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General Assembly Raised Bill No. 1443
January Session, 2025
LCO No. 5791
Referred to Committee on JUDICIARY
Introduced by:
(JUD)
AN ACT CONCERNING THE PROVISION OF SURVIVOR'S BENEFITS
AND HEALTH INSURANCE COVERAGE TO FAMILY MEMBERS OF
CORRECTION OFFICERS, COURT SUPPORT SERVICES DIVISION
INVESTIGATORS, CRIMINAL JUSTICE DIVISION INVESTIGATORS
AND OFFICE OF THE CHIEF PUBLIC DEFENDER INVESTIGATORS
KILLED IN THE LINE OF DUTY.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. (NEW) (Effective July 1, 2025) (a) As used in this section: 1
(1) "Dependent child" means a child, whether by blood or adoption, 2
of a correction officer or investigator, who (A) is under the age of 3
twenty-two and was dependent on the earnings of such officer or 4
investigator at the time of such officer's or investigator's death, provided 5
a child shall not be considered dependent if such child provides more 6
than half of such child's own support, is married or is legally adopted 7
by another person, or (B) is any age and is physically or mentally 8
incapacitated and was dependent on the earnings of such officer or 9
investigator at the time of such officer's or investigator's death. 10
(2) "Killed in the line of duty" means the death of a correction officer 11
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or investigator while engaged in the performance of such officer's or 12
investigator's duties, resulting from an incident, an accident or violence 13
that caused such death or caused injuries that were the direct or 14
proximate cause of such officer's or investigator's death, including any 15
death that is determined to be occupationally related by a workers' 16
compensation insurance carrier, an employer to whom a certificate of 17
self-insurance has been issued pursuant to section 31-248 of the general 18
statutes or an administrative law judge for workers' compensation 19
purposes under chapter 568 of the general statutes. "Killed in the line of 20
duty" does not include the death of an officer or investigator whose 21
death results from such officer's or investigator's own wanton or wilful 22
act. 23
(3) "Correction officer" means an individual employed by the 24
Department of Correction as a correction officer. 25
(4) "Investigator" means an individual employed by (A) the Court 26
Support Services Division of the Judicial Department as an investigator, 27
(B) the Division of Criminal Justice as an investigator, or (C) the Office 28
of the Chief Public Defender as an investigator. 29
(5) "Surviving family" means any person who is a surviving spouse, 30
surviving dependent child, surviving child who is not a dependent child 31
or surviving parent of a correction officer or an investigator killed in the 32
line of duty, or a surviving individual listed on such officer's or 33
investigator's most recent beneficiary form on file with such officer's or 34
investigator's employing state agency. 35
(b) There is established a fund to be known as the "Fallen Officer and 36
Investigator Fund". The fund may contain any moneys required by law 37
to be deposited in the fund and shall be held by the Treasurer separate 38
and apart from all other moneys, funds and accounts. The interest 39
derived from the investment of the fund shall be credited to the fund. 40
Amounts in the fund may be expended by the Comptroller for purposes 41
of payments pursuant to subsection (c) of this section. Any balance 42
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remaining in the fund at the end of any fiscal year shall be carried 43
forward in the fund for the fiscal year next succeeding. 44
(c) (1) After receiving notice, in a form and manner as determined by 45
the Comptroller, from an individual who is a member of the surviving 46
family of a correction officer or an investigator who was killed in the 47
line of duty, the Comptroller shall pay, within available appropriations, 48
a lump sum death benefit totaling one hundred thousand dollars from 49
the fund established in subsection (b) of this section to such surviving 50
family, in accordance with regulations adopted pursuant to subsection 51
(e) of this section, provided the surviving family of a correction officer 52
or an investigator killed in the line of duty shall not receive more than 53
one such lump sum death benefit. Payments shall be made to surviving 54
families in the order in which notices are received until the amount in 55
such fund is depleted. 56
(2) Any payment made pursuant to subdivision (1) of this subsection 57
shall be in addition to any other benefits for which individuals of such 58
officer's or investigator's surviving family are eligible and such 59
payments shall not be reduced or offset due to any other benefits, 60
including, but not limited to, workers' compensation or other survivor 61
benefits. 62
(d) Not later than July 1, 2025, and annually thereafter, the 63
Comptroller shall submit a report, in accordance with the provisions of 64
section 11-4a of the general statutes, to the joint standing committee of 65
the General Assembly having cognizance of matters relating to the 66
judiciary. Such report shall include a list of all expenditures made from 67
