assistant, or as being able to practice occupational therapy or to render 1916
2309	2309	occupational therapy services in this state unless such person is licensed 1917
2310	2310	in accordance with the provisions of this chapter. 1918
2311	2311	Sec. 40. Section 20-74h of the general statutes is repealed and the 1919
2312	2312	following is substituted in lieu thereof (Effective October 1, 2025): 1920
2313	2313	(a) Licenses for occupational therapists and occupational therapy 1921
2314	2314	assistants issued under this chapter shall be subject to renewal once 1922
2315	2315	every two years and shall expire unless renewed in the manner 1923
2316	2316	prescribed by regulation. [upon the payment of two times the 1924
2317	2317	professional services fee payable to the State Treasurer for class B as 1925
2318	2318	defined in section 33-182l, plus five dollars.] The department shall notify 1926
2319	2319	any person or entity that fails to comply with the provisions of this 1927
2320	2320	section that the person's or entity's license shall become void ninety days 1928
2321	2321	after the time for its renewal unless it is so renewed. Any such license 1929
2322	2322	shall become void upon the expiration of such ninety-day period. No 1930
2323	2323	fee shall be required for the renewal of a license under this section. 1931
2324	2324	(b) The commissioner shall establish additional requirements for 1932
2325	2325	Governor's Bill No. 1246
2326	2326
2327	2327
2328	2328
2329	2329	LCO No. 4344 63 of 93
2330	2330
2331	2331	licensure renewal which provide evidence of continued competency, 1933
2332	2332	which, on and after January 1, 2022, shall include not less than two hours 1934
2333	2333	of training or education, offered or approved by the Connecticut 1935
2334	2334	Occupational Therapy Association, a hospital or other licensed health 1936
2335	2335	care institution or a regionally accredited institution of higher 1937
2336	2336	education, on (1) screening for post-traumatic stress disorder, risk of 1938
2337	2337	suicide, depression and grief, and (2) suicide prevention training during 1939
2338	2338	the first renewal period and not less than once every six years thereafter. 1940
2339	2339	The requirement described in subdivision (2) of this [section] subsection 1941
2340	2340	may be satisfied by the completion of the evidence-based youth suicide 1942
2341	2341	prevention training program administered pursuant to section 17a-52a. 1943
2342	2342	(c) The holder of an expired license may apply for and obtain a valid 1944
2343	2343	license only upon compliance with all relevant requirements for 1945
2344	2344	issuance of a new license. A suspended license is subject to expiration 1946
2345	2345	and may be renewed as provided in this section, but such renewal shall 1947
2346	2346	not entitle the licensee, while the license remains suspended and until it 1948
2347	2347	is reinstated, to engage in the licensed activity, or in any other conduct 1949
2348	2348	or activity in violation of the order or judgment by which the license was 1950
2349	2349	suspended. [If a license revoked on disciplinary grounds is reinstated, 1951
2350	2350	the licensee, as a condition of reinstatement, shall pay the renewal fee.] 1952
2351	2351	Sec. 41. Section 19a-88 of the general statutes is repealed and the 1953
2352	2352	following is substituted in lieu thereof (Effective October 1, 2025): 1954
2353	2353	(a) Each person holding a license to practice dentistry, optometry, 1955
2354	2354	midwifery or dental hygiene shall, annually, during the month of such 1956
2355	2355	person's birth, register with the Department of Public Health, upon 1957
2356	2356	payment of: (1) The professional services fee for class I, as defined in 1958
2357	2357	section 33-182l, plus ten dollars, in the case of a dentist, except as 1959
2358	2358	provided in sections 19a-88b and 20-113b; (2) the professional services 1960
2359	2359	fee for class H, as defined in section 33-182l, plus five dollars, in the case 1961
2360	2360	of an optometrist; (3) twenty dollars in the case of a midwife; and (4) 1962
2361	2361	[one hundred five dollars] in the case of a dental hygienist, no fee shall 1963
2362	2362	be due. Such registration shall be on blanks to be furnished by the 1964
2363	2363	Governor's Bill No. 1246
2364	2364
2365	2365
2366	2366
2367	2367	LCO No. 4344 64 of 93
2368	2368
2369	2369	department for such purpose, giving such person's name in full, such 1965
2370	2370	person's residence and business address and such other information as 1966
2371	2371	the department requests. Each person holding a license to practice 1967
2372	2372	dentistry who has retired from the profession may renew such license, 1968
2373	2373	but the fee shall be ten per cent of the professional services fee for class 1969
2374	2374	I, as defined in section 33-182l, or ninety-five dollars, whichever is 1970
2375	2375	greater. Any license provided by the department at a reduced fee 1971
2376	2376	pursuant to this subsection shall indicate that the dentist is retired. 1972
2377	2377	(b) [Each] (1) Except as provided in subdivision (2) of this subsection, 1973
2378	2378	each person holding a license to practice medicine, surgery, podiatry, 1974
2379	2379	chiropractic or naturopathy shall, annually, during the month of such 1975
2380	2380	person's birth, register with the Department of Public Health, upon 1976
2381	2381	payment of the professional services fee for class I, as defined in section 1977
2382	2382	33-182l, plus five dollars. Each person holding a license to practice 1978
2383	2383	medicine or surgery shall pay five dollars in addition to such 1979
2384	2384	professional services fee. Such registration shall be on blanks to be 1980
2385	2385	furnished by the department for such purpose, giving such person's 1981
2386	2386	name in full, such person's residence and business address and such 1982
2387	2387	other information as the department requests. 1983
2388	2388	(2) No fee or additional payment shall be required under this 1984
2389	2389	subsection for a person holding a license or temporary permit to practice 1985
2390	2390	as a physician assistant. 1986
2391	2391	(c) (1) Each person holding a license to practice as a registered nurse, 1987
2392	2392	shall, annually, during the month of such person's birth, register with 1988
2393	2393	the Department of Public Health, [upon payment of one hundred ten 1989
2394	2394	dollars,] on blanks to be furnished by the department for such purpose, 1990
2395	2395	giving such person's name in full, such person's residence and business 1991
2396	2396	address and such other information as the department requests. Each 1992
2397	2397	person holding a license to practice as a registered nurse who has retired 1993
2398	2398	from the profession may renew such license [, but the fee shall be ten 1994
2399	2399	per cent of the professional services fee for class B, as defined in section 1995
2400	2400	33-182l, plus five dollars. Any license provided by the department at a 1996
2401	2401	Governor's Bill No. 1246
2402	2402
2403	2403
2404	2404
2405	2405	LCO No. 4344 65 of 93
2406	2406
2407	2407	reduced fee] but any such license shall indicate that the registered nurse 1997
2408	2408	is retired. 1998
2409	2409	(2) Each person holding a license as an advanced practice registered 1999
2410	2410	nurse shall, annually, during the month of such person's birth, register 2000
2411	2411	with the Department of Public Health, [upon payment of one hundred 2001
2412	2412	thirty dollars,] on blanks to be furnished by the department for such 2002
2413	2413	purpose, giving such person's name in full, such person's residence and 2003
2414	2414	business address and such other information as the department 2004
2415	2415	requests. No such license shall be renewed unless the department is 2005
2416	2416	satisfied that the person maintains current certification as either a nurse 2006
2417	2417	practitioner, a clinical nurse specialist or a nurse anesthetist from one of 2007
2418	2418	the following national certifying bodies which certify nurses in 2008
2419	2419	advanced practice: The American Nurses' Association, the Nurses' 2009
2420	2420	Association of the American College of Obstetricians and Gynecologists 2010
2421	2421	Certification Corporation, the National Board of Pediatric Nurse 2011
2422	2422	Practitioners and Associates or the American Association of Nurse 2012
2423	2423	Anesthetists. Each person holding a license to practice as an advanced 2013
2424	2424	practice registered nurse who has retired from the profession may 2014
2425	2425	renew such license [, but the fee shall be ten per cent of the professional 2015
2426	2426	services fee for class C, as defined in section 33-182l, plus five dollars. 2016
2427	2427	Any license provided by the department at a reduced fee] but any such 2017
2428	2428	license shall indicate that the advanced practice registered nurse is 2018
2429	2429	retired. 2019
2430	2430	(3) Each person holding a license as a licensed practical nurse shall, 2020
2431	2431	annually, during the month of such person's birth, register with the 2021
2432	2432	Department of Public Health, [upon payment of seventy dollars,] on 2022
2433	2433	blanks to be furnished by the department for such purpose, giving such 2023
2434	2434	person's name in full, such person's residence and business address and 2024
2435	2435	such other information as the department requests. Each person holding 2025
2436	2436	a license to practice as a licensed practical nurse who has retired from 2026
2437	2437	the profession may renew such license [, but the fee shall be ten per cent 2027
2438	2438	of the professional services fee for class A, as defined in section 33-182l, 2028
2439	2439	plus five dollars. Any license provided by the department at a reduced 2029
2440	2440	Governor's Bill No. 1246
2441	2441
2442	2442
2443	2443
2444	2444	LCO No. 4344 66 of 93
2445	2445
