CHAPTER 184b
CONNECTICUT COMMISSION ON CULTURE AND TOURISM

Table of Contents

Sec. 10-393. Appointment of commission members. Terms and duties. Appointment and authority of executive director.
Sec. 10-416a. Tax credits for rehabilitation of certified historic structures.
Sec. 10-416b. Tax credits for rehabilitation of certified historic structures for mixed-use or affordable housing.
Sec. 10-417. (Formerly Sec. 32-86a). Commission powers and duties re digital media and motion picture activities.

      Sec. 10-393. Appointment of commission members. Terms and duties. Appointment and authority of executive director. (a) The Connecticut Commission on Culture and Tourism shall consist of thirty-five voting commissioners and nonvoting ex-officio members. Such ex-officio members shall be the executive directors of the Connecticut Trust for Historic Preservation and the Connecticut Humanities Council, the State Poet Laureate, the State Historian and the State Archaeologist. The State Poet Laureate, the State Historian and the State Archaeologist shall serve as commissioners without being appointed and without receiving compensation for such service. The remaining thirty commissioners shall be appointed as follows:

      (1) The Governor shall appoint eight commissioners: (A) One commissioner shall be an individual with knowledge of and experience in the tourism industry from within the state; (B) three commissioners shall be individuals with knowledge of or experience or interest in history or humanities; (C) one commissioner shall be an individual with knowledge of or experience or interest in the arts; (D) one commissioner shall be an individual with experience relating directly to the production of digital media or motion pictures; and (E) two commissioners shall be selected at large.

      (2) The speaker of the House of Representatives shall appoint four commissioners: (A) One commissioner shall be an individual with knowledge of and experience in the tourism industry from the southwestern tourism district, established under section 10-397; (B) one commissioner shall be an individual with knowledge of or experience or interest in history or humanities; (C) one commissioner shall be an individual with knowledge of or experience or interest in the arts; and (D) one commissioner shall be an individual with experience relating directly to the production of digital media or motion pictures.

      (3) The president pro tempore of the Senate shall appoint four commissioners: (A) One commissioner shall be an individual with knowledge of and experience in the tourism industry from the central tourism district, established under section 10-397; (B) one commissioner shall be an individual with knowledge of or experience or interest in history or humanities; (C) one commissioner shall be an individual with knowledge of or experience or interest in the arts; and (D) one commissioner shall be an individual with experience relating directly to the production of digital media or motion pictures.

      (4) The majority leader of the House of Representatives shall appoint three commissioners: (A) One commissioner shall be an individual with knowledge of and experience in the tourism industry from the south central tourism district, established under section 10-397; (B) one commissioner shall be an individual with knowledge of or experience or interest in the arts; and (C) one commissioner shall be an individual with experience relating directly to the production of digital media or motion pictures.

      (5) The majority leader of the Senate shall appoint three commissioners: (A) One commissioner shall be an individual with knowledge of and experience in the tourism industry from the eastern tourism district; (B) one commissioner shall be an individual with knowledge of or experience or interest in the arts; and (C) one commissioner shall be an individual with experience relating directly to the production of digital media or motion pictures.

      (6) The minority leader of the House of Representatives shall appoint four commissioners: (A) One commissioner shall be an individual with knowledge of and experience in the tourism industry from within the state; (B) one commissioner shall be an individual with knowledge of or experience or interest in history or humanities; (C) one commissioner shall be an individual with knowledge of or experience or interest in the arts; and (D) one commissioner shall be an individual with experience relating directly to the production of digital media or motion pictures.

      (7) The minority leader of the Senate shall appoint four commissioners: (A) One commissioner shall be an individual with knowledge of and experience in the tourism industry from the northwestern tourism district, established under section 10-397; (B) one commissioner shall be an individual with knowledge of or experience or interest in history or humanities; (C) one commissioner shall be an individual with knowledge of or experience or interest in the arts; and (D) one commissioner shall be an individual with experience relating directly to the production of digital media or motion pictures.

