AN ACT CONCERNING THE BUDGET FOR THE BIENNIUM ENDING JUNE 30, 2007, DEFICIENCY APPROPRIATIONS FOR THE FISCAL YEAR ENDING JUNE 30, 2005, AND CERTAIN TAXES AND OTHER PROVISIONS RELATING TO REVENUE.

Substitute House Bill No. 6940

Public Act No. 05-251

AN ACT CONCERNING THE BUDGET FOR THE BIENNIUM ENDING JUNE 30, 2007, DEFICIENCY APPROPRIATIONS FOR THE FISCAL YEAR ENDING JUNE 30, 2005, AND CERTAIN TAXES AND OTHER PROVISIONS RELATING TO REVENUE.

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

Section 1. (Effective July 1, 2005) The following sums are appropriated for the annual period as indicated and for the purposes described.

	GENERAL FUND
		2005-2006

		$

	LEGISLATIVE

	LEGISLATIVE MANAGEMENT
	Personal Services	37,041,629
	Other Expenses	15,634,739
	Equipment	1,418,400
	Flag Restoration	50,000
	Minor Capital Improvements	1,200,000
	Interim Committee Staffing	649,000
	Interim Salary/Caucus Offices	517,300
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Interstate Conference Fund	320,000
	AGENCY TOTAL	56,831,068

	AUDITORS OF PUBLIC ACCOUNTS
	Personal Services	9,630,050
	Other Expenses	718,712
	Equipment	127,050
	AGENCY TOTAL	10,475,812

	COMMISSION ON THE STATUS OF WOMEN
	Personal Services	547,970
	Other Expenses	140,078
	Equipment	2,500
	AGENCY TOTAL	690,548

	COMMISSION ON CHILDREN
	Personal Services	611,800
	Other Expenses	157,406
	Equipment	2,500
	AGENCY TOTAL	771,706

	LATINO AND PUERTO RICAN AFFAIRS
	COMMISSION
	Personal Services	363,692
	Other Expenses	93,631
	Equipment	2,500
	AGENCY TOTAL	459,823

	AFRICAN-AMERICAN AFFAIRS COMMISSION
	Personal Services	293,943
	Other Expenses	57,332
	Equipment	2,500
	AGENCY TOTAL	353,775

	COMMISSION ON AGING
	Personal Services	145,343
	Other Expenses	3,500
	Equipment	4,400
	AGENCY TOTAL	153,243

	TOTAL	69,735,975
	LEGISLATIVE

	GENERAL GOVERNMENT

	GOVERNOR'S OFFICE
	Personal Services	2,826,047
	Other Expenses	379,116
	Equipment	100
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	New England Governors' Conference	88,000
	National Governors' Association	100,600
	AGENCY TOTAL	3,393,863

	SECRETARY OF THE STATE
	Personal Services	1,869,569
	Other Expenses	1,257,986
	Equipment	100
	AGENCY TOTAL	3,127,655

	LIEUTENANT GOVERNOR'S OFFICE
	Personal Services	424,454
	Other Expenses	87,070
	Equipment	100
	AGENCY TOTAL	511,624

	ELECTIONS ENFORCEMENT COMMISSION
	Personal Services	989,207
	Other Expenses	87,611
	Equipment	23,500
	AGENCY TOTAL	1,100,318

	ETHICS COMMISSION
	Personal Services	1,138,730
	Other Expenses	107,822
	Equipment	45,100
	Lobbyist Electronic Filing Program	64,832
	AGENCY TOTAL	1,356,484

	FREEDOM OF INFORMATION COMMISSION
	Personal Services	1,450,674
	Other Expenses	147,160
	Equipment	49,000
	AGENCY TOTAL	1,646,834

	JUDICIAL SELECTION COMMISSION
	Personal Services	81,040
	Other Expenses	27,691
	Equipment	5,100
	AGENCY TOTAL	113,831

	STATE PROPERTIES REVIEW BOARD
	Personal Services	268,604
	Other Expenses	177,982
	Equipment	1,000
	AGENCY TOTAL	447,586

	CONTRACTING STANDARDS BOARD
	Personal Services	489,750
	Other Expenses	300,000
	Equipment	1,000
	AGENCY TOTAL	790,750

	STATE TREASURER
	Personal Services	3,771,265
	Other Expenses	323,309
	Equipment	100
	AGENCY TOTAL	4,094,674

	STATE COMPTROLLER
	Personal Services	17,837,249
	Other Expenses	5,532,535
	Equipment	100
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Governmental Accounting Standards Board	19,570
	AGENCY TOTAL	23,389,454

	DEPARTMENT OF REVENUE SERVICES
	Personal Services	49,408,583
	Other Expenses	9,689,216
	Equipment	100
	Collection and Litigation Contingency Fund	425,767
	AGENCY TOTAL	59,523,666

	DIVISION OF SPECIAL REVENUE
	Personal Services	5,292,193
	Other Expenses	1,201,306
	Equipment	100
	AGENCY TOTAL	6,493,599

	STATE INSURANCE AND RISK
	MANAGEMENT BOARD
	Personal Services	238,448
	Other Expenses	11,933,336
	Equipment	1,500
	Surety Bonds for State Officials and Employees	29,700
	AGENCY TOTAL	12,202,984

	GAMING POLICY BOARD
	Other Expenses	2,903

	OFFICE OF POLICY AND MANAGEMENT
	Personal Services	12,174,149
	Other Expenses	1,815,693
	Equipment	100
	Automated Budget System and Data Base Link	63,612
	Leadership, Education, Athletics in Partnership
	(LEAP)	850,000
	Cash Management Improvement Act	100
	Justice Assistance Grants	3,514,514
	Neighborhood Youth Centers	1,200,000
	Licensing and Permitting Fees	500,000
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Tax Relief for Elderly Renters	15,923,689
	Regional Planning Agencies	640,000
	PAYMENTS TO LOCAL GOVERNMENTS
	Reimbursement Property Tax - Disability
	Exemption	530,381
	Distressed Municipalities	7,800,000
	Property Tax Relief Elderly Circuit Breaker	20,505,899
	Property Tax Relief Elderly Freeze Program	1,400,000
	Property Tax Relief for Veterans	2,970,099
	P. I. L. O. T. - New Manufacturing Machinery and
	Equipment	50,729,721
	Capital City Economic Development	4,712,500
	AGENCY TOTAL	125,330,457

	DEPARTMENT OF VETERANS' AFFAIRS
	Personal Services	22,516,434
	Other Expenses	6,710,292
	Equipment	1,000
	Support Services for Veterans	200,000
	AGENCY TOTAL	29,427,726

	OFFICE OF WORKFORCE COMPETITIVENESS
	Personal Services	379,918
	Other Expenses	485,889
	Equipment	100
	CETC Workforce	2,189,156
	Jobs Funnel Projects	1,000,000
	SBIR Initiative	250,000
	Connecticut Career Choices	800,000
	Career Ladder Pilot Programs	500,000
	AGENCY TOTAL	5,605,063

	DEPARTMENT OF ADMINISTRATIVE
	SERVICES
	Personal Services	17,011,186
	Other Expenses	977,552
	Equipment	1,000
	Loss Control Risk Management	309,157
	Employees' Review Board	52,630
	Quality of Work-Life	350,000
	Refunds of Collections	20,000
	W. C. Administrator	5,322,486
	Hospital Billing System	101,005
	AGENCY TOTAL	24,145,016

	DEPARTMENT OF INFORMATION
	TECHNOLOGY
	Personal Services	4,469,111
	Other Expenses	8,787,813
	Equipment	100
	Connecticut Education Network	2,960,747
	AGENCY TOTAL	16,217,771

	DEPARTMENT OF PUBLIC WORKS
	Personal Services	6,404,509
	Other Expenses	19,902,014
	Equipment	100
	Management Services	4,213,683
	Rents and Moving	9,173,925
	Capitol Day Care Center	109,250
	Facilities Design Expenses	5,271,912
	AGENCY TOTAL	45,075,393

	ATTORNEY GENERAL
	Personal Services	26,699,542
	Other Expenses	1,443,726
	Equipment	100
	AGENCY TOTAL	28,143,368

	OFFICE OF THE CLAIMS COMMISSIONER
	Personal Services	240,944
	Other Expenses	36,258
	Equipment	100
	Adjudicated Claims	115,000
	AGENCY TOTAL	392,302

	DIVISION OF CRIMINAL JUSTICE
	Personal Services	36,508,912
	Other Expenses	2,295,177
	Equipment	7,000
	Forensic Sex Evidence Exams	640,000
	Witness Protection	372,913
	Training and Education	80,961
	Expert Witnesses	232,731
	Medicaid Fraud Control	696,762
	AGENCY TOTAL	40,834,456

	CRIMINAL JUSTICE COMMISSION
	Other Expenses	500

	STATE MARSHAL COMMISSION
	Personal Services	208,965
	Other Expenses	108,992
	Equipment	100
	AGENCY TOTAL	318,057

	BOARD OF ACCOUNTANCY
	Personal Services	228,305
	Other Expenses	89,182
	Information Technology	25,000
	AGENCY TOTAL	342,487

	TOTAL	434,028,821
	GENERAL GOVERNMENT

	REGULATION AND PROTECTION

	DEPARTMENT OF PUBLIC SAFETY
	Personal Services	106,888,966
	Other Expenses	22,713,636
	Equipment	1,000
	Stress Reduction	53,354
	Fleet Purchase	5,636,233
	Workers' Compensation Claims	2,476,578
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Civil Air Patrol	36,758
	AGENCY TOTAL	137,806,525

	DEPARTMENT OF EMERGENCY
	MANAGEMENT AND HOMELAND
	SECURITY
	Personal Services	3,999,356
	Other Expenses	292,251
	Equipment	100
	AGENCY TOTAL	4,291,707

	POLICE OFFICER STANDARDS AND
	TRAINING COUNCIL
	Personal Services	1,835,404
	Other Expenses	807,054
	Equipment	1,000
	AGENCY TOTAL	2,643,458

	BOARD OF FIREARMS PERMIT EXAMINERS
	Personal Services	76,356
	Other Expenses	34,842
	Equipment	100
	AGENCY TOTAL	111,298

	MILITARY DEPARTMENT
	Personal Services	2,876,244
	Other Expenses	2,251,993
	Equipment	1,000
	Veterans' Service Bonuses	1,275,000
	Military Assistance	1,400,000
	AGENCY TOTAL	7,804,237

	COMMISSION ON FIRE PREVENTION AND
	CONTROL
	Personal Services	1,591,541
	Other Expenses	569,978
	Equipment	100
	PAYMENTS TO LOCAL GOVERNMENTS
	Payments to Volunteer Fire Companies	100,000
	AGENCY TOTAL	2,261,619

	DEPARTMENT OF CONSUMER PROTECTION
	Personal Services	9,440,172
	Other Expenses	1,486,051
	Equipment	100
	AGENCY TOTAL	10,926,323

	LABOR DEPARTMENT
	Personal Services	7,366,207
	Other Expenses	1,097,453
	Equipment	2,000
	Workforce Investment Act	27,287,659
	Jobs First Employment Services	16,188,098
	STRIDE	150,000
	Apprenticeship Program	266,947
	Spanish-American Merchants Association	300,000
	AGENCY TOTAL	52,658,364

	OFFICE OF THE VICTIM ADVOCATE
	Personal Services	285,905
	Other Expenses	47,436
	Equipment	500
	AGENCY TOTAL	333,841

	COMMISSION ON HUMAN RIGHTS AND
	OPPORTUNITIES
	Personal Services	6,047,231
	Other Expenses	526,727
	Equipment	1,000
	Martin Luther King, Jr. Commission	6,650
	AGENCY TOTAL	6,581,608

	OFFICE OF PROTECTION AND ADVOCACY
	FOR PERSONS WITH DISABILITIES
	Personal Services	2,229,215
	Other Expenses	389,082
	Equipment	100
	AGENCY TOTAL	2,618,397

	OFFICE OF THE CHILD ADVOCATE
	Personal Services	721,171
	Other Expenses	120,987
	Equipment	2,500
	Child Fatality Review Panel	79,713
	AGENCY TOTAL	924,371

	TOTAL	228,961,748
	REGULATION AND PROTECTION

	CONSERVATION AND DEVELOPMENT

	DEPARTMENT OF AGRICULTURE
	Personal Services	3,548,564
	Other Expenses	758,213
	Equipment	100
	Oyster Program	93,575
	CT Seafood Advisory Council	47,500
	Food Council	25,000
	Vibrio Bacterium Program	10,000
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	WIC Program for Fresh Produce for Seniors	88,267
	Collection of Agricultural Statistics	1,200
	Tuberculosis and Brucellosis Indemnity	1,000
	Exhibits and Demonstrations	5,600
	Connecticut Grown Product Promotion	15,000
	WIC Coupon Program for Fresh Produce	84,090
	AGENCY TOTAL	4,678,109

	DEPARTMENT OF ENVIRONMENTAL
	PROTECTION
	Personal Services	29,954,128
	Other Expenses	1,318,554
	Equipment	100
	Stream Gaging	157,600
	Mosquito Control	352,717
	State Superfund Site Maintenance	391,000
	Laboratory Fees	275,875
	Dam Maintenance	129,314
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Agreement USGS-Geological Investigation	47,000
	Agreement USGS-Hydrological Study	122,770
	New England Interstate Water Pollution
	Commission	8,400
	Northeast Interstate Forest Fire Compact	2,040
	Connecticut River Valley Flood Control
	Commission	40,200
	Thames River Valley Flood Control Commission	50,200
	Agreement USGS-Water Quality Stream
	Monitoring	170,119
	AGENCY TOTAL	33,020,017

	COUNCIL ON ENVIRONMENTAL QUALITY
	Personal Services	88,464
	Other Expenses	5,000
	AGENCY TOTAL	93,464

	COMMISSION ON CULTURE AND
	TOURISM
	Personal Services	3,315,018
	Other Expenses	1,004,728
	Equipment	1,000
	State-Wide Marketing	3,600,000
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Discovery Museum	500,000
	PAYMENTS TO LOCAL GOVERNMENTS
	Greater Hartford Arts Council	125,000
	Stamford Center for the Arts	1,100,000
	Stepping Stone Child Museum	50,000
	Maritime Center Authority	675,000
	Basic Cultural Resources Grant	2,400,000
	Tourism Districts	4,500,000
	Connecticut Humanities Council	2,150,000
	Amistad Committee for the Freedom Trail	45,000
	Amistad Vessel	90,000
	New Haven Festival of Arts and Ideas	1,000,000
	New Haven Arts Council	125,000
	Palace Theater	810,000
	Beardsley Zoo	400,000
	Mystic Aquarium	900,000
	Quinebaug Tourism	100,000
	Northwestern Tourism	100,000
	Eastern Tourism	100,000
	Central Tourism	100,000
	New Haven Coliseum	480,000
	Twain/Stowe Homes	120,000
	AGENCY TOTAL	23,790,746

	DEPARTMENT OF ECONOMIC AND
	COMMUNITY DEVELOPMENT
	Personal Services	6,544,280
	Other Expenses	1,544,934
	Equipment	1,000
	Elderly Rental Registry and Counselors	617,654
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Entrepreneurial Centers	142,500
	Subsidized Assisted Living Demonstration	770,400
	Congregate Facilities Operation Costs	5,258,151
	Housing Assistance and Counseling Program	588,903
	Elderly Congregate Rent Subsidy	1,523,004
	AGENCY TOTAL	16,990,826

	AGRICULTURAL EXPERIMENT STATION
	Personal Services	5,279,165
	Other Expenses	510,702
	Equipment	76,690
	Mosquito Control	209,463
	Wildlife Disease Prevention	74,000
	AGENCY TOTAL	6,150,020

	TOTAL	84,723,182
	CONSERVATION AND DEVELOPMENT

	HEALTH AND HOSPITALS

	DEPARTMENT OF PUBLIC HEALTH
	Personal Services	27,218,880
	Other Expenses	5,202,177
	Equipment	4,000
	Needle and Syringe Exchange Program	476,678
	Community Services Support for Persons With
	AIDS	193,402
	Children's Health Initiatives	1,038,870
	Childhood Lead Poisoning	238,414
	AIDS Services	4,555,365
	Breast and Cervical Cancer Detection and
	Treatment	1,651,478
	Services for Children Affected by AIDS	256,662
	Children with Special Health Care Needs	1,332,705
	Medicaid Administration	3,459,529
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Community Health Services	6,030,716
	Emergency Medical Services Training	84,663
	Emergency Medical Services Regional Offices	489,852
	Rape Crisis	414,503
	X-Ray Screening and Tuberculosis Care	697,090
	Genetic Diseases Programs	506,211
	Loan Repayment Program	122,620
	Immunization Services	7,100,000
	PAYMENTS TO LOCAL GOVERNMENTS
	Local and District Departments of Health	4,195,374
	Venereal Disease Control	210,612
	School Based Health Clinics	6,519,099
	AGENCY TOTAL	71,998,900

	OFFICE OF HEALTH CARE ACCESS
	Personal Services	1,935,089
	Other Expenses	222,887
	Equipment	100
	AGENCY TOTAL	2,158,076

	OFFICE OF THE CHIEF MEDICAL EXAMINER
	Personal Services	4,094,974
	Other Expenses	591,728
	Equipment	10,797
	Medicolegal Investigations	251,085
	AGENCY TOTAL	4,948,584

	DEPARTMENT OF MENTAL RETARDATION
	Personal Services	275,515,589
	Other Expenses	24,383,720
	Equipment	1,000
	Human Resource Development	231,358
	Family Support Grants	3,280,095
	Pilot Program for Client Services	2,367,022
	Cooperative Placements Program	19,111,945
	Clinical Services	4,828,373
	Early Intervention	23,350,189
	Community Temporary Support Services	67,315
	Community Respite Care Programs	330,345
	Workers' Compensation Claims	13,344,328
	New Placements	6,000,000
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Rent Subsidy Program	2,965,126
	Family Reunion Program	137,900
	Employment Opportunities and Day Services	134,115,114
	Family Placements	1,940,373
	Emergency Placements	3,832,827
	Community Residential Services	301,114,677
	AGENCY TOTAL	816,917,296

	DEPARTMENT OF MENTAL HEALTH AND
	ADDICTION SERVICES
	Personal Services	155,025,011
	Other Expenses	26,279,506
	Equipment	1,000
	Housing Supports and Services	6,650,665
	Managed Service System	27,635,791
	Legal Services	415,573
	Connecticut Mental Health Center	7,252,614
	Capitol Region Mental Health Center	340,408
	Professional Services	9,943,898
	General Assistance Managed Care	73,029,636
	Workers' Compensation Claims	9,117,249
	Nursing Home Screening	489,474
	Special Populations	25,489,167
	TBI Community Services	5,356,948
	Jail Diversion	4,091,184
	Behavioral Health Medications	7,889,095
	Community Mental Health Strategy Board	6,050,178
	Medicaid Adult Rehabilitation Option	2,250,000
	Discharge and Diversion Services	1,707,322
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Grants for Substance Abuse Services	22,181,893
	Governor's Partnership to Protect
	Connecticut's Workforce	224,200
	Grants for Mental Health Services	76,320,123
	Employment Opportunities	10,091,100
	AGENCY TOTAL	477,832,035

	PSYCHIATRIC SECURITY REVIEW BOARD
	Personal Services	296,139
	Other Expenses	50,522
	AGENCY TOTAL	346,661

	TOTAL	1,374,201,552
	HEALTH AND HOSPITALS

	HUMAN SERVICES

	DEPARTMENT OF SOCIAL SERVICES
	Personal Services	106,033,970
	Other Expenses	81,675,711
	Equipment	1,000
	Children's Health Council	25,750
	HUSKY Outreach	704,520
	Genetic Tests in Paternity Actions	190,050
	State Food Stamp Supplement	202,148
	Day Care Projects	473,496
	HUSKY Program	24,250,000
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Vocational Rehabilitation	7,171,325
	Medicaid	3,218,835,155
	Lifestar Helicopter	1,347,884
	Old Age Assistance	31,801,669
	Aid to the Blind	672,782
	Aid to the Disabled	55,732,374
	Temporary Assistance to Families - TANF	132,281,610
	Emergency Assistance	500
	Food Stamp Training Expenses	32,397
	Connecticut Pharmaceutical Assistance Contract
	to the Elderly	50,089,246
	Healthy Start	1,433,808
	DMHAS-Disproportionate Share	105,935,000
	Connecticut Home Care Program	43,775,000
	Human Resource Development-Hispanic
	Programs	797,758
	Services to the Elderly	4,592,006
	Safety Net Services	1,545,000
	Transportation for Employment Independence
	Program	2,692,350
	Transitionary Rental Assistance	1,183,432
	Refunds of Collections	187,150
	Services for Persons with Disabilities	738,486
	Child Care Services-TANF/CCDBG	68,579,793
	Nutrition Assistance	336,760
	Housing/Homeless Services	25,880,544
	Employment Opportunities	1,228,002
	Human Resource Development	50,760
	Child Day Care	6,907,319
	Independent Living Centers	636,112
	AIDS Drug Assistance	1,776,352
	Disproportionate Share – Medical Emergency
	Assistance	58,725,000
	DSH – Urban Hospitals in Distressed
	Municipalities	31,550,000
	State Administered General Assistance	143,588,645
	School Readiness	4,143,990
	Connecticut Children's Medical Center	6,952,500
	Community Services	1,797,518
	Alzheimer Respite Care	1,256,806
	Family Grants	468,830
	Human Service Infrastructure Community
	Action Program	2,721,215
	Teen Pregnancy Prevention	1,388,252
	PAYMENTS TO LOCAL GOVERNMENTS
	Child Day Care	3,487,295
	Human Resource Development	14,027
	Human Resource Development-Hispanic
	Programs	5,068
	Teen Pregnancy Prevention	839,946
	Services to the Elderly	48,177
	Housing/Homeless Services	680,074
	Community Services	85,285
	AGENCY TOTAL	4,237,549,847

	TOTAL	4,237,549,847
	HUMAN SERVICES

	EDUCATION, MUSEUMS, LIBRARIES

	DEPARTMENT OF EDUCATION
	Personal Services	122,355,063
	Other Expenses	14,327,275
	Equipment	57,475
	Institutes for Educators	135,914
	Basic Skills Exam Teachers in Training	1,206,636
	Teachers' Standards Implementation Program	3,032,102
	Early Childhood Program	4,360,548
	Development of Mastery Exams Grades 4, 6 and 8	10,638,432
	Primary Mental Health	499,610
	Adult Education Action	266,689
	Vocational Technical School Textbooks	750,000
	Repair of Instructional Equipment	387,995
	Minor Repairs to Plant	390,213
	Connecticut Pre-Engineering Program	336,870
	Connecticut Writing Project	60,000
	Jobs for Connecticut Graduates	200,000
	Resource Equity Assessment	463,000
	Readers as Leaders	65,000
	Early Childhood Advisory Cabinet	450,000
	High School Technology Initiative	500,000
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	American School for the Deaf	8,594,202
	RESC Leases	800,000
	Regional Education Services	1,700,000
	Omnibus Education Grants State Supported
	Schools	2,954,000
	Head Start Services	2,748,150
	Head Start Enhancement	1,773,000
	Family Resource Centers	6,359,461
	Charter Schools	20,569,000
	PAYMENTS TO LOCAL GOVERNMENTS
	Vocational Agriculture	2,288,578
	Transportation of School Children	46,764,000
	Adult Education	19,596,400
	Health and Welfare Services Pupils Private
	Schools	4,750,000
	Education Equalization Grants	1,594,356,000
	Bilingual Education	2,129,033
	Priority School Districts	102,177,487
	Young Parents Program	224,393
	Interdistrict Cooperation	14,446,369
	School Breakfast Program	1,501,079
	Excess Cost - Student Based	80,096,500
	Excess Cost - Equity	3,000,000
	Non-Public School Transportation	3,995,000
	School to Work Opportunities	213,750
	Youth Service Bureaus	2,916,598
	OPEN Choice Program	9,647,500
	Early Reading Success	2,194,289
	Magnet Schools	84,517,972
	After School Program	100,000
	AGENCY TOTAL	2,180,895,583

	BOARD OF EDUCATION AND SERVICES
	FOR THE BLIND
	Personal Services	4,336,950
	Other Expenses	749,310
	Equipment	1,000
	Educational Aid for Blind and Visually
	Handicapped Children	7,103,099
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Supplementary Relief and Services	115,425
	Vocational Rehabilitation	989,454
	Special Training for the Deaf Blind	331,761
	Connecticut Radio Information Service	92,253
	AGENCY TOTAL	13,719,252

	COMMISSION ON THE DEAF AND HEARING
	IMPAIRED
	Personal Services	614,172
	Other Expenses	150,402
	Equipment	1,000
	Part-Time Interpreters	164,301
	AGENCY TOTAL	929,875

	STATE LIBRARY
	Personal Services	5,126,500
	Other Expenses	739,831
	Equipment	1,000
	State-Wide Digital Library	1,894,322
	Interlibrary Loan Delivery Service	251,722
	Legal/Legislative Library Materials	820,000
	State-Wide Data Base Program	710,206
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Support Cooperating Library Service Units	300,000
	PAYMENTS TO LOCAL GOVERNMENTS
	Grants to Public Libraries	347,109
	Connecticard Payments	676,028
	AGENCY TOTAL	10,866,718

	DEPARTMENT OF HIGHER EDUCATION
	Personal Services	2,409,374
	Other Expenses	208,738
	Equipment	1,000
	Minority Advancement Program	2,267,021
	Alternate Route to Certification	77,033
	National Service Act	345,647
	International Initiatives	70,000
	Minority Teacher Incentive Program	431,374
	Education and Health Initiatives	550,000
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Capitol Scholarship Program	6,838,510
	Awards to Children of Deceased/Disabled
	Veterans	4,000
	Connecticut Independent College Student Grant	15,519,517
	Connecticut Aid for Public College Students	16,520,920
	New England Board of Higher Education	175,000
	Connecticut Aid to Charter Oak	25,213
	AGENCY TOTAL	45,443,347

	UNIVERSITY OF CONNECTICUT
	Operating Expenses	193,306,301
	Tuition Freeze	4,741,885
	Regional Campus Enhancement	7,120,842
	Veterinary Diagnostic Laboratory	50,000
	AGENCY TOTAL	205,219,028

	UNIVERSITY OF CONNECTICUT HEALTH
	CENTER
	Operating Expenses	75,550,557
	AHEC for Bridgeport	405,707
	AGENCY TOTAL	75,956,264

	CHARTER OAK STATE COLLEGE
	Operating Expenses	1,649,825
	Distance Learning Consortium	594,018
	AGENCY TOTAL	2,243,843

	TEACHERS' RETIREMENT BOARD
	Personal Services	1,608,257
	Other Expenses	655,716
	Equipment	1,000
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Retirement Contributions	226,127,844
	Retirees Health Service Cost	12,620,000
	Municipal Retiree Health Insurance Costs	8,315,000
	AGENCY TOTAL	249,327,817

	REGIONAL COMMUNITY - TECHNICAL
	COLLEGES
	Operating Expenses	131,713,848
	Tuition Freeze	2,160,925
	AGENCY TOTAL	133,874,773

	CONNECTICUT STATE UNIVERSITY
	Operating Expenses	136,274,256
	Tuition Freeze	6,561,971
	Waterbury-Based Degree Program	924,169
	AGENCY TOTAL	143,760,396

	TOTAL	3,062,236,896
	EDUCATION, MUSEUMS, LIBRARIES

	CORRECTIONS

	DEPARTMENT OF CORRECTION
	Personal Services	377,269,539
	Other Expenses	64,279,945
	Equipment	1,000
	Workers' Compensation Claims	21,161,060
	Inmate Medical Services	84,194,972
	Parole Staffing and Operations	3,788,900
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Aid to Paroled and Discharged Inmates	9,000
	Legal Services to Prisoners	768,595
	Volunteer Services	170,758
	Community Support Services	26,404,552
	AGENCY TOTAL	578,048,321

	DEPARTMENT OF CHILDREN AND FAMILIES
	Personal Services	246,030,441
	Other Expenses	43,994,517
	Equipment	1,000
	Short-Term Residential Treatment	687,329
	Substance Abuse Screening	1,757,520
	Workers' Compensation Claims	8,861,253
	Local Systems of Care	1,916,089
	Family Support Services	15,130,272
	Emergency Needs	1,000,000
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Health Assessment and Consultation	975,626
	Grants for Psychiatric Clinics for Children	13,684,180
	Day Treatment Centers for Children	5,587,885
	Juvenile Justice Outreach Services	4,843,938
	Child Abuse and Neglect Intervention	5,579,172
	Community Emergency Services	186,953
	Community Based Prevention Programs	2,947,464
	Family Violence Outreach and Counseling	690,141
	Support for Recovering Families	4,732,607
	No Nexus Special Education	7,804,512
	Family Preservation Services	5,190,381
	Substance Abuse Treatment	4,249,030
	Child Welfare Support Services	356,014
	Board and Care for Children - Adoption	58,102,463
	Board and Care for Children - Foster	100,598,353
	Board and Care for Children - Residential	158,654,866
	Individualized Family Supports	10,171,766
	Community KidCare	22,174,341
	Covenant to Care	156,972
	Neighborhood Center	104,648
	AGENCY TOTAL	726,169,733

	COUNCIL TO ADMINISTER THE CHILDREN'S
	TRUST FUND
	Personal Services	766,066
	Other Expenses	55,000
	Equipment	1,000
	Children's Trust Fund	9,286,836
	Safe Harbor Respite	150,000
	AGENCY TOTAL	10,258,902

	TOTAL	1,314,476,956
	CORRECTIONS

	JUDICIAL

	JUDICIAL DEPARTMENT
	Personal Services	257,462,750
	Other Expenses	67,401,783
	Equipment	2,134,482
	Alternative Incarceration Program	42,465,450
	Justice Education Center, Inc.	208,512
	Juvenile Alternative Incarceration	21,239,804
	Juvenile Justice Centers	3,077,358
	AGENCY TOTAL	393,990,139

	PUBLIC DEFENDER SERVICES COMMISSION
	Personal Services	27,431,839
	Other Expenses	1,209,415
	Equipment	1,000
	Special Public Defenders - Contractual	2,510,633
	Special Public Defenders - Non-Contractual	4,116,212
	Expert Witnesses	1,337,408
	Training and Education	80,283
	AGENCY TOTAL	36,686,790

	TOTAL	430,676,929
	JUDICIAL

	NON-FUNCTIONAL

	MISCELLANEOUS APPROPRIATION TO THE
	GOVERNOR
	Governor's Contingency Account	16,245

	DEBT SERVICE - STATE TREASURER
	Debt Service	1,182,928,611
	UConn 2000 - Debt Service	85,950,488
	CHEFA Day Care Security	4,500,000
	AGENCY TOTAL	1,273,379,099

	RESERVE FOR SALARY ADJUSTMENTS
	Reserve for Salary Adjustments	31,227,614

	WORKERS' COMPENSATION CLAIMS -
	DEPARTMENT OF ADMINISTRATIVE
	SERVICES
	Workers' Compensation Claims	18,420,503

	MISCELLANEOUS APPROPRIATIONS
	ADMINISTERED BY THE COMPTROLLER

	JUDICIAL REVIEW COUNCIL
	Personal Services	128,436
	Other Expenses	29,933
	Equipment	1,000
	AGENCY TOTAL	159,369

	STATE COMPTROLLER - MISCELLANEOUS
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Fire Training School - Willimantic	80,425
	Maintenance of County Base Fire Radio Network	21,850
	Maintenance of State-Wide Fire Radio Network	14,570
	Equal Grants to Thirty-Four Non-Profit General
	Hospitals	31
	Police Association of Connecticut	166,000
	Connecticut State Firefighters Association	194,711
	Interstate Environmental Commission	84,956
	Fire Training School - Torrington	55,050
	Fire Training School - New Haven	36,850
	Fire Training School - Derby	36,850
	Fire Training School - Wolcott	48,300
	Fire Training School - Fairfield	36,850
	Fire Training School - Hartford	65,230
	Fire Training School - Middletown	28,610
	Fire Training School – Stamford	55,000
	PAYMENTS TO LOCAL GOVERNMENTS
	Reimbursement to Towns for Loss of Taxes on
	State Property	69,959,215
	Reimbursements to Towns for Loss of Taxes on
	Private Tax-Exempt Property	105,931,737
	AGENCY TOTAL	176,816,235

	STATE COMPTROLLER - FRINGE BENEFITS
	Unemployment Compensation	5,086,000
	State Employees Retirement Contributions	447,209,748
	Higher Education Alternative Retirement System	17,931,000
	Pensions and Retirements - Other Statutory	1,726,000
	Judges and Compensation Commissioners
	Retirement	11,730,025
	Insurance - Group Life	5,764,000
	Employers Social Security Tax	195,532,500
	State Employees Health Service Cost	404,364,000
	Retired State Employees Health Service Cost	410,015,000
	Tuition Reimbursement - Training and Travel	1,092,500
	AGENCY TOTAL	1,500,450,773

	TOTAL	1,677,426,377
	MISCELLANEOUS APPROPRIATIONS
	ADMINISTERED BY THE COMPTROLLER

	TOTAL	3,000,469,838
	NON-FUNCTIONAL

	TOTAL	14,237,061,744
	GENERAL FUND

	LESS:

	Legislative Unallocated Lapses	-2,200,000
	Estimated Unallocated Lapses	-77,200,000
	General Personal Services Reduction	-14,000,000
	General Other Expenses Reductions	-11,000,000
	Centralize Business Operations	-1,000,000

	NET -	14,131,661,744
	GENERAL FUND

Sec. 2. (Effective July 1, 2005) The following sums are appropriated for the annual period as indicated and for the purposes described.