2446	2446	fee] but any such license shall indicate that the licensed practical nurse 2030
2447	2447	is retired. 2031
2448	2448	(4) Each person holding a license as a nurse-midwife shall, annually, 2032
2449	2449	during the month of such person's birth, register with the Department 2033
2450	2450	of Public Health [, upon payment of one hundred thirty dollars,] on 2034
2451	2451	blanks to be furnished by the department for such purpose, giving such 2035
2452	2452	person's name in full, such person's residence and business address and 2036
2453	2453	such other information as the department requests. No such license shall 2037
2454	2454	be renewed unless the department is satisfied that the person maintains 2038
2455	2455	current certification from the Accreditation Midwifery Certification 2039
2456	2456	Board. 2040
2457	2457	(5) (A) Each person holding a license to practice physical therapy 2041
2458	2458	shall, annually, during the month of such person's birth, register with 2042
2459	2459	the Department of Public Health, [upon payment of the professional 2043
2460	2460	services fee for class B, as defined in section 33-182l, plus five dollars,] 2044
2461	2461	on blanks to be furnished by the department for such purpose, giving 2045
2462	2462	such person's name in full, such person's residence and business address 2046
2463	2463	and such other information as the department requests. 2047
2464	2464	(B) Each person holding a physical therapist assistant license shall, 2048
2465	2465	annually, during the month of such person's birth, register with the 2049
2466	2466	Department of Public Health, [upon payment of the professional 2050
2467	2467	services fee for class A, as defined in section 33-182l, plus five dollars,] 2051
2468	2468	on blanks to be furnished by the department for such purpose, giving 2052
2469	2469	such person's name in full, such person's residence and business address 2053
2470	2470	and such other information as the department requests. 2054
2471	2471	(d) No provision of this section shall be construed to apply to any 2055
2472	2472	person practicing Christian Science. 2056
2473	2473	(e) (1) Each person holding a license or certificate issued under 2057
2474	2474	section 19a-514, 20-65k, 20-74s, 20-185k, 20-185l, 20-195cc, as amended 2058
2475	2475	by this act, or 20-206ll, as amended by this act, and chapters 370 to 373, 2059
2476	2476	inclusive, 375, 378 to 381a, inclusive, 383 to 383c, inclusive, 383g, 384, 2060
2477	2477	Governor's Bill No. 1246
2478	2478
2479	2479
2480	2480
2481	2481	LCO No. 4344 67 of 93
2482	2482
2483	2483	384a, 384b, 385, 393a, 395, 399 or 400a and section 20-206n or 20-206o 2061
2484	2484	shall, annually, or, in the case of a person holding a license as a marital 2062
2485	2485	and family therapist associate under section 20-195c, as amended by this 2063
2486	2486	act, on or before twenty-four months after the date of initial licensure, 2064
2487	2487	during the month of such person's birth, apply for renewal of such 2065
2488	2488	license or certificate to the Department of Public Health, giving such 2066
2489	2489	person's name in full, such person's residence and business address and 2067
2490	2490	such other information as the department requests. 2068
2491	2491	(2) Each person holding a license or certificate issued under section 2069
2492	2492	19a-514, and chapters 384a, 384c, 384d, 386, 387, 388 and 398 shall apply 2070
2493	2493	for renewal of such license or certificate once every two years, during 2071
2494	2494	the month of such person's birth, giving such person's name in full, such 2072
2495	2495	person's residence and business address and such other information as 2073
2496	2496	the department requests. 2074
2497	2497	(3) Each person holding a certificate issued under section 20-195ttt 2075
2498	2498	shall apply for renewal of such certificate once every three years, during 2076
2499	2499	the month of such person's birth, giving such person's name in full, such 2077
2500	2500	person's residence and business address and such other information as 2078
2501	2501	the department requests. 2079
2502	2502	(4) Each person holding a license or certificate issued pursuant to 2080
2503	2503	chapter 400c shall, annually, during the month of such person's birth, 2081
2504	2504	apply for renewal of such license or certificate to the department. Each 2082
2505	2505	lead training provider certified pursuant to chapter 400c and each 2083
2506	2506	asbestos training provider certified pursuant to chapter 400a shall, 2084
2507	2507	annually, during the anniversary month of such training provider's 2085
2508	2508	initial certification, apply for renewal of such certificate to the 2086
2509	2509	department. 2087
2510	2510	(5) Each entity holding a license issued pursuant to section 20-475 2088
2511	2511	shall, annually, during the anniversary month of initial licensure, apply 2089
2512	2512	for renewal of such license or certificate to the department. 2090
2513	2513	(6) Each person holding a license issued pursuant to section 20-162bb 2091
2514	2514	Governor's Bill No. 1246
2515	2515
2516	2516
2517	2517
2518	2518	LCO No. 4344 68 of 93
2519	2519
2520	2520	shall, annually, during the month of such person's birth, apply for 2092
2521	2521	renewal of such license to the Department of Public Health, upon 2093
2522	2522	payment of a fee of three hundred twenty dollars, giving such person's 2094
2523	2523	name in full, such person's residence and business address and such 2095
2524	2524	other information as the department requests. 2096
2525	2525	(f) Any person or entity [which] that fails to comply with the 2097
2526	2526	provisions of this section shall be notified by the department that such 2098
2527	2527	person's or entity's license or certificate shall become void ninety days 2099
2528	2528	after the time for its renewal under this section unless it is so renewed. 2100
2529	2529	Any such license shall become void upon the expiration of such ninety-2101
2530	2530	day period. 2102
2531	2531	(g) (1) The Department of Public Health shall administer a secure on-2103
2532	2532	line license renewal system for persons holding a license under chapters 2104
2533	2533	370 to 373, inclusive, 375 to 378, inclusive, 379 to 381b, inclusive, 382a, 2105
2534	2534	383 to 383d, inclusive, 383f to 388, inclusive, 393a, 395, 397a to 399, 2106
2535	2535	inclusive, 400a and 400c. The department shall require such persons to 2107
2536	2536	renew their licenses using the on-line renewal system and to pay 2108
2537	2537	professional services fees on-line by means of a credit card or electronic 2109
2538	2538	transfer of funds from a bank or credit union account, except in 2110
2539	2539	extenuating circumstances, including, but not limited to, circumstances 2111
2540	2540	in which a licensee does not have access to a credit card and submits a 2112
2541	2541	notarized affidavit affirming that fact, the department may allow the 2113
2542	2542	licensee to renew his or her license using a paper form prescribed by the 2114
2543	2543	department and pay professional service fees by check or money order. 2115
2544	2544	(2) The department shall charge a service fee for each payment made 2116
2545	2545	by means of a credit card. The Commissioner of Public Health shall 2117
2546	2546	determine the rate or amount of the service fee for any such credit card 2118
2547	2547	in accordance with subsection (c) of section 1-1j. Such service fee may be 2119
2548	2548	waived by the commissioner for a category of fee if such waiver has been 2120
2549	2549	approved by the Secretary of the Office of Policy and Management 2121
2550	2550	pursuant to subsection (b) of section 1-1j. 2122
2551	2551	Governor's Bill No. 1246
2552	2552
2553	2553
2554	2554
2555	2555	LCO No. 4344 69 of 93
2556	2556
2557	2557	Sec. 42. Section 19a-12d of the general statutes is repealed and the 2123
2558	2558	following is substituted in lieu thereof (Effective October 1, 2025): 2124
2559	2559	[(a)] On or before the last day of January, April, July and October in 2125
2560	2560	each year, the Commissioner of Public Health shall certify the amount 2126
2561	2561	of revenue received as a result of any fee increase in the amount of five 2127
2562	2562	dollars (1) that took effect October 1, 2015, pursuant to sections 19a-88, 2128
2563	2563	as amended by this act, 19a-515, 20-65k, 20-74bb, 20-74h, as amended by 2129
2564	2564	this act, 20-74s, 20-149, 20-162o, 20-162bb, 20-191a, 20-195c, as amended 2130
2565	2565	by this act, 20-195o, as amended by this act, 20-195cc, as amended by 2131
2566	2566	this act, 20-201, 20-206b, 20-206n, 20-206r, 20-206bb, 20-206ll, as 2132
2567	2567	amended by this act, 20-222a, 20-275, 20-395d, 20-398 and 20-412, (2) that 2133
2568	2568	took effect October 1, 2021, pursuant to section 20-185k, and (3) that took 2134
2569	2569	effect July 1, 2021, pursuant to section 20-12j, as amended by this act, 2135
2570	2570	and transfer such amount to the professional assistance program 2136
2571	2571	account established in section 19a-12c. 2137
2572	2572	[(b) On and after October 1, 2025, until January 1, 2028, in addition to 2138
2573	2573	the transfers made pursuant to subsection (a) of this section, the 2139
2574	2574	commissioner shall transfer an additional two dollars from each license 2140
2575	2575	renewed pursuant to subdivision (1) or (3) of subsection (c) of section 2141
2576	2576	19a-88 to the professional assistance program account established 2142
2577	2577	pursuant to section 19a-12c. Transfers made pursuant to this subsection 2143
2578	2578	shall occur at the same times and frequency as the transfers made 2144
2579	2579	pursuant to subsection (a) of this section.] 2145
2580	2580	Sec. 43. Section 20-195c of the general statutes is repealed and the 2146
2581	2581	following is substituted in lieu thereof (Effective October 1, 2025): 2147
2582	2582	(a) Each applicant for licensure as a marital and family therapist shall 2148