      (b) Each commissioner shall serve a term that is coterminous with such commissioner's appointing authority.

      (c) The commission shall have an executive director, appointed by the Governor in accordance with the provisions of chapter 46, who shall administer the commission in accordance with subsection (e) of this section. The voting commissioners shall elect annually: A commissioner from among the voting commissioners to serve as chairperson of the commission, one commissioner as vice-chairperson, and other commissioners as officers. Such commissioners shall establish bylaws as necessary for the operation of the commission. Commissioners shall receive no compensation for the performance of their duties, but may be reimbursed for their necessary expenses incurred in the performance of their duties. The commission shall meet at least once during each calendar quarter and at such other times as the chairperson deems necessary or upon the request of a majority of commissioners in office.

      (d) Thirteen voting commissioners of the board shall constitute a quorum and the affirmative vote of a majority of the voting commissioners present at a meeting of the commission shall be sufficient for any action taken by the commission. No vacancy of a commissioner shall impair the right of a quorum to exercise all the rights and perform all the duties of the commission. Any action taken by the commission may be authorized by resolution at any regular or special meeting and shall take effect immediately unless otherwise provided in the resolution.

      (e) The executive director of the commission shall administer the commission, subject to the supervision of the commissioners. The executive director shall have the authority to administer all laws under the jurisdiction of the commission and the power and authority to: Coordinate and direct the operation of the commission; establish rules for the internal operation of the commission; contract for facilities, services and programs to implement the purposes of the commission established by law; and enter into agreements for funding from private sources, including corporate donations and other commercial sponsorships. The executive director is authorized to do all things necessary to apply for, qualify for and accept any funds made available under any federal act for the purposes established under section 10-392. All funds received under this subsection shall be deposited into the Connecticut Commission on Culture and Tourism account, established under section 10-395. The executive director may enter into contracts with the federal government concerning the use of such funds.

      (June 30 Sp. Sess. P.A. 03-6, S. 211; P.A. 04-20, S. 4; 04-205, S. 5; May Sp. Sess. P.A. 04-2, S. 30; P.A. 06-172, S. 2; P.A. 07-217, S. 47; 07-220, S. 1.)

      History: June 30 Sp. Sess. P.A. 03-6 effective August 20, 2003; P.A. 04-20 made a technical change in Subsec. (a)(7), effective April 16, 2004; P.A. 04-205, effective June 3, 2004, and May Sp. Sess. P.A. 04-2, effective May 12, 2004, both replaced Connecticut Commission on Arts, Tourism, Culture, History and Film with Connecticut Commission on Culture and Tourism; P.A. 06-172 amended Subsec. (a) to increase the number of members from 29 to 35 and to provide that the new members have experience relating directly to the production of digital media or motion pictures; P.A. 07-217 made technical changes in Subsec. (e), effective July 12, 2007; P.A. 07-220 amended Subsec. (a) to delete having an interest in tourism as requirement for each of the commissioners and to provide that their knowledge and experience shall be in the tourism industry and amended Subsec. (b) to delete prohibition against members of boards of directors of regional tourism districts serving as commissioner, effective July 5, 2007.

(Return to
Chapter Table of Contents)
(Return to
List of Chapters)
(Return to
List of Titles)

      Sec. 10-416a. Tax credits for rehabilitation of certified historic structures. (a) As used in this section, the following terms shall have the following meanings unless the context clearly indicates another meaning:

      (1) "Commission" means the Connecticut Commission on Culture and Tourism established pursuant to section 10-392;

      (2) "Certified historic structure" means an historic commercial or industrial property that: (A) Is listed individually on the National or State Register of Historic Places, or (B) is located in a district listed on the National or State Register of Historic Places, and has been certified by the commission as contributing to the historic character of such district;

      (3) "Certified rehabilitation" means any rehabilitation of a certified historic structure for residential use consistent with the historic character of such property or the district in which the property is located as determined by regulations adopted by the commission;