	SPECIAL TRANSPORTATION FUND
		2005-2006

		$

	GENERAL GOVERNMENT

	STATE INSURANCE AND RISK
	MANAGEMENT BOARD
	Other Expenses	2,635,000

	TOTAL	2,635,000
	GENERAL GOVERNMENT

	REGULATION AND PROTECTION

	DEPARTMENT OF MOTOR VEHICLES
	Personal Services	38,310,451
	Other Expenses	14,761,603
	Equipment	637,250
	Insurance Enforcement	654,481
	Commercial Vehicle Information Systems
	and Networks Project	283,000
	AGENCY TOTAL	54,646,785

	TOTAL	54,646,785
	REGULATION AND PROTECTION

	TRANSPORTATION

	DEPARTMENT OF TRANSPORTATION
	Personal Services	135,289,547
	Other Expenses	35,823,560
	Equipment	2,125,000
	Highway Planning and Research	2,558,988
	Minor Capital Projects	350,000
	Highway & Bridge Renewal-Equipment	4,000,000
	Handicapped Access Program	14,879,804
	Hospital Transit for Dialysis	100,000
	Rail Operations	81,241,201
	Bus Operations	87,080,164
	Dial-A-Ride	2,500,000
	Highway and Bridge Renewal	12,194,055
	Tweed-New Haven Airport Grant	600,000
	PAYMENTS TO LOCAL GOVERNMENTS
	Town Aid Road Grants	20,000,000
	AGENCY TOTAL	398,742,319

	TOTAL	398,742,319
	TRANSPORTATION

	NON-FUNCTIONAL

	DEBT SERVICE – STATE TREASURER
	Debt Service	431,009,118

	RESERVE FOR SALARY ADJUSTMENTS
	Reserve for Salary Adjustments	250,100

	WORKERS' COMPENSATION CLAIMS -
	DEPARTMENT OF ADMINISTRATIVE
	SERVICES
	Workers' Compensation Claims	4,119,838

	MISCELLANEOUS APPROPRIATIONS
	ADMINISTERED BY THE COMPTROLLER

	STATE COMPTROLLER - FRINGE BENEFITS
	Unemployment Compensation	291,000
	State Employees Retirement Contributions	60,055,000
	Insurance - Group Life	207,000
	Employers Social Security Tax	13,894,000
	State Employees Health Service Cost	27,788,000
	AGENCY TOTAL	102,235,000

	TOTAL	102,235,000
	MISCELLANEOUS APPROPRIATIONS
	ADMINISTERED BY THE COMPTROLLER

	TOTAL	537,614,056
	NON-FUNCTIONAL

	TOTAL	993,638,160
	SPECIAL TRANSPORTATION FUND

	LESS:

	Estimated Unallocated Lapses	-11,000,000

	NET –	982,638,160
	SPECIAL TRANSPORTATION FUND

Sec. 3. (Effective July 1, 2005) The following sums are appropriated for the annual period as indicated and for the purposes described.

	MASHANTUCKET PEQUOT AND MOHEGAN
	FUND
		2005-2006

		$

	NON-FUNCTIONAL

	MISCELLANEOUS APPROPRIATIONS
	ADMINISTERED BY THE COMPTROLLER

	STATE COMPTROLLER - MISCELLANEOUS
	PAYMENTS TO LOCAL GOVERNMENTS
	Grants to Towns	86,250,000

	TOTAL	86,250,000
	MISCELLANEOUS APPROPRIATIONS
	ADMINISTERED BY THE COMPTROLLER

	TOTAL	86,250,000
	NON-FUNCTIONAL

	TOTAL	86,250,000
	MASHANTUCKET PEQUOT AND MOHEGAN
	FUND

Sec. 4. (Effective July 1, 2005) The following sums are appropriated for the annual period as indicated and for the purposes described.

	SOLDIERS, SAILORS AND MARINES FUND
		2005-2006

		$

	GENERAL GOVERNMENT

	DEPARTMENT OF VETERANS' AFFAIRS
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Burial Expenses	900
	Headstones	250,000
	AGENCY TOTAL	250,900

	TOTAL	250,900
	GENERAL GOVERNMENT

	REGULATION AND PROTECTION

	MILITARY DEPARTMENT
	Honor Guards	306,803

	TOTAL	306,803
	REGULATION AND PROTECTION

	HUMAN SERVICES

	SOLDIERS, SAILORS AND MARINES FUND
	Personal Services	773,049
	Other Expenses	98,145
	Equipment	8,500
	Award Payments to Veterans	1,890,000
	Fringe Benefits	490,725
	AGENCY TOTAL	3,260,419

	TOTAL	3,260,419
	HUMAN SERVICES

	TOTAL	3,818,122
	SOLDIERS, SAILORS AND MARINES FUND

Sec. 5. (Effective July 1, 2005) The following sums are appropriated for the annual period as indicated and for the purposes described.

	REGIONAL MARKET OPERATION FUND
		2005-2006

		$

	CONSERVATION AND DEVELOPMENT

	DEPARTMENT OF AGRICULTURE
	Personal Services	382,598
	Other Expenses	173,539
	Equipment	35,000
	Fringe Benefits	174,054
	AGENCY TOTAL	765,191

	TOTAL	765,191
	CONSERVATION AND DEVELOPMENT

	NON-FUNCTIONAL

	DEBT SERVICE – STATE TREASURER
	Debt Service	142,052

	TOTAL	142,052
	NON-FUNCTIONAL

	TOTAL	907,243
	REGIONAL MARKET OPERATION FUND

Sec. 6. (Effective July 1, 2005) The following sums are appropriated for the annual period as indicated and for the purposes described.

	BANKING FUND
		2005-2006

		$

	REGULATION AND PROTECTION

	DEPARTMENT OF BANKING
	Personal Services	7,443,090
	Other Expenses	100
	Equipment	127,000
	Fringe Benefits	4,558,355
	Indirect Overhead	409,362
	AGENCY TOTAL	12,537,907

	TOTAL	12,537,907
	REGULATION AND PROTECTION

	TOTAL	12,537,907
	BANKING FUND

Sec. 7. (Effective July 1, 2005) The following sums are appropriated for the annual period as indicated and for the purposes described.

	INSURANCE FUND
		2005-2006

		$

	REGULATION AND PROTECTION

	INSURANCE DEPARTMENT
	Personal Services	11,887,721
	Other Expenses	2,344,010
	Equipment	95,500
	Fringe Benefits	6,380,854
	Indirect Overhead	357,518
	AGENCY TOTAL	21,065,603

	OFFICE OF THE MANAGED CARE
	OMBUDSMAN
	Personal Services	284,840
	Other Expenses	91,971
	Equipment	1,200
	Fringe Benefits	128,570
	Indirect Overhead	38,091
	AGENCY TOTAL	544,672

	TOTAL	21,610,275
	REGULATION AND PROTECTION

	TOTAL	21,610,275
	INSURANCE FUND

Sec. 8. (Effective July 1, 2005) The following sums are appropriated for the annual period as indicated and for the purposes described.

	CONSUMER COUNSEL AND PUBLIC UTILITY
	CONTROL FUND
		2005-2006

		$

	REGULATION AND PROTECTION

	OFFICE OF CONSUMER COUNSEL
	Personal Services	1,035,235
	Other Expenses	501,652
	Equipment	39,400
	Fringe Benefits	644,175
	Indirect Overhead	69,262
	AGENCY TOTAL	2,289,724

	DEPARTMENT OF PUBLIC UTILITY CONTROL
	Personal Services	10,754,193
	Other Expenses	1,713,824
	Equipment	143,200
	Fringe Benefits	5,738,171
	Indirect Overhead	146,555
	Nuclear Energy Advisory Council	2,200
	AGENCY TOTAL	18,498,143

	TOTAL	20,787,867
	REGULATION AND PROTECTION

	TOTAL	20,787,867
	CONSUMER COUNSEL AND PUBLIC UTILITY
	CONTROL FUND

Sec. 9. (Effective July 1, 2005) The following sums are appropriated for the annual period as indicated and for the purposes described.

	WORKERS' COMPENSATION FUND
		2005-2006

		$

	REGULATION AND PROTECTION

	LABOR DEPARTMENT
	Occupational Health Clinics	671,470

	WORKERS' COMPENSATION COMMISSION
	Personal Services	8,773,658
	Other Expenses	2,273,597
	Equipment	289,000
	Criminal Justice Fraud Unit	530,837
	Rehabilitative Services	2,061,704
	Fringe Benefits	5,320,506
	Indirect Overhead	725,855
	AGENCY TOTAL	19,975,157

	TOTAL	20,646,627
	REGULATION AND PROTECTION

	TOTAL	20,646,627
	WORKERS' COMPENSATION FUND

Sec. 10. (Effective July 1, 2005) The following sums are appropriated for the annual period as indicated and for the purposes described.

	CRIMINAL INJURIES COMPENSATION FUND
		2005-2006

		$

	JUDICIAL

	JUDICIAL DEPARTMENT
	Criminal Injuries Compensation	2,025,000

	TOTAL	2,025,000
	JUDICIAL

	TOTAL	2,025,000
	CRIMINAL INJURIES COMPENSATION FUND

Sec. 11. (Effective July 1, 2005) The following sums are appropriated for the annual period as indicated and for the purposes described.

	GENERAL FUND
		2006-2007

		$

	LEGISLATIVE

	LEGISLATIVE MANAGEMENT
	Personal Services	39,852,239
	Other Expenses	16,293,165
	Equipment	1,263,700
	Flag Restoration	50,000
	Minor Capital Improvements	1,200,000
	Interim Committee Staffing	506,000
	Interim Salary/Caucus Offices	399,000
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Interstate Conference Fund	325,000
	AGENCY TOTAL	59,889,104

	AUDITORS OF PUBLIC ACCOUNTS
	Personal Services	10,226,208
	Other Expenses	750,969
	Equipment	131,478
	AGENCY TOTAL	11,108,655

	COMMISSION ON THE STATUS OF WOMEN
	Personal Services	591,194
	Other Expenses	111,618
	Equipment	2,500
	AGENCY TOTAL	705,312

	COMMISSION ON CHILDREN
	Personal Services	652,360
	Other Expenses	162,729
	Equipment	2,500
	AGENCY TOTAL	817,589

	LATINO AND PUERTO RICAN AFFAIRS
	COMMISSION
	Personal Services	388,220
	Other Expenses	95,526
	Equipment	2,500
	AGENCY TOTAL	486,246

	AFRICAN-AMERICAN AFFAIRS COMMISSION
	Personal Services	312,377
	Other Expenses	58,563
	Equipment	2,500
	AGENCY TOTAL	373,440

	COMMISSION ON AGING
	Personal Services	242,847
	Other Expenses	6,000
	Equipment	4,400
	AGENCY TOTAL	253,247

	TOTAL	73,633,593
	LEGISLATIVE

	GENERAL GOVERNMENT

	GOVERNOR'S OFFICE
	Personal Services	2,886,509
	Other Expenses	379,116
	Equipment	100
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	New England Governors' Conference	92,000
	National Governors' Association	102,600
	AGENCY TOTAL	3,460,325

	SECRETARY OF THE STATE
	Personal Services	2,022,359
	Other Expenses	1,288,189
	Equipment	100
	AGENCY TOTAL	3,310,648

	LIEUTENANT GOVERNOR'S OFFICE
	Personal Services	430,598
	Other Expenses	87,070
	Equipment	100
	AGENCY TOTAL	517,768

	ELECTIONS ENFORCEMENT COMMISSION
	Personal Services	1,030,775
	Other Expenses	87,516
	Equipment	7,500
	AGENCY TOTAL	1,125,791

	ETHICS COMMISSION
	Personal Services	1,268,194
	Other Expenses	110,195
	Equipment	100
	Lobbyist Electronic Filing Program	66,258
	AGENCY TOTAL	1,444,747

	FREEDOM OF INFORMATION COMMISSION
	Personal Services	1,421,998
	Other Expenses	148,292
	Equipment	38,200
	AGENCY TOTAL	1,608,490

	JUDICIAL SELECTION COMMISSION
	Personal Services	85,395
	Other Expenses	21,691
	Equipment	100
	AGENCY TOTAL	107,186

	STATE PROPERTIES REVIEW BOARD
	Personal Services	310,670
	Other Expenses	183,294
	Equipment	1,000
	AGENCY TOTAL	494,964

	CONTRACTING STANDARDS BOARD
	Personal Services	669,988
	Other Expenses	325,000
	Equipment	1,000
	AGENCY TOTAL	995,988

	STATE TREASURER
	Personal Services	3,924,021
	Other Expenses	338,388
	Equipment	100
	AGENCY TOTAL	4,262,509

	STATE COMPTROLLER
	Personal Services	18,518,941
	Other Expenses	5,205,286
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Governmental Accounting Standards Board	19,570
	AGENCY TOTAL	23,743,797

	DEPARTMENT OF REVENUE SERVICES
	Personal Services	50,434,330
	Other Expenses	10,973,425
	Equipment	100
	Collection and Litigation Contingency Fund	425,767
	AGENCY TOTAL	61,833,622

	DIVISION OF SPECIAL REVENUE
	Personal Services	5,511,243
	Other Expenses	1,300,177
	Equipment	100
	AGENCY TOTAL	6,811,520

	STATE INSURANCE AND RISK
	MANAGEMENT BOARD
	Personal Services	242,194
	Other Expenses	13,181,352
	Equipment	100
	Surety Bonds for State Officials and Employees	92,750
	AGENCY TOTAL	13,516,396

	GAMING POLICY BOARD
	Other Expenses	2,903

	OFFICE OF POLICY AND MANAGEMENT
	Personal Services	12,984,325
	Other Expenses	1,886,325
	Equipment	100
	Automated Budget System and Data Base Link	63,612
	Leadership, Education, Athletics in Partnership
	(LEAP)	850,000
	Cash Management Improvement Act	100
	Justice Assistance Grants	3,514,514
	Neighborhood Youth Centers	1,200,000
	Licensing and Permitting Fees	500,000
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Tax Relief for Elderly Renters	16,891,590
	Regional Planning Agencies	640,000
	PAYMENTS TO LOCAL GOVERNMENTS
	Reimbursement Property Tax - Disability
	Exemption	576,142
	Distressed Municipalities	7,800,000
	Property Tax Relief Elderly Circuit Breaker	20,505,899
	Property Tax Relief Elderly Freeze Program	1,200,000
	Property Tax Relief for Veterans	2,970,099
	P. I. L. O. T. - New Manufacturing Machinery and
	Equipment	50,729,721
	Capital City Economic Development	4,712,500
	AGENCY TOTAL	127,024,927

	DEPARTMENT OF VETERANS' AFFAIRS
	Personal Services	22,681,525
	Other Expenses	6,710,292
	Equipment	1,000
	Support Services for Veterans	200,000
	AGENCY TOTAL	29,592,817

	OFFICE OF WORKFORCE COMPETITIVENESS
	Personal Services	430,793
	Other Expenses	501,824
	Equipment	100
	CETC Workforce	2,179,237
	Jobs Funnel Projects	1,000,000
	SBIR Initiative	250,000
	Connecticut Career Choices	800,000
	Career Ladder Pilot Programs	500,000
	AGENCY TOTAL	5,661,954

	DEPARTMENT OF ADMINISTRATIVE
	SERVICES
	Personal Services	17,491,909
	Other Expenses	1,059,351
	Equipment	1,000
	Loss Control Risk Management	309,157
	Employees' Review Board	52,630
	Quality of Work-Life	350,000
	Refunds of Collections	30,000
	W. C. Administrator	5,322,486
	Hospital Billing System	101,005
	AGENCY TOTAL	24,717,538

	DEPARTMENT OF INFORMATION
	TECHNOLOGY
	Personal Services	6,947,189
	Other Expenses	9,017,270
	Equipment	100
	Connecticut Education Network	3,239,119
	AGENCY TOTAL	19,203,678

	DEPARTMENT OF PUBLIC WORKS
	Personal Services	6,722,263
	Other Expenses	19,902,014
	Equipment	100
	Management Services	4,213,683
	Rents and Moving	9,665,624
	Capitol Day Care Center	109,250
	Facilities Design Expenses	5,299,639
	AGENCY TOTAL	45,912,573

	ATTORNEY GENERAL
	Personal Services	28,563,936
	Other Expenses	1,518,704
	Equipment	100
	AGENCY TOTAL	30,082,740

	OFFICE OF THE CLAIMS COMMISSIONER
	Personal Services	264,453
	Other Expenses	51,258
	Equipment	100
	Adjudicated Claims	115,000
	AGENCY TOTAL	430,811

	DIVISION OF CRIMINAL JUSTICE
	Personal Services	37,574,155
	Other Expenses	2,411,553
	Equipment	1,000
	Forensic Sex Evidence Exams	640,000
	Witness Protection	372,913
	Training and Education	81,351
	Expert Witnesses	236,643
	Medicaid Fraud Control	658,448
	AGENCY TOTAL	41,976,063

	CRIMINAL JUSTICE COMMISSION
	Other Expenses	500

	OFFICE OF CRIMINAL JUSTICE POLICY
	AND PLANNING
	Personal Services	150,000
	Other Expenses	32,000
	Equipment	18,000
	AGENCY TOTAL	200,000

	STATE MARSHAL COMMISSION
	Personal Services	249,689
	Other Expenses	113,801
	Equipment	100
	AGENCY TOTAL	363,590

	BOARD OF ACCOUNTANCY
	Personal Services	232,375
	Other Expenses	79,682
	AGENCY TOTAL	312,057

	TOTAL	448,715,902
	GENERAL GOVERNMENT

	REGULATION AND PROTECTION

	DEPARTMENT OF PUBLIC SAFETY
	Personal Services	108,003,184
	Other Expenses	22,678,636
	Equipment	1,000
	Stress Reduction	53,354
	Fleet Purchase	5,636,233
	Workers' Compensation Claims	2,508,774
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Civil Air Patrol	36,758
	AGENCY TOTAL	138,917,939

	DEPARTMENT OF EMERGENCY
	MANAGEMENT AND HOMELAND
	SECURITY
	Personal Services	4,076,946
	Other Expenses	292,251
	Equipment	100
	AGENCY TOTAL	4,369,297

	POLICE OFFICER STANDARDS AND
	TRAINING COUNCIL
	Personal Services	1,886,226
	Other Expenses	912,244
	Equipment	1,000
	AGENCY TOTAL	2,799,470

	BOARD OF FIREARMS PERMIT EXAMINERS
	Personal Services	79,513
	Other Expenses	34,842
	Equipment	100
	AGENCY TOTAL	114,455

	MILITARY DEPARTMENT
	Personal Services	2,986,415
	Other Expenses	2,326,882
	Equipment	1,000
	Veterans' Service Bonuses	500,000
	Military Assistance	625,000
	AGENCY TOTAL	6,439,297

	COMMISSION ON FIRE PREVENTION AND
	CONTROL
	Personal Services	1,627,661
	Other Expenses	597,552
	Equipment	100
	PAYMENTS TO LOCAL GOVERNMENTS
	Payments to Volunteer Fire Companies	100,000
	AGENCY TOTAL	2,325,313

	DEPARTMENT OF CONSUMER PROTECTION
	Personal Services	9,629,778
	Other Expenses	1,516,366
	Equipment	100
	AGENCY TOTAL	11,146,244

	LABOR DEPARTMENT
	Personal Services	7,599,623
	Other Expenses	1,133,683
	Equipment	2,000
	Workforce Investment Act	27,287,659
	Jobs First Employment Services	16,188,098
	STRIDE	150,000
	Apprenticeship Program	266,176
	Spanish-American Merchants Association	300,000
	AGENCY TOTAL	52,927,239

	OFFICE OF THE VICTIM ADVOCATE
	Personal Services	296,821
	Other Expenses	51,912
	Equipment	500
	AGENCY TOTAL	349,233

	COMMISSION ON HUMAN RIGHTS AND
	OPPORTUNITIES
	Personal Services	6,588,935
	Other Expenses	554,267
	Equipment	1,000
	Martin Luther King, Jr. Commission	6,650
	AGENCY TOTAL	7,150,852

	OFFICE OF PROTECTION AND ADVOCACY
	FOR PERSONS WITH DISABILITIES
	Personal Services	2,303,001
	Other Expenses	402,882
	Equipment	100
	AGENCY TOTAL	2,705,983

	OFFICE OF THE CHILD ADVOCATE
	Personal Services	776,443
	Other Expenses	128,264
	Equipment	500
	Child Fatality Review Panel	79,509
	AGENCY TOTAL	984,716

	TOTAL	230,230,038
	REGULATION AND PROTECTION

	CONSERVATION AND DEVELOPMENT

	DEPARTMENT OF AGRICULTURE
	Personal Services	3,796,868
	Other Expenses	747,032
	Equipment	100
	Oyster Program	93,575
	CT Seafood Advisory Council	47,500
	Food Council	25,000
	Vibrio Bacterium Program	10,000
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	WIC Program for Fresh Produce for Seniors	88,267
	Collection of Agricultural Statistics	1,200
	Tuberculosis and Brucellosis Indemnity	1,000
	Exhibits and Demonstrations	5,600
	Connecticut Grown Product Promotion	15,000
	WIC Coupon Program for Fresh Produce	84,090
	AGENCY TOTAL	4,915,232

	DEPARTMENT OF ENVIRONMENTAL
	PROTECTION
	Personal Services	30,862,405
	Other Expenses	1,425,506
	Equipment	100
	Stream Gaging	157,600
	Mosquito Control	352,717
	State Superfund Site Maintenance	391,000
	Laboratory Fees	275,875
	Dam Maintenance	131,091
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Agreement USGS-Geological Investigation	47,000
	Agreement USGS-Hydrological Study	122,770
	New England Interstate Water Pollution
	Commission	8,400
	Northeast Interstate Forest Fire Compact	2,040
	Connecticut River Valley Flood Control
	Commission	40,200
	Thames River Valley Flood Control Commission	50,200
	Agreement USGS-Water Quality Stream
	Monitoring	170,119
	AGENCY TOTAL	34,037,023

	COUNCIL ON ENVIRONMENTAL QUALITY
	Personal Services	92,978
	Other Expenses	5,000
	AGENCY TOTAL	97,978

	COMMISSION ON CULTURE AND
	TOURISM
	Personal Services	3,608,080
	Other Expenses	1,035,753
	Equipment	1,000
	State-Wide Marketing	3,600,000
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Discovery Museum	500,000
	PAYMENTS TO LOCAL GOVERNMENTS
	Greater Hartford Arts Council	125,000
	Stamford Center for the Arts	1,100,000
	Stepping Stone Child Museum	50,000
	Maritime Center Authority	675,000
	Basic Cultural Resources Grant	2,400,000
	Tourism Districts	4,500,000
	Connecticut Humanities Council	2,150,000
	Amistad Committee for the Freedom Trail	45,000
	Amistad Vessel	90,000
	New Haven Festival of Arts and Ideas	1,000,000
	New Haven Arts Council	125,000
	Palace Theater	810,000
	Beardsley Zoo	400,000
	Mystic Aquarium	900,000
	Quinebaug Tourism	100,000
	Northwestern Tourism	100,000
	Eastern Tourism	100,000
	Central Tourism	100,000
	New Haven Coliseum	280,000
	Twain/Stowe Homes	120,000
	AGENCY TOTAL	23,914,833

	DEPARTMENT OF ECONOMIC AND
	COMMUNITY DEVELOPMENT
	Personal Services	6,734,347
	Other Expenses	1,623,249
	Equipment	1,000
	Elderly Rental Registry and Counselors	617,654
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Entrepreneurial Centers	142,500
	Subsidized Assisted Living Demonstration	1,445,400
	Congregate Facilities Operation Costs	5,995,979
	Housing Assistance and Counseling Program	588,903
	Elderly Congregate Rent Subsidy	1,523,004
	AGENCY TOTAL	18,672,036

	AGRICULTURAL EXPERIMENT STATION
	Personal Services	5,402,048
	Other Expenses	529,217
	Equipment	100
	Mosquito Control	209,463
	Wildlife Disease Prevention	74,000
	AGENCY TOTAL	6,214,828

	TOTAL	87,851,930
	CONSERVATION AND DEVELOPMENT


	HEALTH AND HOSPITALS

	DEPARTMENT OF PUBLIC HEALTH
	Personal Services	28,227,833
	Other Expenses	5,304,966
	Equipment	1,000
	Needle and Syringe Exchange Program	481,306
	Community Services Support for Persons With
	AIDS	195,280
	Children's Health Initiatives	1,052,967
	Childhood Lead Poisoning	240,729
	AIDS Services	4,597,121
	Breast and Cervical Cancer Detection and
	Treatment	1,668,273
	Services for Children Affected by AIDS	259,154
	Children with Special Health Care Needs	1,345,644
	Medicaid Administration	3,462,246
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Community Health Services	6,088,296
	Emergency Medical Services Training	85,485
	Emergency Medical Services Regional Offices	494,608
	Rape Crisis	418,527
	X-Ray Screening and Tuberculosis Care	699,303
	Genetic Diseases Programs	511,126
	Loan Repayment Program	122,620
	Immunization Services	7,100,000
	PAYMENTS TO LOCAL GOVERNMENTS
	Local and District Departments of Health	4,195,374
	Venereal Disease Control	212,657
	School Based Health Clinics	6,646,760
	AGENCY TOTAL	73,411,275

	OFFICE OF HEALTH CARE ACCESS
	Personal Services	1,978,347
	Other Expenses	232,418
	Equipment	100
	AGENCY TOTAL	2,210,865

	OFFICE OF THE CHIEF MEDICAL EXAMINER
	Personal Services	4,174,219
	Other Expenses	586,334
	Equipment	10,797
	Medicolegal Investigations	451,085
	AGENCY TOTAL	5,222,435

	DEPARTMENT OF MENTAL RETARDATION
	Personal Services	278,204,395
	Other Expenses	24,409,755
	Equipment	1,000
	Human Resource Development	231,358
	Family Support Grants	3,280,095
	Pilot Program for Client Services	2,390,115
	Cooperative Placements Program	19,308,407
	Clinical Services	4,828,373
	Early Intervention	23,582,677
	Community Temporary Support Services	67,315
	Community Respite Care Programs	330,345
	Workers' Compensation Claims	13,731,446
	New Placements	6,000,000
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Rent Subsidy Program	3,256,126
	Family Reunion Program	137,900
	Employment Opportunities and Day Services	142,750,219
	Family Placements	1,959,303
	Emergency Placements	3,869,751
	Community Residential Services	317,414,503
	AGENCY TOTAL	845,753,083

	DEPARTMENT OF MENTAL HEALTH AND
	ADDICTION SERVICES
	Personal Services	157,201,875
	Other Expenses	26,279,506
	Equipment	1,000
	Housing Supports and Services	7,810,536
	Managed Service System	27,658,919
	Legal Services	414,268
	Connecticut Mental Health Center	7,252,614
	Capitol Region Mental Health Center	340,408
	Professional Services	9,943,898
	General Assistance Managed Care	75,485,540
	Workers' Compensation Claims	9,581,541
	Nursing Home Screening	489,474
	Special Populations	25,648,723
	TBI Community Services	5,338,057
	Jail Diversion	4,067,832
	Behavioral Health Medications	7,889,095
	Community Mental Health Strategy Board	9,255,178
	Medicaid Adult Rehabilitation Option	2,250,000
	Discharge and Diversion Services	1,789,822
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Grants for Substance Abuse Services	22,112,475
	Governor's Partnership to Protect
	Connecticut's Workforce	224,200
	Grants for Mental Health Services	76,080,454
	Employment Opportunities	10,059,411
	AGENCY TOTAL	487,174,826

	PSYCHIATRIC SECURITY REVIEW BOARD
	Personal Services	302,708
	Other Expenses	50,522
	AGENCY TOTAL	353,230

