AN ACT MAKING ADJUSTMENTS TO STATE EXPENDITURES AND REVENUES FOR THE BIENNIUM ENDING JUNE 30, 2007.

House Bill No. 5845

Public Act No. 06-186

AN ACT MAKING ADJUSTMENTS TO STATE EXPENDITURES AND REVENUES FOR THE BIENNIUM ENDING JUNE 30, 2007.

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

Section 1. Section 11 of public act 05-251 is amended to read as follows (Effective July 1, 2006):

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]	16,732,794
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]	60,328,733

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]	136,618
Equipment	2,500
AGENCY TOTAL	[705,312]	730,312

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]	231,000
Equipment	4,400
AGENCY TOTAL	[253,247]	478,247

TOTAL	[73,633,593]	74,323,222
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]	2,024,872
Other Expenses	[1,288,189]	1,277,389
Equipment	100
AGENCY TOTAL	[3,310,648]	3,302,361

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]	1,163,905
Other Expenses	[87,516]	223,973
Equipment	7,500
Commission's Per Diems		9,000
AGENCY TOTAL	[1,125,791]	1,404,378

[ETHICS COMMISSION]
OFFICE OF STATE ETHICS
Personal Services	[1,268,194]	1,359,928
Other Expenses	[110,195]	135,395
Equipment	[100]	50,000
[Lobbyist Electronic Filing Program	66,258]
Judge Trial Referee Fees		25,000
Reserve for Attorney Fees		50,000
Information Technology Initiatives		166,258
AGENCY TOTAL	[1,444,747]	1,786,581

FREEDOM OF INFORMATION COMMISSION
Personal Services	[1,421,998]	1,685,046
Other Expenses	[148,292]	183,692
Equipment	[38,200]	42,200
AGENCY TOTAL	[1,608,490]	1,910,938

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]	289,824
Other Expenses	183,294
Equipment	1,000
AGENCY TOTAL	[494,964]	474,118

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]	4,072,214
Other Expenses	338,388
Equipment	100
AGENCY TOTAL	[4,262,509]	4,410,702

STATE COMPTROLLER
Personal Services	[18,518,941]	19,417,566
Other Expenses	[5,205,286]	5,206,806
OTHER THAN PAYMENTS TO LOCAL
GOVERNMENTS
Governmental Accounting Standards Board	19,570
AGENCY TOTAL	[23,743,797]	24,643,942

DEPARTMENT OF REVENUE SERVICES
Personal Services	[50,434,330]	55,706,404
Other Expenses	[10,973,425]	10,788,931
Equipment	100
Collection and Litigation Contingency Fund	425,767
AGENCY TOTAL	[61,833,622]	66,921,202

DIVISION OF SPECIAL REVENUE
Personal Services	[5,511,243]	5,932,897
Other Expenses	[1,300,177]	1,357,965
Equipment	100
AGENCY TOTAL	[6,811,520]	7,290,962

STATE INSURANCE AND RISK
MANAGEMENT BOARD
Personal Services	[242,194]	262,696
Other Expenses	13,181,352
Equipment	100
Surety Bonds for State Officials and Employees	92,750
AGENCY TOTAL	[13,516,396]	13,536,898

GAMING POLICY BOARD
Other Expenses	2,903

OFFICE OF POLICY AND MANAGEMENT
Personal Services	[12,984,325]	15,031,558
Other Expenses	[1,886,325]	3,010,325
Equipment	[100]	18,100
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
Urban Youth Employment		4,000,000
Land Use Education		100,000
Office of Property Rights Ombudsman		200,000
Office of Business Advocate		535,000
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]	46,729,721
Capital City Economic Development	[4,712,500]	7,900,000
AGENCY TOTAL	[127,024,927]	134,236,660

DEPARTMENT OF VETERANS' AFFAIRS
Personal Services	[22,681,525]	23,287,677
Other Expenses	[6,710,292]	7,157,280
Equipment	1,000
Support Services for Veterans	200,000
OTHER THAN PAYMENTS TO LOCAL
GOVERNMENTS
Burial Expenses		900
Headstones		250,000
AGENCY TOTAL	[29,592,817]	30,896,857

OFFICE OF WORKFORCE
COMPETITIVENESS
Personal Services	[430,793]	443,978
Other Expenses	[501,824]	301,824
Equipment	100
CETC Workforce	[2,179,237]	2,096,139
Jobs Funnel Projects	1,000,000
SBIR Initiative	250,000
Connecticut Career Choices	800,000
Career Ladder Pilot Programs	500,000
Spanish-American Merchants Association		300,000
Nanotechnology Study		500,000
AGENCY TOTAL	[5,661,954]	6,192,041

DEPARTMENT OF ADMINISTRATIVE
SERVICES
Personal Services	[17,491,909]	19,610,948
Other Expenses	1,059,351
Equipment	1,000
Tuition Reimbursement - Training and Travel		1
Loss Control Risk Management	[309,157]	278,241
Employees' Review Board	52,630
Quality of Work-Life	350,000
Refunds of Collections	30,000
W. C. Administrator	[5,322,486]	5,291,316
Hospital Billing System	101,005
Correctional Ombudsman		299,000
AGENCY TOTAL	[24,717,538]	27,073,492

DEPARTMENT OF INFORMATION
TECHNOLOGY
Personal Services	[6,947,189]	8,767,919
Other Expenses	[9,017,270]	7,661,753
Equipment	100
Connecticut Education Network	3,239,119
AGENCY TOTAL	[19,203,678]	19,668,891

DEPARTMENT OF PUBLIC WORKS
Personal Services	[6,722,263]	6,663,325
Other Expenses	[19,902,014]	22,750,026
Equipment	100
Management Services	4,213,683
Rents and Moving	9,665,624
Capitol Day Care Center	[109,250]	114,250
Facilities Design Expenses	[5,299,639]	5,215,854
AGENCY TOTAL	[45,912,573]	48,622,862

ATTORNEY GENERAL
Personal Services	[28,563,936]	28,895,493
Other Expenses	[1,518,704]	1,522,574
Equipment	100
AGENCY TOTAL	[30,082,740]	30,418,167

OFFICE OF THE CLAIMS COMMISSIONER
Personal Services	264,453
Other Expenses	51,258
Equipment	100
Adjudicated Claims	[115,000]	93,496
AGENCY TOTAL	[430,811]	409,307

DIVISION OF CRIMINAL JUSTICE
Personal Services	[37,574,155]	41,295,648
Other Expenses	[2,411,553]	2,594,566
Equipment	[1,000]	34,947
Forensic Sex Evidence Exams	[640,000]	1,200,000
Witness Protection	372,913
Training and Education	[81,351]	85,351
Expert Witnesses	236,643
Medicaid Fraud Control	[658,448]	545,058
AGENCY TOTAL	[41,976,063]	46,365,126

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]	279,689
Other Expenses	113,801
Equipment	100
AGENCY TOTAL	[363,590]	393,590

BOARD OF ACCOUNTANCY
Personal Services	[232,375]	280,000
Other Expenses	79,682
AGENCY TOTAL	[312,057]	359,682

TOTAL	[448,715,902]	475,403,427
GENERAL GOVERNMENT

REGULATION AND PROTECTION

DEPARTMENT OF PUBLIC SAFETY
Personal Services	[108,003,184]	125,845,042
Other Expenses	[22,678,636]	30,288,130
Equipment	1,000
Stress Reduction	53,354
Fleet Purchase	[5,636,233]	6,706,233
Workers' Compensation Claims	[2,508,774]	3,385,774
COLLECT		51,500
Urban Violence Task Force		300,000
OTHER THAN PAYMENTS TO LOCAL
GOVERNMENTS
Civil Air Patrol	36,758
PAYMENTS TO LOCAL GOVERNMENTS
SNTF Local Officer Incentive Program		238,800
AGENCY TOTAL	[138,917,939]	166,906,591

DEPARTMENT OF EMERGENCY
MANAGEMENT AND HOMELAND
SECURITY
Personal Services	[4,076,946]	3,956,128
Other Expenses	[292,251]	570,511
Equipment	100
AGENCY TOTAL	[4,369,297]	4,526,739

POLICE OFFICER STANDARDS AND
TRAINING COUNCIL
Personal Services	[1,886,226]	1,875,194
Other Expenses	[912,244]	988,847
Equipment	1,000
AGENCY TOTAL	[2,799,470]	2,865,041

BOARD OF FIREARMS PERMIT EXAMINERS
Personal Services	79,513
Other Expenses	[34,842]	9,751
Equipment	100
AGENCY TOTAL	[114,455]	89,364

MILITARY DEPARTMENT
Personal Services	[2,986,415]	3,115,980
Other Expenses	[2,326,882]	2,720,962
Equipment	1,000
Honor Guards		306,803
Veterans' Service Bonuses	500,000
[Military Assistance	625,000]
AGENCY TOTAL	[6,439,297]	6,644,745

COMMISSION ON FIRE PREVENTION AND
CONTROL
Personal Services	[1,627,661]	1,559,523
Other Expenses	[597,552]	834,104
Equipment	100
[PAYMENTS TO LOCAL GOVERNMENTS]
OTHER THAN PAYMENTS TO LOCAL
GOVERNMENTS
Fire Training School - Willimantic		160,537
Fire Training School - Torrington		84,250
Fire Training School - New Haven		43,127
Fire Training School - Derby		36,850
Fire Training School - Wolcott		59,643
Fire Training School - Fairfield		66,850
Fire Training School - Hartford		80,965
Fire Training School - Middletown		49,260
Fire Training School - Stamford		55,000
Payments to Volunteer Fire Companies	100,000
AGENCY TOTAL	[2,325,313]	3,130,209

DEPARTMENT OF CONSUMER
PROTECTION
Personal Services	[9,629,778]	9,833,226
Other Expenses	[1,516,366]	1,508,407
Equipment	[100]	6,350
Child Protection Registry		50,000
AGENCY TOTAL	[11,146,244]	11,397,983

LABOR DEPARTMENT
Personal Services	[7,599,623]	7,929,716
Other Expenses	[1,133,683]	1,192,659
Equipment	2,000
Workforce Investment Act	27,287,659
Jobs First Employment Services	[16,188,098]	16,088,098
Opportunity Industrial Centers		500,000
Individual Development Accounts		250,000
STRIDE	150,000
Apprenticeship Program	[266,176]	516,176
[Spanish-American Merchants Association	300,000]
Connecticut Career Resource Network		150,000
21st Century Jobs		1,000,000
TANF Job Reorganization		6,500,000
Incumbent Worker Training		500,000
AGENCY TOTAL	[52,927,239]	62,066,308

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]	6,794,037
Other Expenses	[554,267]	711,887
Equipment	1,000
Martin Luther King, Jr. Commission	6,650
AGENCY TOTAL	[7,150,852]	7,513,574

OFFICE OF PROTECTION AND ADVOCACY
FOR PERSONS WITH DISABILITIES
Personal Services	[2,303,001]	2,116,702
Other Expenses	[402,882]	392,882
Equipment	100
AGENCY TOTAL	[2,705,983]	2,509,684

OFFICE OF THE CHILD ADVOCATE
Personal Services	[776,443]	779,817
Other Expenses	128,264
Equipment	500
Child Fatality Review Panel	79,509
AGENCY TOTAL	[984,716]	988,090

TOTAL	[230,230,038]	268,987,561
REGULATION AND PROTECTION

CONSERVATION AND DEVELOPMENT

DEPARTMENT OF AGRICULTURE
Personal Services	[3,796,868]	3,571,796
Other Expenses	[747,032]	918,396
Equipment	100
[Oyster Program	93,575]
CT Seafood Advisory Council	47,500
Food Council	25,000
Vibrio Bacterium Program	10,000
Connecticut Wine Council		47,500
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]	4,815,449

DEPARTMENT OF ENVIRONMENTAL
PROTECTION
Personal Services	[30,862,405]	31,667,304
Other Expenses	[1,425,506]	1,907,300
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]	35,323,716

COUNCIL ON ENVIRONMENTAL QUALITY
Personal Services	[92,978]	119,228
Other Expenses	[5,000]	9,500
AGENCY TOTAL	[97,978]	128,728

COMMISSION ON CULTURE AND
TOURISM
Personal Services	[3,608,080]	3,818,890
Other Expenses	[1,035,753]	1,048,949
Equipment	1,000
State-Wide Marketing	[3,600,000]	4,200,000
OTHER THAN PAYMENTS TO LOCAL
GOVERNMENTS
Discovery Museum	500,000
Old State House		200,000
National Theatre for the Deaf		200,000
PAYMENTS TO LOCAL GOVERNMENTS
Greater Hartford Arts Council	125,000
Stamford Center for the Arts	[1,100,000]	1,200,000
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]	500,000
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
Stratford Festival Theatre		200,000
AGENCY TOTAL	[23,914,833]	25,568,839

DEPARTMENT OF ECONOMIC AND
COMMUNITY DEVELOPMENT
Personal Services	[6,734,347]	7,104,681
Other Expenses	[1,623,249]	1,702,314
Equipment	1,000
Elderly Rental Registry and Counselors	617,654
Connecticut Research Institute		500,000
Research Based Technology		40,000
Small Business Incubator Program		1,000,000
Fuel Cell Economic Development Planning		375,000
CCAT		450,000
OTHER THAN PAYMENTS TO LOCAL
GOVERNMENTS
Entrepreneurial Centers	142,500
Subsidized Assisted Living Demonstration	1,445,400
Congregate Facilities Operation Costs	[5,995,979]	6,137,701
Housing Assistance and Counseling Program	588,903
Elderly Congregate Rent Subsidy	1,523,004
CONNSTEP		1,000,000
Micro Loans		50,000
Development Research and Economic Assistance		250,000
SAMA Bus		100,000
AGENCY TOTAL	[18,672,036]	23,028,157

AGRICULTURAL EXPERIMENT STATION
Personal Services	[5,402,048]	5,485,848
Other Expenses	[529,217]	646,258
Equipment	100
Mosquito Control	209,463
Wildlife Disease Prevention	74,000
IPM		300,000
AGENCY TOTAL	[6,214,828]	6,715,669