2583	2583	present to the department satisfactory evidence that such applicant has: 2149
2584	2584	(1) Completed a graduate degree program specializing in marital and 2150
2585	2585	family therapy offered by a regionally accredited college or university 2151
2586	2586	or an accredited postgraduate clinical training program accredited by 2152
2587	2587	the Commission on Accreditation for Marriage and Family Therapy 2153
2588	2588	Governor's Bill No. 1246
2589	2589
2590	2590
2591	2591
2592	2592	LCO No. 4344 70 of 93
2593	2593
2594	2594	Education offered by a regionally accredited institution of higher 2154
2595	2595	education; (2) completed a supervised practicum or internship with 2155
2596	2596	emphasis in marital and family therapy supervised by the program 2156
2597	2597	granting the requisite degree or by an accredited postgraduate clinical 2157
2598	2598	training program accredited by the Commission on Accreditation for 2158
2599	2599	Marriage and Family Therapy Education and offered by a regionally 2159
2600	2600	accredited institution of higher education; (3) completed twenty-four 2160
2601	2601	months of relevant postgraduate experience, including (A) a minimum 2161
2602	2602	of one thousand hours of direct client contact offering marital and 2162
2603	2603	family therapy services subsequent to being awarded a master's degree 2163
2604	2604	or doctorate or subsequent to the training year specified in subdivision 2164
2605	2605	(2) of this subsection, and (B) one hundred hours of postgraduate 2165
2606	2606	clinical supervision provided by a licensed marital and family therapist; 2166
2607	2607	and (4) passed an examination prescribed by the department. [The fee 2167
2608	2608	shall be two hundred dollars for each initial application.] 2168
2609	2609	(b) Each applicant for licensure as a marital and family therapist 2169
2610	2610	associate shall present to the department satisfactory evidence that such 2170
2611	2611	applicant has completed a graduate degree program specializing in 2171
2612	2612	marital and family therapy offered by a regionally accredited institution 2172
2613	2613	of higher education or an accredited postgraduate clinical training 2173
2614	2614	program accredited by the Commission on Accreditation for Marriage 2174
2615	2615	and Family Therapy Education and offered by a regionally accredited 2175
2616	2616	institution of higher education. [The fee shall be one hundred twenty-2176
2617	2617	five dollars for each initial application.] 2177
2618	2618	(c) The department may grant licensure without examination [, 2178
2619	2619	subject to payment of fees with respect to the initial application,] to any 2179
2620	2620	applicant who is currently licensed or certified as a marital or marriage 2180
2621	2621	and family therapist or a marital and family therapist associate in 2181
2622	2622	another state, territory or commonwealth of the United States, provided 2182
2623	2623	such state, territory or commonwealth maintains licensure or 2183
2624	2624	certification standards which, in the opinion of the department, are 2184
2625	2625	equivalent to or higher than the standards of this state. No license shall 2185
2626	2626	be issued under this section to any applicant against whom professional 2186
2627	2627	Governor's Bill No. 1246
2628	2628
2629	2629
2630	2630
2631	2631	LCO No. 4344 71 of 93
2632	2632
2633	2633	disciplinary action is pending or who is the subject of an unresolved 2187
2634	2634	complaint. 2188
2635	2635	(d) (1) A license issued to a marital and family therapist issued under 2189
2636	2636	this section may be renewed annually in accordance with the provisions 2190
2637	2637	of section 19a-88, as amended by this act. [The fee for such renewal shall 2191
2638	2638	be two hundred dollars.] Each licensed marital and family therapist 2192
2639	2639	applying for license renewal shall furnish evidence satisfactory to the 2193
2640	2640	commissioner of having participated in continuing education programs. 2194
2641	2641	The commissioner shall adopt regulations, in accordance with chapter 2195
2642	2642	54, to (A) define basic requirements for continuing education programs, 2196
2643	2643	which shall include not less than one contact hour of training or 2197
2644	2644	education each registration period on the topic of cultural competency 2198
2645	2645	and, on and after January 1, 2016, not less than two contact hours of 2199
2646	2646	training or education during the first renewal period in which 2200
2647	2647	continuing education is required and not less than once every six years 2201
2648	2648	thereafter on the topic of mental health conditions common to veterans 2202
2649	2649	and family members of veterans, including (i) determining whether a 2203
2650	2650	patient is a veteran or family member of a veteran, (ii) screening for 2204
2651	2651	conditions such as post-traumatic stress disorder, risk of suicide, 2205
2652	2652	depression and grief, and (iii) suicide prevention training, (B) delineate 2206
2653	2653	qualifying programs, (C) establish a system of control and reporting, 2207
2654	2654	and (D) provide for waiver of the continuing education requirement for 2208
2655	2655	good cause. 2209
2656	2656	(2) A license issued to a marital and family therapist associate (A) 2210
2657	2657	prior to July 1, 2023 shall expire on or before twenty-four months after 2211
2658	2658	the date on which such license was issued and, (B) on or after July 1, 2212
2659	2659	2023 shall expire on or before twelve months after the date on which 2213
2660	2660	such license was issued. Such license may be renewed not more than 2214
2661	2661	two times if issued prior to July 1, 2023, and not more than three times 2215
2662	2662	if issued on or after July 1, 2023, for twelve months in accordance with 2216
2663	2663	the provisions of section 19a-88, as amended by this act. [The fee for such 2217
2664	2664	renewal shall be one hundred twenty-five dollars.] Each licensed 2218
2665	2665	marital and family therapist associate applying for license renewal shall 2219
2666	2666	Governor's Bill No. 1246
2667	2667
2668	2668
2669	2669
2670	2670	LCO No. 4344 72 of 93
2671	2671
2672	2672	furnish evidence satisfactory to the commissioner of having satisfied the 2220
2673	2673	continuing education requirements prescribed in subdivision (1) of this 2221
2674	2674	subsection. 2222
2675	2675	(e) Notwithstanding the provisions of this section, an applicant who 2223
2676	2676	is currently licensed or certified as a marital or marriage and family 2224
2677	2677	therapist in another state, territory or commonwealth of the United 2225
2678	2678	States that does not maintain standards for licensure or certification that 2226
2679	2679	are equivalent to or higher than the standards in this state may 2227
2680	2680	substitute three years of licensed or certified work experience in the 2228
2681	2681	practice of marital and family therapy, as defined in section 20-195a, in 2229
2682	2682	lieu of the requirements of subdivisions (2) and (3) of subsection (a) of 2230
2683	2683	this section. 2231
2684	2684	(f) No fee shall be required for an application for licensure under 2232
2685	2685	subsection (a) or (b) of this section or for the renewal of a license under 2233
2686	2686	subsection (d) of this section. 2234
2687	2687	[(f)] (g) Notwithstanding the provisions of this section, a person who 2235
2688	2688	is a graduate of a graduate degree program or a postgraduate clinical 2236
2689	2689	training program described in subdivision (1) of subsection (b) of this 2237
2690	2690	section may practice marital and family therapy for a period not greater 2238
2691	2691	than one hundred twenty calendar days after the date such person 2239
2692	2692	completed such program, provided such person works under the 2240
2693	2693	clinical supervision of a licensed marital family therapist. 2241
2694	2694	Sec. 44. Section 20-195o of the general statutes is repealed and the 2242
2695	2695	following is substituted in lieu thereof (Effective October 1, 2025): 2243
2696	2696	(a) Application for licensure shall be on forms prescribed and 2244
2697	2697	furnished by the commissioner. Each applicant shall furnish evidence 2245
2698	2698	satisfactory to the commissioner that he or she has met the requirements 2246
2699	2699	of section 20-195n. [The application fee for a clinical social worker 2247
2700	2700	license shall be two hundred dollars. The application fee for a master 2248
2701	2701	social worker license shall be one hundred twenty-five dollars.] 2249
2702	2702	Governor's Bill No. 1246
2703	2703
2704	2704
2705	2705
2706	2706	LCO No. 4344 73 of 93
2707	2707
2708	2708	(b) (1) Notwithstanding the provisions of section 20-195n concerning 2250
2709	2709	examinations, on or before October 1, 2015, the commissioner may issue 2251
2710	2710	a license without examination, to any master social worker applicant 2252
2711	2711	who demonstrates to the satisfaction of the commissioner that, on or 2253
2712	2712	before October 1, 2013, he or she held a master's degree from a social 2254
2713	2713	work program accredited by the Council on Social Work Education or, 2255
2714	2714	if educated outside the United States or its territories, completed an 2256
2715	2715	educational program deemed equivalent by the council. 2257
2716	2716	(2) Notwithstanding the provisions of section 20-195n concerning 2258
2717	2717	examinations, the commissioner shall waive the requirement to pass the 2259
2718	2718	masters level examination of the Association of Social Work Boards or 2260
2719	2719	any other examination prescribed by the commissioner, as described in 2261
2720	2720	subsection (b) of section 20-195n until January 1, 2026, at which time 2262
2721	2721	such requirement shall be reinstituted. Not later than July 1, 2025, the 2263
2722	2722	commissioner shall notify institutions of higher education offering 2264
2723	2723	social work programs about the reinstitution of the examination for all 2265