      (4) "Owner" means any person, firm, limited liability company, nonprofit or for-profit corporation or other business entity which possesses title to an historic structure and undertakes the rehabilitation of such structure;

      (5) "Placed in service" means that substantial rehabilitation work has been completed which would allow for issuance of a certificate of occupancy for the entire building or, in projects completed in phases, for individual residential units that are an identifiable portion of the building;

      (6) "Qualified rehabilitation expenditures" means any costs incurred for the physical construction involved in the rehabilitation of a certified historic structure for residential use, excluding: (A) The owner's personal labor, (B) the cost of a new addition, except as required to comply with any provision of the State Building Code or the State Fire Safety Code, and (C) any nonconstruction cost such as architectural fees, legal fees and financing fees;

      (7) "Rehabilitation plan" means any construction plans and specifications for the proposed rehabilitation of a certified historic structure in sufficient detail for evaluation by compliance with the standards developed under the provisions of subsections (b) to (d), inclusive, of this section; and

      (8) "Substantial rehabilitation" or "substantially rehabilitate" means the qualified rehabilitation expenditures of a certified historic structure that exceed twenty-five per cent of the assessed value of such structure.

      (b) (1) The commission shall administer a system of tax credit vouchers within the resources, requirements and purposes of this section for owners rehabilitating certified historic structures.

      (2) The credit authorized by this section shall be available in the tax year in which the substantially rehabilitated certified historic structure is placed in service. In the case of projects completed in phases, the tax credit shall be prorated to the substantially rehabilitated identifiable portion of the building placed in service. If the tax credit is more than the amount owed by the taxpayer for the year in which the substantially rehabilitated certified historic structure is placed in service, the amount that is more than the taxpayer's tax liability may be carried forward and credited against the taxes imposed for the succeeding five years or until the full credit is used, whichever occurs first.

      (3) Any credits allowed under this section that are provided to multiple owners of certified historic structures shall be passed through to persons designated as partners, members or owners, pro rata or pursuant to an agreement among such persons designated as partners, members or owners documenting an alternative distribution method without regard to other tax or economic attributes of such entity. Any owner entitled to a credit under this section may assign, transfer or convey the credits, in whole or in part, by sale or otherwise to any individual or entity and such transferee shall be entitled to offset the tax imposed under chapter 207, 208, 209, 210, 211 or 212 as if such transferee had incurred the qualified rehabilitation expenditure.

      (c) The commission shall develop standards for the approval of rehabilitation of certified historic structures for which a tax credit voucher is sought. Such standards shall take into account whether the rehabilitation of a certified historic structure will preserve the historic character of the building.

      (d) The commission shall adopt regulations, in accordance with chapter 54, to carry out the purposes of this section. Such regulations shall include provisions for filing of applications, rating criteria and for timely approval by the commission.

      (e) Prior to beginning any rehabilitation work on a certified historic structure, the owner shall submit (1) a rehabilitation plan to the commission for a determination of whether or not such rehabilitation work meets the standards developed under the provisions of subsections (b) to (d), inclusive, of this section, and (2) an estimate of the qualified rehabilitation expenditures. The provisions of this subsection shall not disqualify applications for tax credits for certified historic structures for which rehabilitation commenced but were not placed in service before July 1, 2006.

      (f) If the commission certifies that the rehabilitation plan conforms to the standards developed under the provisions of subsections (b) to (d), inclusive, of this section, the commission shall reserve for the benefit of the owner an allocation for a tax credit equivalent to twenty-five per cent of the projected qualified rehabilitation expenditures, not exceeding two million seven hundred thousand dollars.