	TOTAL	1,414,125,714
	HEALTH AND HOSPITALS


	HUMAN SERVICES

	DEPARTMENT OF SOCIAL SERVICES
	Personal Services	107,578,015
	Other Expenses	84,450,430
	Equipment	1,000
	Children's Health Council	25,310
	HUSKY Outreach	692,600
	Genetic Tests in Paternity Actions	191,895
	State Food Stamp Supplement	237,287
	Day Care Projects	465,353
	HUSKY Program	27,250,000
	Department on Aging	450,000
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Vocational Rehabilitation	7,240,949
	Medicaid	3,311,958,128
	Lifestar Helicopter	1,360,970
	Old Age Assistance	32,722,691
	Aid to the Blind	695,336
	Aid to the Disabled	56,358,737
	Temporary Assistance to Families - TANF	131,818,117
	Emergency Assistance	500
	Food Stamp Training Expenses	32,397
	Connecticut Pharmaceutical Assistance Contract
	to the Elderly	58,317,190
	Healthy Start	1,412,937
	DMHAS-Disproportionate Share	105,935,000
	Connecticut Home Care Program	50,180,000
	Human Resource Development-Hispanic
	Programs	791,834
	Services to the Elderly	4,533,436
	Safety Net Services	1,518,870
	Transportation for Employment Independence
	Program	2,646,809
	Transitionary Rental Assistance	1,163,412
	Refunds of Collections	187,150
	Services for Persons with Disabilities	725,966
	Child Care Services-TANF/CCDBG	69,502,965
	Nutrition Assistance	340,029
	Housing/Homeless Services	26,735,627
	Employment Opportunities	1,207,234
	Human Resource Development	49,863
	Child Day Care	6,940,400
	Independent Living Centers	625,948
	AIDS Drug Assistance	6,036,352
	Disproportionate Share – Medical Emergency
	Assistance	53,725,000
	DSH – Urban Hospitals in Distressed
	Municipalities	31,550,000
	State Administered General Assistance	152,596,519
	School Readiness	4,088,270
	Connecticut Children's Medical Center	7,020,000
	Community Services	1,828,892
	Alzheimer Respite Care	1,269,008
	Family Grants	460,882
	Human Service Infrastructure Community
	Action Program	2,675,184
	Teen Pregnancy Prevention	1,358,832
	PAYMENTS TO LOCAL GOVERNMENTS
	Child Day Care	3,521,152
	Human Resource Development	13,783
	Human Resource Development-Hispanic
	Programs	4,987
	Teen Pregnancy Prevention	831,679
	Services to the Elderly	47,365
	Housing/Homeless Services	668,567
	Community Services	83,823
	AGENCY TOTAL	4,364,124,680

	TOTAL	4,364,124,680
	HUMAN SERVICES

	EDUCATION, MUSEUMS, LIBRARIES

	DEPARTMENT OF EDUCATION
	Personal Services	130,482,463
	Other Expenses	14,473,262
	Equipment	57,475
	Institutes for Educators	135,914
	Basic Skills Exam Teachers in Training	1,220,936
	Teachers' Standards Implementation Program	3,032,102
	Early Childhood Program	4,360,548
	Development of Mastery Exams Grades 4, 6 and 8	11,138,432
	Primary Mental Health	499,610
	Adult Education Action	266,689
	Vocational Technical School Textbooks	750,000
	Repair of Instructional Equipment	387,995
	Minor Repairs to Plant	390,213
	Connecticut Pre-Engineering Program	336,870
	Connecticut Writing Project	60,000
	Jobs for Connecticut Graduates	200,000
	Resource Equity Assessment	463,000
	Readers as Leaders	65,000
	Best Practices	500,000
	Early Childhood Advisory Cabinet	450,000
	High School Technology Initiative	1,000,000
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	American School for the Deaf	8,594,202
	RESC Leases	800,000
	Regional Education Services	1,700,000
	Omnibus Education Grants State Supported
	Schools	3,154,000
	Head Start Services	2,748,150
	Head Start Enhancement	1,773,000
	Family Resource Centers	6,359,461
	Charter Schools	23,840,500
	PAYMENTS TO LOCAL GOVERNMENTS
	Vocational Agriculture	2,288,578
	Transportation of School Children	47,964,000
	Adult Education	19,596,400
	Health and Welfare Services Pupils Private
	Schools	4,750,000
	Education Equalization Grants	1,594,356,000
	Bilingual Education	2,129,033
	Priority School Districts	105,278,112
	Young Parents Program	229,330
	Interdistrict Cooperation	14,696,369
	School Breakfast Program	1,534,103
	Excess Cost - Student Based	86,596,500
	Excess Cost - Equity	4,000,000
	Non-Public School Transportation	3,995,000
	School to Work Opportunities	213,750
	Youth Service Bureaus	2,916,598
	OPEN Choice Program	11,984,000
	Early Reading Success	2,194,289
	Magnet Schools	93,977,889
	After School Program	100,000
	Young Adult Learners	500,000
	AGENCY TOTAL	2,218,539,773

	BOARD OF EDUCATION AND SERVICES
	FOR THE BLIND
	Personal Services	4,618,936
	Other Expenses	792,417
	Equipment	1,000
	Educational Aid for Blind and Visually
	Handicapped Children	7,103,099
	Enhanced Employment Opportunities	673,000
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Supplementary Relief and Services	115,425
	Vocational Rehabilitation	989,454
	Special Training for the Deaf Blind	331,761
	Connecticut Radio Information Service	92,253
	AGENCY TOTAL	14,717,345

	COMMISSION ON THE DEAF AND HEARING
	IMPAIRED
	Personal Services	783,138
	Other Expenses	155,508
	Equipment	1,000
	Part-Time Interpreters	164,301
	AGENCY TOTAL	1,103,947

	STATE LIBRARY
	Personal Services	5,263,232
	Other Expenses	773,359
	Equipment	1,000
	State-Wide Digital Library	1,894,322
	Interlibrary Loan Delivery Service	251,722
	Legal/Legislative Library Materials	890,000
	State-Wide Data Base Program	710,206
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Support Cooperating Library Service Units	300,000
	PAYMENTS TO LOCAL GOVERNMENTS
	Grants to Public Libraries	347,109
	Connecticard Payments	676,028
	AGENCY TOTAL	11,106,978

	DEPARTMENT OF HIGHER EDUCATION
	Personal Services	2,434,368
	Other Expenses	172,569
	Equipment	1,000
	Minority Advancement Program	2,267,021
	Alternate Route to Certification	77,033
	National Service Act	345,647
	International Initiatives	70,000
	Minority Teacher Incentive Program	481,374
	Education and Health Initiatives	550,000
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Capitol Scholarship Program	6,751,557
	Awards to Children of Deceased/Disabled
	Veterans	4,000
	Connecticut Independent College Student Grant	16,071,199
	Connecticut Aid for Public College Students	16,520,920
	New England Board of Higher Education	175,000
	Connecticut Aid to Charter Oak	37,393
	AGENCY TOTAL	45,959,081

	UNIVERSITY OF CONNECTICUT
	Operating Expenses	200,939,639
	Tuition Freeze	4,741,885
	Regional Campus Enhancement	7,245,683
	Veterinary Diagnostic Laboratory	50,000
	AGENCY TOTAL	212,977,207

	UNIVERSITY OF CONNECTICUT HEALTH
	CENTER
	Operating Expenses	76,095,213
	AHEC for Bridgeport	405,707
	AGENCY TOTAL	76,500,920

	CHARTER OAK STATE COLLEGE
	Operating Expenses	1,678,732
	Distance Learning Consortium	602,928
	AGENCY TOTAL	2,281,660

	TEACHERS' RETIREMENT BOARD
	Personal Services	1,638,309
	Other Expenses	680,122
	Equipment	1,000
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Retirement Contributions	236,572,958
	Retirees Health Service Cost	14,721,000
	Municipal Retiree Health Insurance Costs	8,900,000
	AGENCY TOTAL	262,513,389

	REGIONAL COMMUNITY - TECHNICAL
	COLLEGES
	Operating Expenses	133,947,414
	Tuition Freeze	2,160,925
	AGENCY TOTAL	136,108,339

	CONNECTICUT STATE UNIVERSITY
	Operating Expenses	140,733,692
	Tuition Freeze	6,561,971
	Waterbury-Based Degree Program	930,475
	AGENCY TOTAL	148,226,138

	TOTAL	3,130,034,777
	EDUCATION, MUSEUMS, LIBRARIES

	CORRECTIONS

	DEPARTMENT OF CORRECTION
	Personal Services	393,198,274
	Other Expenses	64,303,662
	Equipment	1,000
	Workers' Compensation Claims	24,153,368
	Inmate Medical Services	86,058,454
	Parole Staffing and Operations	3,976,548
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Aid to Paroled and Discharged Inmates	9,500
	Legal Services to Prisoners	768,595
	Volunteer Services	170,758
	Community Support Services	28,145,968
	AGENCY TOTAL	600,786,127

	DEPARTMENT OF CHILDREN AND FAMILIES
	Personal Services	249,027,271
	Other Expenses	43,564,661
	Equipment	1,000
	Short-Term Residential Treatment	649,918
	Substance Abuse Screening	1,661,864
	Workers' Compensation Claims	9,155,598
	Local Systems of Care	1,895,904
	Family Support Services	19,868,850
	Emergency Needs	1,000,000
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Health Assessment and Consultation	978,302
	Grants for Psychiatric Clinics for Children	12,961,023
	Day Treatment Centers for Children	5,283,743
	Juvenile Justice Outreach Services	4,657,759
	Child Abuse and Neglect Intervention	5,276,305
	Community Emergency Services	188,768
	Community Based Prevention Programs	2,974,506
	Family Violence Outreach and Counseling	695,297
	Support for Recovering Families	5,223,887
	No Nexus Special Education	7,379,722
	Family Preservation Services	4,908,400
	Substance Abuse Treatment	4,031,320
	Child Welfare Support Services	1,494,470
	Board and Care for Children - Adoption	62,523,094
	Board and Care for Children - Foster	108,306,899
	Board and Care for Children - Residential	172,467,087
	Individualized Family Supports	9,629,171
	Community KidCare	22,914,581
	Covenant to Care	158,496
	Neighborhood Center	105,664
	AGENCY TOTAL	758,983,560

	COUNCIL TO ADMINISTER THE CHILDREN'S
	TRUST FUND
	Personal Services	785,566
	Other Expenses	55,000
	Equipment	1,000
	Children's Trust Fund	9,959,581
	Safe Harbor Respite	300,000
	AGENCY TOTAL	11,101,147

	TOTAL	1,370,870,834
	CORRECTIONS

	JUDICIAL

	JUDICIAL DEPARTMENT
	Personal Services	264,587,663
	Other Expenses	70,431,499
	Equipment	2,061,364
	Alternative Incarceration Program	42,862,613
	Justice Education Center, Inc.	220,371
	Juvenile Alternative Incarceration	21,573,626
	Juvenile Justice Centers	3,107,235
	AGENCY TOTAL	404,844,371

	PUBLIC DEFENDER SERVICES COMMISSION
	Personal Services	28,299,723
	Other Expenses	1,262,267
	Equipment	1,000
	Special Public Defenders - Contractual	2,715,867
	Special Public Defenders - Non-Contractual	4,194,229
	Expert Witnesses	1,390,904
	Training and Education	80,283
	AGENCY TOTAL	37,944,273

	TOTAL	442,788,644
	JUDICIAL

	NON-FUNCTIONAL

	MISCELLANEOUS APPROPRIATION TO THE
	GOVERNOR
	Governor's Contingency Account	16,245

	DEBT SERVICE - STATE TREASURER
	Debt Service	1,291,285,406
	UConn 2000 - Debt Service	92,542,763
	CHEFA Day Care Security	4,500,000
	AGENCY TOTAL	1,388,328,169

	RESERVE FOR SALARY ADJUSTMENTS
	Reserve for Salary Adjustments	70,918,403

	WORKERS' COMPENSATION CLAIMS -
	DEPARTMENT OF ADMINISTRATIVE
	SERVICES
	Workers' Compensation Claims	20,482,954

	MISCELLANEOUS APPROPRIATIONS
	ADMINISTERED BY THE COMPTROLLER

	JUDICIAL REVIEW COUNCIL
	Personal Services	129,700
	Other Expenses	29,933
	Equipment	1,000
	AGENCY TOTAL	160,633

	STATE COMPTROLLER - MISCELLANEOUS
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Fire Training School - Willimantic	80,425
	Maintenance of County Base Fire Radio Network	21,850
	Maintenance of State-Wide Fire Radio Network	14,570
	Equal Grants to Thirty-Four Non-Profit General
	Hospitals	31
	Police Association of Connecticut	166,000
	Connecticut State Firefighters Association	194,711
	Interstate Environmental Commission	84,956
	Fire Training School - Torrington	55,050
	Fire Training School - New Haven	36,850
	Fire Training School - Derby	36,850
	Fire Training School - Wolcott	48,300
	Fire Training School - Fairfield	36,850
	Fire Training School - Hartford	65,230
	Fire Training School - Middletown	28,610
	Fire Training School - Stamford	55,000
	PAYMENTS TO LOCAL GOVERNMENTS
	Reimbursement to Towns for Loss of Taxes on
	State Property	69,959,215
	Reimbursements to Towns for Loss of Taxes on
	Private Tax-Exempt Property	105,931,737
	AGENCY TOTAL	176,816,235

	STATE COMPTROLLER - FRINGE BENEFITS
	Unemployment Compensation	5,340,000
	State Employees Retirement Contributions	477,219,351
	Higher Education Alternative Retirement System	20,626,000
	Pensions and Retirements - Other Statutory	1,872,000
	Judges and Compensation Commissioners
	Retirement	12,375,172
	Insurance - Group Life	5,879,000
	Employers Social Security Tax	208,061,700
	State Employees Health Service Cost	483,411,000
	Retired State Employees Health Service Cost	425,381,000
	Tuition Reimbursement - Training and Travel	605,000
	AGENCY TOTAL	1,640,770,223

	TOTAL	1,817,747,091
	MISCELLANEOUS APPROPRIATIONS
	ADMINISTERED BY THE COMPTROLLER

	TOTAL	3,297,492,862
	NON-FUNCTIONAL

	TOTAL	14,859,868,974
	GENERAL FUND

	LESS:

	Legislative Unallocated Lapses	-2,200,000
	Estimated Unallocated Lapses	-86,480,000
	General Personal Services Reduction	-14,000,000
	General Other Expenses Reductions	-11,000,000
	Centralize Business Operations	-1,000,000

	NET -	14,745,188,974
	GENERAL FUND

Sec. 12. (Effective July 1, 2005) The following sums are appropriated for the annual period as indicated and for the purposes described.

	SPECIAL TRANSPORTATION FUND
		2006-2007

		$

	GENERAL GOVERNMENT

	STATE INSURANCE AND RISK
	MANAGEMENT BOARD
	Other Expenses	2,770,000

	TOTAL	2,770,000
	GENERAL GOVERNMENT

	REGULATION AND PROTECTION

	DEPARTMENT OF MOTOR VEHICLES
	Personal Services	39,016,542
	Other Expenses	14,870,420
	Equipment	996,425
	Insurance Enforcement	659,785
	Commercial Vehicle Information Systems
	and Networks Project	283,000
	AGENCY TOTAL	55,826,172

	TOTAL	55,826,172
	REGULATION AND PROTECTION

	TRANSPORTATION

	DEPARTMENT OF TRANSPORTATION
	Personal Services	136,184,396
	Other Expenses	34,661,205
	Equipment	1,425,000
	Highway Planning and Research	2,715,206
	Minor Capital Projects	350,000
	Highway & Bridge Renewal-Equipment	4,000,000
	Handicapped Access Program	16,271,378
	Hospital Transit for Dialysis	100,000
	Rail Operations	88,080,198
	Bus Operations	93,575,221
	Dial-A-Ride	2,500,000
	Highway and Bridge Renewal	12,421,593
	Tweed-New Haven Airport Grant	600,000
	PAYMENTS TO LOCAL GOVERNMENTS
	Town Aid Road Grants	20,000,000
	AGENCY TOTAL	412,884,197

	TOTAL	412,884,197
	TRANSPORTATION

	NON-FUNCTIONAL

	DEBT SERVICE – STATE TREASURER
	Debt Service	442,499,286

	RESERVE FOR SALARY ADJUSTMENTS
	Reserve for Salary Adjustments	500,100

	WORKERS' COMPENSATION CLAIMS -
	DEPARTMENT OF ADMINISTRATIVE
	SERVICES
	Workers' Compensation Claims	4,210,474

	MISCELLANEOUS APPROPRIATIONS
	ADMINISTERED BY THE COMPTROLLER

	STATE COMPTROLLER - FRINGE BENEFITS
	Unemployment Compensation	306,000
	State Employees Retirement Contributions	63,819,000
	Insurance - Group Life	211,000
	Employers Social Security Tax	14,699,000
	State Employees Health Service Cost	31,264,000
	AGENCY TOTAL	110,299,000

	TOTAL	110,299,000
	MISCELLANEOUS APPROPRIATIONS
	ADMINISTERED BY THE COMPTROLLER

	TOTAL	557,508,860
	NON-FUNCTIONAL

	TOTAL	1,028,989,229
	SPECIAL TRANSPORTATION FUND

	LESS:

	Estimated Unallocated Lapses	-11,000,000

	NET –	1,017,989,229
	SPECIAL TRANSPORTATION FUND

Sec. 13. (Effective July 1, 2005) The following sums are appropriated for the annual period as indicated and for the purposes described.

	MASHANTUCKET PEQUOT AND MOHEGAN
	FUND
		2006-2007

		$

	NON-FUNCTIONAL

	MISCELLANEOUS APPROPRIATIONS
	ADMINISTERED BY THE COMPTROLLER

	STATE COMPTROLLER - MISCELLANEOUS
	PAYMENTS TO LOCAL GOVERNMENTS
	Grants to Towns	86,250,000

	TOTAL	86,250,000
	MISCELLANEOUS APPROPRIATIONS
	ADMINISTERED BY THE COMPTROLLER

	TOTAL	86,250,000
	NON-FUNCTIONAL

	TOTAL	86,250,000
	MASHANTUCKET PEQUOT AND MOHEGAN
	FUND

Sec. 14. (Effective July 1, 2005) The following sums are appropriated for the annual period as indicated and for the purposes described.

	SOLDIERS, SAILORS AND MARINES FUND
		2006-2007

		$

	GENERAL GOVERNMENT

	DEPARTMENT OF VETERANS' AFFAIRS
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Burial Expenses	900
	Headstones	250,000
	AGENCY TOTAL	250,900

	TOTAL	250,900
	GENERAL GOVERNMENT

	REGULATION AND PROTECTION

	MILITARY DEPARTMENT
	Honor Guards	306,803

	TOTAL	306,803
	REGULATION AND PROTECTION

	HUMAN SERVICES

	SOLDIERS, SAILORS AND MARINES FUND
	Personal Services	824,027
	Other Expenses	98,145
	Equipment	6,500
	Award Payments to Veterans	1,979,800
	Fringe Benefits	521,111
	AGENCY TOTAL	3,429,583

	TOTAL	3,429,583
	HUMAN SERVICES

	TOTAL	3,987,286
	SOLDIERS, SAILORS AND MARINES FUND

Sec. 15. (Effective July 1, 2005) The following sums are appropriated for the annual period as indicated and for the purposes described.

	REGIONAL MARKET OPERATION FUND
		2006-2007

		$

	CONSERVATION AND DEVELOPMENT

	DEPARTMENT OF AGRICULTURE
	Personal Services	387,250
	Other Expenses	173,539
	Equipment	25,000
	Fringe Benefits	179,538
	AGENCY TOTAL	765,327

	TOTAL	765,327
	CONSERVATION AND DEVELOPMENT

	NON-FUNCTIONAL

	DEBT SERVICE – STATE TREASURER
	Debt Service	135,577

	TOTAL	135,577
	NON-FUNCTIONAL

	TOTAL	900,904
	REGIONAL MARKET OPERATION FUND

Sec. 16. (Effective July 1, 2005) The following sums are appropriated for the annual period as indicated and for the purposes described.

	BANKING FUND
		2006-2007

		$

	REGULATION AND PROTECTION

	DEPARTMENT OF BANKING
	Personal Services	9,608,267
	Other Expenses	2,029,675
	Equipment	23,500
	Fringe Benefits	4,923,681
	Indirect Overhead	234,140
	AGENCY TOTAL	16,819,263

	TOTAL	16,819,263
	REGULATION AND PROTECTION

	TOTAL	16,819,263
	BANKING FUND

Sec. 17. (Effective July 1, 2005) The following sums are appropriated for the annual period as indicated and for the purposes described.

	INSURANCE FUND
		2006-2007

		$

	REGULATION AND PROTECTION

	INSURANCE DEPARTMENT
	Personal Services	12,631,840
	Other Expenses	2,380,570
	Equipment	135,500
	Fringe Benefits	6,810,094
	Indirect Overhead	76,960
	AGENCY TOTAL	22,034,964

	OFFICE OF THE MANAGED CARE
	OMBUDSMAN
	Personal Services	387,193
	Other Expenses	141,971
	Equipment	1,200
	Fringe Benefits	140,528
	Indirect Overhead	19,643
	AGENCY TOTAL	690,535

	TOTAL	22,725,499
	REGULATION AND PROTECTION

	TOTAL	22,725,499
	INSURANCE FUND

Sec. 18. (Effective July 1, 2005) The following sums are appropriated for the annual period as indicated and for the purposes described.

	CONSUMER COUNSEL AND PUBLIC UTILITY
	CONTROL FUND
		2006-2007

		$


	REGULATION AND PROTECTION

	OFFICE OF CONSUMER COUNSEL
	Personal Services	1,091,817
	Other Expenses	501,652
	Equipment	34,750
	Fringe Benefits	679,866
	Indirect Overhead	173,912
	AGENCY TOTAL	2,481,997

	DEPARTMENT OF PUBLIC UTILITY CONTROL
	Personal Services	11,106,405
	Other Expenses	1,760,824
	Equipment	145,200
	Fringe Benefits	5,992,915
	Indirect Overhead	72,609
	Nuclear Energy Advisory Council	2,200
	AGENCY TOTAL	19,080,153

	TOTAL	21,562,150
	REGULATION AND PROTECTION

	TOTAL	21,562,150
	CONSUMER COUNSEL AND PUBLIC UTILITY
	CONTROL FUND

Sec. 19. (Effective July 1, 2005) The following sums are appropriated for the annual period as indicated and for the purposes described.

	WORKERS' COMPENSATION FUND
		2006-2007

		$

	REGULATION AND PROTECTION

	LABOR DEPARTMENT
	Occupational Health Clinics	671,470

	WORKERS' COMPENSATION COMMISSION
	Personal Services	9,016,370
	Other Expenses	2,773,547
	Equipment	51,250
	Criminal Justice Fraud Unit	530,837
	Rehabilitative Services	2,061,704
	Fringe Benefits	5,534,084
	Indirect Overhead	338,613
	AGENCY TOTAL	20,306,405

	TOTAL	20,977,875
	REGULATION AND PROTECTION

	TOTAL	20,977,875
	WORKERS' COMPENSATION FUND

Sec. 20. (Effective July 1, 2005) The following sums are appropriated for the annual period as indicated and for the purposes described.

	CRIMINAL INJURIES COMPENSATION
	FUND
		2006-2007

		$

	JUDICIAL

	JUDICIAL DEPARTMENT
	Criminal Injuries Compensation Fund	2,025,000

	TOTAL	2,025,000
	JUDICIAL

	TOTAL -	2,025,000
	CRIMINAL INJURIES COMPENSATION
	FUND

Sec. 21. (Effective July 1, 2005) Any appropriation, or portion thereof, made to any agency, from the General Fund, under sections 1 and 11 of this act, may be transferred at the request of such agency to any other agency by the Governor, with the approval of the Finance Advisory Committee, to take full advantage of federal matching funds, provided both agencies shall certify that the expenditure of such transferred funds by the receiving agency will be for the same purpose as that of the original appropriation or portion thereof so transferred. Any federal funds generated through the transfer of appropriations between agencies may be used for reimbursing General Fund expenditures or for expanding program services or a combination of both as determined by the Governor, with the approval of the Finance Advisory Committee.

Sec. 22. (Effective July 1, 2005) (a) The Secretary of the Office of Policy and Management shall monitor expenditures for Personal Services, during the fiscal years ending June 30, 2006, and June 30, 2007, in order to reduce expenditures for such purpose during each fiscal year by $ 14,000,000. The provisions of this section shall not apply to the constituent units of the State System of Higher Education.

(b) The Secretary of the Office of Policy and Management shall monitor expenditures for Other Expenses, during the fiscal years ending June 30, 2006, and June 30, 2007, in order to reduce expenditures for such purpose during each fiscal year by $ 11,000,000. The provisions of this section shall not apply to the constituent units of the State System of Higher Education.

Sec. 23. (Effective July 1, 2005) During the fiscal year ending June 30, 2007, constituent units of the state system of higher education shall reduce Operating Expenses by the following amounts and such amounts shall lapse and be credited to the General Fund: The University of Connecticut, $ 832,500; The University of Connecticut Health Center, $ 312,500; Regional Community-Technical Colleges, $ 542,500, and Connecticut State University, $ 592,500.

Sec. 24. (Effective July 1, 2005) Notwithstanding the provisions of subsections (a) to (d), inclusive, of section 4-85 of the general statutes and subsection (f) of section 4-89 of the general statutes, the Governor may, with the approval of the Finance Advisory Committee, modify or reduce requisitions for allotments during the fiscal years ending June 30, 2006, and June 30, 2007, in order to achieve collective bargaining and related savings required under this act, any other public or special act, or any collectively bargained agreement.

Sec. 25. (Effective July 1, 2005) (a) Appropriations for Personal Services in sections 1, 2, 11 and 12 of this act may be transferred from agencies to the Reserve for Salary Adjustments account upon the recommendation of the Governor and the approval of the Finance Advisory Committee to reflect a more accurate impact of collective bargaining and related costs.

(b) The appropriations to the Reserve for Salary Adjustments account in sections 1, 2, 11 and 12 of this act, and any transfers to the account pursuant to subsection (a) of this section, may be transferred and necessary additions from the resources of special funds may be made by the Governor, with the approval of the Finance Advisory Committee, to give effect to salary increases, other employee benefits, agency costs related to staff reductions including accrual payments, achievement of agency general personal services reductions, or other personal services adjustments authorized by this act, any other act or other applicable statute.

Sec. 26. (Effective July 1, 2005) (a) That portion of unexpended funds, as determined by the Secretary of the Office of Policy and Management, appropriated in special act 98-6, special act 99-10, special act 00-13, special act 01-1 of the June special session, public act 02-1 of the May 9 special session, public act 03-1 of the June 30 special session and public act 04-216, which relate to collective bargaining agreements and related costs, shall not lapse on June 30, 2005, and such funds shall continue to be available for such purpose during the fiscal years ending June 30, 2006, and June 30, 2007.

(b) That portion of unexpended funds, as determined by the Secretary of the Office of Policy and Management, appropriated in sections 1 and 2 of this act, which relate to collective bargaining agreements and related costs, shall not lapse on June 30, 2006, and such funds shall continue to be available for such purpose during the fiscal year ending June 30, 2007.

Sec. 27. (Effective July 1, 2005) The total number of positions which may be filled by any state agency shall not exceed the number of positions recommended by the joint standing committee on appropriations, including any revisions to such recommendation resulting from enactments of the General Assembly, as set forth in the report on the state budget published by the legislative Office of Fiscal Analysis, except upon the recommendation of the Governor and approval of the Finance Advisory Committee. The provisions of this section shall not apply to the constituent units of the State System of Higher Education.

Sec. 28. (Effective July 1, 2005) The unexpended balance of funds appropriated to the State Comptroller in subsection (a) of section 35 of special act 00-13 and carried forward by subsection (b) of said section 35, by subsection (a) of section 30 of special act 01-1 of the June special session, and by subsection (a) of section 27 of public act 03-1 of the June 30 special session, as amended by section 11 of public act 04-216, for Core Financial Systems, shall not lapse on June 30, 2005, and such funds shall continue to be available for expenditure for such purpose during the fiscal year ending June 30, 2006.

Sec. 29. (Effective July 1, 2005) (a) The unexpended balance of funds appropriated to the Office of Policy and Management, for Other Expenses, for the health care consulting contract, shall not lapse on June 30, 2005, and such funds shall continue to be available for such purpose during the fiscal year ending June 30, 2006.

(b) Up to $ 1,000,000 appropriated to the Office of Policy and Management in section 11 of special act 01-1 of the June special session, as amended by section 19 of public act 02-1 of the May 9 special session, section 28 of public act 03-1 of the June 30 special session, and section 13 of public act 04-216, for the Drug Enforcement Program payments to local governments grant and transferred to the Justice Assistance Grant for a grant-in-aid to the Hartford Police Department for the purpose of making more police officers available in the community, shall not lapse on June 30, 2005, and such funds shall be transferred to the Department of Education, for after school programs, for the fiscal years ending June 30, 2006, and June 30, 2007.

(c) The unexpended balance of funds appropriated to the Office of Policy and Management in section 48 of public act 04-216, for activities related to the federal base realignment and closure activities shall not lapse on June 30, 2005, and such funds shall continue to be available for such purpose during the fiscal year ending June 30, 2006.

(d) The unexpended balance of funds appropriated to the Office of Policy and Management in subsection (a) of section 47 of special act 01-1 to Relocate Hartford City Offices, and carried forward pursuant to subsection (c) of section 4-89 of the general statutes, and section 14 of public act 04-216, shall not lapse on June 30, 2005, and such funds shall continue to be made available for such purpose during the fiscal year ending June 30, 2006.

(e) The unexpended balance of funds appropriated to the Office of Policy and Management in section 11 of public act 03-1, as amended by section 1 of public act 04-216, for justice assistance grants shall not lapse on June 30, 2005, and such funds shall continue to be made available for such purposes during the fiscal year ending June 30, 2006.

(f) The unexpended balance of funds appropriated to the Office of Policy and Management in section 11 of public act 03-1, as amended by section 1 of public act 04-216, for Tax Relief for Elderly Renters, Distressed Municipalities, Property Tax Relief Elderly Freeze Program, and Property Tax Relief for Veterans shall not lapse on June 30, 2005, and such funds shall be transferred to Litigation Expenses for legal costs incurred by the agency.

Sec. 30. (Effective July 1, 2005) The unexpended balance of funds appropriated to the Office of Workforce Competitiveness in section 11 of public act 03-1 of the June 30 special session, as amended by section 1 of public act 04-216, for the CETC Workforce, shall not lapse on June 30, 2005, and shall continue to be available for expenditure for such purpose during the fiscal year ending June 30, 2006.

Sec. 31. (Effective July 1, 2005) Notwithstanding any provision of the general statutes, the total number of positions which may be filled by the Department of Information Technology from the Technical Services Revolving Fund shall not exceed two hundred thirty.

Sec. 32. (Effective July 1, 2005) The unexpended balance of funds appropriated to the Labor Department in section 11 of public act 03-1 of the June 30 special session, as amended by section 1 of public act 04-216, for the Workforce Investment Act, shall not lapse on June 30, 2005, and such funds shall continue to be available for expenditure for such purpose during the fiscal year ending June 30, 2006.

Sec. 33. (Effective July 1, 2005) (a) Up to $ 250,000 of the unexpended balance of funds appropriated to the Commission on Culture and Tourism in section 1 of public act 04-216, for State-Wide Marketing, shall not lapse on June 30, 2005, and such funds shall continue to be available for expenditure for such purpose during the fiscal year ending June 30, 2006.

(b) Up to $ 600,000 of the unexpended balance of funds appropriated to the Commission on Culture and Tourism in section 1 of public act 04-216, for Other Expenses, shall not lapse on June 30, 2005, and such funds shall continue to be available for office consolidation and moving expenditures during the fiscal year ending June 30, 2006.