the fund established by subsection (b) of this section during the prior 68
year, the current balance of such fund and information regarding 69
additional amounts needed for such fund. 70
(e) The Comptroller shall adopt regulations in accordance with the 71
provisions of chapter 54 of the general statutes to implement the 72
provisions of this section, including, but not limited to, application 73
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procedures and criteria for awarding grants among individuals who are 74
members of the surviving family, with priority given to awards that 75
would benefit a dependent child or children and a spouse who is a 76
member of the surviving family. The Comptroller may implement 77
policies and procedures necessary to implement the provisions of this 78
section while in the process of adopting such regulations, provided 79
notice of intent to adopt such regulations is published on the 80
eRegulations System not later than twenty days after the date of 81
implementation of such policies and procedures. Any policies and 82
procedures implemented under this subsection shall be valid until the 83
time such regulations are adopted. 84
Sec. 2. Subparagraph (B) of subdivision (20) of subsection (a) of 85
section 12-701 of the general statutes is repealed and the following is 86
substituted in lieu thereof (Effective July 1, 2025, and applicable to taxable 87
years commencing on or after January 1, 2025): 88
(B) There shall be subtracted therefrom: 89
(i) To the extent properly includable in gross income for federal 90
income tax purposes, any income with respect to which taxation by any 91
state is prohibited by federal law; 92
(ii) To the extent allowable under section 12-718, exempt dividends 93
paid by a regulated investment company; 94
(iii) To the extent properly includable in gross income for federal 95
income tax purposes, the amount of any refund or credit for 96
overpayment of income taxes imposed by this state, or any other state 97
of the United States or a political subdivision thereof, or the District of 98
Columbia; 99
(iv) To the extent properly includable in gross income for federal 100
income tax purposes and not otherwise subtracted from federal 101
adjusted gross income pursuant to clause (x) of this subparagraph in 102
computing Connecticut adjusted gross income, any tier 1 railroad 103
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retirement benefits; 104
(v) To the extent any additional allowance for depreciation under 105
Section 168(k) of the Internal Revenue Code for property placed in 106
service after September 27, 2017, was added to federal adjusted gross 107
income pursuant to subparagraph (A)(ix) of this subdivision in 108
computing Connecticut adjusted gross income, twenty-five per cent of 109
such additional allowance for depreciation in each of the four 110
succeeding taxable years; 111
(vi) To the extent properly includable in gross income for federal 112
income tax purposes, any interest income from obligations issued by or 113
on behalf of the state of Connecticut, any political subdivision thereof, 114
or public instrumentality, state or local authority, district or similar 115
public entity created under the laws of the state of Connecticut; 116
(vii) To the extent properly includable in determining the net gain or 117
loss from the sale or other disposition of capital assets for federal income 118
tax purposes, any gain from the sale or exchange of obligations issued 119
by or on behalf of the state of Connecticut, any political subdivision 120
thereof, or public instrumentality, state or local authority, district or 121
similar public entity created under the laws of the state of Connecticut, 122
in the income year such gain was recognized; 123
(viii) Any interest on indebtedness incurred or continued to purchase 124
or carry obligations or securities the interest on which is subject to tax 125
under this chapter but exempt from federal income tax, to the extent that 126
such interest on indebtedness is not deductible in determining federal 127
adjusted gross income and is attributable to a trade or business carried 128
on by such individual; 129
(ix) Ordinary and necessary expenses paid or incurred during the 130
taxable year for the production or collection of income which is subject 131
to taxation under this chapter but exempt from federal income tax, or 132
the management, conservation or maintenance of property held for the 133
production of such income, and the amortizable bond premium for the 134
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taxable year on any bond the interest on which is subject to tax under 135
this chapter but exempt from federal income tax, to the extent that such 136
expenses and premiums are not deductible in determining federal 137
adjusted gross income and are attributable to a trade or business carried 138
on by such individual; 139
(x) (I) For taxable years commencing prior to January 1, 2019, for a 140
person who files a return under the federal income tax as an unmarried 141
individual whose federal adjusted gross income for such taxable year is 142
