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Substitute Senate Bill No. 102

Public Act No. 02-126

AN ACT REQUIRING THE ISSUANCE OF UNITED WE STAND COMMEMORATIVE NUMBER PLATES, AND CONCERNING TUITION WAIVERS AND AN INCOME TAX EXEMPTION FOR CHILDREN AND SPOUSES OF TERRORIST VICTIMS AND DESIGNATING A REMEMBRANCE DAY.

Be it enacted by the Senate and House of Representatives in General Assembly convened:

Section 1. (NEW) (Effective from passage) For purposes of subsection (e) of section 10a-105 of the general statutes, as amended by this act, subsection (d) of section 10a-99 of the general statutes, as amended by this act, subsection (d) of section 10a-77 of the general statutes, as amended by this act, and section 12-724 of the general statutes, as amended by this act, "specified terrorist victim" means any individual who died as a result of wounds or injury incurred as a result of the terrorist attacks against the United States on September 11, 2001, or who died as a result of an attack involving anthrax occurring on or after September 11, 2001, and before January 1, 2002. "Specified terrorist victim" does not mean or include any individual identified by the Attorney General of the United States to have been a participant or conspirator in any such attack or a representative of such an individual.

Sec. 2. (NEW) (Effective July 1, 2002) (a) On and after January 1, 2003, the Commissioner of Motor Vehicles shall issue United We Stand commemorative number plates of a design to enhance public solidarity following the acts of terrorism committed on September 11, 2001. Such plates shall bear the words "United We Stand" and the image of the American flag. Said design may be determined by a contest coordinated by the Commissioner of Motor Vehicles. No use shall be made of such plates except as official registration marker plates.

(b) A fee of fifty dollars shall be charged for United We Stand commemorative number plates, in addition to the regular fee or fees prescribed for the registration of a motor vehicle. Fifteen dollars of such fee shall be deposited in an account controlled by the Department of Motor Vehicles to be used for the cost of producing, issuing, renewing and replacing such number plates and thirty-five dollars of such fee shall be deposited in an account controlled by the Secretary of the Office of Policy and Management for purposes of section 3 of this act. No additional fee shall be charged in connection with the renewal of such number plates. No transfer fee shall be charged for the transfer of an existing registration to or from a registration with United We Stand commemorative number plates. Such number plates shall have letters and numbers selected by the Commissioner of Motor Vehicles. The Commissioner of Motor Vehicles may establish a higher fee for: (1) Number plates which contain the numbers and letters from a previously issued number plate; (2) number plates which contain letters in place of numbers as authorized by section 14-49 of the general statutes, in addition to the fee or fees prescribed for registration under said section; and (3) number plates which are low number plates issued in accordance with section 14-160 of the general statutes, in addition to the fee or fees prescribed for registration under said section. All fees established and collected pursuant to this section, except moneys designated for administrative costs of the Department of Motor Vehicles, shall be deposited in the United We Stand commemorative account established pursuant to section 3 of this act.

(c) The Commissioner of Motor Vehicles may adopt regulations, in accordance with the provisions of chapter 54 of the general statutes, to establish standards and procedures for the issuance, renewal and replacement of United We Stand commemorative number plates.

Sec. 3. (NEW) (Effective July 1, 2002) (a) There is established an account to be known as the "United We Stand commemorative account" which shall be a separate, nonlapsing account within the General Fund. The account shall contain any moneys required by law to be deposited in the account.

(b) Fifty per cent of the moneys in said account shall be distributed quarterly to the United States Department of State Rewards for Justice Fund and used solely to apprehend terrorists and bring them to justice and fifty per cent shall be transferred to the Secretary of the Office of Policy and Management for the purposes of (1) reimbursing boards of trustees for the waiver of tuition and fees pursuant to subsection (e) of section 10a-105 of the general statutes, as amended by this act, subsection (d) of section 10a-99 of the general statutes, as amended by this act, and subsection (d) of section 10a-77 of the general statutes, as amended by this act, and (2) establishing a nonlapsing account within the General Fund to provide financial support for civil preparedness and related training activities, and for the purchase of supplies and equipment in support of emergency personnel.

(c) The Secretary of the Office of Policy and Management may receive private donations to said account and any such receipts shall be deposited in said account.