(c) The unexpended balance of funds appropriated to the Commission on Culture and Tourism in section 1 of public act 04-216, for Equipment, shall not lapse on June 30, 2005, and such funds shall be available for such purpose during the fiscal year ending June 30, 2006.

Sec. 34. (Effective July 1, 2005) During each of the fiscal years ending June 30, 2006, and June 30, 2007, $ 1,000,000 of the federal funds received by the Department of Education, from Part B of the Individuals with Disabilities Education Act (IDEA), shall be transferred to the Department of Mental Retardation, for the Birth-to-Three program, in order to carry out Part B responsibilities consistent with the IDEA.

Sec. 35. (Effective July 1, 2005) (a) Up to $ 200,000 designated for school readiness pursuant to section 29 of public act 03-6 of the June 30 special session, as amended by section 9 of public act 04-254, and section 83 of public act 04-2 of the May special session and available to the Department of Education for school readiness professional development in accordance with subsection (e) of section 10-16p of the general statutes, shall not lapse on June 30, 2005, and shall continue to be available for such purpose during the fiscal year ending June 30, 2006.

(b) The unexpended balance of funds appropriated to the Department of Education, in section 1 of public act 03-1 of the June 30 special session, for Magnet Schools, and carried forward and transferred by subsection (c) of section 28 of public act 04-16, to Other Expenses, for the purpose of moving the Teacher Certification System from the existing Wang system, shall not lapse on June 30, 2005, and shall continue to be available for expenditure for such purpose, during the fiscal year ending June 30, 2006.

(c) The unexpended balance of funds appropriated to the Department of Education, in section 1 of public act 03-1 of the June 30 special session, for the Development of Mastery Exams Grades 4, 6, and 8, and carried forward by section 7 of public act 04-254, shall not lapse on June 30, 2005, but shall continue to be available for expenditure for such purpose during the fiscal year ending June 30, 2006.

(d) The unexpended balance of funds appropriated to the Department of Education, in section 11 of public act 03-1 of the June 30 special session, as amended by section 1 of public act 04-16, for the Development of Mastery Exams Grades 4, 6, and 8, shall not lapse on June 30, 2005, but shall continue to be available for expenditure for such purpose, during the fiscal year ending June 30, 2006.

Sec. 36. (Effective July 1, 2005) All funds appropriated to the Department of Social Services, for the Department of Mental Health and Addiction Services/Medicaid Disproportionate Share, shall be expended by the Department of Social Services in such amounts and at such times as prescribed by the Office of Policy and Management. The Department of Social Services shall make disproportionate share payments to hospitals in the Department of Mental Health and Addiction Services, for operating expenses, and for related fringe benefit expenses. Funds received by the hospitals in the Department of Mental Health and Addiction Services, for fringe benefits, shall be used to reimburse the Comptroller. All other funds received by the hospitals in the Department of Mental Health and Addiction Services shall be deposited to grants - other than federal accounts. All disproportionate share payments not expended in grants - other than federal accounts shall lapse at the end of the fiscal year.

Sec. 37. (Effective July 1, 2005) (a) The unexpended balance of funds appropriated to the Department of Social Services in subsection (a) of section 47 of special act 01-1 of the June special session, and carried forward in subsection (bb) of said section 47, as amended by section 2 of special act 01-1 of the November 15 special session, and subsection (d) of section 37 of public act 03-1 of the June 30 special session, for the Data Warehouse project, shall not lapse on June 30, 2005, and such funds shall continue to be available for expenditure for such purpose during the fiscal years ending June 30, 2006, and June 30, 2007.

(b) The funds appropriated in subsection (a) of section 50 of public act 04-216, for the purposes of the TANF program, and carried forward by subsection (b) of said section, shall not lapse on June 30, 2005 or June 30, 2006, and such funds shall be available for expenditure as provided in subsection (c) of said section during the fiscal years ending June 30, 2006 and June 30, 2007.

(c) The unexpended balance of funds appropriated to the Department of Social Services in section 11 of public act 03-1 of the June 30 special session, as amended by section 1 of public act 04-216, for Vocational Rehabilitation, shall not lapse on June 30, 2005, and such funds shall continue to be available for expenditure for such purpose during the fiscal year ending June 30, 2006.

(d) Up to $ 3,200,000 of the funds appropriated to the Department of Social Services in section 11 of public act 03-1 of the June 30 special session, as amended by section 1 of public act 04-216, for Medicaid, shall not lapse on June 30, 2005, and such funds shall continue to be available for allowable start-up costs related to the KidCare initiative during the fiscal year ending June 30, 2006.

(e) Up to $ 515,600 appropriated to the Department of Social Services, in section 11 of public act 03-1 of the June 30 special session, as amended by section 1 of public act 04-216, for Safety Net Services, shall not lapse on June 30, 2005, and such funds shall be available for the Employment Success Program for the fiscal year ending June 30, 2006.

(f) The unexpended balance of funds appropriated to the Department of Social Services in subsection (a) of section 86 of public act 02-7 of the May 9 special session for purposes of the TANF program, and carried forward in subsection (b) of section 23 of public act 04-216, shall not lapse on June 30, 2005, and such funds shall continue to be available for expenditure for such purpose during the fiscal year ending June 30, 2006, except that of the funds appropriated for the Jobs Funnel program, $ 150,000 shall be made available for the Fatherhood Initiative and the remainder of funds shall be available for the Career Ladders Program.

Sec. 38. (Effective July 1, 2005) (a) For the fiscal years ending June 30, 2006, and June 30, 2007, the Department of Social Services may, in compliance with an advanced planning document approved by the federal Department of Health and Human Services for the procurement of a Medicaid management information system, establish a receivable for the reimbursement anticipated from such project.

(b) For the fiscal years ending June 30, 2006, and June 30, 2007, the Department of Social Services, in compliance with an advanced planning document approved by the federal Department of Health and Human Services for the development of a data warehouse, may establish a receivable for the reimbursement anticipated from such project.

Sec. 39. (Effective July 1, 2005) Notwithstanding the provisions of section 10-183z of the general statutes, the appropriation to the Teachers' Retirement Fund for the fiscal year ending June 30, 2006, and the fiscal year ending June 30, 2007, shall be at the level of the appropriation for such purpose in this act.

Sec. 40. (Effective July 1, 2005) (a) Up to $ 100,000 of the unexpended balance of funds appropriated to the Department of Banking in section 16 of public act 03-1 of the June 30 special session, as amended by section 6 of public act 04-216, for Other Expenses, shall not lapse on June 30, 2005, and such funds shall continue to be available for implementation of a data base information system during the fiscal year ending June 30, 2006.

(b) Up to $ 3,800,000 of the unexpended balance of funds appropriated to the Department of Banking in section 16 of public act 03-1 of the June 30 special session, as amended by section 6 of public act 04-216, for Other Expenses, shall not lapse on June 30, 2005. Of such funds, $ 1,770,425 shall continue to be made available for Personal Services and $ 2,029,575 shall be transferred to Other Expenses for the fiscal year ending June 30, 2006.

Sec. 41. (Effective July 1, 2005) (a) Up to $ 250,000 of the funds appropriated to the Insurance Department in section 17 of public act 03-1 of the June 30 special session, as amended by section 7 of public act 04-216, for Personal Services, shall not lapse on June 30, 2005, and such funds shall be transferred to Other Expenses to be available for consulting services and software upgrades for the fiscal years ending June 30, 2006, and June 30, 2007.

(b) Up to $ 245,000 of the funds appropriated to the Insurance Department in section 17 of public act 03-1 of the June 30 special session, as amended by section 7 of public act 04-216, for Personal Services, shall not lapse on June 30, 2005, and such funds shall be transferred to Other Expenses to be available for the agency's data migration project for the fiscal years ending June 30, 2006, and June 30, 2007.

(c) Up to $ 400,000 appropriated to the Insurance Department in section 17 of public act 03-1 of the June 30 special session, as amended by section 7 of public act 04-216, for Personal Services, shall not lapse on June 30, 2005, and $ 305,000 of such funds shall be made available for Personal Services and $ 95,000 shall be transferred to Indirect Overhead for the fiscal year ending June 30, 2006.

(d) Up to $ 50,000 appropriated to the Office of the Managed Care Ombudsman in section 17 of public act 03-1 of the June 30 special session, as amended by section 7 of public act 04-216, for Other Expenses, shall not lapse on June 30, 2005, and such funds shall be made available for Other Expenses for the fiscal year ending June 30, 2006.

Sec. 42. (Effective July 1, 2005) (a) The sum of $ 500,000 appropriated to the Workers' Compensation Commission in section 19 of public act 03-1 of the June 30 special session, as amended by section 9 of public act 04-216, for Other Expenses, shall not lapse on June 30, 2005, and such funds shall be available for expenditure for such purposes during the fiscal year ending June 30, 2006.

(b) Up to $ 250,000 appropriated to the Workers' Compensation Commission in section 19 of public act 03-1 of the June 30 special session, as amended by section 9 of public act 04-216, for Personal Services, shall not lapse on June 30, 2005, and such funds shall be transferred to Fringe Benefits for the fiscal year ending June 30, 2006.

(c) Up to $ 196,000 appropriated to the Workers' Compensation Commission in section 19 of public act 03-1 of the June 30 special session, as amended by section 9 of public act 04-216, for Indirect Overhead, shall not lapse on June 30, 2005, and such funds shall be transferred to Fringe Benefits for the fiscal year ending June 30, 2006.

Sec. 43. (Effective July 1, 2005) The unexpended balance of funds transferred from the Reserve for Salary Adjustment account in the Special Transportation Fund, to the Department of Motor Vehicles, in section 39 of special act 00-13, and carried forward in subsection (a) of section 34 of special act 01-1 of the June special session, and subsection (a) of section 41 of public act 03-1 of the June 30 special session, for the Commercial Vehicle Information Systems and Networks Project, shall not lapse on June 30, 2005, and such funds shall continue to be available for expenditure for such purpose during the fiscal years ending June 30, 2006, and June 30, 2007.

Sec. 44. (Effective July 1, 2005) Up to $ 702,350 appropriated to the Workers' Compensation Commission in section 19 of public act 03-1 of the June 30 special session, as amended by section 9 of public act 04-216, for Rehabilitative Services, shall not lapse on June 30, 2005, and such funds shall be transferred to Other Expenses, for information technology consultant services and software upgrades, for the fiscal years ending June 30, 2006, and June 30, 2007.

Sec. 45. (Effective July 1, 2005) (a) The unexpended balance of funds appropriated to the Department of Motor Vehicles in section 49 of special act 99-10, and carried forward in subsection (b) of section 34 of special act 01-1 of the June special session and subsection (b) of section 41 of public act 03-1 of the June 30 special session, for the purpose of upgrading the Department of Motor Vehicles' registration and driver license data processing systems, shall not lapse on June 30, 2005, and such funds shall continue to be available for expenditure for such purpose during the fiscal years ending June 30, 2006, and June 30, 2007.

(b) Up to $ 7,000,000 of the unexpended balance appropriated to the Department of Transportation, for Personal Services, in section 12 of public act 03-1 of the June 30 special session, and carried forward and transferred to the Department of Motor Vehicles' Reflective License Plates account by section 33 of public act 04-216, as amended by section 72 of public act 04-2 of the May special session, shall not lapse on June 30, 2005, and such funds shall continue to be available for expenditure for the purpose of upgrading the Department of Motor Vehicles' registration and driver license data processing systems for the fiscal years ending June 30, 2006, and June 30, 2007.

(c) Up to $ 8,500,000 of the unexpended balance appropriated to the State Treasurer, for Debt Service, in section 12 of public act 03-1 of the June 30 special session, and carried forward and transferred to the Department of Motor Vehicles' Reflective License Plates account by section 33 of public act 04-216, as amended by section 72 of public act 04-2 of the May special session, shall not lapse on June 30, 2005, and such funds shall continue to be available for expenditure for the purpose of upgrading the Department of Motor Vehicles' registration and driver license data processing systems for the fiscal years ending June 30, 2006, and June 30, 2007.

Sec. 46. (Effective July 1, 2005) The unexpended balance remaining in the Sales and Services Industries account at the Board of Education and Services for the Blind shall be transferred to the Enhanced Employment Opportunities account at the Board of Education and Services for the Blind and shall be available for such purpose during the fiscal year ending June 30, 2006.

Sec. 47. (Effective July 1, 2005) Up to $ 1,200,000, appropriated to the Department of Education, for School Construction Grants, in subsection (a) of section 47 of special act 01-1 of the June special session, and carried forward by subsections (1) and (2) of said section 47, as amended by subsection (b) of section 43 of public act 03-1 of the June 30 special session, and section 35 of public act 04-216, shall not lapse on June 30, 2005, and such funds shall be transferred to the Transportation of School Children account and shall be available for expenditure for such purpose for the fiscal year ending June 30, 2006.

Sec. 48. (Effective July 1, 2005) Notwithstanding any provision of the general statutes, for the fiscal year ending June 30, 2006, and the fiscal year ending June 30, 2007, the Comptroller shall deposit into the Emergency Spill Response account, established under section 22a-451 of the general statutes, the sum of $ 12,000,000 of the amount received by the state from the tax imposed under chapter 227 of the general statutes.

Sec. 49. (Effective from passage) (a) The following sums are appropriated for the purposes herein specified for the fiscal year ending June 30, 2005:

	GENERAL FUND
		$
	STATE COMPTROLLER
	Personal Services	420,000
	Other Expenses	200,000
	AGENCY TOTAL	620,000

	OFFICE OF POLICY AND MANAGEMENT
	Energy Contingency	8,000,000
	Other Expenses	1,500,000
	Plans of Conservation and Development	100,000
	Contingency Needs	18,000,000
	PAYMENTS TO LOCAL GOVERNMENTS
	P. I. L. O. T. - New Manufacturing Machinery and
	Equipment	10,232,446
	AGENCY TOTAL	37,832,446

	DEPARTMENT OF INFORMATION
	TECHNOLOGY
	Personal Services	250,000
	Other Expenses	150,000
	AGENCY TOTAL	400,000

	DEPARTMENT OF ECONOMIC AND
	COMMUNITY DEVELOPMENT
	PAYMENTS TO LOCAL GOVERNMENTS
	Tax Abatement	3,409,780
	Payment in Lieu of Taxes	4,408,000
	AGENCY TOTAL	7,817,780

	DEPARTMENT OF MENTAL HEALTH AND
	ADDICTION SERVICES
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Grants for Substance Abuse Services	1,385,937
	Grants for Mental Health Services	268,469
	AGENCY TOTAL	1,654,406

	DEPARTMENT OF TRANSPORTATION
	Transportation Strategy Board	4,600,000
	PAYMENTS TO LOCAL GOVERNMENTS
	Town Aid Road Grants	16,000,000
	AGENCY TOTAL	20,600,000

	DEPARTMENT OF SOCIAL SERVICES
	HUSKY Program	2,150,000
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Medicaid	58,850,000
	AGENCY TOTAL	61,000,000

	DEPARTMENT OF EDUCATION
	Other Expenses	1,000,000
	Parish Hill Accreditation	100,000
	Bridgeport Public Schools Audit	250,000
	PAYMENTS TO LOCAL GOVERNMENTS
	Education Equalization Grants	57,298,548
	Priority School Districts	13,951,452
	Excess Cost - Student	8,750,000
	Magnet Schools	2,000,000
	AGENCY TOTAL	83,350,000

	DEPARTMENT OF HIGHER EDUCATION
	WCSU Greek Chair	500,000
	Higher Education Matching Grant Fund	4,000,000
	AGENCY TOTAL	4,500,000

	TEACHERS' RETIREMENT BOARD
	Other Expenses	130,000
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Retirement Contributions	100,000,000
	AGENCY TOTAL	100,130,000

	DEBT SERVICE - STATE TREASURER
	Debt Service	137,700,000

	RESERVE FOR SALARY ADJUSTMENTS
	Reserve for Salary Adjustments	65,069,278

	MISCELLANEOUS APPROPRIATIONS
	ADMINISTERED BY THE COMPTROLLER

	STATE COMPTROLLER - MISCELLANEOUS
	PAYMENTS TO LOCAL GOVERNMENTS
	Reimbursement to Towns for Loss of Taxes on
	State Property	10,704,000
	Reimbursements to Towns for Loss of Taxes on
	Private Tax-Exempt Property	10,600,000
	Grants to Towns	4,800,000
	AGENCY TOTAL	26,104,000

	TOTAL	26,104,000
	MISCELLANEOUS APPROPRIATIONS
	ADMINISTERED BY THE COMPTROLLER


	TOTAL	546,777,910
	GENERAL FUND

(b) After the accounts for the General Fund have been closed for the fiscal year ending June 30, 2005, if the Comptroller determines that the amount of unappropriated surplus in said fund, after any amounts required by provision of law to be transferred for other purposes have been deducted, is insufficient to provide for the transfer to the Budget Reserve Fund in the amount of $ 76,000,000, the Secretary of the Office of Policy and Management shall reduce each appropriation of $ 500,000 or more in subsection (a) of this section by the same percentage to allow such transfer to be made. The provisions of this subsection shall not apply to appropriations for managed care organizations and economic recovery notes.

(c) Except as provided in subsections (d) to (y), inclusive, of this section, funds appropriated in subsection (a) of this section shall not lapse on June 30, 2005, and shall continue to be available for expenditure during the fiscal years ending June 30, 2006, and June 30, 2007.

(d) Funds appropriated to the Office of Policy and Management in subsection (a) of this section, for Contingency Needs, shall not lapse on June 30, 2005, and shall continue to be available for expenditure for such purpose as follows: The sum of $ 10,000,000 shall be available during the fiscal year ending June 30, 2006; the sum of $ 8,000,000 shall be available during the fiscal year ending June 30, 2007. The Secretary of the Office of Policy and Management is authorized to expend such amounts for special projects.

(e) Funds appropriated to the Office of Policy and Management in subsection (a) of this section, for P. I. L. O. T. - New Manufacturing Machinery and Equipment, shall not lapse on June 30, 2005, and shall continue to be available for expenditure for such purpose as follows: The sum of $ 4,569,640 shall be available during the fiscal year ending June 30, 2006; the sum of $ 5,662,806 shall be available during the fiscal year ending June 30, 2007.

(f) Funds appropriated to the Department of Economic and Community Development in subsection (a) of this section, for Tax Abatement, shall not lapse on June 30, 2005, and shall continue to be available for expenditure for such purpose as follows: The sum of $ 1,704,890 shall be available during the fiscal year ending June 30, 2006; the sum of $ 1,704,890 shall be available during the fiscal year ending June 30, 2007.

(g) Funds appropriated to the Department of Economic and Community Development in subsection (a) of this section, for Payment in Lieu of Taxes, shall not lapse on June 30, 2005, and shall continue to be available for expenditure for such purpose as follows: The sum of $ 2,204,000 shall be available during the fiscal year ending June 30, 2006; the sum of $ 2,204,000 shall be available during the fiscal year ending June 30, 2007.

(h) Funds appropriated to the Department of Mental Health and Addiction Services in subsection (a) of this section, for Grants for Substance Abuse Services, shall not lapse on June 30, 2005 and shall be available for expenditure for such purpose as follows: The sum of $ 692,969 shall be available during the fiscal year ending June 30, 2006; the sum of $ 692,969 shall be available during the fiscal year ending June 30, 2007.

(i) Funds appropriated to the Department of Mental Health and Addiction Services in subsection (a) of this section, for Grants for Mental Health Services, shall not lapse on June 30, 2005 and shall be available for expenditure for such purpose as follows: The sum of $ 134,235 shall be available during the fiscal year ending June 30, 2006; the sum of $ 134,235 shall be available during the fiscal year ending June 30, 2007.

(j) Funds appropriated to the Department of Transportation in subsection (a) of this section, for Transportation Strategy Board, shall not lapse on June 30, 2005, and shall be transferred to the Special Transportation Fund, Department of Transportation, for Transportation Strategy Board, and shall be available for expenditure for such purpose as follows: The sum of $ 2,300,000 shall be available during the fiscal year ending June 30, 2006; the sum of $ 2,300,000 shall be available during the fiscal year ending June 30, 2007.

(k) Funds appropriated to the Department of Transportation in subsection (a) of this section, for Town Aid Road Grants, shall not lapse on June 30, 2005, and shall be transferred to the Special Transportation Fund, Department of Transportation, for Town Aid Road Grants, and shall be available for expenditure for such purpose as follows: The sum of $ 8,000,000 shall be available during the fiscal year ending June 30, 2006; the sum of $ 8,000,000 shall be available during the fiscal year ending June 30, 2007.

(l) Funds appropriated to the Department of Social Services in subsection (a) of this section, for HUSKY Program, shall not lapse on June 30, 2005, and shall continue to available for expenditure for such purpose as follows: The sum of $ 2,150,000 shall be available during the fiscal year ending June 30, 2006.

(m) Funds appropriated to the Department of Social Services in subsection (a) of this section, for Medicaid, shall not lapse on June 30, 2005, and shall continue to be available for expenditure for such purpose as follows: The sum of $ 54,650,000 shall be available during the fiscal year ending June 30, 2006; the sum of $ 4,200,000 shall be available during the fiscal year ending June 30, 2007.

(n) Funds appropriated to the Department of Education in subsection (a) of this section, for Other Expenses, shall not lapse on June 30, 2005, and shall continue to be available for expenditure for such purpose as follows: The sum of $ 327,500 shall be available during the fiscal year ending June 30, 2006; the sum of $ 672,500 shall be available during the fiscal year ending June 30, 2007.

(o) Funds appropriated to the Department of Education in subsection (a) of this section, for Education Equalization Grants, shall not lapse on June 30, 2005, and shall continue to available for expenditure for such purpose as follows: The sum of $ 25,130,942 shall be available during the fiscal year ending June 30, 2006; the sum of $ 32,167,606 shall be available during the fiscal year ending June 30, 2007.

(p) Funds appropriated to the Department of Education in subsection (a) of this section, for Priority School Districts shall not lapse on June 30, 2005, and shall continue to available for expenditure for such purpose as follows: The sum of $ 6,119,058 shall be available during the fiscal year ending June 30, 2006; the sum of $ 7,832,394 shall be available during the fiscal year ending June 30, 2007.

(q) Funds appropriated to the Department of Education in subsection (a) of this section, for Excess Cost - Student shall not lapse on June 30, 2005, and shall continue to available for expenditure for such purpose as follows: The sum of $ 8,750,000 shall be available during the fiscal year ending June 30, 2006.

(r) Funds appropriated to the Department of Education in subsection (a) of this section, for Magnet Schools, shall not lapse on June 30, 2005, and shall continue to available for expenditure for such purpose as follows: The sum of $ 1,000,000 shall be available during the fiscal year ending June 30, 2006; the sum of $ 1,000,000 shall be available during the fiscal year ending June 30, 2007.

(s) Funds appropriated to the Department of Higher Education in subsection (a) of this section, for Higher Education Matching Grant Fund, shall not lapse on June 30, 2005, and shall continue to be available for expenditure for such purpose as follows: The sum of $ 2,000,000 shall be available during the fiscal year ending June 30, 2006; the sum of $ 2,000,000 shall be available during the fiscal year ending June 30, 2007.

(t) Funds appropriated to Debt Service - State Treasurer in subsection (a) of this section, for Debt Service, shall not lapse on June 30, 2005, and shall continue to be available for expenditure for such purpose as follows: The sum of $ 70,100,000 shall be available during the fiscal year ending June 30, 2006; the sum of $ 67,600,000 shall be available during the fiscal year ending June 30, 2007.

(u) The sum of $ 8,019,278 appropriated to Reserve for Salary Adjustments in subsection (a) of this section, for Reserve for Salary Adjustments, shall not lapse on June 30, 2005, and shall be transferred to the Special Transportation Fund, Reserve for Salary Adjustments, for Reserve for Salary Adjustments, and shall be available for expenditure for such purpose during the fiscal years ending June 30, 2006, and June 30, 2007.

(v) The Office of Policy and Management may transfer funds appropriated to Reserve for Salary Adjustments in subsection (a) of this section, for Reserve for Salary Adjustments, to the Department of Banking, Insurance Department, Department of Public Utility Control, Office of Consumer Counsel, and Workers' Compensation Commission, for employee accrual costs related to the Early Retirement Incentive Program.

(w) Funds appropriated to State Comptroller - Miscellaneous in subsection (a) of this section, for Reimbursement to Towns for Loss of Taxes on State Property, shall not lapse on June 30, 2005, and shall continue to be available for expenditure for such purpose as follows: The sum of $ 5,352,000 shall be available during the fiscal year ending June 30, 2006; the sum of $ 5,352,000 shall be available during the fiscal year ending June 30, 2007.

(x) Funds appropriated to State Comptroller - Miscellaneous in subsection (a) of this section, for Reimbursement to Towns for Loss of Taxes on Private Tax-Exempt Property, shall not lapse on June 30, 2005, and shall continue to be available for expenditure for such purpose as follows: The sum of $ 5,300,000 shall be available during the fiscal year ending June 30, 2006; the sum of $ 5,300,000 shall be available during the fiscal year ending June 30, 2007.

(y) Funds appropriated to State Comptroller - Miscellaneous in subsection (a) of this section, for Grants to Towns, shall not lapse on June 30, 2005, and shall be transferred to the Mashantucket Pequot and Mohegan Fund, State Comptroller - Miscellaneous, for Grants to Towns, and shall be available for expenditure for such purpose as follows: The sum of $ 4,800,000 shall be available during the fiscal year ending June 30, 2007.

Sec. 50. (Effective July 1, 2005) Notwithstanding the provisions of section 4-30a of the general statutes, after the accounts for the fiscal year ending June 30, 2005, have been closed, if the Comptroller determines that there exists an unappropriated surplus in the General Fund greater than $ 76,000,000, after any amounts required by provision of law to be transferred for other purposes have been deducted, the amount of such surplus in excess of $ 76,000,000, but not to exceed $ 15,851,490 of such surplus shall be deemed to be appropriated for private provider increases for the period from July 1, 2005, to September 30, 2005, inclusive.

Sec. 51. (Effective July 1, 2005) (a) Up to $ 300,000 appropriated to the Department of Public Works, for the fiscal year ending June 30, 2005, for Rents and Moving, shall not lapse on June 30, 2005, and such funds shall continue to be available for expenditure for such purpose during the fiscal year ending June 30, 2006.

(b) Up to $ 90,000 of the unexpended balance of funds appropriated to the Department of Mental Health and Addiction Services, in section 11 of public act 03-1 of the June 30 special session, as amended by section 1 of public act 04-216, for Housing Supports and Services, shall not lapse on June 30, 2005, and such funds shall continue to be available for social worker support at Common Ground in Willimantic, during the fiscal year ending June 30, 2007.

(c) The unexpended balance of the funds appropriated to the Judicial Department in section 12 of public act 03-1 of the June 30 special session, as amended by section 2 of public act 04-216, for Juvenile Alternative Incarceration, shall not lapse on June 30, 2005, and such funds shall continue to be made available for such purpose for the fiscal year ending June 30, 2006 and June 30, 2007.

Sec. 52. (Effective July 1, 2005) Notwithstanding the provisions of subsection (c) of section 12-20a of the general statutes, the amount of the grant payable to any municipality for the fiscal year ending June 30, 2006, under the provisions of subsection (b) of said section 12-20a with respect to a campus of the United States Department of Veterans Affairs Connecticut Healthcare Systems shall be 10% of the amount payable in accordance with subsection (b) of said section 12-20a.

Sec. 53. (Effective July 1, 2005) Notwithstanding the provisions of section 12-818 of the general statutes, for the fiscal year ending June 30, 2006, the Connecticut Lottery Corporation shall transfer an additional $ 500,000 of the revenue received from the sale of lottery tickets as follows: (1) The sum of $ 200,000 to the Department of Education for gambling awareness education, and (2) the sum of $ 300,000 to the chronic gamblers treatment and rehabilitation account established pursuant to section 17a-713 of the general statutes, for the prevention, treatment and rehabilitation of chronic gamblers in the state.

Sec. 54. (Effective July 1, 2005) Notwithstanding the provisions of section 4-28e of the general statutes, the sum of $ 575,000 shall be transferred from the Tobacco and Health Trust Fund as follows: To the Department of Public Health (1) the sum of $ 500,000 for the Easy Breathing Program, and (2) the sum of $ 75,000 for Asthma Education and Awareness Programs.

Sec. 55. (Effective July 1, 2005) (a) Up to $ 500,000 made available to the Department of Mental Health and Addiction Services, for the fiscal year ending June 30, 2005, for the Pre-Trial Alcohol and Substance Abuse Program, shall be available for Regional Action Councils during the fiscal year ending June 30, 2006.

(b) Up to $ 500,000 made available to the Department of Mental Health and Addiction Services, for the fiscal year ending June 30, 2006, for the Pre-Trial Alcohol and Substance Abuse Program, shall be available for Regional Action Councils during the fiscal year ending June 30, 2007.

Sec. 56. (Effective July 1, 2005) Up to $ 250,000 of the unexpended balance of funds appropriated to Legislative Management, for the fiscal year ending June 30, 2005, shall not lapse on June 30, 2005, and such funds shall continue to be available for expenditure during the fiscal year ending June 30, 2006.

Sec. 57. (Effective July 1, 2005) (a) Up to $ 500,000 appropriated to the Judicial Department, for the fiscal year ending June 30, 2005, for the Building Bridges Program, shall not lapse on June 30, 2005, and such funds shall be transferred and shall be available for expenditure during the fiscal year ending June 30, 2006 as follows: To the Department of Mental Retardation for a pilot program for autism services, $ 250,000; to the Department of Environmental Protection for state park services, $ 250,000.

(b) Up to $ 35,000 appropriated to the Judicial Department, for the fiscal year ending June 30, 2005, for the Children in Placement Program, shall not lapse on June 30, 2005, and such funds shall continue to be available for expenditure for such purpose during the fiscal year ending June 30, 2006.