less than fifty thousand dollars, or as a married individual filing 143
separately whose federal adjusted gross income for such taxable year is 144
less than fifty thousand dollars, or for a husband and wife who file a 145
return under the federal income tax as married individuals filing jointly 146
whose federal adjusted gross income for such taxable year is less than 147
sixty thousand dollars or a person who files a return under the federal 148
income tax as a head of household whose federal adjusted gross income 149
for such taxable year is less than sixty thousand dollars, an amount 150
equal to the Social Security benefits includable for federal income tax 151
purposes; 152
(II) For taxable years commencing prior to January 1, 2019, for a 153
person who files a return under the federal income tax as an unmarried 154
individual whose federal adjusted gross income for such taxable year is 155
fifty thousand dollars or more, or as a married individual filing 156
separately whose federal adjusted gross income for such taxable year is 157
fifty thousand dollars or more, or for a husband and wife who file a 158
return under the federal income tax as married individuals filing jointly 159
whose federal adjusted gross income from such taxable year is sixty 160
thousand dollars or more or for a person who files a return under the 161
federal income tax as a head of household whose federal adjusted gross 162
income for such taxable year is sixty thousand dollars or more, an 163
amount equal to the difference between the amount of Social Security 164
benefits includable for federal income tax purposes and the lesser of 165
twenty-five per cent of the Social Security benefits received during the 166
taxable year, or twenty-five per cent of the excess described in Section 167
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86(b)(1) of the Internal Revenue Code; 168
(III) For the taxable year commencing January 1, 2019, and each 169
taxable year thereafter, for a person who files a return under the federal 170
income tax as an unmarried individual whose federal adjusted gross 171
income for such taxable year is less than seventy-five thousand dollars, 172
or as a married individual filing separately whose federal adjusted gross 173
income for such taxable year is less than seventy-five thousand dollars, 174
or for a husband and wife who file a return under the federal income tax 175
as married individuals filing jointly whose federal adjusted gross 176
income for such taxable year is less than one hundred thousand dollars 177
or a person who files a return under the federal income tax as a head of 178
household whose federal adjusted gross income for such taxable year is 179
less than one hundred thousand dollars, an amount equal to the Social 180
Security benefits includable for federal income tax purposes; and 181
(IV) For the taxable year commencing January 1, 2019, and each 182
taxable year thereafter, for a person who files a return under the federal 183
income tax as an unmarried individual whose federal adjusted gross 184
income for such taxable year is seventy-five thousand dollars or more, 185
or as a married individual filing separately whose federal adjusted gross 186
income for such taxable year is seventy-five thousand dollars or more, 187
or for a husband and wife who file a return under the federal income tax 188
as married individuals filing jointly whose federal adjusted gross 189
income from such taxable year is one hundred thousand dollars or more 190
or for a person who files a return under the federal income tax as a head 191
of household whose federal adjusted gross income for such taxable year 192
is one hundred thousand dollars or more, an amount equal to the 193
difference between the amount of Social Security benefits includable for 194
federal income tax purposes and the lesser of twenty-five per cent of the 195
Social Security benefits received during the taxable year, or twenty-five 196
per cent of the excess described in Section 86(b)(1) of the Internal 197
Revenue Code; 198
(xi) To the extent properly includable in gross income for federal 199
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income tax purposes, any amount rebated to a taxpayer pursuant to 200
section 12-746; 201
(xii) To the extent properly includable in the gross income for federal 202
income tax purposes of a designated beneficiary, any distribution to 203
such beneficiary from any qualified state tuition program, as defined in 204
Section 529(b) of the Internal Revenue Code, established and 205
maintained by this state or any official, agency or instrumentality of the 206
state; 207
(xiii) To the extent allowable under section 12-701a, contributions to 208
accounts established pursuant to any qualified state tuition program, as 209
defined in Section 529(b) of the Internal Revenue Code, established and 210
maintained by this state or any official, agency or instrumentality of the 211
state; 212
(xiv) To the extent properly includable in gross income for federal 213
income tax purposes, the amount of any Holocaust victims' settlement 214
payment received in the taxable year by a Holocaust victim; 215
(xv) To the extent properly includable in the gross income for federal 216