Sec. 4. Subsection (e) of section 10a-105 of the general statutes, as amended by section 36 of public act 01-173, is repealed and the following is substituted in lieu thereof (Effective from passage):

(e) Said board of trustees shall waive the payment of tuition fees at The University of Connecticut (1) for any dependent child of a person whom the armed forces of the United States has declared to be missing in action or to have been a prisoner of war while serving in such armed forces after January 1, 1960, which child has been accepted for admission to The University of Connecticut and is a resident of Connecticut at the time such child is accepted for admission to such institution, (2) for any veteran having served in time of war, as defined in subsection (a) of section 27-103, or who served in either a combat or combat support role in the invasion of Grenada, October 25, 1983, to December 15, 1983, the invasion of Panama, December 20, 1989, to January 31, 1990, or the peace-keeping mission in Lebanon, September 29, 1982, to March 30, 1984, who has been accepted for admission to said institution and is a resident of Connecticut at the time such veteran is accepted for admission to said institution, (3) for any resident of Connecticut sixty-two years of age or older who has been accepted for admission to said institution, provided such person is enrolled in a degree-granting program or, provided, at the end of the regular registration period, there are enrolled in the course a sufficient number of students other than those persons eligible for waivers pursuant to this subdivision to offer the course in which such person intends to enroll and there is space available in such course after accommodating all such students, (4) for any active member of the Connecticut Army or Air National Guard who (A) is a resident of Connecticut, (B) has been certified by the Adjutant General or such Adjutant General's designee as a member in good standing of the guard, and (C) is enrolled or accepted for admission to such institution on a full-time or part-time basis in an undergraduate degree-granting program, [and] (5) for any dependent child of a (A) police officer, as defined in section 7-294a, or a supernumerary or auxiliary police officer, (B) firefighter, as defined in section 7-323j, or a member of a volunteer fire company, (C) municipal employee, or (D) state employee, as defined in section 5-154, killed in the line of duty, and (6) for any resident of the state who is the dependent child or surviving spouse of a specified terrorist victim who was a resident of the state. If any person who receives a tuition waiver in accordance with the provisions of this subsection also receives educational reimbursement from an employer, such waiver shall be reduced by the amount of such educational reimbursement. Veterans described in subdivision (2) of this subsection and members of the National Guard described in subdivision (4) of this subsection shall be given the same status as students not receiving tuition waivers in registering for courses at The University of Connecticut.

Sec. 5. Subsection (d) of section 10a-99 of the general statutes, as amended by section 32 of public act 01-173, is repealed and the following is substituted in lieu thereof (Effective from passage):

(d) Said board shall waive the payment of tuition fees at the Connecticut State University system (1) for any dependent child of a person whom the armed forces of the United States has declared to be missing in action or to have been a prisoner of war while serving in such armed forces after January 1, 1960, which child has been accepted for admission to such institution and is a resident of Connecticut at the time such child is accepted for admission to such institution, (2) for any veteran having served in time of war, as defined in subsection (a) of section 27-103, or who served in either a combat or combat support role in the invasion of Grenada, October 25, 1983, to December 15, 1983, the invasion of Panama, December 20, 1989, to January 31, 1990, or the peace-keeping mission in Lebanon, September 29, 1982, to March 30, 1984, who has been accepted for admission to such institution and is a resident of Connecticut at the time such veteran is accepted for admission to such institution, (3) for any resident of Connecticut sixty-two years of age or older who has been accepted for admission to such institution, provided such person is enrolled in a degree-granting program or, provided, at the end of the regular registration period, there are enrolled in the course a sufficient number of students other than those persons eligible for waivers pursuant to this subdivision to offer the course in which such person intends to enroll and there is space available in such course after accommodating all such students, (4) for any student attending the Connecticut Police Academy who is enrolled in a law enforcement program at said academy offered in coordination with the university which accredits courses taken in such program, (5) for any active member of the Connecticut Army or Air National Guard who (A) is a resident of Connecticut, (B) has been certified by the Adjutant General or such Adjutant General's designee as a member in good standing of the guard, and (C) is enrolled or accepted for admission to such institution on a full-time or part-time basis in an undergraduate degree-granting program, [and] (6) for any dependent child of a (A) police officer, as defined in section 7-294a, or a supernumerary or auxiliary police officer, (B) firefighter, as defined in section 7-323j, or a member of a volunteer fire company, (C) municipal employee, or (D) state employee, as defined in section 5-154, killed in the line of duty, and (7) for any resident of this state who is a dependent child or surviving spouse of a specified terrorist victim who was a resident of the state. If any person who receives a tuition waiver in accordance with the provisions of this subsection also receives educational reimbursement from an employer, such waiver shall be reduced by the amount of such educational reimbursement. Veterans described in subdivision (2) of this subsection and members of the National Guard described in subdivision (5) of this subsection shall be given the same status as students not receiving tuition waivers in registering for courses at Connecticut state universities.