Sec. 58. (Effective from passage) (a) The following amounts appropriated in section 11 of public act 03-1 of the June 30 special session, as amended by section 1 of public act 04-216, shall not lapse on June 30, 2005, and shall continue to be available for expenditure during the fiscal year ending June 30, 2006:

	GENERAL FUND
		$

	SECRETARY OF THE STATE
	Personal Services	65,565
	Other Expenses	36,303
	AGENCY TOTAL	101,868

	JUDICIAL SELECTION COMMISSION
	Personal Services	1,000

	STATE PROPERTIES REVIEW BOARD
	Personal Services	37,000
	Other Expenses	5,312
	AGENCY TOTAL	42,312

	STATE TREASURER
	Personal Services	79,864
	Other Expenses	15,079
	AGENCY TOTAL	94,943

	STATE COMPTROLLER
	Personal Services	131,317

	DEPARTMENT OF REVENUE SERVICES
	Personal Services	364,651
	Other Expenses	1,144,139
	AGENCY TOTAL	1,508,790

	DIVISION OF SPECIAL REVENUE
	Personal Services	140,963
	Other Expenses	98,871
	AGENCY TOTAL	239,834

	STATE INSURANCE AND RISK
	MANAGEMENT BOARD
	Other Expenses	556,390

	OFFICE OF POLICY AND MANAGEMENT
	Personal Services	497,854
	Other Expenses	70,632
	AGENCY TOTAL	568,486

	OFFICE OF WORKFORCE
	COMPETITIVENESS
	Personal Services	33,545
	Other Expenses	15,955
	AGENCY TOTAL	49,500

	DEPARTMENT OF ADMINISTRATIVE
	SERVICES
	Personal Services	591,935
	Other Expenses	81,799
	AGENCY TOTAL	673,734

	DEPARTMENT OF INFORMATION
	TECHNOLOGY
	Personal Services	2,203,701
	Other Expenses	230,599
	AGENCY TOTAL	2,434,300

	DEPARTMENT OF PUBLIC WORKS
	Personal Services	50,046

	ATTORNEY GENERAL
	Personal Services	1,020,298
	Other Expenses	74,978
	AGENCY TOTAL	1,095,276

	OFFICE OF THE CLAIMS COMMISSIONER
	Personal Services	15,000
	Other Expenses	15,000
	AGENCY TOTAL	30,000

	DIVISION OF CRIMINAL JUSTICE
	Personal Services	554,152
	Other Expenses	116,464
	AGENCY TOTAL	670,616

	STATE MARSHAL COMMISSION
	Personal Services	40,000
	Other Expenses	4,809
	AGENCY TOTAL	44,809

	POLICE OFFICER STANDARDS AND
	TRAINING COUNCIL
	Other Expenses	35,190

	MILITARY DEPARTMENT
	Personal Services	31,080
	Other Expenses	74,889
	AGENCY TOTAL	105,969

	COMMISSION ON FIRE PREVENTION AND
	CONTROL
	Personal Services	13,107
	Other Expenses	27,574
	AGENCY TOTAL	40,681

	DEPARTMENT OF CONSUMER
	PROTECTION
	Personal Services	73,926
	Other Expenses	50,315
	AGENCY TOTAL	124,241

	LABOR DEPARTMENT
	Personal Services	109,496
	Other Expenses	36,230
	AGENCY TOTAL	145,726

	OFFICE OF VICTIM ADVOCATE
	Personal Services	3,500
	Other Expenses	476
	AGENCY TOTAL	3,976

	COMMISSION ON HUMAN RIGHTS AND
	OPPORTUNITIES
	Personal Services	449,305
	Other Expenses	27,540
	AGENCY TOTAL	476,845

	OFFICE OF PROTECTION AND ADVOCACY
	FOR PERSONS WITH DISABILITIES
	Personal Services	52,389
	Other Expenses	13,800
	AGENCY TOTAL	66,189

	DEPARTMENT OF AGRICULTURE
	Personal Services	204,958
	Other Expenses	23,819
	AGENCY TOTAL	228,777

	DEPARTMENT OF ENVIRONMENTAL
	PROTECTION
	Personal Services	247,696
	Other Expenses	106,952
	AGENCY TOTAL	354,648

	COMMISSION ON CULTURE AND TOURISM
	Personal Services	228,993
	Other Expenses	31,042
	AGENCY TOTAL	260,035

	DEPARTMENT OF ECONOMIC AND
	COMMUNITY DEVELOPMENT
	Personal Services	100,705
	Other Expenses	78,315
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Subsidized Assisted Living Demonstration	348,300
	AGENCY TOTAL	527,320

	AGRICULTURAL EXPERIMENT STATION
	Personal Services	78,665
	Other Expenses	18,515
	AGENCY TOTAL	97,180

	DEPARTMENT OF PUBLIC HEALTH
	Personal Services	816,775
	Other Expenses	202,789
	AGENCY TOTAL	1,019,564

	OFFICE OF HEALTH CARE ACCESS
	Personal Services	15,157
	Other Expenses	9,531
	AGENCY TOTAL	24,688

	OFFICE OF THE CHIEF MEDICAL
	EXAMINER
	Personal Services	30,507
	Other Expenses	20,621
	Medicolegal Investigations	200,000
	AGENCY TOTAL	251,128

	DEPARTMENT OF MENTAL RETARDATION
	Personal Services	2,224,536

	DEPARTMENT OF MENTAL HEALTH AND
	ADDICTION SERVICES
	Personal Services	1,241,713
	Special Populations	300,000
	AGENCY TOTAL	1,541,713

	DEPARTMENT OF SOCIAL SERVICES
	Personal Services	749,857
	Other Expenses	2,677,803
	AGENCY TOTAL	3,427,660

	DEPARTMENT OF EDUCATION
	Personal Services	3,181,755
	Other Expenses	63,464
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Omnibus Education Grants State Supported	200,000
	Schools
	Charter Schools	1,900,000
	PAYMENTS TO LOCAL GOVERNMENTS
	Priority School Districts – School Readiness	1,000,000
	OPEN Choice Program	1,000,000
	AGENCY TOTAL	7,345,219

	BOARD OF EDUCATION AND SERVICES
	FOR THE BLIND
	Personal Services	233,685
	Other Expenses	43,107
	AGENCY TOTAL	276,792

	COMMISSION ON THE DEAF AND
	HEARING IMPAIRED
	Personal Services	156,287
	Other Expenses	5,106
	AGENCY TOTAL	161,393

	STATE LIBRARY
	Personal Services	39,896
	Other Expenses	31,028
	AGENCY TOTAL	70,924

	DEPARTMENT OF HIGHER EDUCATION
	Personal Services	36,005
	Other Expenses	13,831
	Minority Teacher Incentive Program	31,374
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Connecticut Aid to Charter Oak	12,180
	AGENCY TOTAL	93,390

	TEACHERS' RETIREMENT BOARD
	Personal Services	9,517
	Other Expenses	24,406
	AGENCY TOTAL	33,923

	DEPARTMENT OF CORRECTION
	Workers' Compensation Claims	2,000,000
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Community Support Services	1,500,000
	AGENCY TOTAL	3,500,000

	JUDICIAL DEPARTMENT
	Personal Services	1,455,390
	Other Expenses	1,927,290
	AGENCY TOTAL	3,382,680

	PUBLIC DEFENDER SERVICES COMMISSION
	Personal Services	216,330
	Other Expenses	52,852
	AGENCY TOTAL	269,182

	WORKERS' COMPENSATION CLAIMS –
	DEPARTMENT OF ADMINISTRATIVE
	SERVICES
	Workers' Compensation Claims	1,200,000

	MISCELLANEOUS APPROPRIATIONS
	ADMINISTERED BY THE COMPTROLLER

	STATE COMPTROLLER - FRINGE BENEFITS
	Higher Education Alternative
	Retirement System	1,500,000
	Pensions and Retirement – Other
	Statutory	50,000
	State Employees Health Services
	Cost	20,000,000
	AGENCY TOTAL	21,550,000

	TOTAL	21,550,000
	MISCELLANEOUS APPROPRIATIONS
	ADMINISTERED BY THE COMPTROLLER


	TOTAL –	57,132,790
	GENERAL FUND

(b) The sum of $ 70,000 of the amount carried forward in the Department of Administrative Services for Personal Services in subsection (a) of this section shall be transferred to the Other Expenses account in the Police Officer Standards and Training Council and such funds shall be available for expenditure for such purpose in the fiscal year ending June 30, 2006.

(c) The sum of $ 400,000 of the amount carried forward in the Department of Administrative Services for Personal Services in subsection (a) of this section shall be transferred within the General Fund to the Workers' Compensation Claims account administered by the Department of Administrative Services and such funds shall be available for expenditure for such purpose in the fiscal year ending June 30, 2006.

Sec. 59. (Effective from passage) (a) The following sums are appropriated for the purposes herein specified for the fiscal year ending June 30, 2005:

	GENERAL FUND

		$

	ETHICS COMMISSION
	Lobbyist Electronic Filing Program	22,000

	OFFICE OF POLICY AND MANAGEMENT
	Energy Contingency	10,000,000

	DEPARTMENT OF VETERANS' AFFAIRS
	Personal Services	850,000
	Other Expenses	1,114,000
	AGENCY TOTAL	1,964,000

	DEPARTMENT OF INFORMATION
	TECHNOLOGY
	Personal Services	1,187,000

	DEPARTMENT OF PUBLIC WORKS
	Other Expenses	2,500,000

	DEPARTMENT OF PUBLIC SAFETY
	Personal Services	6,450,000

	OFFICE OF THE CHILD ADVOCATE
	Other Expenses	70,000

	DEPARTMENT OF PUBLIC HEALTH
	Personal Services	1,753,500

	DEPARTMENT OF MENTAL RETARDATION
	Personal Services	6,200,000
	Workers' Compensation Claims	1,200,000
	Employment Opportunity and Day Services	200,000
	AGENCY TOTAL	7,600,000

	DEPARTMENT OF MENTAL HEALTH AND
	ADDICTION SERVICES
	Personal Services	5,575,000
	Other Expenses	200,000
	AGENCY TOTAL	5,775,000

	DEPARTMENT OF CORRECTION
	Personal Services	25,200,000
	Other Expenses	1,000,000
	Inmate Medical	2,300,000
	AGENCY TOTAL	28,500,000

	DEPARTMENT OF CHILDREN AND FAMILIES
	Personal Services	2,000,000
	Other Expenses	1,000,000
	Emergency Needs	2,300,000
	Juvenile Justice Outreach Services	580,000
	No Nexus Special Education	1,000,000
	Board and Care for Children - Residential	4,000,000
	Individualized Family Supports	945,000
	AGENCY TOTAL	11,825,000

	PUBLIC DEFENDER SERVICES COMMISSION
	Personal Services	500,000
	Special Public Defender – Non-Contractual	400,000
	Expert Witnesses	100,000
	AGENCY TOTAL	1,000,000

	TOTAL -	78,646,500
	GENERAL FUND


	SPECIAL TRANSPORTATION FUND

	DEPARTMENT OF TRANSPORTATION
	Personal Services	2,400,000
	Other Expenses	800,000
	Handicapped Access Program	600,000
	Rail Operations	5,000,000
	AGENCY TOTAL	8,800,000

	STATE COMPTROLLER - FRINGE BENEFITS
	State Employees Health Service Cost	700,000

	TOTAL -	9,500,000
	SPECIAL TRANSPORTATION FUND

(b) The unexpended balance of the funds appropriated to the State Ethics Commission, in section 11 of public act 03-1 of the June 30 special session, as amended by section 1 of public act 04-216, for the Lobbyist Electronic Filing Program, shall not lapse on June 30, 2005, and such funds shall continue to be made available for such purpose for the fiscal year ending June 30, 2006.

(c) The sum of $ 36,000 appropriated to the State Marshal Commission in section 11 of public act 03-1 of the June 30 special session, as amended by section 1 of public act 04-216, for Personal Services, shall not lapse on June 30, 2005, and $ 16,000 of such funds shall be available for expenditure during the fiscal year ending June 30, 2006, and $ 20,000 of such funds shall be available for expenditure during the fiscal year ending June 30, 2007.

(d) Up to $ 1,250,000 of the funds appropriated to the Department of Correction in section 11 of public act 03-1 of the June 30 special session, as amended by section 1 of public act 04-216 and section 17 of public act 04-2, May 2004 special session, for Other Expenses, shall not lapse on June 30, 2005, and such funds shall be available for expenditure for the cost of mental health assessments, during the fiscal year ending June 30, 2006.

(e) Up to $ 800,000 of the funds appropriated to the Department of Correction in section 11 of public act 03-1 of the June 30 special session, as amended by section 1 of public act 04-216, for Workers’ Compensation Claims, shall not lapse on June 30, 2005, and such funds shall be available for expenditure on stipulated agreements, during the fiscal year ending June 30, 2006.

(f) The unexpended balance of funds appropriated to the Department of Correction in subsection (a) of section 47 of special act 01-1 of the June special session, as amended by section 2 of special act 01-1 of the November 15 special session, carried forward pursuant to subsection (c) of section 4-85 of the general statutes, and carried forward by section 40(b) of public act 03-1 of the June 30 special session, for Inmate Tracking System, shall not lapse on June 30, 2005, and such funds shall continue to be available for expenditure for such purpose during the fiscal year ending June 30, 2006.

(g) The unexpended balance of the funds appropriated to the Department of Public Safety, in section 11 of public act 03-1 of the June 30 special session, as amended by section 1 of public act 04-216, for Workers' Compensation Claims, shall not lapse on June 30, 2005, and such funds shall continue to be made available for such purpose for the fiscal year ending June 30, 2006.

(h) Up to $ 25,000 of the unexpended balance of funds appropriated to the Teachers' Retirement Board in section 11 of public act 03-1 of the June 30 special session, as amended by section 1 of public act 04-216, for Retirees Health Service Cost, shall not lapse on June 30, 2005, and such funds shall continue to be available for the dental vendor contract during the fiscal year ending June 30, 2006.

Sec. 60. (Effective July 1, 2005) (a) Any appropriation or portion thereof, made to the Department of Veterans' Affairs in sections 1 and 11 of this act, may be transferred by the Secretary of the Office of Policy and Management to the Department of Social Services/Disproportionate Share account for the purposes of maximizing federal reimbursement.

(b) Notwithstanding the provisions of section 10a-22u of the general statutes, the amount of funds available to the Department of Higher Education, for expenditure from the student protection account, shall be $ 220,000 for the fiscal year ending June 30, 2006, and $ 224,000 for the fiscal year ending June 30, 2007.

(c) The Commissioner of Administrative Services, in consultation with the Secretary of the Office of Policy and Management, shall develop a plan for the Department of Administrative Services to provide personnel, payroll, affirmative action and business office functions of state agencies. All executive branch state agencies may be considered in the development of this plan, but the specific agencies to be included shall be determined by the Commissioner of Administrative Services in consultation with the Secretary of the Office of Policy and Management. The personnel, payroll, affirmative action and business office functions of such agencies shall be merged and consolidated within the Department of Administrative Services.

(d) Notwithstanding the provisions of subsections (a) to (d), inclusive, of section 4-85 of the general statutes, the Governor may, with the approval of the Finance Advisory Committee, modify or reduce requisitions for allotments, revise to total number of positions which may be filled by any state agency during the fiscal years ending June 30, 2006, and June 30, 2007, and transfer funds and positions to the Department of Administrative Services, in order to consolidate personnel, payroll, affirmative action and business office functions as determined by subsection (c) of this section. In the event there are filled positions in excess of the work requirements resulting from the efficiencies created from the merger, individuals will be transferred to funded vacancies in other agencies in the same or comparable classifications.

(e) Effective upon receipt of all the necessary federal approvals to implement a nursing home provider tax and increase nursing home rates related to such provider tax, the Secretary of the Office of Policy and Management shall (1) inform the Commissioner of Social Services that the commissioner shall implement rate increases for the fiscal year ending June 30, 2006, in accordance with the provisions of state law, for residential care homes, home health services, home care waiver services, state-funded home care, intermediate care facilities for the mentally retarded, personal care attendants and assisted living services agencies, and (2) inform the Commissioners of Mental Health and Addiction Services, Mental Retardation, Children and Families and Correction, the executive director of the Children's Trust Fund, and the chief court administrator of the Judicial Department that they shall implement a cost-of-living adjustment for private providers of grant funded programs in those departments.

Sec. 61. Section 22 of public act 04-216 is repealed and the following is substituted in lieu thereof (Effective from passage):

Notwithstanding any provision of the general statutes, for the fiscal year ending June 30, 2005, $ 500,000 of the balance of the Tobacco and Health Trust Fund shall be transferred to the Children's Health Initiative account in the Department of Public Health, for the Easy Breathing Program, $ 100,000 of the balance of said fund shall be transferred to the Department of Mental Retardation, for the Best Buddies Program, and [the remaining] $15,000 of the balance of said fund shall be transferred to the Department of Public Health, for the Quit Line.

Sec. 62. Subsection (b) of section 12-214 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to income years commencing on or after January 1, 2006):

(b) (1) With respect to income years commencing on or after January 1, 1989, and prior to January 1, 1992, any company subject to the tax imposed in accordance with subsection (a) of this section shall pay, for each such income year, an additional tax in an amount equal to twenty per cent of the tax calculated under said subsection (a) for such income year, without reduction of the tax so calculated by the amount of any credit against such tax. The additional amount of tax determined under this subsection for any income year shall constitute a part of the tax imposed by the provisions of said subsection (a) and shall become due and be paid, collected and enforced as provided in this chapter.

(2) With respect to income years commencing on or after January 1, 1992, and prior to January 1, 1993, any company subject to the tax imposed in accordance with subsection (a) of this section shall pay, for each such income year, an additional tax in an amount equal to ten per cent of the tax calculated under said subsection (a) for such income year, without reduction of the tax so calculated by the amount of any credit against such tax. The additional amount of tax determined under this subsection for any income year shall constitute a part of the tax imposed by the provisions of said subsection (a) and shall become due and be paid, collected and enforced as provided in this chapter.

(3) With respect to income years commencing on or after January 1, 2003, and prior to January 1, 2004, any company subject to the tax imposed in accordance with subsection (a) of this section shall pay, for each such income year, an additional tax in an amount equal to twenty per cent of the tax calculated under said subsection (a) [or section 91 of public act 03-1 of the June 30 special session*,] for such income year, without reduction of the tax so calculated by the amount of any credit against such tax. The additional amount of tax determined under this subsection for any income year shall constitute a part of the tax imposed by the provisions of said subsection (a) and shall become due and be paid, collected and enforced as provided in this chapter.

(4) With respect to income years commencing on or after January 1, 2004, and prior to January 1, 2005, any company subject to the tax imposed in accordance with subsection (a) of this section shall pay, for each such income year, an additional tax in an amount equal to twenty-five per cent of the tax calculated under said subsection (a) [or section 91 of public act 03-1 of the June 30 special session*,] for such income year, without reduction of the tax so calculated by the amount of any credit against such tax, except that any company that pays the minimum tax of two hundred fifty dollars under section 12-219, as amended by this act, or 12-223c for such income year shall not be subject to the additional tax imposed by this subdivision. The additional amount of tax determined under this subdivision for any income year shall constitute a part of the tax imposed by the provisions of said subsection (a) and shall become due and be paid, collected and enforced as provided in this chapter.

(5) With respect to income years commencing on or after January 1, 2006, and prior to January 1, 2007, any company subject to the tax imposed in accordance with subsection (a) of this section shall pay, except when the tax so calculated is equal to two hundred fifty dollars, for each such income year, an additional tax in an amount equal to twenty per cent of the tax calculated under said subsection (a) for such income year, without reduction of the tax so calculated by the amount of any credit against such tax. The additional amount of tax determined under this subsection for any income year shall constitute a part of the tax imposed by the provisions of said subsection (a) and shall become due and be paid, collected and enforced as provided in this chapter.

(6) With respect to income years commencing on or after January 1, 2007, and prior to January 1, 2008, any company subject to the tax imposed in accordance with subsection (a) of this section shall pay, except when the tax so calculated is equal to two hundred fifty dollars, for each such income year, an additional tax in an amount equal to fifteen per cent of the tax calculated under said subsection (a) for such income year, without reduction of the tax so calculated by the amount of any credit against such tax. The additional amount of tax determined under this subsection for any income year shall constitute a part of the tax imposed by the provisions of said subsection (a) and shall become due and be paid, collected and enforced as provided in this chapter.

Sec. 63. Subsection (b) of section 12-219 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to income years commencing on or after January 1, 2006):

(b) (1) With respect to income years commencing on or after January 1, 1989, and prior to January 1, 1992, the additional tax imposed on any company and calculated in accordance with subsection (a) of this section shall, for each such income year, except when the tax so calculated is equal to two hundred fifty dollars, be increased by adding thereto an amount equal to twenty per cent of the additional tax so calculated for such income year, without reduction of the additional tax so calculated by the amount of any credit against such tax. The increased amount of tax payable by any company under this section, as determined in accordance with this subsection, shall become due and be paid, collected and enforced as provided in this chapter.

(2) With respect to income years commencing on or after January 1, 1992, and prior to January 1, 1993, the additional tax imposed on any company and calculated in accordance with subsection (a) of this section shall, for each such income year, except when the tax so calculated is equal to two hundred fifty dollars, be increased by adding thereto an amount equal to ten per cent of the additional tax so calculated for such income year, without reduction of the tax so calculated by the amount of any credit against such tax. The increased amount of tax payable by any company under this section, as determined in accordance with this subsection, shall become due and be paid, collected and enforced as provided in this chapter.

(3) With respect to income years commencing on or after January 1, 2003, and prior to January 1, 2004, the additional tax imposed on any company and calculated in accordance with subsection (a) of this section [or section 91 of public act 03-1 of the June 30 special session*,] shall, for each such income year, be increased by adding thereto an amount equal to twenty per cent of the additional tax so calculated for such income year, without reduction of the tax so calculated by the amount of any credit against such tax. The increased amount of tax payable by any company under this section, as determined in accordance with this subsection, shall become due and be paid, collected and enforced as provided in this chapter.

(4) With respect to income years commencing on or after January 1, 2004, and prior to January 1, 2005, the additional tax imposed on any company and calculated in accordance with subsection (a) of this section [or section 91 of public act 03-1 of the June 30 special session*,] shall, for each such income year, be increased by adding thereto an amount equal to twenty-five per cent of the additional tax so calculated for such income year, without reduction of the tax so calculated by the amount of any credit against such tax, except that any company that pays the minimum tax of two hundred fifty dollars under this section or section 12-223c for such income year shall not be subject to such additional tax. The increased amount of tax payable by any company under this subdivision, as determined in accordance with this subsection, shall become due and be paid, collected and enforced as provided in this chapter.

(5) With respect to income years commencing on or after January 1, 2006, and prior to January 1, 2007, the additional tax imposed on any company and calculated in accordance with subsection (a) of this section shall, for each such income year, except when the tax so calculated is equal to two hundred fifty dollars, be increased by adding thereto an amount equal to twenty per cent of the additional tax so calculated for such income year, without reduction of the tax so calculated by the amount of any credit against such tax. The increased amount of tax payable by any company under this section, as determined in accordance with this subsection, shall become due and be paid, collected and enforced as provided in this chapter.

(6) With respect to income years commencing on or after January 1, 2007, and prior to January 1, 2008, the additional tax imposed on any company and calculated in accordance with subsection (a) of this section shall, for each such income year, except when the tax so calculated is equal to two hundred fifty dollars, be increased by adding thereto an amount equal to fifteen per cent of the additional tax so calculated for such income year, without reduction of the tax so calculated by the amount of any credit against such tax. The increased amount of tax payable by any company under this section, as determined in accordance with this subsection, shall become due and be paid, collected and enforced as provided in this chapter.

Sec. 64. Section 12-217z of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2005):

(a) There is established a [Corporation] Business Tax Credit and Tax Policy Review Committee which shall be comprised of the following members: (1) The chairpersons and ranking members of the joint standing committee of the General Assembly having cognizance of matters relating to finance, revenue and bonding, or their designees; (2) one member appointed by each of the following: The Governor, the president pro tempore of the Senate, the speaker of the House of Representatives, the majority leader of the Senate, the majority leader of the House of Representatives, the minority leader of the House of Representatives and the minority leader of the Senate; and (3) the Commissioners of Revenue Services and Economic and Community Development and the Labor Commissioner, or their designees.

(b) All appointments to the committee shall be made no later than August 15, 2005. Any vacancy shall be filled by the appointing authority.

(c) The chairpersons of the joint standing committee of the General Assembly having cognizance of matters relating to finance, revenue and bonding shall be the chairpersons of the Business Tax Credit and Tax Policy Review Committee. The Business Tax Credit and Tax Policy Review Committee shall meet not less than twice a year, and at such other times as the chairpersons deem necessary.

[(b)] (d) The committee shall study and evaluate all the existing credits against the corporation business tax, evaluate changes or modifications made to such tax, and consider further changes in policy regarding the taxation of businesses. The study shall include, but is not limited to, consideration of the following with respect to each credit or policy: (1) Has the credit or policy provided a benefit to the state in terms of (A) measurable economic development, (B) new investments in the state, (C) new jobs or retention of existing jobs, or measurable benefits for the workforce in the state; (2) is there sufficient justification to continue the credit or policy as it currently exists or is it obsolete; (3) could the credit or policy be more efficiently administered as part of a broad-based credit or policy; and (4) does the credit or policy add unnecessary complexity in the application, administration and approval process for the [credit] corporation business tax. The committee shall also engage in an analysis of the history, rationale and estimated revenue loss as a result of each tax credit or policy change, and shall recommend revisions necessary to change the tax by eliminating or changing any redundant, obsolete or unnecessary tax credit or any credit or tax policy that is not providing a measurable benefit sufficient to justify any revenue loss to the state.

(e) Upon the request of the chairs of the committee, the Commissioner of Revenue Services shall provide information to the committee concerning (1) exemptions or credits against the corporation business tax, (2) the implementation and operation of legislative changes in tax policy, and (3) other tax-related issues. Such information shall not include the names or addresses of any taxpayers, but may include, for each recipient of a tax credit, or business implementing a change in tax policy, a description of the business activities, the amount of income apportioned to this state and the taxes paid on such income, the exemption or credit taken and the amount of such exemption or credit, and such other information as may be available to the Department of Revenue Services and relevant to the committee's area of inquiry.

[(c) The committee] (f) The Business Tax Credit and Tax Policy Review Committee shall report its findings and recommendations to the joint standing committee of the General Assembly having cognizance of matters relating to finance, revenue and bonding no later than [January 30, 2002] January 1, 2006, and [every five years] annually thereafter, in accordance with section 11-4a.

Sec. 65. Subsection (b) of section 12-15 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to income years commencing January 1, 2005):

(b) The commissioner may disclose (1) returns or return information to (A) an authorized representative of another state agency or office, upon written request by the head of such agency or office, when required in the course of duty or when there is reasonable cause to believe that any state law is being violated, or (B) an authorized representative of an agency or office of the United States, upon written request by the head of such agency or office, when required in the course of duty or when there is reasonable cause to believe that any federal law is being violated, provided no such agency or office shall disclose such returns or return information, other than in a judicial or administrative proceeding to which such agency or office is a party pertaining to the enforcement of state or federal law, as the case may be, in a form which can be associated with, or otherwise identify, directly or indirectly, a particular taxpayer except that the names and addresses of jurors or potential jurors and the fact that the names were derived from the list of taxpayers pursuant to chapter 884 may be disclosed by the judicial branch; (2) returns or return information to the Auditors of Public Accounts, when required in the course of duty under chapter 23; (3) returns or return information to tax officers of another state or of a Canadian province or of a political subdivision of such other state or province or of the District of Columbia or to any officer of the United States Treasury Department or the United States Department of Health and Human Services, authorized for such purpose in accordance with an agreement between this state and such other state, province, political subdivision, the District of Columbia or department, respectively, when required in the administration of taxes imposed under the laws of such other state, province, political subdivision, the District of Columbia or the United States, respectively, and when a reciprocal arrangement exists; (4) returns or return information in any action, case or proceeding in any court of competent jurisdiction, when the commissioner or any other state department or agency is a party, and when such information is directly involved in such action, case or proceeding; (5) returns or return information to a taxpayer or its authorized representative, upon written request for a return filed by or return information on such taxpayer; (6) returns or return information to a successor, receiver, trustee, executor, administrator, assignee, guardian or guarantor of a taxpayer, when such person establishes, to the satisfaction of the commissioner, that such person has a material interest which will be affected by information contained in such returns or return information; (7) information to the assessor or an authorized representative of the chief executive officer of a Connecticut municipality, when the information disclosed is limited to (A) a list of real or personal property that is or may be subject to property taxes in such municipality, or (B) a list containing the name of each person who is issued any license, permit or certificate which is required, under the provisions of this title, to be conspicuously displayed and whose address is in such municipality; (8) real estate conveyance tax return information or controlling interest transfer tax return information to the town clerk or an authorized representative of the chief executive officer of a Connecticut municipality to which the information relates; (9) estate tax returns and estate tax return information to the Probate Court Administrator or to the court of probate for the district within which a decedent resided at the date of the decedent's death, or within which the commissioner contends that a decedent resided at the date of the decedent's death or, if a decedent died a nonresident of this state, in the court of probate for the district within which real estate or tangible personal property of the decedent is situated, or within which the commissioner contends that real estate or tangible personal property of the decedent is situated; (10) returns or return information to the Secretary of the Office of Policy and Management for purposes of subsection (b) of section 12-7a; (11) return information to the Jury Administrator, when the information disclosed is limited to the names, addresses, federal Social Security numbers and dates of birth, if available, of residents of this state, as defined in subdivision (1) of subsection (a) of section 12-701; (12) pursuant to regulations adopted by the commissioner, returns or return information to any person to the extent necessary in connection with the processing, storage, transmission or reproduction of such returns or return information, and the programming, maintenance, repair, testing or procurement of equipment, or the providing of other services, for purposes of tax administration; (13) without written request and unless the commissioner determines that disclosure would identify a confidential informant or seriously impair a civil or criminal tax investigation, returns and return information which may constitute evidence of a violation of any civil or criminal law of this state or the United States to the extent necessary to apprise the head of such agency or office charged with the responsibility of enforcing such law, in which event the head of such agency or office may disclose such return information to officers and employees of such agency or office to the extent necessary to enforce such law; (14) names and addresses of operators, as defined in section 12-407, to tourism districts, as defined in section 10-397; (15) names of each licensed dealer, as defined in section 12-285, and the location of the premises covered by the dealer's license; [and] (16) to a tobacco product manufacturer that places funds into escrow pursuant to the provisions of subsection (a) of section 4-28i, return information of a distributor licensed under the provisions of chapter 214 or chapter 214a, provided the information disclosed is limited to information relating to such manufacturer’s sales to consumers within this state, whether directly or through a distributor, dealer or similar intermediary or intermediaries, of cigarettes, as defined in section 4-28h, and further provided there is reasonable cause to believe that such manufacturer is not in compliance with section 4-28i; and (17) returns or return information for purposes of section 12-217z, as amended by this act.

Sec. 66. Subsections (d) and (e) of section 12-344 of the general statutes are repealed and the following is substituted in lieu thereof (Effective from passage and applicable to estates of decedents dying after January 1, 2005):

(d) The tax under this section applicable to the net taxable estate of any transferor, whose death occurs on or after January 1, 1999, passing to a class B beneficiary shall be imposed as follows: (1) If the death of the transferor occurs on or after January 1, 1999, but prior to January 1, 2000, at the rate of (A) six per cent on the amount in excess of two hundred thousand dollars in value to and including two hundred fifty thousand dollars, (B) seven per cent on the amount in excess of two hundred fifty thousand dollars in value to and including four hundred thousand dollars, (C) eight per cent on the amount in excess of four hundred thousand dollars in value to and including six hundred thousand dollars, (D) nine per cent on the amount in excess of six hundred thousand dollars in value to and including one million dollars, and (E) ten per cent on the amount in excess of one million dollars in value, (2) if the death of the transferor occurs on or after January 1, 2000, but prior to January 1, 2001, at the rate of (A) eight per cent on the amount in excess of four hundred thousand dollars in value to and including six hundred thousand dollars, (B) nine per cent on the amount in excess of six hundred thousand dollars in value to and including one million dollars, and (C) ten per cent on the amount in excess of one million dollars in value, (3) if the death of the transferor occurs on or after January 1, 2001, but prior to January 1, 2005, at the rate of (A) nine per cent on the amount in excess of six hundred thousand dollars in value to and including one million dollars, and (B) ten per cent on the amount in excess of one million dollars in value, (4) if the death of the transferor occurs on or after January 1, 2005, [but prior to January 1, 2006, at the rate of eight per cent on the amount in excess of one million five hundred thousand dollars in value, and (5) if the death of the transferor occurs on or after January 1, 2006,] the net taxable estate passing to a class B beneficiary shall not be subject to tax under this chapter.