income tax purposes of a designated beneficiary, as defined in section 217
3-123aa, interest, dividends or capital gains earned on contributions to 218
accounts established for the designated beneficiary pursuant to the 219
Connecticut Homecare Option Program for the Elderly established by 220
sections 3-123aa to 3-123ff, inclusive; 221
(xvi) To the extent properly includable in gross income for federal 222
income tax purposes, any income received from the United States 223
government as retirement pay for a retired member of (I) the Armed 224
Forces of the United States, as defined in Section 101 of Title 10 of the 225
United States Code, or (II) the National Guard, as defined in Section 101 226
of Title 10 of the United States Code; 227
(xvii) To the extent properly includable in gross income for federal 228
income tax purposes for the taxable year, any income from the discharge 229
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of indebtedness in connection with any reacquisition, after December 230
31, 2008, and before January 1, 2011, of an applicable debt instrument or 231
instruments, as those terms are defined in Section 108 of the Internal 232
Revenue Code, as amended by Section 1231 of the American Recovery 233
and Reinvestment Act of 2009, to the extent any such income was added 234
to federal adjusted gross income pursuant to subparagraph (A)(xi) of 235
this subdivision in computing Connecticut adjusted gross income for a 236
preceding taxable year; 237
(xviii) To the extent not deductible in determining federal adjusted 238
gross income, the amount of any contribution to a manufacturing 239
reinvestment account established pursuant to section 32-9zz in the 240
taxable year that such contribution is made; 241
(xix) To the extent properly includable in gross income for federal 242
income tax purposes, (I) for the taxable year commencing January 1, 243
2015, ten per cent of the income received from the state teachers' 244
retirement system, (II) for the taxable years commencing January 1, 245
2016, to January 1, 2020, inclusive, twenty-five per cent of the income 246
received from the state teachers' retirement system, and (III) for the 247
taxable year commencing January 1, 2021, and each taxable year 248
thereafter, fifty per cent of the income received from the state teachers' 249
retirement system or, for a taxpayer whose federal adjusted gross 250
income does not exceed the applicable threshold under clause (xx) of 251
this subparagraph, the percentage pursuant to said clause of the income 252
received from the state teachers' retirement system, whichever 253
deduction is greater; 254
(xx) To the extent properly includable in gross income for federal 255
income tax purposes, except for retirement benefits under clause (iv) of 256
this subparagraph and retirement pay under clause (xvi) of this 257
subparagraph, for a person who files a return under the federal income 258
tax as an unmarried individual whose federal adjusted gross income for 259
such taxable year is less than seventy-five thousand dollars, or as a 260
married individual filing separately whose federal adjusted gross 261
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income for such taxable year is less than seventy-five thousand dollars, 262
or as a head of household whose federal adjusted gross income for such 263
taxable year is less than seventy-five thousand dollars, or for a husband 264
and wife who file a return under the federal income tax as married 265
individuals filing jointly whose federal adjusted gross income for such 266
taxable year is less than one hundred thousand dollars, (I) for the taxable 267
year commencing January 1, 2019, fourteen per cent of any pension or 268
annuity income, (II) for the taxable year commencing January 1, 2020, 269
twenty-eight per cent of any pension or annuity income, (III) for the 270
taxable year commencing January 1, 2021, forty-two per cent of any 271
pension or annuity income, and (IV) for the taxable years commencing 272
January 1, 2022, and January 1, 2023, one hundred per cent of any 273
pension or annuity income; 274
(xxi) To the extent properly includable in gross income for federal 275
income tax purposes, except for retirement benefits under clause (iv) of 276
this subparagraph and retirement pay under clause (xvi) of this 277
subparagraph, any pension or annuity income for the taxable year 278
commencing on or after January 1, 2024, and each taxable year 279
thereafter, in accordance with the following schedule, for a person who 280
files a return under the federal income tax as an unmarried individual 281
whose federal adjusted gross income for such taxable year is less than 282
one hundred thousand dollars, or as a married individual filing 283
separately whose federal adjusted gross income for such taxable year is 284
less than one hundred thousand dollars, or as a head of household 285
whose federal adjusted gross income for such taxable year is less than 286
one hundred thousand dollars: 287
T1
Federal Adjusted Gross Income Deduction
T2
Less than $75,000 100.0%
T3
$75,000 but not over $77,499 85.0%
T4
$77,500 but not over $79,999 70.0%
T5