TOTAL	[87,851,930]	95,580,558
CONSERVATION AND DEVELOPMENT

HEALTH AND HOSPITALS

DEPARTMENT OF PUBLIC HEALTH
Personal Services	[28,227,833]	30,263,394
Other Expenses	[5,304,966]	5,502,136
Equipment	[1,000]	5,500
Needle and Syringe Exchange Program	[481,306]	488,526
Community Services Support for Persons With
AIDS	[195,280]	198,210
Children's Health Initiatives	[1,052,967]	1,066,466
Childhood Lead Poisoning	[240,729]	336,840
AIDS Services	[4,597,121]	4,664,690
Breast and Cervical Cancer Detection and
Treatment	[1,668,273]	2,343,251
Services for Children Affected by AIDS	[259,154]	263,042
Children with Special Health Care Needs	[1,345,644]	1,365,283
Medicaid Administration	3,462,246
OTHER THAN PAYMENTS TO LOCAL
GOVERNMENTS
Community Health Services	[6,088,296]	6,679,621
Emergency Medical Services Training	85,485
Emergency Medical Services Regional Offices	[494,608]	675,028
Rape Crisis	[418,527]	424,805
X-Ray Screening and Tuberculosis Care	[699,303]	702,656
Genetic Diseases Programs	[511,126]	892,793
Loan Repayment Program	[122,620]	124,460
Immunization Services	[7,100,000]	9,044,950
PAYMENTS TO LOCAL GOVERNMENTS
Local and District Departments of Health	[4,195,374]	4,331,550
Venereal Disease Control	[212,657]	215,847
School Based Health Clinics	[6,646,760]	7,676,462
AGENCY TOTAL	[73,411,275]	80,813,241

OFFICE OF HEALTH CARE ACCESS
Personal Services	[1,978,347]	1,982,943
Other Expenses	232,418
Equipment	100
AGENCY TOTAL	[2,210,865]	2,215,461

OFFICE OF THE CHIEF MEDICAL EXAMINER
Personal Services	[4,174,219]	4,344,404
Other Expenses	[586,334]	674,548
Equipment	10,797
Medicolegal Investigations	[451,085]	587,190
AGENCY TOTAL	[5,222,435]	5,616,939

DEPARTMENT OF MENTAL RETARDATION
Personal Services	[278,204,395]	283,705,089
Other Expenses	[24,409,755]	26,717,887
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]	19,463,819
Clinical Services	4,828,373
Early Intervention	[23,582,677]	24,761,492
Community Temporary Support Services	67,315
Community Respite Care Programs	330,345
Workers' Compensation Claims	[13,731,446]	13,782,446
New Placements	6,000,000
Pilot Program for Autism Services		1,000,000
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]	144,090,289
Family Placements	1,959,303
Emergency Placements	3,869,751
Community Residential Services	[317,414,503]	325,633,891
AGENCY TOTAL	[845,753,083]	865,506,594

DEPARTMENT OF MENTAL HEALTH AND
ADDICTION SERVICES
Personal Services	[157,201,875]	167,234,385
Other Expenses	[26,279,506]	29,778,864
Equipment	1,000
Housing Supports and Services	[7,810,536]	7,916,327
Managed Service System	[27,658,919]	29,119,172
Legal Services	[414,268]	470,139
Connecticut Mental Health Center	[7,252,614]	8,102,614
Capitol Region Mental Health Center	340,408
Professional Services	[9,943,898]	10,543,898
Regional Action Councils		150,000
General Assistance Managed Care	[75,485,540]	74,635,100
Workers' Compensation Claims	[9,581,541]	9,617,541
Nursing Home Screening	489,474
[Special Populations	25,648,723]
Young Adult Services		26,013,114
TBI Community Services	[5,338,057]	5,413,755
Jail Diversion	[4,067,832]	4,122,574
Behavioral Health Medications	[7,889,095]	8,589,095
Community Mental Health Strategy Board	[9,255,178]	9,329,672
Medicaid Adult Rehabilitation Option	[2,250,000]	3,880,988
Discharge and Diversion Services	[1,789,822]	1,804,228
Prison Overcrowding		2,417,500
OTHER THAN PAYMENTS TO LOCAL
GOVERNMENTS
Grants for Substance Abuse Services	[22,112,475]	22,780,942
Governor's Partnership to Protect
Connecticut's Workforce	[224,200]	474,200
Grants for Mental Health Services	[76,080,454]	75,744,808
Employment Opportunities	[10,059,411]	10,201,975
AGENCY TOTAL	[487,174,826]	509,171,773

PSYCHIATRIC SECURITY REVIEW BOARD
Personal Services	[302,708]	304,829
Other Expenses	50,522
AGENCY TOTAL	[353,230]	355,351

TOTAL	[1,414,125,714]	1,463,679,359
HEALTH AND HOSPITALS

HUMAN SERVICES

DEPARTMENT OF SOCIAL SERVICES
Personal Services	[107,578,015]	106,876,430
Other Expenses	[84,450,430]	87,579,158
Equipment	1,000
Children's Health Council	[25,310]	217,565
HUSKY Outreach	[692,600]	702,989
Genetic Tests in Paternity Actions	[191,895]	198,875
State Food Stamp Supplement	237,287
Day Care Projects	465,353
HUSKY Program	[27,250,000]	29,220,000
Department on Aging	450,000
OTHER THAN PAYMENTS TO LOCAL
GOVERNMENTS
Vocational Rehabilitation	[7,240,949]	7,349,563
Medicaid	[3,311,958,128]	3,198,510,128
Lifestar Helicopter	[1,360,970]	1,381,385
Old Age Assistance	[32,722,691]	30,488,730
Aid to the Blind	[695,336]	615,058
Aid to the Disabled	[56,358,737]	55,494,693
Temporary Assistance to Families - TANF	[131,818,117]	120,433,712
Emergency Assistance	500
Food Stamp Training Expenses	32,397
Connecticut Pharmaceutical Assistance Contract
to the Elderly	[58,317,190]	54,017,190
Healthy Start	[1,412,937]	1,434,131
DMHAS-Disproportionate Share	105,935,000
Connecticut Home Care Program	[50,180,000]	50,588,000
Human Resource Development-Hispanic
Programs	[791,834]	1,003,712
Services to the Elderly	[4,533,436]	5,554,856
Safety Net Services	[1,518,870]	1,541,653
Transportation for Employment Independence
Program	[2,646,809]	3,194,011
Transitionary Rental Assistance	[1,163,412]	1,180,863
Refunds of Collections	187,150
Services for Persons with Disabilities	[725,966]	736,855
Child Care Services-TANF/CCDBG	[69,502,965]	71,220,228
Nutrition Assistance	[340,029]	345,129
Housing/Homeless Services	[26,735,627]	29,227,182
Employment Opportunities	[1,207,234]	1,225,343
Human Resource Development	[49,863]	35,078
Child Day Care	[6,940,400]	5,699,579
Independent Living Centers	[625,948]	635,337
AIDS Drug Assistance	[6,036,352]	606,678
Disproportionate Share – Medical Emergency
Assistance	53,725,000
DSH – Urban Hospitals in Distressed
Municipalities	31,550,000
State Administered General Assistance	[152,596,519]	154,020,496
School Readiness	[4,088,270]	5,449,594
Connecticut Children's Medical Center	[7,020,000]	11,415,000
Community Services	[1,828,892]	1,979,450
Alzheimer Respite Care	[1,269,008]	1,288,043
Family Grants	[460,882]	467,795
Human Service Infrastructure Community
Action Program	[2,675,184]	3,257,114
Teen Pregnancy Prevention	[1,358,832]	1,379,214
Medicare Part D Supplemental Needs Fund		5,000,000
PAYMENTS TO LOCAL GOVERNMENTS
Child Day Care	[3,521,152]	4,918,896
Human Resource Development	[13,783]	29,522
Human Resource Development-Hispanic
Programs	[4,987]	5,062
Teen Pregnancy Prevention	[831,679]	844,154
Services to the Elderly	[47,365]	42,907
Housing/Homeless Services	[668,567]	663,075
Community Services	[83,823]	85,080
AGENCY TOTAL	[4,364,124,680]	4,250,743,200

TOTAL	[4,364,124,680]	4,250,743,200
HUMAN SERVICES

EDUCATION, MUSEUMS, LIBRARIES

DEPARTMENT OF EDUCATION
Personal Services	[130,482,463]	131,297,940
Other Expenses	[14,473,262]	16,929,712
Equipment	57,475
Institutes for Educators	135,914
Basic Skills Exam Teachers in Training	[1,220,936]	1,353,936
Teachers' Standards Implementation Program	3,032,102
Early Childhood Program	[4,360,548]	4,895,548
Development of Mastery Exams Grades 4, 6 and 8	[11,138,432]	12,638,432
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	1,000,000
Future Math and Science Scholars		125,000
Generation Next		125,000
Farm to Schools		100,000
Best Practices	500,000
Math/Science Challenge		350,000
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]	6,154,000
Head Start Services	2,748,150
Head Start Enhancement	1,773,000
Family Resource Centers	6,359,461
Charter Schools	[23,840,500]	29,832,500
CT Public Television		150,000
PAYMENTS TO LOCAL GOVERNMENTS
Vocational Agriculture	[2,288,578]	2,413,578
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]	1,595,156,000
Bilingual Education	2,129,033
Priority School Districts	[105,278,112]	117,261,862
Young Parents Program	229,330
Interdistrict Cooperation	[14,696,369]	14,127,369
School Breakfast Program	[1,534,103]	1,634,103
Excess Cost - Student Based	[86,596,500]	106,596,500
Excess Cost - Equity	4,000,000
Non-Public School Transportation	3,995,000
School to Work Opportunities	[213,750]	213,750
Youth Service Bureaus	[2,916,598]	2,930,598
OPEN Choice Program	[11,984,000]	12,133,000
Early Reading Success	2,194,289
Magnet Schools	[93,977,889]	94,897,889
After School Program	[100,000]	3,100,000
Young Adult Learners	500,000
AGENCY TOTAL	[2,218,539,773]	2,270,344,450

BOARD OF EDUCATION AND SERVICES
FOR THE BLIND
Personal Services	[4,618,936]	4,140,473
Other Expenses	[792,417]	786,638
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]	14,233,103

COMMISSION ON THE DEAF AND HEARING
IMPAIRED
Personal Services	[783,138]	667,086
Other Expenses	155,508
Equipment	1,000
Part-Time Interpreters	164,301
AGENCY TOTAL	[1,103,947]	987,895

STATE LIBRARY
Personal Services	[5,263,232]	5,681,813
Other Expenses	[773,359]	812,660
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]	976,028
AGENCY TOTAL	[11,106,978]	11,864,860

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
Loan Forgiveness Program		500,000
OTHER THAN PAYMENTS TO LOCAL
GOVERNMENTS
Capitol Scholarship Program	[6,751,557]	8,838,510
Awards to Children of Deceased/Disabled
Veterans	4,000
Connecticut Independent College Student Grant	[16,071,199]	15,800,626
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]	48,275,461

UNIVERSITY OF CONNECTICUT
Operating Expenses	[200,939,639]	205,657,116
Tuition Freeze	4,741,885
Regional Campus Enhancement	7,245,683
Veterinary Diagnostic Laboratory	50,000
AGENCY TOTAL	[212,977,207]	217,694,684

UNIVERSITY OF CONNECTICUT HEALTH
CENTER
Operating Expenses	[76,095,213]	76,514,538
AHEC for Bridgeport	405,707
AGENCY TOTAL	[76,500,920]	76,920,245

CHARTER OAK STATE COLLEGE
Operating Expenses	[1,678,732]	1,718,732
Distance Learning Consortium	602,928
AGENCY TOTAL	[2,281,660]	2,321,660

TEACHERS' RETIREMENT BOARD
Personal Services	[1,638,309]	1,688,658
Other Expenses	[680,122]	780,122
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]	8,400,000
AGENCY TOTAL	[262,513,389]	262,163,738

REGIONAL COMMUNITY - TECHNICAL
COLLEGES
Operating Expenses	[133,947,414]	135,291,855
Tuition Freeze	2,160,925
AGENCY TOTAL	[136,108,339]	137,452,780

CONNECTICUT STATE UNIVERSITY
Operating Expenses	[140,733,692]	141,671,926
Tuition Freeze	6,561,971
Waterbury-Based Degree Program	930,475
AGENCY TOTAL	[148,226,138]	149,164,372

TOTAL	[3,130,034,777]	3,191,423,248
EDUCATION, MUSEUMS, LIBRARIES

CORRECTIONS

DEPARTMENT OF CORRECTION
Personal Services	[393,198,274]	395,684,286
Other Expenses	[64,303,662]	71,213,072
Equipment	1,000
Workers' Compensation Claims	[24,153,368]	23,240,368
Inmate Medical Services	[86,058,454]	90,677,037
Parole Staffing and Operations	[3,976,548]	4,279,548
Mental Health AIC		500,000
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]	30,788,588
AGENCY TOTAL	[600,786,127]	617,332,752

DEPARTMENT OF CHILDREN AND FAMILIES
Personal Services	[249,027,271]	252,603,008
Other Expenses	[43,564,661]	47,332,118
Equipment	1,000
Short-Term Residential Treatment	[649,918]	684,246
Substance Abuse Screening	[1,661,864]	1,749,636
Workers' Compensation Claims	[9,155,598]	9,189,598
Local Systems of Care	[1,895,904]	1,930,054
Family Support Services	[19,868,850]	16,947,286
Emergency Needs	[1,000,000]	1,008,049
OTHER THAN PAYMENTS TO LOCAL
GOVERNMENTS
Health Assessment and Consultation	[978,302]	986,177
Grants for Psychiatric Clinics for Children	[12,961,023]	13,627,033
Day Treatment Centers for Children	[5,283,743]	5,562,816
Juvenile Justice Outreach Services	[4,657,759]	11,154,287
Child Abuse and Neglect Intervention	[5,276,305]	5,954,421
Community Emergency Services	[188,768]	190,288
Community Based Prevention Programs	[2,974,506]	5,058,663
Family Violence Outreach and Counseling	[695,297]	700,893
Support for Recovering Families	[5,223,887]	6,451,055
No Nexus Special Education	[7,379,722]	7,943,711
Family Preservation Services	[4,908,400]	5,167,279
Substance Abuse Treatment	[4,031,320]	4,233,085
Child Welfare Support Services	[1,494,470]	2,631,499
Board and Care for Children - Adoption	[62,523,094]	62,896,819
Board and Care for Children - Foster	[108,306,899]	106,470,992
Board and Care for Children - Residential	[172,467,087]	183,188,698
Individualized Family Supports	[9,629,171]	9,847,264
Community KidCare	[22,914,581]	24,190,985
Covenant to Care	[158,496]	159,771
Neighborhood Center	[105,664]	106,515
AGENCY TOTAL	[758,983,560]	787,967,246