(e) The tax under this section applicable to the net taxable estate of any transferor, whose death occurs on or after January 1, 2001, passing to a class C beneficiary shall be imposed as follows: (1) If the death of the transferor occurs on or after January 1, 2001, but prior to January 1, 2005, at the rate of (A) ten per cent on the amount in excess of two hundred thousand dollars in value to and including two hundred fifty thousand dollars, (B) eleven per cent on the amount in excess of two hundred fifty thousand dollars in value to and including four hundred thousand dollars, (C) twelve per cent on the amount in excess of four hundred thousand dollars in value to and including six hundred thousand dollars, (D) thirteen per cent on the amount in excess of six hundred thousand dollars in value to and including one million dollars, and (E) fourteen per cent on the amount in excess of one million dollars in value, (2) if the death of the transferor occurs on or after January 1, 2005, [but prior to January 1, 2006, at the rate of (A) twelve per cent on the amount in excess of four hundred thousand dollars in value to and including six hundred thousand dollars, (B) thirteen per cent on the amount in excess of six hundred thousand dollars in value to and including one million dollars, and (C) fourteen per cent on the amount in excess of one million dollars in value, (3) if the death of the transferor occurs on or after January 1, 2006, but prior to January 1, 2007, at the rate of (A) thirteen per cent on the amount in excess of six hundred thousand dollars in value to and including one million dollars, and (B) fourteen per cent on the amount in excess of one million dollars in value, (4) if the death of the transferor occurs on or after January 1, 2007, but prior to January 1, 2008, at the rate of fourteen per cent on the amount in excess of one million five hundred thousand dollars in value, and (5) if the death of the transferor occurs on or after January 1, 2008,] the net taxable estate passing to a class C beneficiary shall not be subject to tax under this chapter.

Sec. 67. Subsection (a) of section 12-642 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to calendar years commencing on or after January 1, 2005):

(a) (1) With respect to calendar years commencing prior to January 1, 2001, the tax imposed by section 12-640 for the calendar year shall be at a rate of the taxable gifts made by the donor during the calendar year set forth in the following schedule:

	Amount of Taxable Gifts	Rate of Tax
	Not over $ 25,000	1%
	Over $ 25,000	$ 250, plus 2% of the excess
	but not over $ 50,000	over $ 25,000
	Over $ 50,000	$ 750, plus 3% of the excess
	but not over $ 75,000	over $ 50,000
	Over $ 75,000	$ 1,500, plus 4% of the excess
	but not over $ 100,000	over $ 75,000
	Over $ 100,000	$ 2,500, plus 5% of the excess
	but not over $ 200,000	over $ 100,000
	Over $ 200,000	$ 7,500, plus 6% of the excess
		over $ 200,000

(2) With respect to the calendar years commencing January 1, 2001, January 1, 2002, January 1, 2003, and January 1, 2004, [and January 1, 2005,] the tax imposed by section 12-640 for each such calendar year shall be at a rate of the taxable gifts made by the donor during the calendar year set forth in the following schedule:

	Amount of Taxable Gifts	Rate of Tax
	Over $ 25,000	$ 250, plus 2% of the excess
	but not over $ 50,000	over $ 25,000
	Over $ 50,000	$ 750, plus 3% of the excess
	but not over $ 75,000	over $ 50,000
	Over $ 75,000	$ 1,500, plus 4% of the excess
	but not over $ 100,000	over $ 75,000
	Over $ 100,000	$ 2,500, plus 5% of the excess
	but not over $ 675,000	over $ 100,000
	Over $ 675,000	$ 31,250, plus 6% of the excess
		over $ 675,000

[(3) With respect to the calendar year commencing January 1, 2006, the tax imposed by section 12-640 for the calendar year shall be at a rate of the taxable gifts made by the donor during the calendar year set forth in the following schedule:

	Amount of Taxable Gifts	Rate of Tax
	Over $ 50,000	$ 750, plus 3% of the excess
	but not over $ 75,000	over $ 50,000
	Over $ 75,000	$ 1,500, plus 4% of the excess
	but not over $ 100,000	over $ 75,000
	Over $ 100,000	$ 2,500, plus 5% of the excess
	but not over $ 700,000	over $ 100,000
	Over $ 700,000	$ 32,500, plus 6% of the excess
		over $ 700,000

(4) With respect to the calendar year commencing January 1, 2007, the tax imposed by section 12-640 for the calendar year shall be at a rate of the taxable gifts made by the donor during the calendar year set forth in the following schedule:

	Amount of Taxable Gifts	Rate of Tax
	Over $ 75,000	$ 1,500, plus 4% of the excess
	but not over $ 100,000	over $ 75,000
	Over $ 100,000	$ 2,500, plus 5% of the excess
	but not over $ 700,000	over $ 100,000
	Over $ 700,000	$ 32,500, plus 6% of the excess
		over $ 700,000

(5) With respect to the calendar year commencing January 1, 2008, the tax imposed by section 12-640 for the calendar year shall be at a rate of the taxable gifts made by the donor during the calendar year set forth in the following schedule:

	Amount of Taxable Gifts	Rate of Tax
	Over $ 100,000	$ 2,500, plus 5% of the excess
	but not over $ 850,000	over $ 100,000
	Over $ 850,000	$ 40,000, plus 6% of the excess
		over $ 850,000

(6) With respect to the calendar year commencing January 1, 2009, the tax imposed by section 12-640 for the calendar year shall be at a rate of the taxable gifts made by the donor during the calendar year set forth in the following schedule:

	Amount of Taxable Gifts	Rate of Tax
	Over $ 950,000	$ 45,000, plus 6% of the excess
		over $ 950,000

(7) With respect to the calendar year commencing January 1, 2010, and each calendar year thereafter, the tax imposed by section 12-640 for the calendar year shall be at a rate of the taxable gifts made by the donor during the calendar year set forth in the following schedule:

	Amount of Taxable Gifts	Rate of Tax
	Over $ 1,000,000	$ 47,500, plus 6% of the excess
		over $ 1,000,000]

(3) With respect to Connecticut taxable gifts, as defined in section 12-643, as amended by this act, made by a donor during a calendar year commencing on or after January 1, 2005, including the aggregate amount of all Connecticut taxable gifts made by the donor during all calendar years commencing on or after January 1, 2005, the tax imposed by section 12-640 for the calendar year shall be at the rate set forth in the following schedule, with a credit allowed against such tax for any tax previously paid to this state pursuant to this subdivision:

	Amount of Taxable Gifts	Rate of Tax
	Not over $2,000,000	None
	Over $2,000,000	5.085% of the excess
	but not over $2,100,000	over $0
	Over $2,100,000	$106,800 plus 8% of the excess
	but not over $2,600,000	over $2,100,000
	Over $2,600,000	$146,800 plus 8.8% of the excess
	but not over $3,100,000	over $2,600,000
	Over $3,100,000	$190,800 plus 9.6% of the excess
	but not over $3,600,000	over $3,100,000
	Over $3,600,000	$238,800 plus 10.4% of the excess
	but not over $4,100,000	over $3,600,000
	Over $4,100,000	$290,800 plus 11.2% of the excess
	but not over $5,100,000	over $4,100,000
	Over $5,100,000	$402,800 plus 12% of the excess
	but not over $6,100,000	over $5,100,000
	Over $6,100,000	$522,800 plus 12.8% of the excess
	but not over $7,100,000	over $6,100,000
	Over $7,100,000	$650,800 plus 13.6% of the excess
	but not over $8,100,000	over $7,100,000
	Over $8,100,000	$786,800 plus 14.4% of the excess
	but not over $9,100,000	over $8,100,000
	Over $9,100,000	$930,800 plus 15.2% of the excess
	but not over $10,100,000	over $9,100,000
	Over $10,100,000	$1,082,800 plus 16% of the excess
		over $10,100,000

Sec. 68. Section 12-643 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to calendar years commencing on or after January 1, 2005):

(a) The term "taxable gifts" means the transfers by gift which are included in taxable gifts for federal gift tax purposes under Section 2503 and Sections 2511 to 2514, inclusive, and Sections 2516 to 2519, inclusive, of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended, less the deductions allowed in Sections 2522 to 2524, inclusive, of said Internal Revenue Code, except in the event of repeal of the federal gift tax, than all references to the Internal Revenue Code in this section shall mean the Internal Revenue Code as in force on the day prior to the effective date of such repeal.

(b) In the administration of the tax under this chapter, the Commissioner of Revenue Services shall apply the provisions of Sections 2701 to 2704, inclusive, of said Internal Revenue Code. The words "secretary or his delegate" as used in the aforementioned sections of the Internal Revenue Code means the Commissioner of Revenue Services.

(c) The term "Connecticut taxable gifts" means taxable gifts made during a calendar year commencing on or after January 1, 2005, that are, (1) for residents of this state, taxable gifts, wherever located, but excepting gifts of real estate or tangible personal property located outside this state, and (2) for nonresidents of this state, gifts of real estate or tangible personal property located within this state.

Sec. 69. Section 12-391 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to estates of decedents who die on or after January 1, 2005):

(a) [A] With respect to estates of decedents who die prior to January 1, 2005, a tax is imposed upon the transfer of the estate of each person who at the time of death was a resident of this state. The amount of the tax shall be the amount of the federal credit allowable for estate, inheritance, legacy and succession taxes paid to any state or the District of Columbia under the provisions of the federal internal revenue code in force at the date of such decedent's death in respect to any property owned by such decedent or subject to such taxes as part of or in connection with the estate of such decedent. If real or tangible personal property of such decedent is located outside of this state and is subject to estate, inheritance, legacy, or succession taxes by any state or states, other than the state of Connecticut, or by the District of Columbia for which such federal credit is allowable, the amount of tax due under this section shall be reduced by the lesser of: (1) The amount of any such taxes paid to such other state or states or said district and allowed as a credit against the federal estate tax; or (2) an amount computed by multiplying such federal credit by a fraction, (A) the numerator of which is the value of that part of the decedent's gross estate over which such other state or states or said district have jurisdiction for estate tax purposes to the same extent to which this state would assert jurisdiction for estate tax purposes under this chapter with respect to the residents of such other state or states or said district, and (B) the denominator of which is the value of the decedent's gross estate. Property of a resident estate over which this state has jurisdiction for estate tax purposes includes real property situated in this state, tangible personal property having an actual situs in this state, and intangible personal property owned by the decedent, regardless of where it is located. The amount of any estate tax imposed under this subsection shall also be reduced, but not below zero, by the amount of any tax that is imposed under chapter 216 and that is actually paid to this state.

(b) [A] With respect to the estates of decedents who die prior to January 1, 2005, a tax is imposed upon the transfer of the estate of each person who at the time of death was a nonresident of this state, the amount of which shall be computed by multiplying (1) the federal credit allowable for estate, inheritance, legacy, and succession taxes paid to any state or states or the District of Columbia under the provisions of the federal internal revenue code in force at the date of such decedent's death in respect to any property owned by such decedent or subject to such taxes as a part of or in connection with the estate of such decedent by (2) a fraction, (A) the numerator of which is the value of that part of the decedent's gross estate over which this state has jurisdiction for estate tax purposes and (B) the denominator of which is the value of the decedent's gross estate. Property of a nonresident estate over which this state has jurisdiction for estate tax purposes includes real property situated in this state and tangible personal property having an actual situs in this state. The amount of any estate tax imposed under this subsection shall also be reduced, but not below zero, by the amount of any tax that is imposed under chapter 216 and that is actually paid to this state.

[(c) For purposes of subsections (a) and (b) of this section, "gross estate" means the gross estate, for federal estate tax purposes. ]

(1) "Connecticut taxable estate" means (A) the gross estate less allowable deductions, as determined under Chapter 11 of the Internal Revenue Code, plus (B) the aggregate amount of all Connecticut taxable gifts, as defined in section 12-643, as amended by this act, made by the decedent for all calendar years beginning on or after January 1, 2005. The deduction for state death taxes paid under Section 2058 of said code shall be disregarded.

(2) "Internal Revenue Code" means the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended, except in the event of repeal of the federal estate tax, then all references to the Internal Revenue Code in this section shall mean the Internal Revenue Code as in force on the day prior to the effective date of such repeal.

(3) "Gross estate" means the gross estate, for federal estate tax purposes.

(d) (1) With respect to the estates of decedents who die on or after January 1, 2005, a tax is imposed upon the transfer of the estate of each person who at the time of death was a resident of this state. The amount of the tax shall be determined using the schedule in subsection (g) of this section. A credit shall be allowed against such tax for any taxes paid to this state pursuant to section 12-642, as amended by this act, for Connecticut taxable gifts made on or after January 1, 2005.

(2) If real or tangible personal property of such decedent is located outside of this state and is subject to estate, inheritance, legacy or succession taxes by any state or states, other than the state of Connecticut, or by the District of Columbia, the amount of tax due under this section shall be reduced by the lesser of: (A) The amount of any taxes paid to such other state or states or said district; or (B) an amount computed by multiplying the tax otherwise due pursuant to subdivision (1) of this subsection, without regard to the credit allowed for any taxes paid to this state pursuant to section 12-642, as amended by this act, by a fraction, (i) the numerator of which is the value of that part of the decedent's gross estate over which such other state or states or said district have jurisdiction for estate tax purposes to the same extent to which this state would assert jurisdiction for estate tax purposes under chapter 217, with respect to the residents of such other state or states or said district, and (ii) the denominator of which is the value of the decedent's gross estate.

(3) Property of a resident estate over which this state has jurisdiction for estate tax purposes includes real property situated in this state, tangible personal property having an actual situs in this state and intangible personal property owned by the decedent, regardless of where it is located.

(e) (1) With respect to the estates of decedents who die on or after January 1, 2005, a tax is imposed upon the transfer of the estate of each person who at the time of death was a nonresident of this state. The amount of such tax shall be computed by multiplying (A) the amount of tax determined using the schedule in subsection (g) of this section by (B) a fraction, (i) the numerator of which is the value of that part of the decedent's gross estate over which this state has jurisdiction for estate tax purposes, and (ii) the denominator of which is the value of the decedent's gross estate. A credit shall be allowed against such tax for any taxes paid to this state pursuant to section 12-642, as amended by this act, on or after January 1, 2005.

(2) Property of a nonresident estate over which this state has jurisdiction for estate tax purposes includes real property situated in this state and tangible personal property having an actual situs in this state.

(f) (1) For purposes of the tax imposed under this section, the value of the Connecticut taxable estate shall be determined taking into account all of the deductions available under the Internal Revenue Code of 1986, specifically including, but not limited to, the deduction available under Section 2056(b)(7) of said code for a qualifying income interest for life in a surviving spouse.

(2) An election under said Section 2056(b)(7) may be made for state estate tax purposes regardless of whether any such election is made for federal estate tax purposes. The value of the gross estate shall include the value of any property in which the decedent had a qualifying income interest for life for which an election was made under this subsection.

(g) With respect to the estates of decedents dying on or after January 1, 2005, the tax based on the Connecticut taxable estate shall be as provided in the following schedule:

	Amount of Connecticut	Rate of Tax
	Taxable Estate
	Not over $2,000,000	None
	Over $2,000,000	5.085% of the excess
	but not over $2,100,000	over $0
	Over $2,100,000	$106,800 plus 8% of the excess
	but not over $2,600,000	over $2,100,000
	Over $2,600,000	$146,800 plus 8.8% of the excess
	but not over $3,100,000	over $2,600,000
	Over $3,100,000	$190,800 plus 9.6% of the excess
	but not over $3,600,000	over $3,100,000
	Over $3,600,000	$238,800 plus 10.4% of the excess
	but not over $4,100,000	over $3,600,000
	Over $4,100,000	$290,800 plus 11.2% of the excess
	but not over $5,100,000	over $4,100,000
	Over $5,100,000	$402,800 plus 12% of the excess
	but not over $6,100,000	over $5,100,000
	Over $6,100,000	$522,800 plus 12.8% of the excess
	but not over $7,100,000	over $6,100,000
	Over $7,100,000	$650,800 plus 13.6% of the excess
	but not over $8,100,000	over $7,100,000
	Over $8,100,000	$786,800 plus 14.4% of the excess
	but not over $9,100,000	over $8,100,000
	Over $9,100,000	$930,800 plus 15.2% of the excess
	but not over $10,100,000	over $9,100,000
	Over $10,100,000	$1,082,800 plus 16% of the excess
		over $10,100,000

[(d)] (h) (1) For the purposes of this chapter, each decedent shall be presumed to have died a resident of this state. The burden of proof in an estate tax proceeding shall be upon any decedent's estate claiming exemption by reason of the decedent's alleged nonresidency.

(2) Any person required to make and file a tax return under this chapter, believing that the decedent died a nonresident of this state, may file a request for determination of domicile in writing with the Commissioner of Revenue Services, stating the specific grounds upon which the request is founded provided (A) such person has filed such return, (B) at least two hundred seventy days, but no more than three years, has elapsed since the due date of such return or, if an application for extension of time to file such return has been granted, the extended due date of such return, (C) such person has not been notified, in writing, by said commissioner that a written agreement of compromise with the taxing authorities of another jurisdiction, under section 12-395a, is being negotiated, and (D) the commissioner has not previously determined whether the decedent died a resident of this state. Not later than one hundred eighty days following receipt of such request for determination, the commissioner shall determine whether such decedent died a resident or a nonresident of this state. If the commissioner commences negotiations over a written agreement of compromise with the taxing authorities of another jurisdiction after a request for determination of domicile is filed, the one-hundred-eighty-day period shall be tolled for the duration of such negotiations. When, before the expiration of such one-hundred-eighty-day period, both the commissioner and the person required to make and file a tax return under this chapter have consented in writing to the making of such determination after such time, the determination may be made at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. The commissioner shall mail notice of his proposed determination to the person required to make and file a tax return under this chapter. Such notice shall set forth briefly the commissioner's findings of fact and the basis of such proposed determination. Sixty days after the date on which it is mailed, a notice of proposed determination shall constitute a final determination unless the person required to make and file a tax return under this chapter has filed, as provided in subdivision (3) of this subsection, a written protest with the Commissioner of Revenue Services.

(3) On or before the sixtieth day after mailing of the proposed determination, the person required to make and file a tax return under this chapter may file with the commissioner a written protest against the proposed determination in which such person shall set forth the grounds on which the protest is based. If such a protest is filed, the commissioner shall reconsider the proposed determination and, if the person required to make and file a tax return under this chapter has so requested, may grant or deny such person or the authorized representatives of such person an oral hearing.

(4) Notice of the commissioner's determination shall be mailed to the person required to make and file a tax return under this chapter and such notice shall set forth briefly the commissioner's findings of fact and the basis of decision in each case decided adversely to such person.

(5) The action of the commissioner on a written protest shall be final upon the expiration of one month from the date on which he mails notice of his action to the person required to make and file a tax return under this chapter unless within such period such person seeks review of the commissioner's determination pursuant to subsection (b) of section 12-395.

(6) Nothing in this subsection shall be construed to relieve any person filing a request for determination of domicile of the obligation to pay the correct amount of tax on or before the due date of the tax.

Sec. 70. Subdivision (3) of subsection (b) of section 12-392 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(3) (A) A tax return shall be filed, in the case of every decedent who died prior to January 1, 2005, and at the time of death was [(A)] (i) a resident of this state, or [(B)] (ii) a nonresident of this state whose gross estate includes any real property situated in this state or tangible personal property having an actual situs in this state, whenever the personal representative of the estate is required by the laws of the United States to file a federal estate tax return.

(B) A tax return shall be filed, in the case of every decedent who dies on or after January 1, 2005, and at the time of death was (i) a resident of this state, or (ii) a nonresident of this state whose gross estate includes any real property situated in this state or tangible personal property having an actual situs in this state.

(C) The duly authorized executor or administrator shall file the return. If there is more than one executor or administrator, the return shall be made jointly by all. If there is no executor or administrator appointed, qualified and acting, each person in actual or constructive possession of any property of the decedent is constituted an executor for purposes of the tax and shall make and file a return. If in any case the executor is unable to make a complete return as to any part of the gross estate, the executor shall provide all the information available to him with respect to such property, including a full description, and the name of every person holding a legal or beneficial interest in the property. If the executor is unable to make a return as to any property, each person holding a legal or equitable interest in such property shall, upon notice from the commissioner, make a return as to that part of the gross estate.

Sec. 71. Subparagraph (B) of subdivision (20) of subsection (a) of section 12-701 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to taxable years commencing on or after January 1, 2008):

(B) There shall be subtracted therefrom (i) to the extent properly includable in gross income for federal income tax purposes, any income with respect to which taxation by any state is prohibited by federal law, (ii) to the extent allowable under section 12-718, exempt dividends paid by a regulated investment company, (iii) the amount of any refund or credit for overpayment of income taxes imposed by this state, or any other state of the United States or a political subdivision thereof, or the District of Columbia, to the extent properly includable in gross income for federal income tax purposes, (iv) to the extent properly includable in gross income for federal income tax purposes and not otherwise subtracted from federal adjusted gross income pursuant to clause (x) of this subparagraph in computing Connecticut adjusted gross income, any tier 1 railroad retirement benefits, (v) to the extent any additional allowance for depreciation under Section 168(k) of the Internal Revenue Code, as provided by Section 101 of the Job Creation and Worker Assistance Act of 2002, for property placed in service after December 31, 2001, but prior to September 10, 2004, was added to federal adjusted gross income pursuant to subparagraph (A) (ix) of this subdivision in computing Connecticut adjusted gross income for a taxable year ending after December 31, 2001, twenty-five per cent of such additional allowance for depreciation in each of the four succeeding taxable years, (vi) to the extent properly includable in gross income for federal income tax purposes, any interest income from obligations issued by or on behalf of the state of Connecticut, any political subdivision thereof, or public instrumentality, state or local authority, district or similar public entity created under the laws of the state of Connecticut, (vii) to the extent properly includable in determining the net gain or loss from the sale or other disposition of capital assets for federal income tax purposes, any gain from the sale or exchange of obligations issued by or on behalf of the state of Connecticut, any political subdivision thereof, or public instrumentality, state or local authority, district or similar public entity created under the laws of the state of Connecticut, in the income year such gain was recognized, (viii) any interest on indebtedness incurred or continued to purchase or carry obligations or securities the interest on which is subject to tax under this chapter but exempt from federal income tax, to the extent that such interest on indebtedness is not deductible in determining federal adjusted gross income and is attributable to a trade or business carried on by such individual, (ix) ordinary and necessary expenses paid or incurred during the taxable year for the production or collection of income which is subject to taxation under this chapter but exempt from federal income tax, or the management, conservation or maintenance of property held for the production of such income, and the amortizable bond premium for the taxable year on any bond the interest on which is subject to tax under this chapter but exempt from federal income tax, to the extent that such expenses and premiums are not deductible in determining federal adjusted gross income and are attributable to a trade or business carried on by such individual, (x) (I) for a person who files a return under the federal income tax as an unmarried individual whose federal adjusted gross income for such taxable year is less than fifty thousand dollars, or as a married individual filing separately whose federal adjusted gross income for such taxable year is less than fifty thousand dollars, or for a husband and wife who file a return under the federal income tax as married individuals filing jointly whose federal adjusted gross income for such taxable year is less than sixty thousand dollars or a person who files a return under the federal income tax as a head of household whose federal adjusted gross income for such taxable year is less than sixty thousand dollars, an amount equal to the Social Security benefits includable for federal income tax purposes; and (II) for a person who files a return under the federal income tax as an unmarried individual whose federal adjusted gross income for such taxable year is fifty thousand dollars or more, or as a married individual filing separately whose federal adjusted gross income for such taxable year is fifty thousand dollars or more, or for a husband and wife who file a return under the federal income tax as married individuals filing jointly whose federal adjusted gross income from such taxable year is sixty thousand dollars or more or for a person who files a return under the federal income tax as a head of household whose federal adjusted gross income for such taxable year is sixty thousand dollars or more, an amount equal to the difference between the amount of Social Security benefits includable for federal income tax purposes and the lesser of twenty-five per cent of the Social Security benefits received during the taxable year, or twenty-five per cent of the excess described in Section 86(b)(1) of the Internal Revenue Code, (xi) to the extent properly includable in gross income for federal income tax purposes, any amount rebated to a taxpayer pursuant to section 12-746, (xii) to the extent properly includable in the gross income for federal income tax purposes of a designated beneficiary, any distribution to such beneficiary from any qualified state tuition program, as defined in Section 529(b) of the Internal Revenue Code, established and maintained by this state or any official, agency or instrumentality of the state, (xiii) to the extent properly includable in gross income for federal income tax purposes, the amount of any Holocaust victims' settlement payment received in the taxable year by a Holocaust victim, [and] (xiv) to the extent properly includable in gross income for federal income tax purposes of an account holder, as defined in section 31-51ww, interest earned on funds deposited in the individual development account, as defined in section 31-51ww, of such account holder, and (xv) to the extent properly included in gross income for federal income tax purposes, fifty per cent of the income received from the United States government as retirement pay for a retired member of (I) the Armed Forces of the United States, as defined in Section 101 of Title 10 of the United States Code, or (II) the National Guard, as defined in Section 101 of Title 10 of the United States Code.

Sec. 72. Subdivision (24) of subsection (a) of section 12-701 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable for taxable years commencing on or after January 1, 2008):

(24) "Adjusted federal tentative minimum tax" of an individual means such individual's federal tentative minimum tax or, in the case of an individual whose Connecticut adjusted gross income includes modifications described in subparagraph (A)(i), (A)(ii), (A)(v), (A)(vi), (A)(vii) or (A)(viii) of subdivision (20) of subsection (a) of this section or subparagraph (B)(i), (B)(ii), (B)(v), (B)(vi), (B)(vii), (B)(viii), (B)(ix), (B)(x), [or] (B)(xiii) or (B)(xv) of subdivision (20) of subsection (a) of this section, as amended by this act, the amount that would have been the federal tentative minimum tax if such tax were calculated by including, to the extent not includable in federal alternative minimum taxable income, the modifications described in subparagraph (A)(i), (A)(ii), (A)(v), (A)(vi), (A)(vii) or (A)(viii) of subdivision (20) of subsection (a) of this section, by excluding, to the extent includable in federal alternative minimum taxable income, the modifications described in subparagraph (B)(i), (B)(ii), (B)(v), (B)(vi), (B)(vii), (B)(viii), (B)(ix), (B)(x), [or] (B)(xiii) or (B)(xv) of subdivision (20) of subsection (a) of this section, as amended by this act, and by excluding, to the extent includable in federal alternative minimum taxable income, the amount of any interest income or exempt-interest dividends, as defined in Section 852(b)(5) of the Internal Revenue Code, from obligations that are issued by or on behalf of the state of Connecticut, any political subdivision thereof, or public instrumentality, state or local authority, district, or similar public entity that is created under the laws of the state of Connecticut, or from obligations that are issued by or on behalf of any territory or possession of the United States, any political subdivision of such territory or possession, or public instrumentality, authority, district or similar public entity of such territory or possession, the income with respect to which taxation by any state is prohibited by federal law. If such individual is a beneficiary of a trust or estate, then, in calculating his or her federal tentative minimum tax, his or her federal alternative taxable income shall be increased or decreased, as the case may be, by the net amount of such individual's proportionate share of the Connecticut fiduciary adjustment relating to modifications that are described in, to the extent not includable in federal alternative minimum taxable income, subparagraph (A)(i), (A)(ii), (A)(v), (A)(vi), (A)(vii) or (A)(viii) of subdivision (20) of subsection (a) of this section, or, to the extent includable in federal alternative minimum taxable income, subparagraph (B)(i), (B)(ii), (B)(v), (B)(vi), (B)(vii), (B)(viii), (B)(ix), (B)(x), [or] (B)(xiii) or (B)(xv) of subdivision (20) of subsection (a) of this section, as amended by this act.

Sec. 73. Subdivision (30) of subsection (a) of section 12-701 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable for taxable years commencing on or after January 1, 2008):

(30) "Adjusted federal alternative minimum taxable income" of an individual means his or her federal alternative minimum taxable income or, in the case of an individual whose Connecticut adjusted gross income includes modifications described in subparagraph (A)(i), (A)(ii), (A)(v), (A)(vi), (A)(vii) or (A)(viii) of subdivision (20) of subsection (a) of this section or subparagraph (B)(i), (B)(ii), (B)(v), (B)(vi), (B)(vii), (B)(viii), (B)(ix), (B)(x), [or] (B)(xiii) or (B)(xv) of subdivision (20) of subsection (a) of this section, as amended by this act, the amount that would have been the federal alternative minimum taxable income if such amount were calculated by including, to the extent not includable in federal alternative minimum taxable income, the modifications described in subparagraph (A)(i), (A)(ii), (A)(v), (A)(vi), (A)(vii) or (A)(viii) of subdivision (20) of subsection (a) of this section, by excluding, to the extent includable in federal alternative minimum taxable income, the modifications described in subparagraph (B)(i), (B)(ii), (B)(v), (B)(vi), (B)(vii), (B)(viii), (B)(ix), (B)(x), [or] (B)(xiii) or (B)(xv) of subdivision (20) of subsection (a) of this section, as amended by this act, and by excluding, to the extent includable in federal alternative minimum taxable income, the amount of any interest income or exempt-interest dividends, as defined in Section 852(b)(5) of the Internal Revenue Code, from obligations that are issued by or on behalf of the state of Connecticut, any political subdivision thereof, or public instrumentality, state or local authority, district, or similar public entity that is created under the laws of the state of Connecticut, or from obligations that are issued by or on behalf of any territory or possession of the United States, any political subdivision of such territory or possession, or public instrumentality, authority, district or similar public entity of such territory or possession, the income with respect to which taxation by any state is prohibited by federal law. If such individual is a beneficiary of a trust or estate, then, for purposes of calculating his or her adjusted federal alternative minimum taxable income, his or her federal alternative minimum taxable income shall also be increased or decreased, as the case may be, by the net amount of such individual's proportionate share of the Connecticut fiduciary adjustment relating to modifications to the extent not includable in federal alternative minimum taxable income, that are described in subparagraph (A)(i), (A)(ii), (A)(v), (A)(vi), (A)(vii) or (A)(viii) of subdivision (20) of subsection (a) of this section or to the extent includable in federal alternative minimum taxable income, subparagraph (B)(i), (B)(ii), (B)(v), (B)(vi), (B)(vii), (B)(viii), (B)(ix), (B)(x), [or] (B)(xiii) or (B)(xv) of subdivision (20) of subsection (a) of this section, as amended by this act.