2724	2724	persons graduating after January 1, 2026. 2266
2725	2725	(c) Each person licensed pursuant to this chapter may apply for 2267
2726	2726	renewal of such licensure in accordance with the provisions of 2268
2727	2727	subsection (e) of section 19a-88, as amended by this act. [A fee of two 2269
2728	2728	hundred dollars shall accompany each renewal application for a 2270
2729	2729	licensed clinical social worker and a fee of one hundred twenty-five 2271
2730	2730	dollars shall accompany each renewal application for a licensed master 2272
2731	2731	social worker.] Each such applicant shall furnish evidence satisfactory 2273
2732	2732	to the commissioner of having satisfied the continuing education 2274
2733	2733	requirements prescribed in section 20-195u. 2275
2734	2734	(d) No fee shall be required for an application for licensure under 2276
2735	2735	subsection (a) of this section or for the renewal of a license under 2277
2736	2736	subsection (c) of this section. 2278
2737	2737	[(d)] (e) (1) An individual who has been convicted of any criminal 2279
2738	2738	offense may request, in writing, at any time, that the commissioner 2280
2739	2739	Governor's Bill No. 1246
2740	2740
2741	2741
2742	2742
2743	2743	LCO No. 4344 74 of 93
2744	2744
2745	2745	determine whether such individual's criminal conviction disqualifies 2281
2746	2746	the individual from obtaining a license issued or conferred by the 2282
2747	2747	commissioner pursuant to this chapter based on (A) the nature of the 2283
2748	2748	conviction and its relationship to the individual's ability to safely or 2284
2749	2749	competently perform the duties or responsibilities associated with such 2285
2750	2750	license, (B) information pertaining to the degree of rehabilitation of the 2286
2751	2751	individual, and (C) the time elapsed since the conviction or release of 2287
2752	2752	the individual. 2288
2753	2753	(2) An individual making such request shall include (A) details of the 2289
2754	2754	individual's criminal conviction, and (B) any payment required by the 2290
2755	2755	commissioner. The commissioner may charge a fee of not more than 2291
2756	2756	fifteen dollars for each request made under this subsection. The 2292
2757	2757	commissioner may waive such fee. 2293
2758	2758	(3) Not later than thirty days after receiving a request under this 2294
2759	2759	subsection, the commissioner shall inform the individual making such 2295
2760	2760	request whether, based on the criminal record information provided, 2296
2761	2761	such individual is disqualified from receiving or holding a license 2297
2762	2762	issued or conferred pursuant to this chapter. 2298
2763	2763	(4) The commissioner is not bound by a determination made under 2299
2764	2764	this subsection, if, upon further investigation, the commissioner 2300
2765	2765	determines that an individual's criminal conviction differs from the 2301
2766	2766	information presented in the determination request. 2302
2767	2767	Sec. 45. Section 20-195t of the general statutes is repealed and the 2303
2768	2768	following is substituted in lieu thereof (Effective October 1, 2025): 2304
2769	2769	The department may issue a temporary permit to an applicant for 2305
2770	2770	licensure as a master social worker who holds a master's degree from a 2306
2771	2771	social work educational program, as described in section 20-195n, but 2307
2772	2772	who has not yet taken the licensure examination prescribed in section 2308
2773	2773	20-195n,. Such temporary permit shall authorize the holder to practice 2309
2774	2774	as a master social worker as provided for in section 20-195s. Prior to June 2310
2775	2775	30, 2024, such temporary permit shall be valid for a period not to exceed 2311
2776	2776	Governor's Bill No. 1246
2777	2777
2778	2778
2779	2779
2780	2780	LCO No. 4344 75 of 93
2781	2781
2782	2782	one year after the date of issuance, shall not be renewable and shall not 2312
2783	2783	become void solely because the applicant fails to pass such examination. 2313
2784	2784	On and after July 1, 2024, such temporary permit shall be valid for a 2314
2785	2785	period not to exceed one hundred twenty calendar days after the date 2315
2786	2786	of issuance, shall not be renewable and, if the applicant fails to pass such 2316
2787	2787	examination, shall become void and shall not be reissued. [The fee for a 2317
2788	2788	temporary permit shall be fifty dollars] No fee shall be required for the 2318
2789	2789	issuance of a temporary permit under this section. 2319
2790	2790	Sec. 46. Subsections (a) and (b) of section 20-195cc of the general 2320
2791	2791	statutes are repealed and the following is substituted in lieu thereof 2321
2792	2792	(Effective October 1, 2025): 2322
2793	2793	(a) The Commissioner of Public Health shall grant a license (1) as a 2323
2794	2794	professional counselor to any applicant who furnishes evidence 2324
2795	2795	satisfactory to the commissioner that such applicant has met the 2325
2796	2796	requirements of section 20-195dd, and (2) as a professional counselor 2326
2797	2797	associate to any applicant who furnishes evidence satisfactory to the 2327
2798	2798	commissioner that such applicant has met the requirements of section 2328
2799	2799	20-195dd. The commissioner shall develop and provide application 2329
2800	2800	forms. [The application fee for a professional counselor shall be two 2330
2801	2801	hundred dollars. The application fee for a professional counselor 2331
2802	2802	associate shall be one hundred twenty-five dollars.] 2332
2803	2803	(b) Licenses issued to professional counselors and professional 2333
2804	2804	counselor associates under this section may be renewed annually 2334
2805	2805	pursuant to section 19a-88, as amended by this act. [The fee for such 2335
2806	2806	renewal shall be two hundred dollars for a professional counselor and 2336
2807	2807	one hundred twenty-five dollars for a professional counselor associate.] 2337
2808	2808	Each licensed professional counselor and professional counselor 2338
2809	2809	associate applying for license renewal shall furnish evidence 2339
2810	2810	satisfactory to the commissioner of having participated in continuing 2340
2811	2811	education programs. The commissioner shall adopt regulations, in 2341
2812	2812	accordance with chapter 54, to (1) define basic requirements for 2342
2813	2813	continuing education programs that shall include (A) not less than one 2343
2814	2814	Governor's Bill No. 1246
2815	2815
2816	2816
2817	2817
2818	2818	LCO No. 4344 76 of 93
2819	2819
2820	2820	contact hour of training or education each registration period on the 2344
2821	2821	topic of cultural competency, (B) on and after January 1, 2016, not less 2345
2822	2822	than two contact hours of training or education during the first renewal 2346
2823	2823	period in which continuing education is required and not less than once 2347
2824	2824	every six years thereafter on the topic of mental health conditions 2348
2825	2825	common to veterans and family members of veterans, including (i) 2349
2826	2826	determining whether a patient is a veteran or family member of a 2350
2827	2827	veteran, (ii) screening for conditions such as post-traumatic stress 2351
2828	2828	disorder, risk of suicide, depression and grief, and (iii) suicide 2352
2829	2829	prevention training, and (C) on and after January 1, 2018, not less than 2353
2830	2830	three contact hours of training or education each registration period on 2354
2831	2831	the topic of professional ethics, (2) delineate qualifying programs, (3) 2355
2832	2832	establish a system of control and reporting, and (4) provide for a waiver 2356
2833	2833	of the continuing education requirement for good cause. 2357
2834	2834	(c) No fee shall be required for an application for licensure under 2358
2835	2835	subsection (a) of this section or for the renewal of a license under 2359
2836	2836	subsection (b) of this section. 2360
2837	2837	Sec. 47. Section 20-333 of the general statutes is repealed and the 2361
2838	2838	following is substituted in lieu thereof (Effective October 1, 2025): 2362
2839	2839	(a) (1) To obtain a license under this chapter, an applicant shall have 2363
2840	2840	attained such applicant's eighteenth birthday and shall furnish such 2364
2841	2841	evidence of competency as the appropriate board or the Commissioner 2365
2842	2842	of Consumer Protection shall require. A recommendation for review 2366
2843	2843	issued pursuant to section 31-22u shall be sufficient to demonstrate such 2367
2844	2844	competency. The applicant shall satisfy such board or the commissioner 2368
2845	2845	that such applicant possesses a diploma or other evidence of graduation 2369
2846	2846	from the eighth grade of grammar school, or possesses an equivalent 2370
2847	2847	education to be determined on examination and has the requisite skill 2371
2848	2848	to perform the work in the trade for which such applicant is applying 2372
2849	2849	for a license and can comply with all other requirements of this chapter 2373
2850	2850	and the regulations adopted under this chapter. A recommendation for 2374
2851	2851	review issued pursuant to section 31-22u shall be sufficient to 2375
2852	2852	Governor's Bill No. 1246
2853	2853
2854	2854
2855	2855
2856	2856	LCO No. 4344 77 of 93
2857	2857
2858	2858	demonstrate that an applicant possesses such requisite skill and can 2376
2859	2859	comply with all other requirements of this chapter and the regulations 2377
2860	2860	adopted under this chapter. For any application submitted pursuant to 2378
2861	2861	this section that requires a hearing or other action by the applicable 2379
2862	2862	examining board or the commissioner, such hearing or other action by 2380
2863	2863	the applicable examining board or the commissioner shall occur not 2381
2864	2864	later than thirty days after the date of submission for such application. 2382
2865	2865	[Upon] (2) Except as provided in subdivision (3) of this subsection, 2383