COUNCIL TO ADMINISTER THE CHILDREN'S
TRUST FUND
Personal Services	[785,566]	798,786
Other Expenses	[55,000]	205,000
Equipment	1,000
Children's Trust Fund	[9,959,581]	10,109,916
Safe Harbor Respite	[300,000]	200,000
AGENCY TOTAL	[11,101,147]	11,314,702

TOTAL	[1,370,870,834]	1,416,614,700
CORRECTIONS

JUDICIAL

JUDICIAL DEPARTMENT
Personal Services	[264,587,663]	267,018,452
Other Expenses	[70,431,499]	64,956,092
Equipment	[2,061,364]	2,110,364
Alternative Incarceration Program	[42,862,613]	44,205,802
Justice Education Center, Inc.	[220,371]	270,371
Juvenile Alternative Incarceration	[21,573,626]	24,642,342
Juvenile Justice Centers	[3,107,235]	3,132,245
Youthful Offender Services		1,405,089
Victim Security Account		100,000
AGENCY TOTAL	[404,844,371]	407,840,757

PUBLIC DEFENDER SERVICES COMMISSION
Personal Services	[28,299,723]	31,460,146
Other Expenses	[1,262,267]	1,287,026
Equipment	1,000
Special Public Defenders - Contractual	2,715,867
Special Public Defenders - Non-Contractual	[4,194,229]	4,684,229
Expert Witnesses	[1,390,904]	1,575,904
Training and Education	80,283
Contract Attorneys for Civil Matters -
Juvenile and Family		9,200,000
AGENCY TOTAL	[37,944,273]	51,004,455

TOTAL	[442,788,644]	458,845,212
JUDICIAL

NON-FUNCTIONAL

MISCELLANEOUS APPROPRIATION TO THE
GOVERNOR
Governor's Contingency Account	[16,245]	15,000

DEBT SERVICE - STATE TREASURER
Debt Service	[1,291,285,406]	1,275,639,452
UConn 2000 - Debt Service	[92,542,763]	90,761,345
CHEFA Day Care Security	4,500,000
AGENCY TOTAL	[1,388,328,169]	1,370,900,797

RESERVE FOR SALARY ADJUSTMENTS
Reserve for Salary Adjustments	[70,918,403]	66,615,520

WORKERS' COMPENSATION CLAIMS -
DEPARTMENT OF ADMINISTRATIVE
SERVICES
Workers' Compensation Claims	[20,482,954]	19,121,954

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]	73,019,215
Reimbursements to Towns for Loss of Taxes on
Private Tax-Exempt Property	[105,931,737]	115,431,737
AGENCY TOTAL	[176,816,235]	188,933,070

STATE COMPTROLLER - FRINGE BENEFITS
Unemployment Compensation	[5,340,000]	4,840,000
State Employees Retirement Contributions	477,219,351
Higher Education Alternative Retirement System	[20,626,000]	28,626,000
Pensions and Retirements - Other Statutory	[1,872,000]	1,797,000
Judges and Compensation Commissioners
Retirement	12,375,172
Insurance - Group Life	[5,879,000]	5,679,000
Employers Social Security Tax	[208,061,700]	213,306,400
State Employees Health Service Cost	[483,411,000]	429,935,600
Retired State Employees Health Service Cost	[425,381,000]	436,409,000
Tuition Reimbursement - Training and Travel	605,000
AGENCY TOTAL	[1,640,770,223]	1,610,792,523

TOTAL	[1,817,747,091]	1,799,886,226
MISCELLANEOUS APPROPRIATIONS
ADMINISTERED BY THE COMPTROLLER

TOTAL	[3,297,492,862]	3,256,539,497
NON-FUNCTIONAL

TOTAL	[14,859,868,974]	14,952,139,984
GENERAL FUND

LESS:

Legislative Unallocated Lapses	-2,200,000
Estimated Unallocated Lapses	[-86,480,000]	-87,780,000
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]	14,837,159,984
GENERAL FUND

Sec. 2. Section 12 of public act 05-251 is amended to read as follows (Effective July 1, 2006):

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]	40,228,881
Other Expenses	[14,870,420]	15,984,313
Equipment	996,425
Insurance Enforcement	659,785
Commercial Vehicle Information Systems
and Networks Project	283,000
AGENCY TOTAL	[55,826,172]	58,152,404

TOTAL	[55,826,172]	58,152,404
REGULATION AND PROTECTION

TRANSPORTATION

DEPARTMENT OF TRANSPORTATION
Personal Services	136,184,396
Other Expenses	[34,661,205]	47,386,094
Equipment	1,425,000
Highway Planning and Research	2,715,206
Minor Capital Projects	350,000
Highway & Bridge Renewal-Equipment	[4,000,000]	8,000,000
[Handicapped Access Program	16,271,378]
Hospital Transit for Dialysis	100,000
Rail Operations	[88,080,198]	89,080,198
Bus Operations	[93,575,221]	100,075,221
[Dial-A-Ride	2,500,000]
Highway and Bridge Renewal	12,421,593
Tweed-New Haven Airport Grant	600,000
ADA Para-transit Program		19,025,687
Non-ADA Dial-A-Ride Program		576,361
PAYMENTS TO LOCAL GOVERNMENTS
Town Aid Road Grants	[20,000,000]	22,000,000
AGENCY TOTAL	[412,884,197]	439,939,756

TOTAL	[412,884,197]	439,939,756
TRANSPORTATION

NON-FUNCTIONAL

DEBT SERVICE – STATE TREASURER
Debt Service	[442,499,286]	442,210,790

RESERVE FOR SALARY ADJUSTMENTS
Reserve for Salary Adjustments	[500,100]	8,298,400

WORKERS' COMPENSATION CLAIMS -
DEPARTMENT OF ADMINISTRATIVE
SERVICES
Workers' Compensation Claims	[4,210,474]	5,127,474

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]	14,788,200
State Employees Health Service Cost	[31,264,000]	31,624,100
AGENCY TOTAL	[110,299,000]	110,748,300

TOTAL	[110,299,000]	110,748,300
MISCELLANEOUS APPROPRIATIONS
ADMINISTERED BY THE COMPTROLLER

TOTAL	[557,508,860]	566,384,964
NON-FUNCTIONAL

TOTAL	[1,028,989,229]	1,067,247,124
SPECIAL TRANSPORTATION FUND

LESS:

Estimated Unallocated Lapses	-11,000,000

NET –	[1,017,989,229]	1,056,247,124
SPECIAL TRANSPORTATION FUND

Sec. 3. Section 14 of public act 05-251 is amended to read as follows (Effective July 1, 2006):

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]	3,429,583
SOLDIERS, SAILORS AND MARINES FUND

Sec. 4. Section 16 of public act 05-251 is amended to read as follows (Effective July 1, 2006):

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]	9,620,427
Other Expenses	2,029,675
Equipment	23,500
Fringe Benefits	[4,923,681]	4,928,421
Indirect Overhead	234,140
AGENCY TOTAL	[16,819,263]	16,836,163

TOTAL	[16,819,263]	16,836,163
REGULATION AND PROTECTION

TOTAL	[16,819,263]	16,836,163
BANKING FUND

Sec. 5. Section 17 of public act 05-251 is amended to read as follows (Effective July 1, 2006):

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]	12,401,200
Other Expenses	2,380,570
Equipment	135,500
Fringe Benefits	6,810,094
Indirect Overhead	76,960
AGENCY TOTAL	[22,034,964]	21,804,324

[OFFICE OF THE MANAGED CARE]
[OMBUDSMAN]
OFFICE OF THE HEALTHCARE ADVOCATE
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]	22,494,859
REGULATION AND PROTECTION

TOTAL	[22,725,499]	22,494,859
INSURANCE FUND

Sec. 6. Section 18 of public act 05-251 is amended to read as follows (Effective July 1, 2006):

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]	1,246,280
Other Expenses	501,652
Equipment	34,750
Fringe Benefits	679,866
Indirect Overhead	173,912
AGENCY TOTAL	[2,481,997]	2,636,460

DEPARTMENT OF PUBLIC UTILITY CONTROL
Personal Services	[11,106,405]	11,397,000
Other Expenses	[1,760,824]	1,702,115
Equipment	[145,200]	113,212
Fringe Benefits	5,992,915
Indirect Overhead	72,609
Nuclear Energy Advisory Council	2,200
AGENCY TOTAL	[19,080,153]	19,280,051

TOTAL	[21,562,150]	21,916,511
REGULATION AND PROTECTION

TOTAL	[21,562,150]	21,916,511
CONSUMER COUNSEL AND PUBLIC UTILITY
CONTROL FUND

Sec. 7. Section 19 of public act 05-251 is amended to read as follows (Effective July 1, 2006):

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]	8,919,320
Other Expenses	[2,773,547]	2,673,547
Equipment	51,250
Criminal Justice Fraud Unit	530,837
Rehabilitative Services	2,061,704
Fringe Benefits	[5,534,084]	5,460,432
Indirect Overhead	338,613
AGENCY TOTAL	[20,306,405]	20,035,703

TOTAL	[20,977,875]	20,707,173
REGULATION AND PROTECTION

TOTAL	[20,977,875]	20,707,173
WORKERS' COMPENSATION FUND

Sec. 8. (Effective July 1, 2006) (a) The following sums are appropriated for the purposes herein specified for the fiscal year ending June 30, 2006:

	GENERAL FUND	$

	DIVISION OF SPECIAL REVENUE
	Other Expenses	350,000

	OFFICE OF POLICY AND MANAGEMENT
	Contingency Needs	9,000,000
	We the CT Project for the Constitution	100,000
	PAYMENTS TO LOCAL GOVERNMENTS
	Property Tax Relief	33,000,000
	AGENCY TOTAL	42,100,000

	COMMISSION ON CULTURE AND TOURISM
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Lockwood Matthews Mansion Museum	200,000

	DEPARTMENT OF ENVIRONMENTAL
	PROTECTION
	PAYMENTS TO LOCAL GOVERNMENTS
	Beach Erosion Pilot Project	450,000
	Lobster Restoration	1,000,000
	AGENCY TOTAL	1,450,000

	DEPARTMENT OF PUBLIC HEALTH
	Other Expenses	300,000

	DEPARTMENT OF MENTAL HEALTH
	AND ADDICTION SERVICES
	Community Mental Health Strategy Board	2,000,000

	DEPARTMENT OF SOCIAL SERVICES
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Connecticut Children's Medical Center	2,000,000
	Hospital Hardship Fund	11,000,000
	AGENCY TOTAL	13,000,000

	DEPARTMENT OF HIGHER EDUCATION
	Higher Education Matching Grant Fund	3,350,000

	UNIVERSITY OF CONNECTICUT
	Operating Expenses	350,000

	CHARTER OAK STATE COLLEGE
	Operating Expenses	212,000

	TEACHERS' RETIREMENT BOARD
	Retirement Contributions	245,650,000

	DEBT SERVICE - STATE TREASURER
	Debt Service	85,500,000

	TOTAL -	394,462,000
	GENERAL FUND

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

(c) The Secretary of the Office of Policy and Management is authorized to expend funds appropriated to the Office of Policy and Management, for Contingency Needs, in subsection (a) of this section for special projects.

(d) Funds appropriated to the Teachers' Retirement Board in subsection (a) of this section, for Retirement Contributions, shall not lapse on June 30, 2006, and shall continue to be available for expenditure for such purpose as follows: The sum of $ 120,121,000 shall be available during the fiscal year ending June 30, 2006; the sum of $ 125,529,000 shall be available during the fiscal year ending June 30, 2007.

(e) Funds appropriated to Debt Service – State Treasurer in subsection (a) of this section, for Debt Service, shall not lapse on June 30, 2006, or June 30, 2007, and shall continue to be available for expenditure for such purpose during the fiscal year ending June 30, 2008, and the fiscal year ending June 30, 2009.

Sec. 9. (Effective July 1, 2006) The sum of $ 33,000,000 appropriated to the Office of Policy and Management in section 8 of this act, for Property Tax Relief, shall be distributed as follows:

		Property Tax
	Town	Relief

		$
	ANDOVER	13,944
	ANSONIA	247,426
	ASHFORD	32,651
	AVON	15,162
	BARKHAMSTED	16,932
	BEACON FALLS	32,992
	BERLIN	76,346
	BETHANY	17,603
	BETHEL	61,785
	BETHLEHEM	12,882
	BLOOMFIELD	80,151
	BOLTON	25,472
	BOZRAH	10,653
	BRANFORD	67,991
	BRIDGEPORT	4,259,804
	BRIDGEWATER	1,909
	BRISTOL	540,603
	BROOKFIELD	24,826
	BROOKLYN	84,813
	BURLINGTON	25,305
	CANAAN	2,071
	CANTERBURY	44,238
	CANTON	31,956
	CHAPLIN	29,179
	CHESHIRE	92,349
	CHESTER	10,673
	CLINTON	55,897
	COLCHESTER	88,502
	COLEBROOK	4,731
	COLUMBIA	21,146
	CORNWALL	1,095
	COVENTRY	71,633
	CROMWELL	55,695
	DANBURY	454,006
	DARIEN	3,204
	DEEP RIVER	12,557
	DERBY	105,822
	DURHAM	25,831
	EAST GRANBY	16,612
	EAST HADDAM	34,864
	EAST HAMPTON	83,793
	EAST HARTFORD	532,919
	EAST HAVEN	255,160
	EAST LYME	64,289
	EAST WINDSOR	61,666
	EASTFORD	10,912
	EASTON	3,966
	ELLINGTON	74,171
	ENFIELD	459,281
	ESSEX	7,706
	FAIRFIELD	51,668
	FARMINGTON	39,292
	FRANKLIN	10,338
	GLASTONBURY	54,544
	GOSHEN	4,739
	GRANBY	33,518
	GREENWICH	7,067
	GRISWOLD	123,992
	GROTON	217,615
	GUILFORD	36,378
	HADDAM	23,607
	HAMDEN	370,446
	HAMPTON	15,050
	HARTFORD	4,923,291
	HARTLAND	10,738
	HARWINTON	20,044
	HEBRON	36,457
	KENT	3,858
	KILLINGLY	199,832
	KILLINGWORTH	17,096
	LEBANON	51,020
	LEDYARD	100,676
	LISBON	31,210
	LITCHFIELD	29,091
	LYME	1,423
	MADISON	22,430
	MANCHESTER	369,380
	MANSFIELD	359,404
	MARLBOROUGH	16,967
	MERIDEN	817,075
	MIDDLEBURY	13,638
	MIDDLEFIELD	20,420
	MIDDLETOWN	313,209
	MILFORD	162,138
	MONROE	49,328
	MONTVILLE	174,940
	MORRIS	5,966
	NAUGATUCK	333,925
	NEW BRITAIN	1,817,720
	NEW CANAAN	2,692
	NEW FAIRFIELD	28,222
	NEW HARTFORD	25,968
	NEW HAVEN	3,201,924
	NEW LONDON	477,833
	NEW MILFORD	89,563
	NEWINGTON	150,157
	NEWTOWN	42,231
	NO BRANFORD	60,612
	NO CANAAN	31,233
	NO HAVEN	66,444
	NO STONINGTON	22,056
	NORFOLK	3,636
	NORWALK	287,928
	NORWICH	527,079
	OLD LYME	6,725
	OLD SAYBROOK	19,197
	ORANGE	20,500
	OXFORD	39,532
	PLAINFIELD	246,693
	PLAINVILLE	129,011
	PLYMOUTH	115,982
	POMFRET	21,586
	PORTLAND	45,164
	PRESTON	31,286
	PROSPECT	46,397
	PUTNAM	123,748
	REDDING	4,901
	RIDGEFIELD	12,941
	ROCKY HILL	76,177
	ROXBURY	800
	SALEM	18,289
	SALISBURY	3,704
	SCOTLAND	17,748
	SEYMOUR	109,367
	SHARON	2,565
	SHELTON	109,046
	SHERMAN	5,142
	SIMSBURY	45,124
	SO WINDSOR	87,706
	SOMERS	48,544
	SOUTHBURY	45,833
	SOUTHINGTON	212,797
	SPRAGUE	30,288
	STAFFORD	115,606
	STAMFORD	170,360
	STERLING	36,329
	STONINGTON	43,638
	STRATFORD	229,657
	SUFFIELD	75,006
	THOMASTON	53,669
	THOMPSON	92,141
	TOLLAND	60,892
	TORRINGTON	453,973
	TRUMBULL	60,771
	UNION	3,327
	VERNON	244,904
	VOLUNTOWN	18,198
	WALLINGFORD	210,916
	WARREN	1,354
	WASHINGTON	3,264
	WATERBURY	2,754,161
	WATERFORD	50,627
	WATERTOWN	137,307
	WEST HARTFORD	177,277
	WEST HAVEN	659,305
	WESTBROOK	14,525
	WESTON	2,399
	WESTPORT	4,205
	WETHERSFIELD	128,464
	WILLINGTON	42,553
	WILTON	5,037
	WINCHESTER	102,184
	WINDHAM	660,854
	WINDSOR	202,402
	WINDSOR LOCKS	53,291
	WOLCOTT	110,721
	WOODBRIDGE	8,667
	WOODBURY	19,763
	WOODSTOCK	43,177

	Total	33,000,000

Sec. 10. (Effective July 1, 2006) (a) Up to $ 180,000 of the unexpended balance of funds appropriated to the Office of Policy and Management in section 1 of public act 05-251, for Other Expenses, for a health care consultant contract, 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.

(b) The unexpended balance of funds appropriated to the Office of Policy and Management in section 1 of public act 05-251, for Licensing and Permitting Fees, shall not lapse on June 30, 2006, and such funds shall continue to be made available for such purpose during the fiscal year ending June 30, 2007.

(c) The unexpended balance of funds appropriated to the Office of Policy and Management in section 1 of public act 05-251, for Justice Assistance Grants, shall not lapse on June 30, 2006, and such funds shall continue to be made available for such purpose during the fiscal year ending June 30, 2007.

Sec. 11. Subsection (d) of section 49 of public act 05-251 is amended to read as follows (Effective July 1, 2006):

(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, and the Secretary of the Office of Policy and Management is authorized to expend such amount for special projects; the sum of $ 8,000,000 shall be available during the fiscal year ending June 30, 2007, [. The] and the Secretary of the Office of Policy and Management [is authorized to expend such amounts for special projects. ] shall disburse such funds to various agencies for cost-of-living increases to private providers as follows:

	GENERAL FUND
		2006-2007

		$

	DEPARTMENT OF MENTAL RETARDATION
	Cooperative Placements Program	134,214
	Early Intervention	163,925
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Employment Opportunities and Day Services	1,013,210
	Community Residential Services	2,323,854
	AGENCY TOTAL	3,635,203

	DEPARTMENT OF MENTAL HEALTH
	AND ADDICTION SERVICES
	Housing Supports and Services	54,292
	Managed Service System	195,804
	Legal Services	2,880
	Special Populations	178,286
	TBI Community Services	37,105
	Jail Diversion	28,276
	Community Mental Health Strategy Board	64,334
	Medicaid Adult Rehab Option	26,762
	Discharge and Diversion Funding	12,441
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Grants for Substance Abuse Services	153,705
	Grants for Mental Health Services	518,345
	Employment Opportunities	69,924
	AGENCY TOTAL	1,342,154

	DEPARTMENT OF CORRECTION
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Community Support Services	195,645

	DEPARTMENT OF CHILDREN AND FAMILIES
	Short Term Residential Treatment	4,718
	Substance Abuse Screening	12,065
	Local Systems of Care	4,748
	Family Support Services	111,870
	Emergency Needs	6,951
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Health Assessment and Consultation	6,800
	Grants for Psychiatric Clinics for Children	93,966
	Day Treatment Centers for Children	38,359
	Juvenile Justice Outreach Services	33,387
	Child Abuse and Neglect Intervention	38,301
	Community Emergency Services	1,312
	Community Based Prevention Programs	21,559
	Family Violence Outreach and Counseling	4,833
	Support for Recovering Families	37,654
	No Nexus Special Education	54,776
	Family Preservation Services	35,631
	Substance Abuse Treatment	29,189
	Child Welfare Support Services	10,388
	Board and Care for Children - Adoption	304,004
	Board and Care for Children - Foster	487,237
	Board and Care for Children - Residential	690,128
	Individualized Family Supports	64,799
	Community KidCare	163,363
	Covenant to Care	1,102
	Neighborhood Center	734
	AGENCY TOTAL	2,257,874

	COUNCIL TO ADMINISTER THE CHILDREN'S
	TRUST FUND
	Children's Trust Fund	65,059

	JUDICIAL DEPARTMENT
	Other Expenses	10,828
	Alternative Incarceration Program	301,715
	Juvenile Alternative Incarceration	169,923
	Juvenile Justice Centers	21,599
	AGENCY TOTAL	504,065

	TOTAL -	8,000,000
	GENERAL FUND

Sec. 12. (Effective July 1, 2006) The unexpended balance of funds appropriated to the State Ethics Commission in section 1 and subsection (a) of section 59 of public act 05-251, and the funds carried forward pursuant to subsection (b) of section 59 of public act 05-251, for the Lobbyist Electronic Filing Program, shall not lapse on June 30, 2006, and such funds shall be carried forward and transferred to the Information Technology Initiatives account for the fiscal year ending June 30, 2007.

Sec. 13. (Effective July 1, 2006) Up to $ 350,000 of the unexpended balance of funds appropriated to the Office of Workforce Competitiveness in section 1 of public act 05-251, for CETC Workforce, shall not lapse on June 30, 2006, and such funds shall continue to be available for expenditure for such purpose during the fiscal year ending June 30, 2007.

Sec. 14. (Effective July 1, 2006) (a) Up to $ 25,000 of the unexpended balance of funds appropriated to the Board of Accountancy in section 1 of public act 05-251, for Other Expenses, shall not lapse on June 30, 2006, and such funds shall be transferred to Personal Services and continue to be made available for the fiscal year ending June 30, 2007.

(b) Up to $ 20,000 of the unexpended balance of funds appropriated to the Board of Accountancy in section 1 of public act 15-251, for Information Technology, shall not lapse on June 30, 2006, and such funds shall be transferred to Personal Services and continue to be made available for the fiscal year ending June 30, 2007.

Sec. 15. (Effective July 1, 2006) The unexpended balance of funds appropriated to the Department of Information Technology in section 1 of public act 05-251, for the Connecticut Education Network, shall not lapse on June 30, 2006, and such funds shall continue to be available for expenditure for such purpose during the fiscal year ending June 30, 2007.

Sec. 16. Section 31 of public act 05-251 is repealed and the following is substituted in lieu thereof (Effective July 1, 2006):

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] nineteen.

Sec. 17. (Effective July 1, 2006) (a) The unexpended balance of funds appropriated to the Military Department in section 1 of public act 05-251, for Veterans' Service Bonuses, shall not lapse on June 30, 2006, and shall continue to be available for expenditure for such purpose during the fiscal year ending June 30, 2007.

(b) The unexpended balance of funds appropriated to the Military Department in section 1 of public act 05-251, for Military Assistance, shall not lapse on June 30, 2006, and shall continue to be available for expenditure for such purpose during the fiscal year ending June 30, 2007.

Sec. 18. (Effective July 1, 2006) (a) 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 and carried forward by subsection (b) of section 33 of public act 05-251, for Other Expenses, shall not lapse on June 30, 2006, and such funds shall continue to be available for office consolidations and moving expenditures during the fiscal year ending June 30, 2007.

(b) The unexpended balance of funds appropriated to the Commission on Culture and Tourism in section 1 of public act 05-251, for State-Wide Marketing, shall not lapse on June 30, 2006, and such funds shall continue to be available for expenditure for such purpose during the fiscal year ending June 30, 2007.

Sec. 19. (Effective July 1, 2006) For the fiscal year ending June 30, 2007, up to $ 200,000 in the Stem Cell Research Fund established by section 19a-32e of the 2006 supplement to the general statutes may be used by the Commissioner of Public Health for administrative expenses.

Sec. 20. (Effective July 1, 2006) The unexpended balance of funds made available to the Department of Mental Retardation in subsection (a) of section 57 of public act 05-251, for a pilot program for autism services, shall not lapse on June 30, 2006, and shall continue to be available for expenditure for such purpose during the fiscal year ending June 30, 2007.

Sec. 21. (Effective July 1, 2006) (a) The unexpended balance of funds appropriated to the Department of Education in section 1 of public act 05-251, for Other Expenses, shall not lapse on June 30, 2006, and such funds shall be available for the purpose of moving the Teacher Certification System from the existing Wang system during the fiscal year ending June 30, 2007.

(b) The unexpended balance of funds appropriated to the Department of Education in section 1 of public act 05-251, for the Early Childhood Cabinet, shall not lapse on June 30, 2006, and such funds shall be available for such purpose during the fiscal year ending June 30, 2007.

(c) Up to $ 360,000 of the unexpended balance of funds appropriated to the Department of Education in section 1 of public act 05-251, for Magnet Schools, shall not lapse on June 30, 2006, and such funds shall be available as a grant to the city of Hartford for the facility lease costs associated with the construction of the new Pathways to Technology Magnet School during the fiscal year ending June 30, 2007.

Sec. 22. (Effective July 1, 2006) Any unexpended balance of funds transferred in accordance with section 46 of public act 05-251, to the Enhanced Employment Opportunities account of the Board of Education and Services for the Blind, 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. 23. (Effective July 1, 2006) Up to $ 1,000,000 of the unexpended balance of funds appropriated to the Department of Children and Families in section 1 of public act 05-251, for Other Expenses, shall not lapse on June 30, 2006, and such funds shall continue to be made available to automate the Title IV-E eligibility system for the fiscal year ending June 30, 2007.

Sec. 24. (Effective July 1, 2006) Up to $ 250,000 of the unexpended balance of funds appropriated to the Department of Insurance in section 6 of public act 05-251, for Personal Services, shall not lapse on June 30, 2006, and such funds shall continue to be available for such purpose for the fiscal year ending June 30, 2007.

Sec. 25. (Effective July 1, 2006) The following amounts appropriated in section 1 of public act 05-251 shall not lapse on June 30, 2006, and shall continue to be available for expenditure during the fiscal year ending June 30, 2007:

	GENERAL FUND
		$
	DEPARTMENT OF REVENUE SERVICES
	Other Expenses	200,000

	OFFICE OF POLICY AND MANAGEMENT
	PAYMENTS TO LOCAL GOVERNMENTS
	P. I. L. O. T. - New Manufacturing Machinery and	1,500,000
	Equipment

	DEPARTMENT OF ADMINISTRATIVE
	SERVICES
	Personal Services	770,000

	DEPARTMENT OF EMERGENCY
	MANAGEMENT AND HOMELAND SECURITY
	Personal Services	200,000

	DEPARTMENT OF MENTAL RETARDATION
	Personal Services	1,500,000

	DEPARTMENT OF SOCIAL SERVICES
	OTHER THAN PAYMENTS TO LOCAL
	GOVERNMENTS
	Medicaid	50,000,000

	DEPARTMENT OF EDUCATION
	Personal Services	500,000

	COUNCIL TO ADMINISTER THE CHILDREN'S
	TRUST FUND
	Children's Trust Fund	150,000

	WORKERS' COMPENSATION CLAIMS -
	DEPARTMENT OF ADMINISTRATIVE SERVICES
	Workers' Compensation Claims	430,000

	MISCELLANEOUS APPROPRIATIONS
	ADMINISTERED BY THE COMPTROLLER

	STATE COMPTROLLER - FRINGE BENEFITS
	Unemployment Compensation	500,000
	Pensions and Retirements – Other Statutory	75,000
	Insurance – Group Life	200,000
	State Employees Health Services Cost	35,000,000
	AGENCY TOTAL	35,775,000

	TOTAL –	91,025,000
	GENERAL FUND

Sec. 26. (Effective July 1, 2006) (a) The sum of $ 150,000 appropriated to the Office of Policy and Management, for the fiscal year ending June 30, 2006, for Contingency Needs, shall not lapse on June 30, 2006, and such funds shall be transferred to Legislative Management and shall be available for expenditure for Results-Based Accountability activities during the fiscal year ending June 30, 2007.