$80,000 but not over $82,499 55.0%
T6
$82,500 but not over $84,999 40.0%
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T7 $85,000 but not over $87,499 25.0%
T8
$87,500 but not over $89,999 10.0%
T9
$90,000 but not over $94,999 5.0%
T10
$95,000 but not over $99,999 2.5%
T11
$100,000 and over 0.0%
(xxii) To the extent properly includable in gross income for federal 288
income tax purposes, except for retirement benefits under clause (iv) of 289
this subparagraph and retirement pay under clause (xvi) of this 290
subparagraph, any pension or annuity income for the taxable year 291
commencing on or after January 1, 2024, and each taxable year 292
thereafter, in accordance with the following schedule for married 293
individuals who file a return under the federal income tax as married 294
individuals filing jointly whose federal adjusted gross income for such 295
taxable year is less than one hundred fifty thousand dollars: 296
T12
Federal Adjusted Gross Income Deduction
T13
Less than $100,000 100.0%
T14 $100,000 but not over $104,999 85.0%
T15 $105,000 but not over $109,999 70.0%
T16
$110,000 but not over $114,999 55.0%
T17
$115,000 but not over $119,999 40.0%
T18
$120,000 but not over $124,999 25.0%
T19
$125,000 but not over $129,999 10.0%
T20
$130,000 but not over $139,999 5.0%
T21
$140,000 but not over $149,999 2.5%
T22
$150,000 and over 0.0%
(xxiii) The amount of lost wages and medical, travel and housing 297
expenses, not to exceed ten thousand dollars in the aggregate, incurred 298
by a taxpayer during the taxable year in connection with the donation 299
to another person of an organ for organ transplantation occurring on or 300
after January 1, 2017; 301
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(xxiv) To the extent properly includable in gross income for federal 302
income tax purposes, the amount of any financial assistance received 303
from the Crumbling Foundations Assistance Fund or paid to or on 304
behalf of the owner of a residential building pursuant to sections 8-442 305
and 8-443; 306
(xxv) To the extent properly includable in gross income for federal 307
income tax purposes, the amount calculated pursuant to subsection (b) 308
of section 12-704g for income received by a general partner of a venture 309
capital fund, as defined in 17 CFR 275.203(l)-1, as amended from time to 310
time; 311
(xxvi) To the extent any portion of a deduction under Section 179 of 312
the Internal Revenue Code was added to federal adjusted gross income 313
pursuant to subparagraph (A)(xiv) of this subdivision in computing 314
Connecticut adjusted gross income, twenty-five per cent of such 315
disallowed portion of the deduction in each of the four succeeding 316
taxable years; 317
(xxvii) To the extent properly includable in gross income for federal 318
income tax purposes, for a person who files a return under the federal 319
income tax as an unmarried individual whose federal adjusted gross 320
income for such taxable year is less than seventy-five thousand dollars, 321
or as a married individual filing separately whose federal adjusted gross 322
income for such taxable year is less than seventy-five thousand dollars, 323
or as a head of household whose federal adjusted gross income for such 324
taxable year is less than seventy-five thousand dollars, or for a husband 325
and wife who file a return under the federal income tax as married 326
individuals filing jointly whose federal adjusted gross income for such 327
taxable year is less than one hundred thousand dollars, for the taxable 328
year commencing January 1, 2023, twenty-five per cent of any 329
distribution from an individual retirement account other than a Roth 330
individual retirement account; 331
(xxviii) To the extent properly includable in gross income for federal 332
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income tax purposes, for a person who files a return under the federal 333
income tax as an unmarried individual whose federal adjusted gross 334
income for such taxable year is less than one hundred thousand dollars, 335
or as a married individual filing separately whose federal adjusted gross 336
income for such taxable year is less than one hundred thousand dollars, 337
or as a head of household whose federal adjusted gross income for such 338
taxable year is less than one hundred thousand dollars, (I) for the taxable 339
year commencing January 1, 2024, fifty per cent of any distribution from 340
an individual retirement account other than a Roth individual 341
retirement account, (II) for the taxable year commencing January 1, 2025, 342
seventy-five per cent of any distribution from an individual retirement 343
account other than a Roth individual retirement account, and (III) for 344
the taxable year commencing January 1, 2026, and each taxable year 345
thereafter, any distribution from an individual retirement account other 346
than a Roth individual retirement account. The subtraction under this 347
clause shall be made in accordance with the following schedule: 348
T23
Federal Adjusted Gross Income Deduction
T24 Less than $75,000 100.0%
T25 $75,000 but not over $77,499 85.0%
T26
$77,500 but not over $79,999 70.0%
T27
$80,000 but not over $82,499 55.0%