2866	2866	upon application for any such license, the applicant shall pay to the 2384
2867	2867	department a nonrefundable application fee [of ninety dollars for a 2385
2868	2868	license under subdivisions (2) and (3) of subsection (a) and subdivision 2386
2869	2869	(4) of subsection (e) of section 20-334a, or a nonrefundable application 2387
2870	2870	fee of one hundred fifty dollars for a license under subdivision (1) of 2388
2871	2871	subsection (a), subdivisions (1) and (2) of subsection (b), subdivision (1) 2389
2872	2872	of subsection (c) and subdivisions (1), (2) and (3) of subsection (e) of 2390
2873	2873	section 20-334a.] as follows: 2391
2874	2874	(A) For an unlimited contractor's or a limited contractor's license 2392
2875	2875	under subdivision (1) of subsection (a) of section 20-334a, as amended 2393
2876	2876	by this act, one hundred fifty dollars; and 2394
2877	2877	(B) For an unlimited journeyman's or a limited journeyman's license 2395
2878	2878	or an apprentice's permit under subdivisions (2) and (3) of subsection 2396
2879	2879	(a) of section 20-334a, as amended by this act, ninety dollars. 2397
2880	2880	(3) No application fee shall be required for the following licenses: 2398
2881	2881	(A) Unlimited electrical contractor or unlimited electrical 2399
2882	2882	journeyman; 2400
2883	2883	(B) Limited electrical contractor or limited electrical journeyman; 2401
2884	2884	(C) Limited solar electric contractor or limited solar electric 2402
2885	2885	journeyman; 2403
2886	2886	(D) Unlimited heating, piping and cooling contractor or unlimited 2404
2887	2887	Governor's Bill No. 1246
2888	2888
2889	2889
2890	2890
2891	2891	LCO No. 4344 78 of 93
2892	2892
2893	2893	heating, piping and cooling journeyman; 2405
2894	2894	(E) Limited heating, piping and cooling contractor or limited heating, 2406
2895	2895	piping and cooling journeyman; 2407
2896	2896	(F) Heating, piping and cooling operating stationary engineer; 2408
2897	2897	(G) Unlimited plumbing and piping contractor or unlimited 2409
2898	2898	plumbing and piping journeyman; 2410
2899	2899	(H) Limited plumbing and piping contractor or unlimited plumbing 2411
2900	2900	and piping journeyman; or 2412
2901	2901	(I) Limited sheet metal work contractor or limited sheet metal work 2413
2902	2902	journeyman. 2414
2903	2903	(4) Any [such] application fee required under this section shall be 2415
2904	2904	waived for persons who present a recommendation for review issued 2416
2905	2905	pursuant to section 31-22u. 2417
2906	2906	(b) (1) The department shall conduct such written, oral and practical 2418
2907	2907	examinations as the appropriate board, with the consent of the 2419
2908	2908	commissioner, deems necessary to test the knowledge of the applicant 2420
2909	2909	in the work for which a license is being sought. The department shall 2421
2910	2910	allow any applicant, who has not participated in an apprenticeship 2422
2911	2911	program but presents a recommendation for review issued pursuant to 2423
2912	2912	section 31-22u, to sit for any such examination. 2424
2913	2913	(2) Any person completing the required apprentice training program 2425
2914	2914	for a journeyman's license under section 20-334a, as amended by this 2426
2915	2915	act, shall, within thirty days following such completion, apply for a 2427
2916	2916	licensure examination given by the department. If an applicant does not 2428
2917	2917	pass such licensure examination, the commissioner shall provide each 2429
2918	2918	failed applicant with information on how to retake the examination and 2430
2919	2919	a report describing the applicant's strengths and weaknesses in such 2431
2920	2920	examination. Any apprentice permit issued under section 20-334a, as 2432
2921	2921	amended by this act, to an applicant who fails three licensure 2433
2922	2922	Governor's Bill No. 1246
2923	2923
2924	2924
2925	2925
2926	2926	LCO No. 4344 79 of 93
2927	2927
2928	2928	examinations in any one-year period shall remain in effect if such 2434
2929	2929	applicant applies for and takes the first licensure examination given by 2435
2930	2930	the department following the one-year period from the date of such 2436
2931	2931	applicant's third and last unsuccessful licensure examination. 2437
2932	2932	Otherwise, such permit shall be revoked as of the date of the first 2438
2933	2933	examination given by the department following expiration of such one-2439
2934	2934	year period. 2440
2935	2935	(c) The Commissioner of Consumer Protection, subject to section 46a-2441
2936	2936	80, may deny a license or may issue a license pursuant to a consent order 2442
2937	2937	containing conditions that shall be met by the applicant if the applicant 2443
2938	2938	reports that he or she has been found guilty or convicted as a result of 2444
2939	2939	an act which constitutes a felony under (1) the laws of this state at the 2445
2940	2940	time of application for such license, (2) federal law at the time of 2446
2941	2941	application for such license, or (3) the laws of another jurisdiction, and 2447
2942	2942	which, if committed within this state, would constitute a felony under 2448
2943	2943	the laws of this state. 2449
2944	2944	(d) When an applicant has qualified for a license, the department 2450
2945	2945	shall, upon receipt of the license fee, if applicable, or upon waiver of 2451
2946	2946	such fee pursuant to section 20-335, as amended by this act, issue to such 2452
2947	2947	applicant a license entitling such applicant to engage in the work or 2453
2948	2948	occupation for which a license was sought and shall register each 2454
2949	2949	successful applicant's name and address in the roster of licensed persons 2455
2950	2950	authorized to engage in the work or occupation within the appropriate 2456
2951	2951	board's authority. All fees and other moneys collected by the 2457
2952	2952	department shall be promptly transmitted to the State Treasurer as 2458
2953	2953	provided in section 4-32. 2459
2954	2954	Sec. 48. Section 20-334a of the general statutes is repealed and the 2460
2955	2955	following is substituted in lieu thereof (Effective October 1, 2025): 2461
2956	2956	(a) Except as otherwise provided in this section, the following 2462
2957	2957	licenses may be issued by the Department of Consumer Protection, with 2463
2958	2958	the advice and assistance of the boards, under the provisions of section 2464
2959	2959	Governor's Bill No. 1246
2960	2960
2961	2961
2962	2962
2963	2963	LCO No. 4344 80 of 93
2964	2964
2965	2965	20-333, as amended by this act: 2465
2966	2966	(1) (A) An unlimited contractor's license may be issued to a person 2466
2967	2967	who has served as a journeyman in the trade for which such person 2467
2968	2968	seeks a license for not less than two years and, if such service as a 2468
2969	2969	journeyman was outside this state, has furnished evidence satisfactory 2469
2970	2970	to the appropriate state board or the department that such service is 2470
2971	2971	comparable to similar service in this state, or has furnished satisfactory 2471
2972	2972	evidence of education and experience and has passed an examination 2472
2973	2973	which has demonstrated that such person is competent in all aspects of 2473
2974	2974	such trade to be an unlimited contractor. 2474
2975	2975	(B) A limited contractor's license may be issued to a person who 2475
2976	2976	fulfills the requirements of subparagraph (A) of this subdivision as to a 2476
2977	2977	specific area or areas within the trade for which such person seeks a 2477
2978	2978	license. 2478
2979	2979	(C) The holder of an unlimited or a limited contractor's license may, 2479
2980	2980	within the trade, or the area or areas of the trade, for which such holder 2480
2981	2981	has been licensed, furnish supplies and do layout, installation, repair 2481
2982	2982	and maintenance work and distribute and handle materials, provided 2482
2983	2983	nothing in this subdivision shall be construed to authorize the 2483
2984	2984	performance of any action for which licensure is required under the 2484
2985	2985	provisions of chapter 390 or 391. Such licensee shall furnish the board or 2485
2986	2986	the department with evidence that such licensee will comply with all 2486
2987	2987	state requirements pertaining to workers' compensation and 2487
2988	2988	unemployment insurance and that such evidence shall be available to 2488
2989	2989	any properly interested person prior to the issuance of a license under 2489
2990	2990	this subdivision. 2490
2991	2991	(2) (A) An unlimited journeyman's license may be issued to any 2491
2992	2992	person who has completed a bona fide apprenticeship program, 2492
2993	2993	including not less than four years' experience in the trade for which such 2493
2994	2994	person seeks a license, and has demonstrated such person's competency 2494
2995	2995	to perform all services included in the trade for which a license is sought 2495
2996	2996	Governor's Bill No. 1246
2997	2997
2998	2998
2999	2999
3000	3000	LCO No. 4344 81 of 93
3001	3001
3002	3002	by successfully completing the applicable state licensure examination. 2496
3003	3003	(B) A limited journeyman's license may be issued to a person who 2497
3004	3004	fulfills the requirements of subparagraph (A) of this subdivision in a 2498
3005	3005	specific area or areas of the trade for which such person seeks a license, 2499
3006	3006	provided the length of experience required may be less than four years 2500
3007	3007	for such area or areas of the trade. 2501
3008	3008	(3) An apprentice's permit may be issued for the performance of work 2502
3009	3009	in a trade licensed under the provisions of this chapter, for the purpose 2503
3010	3010	of training, which work may be performed only under the supervision 2504
3011	3011	of a licensed contractor or journeyman. 2505
3012	3012	(4) An apprentice permit shall expire upon the failure of the 2506