(b) Each recipient of state funds for the fiscal year ending June 30, 2007, for a program that is designated as a new or expanded program as set forth in the report on the state budget published by the legislative Office of Fiscal Analysis, shall submit a preliminary report which sets forth the purpose or goals of such program, not later than August 1, 2007, and a progress report which sets forth the results or achievements of such program with respect to such purposes or goals, not later than June 1, 2008, to the joint standing committee on Appropriations, through the Office of Fiscal Analysis.

Sec. 27. (Effective July 1, 2006) Notwithstanding the provisions of section 4-28e of the 2006 supplement to the general statutes, for the fiscal year ending June 30, 2007, the sum of $ 7,500,000 shall be transferred from the Tobacco and Health Trust Fund to the Department of Public Health as follows: For the Easy Breathing Program, $ 500,000; for an adult asthma program within the Easy Breathing Program, $ 150,000; for continued support of a pilot asthma awareness and prevention education program in Bridgeport, $ 150,000; for cervical and breast cancer, $ 1,000,000; for the Connecticut Cancer Partnership, $ 5,500,000; for the Health Professions Partnership Initiative, $ 200,000 to The University of Connecticut Health Center.

Sec. 28. (Effective July 1, 2006) If, at any time during the fiscal year ending June 30, 2007, the number of sworn personnel in the Department of Public Safety is fewer than one thousand two hundred twenty, the department shall begin a trooper training class at such time.

Sec. 29. (Effective July 1, 2006) The unexpended balance of funds appropriated to the Office of Policy and Management, for the fiscal year ending June 30, 2006, for Plans of Conservation and Development, shall not lapse on June 30, 2006, and such funds shall continue to be available for expenditure during the fiscal year ending June 30, 2007.

Sec. 30. (Effective July 1, 2006) The unexpended balance of funds appropriated to the State Comptroller in subsection (a) of section 35 of special act 00-13 and carried forward (1) by subsection (b) of said section 35, (2) by subsection (a) of section 30 of special act 01-1 of the June special session, (3) by subsection (a) of section 27 of public act 03-1 of the June 30 special session, (4) by section 11 of public act 04-216, and (5) by section 28 of public act 05-251, for Core Financial Systems, shall not lapse on June 30, 2006, and such funds shall continue to be available for expenditure for such purpose during the fiscal year ending June 30, 2007.

Sec. 31. (Effective July 1, 2006) The Auditors of Public Accounts shall have the authority to audit the trust accounts maintained by state marshals.

Sec. 32. (Effective July 1, 2006) (a) The unexpended balance of funds appropriated to the Office of State Ethics, for the fiscal year ending June 30, 2006, for Equipment, shall not lapse on June 30, 2006, and such funds shall continue to be available for expenditure for such purpose during the fiscal year ending June 30, 2007.

(b) The unexpended balance of funds appropriated to the Freedom of Information Commission, for the fiscal year ending June 30, 2006, for Equipment, shall not lapse on June 30, 2006, and such funds shall continue to be available for expenditure for such purpose during the fiscal year ending June 30, 2007.

Sec. 33. (Effective July 1, 2006) Up to $ 940,000 of the unexpended balance of funds appropriated to the Department of Information Technology in section 1 of public act 05-251, for Other Expenses, shall not lapse on June 30, 2006, and shall continue to be available for Disaster Recovery Business Continuity Planning during the fiscal year ending June 30, 2007.

Sec. 34. (Effective July 1, 2006) Up to $ 125,000 of the unexpended balance of funds appropriated to the Public Defenders Services Commission in subsection (a) of section 47 of public act 05-3, for Other Expenses, for the Child Protection Commission, and transferred by the Finance Advisory Committee to the Child Protection Commission account, 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. 35. (Effective July 1, 2006) Up to $ 30,000 of the unexpended balance of funds appropriated to the Public Defenders Services Commission in subsection (a) of section 47 of public act 05-3, for Equipment, for the Child Protection Commission, and transferred by the Finance Advisory Committee to the Child Protection Commission account, 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. 36. (Effective July 1, 2006) The unexpended balance of funds appropriated to the State Properties Review Board, for the fiscal year ending June 30, 2006, for Other Expenses, shall not lapse on June 30, 2006, and such funds shall be transferred to Personal Services and shall be available for such purpose for the fiscal year ending June 30, 2007.

Sec. 37. (Effective July 1, 2006) The sum of $ 150,000 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 of the May special session, and carried forward by subsection (d) of section 59 of public act 05-251, for Other Expenses, shall not lapse on June 30, 2006, and such funds shall be available for expenditure for the cost of mental health assessments, during the fiscal year ending June 30, 2007.

Sec. 38. (Effective July 1, 2006) Up to $ 500,000 of the unexpended balance of funds appropriated to the Judicial Department in section 6 of public act 05-251, for Other Expenses, shall not lapse on June 30, 2006, and such funds shall continue to be available for such purpose for the fiscal year ending June 30, 2007.

Sec. 39. (Effective July 1, 2006) Up to $ 200,000 of funds appropriated to the Insurance Department in section 1 of public act 05-251, for Other Expense, for computer upgrades and data migration, shall not lapse on June 30, 2006, and such funds shall continue to be available for such purpose for the fiscal year ending June 30, 2007.

Sec. 40. (Effective July 1, 2006) The funds appropriated to the Department of Education, for the fiscal year ending June 30, 2006, for the Connecticut Mastery Test, shall not lapse on June 30, 2006, and such funds shall be available for expenditure for such purpose during the fiscal year ending June 30, 2007.

Sec. 41. (Effective July 1, 2006) The unexpended balance of funds appropriated to the Office of the State Comptroller-Fringe Benefit Accounts, in section 1 of public act 05-251, for Active Health Insurance, shall not lapse on June 30, 2006, and shall continue to be available for expenditure during the fiscal year ending year June 30, 2007.

Sec. 42. (Effective July 1, 2006) The unexpended balance of funds appropriated to the Office of the State Comptroller-Fringe Benefit Accounts, in section 1 of public act 05-251, for Social Security, shall not lapse on June 30, 2006, and such funds shall be transferred to the Office of State Comptroller-Fringe Benefit Accounts, for Active Health Insurance, for the fiscal year ending June 30, 2007.

Sec. 43. (Effective July 1, 2006) The unexpended balance of funds appropriated to the Office of the State Comptroller-Fringe Benefit Accounts, in section 1 of public act 05-251, for Retiree-Health Insurance, shall not lapse on June 30, 2006, and such funds shall be transferred to the Office of State Comptroller-Fringe Benefit Accounts, for Active Health Insurance, for the fiscal year ending June 30, 2007.

Sec. 44. (Effective July 1, 2006) Funds appropriated to the Office of Policy and Management in section 1 of public act 05-251, for Neighborhood Youth Centers, shall not lapse on June 30, 2006, and shall continue to be available for expenditure during the fiscal year ending June 30, 2007.

Sec. 45. Section 25 of public act 05-3 of the June special session is repealed and the following is substituted in lieu thereof (Effective July 1, 2006):

Notwithstanding the provisions of subsection (a) of section 31-261 of the general statutes, $ 18,000,000 of the amount credited to this state's account in the Unemployment Trust Fund pursuant to Section 903 of the Social Security Act, as amended by Section 209 of Public Law 107-147, with respect to federal fiscal year 2002, is deemed to be appropriated to the Labor Department. [and shall be used as follows: $ 10,000,000 to improve the twenty-year old IT infrastructure for the unemployment program; $ 2,500,000 to migrate data and improve the CTWorks Business System that links the One-Stop-Jobs First, Workforce Investment Act and the Wagner-Peyser Act programs; $ 3,500,000 to improve the linkages between employers and potential employees; and $ 2,000,000 to expand the electronic storage needed for employer tax forms. ] Such amounts shall be available for expenditure to the extent allowed under Section 903 of the Social Security Act, as amended by Section 209 of Public Law 107-147.

Sec. 46. (Effective July 1, 2006) Up to $ 3,800,000 of the appropriation to The University of Connecticut Health Center in section 11 of public act 05-251 for the fiscal year ending June 30, 2007, may be transferred by the Secretary of the Office of Policy and Management to the Disproportionate Share – Medical Emergency Assistance account in the Department of Social Services for the purpose of maximizing federal reimbursement.

Sec. 47. (Effective July 1, 2006) The sum of $ 1,800,000 appropriated to the Department of Social Services in section 1 of public act 05-251, for Housing/Homeless Services, for the purposes of the Rental Assistance Program, shall not lapse on June 30, 2006, and such funds shall continue to be available for expenditures for such purpose during the fiscal year ending June 30, 2007.

Sec. 48. (Effective July 1, 2006) The unexpended balance of funds appropriated to the Department of Social Services in section 1 of public act 05-251 in Medicaid, for the purposes of the phased down state contribution under Medicare Part D, shall not lapse on June 30, 2006, and such funds shall continue to be available for expenditures for such purpose during the fiscal year ending June 30, 2007.

Sec. 49. (Effective July 1, 2006) The Commissioner of Social Services may expend up to $ 11,000,000 appropriated for Hospital Hardship to provide grants to hospitals as necessary to avoid the substantial deterioration of a given hospital's financial condition that may be expected to adversely affect patient care and for the continued operation of the hospital as determined by the commissioner, in consultation with the Commissioner of Public Health and the Office of Health Care Access and the executive director of the Connecticut Health and Educational Facilities Authority. The Commissioner of Social Services shall, at a minimum, consider: (1) Hospital utilization by patients eligible for state assistance programs; (2) licensure and certification compliance history; and (3) reasonableness of actual and projected revenues and expenses. A hospital applying for a grant shall submit a plan to the Commissioner of Social Services that describes operating savings and nongovernmental revenue enhancements along with the hospital's application for relief under this section. The Commissioner of Social Services may accept or require modification to such plan. Each hospital shall file quarterly reports to the Commissioner of Social Services pertaining to plan implementation. The Commissioner of Social Services may cease grant payments if a hospital fails to report in accordance with this section. The commissioner shall provide written quarterly reports to the joint standing committees of the General Assembly having cognizance of matters relating to human services and appropriations that identify each hospital requesting an increase, the amount of the requested increase for each hospital and the action taken by the Commissioner of Social Services.

Sec. 50. Section 63 of public act 05-280 is repealed and the following is substituted in lieu thereof (Effective July 1, 2006):

[(a)] The sum of one dollar is appropriated to the Department of Social Services, from the General Fund, for the fiscal year ending June 30, 2006, for deposit in the account established pursuant to section 62 of [this act] public act 05-280.

[(b) The sum of one dollar is appropriated to the Department of Social Services, from the General Fund, for the fiscal year ending June 30, 2007, for deposit in the account established pursuant to section 62 of this act. ]

Sec. 51. (Effective July 1, 2006) Up to $ 1,600,000 appropriated to the Department of Public Works, for Rents and Moving, shall not lapse on June 30, 2006, and such funds shall be available for the purpose of moving the current state employees who are occupants of 21 Grand Street, Hartford, to other state-owned facilities or to leased space.

Sec. 52. (Effective July 1, 2006) (a) Funds received from the federal Centers for Medicare and Medicaid Services in the fiscal years ending June 30, 2006, and June 30, 2007, as reimbursement for expenditures made by the Department of Social Services under Medicare Part D due to transitional issues for the period January 6, 2006, to March 31, 2006, shall be available for the purposes of the Medicaid program for the fiscal year ending June 30, 2007.

(b) Funds recouped from managed care organizations due to the behavioral health carve-out during the fiscal year ending June 30, 2006, shall not lapse and shall be available for expenditure under the Medicaid program for the fiscal year ending June 30, 2007. Those funds recouped during the fiscal year ending June 30, 2007, shall be available for expenditure under the Medicaid program for said fiscal year.

Sec. 53. (Effective from passage) The following sums are appropriated for the purposes herein specified for the fiscal year ending June 30, 2006:

GENERAL FUND	$

OFFICE OF POLICY AND MANAGEMENT
Energy Contingency		11,315,000

DEPARTMENT OF PUBLIC SAFETY
Other Expenses		3,360,000
Workers' Compensation Claims		947,000
AGENCY TOTAL		4,307,000

DEPARTMENT OF PUBLIC HEALTH
Personal Services		820,688
Other Expenses		594,592
Needle and Syringe Exchange Program		72,817
Children's Health Initiative		125,000
Breast and Cervical Cancer Detection and
Treatment		115,968
Services for Children Affected by AIDS		40,276
Children with Special Health Care Needs		339,592
OTHER THAN PAYMENTS TO LOCAL
GOVERNMENTS
Community Health Services		33,422
Rape Crisis		134,141
X-Ray Screening and Tuberculosis Care		66,138
Genetic Diseases Programs		91,132
PAYMENTS TO LOCAL GOVERNMENTS
Venereal Diseases Control		41,622
School Based Health Clinics		224,682
AGENCY TOTAL		2,700,070

OFFICE OF THE CHIEF MEDICAL
EXAMINER
Other Expenses		100,000

DEPARTMENT OF MENTAL HEALTH AND
ADDICTION SERVICES
Personal Services		1,358,287
Other Expenses		613,965
Behavioral Health Medications		1,500,000
AGENCY TOTAL		3,472,252

DEPARTMENT OF CORRECTION
Personal Services		501,678
Inmate Medical Services		2,200,000
AGENCY TOTAL		2,701,678

PUBLIC DEFENDER SERVICES
COMMISSION
Special Public Defender – Non-Contractual		994,500
Expert Witnesses		447,500
AGENCY TOTAL		1,442,000

TOTAL -		26,038,000
GENERAL FUND

SPECIAL TRANSPORTATION FUND

WORKERS' COMPENSATION CLAIMS -
DEPARTMENT OF ADMINISTRATIVE
SERVICES
Workers' Compensation Claims		920,000

TOTAL -		920,000
SPECIAL TRANSPORTATION FUND

REGIONAL MARKET OPERATION FUND

DEPARTMENT OF AGRICULTURE
Fringe Benefits		42,000

TOTAL -		42,000
REGIONAL MARKET OPERATION FUND

Sec. 54. (Effective from passage) (a) The sum of $ 645,000 of available funds in the AIDS Services account within the Department of Public Health shall be transferred to the Breast and Cervical Cancer Detection and Treatment account within the Department of Public Health and shall be available for expenditure for such purpose in the fiscal year ending June 30, 2006.

(b) The unexpended balance of the Breast and Cervical Cancer Detection and Treatment account in the Department of Public Health shall not lapse on June 30, 2006, and such funds shall continue to be made available for such purpose for the fiscal year ending June 30, 2007.