T28
$82,500 but not over $84,999 40.0%
T29
$85,000 but not over $87,499 25.0%
T30
$87,500 but not over $89,999 10.0%
T31
$90,000 but not over $94,999 5.0%
T32
$95,000 but not over $99,999 2.5%
T33 $100,000 and over 0.0%
(xxix) To the extent properly includable in gross income for federal 349
income tax purposes, for married individuals who file a return under 350
the federal income tax as married individuals filing jointly whose 351
federal adjusted gross income for such taxable year is less than one 352
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hundred fifty thousand dollars, (I) for the taxable year commencing 353
January 1, 2024, fifty per cent of any distribution from an individual 354
retirement account other than a Roth individual retirement account, (II) 355
for the taxable year commencing January 1, 2025, seventy-five per cent 356
of any distribution from an individual retirement account other than a 357
Roth individual retirement account, and (III) for the taxable year 358
commencing January 1, 2026, and each taxable year thereafter, any 359
distribution from an individual retirement account other than a Roth 360
individual retirement account. The subtraction under this clause shall 361
be made in accordance with the following schedule: 362
T34
Federal Adjusted Gross Income Deduction
T35
Less than $100,000 100.0%
T36
$100,000 but not over $104,999 85.0%
T37
$105,000 but not over $109,999 70.0%
T38
$110,000 but not over $114,999 55.0%
T39
$115,000 but not over $119,999 40.0%
T40
$120,000 but not over $124,999 25.0%
T41 $125,000 but not over $129,999 10.0%
T42 $130,000 but not over $139,999 5.0%
T43
$140,000 but not over $149,999 2.5%
T44
$150,000 and over 0.0%
(xxx) To the extent properly includable in gross income for federal 363
income tax purposes, for the taxable year commencing January 1, 2022, 364
the amount or amounts paid or otherwise credited to any eligible 365
resident of this state under (I) the 2020 Earned Income Tax Credit 366
enhancement program from funding allocated to the state through the 367
Coronavirus Relief Fund established under the Coronavirus Aid, Relief, 368
and Economic Security Act, P.L. 116-136, and (II) the 2021 Earned 369
Income Tax Credit enhancement program from funding allocated to the 370
state pursuant to Section 9901 of Subtitle M of Title IX of the American 371
Rescue Plan Act of 2021, P.L. 117-2; 372
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(xxxi) For the taxable year commencing January 1, 2023, and each 373
taxable year thereafter, for a taxpayer licensed under the provisions of 374
chapter 420f or 420h, the amount of ordinary and necessary expenses 375
that would be eligible to be claimed as a deduction for federal income 376
tax purposes under Section 162(a) of the Internal Revenue Code but that 377
are disallowed under Section 280E of the Internal Revenue Code 378
because marijuana is a controlled substance under the federal 379
Controlled Substance Act; 380
(xxxii) To the extent properly includable in gross income for federal 381
income tax purposes, for the taxable year commencing on or after 382
January 1, 2025, and each taxable year thereafter, any common stock 383
received by the taxpayer during the taxable year under a share plan, as 384
defined in section 12-217ss; 385
(xxxiii) To the extent properly includable in gross income for federal 386
income tax purposes, the amount of any student loan reimbursement 387
payment received by a taxpayer pursuant to section 10a-19m; 388
(xxxiv) Contributions to an ABLE account established pursuant to 389
sections 3-39k to 3-39q, inclusive, not to exceed five thousand dollars for 390
each individual taxpayer or ten thousand dollars for taxpayers filing a 391
joint return; [and] 392
(xxxv) To the extent properly includable in gross income for federal 393
income tax purposes, the amount of any payment received pursuant to 394
subsection (c) of section 3-122a; and 395
(xxxvi) To the extent properly includable in gross income for federal 396
income tax purposes, the amount of any payment received pursuant to 397
subsection (c) of section 1 of this act. 398
Sec. 3. Subsection (a) of section 5-259 of the general statutes is 399
repealed and the following is substituted in lieu thereof (Effective July 1, 400
2025): 401
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(a) The Comptroller, with the approval of the Attorney General and 402
of the Insurance Commissioner, shall arrange and procure a group 403
hospitalization and medical and surgical insurance plan or plans for (1) 404
state employees, (2) members of the General Assembly who elect 405
coverage under such plan or plans, (3) participants in an alternate 406
retirement program who meet the service requirements of section 5-162 407
or subsection (a) of section 5-166, (4) anyone receiving benefits under 408
section 5-144 or from any state-sponsored retirement system, except the 409
teachers' retirement system and the municipal employees retirement 410
system, (5) judges of probate and Probate Court employees, (6) the 411
surviving spouse, and any dependent children of a state police officer, a 412
member of an organized local police department, a firefighter or a 413