3013	3013	apprentice holding such permit to apply for the first licensure 2507
3014	3014	examination given by the department following completion of an 2508
3015	3015	apprentice training program as provided in subdivision (2) of this 2509
3016	3016	subsection. 2510
3017	3017	(b) The following licenses for solar thermal work may be issued by 2511
3018	3018	the department, with the advice and assistance of the examining board 2512
3019	3019	for heating, piping, cooling and sheet metal work, under the provisions 2513
3020	3020	of section 20-333, as amended by this act, including an examination on 2514
3021	3021	solar work: 2515
3022	3022	(1) A solar thermal contractor's license may be issued to any person 2516
3023	3023	who (A) not later than July 1, 1984, (i) has been issued a P-1, P-3, S-1, S-2517
3024	3024	3, S-5, S-7, D-1 or D-3 license under subdivision (1) of subsection (a) of 2518
3025	3025	this section or installs at least six fully operational solar hot water 2519
3026	3026	heating systems, and (ii) qualifies for a solar thermal contractor's license 2520
3027	3027	under section 20-333, as amended by this act, or (B) has served as a solar 2521
3028	3028	thermal journeyman for not less than two years. 2522
3029	3029	(2) A solar thermal journeyman's license may be issued to any person 2523
3030	3030	who (A) not later than July 1, 1984, (i) is issued a P-2, P-4, S-2, S-4, S-6, 2524
3031	3031	S-8, D-2 or D-4 license under subdivision (2) of subsection (a) of this 2525
3032	3032	Governor's Bill No. 1246
3033	3033
3034	3034
3035	3035
3036	3036	LCO No. 4344 82 of 93
3037	3037
3038	3038	section, and (ii) qualifies for a solar thermal journeyman's license under 2526
3039	3039	section 20-333, as amended by this act, (B) after July 1, 1984, is issued a 2527
3040	3040	P-2, P-4, S-2, S-4, S-6, S-8, D-2 or D-4 license under subdivision (2) of 2528
3041	3041	subsection (a) of this section and whose bona fide apprenticeship 2529
3042	3042	program includes instruction in solar thermal work, or (C) after July 1, 2530
3043	3043	1984, completes a bona fide solar thermal work apprenticeship program 2531
3044	3044	and has not less than two years' experience in solar thermal work. A 2532
3045	3045	solar thermal journeyman may work only under the supervision of a 2533
3046	3046	licensed solar thermal contractor. 2534
3047	3047	(3) A solar thermal apprentice's permit may be issued for the 2535
3048	3048	performance of solar thermal work for the purpose of training. Such 2536
3049	3049	work may be performed only under the supervision of a licensed solar 2537
3050	3050	thermal contractor or journeyman. 2538
3051	3051	(c) The following licenses for fire protection sprinkler systems work 2539
3052	3052	may be issued by the department: 2540
3053	3053	(1) A fire protection sprinkler contractor's license may be issued to a 2541
3054	3054	person who provides satisfactory evidence of education and experience 2542
3055	3055	in fire protection sprinkler systems work, as defined in subdivision (9) 2543
3056	3056	of section 20-330, and who has passed an examination which has 2544
3057	3057	demonstrated competence in all aspects of such trade. Applicants for 2545
3058	3058	such license shall complete a form provided by the commissioner; and 2546
3059	3059	(2) [a] A journeyman sprinkler fitter's license may be issued to a 2547
3060	3060	person who has completed a bona fide apprenticeship program 2548
3061	3061	pursuant to section 20-334c, and who has not less than four [years] years' 2549
3062	3062	experience in fire protection sprinkler systems work, as defined in 2550
3063	3063	subdivision (9) of section 20-330, or who has been licensed under this 2551
3064	3064	section, and has passed an examination which has demonstrated 2552
3065	3065	competence in all aspects of such trade. Applicants for such license shall 2553
3066	3066	complete a form provided by the department. 2554
3067	3067	(d) The following licenses for irrigation work may be issued by the 2555
3068	3068	department upon authorization of the examining board for plumbing 2556
3069	3069	Governor's Bill No. 1246
3070	3070
3071	3071
3072	3072
3073	3073	LCO No. 4344 83 of 93
3074	3074
3075	3075	and piping work under the provisions of section 20-333, as amended by 2557
3076	3076	this act: (1) An irrigation contractor's license, and (2) an irrigation 2558
3077	3077	journeyman's license. 2559
3078	3078	(e) The following licenses for sheet metal work may be issued by the 2560
3079	3079	department upon authorization of the examining board for heating, 2561
3080	3080	piping, cooling and sheet metal work, under the provisions of section 2562
3081	3081	20-333, as amended by this act, in addition to any licenses or permits 2563
3082	3082	issued for such work under subsection (a) of this section: 2564
3083	3083	[(1) Prior to January 1, 2002, a limited contractor's license for large 2565
3084	3084	commercial sheet metal work may be issued to any person who has 2566
3085	3085	worked as a sheet metal contractor or successfully worked in such trade 2567
3086	3086	in the capacity of a journeyman sheet metal worker for not less than two 2568
3087	3087	years. 2569
3088	3088	(2) On or after January 1, 2002, a] (1) A limited contractor's license for 2570
3089	3089	large commercial sheet metal work may be issued to any person who 2571
3090	3090	has (A) served as a journeyman in the trade for which such person seeks 2572
3091	3091	a license for not less than two years, and (B) if such service as a 2573
3092	3092	journeyman was outside this state, furnished evidence satisfactory to 2574
3093	3093	the examining board for heating, piping, cooling and sheet metal work 2575
3094	3094	that such service is comparable to similar service in this state. 2576
3095	3095	[(3) Prior to January 1, 2002, a limited journeyman's license for large 2577
3096	3096	commercial sheet metal work may be issued to any person who has (A) 2578
3097	3097	successfully completed a bona fide apprenticeship program, including 2579
3098	3098	not less than four years of experience in the trade for which such person 2580
3099	3099	seeks a license, or (B) demonstrated such person's competency to 2581
3100	3100	perform such work by furnishing proof of continuous employment in 2582
3101	3101	such trade for not less than eight thousand hours within the previous 2583
3102	3102	five years, subject to the approval of the examining board for heating, 2584
3103	3103	piping, cooling and sheet metal work. 2585
3104	3104	(4) On or after January 1, 2002, a] (2) A limited journeyman's license 2586
3105	3105	for large commercial sheet metal work may be issued to any person who 2587
3106	3106	Governor's Bill No. 1246
3107	3107
3108	3108
3109	3109
3110	3110	LCO No. 4344 84 of 93
3111	3111
3112	3112	has (A) successfully completed a bona fide apprenticeship program, 2588
3113	3113	including not less than four years of experience in the trade for which 2589
3114	3114	such person seeks a license, and (B) demonstrated such person's 2590
3115	3115	competency to perform all services included in the trade for which a 2591
3116	3116	license is sought by successfully completing the applicable state 2592
3117	3117	licensure examination. 2593
3118	3118	(f) On and after January 1, 2002, the following licenses for automotive 2594
3119	3119	glass work and flat glass work may be issued by the department upon 2595
3120	3120	authorization of the examining board for automotive glass work and flat 2596
3121	3121	glass work, under the provisions of section 20-333, as amended by this 2597
3122	3122	act: 2598
3123	3123	(1) [On and after January 1, 2002, but before January 1, 2003, an 2599
3124	3124	unlimited contractor's license for automotive glass work or flat glass 2600
3125	3125	work may be issued to any person who has served as a journeyman in 2601
3126	3126	the trade for which such person seeks a license for not less than three 2602
3127	3127	years. On and after January 1, 2002, an] An unlimited contractor's license 2603
3128	3128	for automotive glass work or flat glass work may be issued to any 2604
3129	3129	person who (A) has served as a journeyman in the trade for which such 2605
3130	3130	person seeks a license for not less than three years and, if such service 2606
3131	3131	as a journeyman was outside this state, has furnished evidence 2607
3132	3132	satisfactory to the examining board for automotive glass work and flat 2608
3133	3133	glass work that such service is comparable to similar service in this state, 2609
3134	3134	and (B) has furnished satisfactory evidence of education and experience 2610
3135	3135	and has passed an examination which has demonstrated that such 2611
3136	3136	person is competent in all aspects of such trade to be an unlimited 2612
3137	3137	contractor for automotive glass work or flat glass work. 2613
3138	3138	(2) [On and after January 1, 2002, but before January 1, 2003, an 2614
3139	3139	unlimited journeyman's license for automotive glass work or flat glass 2615
3140	3140	work may be issued to any person who has served in the trade for which 2616
3141	3141	such person seeks a license for not less than two years. On and after 2617
3142	3142	January 1, 2002, an] An unlimited journeyman's license for automotive 2618
3143	3143	glass work or flat glass work may be issued to any person who has 2619
3144	3144	Governor's Bill No. 1246
3145	3145
3146	3146
3147	3147
3148	3148	LCO No. 4344 85 of 93
3149	3149
3150	3150	successfully completed a bona fide apprenticeship program as required 2620
3151	3151	by the examining board for automotive glass work and flat glass work, 2621
3152	3152	and has demonstrated such person's competency to perform all services 2622
3153	3153	included in the trade for which a license is sought by successfully 2623
3154	3154	completing the applicable state licensure examination. 2624
3155	3155	(g) [On or after July 1, 2003, a] A medical gas and vacuum systems 2625
3156	3156	certificate for medical gas and vacuum systems work may be issued by 2626