Sec. 55. (Effective from passage) (a) The sum of $ 450,000 appropriated to the Department of Mental Health and Addiction Services in section 1 of public act 05-251, for General Assistance Managed Care, is transferred to Workers' Compensation Claims.

(b) The sum of $ 150,000 appropriated to the Department of Mental Health and Addiction Services in section 1 of public act 05-251, for Professional Services, is transferred to Workers' Compensation Claims.

(c) The sum of $ 60,000 appropriated to the Department of Mental Health and Addiction Services in section 1 of public act 05-251, for Professional Services, is transferred to Nursing Home Screening.

(d) The sum of $ 35,000 appropriated to the Department of Mental Health and Addiction Services in section 1 of public act 05-251, for Professional Services, is transferred to Jail Diversion.

Sec. 56. (Effective from passage) (a) The sum of $ 900,000 appropriated to the Department of Correction in section 1 of public act 05-251, for Workers' Compensation Claims, is transferred to Personal Services.

(b) The sum of $ 600,000 appropriated to the Department of Correction in section 1 of public act 05-251, for Other Expenses, is transferred to Personal Services.

(c) The sum of $ 400,000 appropriated to the Department of Correction in section 1 of public act 05-251, for Parole Staffing and Operations, is transferred to Personal Services.

Sec. 57. (Effective from passage) The unexpended balance of the Energy Contingency account in the Office of Policy and Management shall not lapse on June 30, 2006, and such funds shall continue to be made available for such purpose for the fiscal year ending June 30, 2007.

Sec. 58. (Effective from passage) Up to $ 256,000 of the unexpended balance of funds appropriated to the Public Defenders Services Commission in section 1 of public act 05-251, for Expert Witnesses, shall not lapse on June 30, 2006, and shall continue to be available for expenditure for such purpose during the fiscal year ending June 30, 2007.

Sec. 59. (Effective from passage) The sum of $ 404,000 appropriated to Legislative Management, for the fiscal year ending June 30, 2006, for Personal Services, shall not lapse on June 30, 2006, and such funds shall continue to be available for expenditure for such purpose during the fiscal year ending June 30, 2007.

Sec. 60. (Effective from passage) The sum of $ 1,119,000 appropriated to Legislative Management, for the fiscal year ending June 30, 2006, for Other Expenses, shall not lapse on June 30, 2006, and such funds shall continue to be available for expenditure for such purpose during the fiscal year ending June 30, 2007.

Sec. 61. (Effective from passage) The sum of $ 400,000 appropriated to Legislative Management, for the fiscal year ending June 30, 2006, for Equipment, shall not lapse on June 30, 2006, and such funds shall continue to be available for expenditure for such purpose during the fiscal year ending June 30, 2007.

Sec. 62. (Effective from passage) The unexpended balance of funds appropriated to Legislative Management, for the fiscal year ending June 30, 2006, for Flag Restoration, shall not lapse on June 30, 2006, and such funds shall continue to be available for expenditure for such purpose during the fiscal year ending June 30, 2007.

Sec. 63. (Effective from passage) The unexpended balance of funds appropriated to Legislative Management, for the fiscal year ending June 30, 2006, for Minor Capitol Improvements, shall not lapse on June 30, 2006, and such funds shall continue to be available for expenditure for such purpose during the fiscal year ending June 30, 2007.

Sec. 64. (Effective from passage) Up to $ 180,000 of the unexpended balance of funds appropriated to Legislative Management, for the fiscal year ending June 30, 2005, and carried forward by section 56 of public act 05-251, shall not lapse on June 30, 2006, and such funds shall continue to be available for expenditure during the fiscal year ending June 30, 2007.

Sec. 65. Subsections (h) and (i) of section 8-395 of the general statutes are repealed and the following is substituted in lieu thereof (Effective July 1, 2006):

(h) In no event shall the total amount of all tax credits allowed to all business firms pursuant to the provisions of this section exceed [five] ten million dollars in any one fiscal year, provided, until November first of each year, [one] two million dollars of the total amount of all tax credits under this section shall be set aside for the Supportive Housing Pilots Initiative or the Next Steps Initiative established pursuant to section 17a-485c, as amended, and one million dollars of the total amount of all tax credits under this section shall be set aside for workforce housing, as defined by the Connecticut Housing Finance Authority through written procedures adopted pursuant to subsection (k) of this section. On or after November first of each year, any unused portion of such tax credits shall become available for any housing program eligible for tax credits pursuant to this section.

(i) No organization conducting a housing program or programs eligible for funding with respect to which tax credits may be allowed under this section shall be allowed to receive an aggregate amount of such funding for any such program or programs in excess of [four] five hundred thousand dollars for any fiscal year.

Sec. 66. Subsection (b) of section 12-214 of the 2006 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2006, 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) 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) 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. 67. Subsection (b) of section 12-219 of the 2006 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2006, 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 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 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. 68. Section 12-264 of the 2006 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2006):

(a) Each (1) [Connecticut municipality or department or agency thereof, or Connecticut district, manufacturing, selling or distributing gas or electricity] municipality, or department or agency thereof, or district manufacturing, selling or distributing gas to be used for light, heat or power, [in this chapter and in chapter 212a called a "municipal utility",] (2) company the principal business of which is manufacturing, selling or distributing gas or steam to be used for light, heat or power, including each foreign municipal electric utility, as defined in section 12-59, and given authority to engage in business in this state pursuant to the provisions of section 16-246c*, and (3) company required to register pursuant to section 16-258a shall pay a quarterly tax upon gross earnings from such operations in this state. Gross earnings from such operations under subdivisions (1) and (2) of this subsection shall include (A) all income classified as operating revenues by the Department of Public Utility Control in the uniform systems of accounts prescribed by said department for operations within the taxable quarter and, with respect to each such company, (B) all income classified in said uniform systems of accounts as income from merchandising, jobbing and contract work, (C) income from nonutility operations, (D) revenues from lease of physical property not devoted to utility operation, and (E) receipts from the sale of residuals and other by-products obtained in connection with the production of gas, electricity or steam. Gross earnings from such operations under subdivision (3) of this subsection shall be gross income from the sales of natural gas, provided gross income shall not include income from the sale of natural gas to an existing combined cycle facility comprised of three gas turbines providing electric generation services, as defined in section 16-1, as amended by this act, with a total capacity of seven hundred seventy-five megawatts, for use in the production of electricity. Gross earnings of a gas company, as defined in section 16-1, as amended by this act, shall not include income earned in a taxable quarter commencing prior to June 30, 2008, from the sale of natural gas or propane as a fuel for a motor vehicle. No deductions shall be allowed from such gross earnings for any commission, rebate or other payment, except a refund resulting from an error or overcharge and those specifically mentioned in section 12-265. Gross earnings of a company as described in subdivision (2) of this subsection shall not include income earned in any taxable quarter commencing on or after July 1, 2000, from the sale of steam.

(b) (1) Each such company and [municipal utility] municipality, or department or agency thereof, or district manufacturing, selling or distributing gas to be used for light, heat or power shall, on or before the last day of January, April, July and October of each year, render to the Commissioner of Revenue Services a return on forms prescribed or furnished by the commissioner and signed by its treasurer or the person performing the duties of treasurer, or by an authorized agent or officer, specifying (A) the name and location of such company or municipal utility, (B) the amount of gross earnings from operations for the quarter ending with the last day of the preceding month, (C) the gross earnings from the sale or rental of appliances using water, steam, gas or electricity and the cost of such appliances sold, cost to be interpreted as net invoice price plus transportation costs of such appliances, (D) the gross earnings from all sales for resale of water, steam, gas and electricity, whether or not the purchasers are public service corporations, municipal utilities, located in the state or subject to the tax imposed by this chapter, (E) the number of miles of water or steam pipes, gas mains or electric wires operated by such company or municipal utility within this state on the first day and on the last day of the calendar year immediately preceding, and (F) the number of miles of water or steam pipes, gas mains or electric wires wherever operated by such company or municipal utility on said dates. Gas pipeline and gas transmission companies which do not manufacture or buy gas in this state for resale in this state shall be subject to the provisions of chapter 208 and shall not be subject to the provisions of this chapter and chapter 212a.

(2) No person, firm, corporation or municipality that is chartered or authorized by this state to transmit or sell gas within a franchise area shall transmit gas for any person that sells gas to be used for light, heat or power to an end user or users located in this state, unless such seller has registered with the Department of Revenue Services for purposes of the tax imposed under this chapter. The provisions of this subdivision shall not apply to the transmission of gas for any seller that is a gas company, as defined in section 16-1, as amended by this act, municipal gas utility established under chapter 101 or any other gas utility owned, leased, maintained, operated, managed or controlled by any unit of local government under any general statute or any public or special act, or a gas pipeline or gas transmission company subject to the provisions of chapter 208.

(3) The Commissioner of Revenue Services may make public the names and addresses of each person that sells gas to be used for light, heat or power to an end user or users located in this state and has registered with the Department of Revenue Services for purposes of the tax imposed under this chapter, and that is not a gas company, as defined in section 16-1, as amended by this act, a municipal gas utility established under chapter 101 or any other gas utility owned, leased, maintained, operated, managed or controlled by any unit of local government under any general statute or any public or special act, or a gas pipeline or gas transmission company subject to the provisions of chapter 208.

(c) (1) Each electric distribution company, as defined in section 16-1, as amended by this act, or municipality, or department or agency thereof, or district manufacturing, selling or distributing electricity to be used for light, heat or power, providing electric transmission services, as defined in said section 16-1, or electric distribution services, as defined in said section 16-1, shall pay a quarterly tax upon its gross earnings in each calendar quarter at the rate of (A) eight and one-half per cent of its gross earnings from providing electric transmission services or electric distribution services allocable to other than residential service and (B) six and eight-tenths per cent of such gross earnings from providing electric transmission services or electric distribution services allocable to residential service.

(2) For purposes of this subsection, gross earnings from providing electric transmission services or electric distribution services shall include (A) all income classified as income from providing electric transmission services or electric distribution services by the Department of Public Utility Control in the uniform system of accounts prescribed by said department and (B) the competitive transition assessment collected pursuant to section 16-245g, other than any component of such assessment that constitutes transition property as to which an electric distribution company has no right, title or interest pursuant to subsection (a) of section 16-245h, the systems benefits charge collected pursuant to section 16-245l, as amended, and the assessments charged under sections 16-245m, as amended, and 16-245n, as amended. Such gross earnings shall not include income from providing electric transmission services or electric distribution services to a company described in subsection (c) of section 12-265, as amended by this act.

(3) Each electric distribution company and municipality, or department or agency thereof, or district manufacturing, selling or distributing electricity to be used for light, heat or power shall, on or before the last day of January, April, July and October of each year, render to the Commissioner of Revenue Services a return on forms prescribed or furnished by the commissioner and signed by its treasurer, or the person performing the duties of treasurer, or of an authorized agent or officer, with such other information as the Commissioner of Revenue Services deems necessary.

(d) The tax imposed by this chapter is due and payable to the Commissioner of Revenue Services quarterly on or before the last day of the month next succeeding each calendar quarter.

Sec. 69. Section 12-265 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2006):

(a) As used in this section (1) with regard to electric power, "sales for resale" include (A) sales of electric power capacity, (B) power output from such capacity, and (C) all transmission charges in conjunction with such sales on or after May 17, 1982, [and] (2) "net invoice price" means invoice price less trade discounts, and (3) "municipal utility" means a municipality, or department or agency thereof, or district manufacturing, selling or distributing gas or electricity to be used for light, heat or power.

(b) (1) Each company and municipal utility included in section 12-264, as amended by this act, other than an electric distribution company, as defined in section 16-1, as amended by this act, included in subsection (c) of section 12-264, as amended by this act, and other than a municipality, or department or agency thereof, or district manufacturing, selling or distributing electricity to be used for light, heat or power, shall be taxed at the rate of five per cent upon the amount of gross earnings in each taxable quarter from operations, except as set forth in subsection (c) or (d) of this section and except that each company and municipal utility manufacturing, selling or distributing gas or electricity to be used for light, heat or power shall be taxed at the rate of four per cent upon the amount of gross earnings in each taxable quarter allocable to residential service, but deduction shall be made of gross earnings (A) from all sales for resale of water, steam, gas and electricity to public service corporations and municipal utilities, whether or not such purchasers are Connecticut public service corporations or Connecticut municipal utilities, and whether or not they are subject to the tax imposed by this chapter, (B) from any federal BTU energy tax included in adjustment clause and base-rate revenues, (C) from sales of appliances using water, steam, gas or electricity by each such company of the net invoice price plus transportation costs of such appliances, (D) of electric and gas companies, as defined in section 16-1, as amended by this act, from energy conservation loan programs, (E) from all sales for resale of gas to companies registered pursuant to section 16-258a, and (F) from all sales of natural gas to a user or entity located outside the state.

(2) Gross earnings for any taxable quarter, for the purposes of assessment and taxation, shall be as follows: (A) In the case of a company or municipal utility, other than a municipality, or department or agency thereof, or district manufacturing, selling or distributing electricity to be used for light, heat or power, carrying on business or operating entirely within this state, the amount of gross earnings from operations; (B) in the case of a company or municipal utility, other than a municipality, or department or agency thereof, or district manufacturing, selling or distributing electricity to be used for light, heat or power, carrying on business or operations a part of which is outside of this state, (i) such portion of the amount of gross earnings from operations determined under the provisions of section 12-264, as amended by this act, as is represented by the ratio of the number of miles of water or steam pipes, gas mains or electric wires operated by such company or municipal utility within this state on the first day and on the last day of the calendar year immediately preceding to the total number of miles of water or steam pipes, gas mains or electric wires operated by such company or municipal utility on said dates; or (ii) in the case of a company required to register pursuant to section 16-258a, such portion of the amount of gross earnings from operations determined under the provisions of section 12-264, as amended by this act, as is represented by the ratio of the sales in this state to end users during such quarter to the total sales everywhere to end users during such quarter.