      (g) Following the completion of rehabilitation of a certified historic structure, the owner shall notify the commission that such rehabilitation has been completed. The owner shall provide the commission with documentation of work performed on the certified historic structure and shall submit certification of the costs incurred in rehabilitating the certified historic structure. The commission shall review such rehabilitation and verify its compliance with the rehabilitation plan. Following such verification, the commission shall issue a tax credit voucher to the owner rehabilitating the certified historic structure or to the taxpayer named by the owner as contributing to the rehabilitation. The tax credit voucher shall be in an amount equivalent to the lesser of the tax credit reserved upon certification of the rehabilitation plan under the provisions of subsection (f) of this section or twenty-five per cent of the actual qualified rehabilitation expenditures not exceeding two million seven hundred thousand dollars. In order to obtain a credit against any state tax due that is specified in subsections (h) to (j), inclusive, of this section, the holder of the tax credit voucher shall file the voucher with the holder's state tax return.

      (h) The Commissioner of Revenue Services shall grant a tax credit to a taxpayer holding the tax credit voucher issued under subsections (e) to (i), inclusive, of this section against any tax due under chapter 207, 208, 209, 210, 211 or 212 in the amount specified in the tax credit voucher. Such taxpayer shall submit the voucher and the corresponding tax return to the Department of Revenue Services.

      (i) The aggregate amount of all tax credits which may be reserved by the commission upon certification of rehabilitation plans under subsections (b) to (d), inclusive, of this section shall not exceed fifteen million dollars in any one fiscal year.

      (j) The commission may charge an application fee in an amount not to exceed ten thousand dollars to cover the cost of administering the program established pursuant to this section.

      (P.A. 06-186, S. 82; P.A. 07-217, S. 48.)

      History: P.A. 06-186 effective July 1, 2006, and applicable to income years commencing on or after January 1, 2006; P.A. 07-217 made a technical change in Subsec. (g), effective July 12, 2007.

(Return to
Chapter Table of Contents)
(Return to
List of Chapters)
(Return to
List of Titles)

      Sec. 10-416b. Tax credits for rehabilitation of certified historic structures for mixed-use or affordable housing. (a) As used in this section, the following terms shall have the following meanings unless the context clearly indicates another meaning:

      (1) "Commission" means the Connecticut Commission on Culture and Tourism established pursuant to section 10-392;

      (2) "Certified historic structure" means an historic commercial or industrial property that: (A) Is listed individually on the National or State Register of Historic Places, or (B) is located in a district listed on the National or State Register of Historic Places, and has been certified by the commission as contributing to the historic character of such district;

      (3) "Certified rehabilitation" means any rehabilitation of a certified historic structure for mixed residential and nonresidential uses consistent with the historic character of such property or the district in which the property is located as determined by regulations adopted by the commission;

      (4) "Owner" means any person, firm, limited liability company, nonprofit or for-profit corporation or other business entity which possesses title to an historic structure and undertakes the rehabilitation of such structure;

      (5) "Placed in service" means that substantial rehabilitation work has been completed which would allow for issuance of a certificate of occupancy for the entire building or, in projects completed in phases, for individual residential units that are an identifiable portion of the building;

      (6) "Qualified rehabilitation expenditures" means any costs incurred for the physical construction involved in the rehabilitation of a certified historic structure for mixed residential and nonresidential uses where at least thirty-three per cent of the total square footage of the rehabilitation is placed into service for residential use, excluding: (A) The owner's personal labor, (B) the cost of a new addition, except as required to comply with any provision of the State Building Code or the State Fire Safety Code, and (C) any nonconstruction cost such as architectural fees, legal fees and financing fees;

      (7) "Rehabilitation plan" means any construction plans and specifications for the proposed rehabilitation of a certified historic structure in sufficient detail for evaluation by compliance with the standards developed under the provisions of subsections (b) to (d), inclusive, of this section; and

      (8) "Substantial rehabilitation" or "substantially rehabilitate" means the qualified rehabilitation expenditures of a certified historic structure that exceed twenty-five per cent of the assessed value of such structure.

