OFFICE OF FISCAL ANALYSIS Legislative Office Building, Room 5200 Hartford, CT 06106 (860) 240-0200 http://www.cga.ct.gov/ofa sSB-1497 AN ACT CONCERNING PROGRAMMING AT THE DEPARTMENT OF AGRICULTURE. AMENDMENT LCO No.: 7446 File Copy No.: 671 Senate Calendar No.: 360 Primary Analyst: SB 5/1/25 Contributing Analyst(s): EMG, WL, BP, RP, PR, CW (FN) Reviewer: PR OFA Fiscal Note See Fiscal Note Details The amendment makes a clarifying change to the underlying bill and adds the following: Section 501 creates a farm investment tax credit which results in (1) a General Fund revenue loss of approximately $2.5 million annually beginning in FY 27 and (2) a one-time General Fund cost of up to $75,000 in FY 27 associated with programming updates to the CTax tax administration system and myconneCT online portal, and form modification. Section 502 increases the state-mandated property tax exemption for farm machinery from $100,000 to $500,000 in assessed value which may result in a grand list reduction of up to $384 million to municipalities cumulatively beginning in FY 27. Sections 503 requires the Department of Energy and Environmental Protection (DEEP) to amend existing regulations regarding pesticide applications from precision drones. This is not anticipated to result in a cost as DEEP has the staff and expertise necessary to amend the regulations. 2025SB-01497-R00LCO07446-FNA.DOCX Page 2 of 3 Section 504 requires the State Building Code to include provisions that allow certain residential buildings to include an elevator and exempts “hoop houses” and “high tunnels” from certain standards relating to hurricane proofing, results in no fiscal impact to the state or municipalities. Section 505 establishes the Farmers' Crop Loss Reimbursement Grant Program within the Department of Agriculture (DoAg). This is anticipated to result in an additional cost as DoAg does not currently have the staff to establish and administer the new grant program and would require two new full-time positions, including: one Grant and Contract Specialist (annual salary of $103,227) and one Analyst 2 (annual salary of $101,903). The additional full-time positions would result in a total cost of $205,130 (corresponding fringe benefits of $83,508) and approximately $10,000 in other expenses. Section 506 and Section 516 authorize a total of $15 million of new General Obligation bonds. To the extent the bonds are fully allocated when available, total debt repayment is anticipated to be $21.5 million over the 20-year duration of the bonds, with the earliest annual payment of up to $750,000 possible in FY 27. Section 507 has no fiscal impact by granting immunity from civil liability to certain agritourism businesses. The court system disposes of over 250,000 cases annually and the number of cases potentially impacted is not anticipated to be great enough to result in savings. Sections 508 -514 shorten the commercial shellfish harvest season. The amendment moves up the start date of issuing fines from July 20 to June 30 in certain instances, and up to June 15 in others. To the extent this results in additional violations, there could be an associated revenue gain to the resources of the General Fund. The penalties for violating shellfishing restrictions are subject to a fine of up to $250. Any additional violations and corresponding revenue anticipated from shortening the harvest season is anticipated to be minimal. The amendment makes other clarifying and procedural changes to shellfishing laws that are not anticipated to result in a fiscal impact. 2025SB-01497-R00LCO07446-FNA.DOCX Page 3 of 3 Section 515 establishes a Manure Management Grant Program within DoAg. This is anticipated to result in an additional annual cost of approximately $145,251 as DoAg does not currently have the staff to establish and administer the new grant program and would require one new full-time Grant and Contract Specialist with an annual salary of $103,227 and corresponding fringe benefits of $42,024. Section 516 (See above). Section 517 appropriates $1 million to the CT Grown for CT Kids Grant Program, within DoAg. Section 518 appropriates $2 million to DoAg for shipping container gardens. Section 519 appropriates $5.6 million to DoAg for the local food for schools incentive program. Section 520 appropriates $3.7 million to DoAg for the Local Food Purchase Assistance Cooperative Agreement Program. The preceding Fiscal Impact statement is prepared for the benefit of the members of the General Assembly, solely for the purposes of information, summarization and explanation and does not represent the intent of the General Assembly or either chamber thereof for any purpose. In general, fiscal impacts are based upon a variety of informational sources, including the analyst’s professional knowledge. Whenever applicable, agency data is consulted as part of the analysis, however final products do not necessarily reflect an assessment from any specific department.