(c) (1) The rate of tax on the sale, furnishing or distribution of electricity or natural gas for use directly by a company engaged in a manufacturing production process, in accordance with the Standard Industrial Classification Manual, United States Office of Management and Budget, 1987 edition, classifications 2000 to 3999, inclusive, or Sector 31, 32 or 33 in the North American Industrial Classification System United States Manual, United States Office of Management and Budget, 1997 edition, shall be four per cent with respect to calendar quarters commencing on or after January 1, 1994, and prior to January 1, 1995, three per cent with respect to calendar quarters commencing on or after January 1, 1995, and prior to January 1, 1996, and two per cent with respect to calendar quarters commencing on or after January 1, 1996, and prior to January 1, 1997. The sale, furnishing or distribution of electricity or natural gas for use by a company as provided in this subsection shall not be subject to the provisions of this chapter with respect to calendar quarters commencing on or after January 1, 1997. Not later than thirty days after May 19, 1993, and thirty days after the effective date of each rate decrease provided for in this section, each electric and gas public service company, as defined in section 16-1, as amended by this act, which does not have a proposed rate amendment under section 16-19 pending before the Department of Public Utility Control at such time, shall request the department to reopen the proceeding under section 16-19 on the company's most recent rate amendment, solely for the purpose of decreasing the company's rates to reflect the decreases required under this section. The department shall immediately reopen such proceedings, solely for such purpose.

(2) For purposes of this subsection, the sale, furnishing or distribution of natural gas for use as fuel in the operation of a cogeneration facility providing electricity or steam to a company engaged in a manufacturing production process described in subdivision (1) of this subsection shall be deemed to be a sale, furnishing or distribution of natural gas for use directly by such company in such process where such cogeneration facility is located entirely on the premises owned or controlled by such company, whether or not the cogeneration facility is owned or operated by such company.

(d) The rate of tax on the sale, furnishing or distribution of steam for use by a company, as described in subdivision (2) of subsection (a) of section 12-264, as amended by this act, shall be: (1) Four per cent with respect to calendar quarters commencing on or after July 1, 1996, and prior to July 1, 1997; (2) three per cent with respect to calendar quarters commencing on or after July 1, 1997, and prior to July 1, 1998; (3) two per cent with respect to calendar quarters commencing on or after July 1, 1998, and prior to July 1, 1999; and (4) one per cent with respect to calendar quarters commencing on or after July 1, 1999, and prior to July 1, 2000. The sale, furnishing or distribution of steam as provided in this subsection shall not be subject to the provisions of this chapter with respect to calendar quarters commencing on or after July 1, 2000.

Sec. 70. Subdivision (1) of subsection (a) of section 12-213 of the 2006 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2006):

(1) "Taxpayer" and "company" mean any corporation, foreign municipal electric utility, as defined in section 12-59, electric distribution company, as defined in section 16-1, as amended, electric supplier, as defined in section 16-1, as amended, generation entity or affiliate, as defined in section 16-1, as amended, joint stock company or association or any fiduciary thereof and any dissolved corporation which continues to conduct business but does not include a passive investment company or municipal utility, as defined in [chapter 212 and chapter 212a] section 12-265, as amended by this act.

Sec. 71. Section 12-268a of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2006):

If the method of apportionment provided for in section 12-251, section 12-258 or section 12-265 unfairly attributes to this state an undue proportion of its business activity, a company or municipal utility, as defined in section 12-265, as amended by this act, may petition for an alternate method of apportionment by filing with its return to the commissioner a statement of its objections and of such proposed other method of apportionment as it believes proper and equitable under the circumstances, accompanied by supporting details and proofs. The commissioner, within a reasonable time thereafter, shall notify the company or municipal utility whether the proposed method is accepted as reasonable and equitable and, if so accepted, shall adjust the return and tax accordingly. With respect to any company [or municipal utility] included in section 12-249, section 12-256 or section 12-264, as amended by this act, or municipal utility, as defined in section 12-265, as amended by this act, the commissioner, at any time within three years after the filing by it of a return based on the method of apportionment provided for in section 12-249, section 12-258 or section 12-265, as amended by this act, may change such method if, in his opinion, such method has operated or will operate so as to subject the company or municipal utility to taxation on a lesser portion of its business activity than is properly and equitably attributable to this state, and shall thereupon proceed to assess and collect taxes in accordance with such method as so changed by him.

Sec. 72. Subdivision (1) of subsection (a) of section 12-268c of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2006):

(a) (1) Any company [or municipal utility] included in section 12-249, 12-256 or 12-264, as amended by this act, or municipal utility, as defined in section 12-265, as amended by this act, believing that it has overpaid any taxes due under the provisions of chapter 210, 211 or 212 may file a claim for refund in writing with the commissioner within three years from the due date for which such overpayment was made, stating the specific grounds upon which the claim is founded. Failure to file a claim within the time prescribed in this section constitutes a waiver of any demand against the state on account of overpayment. Not later than ninety days following receipt of such claim for refund, the commissioner shall determine whether such claim is valid and, if so, said commissioner shall notify the State Comptroller of the amount of such refund and the State Comptroller shall draw an order on the State Treasurer in the amount thereof for payment to such company or municipal utility. If the commissioner determines that such claim is not valid, either in whole or in part, he shall mail notice of the proposed disallowance in whole or in part of the claim to the claimant, which notice shall set forth briefly the commissioner's findings of fact and the basis of disallowance in each case decided in whole or in part adversely to the claimant. Sixty days after the date on which it is mailed, a notice of proposed disallowance shall constitute a final disallowance except only for such amounts as to which the taxpayer filed, as provided in subdivision (2) of this subsection, a written protest with the commissioner.

Sec. 73. Subsection (a) of section 12-268d of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2006):

(a) If any company [or municipal utility] included in section 12-249, section 12-256 or section 12-264, as amended by this act, or municipal utility, as defined in section 12-265, as amended by this act, fails to pay the amount of tax reported to be due on its return within the time specified under the provisions of chapter 210, 211, 212 or this chapter, there shall be imposed a penalty equal to ten per cent of such amount due and unpaid, or fifty dollars, whichever is greater. Such amount shall bear interest at the rate of one per cent per month or fraction thereof, from the due date of such tax until the date of payment.

Sec. 74. Subdivisions (76) and (77) of section 12-412 of the 2006 supplement to the general statutes are repealed and the following is substituted in lieu thereof (Effective July 1, 2006):

(76) Sales of and the storage, use or other consumption of repair or replacement parts exclusively for use (A) [(i)] in aircraft, [owned or leased by a certificated air carrier or (ii) in aircraft having a maximum certificated takeoff weight of six thousand pounds or more] or (B) in the significant overhauling or rebuilding of aircraft or aircraft parts or components on a factory basis.

(77) Sales of aircraft repair services when such services are rendered in connection with (A) [(i)] aircraft, [owned or leased by a certificated air carrier or (ii) aircraft having a maximum certificated takeoff weight of six thousand pounds or more] or (B) the significant overhauling or rebuilding of aircraft or aircraft parts or components on a factory basis.

Sec. 75. Section 12-541 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to admission charges imposed on or after April 1, 2006):

(a) There is hereby imposed a tax of ten per cent of the admission charge to any place of amusement, entertainment or recreation, except that no tax shall be imposed with respect to any admission charge (1) when the admission charge is less than one dollar or, in the case of any motion picture show, when the admission charge is not more than five dollars, (2) when a daily admission charge is imposed which entitles the patron to participate in an athletic or sporting activity, (3) to any event, other than events held at the stadium facility, as defined in section 32-651, all of the proceeds from which inure exclusively to an entity which is exempt from federal income tax under the Internal Revenue Code, provided such entity actively engages in and assumes the financial risk associated with the presentation of such event, (4) to any event, other than events held at the stadium facility, as defined in section 32-651, which in the opinion of the commissioner, is conducted primarily to raise funds for an entity which is exempt from federal income tax under the Internal Revenue Code, provided the commissioner is satisfied that the net profit which inures to such entity from such event will exceed the amount of the admissions tax which, but for this subdivision, would be imposed upon the person making such charge to such event, (5) to (A) any event at the Hartford Civic Center, the New Haven Coliseum, New Britain Beehive Stadium, New Britain Stadium, effective for events occurring on or after the date such stadium was placed in service, New Britain Veterans Memorial Stadium, Bridgeport Harbor Yard Stadium, Stafford Motor Speedway, Lime Rock Park, Thompson Speedway and Waterford Speedbowl, facilities owned or managed by the Tennis Foundation of Connecticut or any successor organization, the William A. O'Neill Convocation Center, [or] the Connecticut Exposition Center, Nature's Art, or, commencing on or after November 1, 2006, Dodd Stadium or the Arena at Harbor Yard, and (B) games of the New Britain Rock Cats, New Haven Ravens or the Waterbury Spirit, (6) other than for events held at the stadium facility, as defined in section 32-651, paid by centers of service for elderly persons, as described in subdivision (d) of section 17b-425, (7) to any production featuring live performances by actors or musicians presented at Gateway's Candlewood Playhouse, Ocean Beach Park or any nonprofit theater or playhouse in the state, provided such theater or playhouse possesses evidence confirming exemption from federal tax under Section 501 of the Internal Revenue Code, (8) to any carnival or amusement ride, or (9) if the admission charge would have been subject to tax under the provisions of section 12-542 of the general statutes, revision of 1958, revised to January 1, 1999. On and after July 1, 2000, the tax imposed under this section on any motion picture show shall be eight per cent of the admission charge and, on and after July 1, 2001, the tax imposed on any such motion picture show shall be six per cent of such charge.

(b) The tax shall be imposed upon the person making such charge and reimbursement for the tax shall be collected by such person from the purchase. Such reimbursement, termed "tax", shall be paid by the purchaser to the person making the admission charge. Such tax, when added to the admission charge, shall be a debt from the purchaser to the person making the admission charge and shall be recoverable at law. The amount of tax reimbursement, when so collected, shall be deemed to be a special fund in trust for the state of Connecticut.

Sec. 76. Subparagraph (B) of subdivision (20) of subsection (a) of section 12-701 of the 2006 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2006, and applicable to taxable years commencing on or after January 1, 2006):

(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 allowable under section 78 of this act, contributions to accounts established pursuant to 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, (xiv) 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)] (xv) 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.

Sec. 77. Subparagraph (B) of subdivision (20) of subsection (a) of section 12-701 of the 2006 supplement to the general statutes, as amended by section 71 of public act 05-221, is repealed and the following is substituted in lieu thereof (Effective July 1, 2006, 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 allowable under section 78 of this act, contributions to accounts established pursuant to 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, (xiv) 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, [(xiv)] (xv) 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)] (xvi) 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. 78. (NEW) (Effective July 1, 2006, and applicable to taxable years commencing on or after January 1, 2006) The maximum annual modification under subparagraph (B)(xiii) of subdivision (20) of subsection (a) of section 12-701 of the 2006 supplement of the general statutes, as amended by this act, shall be equal to the amount of contributions to all accounts established pursuant to 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, but shall not exceed five thousand dollars for each individual taxpayer, or ten thousand dollars for taxpayers filing a joint return. Any amount of a contribution that is not subtracted by the taxpayer in the year for which the contribution is made, on or after January 1, 2006, may be carried forward as a subtraction from income for the succeeding five years; provided the amount subtracted shall not exceed the maximum allowed in each subsequent taxable year.

Sec. 79. Subsection (b) of section 12-704c of the 2006 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2006, and applicable to taxable years commencing on or after January 1, 2006):

(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; for taxable years commencing on or after January 1, 2005, but prior to January 1, 2006, three hundred fifty dollars; and for taxable years commencing on or after January 1, 2006, [four] five 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. 80. (NEW) (Effective July 1, 2006, and applicable to income years commencing on or after January 1, 2006) (a) As used in this section:

(1) "Commissioner" means the Commissioner of Economic and Community Development;

(2) "Relocation to Connecticut" or "relocation" means the taxpayer creating the new job shall not have been conducting business in Connecticut prior to the taxpayer's application to the commissioner for an eligibility certificate under this section;

(3) "Income year" means, with respect to entities subject to the insurance premiums tax under chapter 207 of the general statutes, the corporation business tax under chapter 208 of the general statutes or the utilities company tax under chapter 212 of the general statutes, the income year as determined under each of said chapters 207, 208 and 212, as the case may be;

(4) "Taxpayer" means a person subject to tax under chapter 207, 208 or 212 of the general statutes who was not conducting business in Connecticut prior to relocation to Connecticut;

(5) "New job" means a full-time job which (A) did not exist in this state prior to a taxpayer's application to the commissioner for an eligibility certificate under this section for a job creation credit, and (B) is filled by a new employee;

(6) "New employee" means a person hired by the taxpayer to fill a new full-time job. A new employee does not include a person who was employed in Connecticut by a related person with respect to the taxpayer during the prior twelve months;

(7) "Full-time job" means a job in which an employee is required to work at least thirty-five or more hours per week. A full-time job does not include a temporary or seasonal job;

(8) "Related person" means (A) a corporation, limited liability company, partnership, association or trust controlled by the taxpayer, (B) an individual, corporation, limited liability company, partnership, association or trust that is in control of the taxpayer, (C) a corporation, limited liability company, partnership, association or trust controlled by an individual, corporation, limited liability company, partnership, association or trust that is in control of the taxpayer, or (D) a member of the same controlled group as the taxpayer; and

(9) "Control", with respect to a corporation, means ownership, directly or indirectly, of stock possessing fifty per cent or more of the total combined voting power of all classes of the stock of such corporation entitled to vote. "Control", with respect to a trust, means ownership, directly or indirectly, of fifty per cent or more of the beneficial interest in the principal or income of such trust. The ownership of stock in a corporation, of a capital or profits interest in a partnership, limited liability company or association or of a beneficial interest in a trust shall be determined in accordance with the rules for constructive ownership of stock provided in Section 267(c) of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended, other than paragraph (3) of said Section 267(c).

(b) (1) There is established a jobs creation tax credit program whereby a taxpayer who creates at least fifty new jobs pursuant to a relocation to Connecticut may be allowed a credit against the tax imposed under chapter 207, 208 or 212 of the general statutes, in an amount up to twenty-five per cent of the income tax deducted and withheld from the wages of new employees and paid over to the state pursuant to chapter 229 of the general statutes.

(2) For each new employee, credits may be granted for five successive years.

(3) The credit shall be claimed in the income year in which it is earned. Any credits not used in a tax year shall expire.