      (b) (1) The commission shall administer a system of tax credit vouchers within the resources, requirements and purposes of this section for owners rehabilitating certified historic structures.

      (2) The credit authorized by this section shall be available in the tax year in which the substantially rehabilitated certified historic structure is placed in service. In the case of projects completed in phases, the tax credit shall be prorated to the substantially rehabilitated identifiable portion of the building placed in service. If the tax credit is more than the amount owed by the taxpayer for the year in which the substantially rehabilitated certified historic structure is placed in service, the amount that is more than the taxpayer's tax liability may be carried forward and credited against the taxes imposed for the succeeding five years or until the full credit is used, whichever occurs first.

      (3) Any credits allowed under this section that are provided to multiple owners of certified historic structures shall be passed through to persons designated as partners, members or owners, pro rata or pursuant to an agreement among such persons designated as partners, members or owners documenting an alternative distribution method without regard to other tax or economic attributes of such entity. Any owner entitled to a credit under this section may assign, transfer or convey the credits, in whole or in part, by sale or otherwise to any individual or entity and such transferee shall be entitled to offset the tax imposed under chapter 207, 208, 209, 210, 211 or 212 as if such transferee had incurred the qualified rehabilitation expenditure.

      (c) The commission shall develop standards for the approval of rehabilitation of certified historic structures for which a tax credit voucher is sought. Such standards shall take into account whether the rehabilitation of a certified historic structure will preserve the historic character of the building.

      (d) The commission shall adopt regulations, in accordance with chapter 54, to carry out the purposes of this section. Such regulations shall include provisions for the filing of applications, rating criteria and for timely approval by the commission.

      (e) Prior to beginning any rehabilitation work on a certified historic structure, the owner shall submit (1) a rehabilitation plan to the commission for a determination of whether or not such rehabilitation work meets the standards developed under the provisions of subsections (b) to (d), inclusive, of this section, (2) an estimate of the qualified rehabilitation expenditures, and (3) for projects pursuant to subdivision (2) of subsection (f) of this section, (A) the number of units of affordable housing, as defined in section 8-39a, to be created, (B) the proposed rents or sale prices of such units, and (C) the median income for the municipality where the project is located. In the case of a project pursuant to subdivision (2) of subsection (f) of this section the owner shall submit a copy of data required under subdivision (3) of this subsection to the Department of Economic and Community Development.

      (f) If the commission certifies that the rehabilitation plan conforms to the standards developed under the provisions of subsections (b) to (d), inclusive, of this section, the commission shall reserve for the benefit of the owner an allocation for a tax credit equivalent to (1) twenty-five per cent of the projected qualified rehabilitation expenditures, or (2) for rehabilitation plans submitted pursuant to subsection (e) of this section on or after June 14, 2007, thirty per cent of the projected qualified rehabilitation expenditures if (A) at least twenty per cent of the units are rental units and qualify as affordable housing, as defined in section 8-39a, or (B) at least ten per cent of the units are individual homeownership units and qualify as affordable housing, as defined in section 8-39a. No tax credit shall be allocated for the purposes of this subdivision unless an applicant has submitted to the commission a certificate from the Department of Economic and Community Development pursuant to subsections (k) and (l) of this section confirming that the project complies with affordable housing requirements under section 8-39a.

      (g) Following the completion of rehabilitation of a certified historic structure, the owner shall notify the commission that such rehabilitation has been completed. The owner shall provide the commission with documentation of work performed on the certified historic structure and shall submit certification of the costs incurred in rehabilitating the certified historic structure. The commission shall review such rehabilitation and verify its compliance with the rehabilitation plan. Following such verification, the commission shall issue a tax credit voucher to the owner rehabilitating the certified historic structure or to the taxpayer named by the owner as contributing to the rehabilitation. The tax credit voucher shall be in an amount equivalent to the lesser of the tax credit reserved upon certification of the rehabilitation plan under the provisions of subsection (f) of this section or (1) twenty-five per cent of the actual qualified rehabilitation expenditures, or (2) for projects including affordable housing pursuant to subdivision (2) of subsection (f) of this section, thirty per cent of the actual qualified rehabilitation expenditures. In order to obtain a credit against any state tax due that is specified in subsection (h) of this section, the holder of the tax credit voucher shall file the voucher with the holder's state tax return.