Sec. 74. Subsection (a) of section 12-702 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to taxable years commencing on or after January 1, 2005):

(a) (1) (A) Any person, other than a trust or estate, subject to the tax under this chapter for any taxable year who files under the federal income tax for such taxable year as a married individual filing separately or, for taxable years commencing prior to January 1, 2000, who files income tax for such taxable year as an unmarried individual shall be entitled to a personal exemption of twelve thousand dollars in determining Connecticut taxable income for purposes of this chapter.

(B) In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds twenty-four thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption.

(2) For taxable years commencing on or after January 1, 2000, any person, other than a trust or estate, subject to the tax under this chapter for any taxable year who files under the federal income tax for such taxable year as an unmarried individual shall be entitled to a personal exemption in determining Connecticut taxable income for purposes of this chapter as follows:

(A) For taxable years commencing on or after January 1, 2000, but prior to January 1, 2001, twelve thousand two hundred fifty dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds twenty-four thousand five hundred dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;

(B) For taxable years commencing on or after January 1, 2001, but prior to January 1, 2004, twelve thousand five hundred dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds twenty-five thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;

(C) For taxable years commencing on or after January 1, 2004, but prior to January 1, [2005] 2007, twelve thousand six hundred twenty-five dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds twenty-five thousand two hundred fifty dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;

(D) For taxable years commencing on or after January 1, [2005] 2007, but prior to January 1, [2006] 2008, twelve thousand seven hundred fifty dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds twenty-five thousand five hundred dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;

(E) For taxable years commencing on or after January 1, [2006] 2008, but prior to January 1, [2007] 2009, thirteen thousand dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds twenty-six thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;

(F) For taxable years commencing on or after January 1, [2007] 2009, but prior to January 1, [2008] 2010, thirteen thousand five hundred dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds twenty-seven thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;

(G) For taxable years commencing on or after January 1, [2008] 2010, but prior to January 1, [2009] 2011, fourteen thousand dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds twenty-eight thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;

(H) For taxable years commencing on or after January 1, [2009] 2011, but prior to January 1, [2010] 2012, fourteen thousand five hundred dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds twenty-nine thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;

(I) For taxable years commencing on or after January 1, [2010] 2012, fifteen thousand dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds thirty thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption.

Sec. 75. Subparagraphs (C) to (I), inclusive, of subdivision (2) of subsection (a) of section 12-703 of the general statutes are repealed and the following is substituted in lieu thereof (Effective from passage and applicable to taxable years commencing on or after January 1, 2005):

	Connecticut
	Adjusted Gross Income	Amount of Credit
	Over $ 12,625 but
	not over $ 15,750	75%
	Over $ 15,750 but
	not over $ 16,250	70%
	Over $ 16,250 but
	not over $ 16,750	65%
	Over $ 16,750 but
	not over $ 17,250	60%
	Over $ 17,250 but
	not over $ 17,750	55%
	Over $ 17,750 but
	not over $ 18,250	50%
	Over $ 18,250 but
	not over $ 18,750	45%
	Over $ 18,750 but
	not over $ 19,250	40%
	Over $ 19,250 but
	not over $ 21,050	35%
	Over $ 21,050 but
	not over $ 21,550	30%
	Over $ 21,550 but
	not over $ 22,050	25%
	Over $ 22,050 but
	not over $ 22,550	20%
	Over $ 22,550 but
	not over $ 26,300	15%
	Over $ 26,300 but
	not over $ 26,800	14%
	Over $ 26,800 but
	not over $ 27,300	13%
	Over $ 27,300 but
	not over $ 27,800	12%
	Over $ 27,800 but
	not over $ 28,300	11%
	Over $ 28,300 but
	not over $ 50,500	10%
	Over $ 50,500 but
	not over $ 51,000	9%
	Over $ 51,000 but
	not over $ 51,500	8%
	Over $ 51,500 but
	not over $ 52,000	7%
	Over $ 52,000 but
	not over $ 52,500	6%
	Over $ 52,500 but
	not over $ 53,000	5%
	Over $ 53,000 but
	not over $ 53,500	4%
	Over $ 53,500 but
	not over $ 54,000	3%
	Over $ 54,000 but
	not over $ 54,500	2%
	Over $ 54,500 but
	not over $ 55,000	1%

(D) For taxable years commencing on or after January 1, [2005] 2007, but prior to January 1, [2006] 2008:

	Connecticut
	Adjusted Gross Income	Amount of Credit
	Over $ 12,750 but
	not over $ 15,900	75%
	Over $ 15,900 but
	not over $ 16,400	70%
	Over $ 16,400 but
	not over $ 16,900	65%
	Over $ 16,900 but
	not over $ 17,400	60%
	Over $ 17,400 but
	not over $ 17,900	55%
	Over $ 17,900 but
	not over $ 18,400	50%
	Over $ 18,400 but
	not over $ 18,900	45%
	Over $ 18,900 but
	not over $ 19,400	40%
	Over $ 19,400 but
	not over $ 21,300	35%
	Over $ 21,300 but
	not over $ 21,800	30%
	Over $ 21,800 but
	not over $ 22,300	25%
	Over $ 22,300 but
	not over $ 22,800	20%
	Over $ 22,800 but
	not over $ 26,600	15%
	Over $ 26,600 but
	not over $ 27,100	14%
	Over $ 27,100 but
	not over $ 27,600	13%
	Over $ 27,600 but
	not over $ 28,100	12%
	Over $ 28,100 but
	not over $ 28,600	11%
	Over $ 28,600 but
	not over $ 51,000	10%
	Over $ 51,000 but
	not over $ 51,500	9%
	Over $ 51,500 but
	not over $ 52,000	8%
	Over $ 52,000 but
	not over $ 52,500	7%
	Over $ 52,500 but
	not over $ 53,000	6%
	Over $ 53,000 but
	not over $ 53,500	5%
	Over $ 53,500 but
	not over $ 54,000	4%
	Over $ 54,000 but
	not over $ 54,500	3%
	Over $ 54,500 but
	not over $ 55,000	2%
	Over $ 55,000 but
	not over $ 55,500	1%

(E) For taxable years commencing on or after January 1, [2006] 2008, but prior to January 1, [2007] 2009:

	Connecticut
	Adjusted Gross Income	Amount of Credit
	Over $ 13,000 but
	not over $ 16,300	75%
	Over $ 16,300 but
	not over $ 16,800	70%
	Over $ 16,800 but
	not over $ 17,300	65%
	Over $ 17,300 but
	not over $ 17,800	60%
	Over $ 17,800 but
	not over $ 18,300	55%
	Over $ 18,300 but
	not over $ 18,800	50%
	Over $ 18,800 but
	not over $ 19,300	45%
	Over $ 19,300 but
	not over $ 19,800	40%
	Over $ 19,800 but
	not over $ 21,700	35%
	Over $ 21,700 but
	not over $ 22,200	30%
	Over $ 22,200 but
	not over $ 22,700	25%
	Over $ 22,700 but
	not over $ 23,200	20%
	Over $ 23,200 but
	not over $ 27,100	15%
	Over $ 27,100 but
	not over $ 27,600	14%
	Over $ 27,600 but
	not over $ 28,100	13%
	Over $ 28,100 but
	not over $ 28,600	12%
	Over $ 28,600 but
	not over $ 29,100	11%
	Over $ 29,100 but
	not over $ 52,000	10%
	Over $ 52,000 but
	not over $ 52,500	9%
	Over $ 52,500 but
	not over $ 53,000	8%
	Over $ 53,000 but
	not over $ 53,500	7%
	Over $ 53,500 but
	not over $ 54,000	6%
	Over $ 54,000 but
	not over $ 54,500	5%
	Over $ 54,500 but
	not over $ 55,000	4%
	Over $ 55,000 but
	not over $ 55,500	3%
	Over $ 55,500 but
	not over $ 56,000	2%
	Over $ 56,000 but
	not over $ 56,500	1%

(F) For taxable years commencing on or after January 1, [2007] 2009, but prior to January 1, [2008] 2010:

	Connecticut
	Adjusted Gross Income	Amount of Credit
	Over $ 13,500 but
	not over $ 16,900	75%
	Over $ 16,900 but
	not over $ 17,400	70%
	Over $ 17,400 but
	not over $ 17,900	65%
	Over $ 17,900 but
	not over $ 18,400	60%
	Over $ 18,400 but
	not over $ 18,900	55%
	Over $ 18,900 but
	not over $ 19,400	50%
	Over $ 19,400 but
	not over $ 19,900	45%
	Over $ 19,900 but
	not over $ 20,400	40%
	Over $ 20,400 but
	not over $ 22,500	35%
	Over $ 22,500 but
	not over $ 23,000	30%
	Over $ 23,000 but
	not over $ 23,500	25%
	Over $ 23,500 but
	not over $ 24,000	20%
	Over $ 24,000 but
	not over $ 28,100	15%
	Over $ 28,100 but
	not over $ 28,600	14%
	Over $ 28,600 but
	not over $ 29,100	13%
	Over $ 29,100 but
	not over $ 29,600	12%
	Over $ 29,600 but
	not over $ 30,100	11%
	Over $ 30,100 but
	not over $ 54,000	10%
	Over $ 54,000 but
	not over $ 54,500	9%
	Over $ 54,500 but
	not over $ 55,000	8%
	Over $ 55,000 but
	not over $ 55,500	7%
	Over $ 55,500 but
	not over $ 56,000	6%
	Over $ 56,000 but
	not over $ 56,500	5%
	Over $ 56,500 but
	not over $ 57,000	4%
	Over $ 57,000 but
	not over $ 57,500	3%
	Over $ 57,500 but
	not over $ 58,000	2%
	Over $ 58,000 but
	not over $ 58,500	1%

(G) For taxable years commencing on or after January 1, [2008] 2010, but prior to January 1, [2009] 2011:

	Connecticut
	Adjusted Gross Income	Amount of Credit
	Over $ 14,000 but
	not over $ 17,500	75%
	Over $ 17,500 but
	not over $ 18,000	70%
	Over $ 18,000 but
	not over $ 18,500	65%
	Over $ 18,500 but
	not over $ 19,000	60%
	Over $ 19,000 but
	not over $ 19,500	55%
	Over $ 19,500 but
	not over $ 20,000	50%
	Over $ 20,000 but
	not over $ 20,500	45%
	Over $ 20,500 but
	not over $ 21,000	40%
	Over $ 21,000 but
	not over $ 23,300	35%
	Over $ 23,300 but
	not over $ 23,800	30%
	Over $ 23,800 but
	not over $ 24,300	25%
	Over $ 24,300 but
	not over $ 24,800	20%
	Over $ 24,800 but
	not over $ 29,200	15%
	Over $ 29,200 but
	not over $ 29,700	14%
	Over $ 29,700 but
	not over $ 30,200	13%
	Over $ 30,200 but
	not over $ 30,700	12%
	Over $ 30,700 but
	not over $ 31,200	11%
	Over $ 31,200 but
	not over $ 56,000	10%
	Over $ 56,000 but
	not over $ 56,500	9%
	Over $ 56,500 but
	not over $ 57,000	8%
	Over $ 57,000 but
	not over $ 57,500	7%
	Over $ 57,500 but
	not over $ 58,000	6%
	Over $ 58,000 but
	not over $ 58,500	5%
	Over $ 58,500 but
	not over $ 59,000	4%
	Over $ 59,000 but
	not over $ 59,500	3%
	Over $ 59,500 but
	not over $ 60,000	2%
	Over $ 60,000 but
	not over $ 60,500	1%

(H) For taxable years commencing on or after January 1, [2009] 2011, but prior to January 1, [2010] 2012:

	Connecticut
	Adjusted Gross Income	Amount of Credit
	Over $ 14,500 but
	not over $ 18,100	75%
	Over $ 18,100 but
	not over $ 18,600	70%
	Over $ 18,600 but
	not over $ 19,100	65%
	Over $ 19,100 but
	not over $ 19,600	60%
	Over $ 19,600 but
	not over $ 20,100	55%
	Over $ 20,100 but
	not over $ 20,600	50%
	Over $ 20,600 but
	not over $ 21,100	45%
	Over $ 21,100 but
	not over $ 21,600	40%
	Over $ 21,600 but
	not over $ 24,200	35%
	Over $ 24,200 but
	not over $ 24,700	30%
	Over $ 24,700 but
	not over $ 25,200	25%
	Over $ 25,200 but
	not over $ 25,700	20%
	Over $ 25,700 but
	not over $ 30,200	15%
	Over $ 30,200 but
	not over $ 30,700	14%
	Over $ 30,700 but
	not over $ 31,200	13%
	Over $ 31,200 but
	not over $ 31,700	12%
	Over $ 31,700 but
	not over $ 32,200	11%
	Over $ 32,200 but
	not over $ 58,000	10%
	Over $ 58,000 but
	not over $ 58,500	9%
	Over $ 58,500 but
	not over $ 59,000	8%
	Over $ 59,000 but
	not over $ 59,500	7%
	Over $ 59,500 but
	not over $ 60,000	6%
	Over $ 60,000 but
	not over $ 60,500	5%
	Over $ 60,500 but
	not over $ 61,000	4%
	Over $ 61,000 but
	not over $ 61,500	3%
	Over $ 61,500 but
	not over $ 62,000	2%
	Over $ 62,000 but
	not over $ 62,500	1%

(I) For taxable years commencing on or after January 1, [2010] 2012:

	Connecticut
	Adjusted Gross Income	Amount of Credit
	Over $ 15,000 but
	not over $ 18,800	75%
	Over $ 18,800 but
	not over $ 19,300	70%
	Over $ 19,300 but
	not over $ 19,800	65%
	Over $ 19,800 but
	not over $ 20,300	60%
	Over $ 20,300 but
	not over $ 20,800	55%
	Over $ 20,800 but
	not over $ 21,300	50%
	Over $ 21,300 but
	not over $ 21,800	45%
	Over $ 21,800 but
	not over $ 22,300	40%
	Over $ 22,300 but
	not over $ 25,000	35%
	Over $ 25,000 but
	not over $ 25,500	30%
	Over $ 25,500 but
	not over $ 26,000	25%
	Over $ 26,000 but
	not over $ 26,500	20%
	Over $ 26,500 but
	not over $ 31,300	15%
	Over $ 31,300 but
	not over $ 31,800	14%
	Over $ 31,800 but
	not over $ 32,300	13%
	Over $ 32,300 but
	not over $ 32,800	12%
	Over $ 32,800 but
	not over $ 33,300	11%
	Over $ 33,300 but
	not over $ 60,000	10%
	Over $ 60,000 but
	not over $ 60,500	9%
	Over $ 60,500 but
	not over $ 61,000	8%
	Over $ 61,000 but
	not over $ 61,500	7%
	Over $ 61,500 but
	not over $ 62,000	6%
	Over $ 62,000 but
	not over $ 62,500	5%
	Over $ 62,500 but
	not over $ 63,000	4%
	Over $ 63,000 but
	not over $ 63,500	3%
	Over $ 63,500 but
	not over $ 64,000	2%
	Over $ 64,000 but
	not over $ 64,500	1%

Sec. 76. Subsection (c) of section 12-704c of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to taxable years commencing on or after January 1, 2005):

(c) (1) (A) For taxable years commencing prior to January 1, 2000, in the case of any such taxpayer who files under the federal income tax for such taxable year as an unmarried individual whose Connecticut adjusted gross income exceeds fifty-two thousand five hundred dollars, the amount of the credit that exceeds one hundred dollars shall be reduced by ten per cent for each ten thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount.

(B) For taxable years commencing on or after January 1, 2000, but prior to January 1, 2001, in the case of any such taxpayer who files under the federal income tax for such taxable year as an unmarried individual whose Connecticut adjusted gross income exceeds fifty-three thousand five hundred dollars, the amount of the credit that exceeds one hundred dollars shall be reduced by ten per cent for each ten thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount.

(C) For taxable years commencing on or after January 1, 2001, but prior to January 1, 2004, in the case of any such taxpayer who files under the federal income tax for such taxable year as an unmarried individual whose Connecticut adjusted gross income exceeds fifty-four thousand five hundred dollars, the amount of the credit shall be reduced by ten per cent for each ten thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount.

(D) For taxable years commencing on or after January 1, 2004, but prior to January 1, [2005] 2007, in the case of any such taxpayer who files under the federal income tax for such taxable year as an unmarried individual whose Connecticut adjusted gross income exceeds fifty-five thousand dollars, the amount of the credit shall be reduced by ten per cent for each ten thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount.

(E) For taxable years commencing on or after January 1, [2005] 2007, but prior to January 1, [2006] 2008, in the case of any such taxpayer who files under the federal income tax for such taxable year as an unmarried individual whose Connecticut adjusted gross income exceeds fifty-five thousand five hundred dollars, the amount of the credit shall be reduced by ten per cent for each ten thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount.

(F) For taxable years commencing on or after January 1, [2006] 2008, but prior to January 1, [2007] 2009, in the case of any such taxpayer who files under the federal income tax for such taxable year as an unmarried individual whose Connecticut adjusted gross income exceeds fifty-six thousand five hundred dollars, the amount of the credit shall be reduced by ten per cent for each ten thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount.

(G) For taxable years commencing on or after January 1, [2007] 2009, but prior to January 1, [2008] 2010, in the case of any such taxpayer who files under the federal income tax for such taxable year as an unmarried individual whose Connecticut adjusted gross income exceeds fifty-eight thousand five hundred dollars, the amount of the credit shall be reduced by ten per cent for each ten thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount.

(H) For taxable years commencing on or after January 1, [2008] 2010, but prior to January 1, [2009] 2011, in the case of any such taxpayer who files under the federal income tax for such taxable year as an unmarried individual whose Connecticut adjusted gross income exceeds sixty thousand five hundred dollars, the amount of the credit shall be reduced by ten per cent for each ten thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount.

(I) For taxable years commencing on or after January 1, [2009] 2011, but prior to January 1, [2010] 2012, in the case of any such taxpayer who files under the federal income tax for such taxable year as an unmarried individual whose Connecticut adjusted gross income exceeds sixty-two thousand five hundred dollars, the amount of the credit shall be reduced by ten per cent for each ten thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount.

(J) For taxable years commencing on or after January 1, [2010] 2012, in the case of any such taxpayer who files under the federal income tax for such taxable year as an unmarried individual whose Connecticut adjusted gross income exceeds sixty-four thousand five hundred dollars, the amount of the credit shall be reduced by ten per cent for each ten thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount.

(2) In the case of any such taxpayer who files under the federal income tax for such taxable year as a married individual filing separately whose Connecticut adjusted gross income exceeds fifty thousand two hundred fifty dollars, the amount of the credit shall be reduced by ten per cent for each five thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount.

(3) In the case of a taxpayer who files under the federal income tax for such taxable year as a head of household whose Connecticut adjusted gross income exceeds seventy-eight thousand five hundred dollars, the amount of the credit shall be reduced by ten per cent for each ten thousand dollars or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount.

(4) In the case of a taxpayer who files under federal income tax for such taxable year as married individuals filing jointly whose Connecticut adjusted gross income exceeds one hundred thousand five hundred dollars, the amount of the credit shall be reduced by ten per cent for each ten thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount.

Sec. 77. Subsection (b) of section 12-704c of the general statutes, as amended by section 52 of public act 04-216, is repealed and the following is substituted in lieu thereof (Effective July 1, 2005, and applicable to taxable years commencing on or after January 1, 2005):

(b) The credit allowed under this section shall not exceed two hundred fifteen dollars for the taxable year commencing on or after January 1, 1997, and prior to January 1, 1998; for taxable years commencing on or after January 1, 1998, but prior to January 1, 1999, three hundred fifty dollars; for taxable years commencing on or after January 1, 1999, but prior to January 1, 2000, four hundred twenty-five dollars; for taxable years commencing on or after January 1, 2000, but prior to January 1, 2003, five hundred dollars; for taxable years commencing on or after January 1, 2003, three hundred fifty dollars; [and] for taxable years commencing on or after January 1, 2005, [five hundred dollars] but prior to January 1, 2006, three hundred fifty dollars; and for taxable years commencing on or after January 1, 2006, four hundred dollars. In the case of any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing a joint return, the credit allowed, in the aggregate, shall not exceed such amounts for each such taxable year.

Sec. 78. (NEW) (Effective July 1, 2005) (a) For purposes of this section and section 79 of this act:

(1) "Commissioner" means the Commissioner of Revenue Services;

(2) "Department" means the Department of Revenue Services;

(3) "Nursing home" means any licensed chronic and convalescent nursing home or a rest home with nursing supervision, but does not include, upon approval of the waiver of federal requirements for uniform and broad-based user fees in accordance with 42 CFR 433. 68, pursuant to section 82 of this act, any nursing home owned and operated as of May 1, 2005, by the legal entity that is registered as a continuing care facility with the Department of Social Services in accordance with section 17b-521 of the general statutes, regardless of whether such nursing home participates in the Medicaid program and any nursing home licensed after May 1, 2005 owned and operated by the legal entity that is registered as a continuing care facility with the Department of Social Services in accordance with section 17b-521 of the general statutes;

(4) "Medicare day" means a day of nursing home care service provided to an individual who is eligible for payment, in full or with a coinsurance requirement, under the federal Medicare program, including fee for service and managed care coverage;

(5) "Resident day" means a day of nursing home care service provided to an individual and includes the day a resident is admitted and any day for which the nursing home is eligible for payment for reserving a resident's bed due to hospitalization or temporary leave. For purposes of this subdivision, a day of nursing home care service shall be the period of time between the census-taking hour in a nursing home on two successive calendar days. "Resident day" does not include a Medicare day or the day a resident is discharged;

(6) "Nursing home net revenue" means amounts billed by a nursing home for all room, board and ancillary services, minus (A) contractual allowances, (B) payer discounts, (C) charity care, and (D) bad debts; and

(7) "Contractual allowances" mean the amount of discounts allowed by a nursing home to certain payers from amounts billed for room, board and ancillary services.

(b) (1) (A) For each calendar quarter commencing on or after July 1, 2005, there is hereby imposed a resident day user fee on each nursing home in this state, which fee shall be the product of the nursing home's total resident days during the calendar quarter multiplied by the user fee, as determined by the Commissioner of Social Services pursuant to subsection (a) of section 79 of this act.

(B) Commencing with the calendar quarter in which approval of the waiver of federal requirements for uniform and broad-based user fees in accordance with 42 CFR 433. 68 pursuant to section 80 of this act is granted, the resident day user fee shall be the product of the nursing home's total resident days during the calendar quarter multiplied by the user fee, as redetermined by the Commissioner of Social Services pursuant to subsection (b) of section 79 of this act.

(2) Each nursing home shall, on or before the last day of January, April, July, and October of each year, render to the commissioner a return, on forms prescribed or furnished by the commissioner, stating the nursing home's total resident days during the calendar quarter ending on the last day of the preceding month and stating such other information as the commissioner deems necessary for the proper administration of this section. The resident day user fee imposed under this section shall be due and payable on the due date of such return. Each nursing home shall be required to file such return electronically with the department and to make such payment by electronic funds transfer in the manner provided by chapter 228g of the general statutes, irrespective of whether the nursing home would have otherwise been required to file such return electronically or to make such payment by electronic funds transfer under the provisions of said chapter 228g.

(c) Whenever such resident day user fee is not paid when due, a penalty of ten per cent of the amount due or fifty dollars, whichever is greater, shall be imposed, and interest at the rate of one per cent per month or fraction thereof shall accrue on such user fee from the due date of such user fee until the date of payment.

(d) The commissioner shall notify the Commissioner of Social Services of any amount delinquent under this act and, upon receipt of such notice, the Commissioner of Social Services shall deduct and withhold such amount from amounts otherwise payable by the Department of Social Services to the delinquent nursing home.

(e) The provisions of section 12-548, sections 12-550 to 12-554, inclusive, and section 12-555a of the general statutes shall apply to the provisions of this section in the same manner and with the same force and effect as if the language of said sections had been incorporated in full into this section and had expressly referred to the user fee imposed under this section, except to the extent that any provision is inconsistent with a provision in this section. For purposes of section 12-39g of the general statutes, the resident day user fee shall be treated as a tax.

(f) The commissioner may enter into an agreement with the Commissioner of Social Services delegating to the Commissioner of Social Services the authority to examine the records and returns of any nursing home subject to the resident day user fee imposed under this section and to determine whether such user fee has been underpaid or overpaid. If such authority is so delegated, examinations of such records and returns by the Department of Social Services and determinations by said department that such user fee has been underpaid or overpaid, shall have the same effect as similar examinations or determinations made by the Department of Revenue Services.

(g) (1) The commissioner shall not collect the resident day user fee pursuant to this section until the Commissioner of Social Services informs the commissioner that all the necessary federal approvals are in effect to secure federal financial participation matching funds associated with the rate increases as described in section 81 of this act.

(2) The commissioner shall cease to collect the resident day user fee pursuant to this section if the Commissioner of Social Services informs the commissioner that the federal approvals described in subdivision (1) of this subsection are withheld or withdrawn.

Sec. 79. (NEW) (Effective July 1, 2005) (a) On or before July 1, 2005, and on or before July 1 of each succeeding calendar year, the Commissioner of Social Services shall determine the amount of the user fee and promptly notify the commissioner and nursing homes of such amount. The user fee shall be the (1) the sum of each nursing home's anticipated nursing home net revenue, including but not limited to its estimated net revenue from any increases in Medicaid payments, during the twelve-month period ending on June 30 of the succeeding calendar year, (2) which sum shall be multiplied by six per cent, and (3) which product shall be divided by the sum of each nursing home's anticipated resident days during the twelve-month period ending on June 30 of the succeeding calendar year. The Commissioner of Social Services, in anticipating nursing home net revenue and resident days, shall use the most recently available nursing home net revenue and resident day information.

(b) Upon approval of the waiver of federal requirements for uniform and broad-based user fees in accordance with 42 CFR 433. 68 pursuant to section 81 of this act, the Commissioner of Social Services shall redetermine the amount of the user fee and promptly notify the commissioner and nursing homes of such amount. The user fee shall be the (1) the sum of each nursing home's anticipated nursing home net revenue, including but not limited to its estimated net revenue from any increases in Medicaid payments, during the twelve-month period ending on June 30 of the succeeding calendar year but not including any such anticipated net revenue of any nursing home exempted from such user fee due to waiver of federal requirements pursuant to section 4 of this act, (2) which sum shall be multiplied by six per cent, and (3) which product shall be divided by the sum of each nursing home's anticipated resident days, but not including the anticipated resident days of any nursing home exempted from such user fee due to waiver of federal requirements pursuant to section 81 of this act. Notwithstanding the provisions of this subsection, the amount of the user fee for each nursing home licensed for more than two hundred thirty beds or owned by a municipality shall be equal to the amount necessary to comply with federal provider tax uniformity waiver requirements as determined by the Commissioner of Social Services. The Commissioner of Social Services may increase retroactively the user fee for nursing homes not licensed for more than two hundred thirty beds and not owned by a municipality to the effective date of waiver of said federal requirements to offset user fee reductions necessary to meet the federal waiver requirements. Thereafter, on or before July 1 of each succeeding calendar year, the Commissioner of Social Services shall determine the amount of the user fee in accordance with this subsection. The Commissioner of Social Services, in anticipating nursing home net revenue and resident days, shall use the most recently available nursing home net revenue and resident day information.

(c) (1) Following a redetermination of the resident day user fee by the Commissioner of Social Services pursuant to subsection (b) of this section, the Commissioner of Social Services shall notify the commissioner of the identity of (A) any nursing home subsequently exempted from the resident day user fee due to the waiver of federal requirements pursuant to section 81 of this act and the effective date of such waiver, (B) any nursing home licensed for more than two hundred thirty beds or owned by a municipality and the effective date of any change in its user fee, and (C) any nursing home for which the user fee is retroactively increased pursuant to subsection (b) of this section and the effective date of such increase. The Commissioner of Social Services shall provide notice of any such retroactive user fee increase to each nursing home so affected.

(2) Upon being notified by the Commissioner of Social Services, the commissioner shall refund or credit to any nursing home subsequently exempted from the resident day user fee due to the waiver of federal requirements pursuant to section 81 of this act any resident day user fee collected from such home. No interest shall be payable on the amount of such refund or credit. Any such nursing home shall refund any fees paid by or on behalf of any resident to the party making such payment.

(3) Upon being notified by the Commissioner of Social Services, the commissioner shall refund or credit to any nursing home licensed for more than two hundred thirty beds or owned by a municipality any resident day user fee collected from such home in excess of the resident day user fee that would have been payable had the user fee, as redetermined by the Commissioner of Social Services, been used in calculating the nursing home's resident day user fee. No interest shall be payable on the amount of such refund or credit.

(4) Upon being notified by the Commissioner of Social Services, the commissioner shall notify any nursing home for which the user fee is retroactively increased pursuant to subsection (b) of this section of the additional amount of resident day user fee due and owing from such nursing home. Such a notice of additional amount due and owing to the commissioner shall not be treated as a notice of deficiency assessment by the commissioner nor shall the nursing home have, based on such notice of additional amount due, any right of protest or appeal to the commissioner as in the case of such a deficiency assessment. No interest shall be payable on such additional amount to the extent such additional amount is paid on or before the last day of the month next succeeding the month during which the Commissioner of Social Services provided notice of such retroactive user fee increase to such nursing home.

Sec. 80. (NEW) (Effective July 1, 2005) At the close of each fiscal year commencing with the fiscal year ending on June 30, 2006, the Comptroller is authorized to record as revenue for such fiscal year the amount of tax imposed under the provisions of section 78 of this act that is received by the Commissioner of Revenue Services not later than five business days from the last day of July immediately following the end of such fiscal year.