Sec. 6. Subsection (d) of section 10a-77 of the general statutes, as amended by section 31 of public act 01-173, is repealed and the following is substituted in lieu thereof (Effective from passage):

(d) Said board of trustees shall waive the payment of tuition at any of the regional community-technical colleges (1) for any dependent child of a person whom the armed forces of the United States has declared to be missing in action or to have been a prisoner of war while serving in such armed forces after January 1, 1960, which child has been accepted for admission to such institution and is a resident of Connecticut at the time such child is accepted for admission to such institution, (2) for any veteran having served in time of war, as defined in subsection (a) of section 27-103, or who served in either a combat or combat support role in the invasion of Grenada, October 25, 1983, to December 15, 1983, the invasion of Panama, December 20, 1989, to January 31, 1990, or the peace-keeping mission in Lebanon, September 29, 1982, to March 30, 1984, who has been accepted for admission to such institution and is a resident of Connecticut at the time such veteran is accepted for admission to such institution, (3) for any resident of Connecticut sixty-two years of age or older, provided, at the end of the regular registration period, there are enrolled in the course a sufficient number of students other than those persons eligible for waivers pursuant to this subdivision to offer the course in which such person intends to enroll and there is space available in such course after accommodating all such students, (4) for any student attending the Connecticut State Police Academy who is enrolled in a law enforcement program at said academy offered in coordination with a regional community-technical college which accredits courses taken in such program, (5) for any active member of the Connecticut Army or Air National Guard who (A) is a resident of Connecticut, (B) has been certified by the Adjutant General or such Adjutant General's designee as a member in good standing of the guard, and (C) is enrolled or accepted for admission to such institution on a full-time or part-time basis in an undergraduate degree-granting program, [and] (6) for any dependent child of a (A) police officer, as defined in section 7-294a, or a supernumerary or auxiliary police officer, (B) firefighter, as defined in section 7-323j, or member of a volunteer fire company, (C) municipal employee, or (D) state employee, as defined in section 5-154, killed in the line of duty, and (7) for any resident of the state who is a dependent child or surviving spouse of a specified terrorist victim who was a resident of this state. If any person who receives a tuition waiver in accordance with the provisions of this subsection also receives educational reimbursement from an employer, such waiver shall be reduced by the amount of such educational reimbursement. Veterans described in subdivision (2) of this subsection and members of the National Guard described in subdivision (5) of this subsection shall be given the same status as students not receiving tuition waivers in registering for courses at regional community-technical colleges.

Sec. 7. Section 12-724 of the general statutes is amended by adding subsections (c) and (d) as follows (Effective from passage):

(NEW) (c) (1) In the case of a specified terrorist victim, the tax imposed by this chapter shall not apply with respect to the taxable year in which falls the date of his or her death, and no returns shall be required on behalf of such individual or his or her estate for such year. The tax for any such taxable year that is unpaid at the date of death, including interest, additions to tax and penalties, if any, shall not be assessed and, if assessed, the assessment shall be abated and, if collected, shall be refunded to the legal representative of such estate.

(2) Subdivision (1) of this subsection shall not apply to the amount of any tax imposed by this chapter that would be computed by only taking into account the items of income, gain or other amounts attributable to (A) deferred compensation that would have been payable after death if the individual had died other than as a specified terrorist victim, or (B) amounts payable in the taxable year that would not have been payable in such taxable year but for an action taken after September 11, 2001.

(3) This subsection shall apply to taxable years commencing on or after January 1, 2001, but prior to January 1, 2002.

(NEW) (d) If an individual who is entitled to relief under subsection (b) or (c) of this section has filed a joint return under this chapter with his or her spouse for any taxable year with respect to which such individual is entitled to such relief, the tax abated, credited or refunded pursuant to this section for such year shall be an amount equal to that portion of the joint tax liability which is the same percentage of such joint liability as a tax computed upon the separate income of such individual is of the sum of the taxes computed upon the separate incomes of such individual and his or her spouse.

Sec. 8. Subdivision (23) of subsection (a) of section 10-29a of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2002):

(23) The Governor shall proclaim September eleventh of each year as [911 Day, which day shall increase the public's awareness of the emergency telephone number and shall be observed in the schools and in other ways as indicated in such proclamation or letter] Remembrance Day, in memory of those who lost their lives or suffered injuries in the terrorist attacks on September 11, 2001, and in honor of the service, sacrifice and contributions of the firefighters, police officers and other personnel who responded to such attacks. Suitable exercises shall be held in the State Capitol and elsewhere as the Governor designates for the observance of the day.

Approved June 7, 2002