      (h) The Commissioner of Revenue Services shall grant a tax credit to a taxpayer holding the tax credit voucher issued under subsections (e) to (i), inclusive, of this section against any tax due under chapter 207, 208, 209, 210, 211 or 212 in the amount specified in the tax credit voucher. Such taxpayer shall submit the voucher and the corresponding tax return to the Department of Revenue Services.

      (i) The commission may charge an application fee in an amount not to exceed ten thousand dollars to cover the cost of administering the program established pursuant to this section.

      (j) The aggregate amount of all tax credits which may be reserved by the Commission on Culture and Tourism upon certification of rehabilitation plans under subsections (a) to (i), inclusive, of this section shall not exceed fifty million dollars for the fiscal three-year period beginning July 1, 2008, and ending June 30, 2011, inclusive, and each fiscal three-year period thereafter. No project may receive tax credits in an amount exceeding ten per cent of such aggregate amount.

      (k) On or before October 1, 2009, and annually thereafter, the Commission on Culture and Tourism shall report the total amount of historic preservation tax credits and affordable housing tax credits reserved for the previous fiscal year under subsections (a) to (i), inclusive, of this section, to the joint standing committees of the General Assembly having cognizance of matters relating to commerce and to finance, revenue and bonding. Each such report shall include the following information for each project for which tax credit has been reserved: (1) The total project costs, (2) the value of the tax credit reservation for the purpose of historic preservation, (3) a statement whether the reservation is for mixed-use and if so, the proportion of the project that is not residential, and (4) the number of residential units to be created, and, for affordable housing reservations, the value of the reservation and percentage of residential units that will qualify as affordable housing, as defined in section 8-39a.

      (l) (1) If the total amount of such tax credits reserved in the first fiscal year of a fiscal three-year period is more than sixty-five per cent of the aggregate amount of tax credits reserved under subsections (a) to (i), inclusive, of this section, then no additional reservation shall be allowed for the second fiscal year of such fiscal three-year period unless the joint standing committees of the General Assembly having cognizance of matters relating to commerce and to finance, revenue and bonding each vote separately to authorize continuance of tax credit reservations under the program.

      (2) If the total amount of such credits reserved in the second year of a fiscal three-year period exceeds ninety per cent of the aggregate amount of tax credits reserved under subsections (a) to (i), inclusive, of this section, then no additional reservation shall be allowed for the third fiscal year of such fiscal three-year period unless the joint standing committees of the General Assembly having cognizance of matters relating to commerce and to finance, revenue and bonding each vote separately to authorize the continuance of tax credit reservations under the program.

      (3) Any tax credit reservations issued before a suspension of additional tax credit reservations under subdivisions (1) and (2) of this subsection shall remain in place.

      (P.A. 07-250, S. 19-21.)

      History: P.A. 07-250, effective June 14, 2007, and Subsecs. (a) to (j) applicable to income years commencing on or after January 1, 2008.

      See Sec. 8-37lll re certification by Commissioner of Economic and Community Development of affordable housing within certified historic structure.