Sec. 81. Subdivision (4) of subsection (f) of section 17b-340 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2005):

(4) For the fiscal year ending June 30, 1992, (A) no facility shall receive a rate that is less than the rate it received for the rate year ending June 30, 1991; (B) no facility whose rate, if determined pursuant to this subsection, would exceed one hundred twenty per cent of the state-wide median rate, as determined pursuant to this subsection, shall receive a rate which is five and one-half per cent more than the rate it received for the rate year ending June 30, 1991; and (C) no facility whose rate, if determined pursuant to this subsection, would be less than one hundred twenty per cent of the state-wide median rate, as determined pursuant to this subsection, shall receive a rate which is six and one-half per cent more than the rate it received for the rate year ending June 30, 1991. For the fiscal year ending June 30, 1993, no facility shall receive a rate that is less than the rate it received for the rate year ending June 30, 1992, or six per cent more than the rate it received for the rate year ending June 30, 1992. For the fiscal year ending June 30, 1994, no facility shall receive a rate that is less than the rate it received for the rate year ending June 30, 1993, or six per cent more than the rate it received for the rate year ending June 30, 1993. For the fiscal year ending June 30, 1995, no facility shall receive a rate that is more than five per cent less than the rate it received for the rate year ending June 30, 1994, or six per cent more than the rate it received for the rate year ending June 30, 1994. For the fiscal years ending June 30, 1996, and June 30, 1997, no facility shall receive a rate that is more than three per cent more than the rate it received for the prior rate year. For the fiscal year ending June 30, 1998, a facility shall receive a rate increase that is not more than two per cent more than the rate that the facility received in the prior year. For the fiscal year ending June 30, 1999, a facility shall receive a rate increase that is not more than three per cent more than the rate that the facility received in the prior year and that is not less than one per cent more than the rate that the facility received in the prior year, exclusive of rate increases associated with a wage, benefit and staffing enhancement rate adjustment added for the period from April 1, 1999, to June 30, 1999, inclusive. For the fiscal year ending June 30, 2000, each facility, except a facility with an interim rate or replaced interim rate for the fiscal year ending June 30, 1999, and a facility having a certificate of need or other agreement specifying rate adjustments for the fiscal year ending June 30, 2000, shall receive a rate increase equal to one per cent applied to the rate the facility received for the fiscal year ending June 30, 1999, exclusive of the facility's wage, benefit and staffing enhancement rate adjustment. For the fiscal year ending June 30, 2000, no facility with an interim rate, replaced interim rate or scheduled rate adjustment specified in a certificate of need or other agreement for the fiscal year ending June 30, 2000, shall receive a rate increase that is more than one per cent more than the rate the facility received in the fiscal year ending June 30, 1999. For the fiscal year ending June 30, 2001, each facility, except a facility with an interim rate or replaced interim rate for the fiscal year ending June 30, 2000, and a facility having a certificate of need or other agreement specifying rate adjustments for the fiscal year ending June 30, 2001, shall receive a rate increase equal to two per cent applied to the rate the facility received for the fiscal year ending June 30, 2000, subject to verification of wage enhancement adjustments pursuant to subdivision (15) of this subsection. For the fiscal year ending June 30, 2001, no facility with an interim rate, replaced interim rate or scheduled rate adjustment specified in a certificate of need or other agreement for the fiscal year ending June 30, 2001, shall receive a rate increase that is more than two per cent more than the rate the facility received for the fiscal year ending June 30, 2000. For the fiscal year ending June 30, 2002, each facility shall receive a rate that is two and one-half per cent more than the rate the facility received in the prior fiscal year. For the fiscal year ending June 30, 2003, each facility shall receive a rate that is two per cent more than the rate the facility received in the prior fiscal year, except that such increase shall be effective January 1, 2003, and such facility rate in effect for the fiscal year ending June 30, 2002, shall be paid for services provided until December 31, 2002, except any facility that would have been issued a lower rate effective July 1, 2002, than for the fiscal year ending June 30, 2002, due to interim rate status or agreement with the department shall be issued such lower rate effective July 1, 2002, and have such rate increased two per cent effective June 1, 2003. For the fiscal year ending June 30, 2004, rates in effect for the period ending June 30, 2003, shall remain in effect, except any facility that would have been issued a lower rate effective July 1, 2003, than for the fiscal year ending June 30, 2003, due to interim rate status or agreement with the department shall be issued such lower rate effective July 1, 2003. For the fiscal year ending June 30, 2005, rates in effect for the period ending June 30, 2004, shall remain in effect until December 31, 2004, except any facility that would have been issued a lower rate effective July 1, 2004, than for the fiscal year ending June 30, 2004, due to interim rate status or agreement with the department shall be issued such lower rate effective July 1, 2004. Effective January 1, 2005, each facility shall receive a rate that is one per cent greater than the rate in effect December 31, 2004. Effective upon receipt of all the necessary federal approvals to secure federal financial participation matching funds associated with the rate increase provided in this subdivision, but in no event earlier than July 1, 2005, and provided the user fee imposed under section 78 of this act is required to be collected, for the fiscal year ending June 30, 2006, the department shall compute the rate for each facility based upon its 2003 cost report filing or, a subsequent cost year filing for facilities having an interim rate for the period ending June 30, 2005 as provided under Section 17-311-55 of the Regulations of Connecticut State Agencies. For each facility not having an interim rate for the period ending June 30, 2005, the rate for the period ending June 30, 2006 shall be determined beginning with the higher of the computed rate based upon its 2003 cost report filing or the rate in effect for the period ending June 30, 2005. Such rate shall then be increased by $11.80 per day except that in no event shall the rate for the period ending June 30, 2006 be $32.00 more than the rate in effect for the period ending June 30, 2005 and for any facility with a rate below $195.00 per day for the period ending June 30, 2005 such rate for the period ending June 30, 2006 shall not be greater than $217.43 per day and for any facility with a rate equal to or greater than $195.00 per day for the period ending June 30, 2005 such rate for the period ending June 30, 2006 shall not exceed the rate in effect for the period ending June 30, 2005 increased by eleven and one-half per cent. For each facility with an interim rate for the period ending June 30, 2005, the interim replacement rate for the period ending June 30, 2006 shall not exceed the rate in effect for the period ending June 30, 2005 increased by $11.80 per day plus the per day cost of the user fee payments made pursuant to section 78 of this act divided by annual resident service days, except for any facility with an interim rate below $195.00 per day for the period ending June 30, 2005 the interim replacement rate for the period ending June 30, 2006 shall not be greater than $217.43 per day and for any facility with an interim rate equal to or greater than $195.00 per day for the period ending June 30, 2005 the interim replacement rate for the period ending June 30, 2006 shall not exceed the rate in effect for the period ending June 30, 2005 increased by eleven and one-half per cent. For fiscal year ending June 30, 2007, all facility rates in effect for the period ending June 30, 2006, shall remain in effect, except for any facility that would been issued a lower rate effective July 1, 2006, than for the rate period ending June 30, 2006, due to interim rate status or agreement with the department, shall be issued such lower rate effective July 1, 2006. The Commissioner of Social Services shall add fair rent increases to any other rate increases established pursuant to this subdivision for a facility which has undergone a material change in circumstances related to fair rent. Interim rates may take into account reasonable costs incurred by a facility, including wages and benefits.

Sec. 82. (NEW) (Effective July 1, 2005) Not later than fifteen days after approval of the Medicaid state plan amendment required to implement section 81 of this act, the Commissioner of Social Services shall seek approval from the Centers for Medicare and Medicaid Services for, and shall file a provider user fee uniformity waiver request regarding, the user fee set forth in this act. The request for approval shall include a request for a waiver of federal requirements for uniform and broad-based user fees in accordance with 42 CFR 433. 68, to (1) exempt from the user fee prescribed by section 78 of this act any nursing facility owned by an entity that provides continuing care in exchange for a transfer of assets or an entrance fee in addition to or in lieu of periodic payments, regardless of whether such nursing facility participates in the Medicaid program; and (2) impose a user fee in an amount less than the fee determined pursuant to section 78 of this act as necessary to meet the requirements of 42 CFR 433. 68(e)(2) on (A) nursing homes owned by a municipality, and (B) nursing homes licensed for more than 230 beds. Notwithstanding any section of the general statutes, the provisions of section 17b-8 of the general statutes shall not apply to the waiver sought pursuant to this section.

Sec. 83. Subsection (g) of section 17b-340 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2005):

(g) For the fiscal year ending June 30, 1993, any intermediate care facility for the mentally retarded with an operating cost component of its rate in excess of one hundred forty per cent of the median of operating cost components of rates in effect January 1, 1992, shall not receive an operating cost component increase. For the fiscal year ending June 30, 1993, any intermediate care facility for the mentally retarded with an operating cost component of its rate that is less than one hundred forty per cent of the median of operating cost components of rates in effect January 1, 1992, shall have an allowance for real wage growth equal to thirty per cent of the increase determined in accordance with subsection (q) of section 17-311-52 of the regulations of Connecticut state agencies, provided such operating cost component shall not exceed one hundred forty per cent of the median of operating cost components in effect January 1, 1992. Any facility with real property other than land placed in service prior to October 1, 1991, shall, for the fiscal year ending June 30, 1995, receive a rate of return on real property equal to the average of the rates of return applied to real property other than land placed in service for the five years preceding October 1, 1993. For the fiscal year ending June 30, 1996, and any succeeding fiscal year, the rate of return on real property for property items shall be revised every five years. The commissioner shall, upon submission of a request, allow actual debt service, comprised of principal and interest, in excess of property costs allowed pursuant to section 17-311-52 of the regulations of Connecticut state agencies, provided such debt service terms and amounts are reasonable in relation to the useful life and the base value of the property. For the fiscal year ending June 30, 1995, and any succeeding fiscal year, the inflation adjustment made in accordance with subsection (p) of section 17-311-52 of the regulations of Connecticut state agencies shall not be applied to real property costs. For the fiscal year ending June 30, 1996, and any succeeding fiscal year, the allowance for real wage growth, as determined in accordance with subsection (q) of section 17-311-52 of the regulations of Connecticut state agencies, shall not be applied. For the fiscal year ending June 30, 1996, and any succeeding fiscal year, no rate shall exceed three hundred seventy-five dollars per day unless the commissioner, in consultation with the Commissioner of Mental Retardation, determines after a review of program and management costs, that a rate in excess of this amount is necessary for care and treatment of facility residents. For the fiscal year ending June 30, 2002, rate period, the Commissioner of Social Services shall increase the inflation adjustment for rates made in accordance with subsection (p) of section 17-311-52 of the regulations of Connecticut state agencies to update allowable fiscal year 2000 costs to include a three and one-half per cent inflation factor. For the fiscal year ending June 30, 2003, rate period, the commissioner shall increase the inflation adjustment for rates made in accordance with subsection (p) of section 17-311-52 of the regulations of Connecticut state agencies to update allowable fiscal year 2001 costs to include a one and one-half per cent inflation factor, except that such increase shall be effective November 1, 2002, and such facility rate in effect for the fiscal year ending June 30, 2002, shall be paid for services provided until October 31, 2002, except any facility that would have been issued a lower rate effective July 1, 2002, than for the fiscal year ending June 30, 2002, due to interim rate status or agreement with the department shall be issued such lower rate effective July 1, 2002, and have such rate updated effective November 1, 2002, in accordance with applicable statutes and regulations. For the fiscal year ending June 30, 2004, rates in effect for the period ending June 30, 2003, shall remain in effect, except any facility that would have been issued a lower rate effective July 1, 2003, than for the fiscal year ending June 30, 2003, due to interim rate status or agreement with the department shall be issued such lower rate effective July 1, 2003. For the fiscal year ending June 30, 2005, rates in effect for the period ending June 30, 2004, shall remain in effect until September 30, 2004. Effective October 1, 2004, each facility shall receive a rate that is five per cent greater than the rate in effect September 30, 2004. Effective upon receipt of all the necessary federal approvals to secure federal financial participation matching funds associated with the rate increase provided in subdivision (4) of subsection (f) of this section, as amended by this act, but in no event earlier than October 1, 2005, and provided the user fee imposed under section 78 of this act is required to be collected, each facility shall receive a rate that is four per cent more than the rate the facility received in the prior fiscal year, except any facility that would have been issued a lower rate effective October 1, 2005, than for the fiscal year ending June 30, 2005, due to interim rate status or agreement with the department, shall be issued such lower rate effective October 1, 2005. Such rate increase shall remain in effect unless: (A) The federal financial participation matching funds associated with the rate increase are no longer available; or (B) the user fee created pursuant to section 78 of this act is not in effect. For the fiscal year ending June 30, 2007, rates in effect for the period ending June 30, 2006, shall remain in effect, except any facility that would have been issued a lower rate effective July 1, 2006, than for the fiscal year ending June 30, 2006, due to interim rate status or agreement with the department, shall be issued such lower rate effective July 1, 2006.

Sec. 84. Subdivision (1) of subsection (h) of section 17b-340 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2005):

(h) (1) For the fiscal year ending June 30, 1993, any residential care home with an operating cost component of its rate in excess of one hundred thirty per cent of the median of operating cost components of rates in effect January 1, 1992, shall not receive an operating cost component increase. For the fiscal year ending June 30, 1993, any residential care home with an operating cost component of its rate that is less than one hundred thirty per cent of the median of operating cost components of rates in effect January 1, 1992, shall have an allowance for real wage growth equal to sixty-five per cent of the increase determined in accordance with subsection (q) of section 17-311-52 of the regulations of Connecticut state agencies, provided such operating cost component shall not exceed one hundred thirty per cent of the median of operating cost components in effect January 1, 1992. Beginning with the fiscal year ending June 30, 1993, for the purpose of determining allowable fair rent, a residential care home with allowable fair rent less than the twenty-fifth percentile of the state-wide allowable fair rent shall be reimbursed as having allowable fair rent equal to the twenty-fifth percentile of the state-wide allowable fair rent. Beginning with the fiscal year ending June 30, 1997, a residential care home with allowable fair rent less than three dollars and ten cents per day shall be reimbursed as having allowable fair rent equal to three dollars and ten cents per day. Property additions placed in service during the cost year ending September 30, 1996, or any succeeding cost year shall receive a fair rent allowance for such additions as an addition to three dollars and ten cents per day if the fair rent for the facility for property placed in service prior to September 30, 1995, is less than or equal to three dollars and ten cents per day. For the fiscal year ending June 30, 1996, and any succeeding fiscal year, the allowance for real wage growth, as determined in accordance with subsection (q) of section 17-311-52 of the regulations of Connecticut state agencies, shall not be applied. For the fiscal year ending June 30, 1996, and any succeeding fiscal year, the inflation adjustment made in accordance with subsection (p) of section 17-311-52 of the regulations of Connecticut state agencies shall not be applied to real property costs. Beginning with the fiscal year ending June 30, 1997, minimum allowable patient days for rate computation purposes for a residential care home with twenty-five beds or less shall be eighty-five per cent of licensed capacity. Beginning with the fiscal year ending June 30, 2002, for the purposes of determining the allowable salary of an administrator of a residential care home with sixty beds or less the department shall revise the allowable base salary to thirty-seven thousand dollars to be annually inflated thereafter in accordance with section 17-311-52 of the regulations of Connecticut state agencies. The rates for the fiscal year ending June 30, 2002, shall be based upon the increased allowable salary of an administrator, regardless of whether such amount was expended in the 2000 cost report period upon which the rates are based. Beginning with the fiscal year ending June 30, 2000, the inflation adjustment for rates made in accordance with subsection (p) of section 17-311-52 of the regulations of Connecticut state agencies shall be increased by two per cent, and beginning with the fiscal year ending June 30, 2002, the inflation adjustment for rates made in accordance with subsection (c) of said section shall be increased by one per cent. Beginning with the fiscal year ending June 30, 1999, for the purpose of determining the allowable salary of a related party, the department shall revise the maximum salary to twenty-seven thousand eight hundred fifty-six dollars to be annually inflated thereafter in accordance with section 17-311-52 of the regulations of Connecticut state agencies and beginning with the fiscal year ending June 30, 2001, such allowable salary shall be computed on an hourly basis and the maximum number of hours allowed for a related party other than the proprietor shall be increased from forty hours to forty-eight hours per work week. For the fiscal year ending June 30, 2005, each facility shall receive a rate that is two and one-quarter per cent more than the rate the facility received in the prior fiscal year, except any facility that would have been issued a lower rate effective July 1, 2004, than for the fiscal year ending June 30, 2004, due to interim rate status or agreement with the department shall be issued such lower rate effective July 1, 2004. Effective upon receipt of all the necessary federal approvals to secure federal financial participation matching funds associated with the rate increase provided in subdivision (4) of subsection (f) of this section, as amended by this act, but in no event earlier than October 1, 2005, and provided the user fee imposed under section 78 of this act is required to be collected, each facility shall receive a rate that is four per cent more than the rate the facility received in the prior fiscal year, except any facility that would have been issued a lower rate effective October 1, 2005, than for the fiscal year ending June 30, 2005, due to interim rate status or agreement with the department, shall be issued such lower rate effective October 1, 2005. Such rate increase shall remain in effect unless: (A) The federal financial participation matching funds associated with the rate increase are no longer available; or (B) the user fee created pursuant to section 78 of this act is not in effect. For the fiscal year ending June 30, 2007, rates in effect for the period ending June 30, 2006, shall remain in effect, except any facility that would have been issued a lower rate effective July 1, 2006, than for the fiscal year ending June 30, 2006, due to interim rate status or agreement with the department, shall be issued such lower rate effective July 1, 2006.

Sec. 85. (NEW) (Effective July 1, 2005) For the fiscal year ending June 30, 2006, any nursing home that receives a net gain in revenue shall apply at least eighty five per cent of such net gain to increased employee wage rates and benefits and additional direct and indirect component staffing. Such net gain shall not be applied to wage and salary increases provided to the administrator, assistant administrator, owners or related party employees. For the purposes of this section, "net gain in revenue" means the difference between the rate in effect June 30, 2005, and the rate in effect on July 1, 2005, multiplied by the number of resident days eligible for state payment for the period between July 1, 2005, and June 30, 2006, less state revenue taxes accrued for the period between July 1, 2005, and June 30, 2006. The Commissioner of Social Services shall compare expenditures for wages, benefits and staffing for the year ending June 30, 2006, exclusive of administrator, assistant administrator, owners or related party employee expenditures, to such expenditures in the year ending June 30, 2005, to verify whether a facility has applied at least eighty five per cent of its net gain to specified wage, benefit and staffing enhancements. In the event that the commissioner determines that a facility did not apply at least eighty five per cent of its net gain to such specified enhancements, the commissioner shall recover such amounts from the facility through rate adjustments or other means. The commissioner may require facilities to file cost reporting forms, in addition to the annual cost report, as may be necessary, to verify the appropriate application of any net gain.

Sec. 86. Subdivision (109) of section 12-412 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2005):

(109) Sales of college textbooks to full and part-time students enrolled at institutions of higher education or private occupational schools authorized pursuant to sections 10a-22a to 10a-22k, inclusive, provided the student presents a valid student identification card. For purposes of this subdivision, "college textbooks" means new or used books and related workbooks required or recommended for a course at an institution of higher education or a private occupational school authorized pursuant to sections 10a-22a to 10a-22k, inclusive.

Sec. 87. Section 12-412 of the general statutes is amended by adding subdivision (116) as follows (Effective October 1, 2005):

(NEW) (116) Sales of marine vessel brokerage services provided by marine vessel brokers selling such vessels for the owners.

Sec. 88. (NEW) (Effective September 1, 2005) (a) Every domestic insurer or insurance company authorized to issue policies of liability or workers' compensation insurance in the state shall, upon the filing of any personal injury or workers' compensation claim, provide notice of such claim to the Commissioner of Administrative Services for the purposes of identifying potential liabilities to the State of Connecticut. No such insurer or insurance company shall be required to provide such notice to any other state agency. The state shall not store or maintain any information provided in such notice unless the state identifies the claimant as having a potential liability to the State of Connecticut. No domestic insurer or insurance company shall issue payment on any claim until twenty-five days after the notice required under this section has been provided.

(b) Any insurer or insurance company, its directors, agents, and employees and central reporting organizations and their respective employees authorized by an insurer to act on its behalf, who release information or withhold payments in accordance with the provisions of this section shall be immune from any liability.

Sec. 89. Section 16-245m of the general statutes is amended by adding subsection (f) as follows (Effective from passage):

(NEW) (f) Notwithstanding the provisions of subsections (a) to (d), inclusive, of this section, the Department of Public Utility Control shall authorize the disbursement of a total of one million dollars in each month, commencing with August 1, 2006, and ending with July 31, 2007, from the Energy Conservation and Load Management Funds established pursuant to said subsections. The amount disbursed from each Energy Conservation and Load Management Fund shall be proportionately based on the receipts received by each fund. Such disbursements shall be deposited in the General Fund.

Sec. 90. (Effective July 1, 2005) Notwithstanding any provision of the general statutes, for the fiscal year ending June 30, 2007, the sum of twelve million dollars shall be transferred from the resources of the Tobacco and Health Trust Fund established in section 4-28f of the general statutes and credited to the resources of the General Fund.

Sec. 91. (Effective July 1, 2005) Prior to June 30, 2006, the Comptroller shall transfer forty-one million dollars of fiscal year 2006 General Fund revenue for use as General Fund revenue for fiscal year 2007.

Sec. 92. Section 3-115b of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) Effective with the fiscal year commencing July 1, [2005] 2007, the Comptroller is authorized to implement the use of generally accepted accounting principles, as prescribed by the Government Accounting Standards Board, with respect to the preparation and maintenance of the annual financial statements of the state, and the Office of Policy and Management is authorized to implement the use of generally accepted accounting principles, as prescribed by the Government Accounting Standards Board, with respect to the preparation of the annual budget of the state.

(b) To implement such accounting principles, the Comptroller and the Secretary of the Office of Policy and Management shall concurrently prepare conversion plans for the respective implementations pursuant to subsection (a) of this section. The conversion plans shall be submitted to the joint standing committee of the General Assembly having cognizance of matters relating to appropriations and the budgets of state agencies not later than February 1, [2005] 2007.

(c) The Comptroller shall establish an opening combined balance sheet for all appropriated funds as of July 1, [2005] 2007, on the basis of generally accepted accounting principles. The accrued and unpaid expenses and liabilities and other adjustments for the purposes of generally accepted accounting principles, as of June 30, [2005] 2007, shall be aggregated and set up as a deferred charge on the combined balance sheet and such deferred charge shall be amortized in equal increments in each annual budget commencing with the fiscal year ending June 30, [2007] 2009, and for the succeeding fourteen fiscal years.

Sec. 93. (Effective July 1, 2005) The appropriations in section 1 of this act are supported by revenue estimates as follows:

ESTIMATED REVENUE – GENERAL FUND

	Taxes	2005-2006
	Personal Income	$ 5,786,000,000
	Sales & Use	3,432,200,000
	Corporation	646,300,000
	Public Service	197,100,000
	Inheritance & Estate	133,200,000
	Insurance	247,200,000
	Cigarette	266,000,000
	Real Estate Conveyance	175,500,000
	Oil Companies	132,300,000
	Alcoholic Beverages	44,000,000
	Admissions, Dues and Cabaret	32,600,000
	Miscellaneous	144,000,000
	Total Taxes	11,236,400,000

	Refunds of Taxes	(766,000,000)
	R & D Credit Exchange	(15,000,000)
	Net General Fund Taxes	10,455,400,000

	Other Revenue
	Transfers – Special Revenue	277,500,000
	Indian Gaming Payments	430,000,000
	Licenses, Permits, Fees	147,300,000
	Sales of Commodities & Services	35,000,000
	Rents, Fines & Escheats	70,000,000
	Investment Income	23,000,000
	Miscellaneous	125,000,000
	Refunds of Payments	(600,000)
	Net Total Other Revenue	1,107,200,000

	Other Sources
	Federal Grants	2,601,400,000
	Transfer to the Resources of the General Fund	(41,000,000)
	Transfer from Tobacco Settlement Fund	97,000,000
	Transfer to Other Funds	(86,300,000)
	Total Other Sources	2,571,100,000

	Total General Fund Revenue	14,133,700,000

Sec. 94. (Effective July 1, 2005) The appropriations in section 2 of this act are supported by revenue estimates as follows:

ESTIMATED REVENUE – SPECIAL TRANSPORTATION FUND


		2005-2006
	Motor Fuels	$ 500,000,000
	Oil Companies Tax	28,500,000
	Sales Tax DMV	76,000,000
	Motor Vehicle Receipts	230,000,000
	Licenses, Permits, Fees	163,000,000
	Interest Income	29,000,000
	Transfers to Conservation Fund	(2,000,000)
	Transfer to Emissions Enterprise Fund	(1,600,000)
	Transfer to TSB Account	(25,300,000)
	Total Revenue	997,600,000
	Refunds of Taxes	(8,600,000)
	Refunds of Payments	(2,800,000)

	Total Special Transportation Fund Revenue	986,200,000

Sec. 95. (Effective July 1, 2005) The appropriations in section 3 of this act are supported by revenue estimates as follows:

ESTIMATED REVENUE – MASHANTUCKET PEQUOT AND MOHEGAN FUND

		2005-2006
	Transfers from General Fund	$ 86,300,000
	Total Mashantucket Pequot and Mohegan Fund	86,300,000

Sec. 96. (Effective July 1, 2005) The appropriations in section 4 of this act are supported by revenue estimates as follows:

ESTIMATED REVENUE – SOLDIERS, SAILORS AND MARINES FUND

		2005-2006
	Investment Income	$ 3,900,000
	Total Soldiers, Sailors and Marines Fund	3,900,000

Sec. 97. (Effective July 1, 2005) The appropriations in section 5 of this act are supported by revenue estimates as follows:

ESTIMATED REVENUE – REGIONAL MARKET OPERATION FUND

		2005-2006
	Rentals and Investment Income	$ 1,000,000
	Total Regional Market Operation Fund	1,000,000

Sec. 98. (Effective July 1, 2005) The appropriations in section 6 of this act are supported by revenue estimates as follows:

ESTIMATED REVENUE – BANKING FUND

		2005-2006
	Fees and Assessments	$ 14,900,000
	Total Banking Fund	14,900,000

Sec. 99. (Effective July 1, 2005) The appropriations in section 7 of this act are supported by revenue estimates as follows:

ESTIMATED REVENUE – INSURANCE FUND

		2005-2006
	Assessments and Investment Income	$ 21,700,000
	Total Insurance Fund	21,700,000

Sec. 100. (Effective July 1, 2005) The appropriations in section 8 of this act are supported by revenue estimates as follows:

ESTIMATED REVENUE – CONSUMER COUNSEL AND PUBLIC UTILITY CONTROL FUND

		2005-2006
	Fees and Assessments	$ 19,300,000
	Total Consumer Counsel and Public Utility
	Control Fund	19,300,000

Sec. 101. (Effective July 1, 2005) The appropriations in section 9 of this act are supported by revenue estimates as follows:

ESTIMATED REVENUE – WORKERS' COMPENSATION FUND

		2005-2006
	Fees, Assessments and Investment Income	$ 20,700,000
	Total Workers' Compensation Fund	20,700,000

Sec. 102. (Effective July 1, 2005) The appropriations in section 10 of this act are supported by revenue estimates as follows:

ESTIMATED REVENUE – CRIMINAL INJURIES COMPENSATION FUND

		2005-2006
	Fines and Investment Income	$ 2,100,000
	Total Criminal Injuries Compensation Fund	2,100,000

Sec. 103. (Effective July 1, 2005) The appropriations in section 11 of this act are supported by revenue estimates as follows:

ESTIMATED REVENUE – GENERAL FUND

	Taxes	2006-2007
	Personal Income	$ 6,065,000,000
	Sales & Use	3,592,000,000
	Corporation	674,800,000
	Public Service	197,100,000
	Inheritance & Estate	158,800,000
	Insurance	259,600,000
	Cigarette	262,000,000
	Real Estate Conveyance	166,700,000
	Oil Companies	135,800,000
	Alcoholic Beverages	44,000,000
	Admissions, Dues and Cabaret	33,300,000
	Miscellaneous	145,400,000
	Total Taxes	11,734,500,000

	Refunds of Taxes	(834,300,000)
	R & D Credit Exchange	(18,000,000)
	Net General Fund Taxes	10,882,200,000

	Other Revenue
	Transfers – Special Revenue	280,000,000
	Indian Gaming Payments	445,400,000
	Licenses, Permits, Fees	137,300,000
	Sales of Commodities & Services	35,000,000
	Rents, Fines & Escheats	60,000,000
	Investment Income	25,000,000
	Miscellaneous	133,000,000
	Refunds of Payments	(600,000)
	Net Total Other Revenue	1,115,100,000

	Other Sources
	Federal Grants	2,675,500,000
	Transfer to the Resources of the General Fund	53,000,000
	Transfer from Tobacco Settlement Fund	109,000,000
	Transfer to Other Funds	(86,300,000)
	Total Other Sources	2,751,200,000

	Total General Fund Revenue	14,748,500,000

Sec. 104. (Effective July 1, 2005) The appropriations in section 12 of this act are supported by revenue estimates as follows:

ESTIMATED REVENUE – SPECIAL TRANSPORTATION FUND

	Taxes	2006-2007
	Motor Fuels	$ 512,000,000
	Oil Companies Tax	41,000,000
	Sales Tax DMV	78,000,000
	Motor Vehicle Receipts	235,000,000
	Licenses, Permits, Fees	166,000,000
	Interest Income	32,000,000
	Transfers to Conservation Fund	(2,000,000)
	Transfer to Emissions Enterprise Fund	(4,000,000)
	Transfer to TSB Account	(20,300,000)
	Total Revenue	1,037,700,000

	Refunds of Taxes	(8,800,000)
	Refunds of Payments	(2,800,000)

	Total Special Transportation Fund Revenue	1,026,100,000

Sec. 105. (Effective July 1, 2005) The appropriations in section 13 of this act are supported by revenue estimates as follows:

ESTIMATED REVENUE – MASHANTUCKET PEQUOT AND MOHEGAN FUND

		2006-2007
	Transfers from General Fund	$ 86,300,000
	Total Mashantucket Pequot and Mohegan Fund	86,300,000

Sec. 106. (Effective July 1, 2005) The appropriations in section 14 of this act are supported by revenue estimates as follows:

ESTIMATED REVENUE – SOLDIERS, SAILORS AND MARINES FUND

		2006-2007
	Investment Income	$ 4,000,000
	Total Soldiers, Sailors and Marines Fund	4,000,000

Sec. 107. (Effective July 1, 2005) The appropriations in section 15 of this act are supported by revenue estimates as follows:

ESTIMATED REVENUE – REGIONAL MARKET OPERATION FUND

		2006-2007
	Rentals and Investment Income	$ 1,000,000
	Total Regional Market Operation Fund	1,000,000

Sec. 108. (Effective July 1, 2005) The appropriations in section 16 of this act are supported by revenue estimates as follows:

ESTIMATED REVENUE – BANKING FUND

		2006-2007
	Fees and Assessments	$ 17,500,000
	Total Banking Fund	17,500,000

Sec. 109. (Effective July 1, 2005) The appropriations in section 17 of this act are supported by revenue estimates as follows:

ESTIMATED REVENUE – INSURANCE FUND

		2006-2007
	Assessments and Investment Income	$ 22,800,000
	Total Insurance Fund	22,800,000

Sec. 110. (Effective July 1, 2005) The appropriations in section 18 of this act are supported by revenue estimates as follows:

ESTIMATED REVENUE – CONSUMER COUNSEL AND PUBLIC UTILITY CONTROL FUND

		2006-2007
	Fees and Assessments	$ 19,600,000
	Total Consumer Counsel and Public Utility
	Control Fund	19,600,000

Sec. 111. (Effective July 1, 2005) The appropriations in section 19 of this act are supported by revenue estimates as follows:

ESTIMATED REVENUE – WORKERS' COMPENSATION FUND

		2006-2007
	Fees, Assessments and Investment Income	$ 21,000,000
	Total Workers' Compensation Fund	21,000,000

Sec. 112. (Effective July 1, 2005) The appropriations in section 20 of this act are supported by revenue estimates as follows:

ESTIMATED REVENUE – CRIMINAL INJURIES COMPENSATION FUND

		2006-2007
	Fines and Investment Income	$ 2,100,000
	Total Criminal Injuries Compensation Fund	2,100,000

Sec. 113. Section 12-396 of the general statutes is repealed. (Effective from passage)

Approved June 30, 2005