constable who performs criminal law enforcement duties who dies 414
before, on or after June 26, 2003, as the result of injuries received while 415
acting within the scope of such officer's or firefighter's or constable's 416
employment and not as the result of illness or natural causes, and whose 417
surviving spouse and dependent children are not otherwise eligible for 418
a group hospitalization and medical and surgical insurance plan. 419
Coverage for a dependent child pursuant to this subdivision shall 420
terminate no earlier than the end of the calendar year during whichever 421
of the following occurs first, the date on which the child: Becomes 422
covered under a group health plan through the dependent's own 423
employment; or attains the age of twenty-six, (7) employees of the 424
Capital Region Development Authority established by section 32-601, 425
[and] (8) the surviving spouse and dependent children of any employee 426
of a municipality who dies on or after October 1, 2000, as the result of 427
injuries received while acting within the scope of such employee's 428
employment and not as the result of illness or natural causes, and whose 429
surviving spouse and dependent children are not otherwise eligible for 430
a group hospitalization and medical and surgical insurance plan. For 431
purposes of this subdivision, "employee" means any regular employee 432
or elective officer receiving pay from a municipality, "municipality" 433
means any town, city, borough, school district, taxing district, fire 434
district, district department of health, probate district, housing 435
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authority, regional workforce development board established under 436
section 31-3k, flood commission or authority established by special act 437
or regional council of governments, and (9) the surviving spouse and 438
dependent children of any correction officer or investigator who is 439
killed in the line of duty on or after July 1, 2025, and whose surviving 440
spouse and dependent children are not otherwise eligible for a group 441
hospitalization and medical and surgical insurance plan. For purposes 442
of this subdivision, "correction officer", "investigator" and "killed in the 443
line of duty" have the same meanings as provided in section 1 of this act. 444
For purposes of subdivision (6) of this subsection, "firefighter" means 445
any person who is regularly employed and paid by any municipality for 446
the purpose of performing firefighting duties for a municipality on 447
average of not less than thirty-five hours per week. The minimum 448
benefits to be provided by such plan or plans shall be substantially equal 449
in value to the benefits that each such employee or member of the 450
General Assembly could secure in such plan or plans on an individual 451
basis on the preceding first day of July. The state shall pay for each such 452
employee and each member of the General Assembly covered by such 453
plan or plans the portion of the premium charged for such member's or 454
employee's individual coverage and seventy per cent of the additional 455
cost of the form of coverage and such amount shall be credited to the 456
total premiums owed by such employee or member of the General 457
Assembly for the form of such member's or employee's coverage under 458
such plan or plans. On and after January 1, 1989, the state shall pay for 459
anyone receiving benefits from any such state-sponsored retirement 460
system one hundred per cent of the portion of the premium charged for 461
such member's or employee's individual coverage and one hundred per 462
cent of any additional cost for the form of coverage. The balance of any 463
premiums payable by an individual employee or by a member of the 464
General Assembly for the form of coverage shall be deducted from the 465
payroll by the State Comptroller. The total premiums payable shall be 466
remitted by the Comptroller to the insurance company or companies or 467
nonprofit organization or organizations providing the coverage. The 468
amount of the state's contribution per employee for a health 469
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LCO No. 5791 18 of 18
maintenance organization option shall be equal, in terms of dollars and 470
cents, to the largest amount of the contribution per employee paid for 471
any other option that is available to all eligible state employees included 472
in the health benefits plan, but shall not be required to exceed the 473
amount of the health maintenance organization premium. 474
This act shall take effect as follows and shall amend the following
sections:
Section 1 July 1, 2025 New section
Sec. 2 July 1, 2025, and
applicable to taxable years
commencing on or after
January 1, 2025
12-701(a)(20)(B)
Sec. 3 July 1, 2025 5-259(a)
Statement of Purpose:
To provide survivor's benefits and health insurance coverage to the
family members of correction officers, Court Support Services Division
investigators, Criminal Justice Division investigators and Office of the
Chief Public Defender investigators killed in the line of duty.
[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
underlined.]