(Return to
Chapter Table of Contents)
(Return to
List of Chapters)
(Return to
List of Titles)

      Sec. 10-417. (Formerly Sec. 32-86a). Commission powers and duties re digital media and motion picture activities. (a) With respect to digital media and motion picture activities, the Connecticut Commission on Culture and Tourism, established under section 10-392, shall have the following powers and duties:

      (1) To promote the use of Connecticut locations, structures, facilities and services for the production and postproduction of all digital media and motion pictures and other media-related products;

      (2) To provide support services to visiting and in-state production companies, including assistance to digital media and motion picture producers in securing permits from state agencies, authorities or institutions or municipalities or other political subdivisions of the state;

      (3) To develop and update a resource library concerning the many possible state sites which are suitable for production;

      (4) To develop and update a production manual of available digital media and motion picture production facilities and services in the state;

      (5) To conduct and attend trade shows and production workshops to promote Connecticut locations and facilities;

      (6) To prepare an explanatory guide showing the impact of relevant state and municipal tax statutes, regulations and administrative opinions on typical production activities and to implement the tax credits provided for in section 12-217jj;

      (7) To formulate and propose guidelines for state agencies for a "one stop permitting" process for matters including, but not limited to, the use of state roads and highways, the use of state-owned real or personal property for production activities and the conduct of regulated activities, and to hold workshops to assist state agencies in implementing such process;

      (8) To formulate and recommend to municipalities model local ordinances and forms to assist production activities, including, but not limited to, "one stop permitting" of digital media and motion picture and other production activity to be conducted in a municipality, and to hold workshops to assist municipalities in implementing such ordinances;

      (9) To accept any funds, gifts, donations, bequests or grants of funds from private and public sources for the purposes of this section;

      (10) To request and obtain from any state agency, authority or institution or any municipality or other political subdivision of the state such assistance and data as will enable the commission to carry out the purposes of this section;

      (11) To assist and promote cooperation among all segments of management and labor that are engaged in digital media and motion pictures;

      (12) To take any other administrative action which may improve the position of the state's digital media and motion picture production industries in national and international markets.

      (b) On or before January 15, 2008, and biennially thereafter, the commission shall submit to the General Assembly, in accordance with section 11-4a, a report on the activities of the commission under this section and the estimated direct and indirect economic impact of all digital media, motion pictures and related production activity in the state, during the preceding calendar years. Each such report shall also include an analysis of the impact on the state of each qualified production, as defined in section 12-217jj.

      (P.A. 94-137, S. 2, 9; P.A. 95-250, S. 1; P.A. 96-211, S. 1, 5, 6; June 30 Sp. Sess. P.A. 03-6, S. 231; P.A. 04-205, S. 5; May Sp. Sess. P.A. 04-2, S. 30; P.A. 06-172, S. 3; P.A. 07-217, S. 49.)

      History: P.A. 94-137 effective July 1, 1995; P.A. 95-250 and P.A. 96-211 replaced Commissioner and Department of Economic Development with Commissioner and Department of Economic and Community Development; June 30 Sp. Sess. P.A. 03-6 deleted former Subsecs. (a), (b) and (d) re Connecticut Film, Video and Media Office and amended Subsec. (c) to delete Subsec. designator, transfer powers and duties of said office re film activities to Connecticut Commission on Arts, Tourism, Culture, History and Film, delete former Subdiv. (12) re advisory councils, redesignate existing Subdivs. (13) and (14) as new Subdivs. (12) and (13) and make conforming changes, effective August 20, 2003; P.A. 04-205, effective June 3, 2004, and May Sp. Sess. P.A. 04-2, effective May 12, 2004, both replaced Connecticut Commission on Arts, Tourism, Culture, History and Film with Connecticut Commission on Culture and Tourism; Sec. 32-86a transferred to Sec. 10-417 in 2005; P.A. 06-172 replaced "film" and similar references with references to digital media and motion pictures throughout section, designated existing provisions as Subsec. (a) and, in said Subsec., revised Subdiv. (1) to authorize commission to promote the use of state structures and postproduction activity and amended Subdiv. (6) to authorize preparation of a guide to implement tax credits under Sec. 12-217jj, added Subsec. (b) re report to General Assembly and made technical changes throughout section; P.A. 07-217 made a technical change in Subsec. (a)(7), effective July 12, 2007.

(Return to
Chapter Table of Contents)
(Return to
List of Chapters)
(Return to
List of Titles)