3157	3157	the department, upon the authorization of the Plumbing and Piping 2627
3158	3158	Work Board or the Heating, Piping and Cooling Work Board, as 2628
3159	3159	appropriate, to any person who (1) has been issued a P-1, P-2, S-1, S-2, 2629
3160	3160	S-3 or S-4 license under subdivision (1) of subsection (a) of this section, 2630
3161	3161	(2) has been certified as a medical gas and vacuum system brazer issued 2631
3162	3162	in accordance with the standards of Section IX entitled "Welding and 2632
3163	3163	Brazing Qualifications" of the American Society of Mechanical 2633
3164	3164	Engineers Boiler and Pressure Vessel Code, and (3) has been certified as 2634
3165	3165	having completed an approved training course on medical gas and 2635
3166	3166	vacuum system installation as required by American National 2636
3167	3167	Standards Institute-American Society of Sanitary Engineering Series 2637
3168	3168	6000. No person shall perform medical gas and vacuum systems work 2638
3169	3169	unless such person has obtained a certificate pursuant to this subsection. 2639
3170	3170	Such certificate shall be renewed consistent with the renewal process for 2640
3171	3171	the prerequisite licenses. The fee for such certificate shall be fifty dollars. 2641
3172	3172	(h) A limited sheet metal power industry license may be issued to any 2642
3173	3173	person upon authorization of the examining board for heating, piping, 2643
3174	3174	cooling and sheet metal work, subject to the provisions of section 20-2644
3175	3175	333, as amended by this act. Prior to taking the licensure examination, 2645
3176	3176	an applicant shall successfully complete an education and training 2646
3177	3177	program established and approved by the Labor Department with the 2647
3178	3178	advice of the Connecticut State Apprenticeship Council. The holder of 2648
3179	3179	such license may only install, erect, replace, repair or alter breeching 2649
3180	3180	exhaust and inlet air systems at electric generation facilities, including, 2650
3181	3181	but not limited to, cogeneration plants, bio-mass facilities, blast 2651
3182	3182	furnaces, combined cycle facilities, fossil fuel, gas and hydro power 2652
3183	3183	Governor's Bill No. 1246
3184	3184
3185	3185
3186	3186
3187	3187	LCO No. 4344 86 of 93
3188	3188
3189	3189	facilities, incinerators and nuclear power facilities. The holder of such 2653
3190	3190	license may only perform such work while in the employ of a contractor 2654
3191	3191	licensed to perform such sheet metal work under this chapter. 2655
3192	3192	(i) The Electrical Work Board shall authorize any person to install, 2656
3193	3193	service and repair residential security systems limited to twenty-five 2657
3194	3194	volts and five amperes in one to three-family residential dwellings, 2658
3195	3195	provided the person is in the employ of an electrical contractor holding 2659
3196	3196	an E-1 unlimited contractor license or an L-5 contractor license issued 2660
3197	3197	pursuant to subdivision (1) of subsection (a) of this section and the 2661
3198	3198	person has successfully completed an apprenticeship and training 2662
3199	3199	program established and approved by the Labor Department with the 2663
3200	3200	advice of the Connecticut State Apprenticeship Council. Any person 2664
3201	3201	authorized to work under this subsection shall not perform 2665
3202	3202	telecommunications electrical work, as defined in section 20-340b, with 2666
3203	3203	the exception of work involving interface wiring from a residential 2667
3204	3204	security system to an existing telephone connection for monitoring 2668
3205	3205	purposes. Any person who is authorized to work under this subsection 2669
3206	3206	shall, no later than fifteen months after being issued [said] such 2670
3207	3207	authorization, secure an L-6 limited electrical journeyperson's license 2671
3208	3208	pursuant to subdivision (2) of subsection (a) of this section. 2672
3209	3209	Sec. 49. Section 20-334e of the general statutes is repealed and the 2673
3210	3210	following is substituted in lieu thereof (Effective October 1, 2025): 2674
3211	3211	Any person who has been issued an L-5 or L-6 license pursuant to 2675
3212	3212	subdivision (1) of subsection (a) of section 20-334a, as amended by this 2676
3213	3213	act, shall be eligible to take the licensure examination for a C-5 or C-6 2677
3214	3214	license issued pursuant to subdivision (1) of subsection (a) of section 20-2678
3215	3215	334a, as amended by this act, provided such person submits a complete 2679
3216	3216	license application [and a nonrefundable application fee pursuant to 2680
3217	3217	section 20-333] and provides satisfactory evidence of experience in the 2681
3218	3218	field of telecommunications work to the Electrical Work Board. 2682
3219	3219	Sec. 50. Section 20-335 of the general statutes is repealed and the 2683
3220	3220	Governor's Bill No. 1246
3221	3221
3222	3222
3223	3223
3224	3224	LCO No. 4344 87 of 93
3225	3225
3226	3226	following is substituted in lieu thereof (Effective October 1, 2025): 2684
3227	3227	[Any] (a) (1) Except as provided in subdivision (2) of this subsection, 2685
3228	3228	any person who has successfully completed an examination for such 2686
3229	3229	person's initial license under this chapter shall pay to the Department of 2687
3230	3230	Consumer Protection a fee of one hundred fifty dollars for a contractor's 2688
3231	3231	license or a fee of one hundred twenty dollars for any other such license. 2689
3232	3232	Any such initial license fee shall be waived for persons who present a 2690
3233	3233	recommendation for review issued pursuant to section 31-22u. 2691
3234	3234	(2) No fee shall be required for the issuance of any initial license 2692
3235	3235	under this section for a person exempt from paying the application fee 2693
3236	3236	pursuant to subdivision (3) of subsection (a) of section 20-333, as 2694
3237	3237	amended by this act. 2695
3238	3238	(b) (1) All such licenses shall expire annually. No person shall carry 2696
3239	3239	on or engage in the work or occupations subject to this chapter after the 2697
3240	3240	expiration of such person's license until such person has filed an 2698
3241	3241	application bearing the date of such person's registration card with the 2699
3242	3242	appropriate board. Such application shall be in writing, addressed to the 2700
3243	3243	secretary of the board from which such renewal is sought and signed by 2701
3244	3244	the person applying for such renewal. A licensee applying for renewal 2702
3245	3245	shall, at such times as the commissioner shall by regulation prescribe, 2703
3246	3246	furnish evidence satisfactory to the board that the licensee has 2704
3247	3247	completed any continuing professional education required under 2705
3248	3248	sections 20-330 to 20-341, inclusive, or any regulations adopted 2706
3249	3249	thereunder. 2707
3250	3250	(2) The board may renew such license if the application for such 2708
3251	3251	renewal is received by the board no later than one month after the date 2709
3252	3252	of expiration of such license. [, upon] Except as provided in subdivision 2710
3253	3253	(3) of this subsection, the licensee shall make payment to the department 2711
3254	3254	of a renewal fee of one hundred fifty dollars in the case of a contractor 2712
3255	3255	and of one hundred twenty dollars for any other such license. For any 2713
3256	3256	completed renewal application submitted pursuant to this section that 2714
3257	3257	Governor's Bill No. 1246
3258	3258
3259	3259
3260	3260
3261	3261	LCO No. 4344 88 of 93
3262	3262
3263	3263	requires a hearing or other action by the applicable examining board, 2715
3264	3264	such hearing or other action by the applicable examining board shall 2716
3265	3265	occur not later than thirty days after the date of submission for such 2717
3266	3266	completed renewal application. 2718
3267	3267	(3) No fee shall be required for the renewal of a license under this 2719
3268	3268	section for a person exempt from paying the application fee pursuant to 2720
3269	3269	subdivision (3) of subsection (a) of section 20-333, as amended by this 2721
3270	3270	act. 2722
3271	3271	[The] (4) If applicable, the department shall issue a receipt stating the 2723
3272	3272	fact of [such] the payment made under subdivision (2) of this subsection, 2724
3273	3273	which receipt shall be a license to engage in such work or occupation. A 2725
3274	3274	licensee who has failed to renew such licensee's license for a period of 2726
3275	3275	over two years from the date of expiration of such license shall have it 2727
3276	3276	reinstated only upon complying with the requirements of section 20-2728
3277	3277	333, as amended by this act. All license fees and renewal fees paid to the 2729
3278	3278	department pursuant to this section shall be deposited in the General 2730
3279	3279	Fund. 2731
3280	3280	Sec. 51. Subsection (g) of section 20-331 of the general statutes is 2732
3281	3281	repealed and the following is substituted in lieu thereof (Effective October 2733
3282	3282	1, 2025): 2734
3283	3283	(g) The Automotive Glass Work and Flat Glass Work Board shall 2735
3284	3284	consist of eight members who shall be residents of this state, one of 2736
3285	3285	whom shall be a general contractor or an unlimited contractor licensed 2737
3286	3286	to perform automotive glass work under this chapter, one of whom shall 2738
3287	3287	be a general contractor or an unlimited contractor licensed to perform 2739
3288	3288	flat glass work under this chapter, one of whom shall be an unlimited 2740
3289	3289	contractor licensed to perform automotive glass work under this 2741
3290	3290	chapter, one of whom shall be an unlimited contractor licensed to 2742
3291	3291	perform flat glass work under this chapter, one of whom shall be an 2743
3292	3292	unlimited journeyman licensed to perform flat glass work under this 2744
3293	3293	chapter and three of whom shall be public members. The initial 2745
3294	3294	Governor's Bill No. 1246
3295	3295
3296	3296
3297	3297
3298	3298	LCO No. 4344 89 of 93
3299	3299
3300	3300	members appointed under this subsection need not be licensed to 2746
3301	3301	perform such work under this chapter before January 1, 2001, provided 2747
3302	3302	such initial members shall satisfy the applicable criteria set forth in 2748
3303	3303	subsection [(e)] (f) of section 20-334a of the general statutes, revision of 2749
3304	3304	1958, revised to January 1, 2001. On and after January 1, 2001, each 2750
3305	3305	member appointed under this subsection shall be licensed as provided 2751
3306	3306	in this subsection. 2752
3307	3307	Sec. 52. Subsection (l) of section 10-145b of the general statutes is 2753
3308	3308	repealed and the following is substituted in lieu thereof (Effective October 2754
3309	3309	1, 2025): 2755
3310	3310	(l) [Upon application to the State Board of Education for the issuance 2756
3311	3311	of any certificate in accordance with this section and section 10-145d, 2757
3312	3312	there shall be paid to the board by or on behalf of the applicant a 2758
3313	3313	nonreturnable fee of two hundred dollars in the case of an applicant for 2759
3314	3314	an initial educator certificate, two hundred fifty dollars in the case of an 2760
3315	3315	applicant for a provisional educator certificate and three hundred 2761
3316	3316	seventy-five dollars in the case of an applicant for a professional 2762
3317	3317	educator certificate, except that applicants for certificates for teaching 2763
3318	3318	adult education programs mandated under subparagraph (A) of 2764
3319	3319	subsection (a) of section 10-69 shall pay a fee of one hundred dollars; 2765
3320	3320	persons eligible for a certificate or endorsement for which the fee is less 2766
3321	3321	than that applied for shall receive an appropriate refund; persons not 2767
3322	3322	eligible for any certificate shall receive a refund of the application fee 2768
3323	3323	minus fifty dollars; and persons holding standard or permanent 2769
3324	3324	certificates on July 1, 1989, who apply for professional certificates to 2770
3325	3325	replace the standard or permanent certificates, shall not be required to 2771
3326	3326	pay such a fee. Upon application to the State Board of Education for the 2772
3327	3327	issuance of a subject area endorsement there shall be paid to the board 2773
3328	3328	by or on behalf of such applicant a nonreturnable fee of one hundred 2774
3329	3329	dollars.] No fee shall be required for an application to the State Board of 2775
3330	3330	Education for the issuance of a certificate, a temporary certificate or a 2776
3331	3331	subject area endorsement under this section. With each request for a 2777
3332	3332	duplicate copy of any such certificate or endorsement there shall be paid 2778
3333	3333	Governor's Bill No. 1246
3334	3334
3335	3335
3336	3336
3337	3337	LCO No. 4344 90 of 93
3338	3338
3339	3339	to the board a nonreturnable fee of fifty dollars. 2779
3340	3340	Sec. 53. Subsection (p) of section 3-20j of the general statutes is 2780
3341	3341	repealed and the following is substituted in lieu thereof (Effective July 1, 2781
3342	3342	2025): 2782
3343	3343	(p) (1) Prior to July 1, [2025] 2027, net earnings of investments of 2783
3344	3344	proceeds of bonds issued pursuant to section 3-20, as amended by this 2784
3345	3345	act, or pursuant to this section and accrued interest on the issuance of 2785
3346	3346	such bonds and premiums on the issuance of such bonds shall be 2786
3347	3347	deposited to the credit of the General Fund, after (A) payment of any 2787
3348	3348	expenses incurred by the Treasurer or State Bond Commission in 2788
3349	3349	connection with such issuance, or (B) application to interest on bonds, 2789
3350	3350	notes or other obligations of the state. 2790
3351	3351	(2) On and after July 1, [2025] 2027, notwithstanding subsection (f) of 2791
3352	3352	section 3-20, (A) net earnings of investments of proceeds of bonds issued 2792
3353	3353	pursuant to section 3-20, as amended by this act, or pursuant to this 2793
3354	3354	section and accrued interest on the issuance of such bonds shall be 2794
3355	3355	deposited to the credit of the General Fund, and (B) premiums, net of 2795
3356	3356	any original issue discount, on the issuance of such bonds shall, after 2796
3357	3357	payment of any expenses incurred by the Treasurer or State Bond 2797
3358	3358	Commission in connection with such issuance, be deposited at the 2798
3359	3359	direction of the Treasurer to the credit of an account or fund to fund all 2799
3360	3360	or a portion of any purpose or project authorized by the State Bond 2800
3361	3361	Commission pursuant to any bond act up to the amount authorized by 2801
3362	3362	the State Bond Commission, provided the bonds for such purpose or 2802
3363	3363	project are unissued, and provided further the certificate of 2803
3364	3364	determination the Treasurer files with the secretary of the State Bond 2804
3365	3365	Commission for such authorized bonds sets forth the amount of the 2805
3366	3366	deposit applied to fund each such purpose and project. Upon such 2806
3367	3367	filing, the Treasurer shall record bonds in the amount of net premiums 2807
3368	3368	credited to each purpose and project as set forth in the certificate of 2808
3369	3369	determination of the Treasurer as deemed issued and retired and the 2809
3370	3370	Treasurer shall not thereafter exercise authority to issue bonds in such 2810
3371	3371	Governor's Bill No. 1246
3372	3372
3373	3373
3374	3374
3375	3375	LCO No. 4344 91 of 93
3376	3376
3377	3377	amount for such purpose or project. Upon such recording by the 2811
3378	3378	Treasurer, such bonds shall be deemed to have been issued, retired and 2812
3379	3379	no longer authorized for issuance or outstanding for the purposes of 2813
3380	3380	section 3-21, and for the purpose of aligning the funding of such 2814
3381	3381	authorized purpose and project with amounts generated by net 2815
3382	3382	premiums, but shall not constitute an actual bond issuance or bond 2816
3383	3383	retirement for any other purposes including, but not limited to, financial 2817
3384	3384	reporting purposes. 2818
3385	3385	Sec. 54. Sections 3-20i, 12-217ll and 32-41v of the general statutes are 2819
3386	3386	repealed. (Effective from passage) 2820
3387	3387	This act shall take effect as follows and shall amend the following
3388	3388	sections:
3389	3389
3390	3390	Section 1 from passage and
3391	3391	applicable to income years
3392	3392	commencing on or after
3393	3393	January 1, 2025
3394	3394	12-217(a)(4)
3395	3395	Sec. 2 from passage 12-218e(k)
3396	3396	Sec. 3 from passage 12-217jj(b)
3397	3397	Sec. 4 from passage 12-211a(a)
3398	3398	Sec. 5 from passage 12-217jj(h)(1)
3399	3399	Sec. 6 from passage 32-1m(a)(10)
3400	3400	Sec. 7 from passage 32-1p(6)
3401	3401	Sec. 8 from passage New section
3402	3402	Sec. 9 from passage 12-214(b)(4)
3403	3403	Sec. 10 January 1, 2026 12-219(a)(1)
3404	3404	Sec. 11 July 1, 2025, and
3405	3405	applicable to income years
3406	3406	commencing on or after
3407	3407	January 1, 2025
3408	3408	12-217ee
3409	3409	Sec. 12 July 1, 2025 4-30a(a)
3410	3410	Sec. 13 July 1, 2025 3-20(cc)
3411	3411	Sec. 14 from passage and
3412	3412	applicable to income and
3413	3413	taxable years commencing
3414	3414	on or after January 1, 2025
3415	3415	8-395a(b)
3416	3416	Governor's Bill No. 1246
3417	3417
3418	3418
3419	3419
3420	3420	LCO No. 4344 92 of 93
3421	3421
3422	3422	Sec. 15 from passage and
3423	3423	applicable to taxable years
3424	3424	commencing on or after
3425	3425	January 1, 2025
3426	3426	12-704c
3427	3427	Sec. 16 July 1, 2026, and
3428	3428	applicable to calendar
3429	3429	quarters commencing on or
3430	3430	after July 1, 2026
3431	3431	12-263q
3432	3432	Sec. 17 July 1, 2026, and
3433	3433	applicable to calendar
3434	3434	quarters commencing on or
3435	3435	after July 1, 2026
3436	3436	12-263s(b)
3437	3437	Sec. 18 July 1, 2026 17b-239e(c)
3438	3438	Sec. 19 July 1, 2025 3-114c
3439	3439	Sec. 20 July 1, 2025 3-114m
3440	3440	Sec. 21 from passage 3-115b
3441	3441	Sec. 22 from passage New section
3442	3442	Sec. 23 October 1, 2025 20-12b(a) and (b)
3443	3443	Sec. 24 October 1, 2025 20-12j
3444	3444	Sec. 25 October 1, 2025 20-86c
3445	3445	Sec. 26 October 1, 2025 20-86g
3446	3446	Sec. 27 October 1, 2025 20-93
3447	3447	Sec. 28 October 1, 2025 20-94
3448	3448	Sec. 29 October 1, 2025 20-94a
3449	3449	Sec. 30 October 1, 2025 20-96
3450	3450	Sec. 31 October 1, 2025 20-97
3451	3451	Sec. 32 October 1, 2025 20-126i
3452	3452	Sec. 33 October 1, 2025 20-126k
3453	3453	Sec. 34 October 1, 2025 20-206ll(a)
3454	3454	Sec. 35 October 1, 2025 20-206mm(c)
3455	3455	Sec. 36 October 1, 2025 20-70(a)
3456	3456	Sec. 37 October 1, 2025 20-71
3457	3457	Sec. 38 October 1, 2025 20-74d
3458	3458	Sec. 39 October 1, 2025 20-74f(a)
3459	3459	Sec. 40 October 1, 2025 20-74h
3460	3460	Sec. 41 October 1, 2025 19a-88
3461	3461	Sec. 42 October 1, 2025 19a-12d
3462	3462	Sec. 43 October 1, 2025 20-195c
3463	3463	Sec. 44 October 1, 2025 20-195o
3464	3464	Sec. 45 October 1, 2025 20-195t
3465	3465	Governor's Bill No. 1246
3466	3466
3467	3467
3468	3468
3469	3469	LCO No. 4344 93 of 93
3470	3470
3471	3471	Sec. 46 October 1, 2025 20-195cc(a) and (b)
3472	3472	Sec. 47 October 1, 2025 20-333
3473	3473	Sec. 48 October 1, 2025 20-334a
3474	3474	Sec. 49 October 1, 2025 20-334e
3475	3475	Sec. 50 October 1, 2025 20-335
3476	3476	Sec. 51 October 1, 2025 20-331(g)
3477	3477	Sec. 52 October 1, 2025 10-145b(l)
3478	3478	Sec. 53 July 1, 2025 3-20j(p)
3479	3479	Sec. 54 from passage Repealer section
3480	3480
3481	3481	Statement of Purpose:
3482	3482	To implement the Governor's budget recommendations.
3483	3483
3484	3484	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
3485	3485	that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
3486	3486	underlined.]
3487	3487