(c) Any taxpayer planning to relocate to Connecticut and claim a credit under the provisions of this section shall apply to the commissioner in accordance with the provisions of this section. The application shall be on a form provided by the commissioner, and shall contain sufficient information concerning the nature of the relocation, including a detailed description of the type of business, the number of new jobs to be created, feasibility studies or business plans for the relocation, projected state and local revenue that might derive as a result of the relocation and other information necessary to demonstrate the financial viability of the relocation and that there will be net benefits to the economy of the municipality and the state. The commissioner shall impose a fee for such application as the commissioner deems appropriate.

(d) The commissioner shall determine whether (1) the taxpayer making the application is eligible for the tax credit, and (2) the proposed relocation (A) is economically viable only with use of the tax credit, and (B) would provide a net benefit to economic development and employment opportunities in the state. The commissioner may require the applicant to submit such additional information as may be necessary to evaluate the application.

(e) (1) The commissioner, upon consideration of the application and any additional information the commissioner requires concerning a proposed relocation, may approve the credit application, in whole or in part, if the commissioner concludes that the relocation is economically viable only with the use of the tax credit and that the revenue generated due to economic development and employment opportunities created in the state exceeds the credit and any other credits to be taken. If the commissioner disapproves an application, the commissioner shall specifically identify the defects in the application and specifically explain the reasons for the disapproval. The commissioner shall render a decision on an application not later than ninety days after the date of its receipt by the commissioner.

(2) The total amount of credits granted to all taxpayers shall not exceed ten million dollars in any one fiscal year.

(3) A credit under this section may be granted to a taxpayer for not more than five successive income years.

(4) The commissioner may combine approval of a credit application with the exercise of any of the commissioner's other powers, including, but not limited to, the provision of other forms of financial assistance.

(f) Upon approving a taxpayer's credit application, the commissioner shall issue a credit allocation notice certifying that the credits will be available to be claimed by the taxpayer if the taxpayer otherwise meets the requirements of this section. No later than thirty days after the close of the taxpayer's income year, the taxpayer shall provide information to the commissioner regarding the number of new jobs created for the year and the income tax deducted and withheld from the wages of such new employees and paid over to the state for such year. The commissioner shall issue a certificate of eligibility that includes the taxpayer's name, the number of new jobs created, and the amount of the credit certified for the year. The certificate shall be issued by the commissioner sixty days after the close of the taxpayer's income year or thirty days after the information is provided, whichever comes first.

(g) The commissioner shall, upon request, provide a copy of the certificate of eligibility issued under subsection (f) of this section to the Commissioner of Revenue Services.

(h) (1) If (A) the number of new employees on account of which a taxpayer claimed the credit allowed by this section decreases to less than the number for which the commissioner issued an eligibility certificate during any of the four years succeeding the first full income year following the issuance of an eligibility certificate, and (B) those employees are not replaced by other employees who have not been shifted from an existing location of the taxpayer or a related person in this state, the taxpayer shall be required to recapture a percentage of the credit allowed under this section on its tax return, as determined under the provisions of subdivision (2) of this subsection. The commissioner shall provide notice of the required recapture amount to both the taxpayer and the Commissioner of Revenue Services.

(2) If the taxpayer is required under the provisions of subdivision (1) of this subsection to recapture a portion of the credit during (A) the first of such four years, then ninety per cent of the credit allowed shall be recaptured on the tax return required to be filed for such year, (B) the second of such four years, then sixty-five per cent of the credit allowed for the entire period of eligibility shall be recaptured on the tax return required to be filed for such year, (C) the third of such four years, then fifty per cent of the credit allowed for the entire period of eligibility shall be recaptured on the tax return required to be filed for such year, (D) the fourth of such four years, then thirty per cent of the credit allowed for the entire period of eligibility shall be recaptured on the tax return required to be filed for such year.

Sec. 81. (NEW) (Effective July 1, 2006, and applicable to income years commencing on or after January 1, 2006) (a) For the purposes of this section:

(1) "Displaced worker" means any person employed in Connecticut whose (A) position was terminated by his or her former employer as a direct result of a business restructuring in which the positions of at least ten persons employed in Connecticut by the former employer were terminated, and (B) wages or salary for the first twelve months of his or her new employment are at least seventy-five per cent of the displaced worker's previous annual wages or salary. "Displaced worker" shall not include any person whose former employer is, or was at the time of termination of the position, a related person with respect to the taxpayer;

(2) "Related person" means (A) a corporation, limited liability company, partnership, association or trust controlled by the taxpayer, (B) an individual, corporation, limited liability company, partnership, association or trust that is in control of the taxpayer, (C) a corporation, limited liability company, partnership, association or trust controlled by an individual, corporation, limited liability company, partnership, association or trust that is in control of the taxpayer, or (D) a member of the same controlled group as the taxpayer;

(3) "Control", with respect to a corporation, means ownership, directly or indirectly, of stock possessing fifty per cent or more of the total combined voting power of all classes of the stock of such corporation entitled to vote. "Control", with respect to a trust, means ownership, directly or indirectly, of fifty per cent or more of the beneficial interest in the principal or income of such trust. The ownership of stock in a corporation, of a capital or profits interest in a partnership, limited liability company, or association or of a beneficial interest in a trust shall be determined in accordance with the rules for constructive ownership of stock provided in Section 267(c) of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended, other than paragraph (3) of said Section 267(c).

(b) There shall be allowed a credit against the insurance premiums tax imposed under chapter 207 of the general statutes, the corporation business tax imposed under chapter 208 of the general statutes, or the utilities company tax imposed under chapter 212 of the general statutes, as provided in subsections (c) and (d) of this section with respect to each displaced worker hired by a taxpayer on or after January 1, 2006.

(c) The amount of the credit shall be one thousand five hundred dollars with respect to each displaced worker hired by a taxpayer on or after January 1, 2006. The credit shall be allowed for the income year during which such displaced worker first completes twelve full months of full-time employment with the taxpayer.

(d) The amount of credit allowed any taxpayer under this section for any income year shall not exceed the amount of tax due from such taxpayer under chapter 207, 208 or 212 of the general statutes with respect to such income year. The credit allowed under this section shall be taken only once with respect to any displaced worker. No taxpayer may claim the credit under this section and under section 12-217bb of the general statutes, for the same displaced worker.

Sec. 82. (NEW) (Effective July 1, 2006, and applicable to income years commencing on or after January 1, 2006) (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 of the general statutes;

(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 of the general statutes 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 of the general statutes, 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 the effective date of this section.

(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 (k), 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 of the general statutes 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.

Sec. 83. Section 20 of public act 06-83 is repealed and the following is substituted in lieu thereof (Effective July 1, 2006, and applicable to income years commencing on or after January 1, 2006):

(a) As used in this section:

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

(2) "Commission" means the Connecticut Commission on Culture and Tourism.

(3) "Qualified production" means the process of producing any type of entertainment content which shall include motion pictures; documentaries; long-form, specials, mini-series, series, music videos and interstitials television programming; interactive television; interactive games; videogames; commercials; infomercials; any format of digital media created primarily for distribution or exhibition to the general public; and any trailer, pilot, video teaser or demo created primarily to stimulate the sale, marketing, promotion or exploitation of future investment in either a product or a qualified production via any means and media in any digital media format, film or videotape, provided such program meets all the underlying criteria of a qualified production. "Qualified production" shall not include (A) any ongoing program created primarily as news, weather or financial market reports, [except for an initial pilot, demo or prototype presentation or informational series programming relating to any qualified production,] or (B) any production containing [obscene material or performances for which records are required to be maintained with respect to any performer in such production pursuant to 18 USC 2257] any material or performance that is obscene, as defined in section 53a-193.

(4) "Eligible production company" means a corporation, partnership, limited liability company, or other business entity engaged in the business of producing qualified productions on a one-time or ongoing basis, and qualified by the Secretary of the State to engage in business in the state.

(5) "Production expenses or costs" means all [cash] expenditures clearly and demonstrably incurred in the state in the development, preproduction, production or postproduction costs of a qualified production, including:

(A) Expenditures for optioning or purchase of any intellectual property including, but not limited to, books, scripts, music or trademarks relating to the development or purchase of a script, screenplay or format, provided (i) the [holder of the intellectual property is either a company authorized to do business in the state or an individual who is a resident of] intellectual property was produced primarily in the state, (ii) seventy-five per cent of the qualified production based on such intellectual property is produced in the state, and (iii) the production expenses or costs for such optioning or purchase are less than thirty-five per cent of the [actual cash expenditures within the budget allocated for the production of the qualified] production expenses or costs incurred in the state. Such expenses or costs shall include all expenditures generally associated with the optioning or purchase of intellectual property, including option money, agent fees and attorney fees relating to the transaction, but shall not include any and all deferrals, deferments, royalties, profit participation or recourse or nonrecourse loans which the eligible production company may negotiate in order to obtain the rights to the intellectual property;

(B) Expenditures incurred in the state in the form of either compensation or purchases [paid directly to individuals or companies authorized to do business in the state,] including production work, production equipment, production software, postproduction work, postproduction equipment, postproduction software, set design, set construction, props, lighting, wardrobe, makeup, makeup accessories, special effects, visual effects, audio effects, film processing, music, sound mixing, editing, location fees, soundstages and any and all other costs or services directly incurred in the state in connection with a state-certified qualified production;

(C) Expenditures for distribution, including preproduction, production or postproduction costs relating to the creation of trailers, marketing videos, commercials, point-of-purchase videos and any and all content created on film or digital media, including the duplication of films, videos, CDs, DVDs and any and all digital files now in existence and those yet to be created for mass consumer consumption; the purchase, by a company in the state, of any and all equipment relating to the duplication or mass market distribution of any content [from within] created or produced in the state by any digital media format which is now in use and those formats yet to be created for mass consumer consumption; and

[(D) Any other production expense or cost as may be determined by the commission; and]

[(E)] (D) "Production expenses or costs" does not include the following: [(A) Compensation paid to Connecticut resident employees and independent contractors for services rendered in connection with a qualified production; (B)] (i) Talent fees for extras, principal day players and atmosphere, as defined by the Screen Actors Guild, to the extent the individual performer costs exceed the rates of the Screen Actors Guild for double scale wages under the current collective bargaining agreements; (ii) media buys, promotional events or gifts or public relations associated with the promotion or marketing of any qualified production; [(C)] (iii) deferred, leveraged or profit participation costs relating to any and all personnel associated with any and all aspects of the production, including, but not limited to, producer fees, director fees, talent fees and writer fees; [(D)] (iv) costs relating to the transfer of the production tax credits; and [(E)] (v) any amounts paid to persons or businesses as a result of their participation in profits from the exploitation of the qualified production.

(6) "State-certified qualified production" means a qualified production produced by an eligible production company that (A) is in compliance with regulations adopted pursuant to subsection (f) of this section, (B) is authorized to conduct business in this state, and (C) has been approved by the commission as qualifying for a production tax credit under this section.

[(b) The Connecticut Commission on Culture and Tourism shall allow an eligible production company producing a qualified production in Connecticut to receive a production tax credit against the tax imposed under chapter 208 of the general statutes as follows: (1) For a qualified production incurring fifty thousand dollars to one million dollars, inclusive, of production expenses or costs, a credit of twenty-five per cent of such costs, and (2) for a qualified production incurring over one million dollars of production expenses or costs, a credit of thirty per cent of such costs. Any credit allowed pursuant to this subsection shall be applied within three years of issuance and may be sold, assigned or otherwise transferred, in whole or in part, to one or more taxpayers.

(c) The Connecticut Commission on Culture and Tourism shall allow an eligible production company producing a qualified production in Connecticut to receive a wage tax credit against the tax imposed under chapter 208 of the general statutes as follows: For a qualified production, a credit equal to twenty-five per cent of the compensation paid to Connecticut resident employees and independent contractors for services rendered in connection with a qualified production, provided the amount of compensation to a single employee or independent contractor that is over one million dollars shall not be included in the amount of compensation paid for purposes of this subsection. Any wage tax credit allowed under this subsection shall be nonrefundable, nontransferable, may be carried forward for a period of three years from the date such credit is authorized, and may not exceed the tax liability of the eligible production company in the year in which such credit is applied. ]

(b) The Connecticut Commission on Culture and Tourism shall administer a system of tax credit vouchers within the resources, requirements and purposes of this section for eligible production companies producing a state-certified qualified production in the state. For income years commencing on or after January 1, 2006, any eligible production company incurring production expenses or costs in excess of fifty thousand dollars shall be eligible for a credit against the tax imposed under chapter 208 equal to thirty per cent of such production expenses or costs. Any credit allowed pursuant to this subsection may be sold, assigned or otherwise transferred, in whole or in part, to one or more taxpayers, provided such taxpayers may claim such credit only for an income year in which the eligible production company would have been eligible to claim such credit. Any such credit allowed under this subsection shall be claimed against the tax imposed under chapter 208 for the income year in which final certification for the state-certified qualified production is made by the commission pursuant to this section, and may be carried forward for the three immediately succeeding income years. Any production tax credit allowed under this subsection shall be nonrefundable.

[(d)] (c) (1) An eligible production company shall apply to the commission for an eligibility certificate not later than ninety days after the first production expenses or costs are incurred in the production of a qualified production, and shall provide with such application such information as the commission may require to determine such company's eligibility to claim a credit under this section.

(2) Not later than ninety days after the last production expenses or costs are incurred in the production of a qualified production, an eligible production company shall apply to the commission for a production [or wage] tax credit certificate, and shall provide with such application such information as the commission may require pertaining to the amount of the company's production expenses or costs. If the commission determines that the company is eligible to be issued a production [or wage] tax credit certificate, the commission shall enter on the certificate the amount of production expenses or costs [or wages] that has been established to the satisfaction of the commission, and the amount of the company's credit [or credits] under this section. The commission shall provide a copy of such certificate to the commissioner, upon request.

[(e) The production or wage tax credit allowed under this section shall be against the actual tax imposed under chapter 208 of the general statutes for the income year in which final certification for the state-certified qualified production is made by the commission pursuant to this section. Any such credit not applied in any year may be carried forward and used to offset income tax in the succeeding three years, except where otherwise noted. Any production or wage tax credit allowed under this section shall not be used to reduce any taxpayer's liability to less than zero. ]

(d) If an eligible production company sells, assigns or otherwise transfers a credit under this section to another taxpayer, the transferor and transferee shall jointly submit written notification of such transfer to the commission not later than thirty days after such transfer. The notification shall include the credit certificate number, the date of transfer, the amount of such credit transferred, the tax credit balance before and after the transfer, the tax identification numbers for both the transferor and the transferee, and any other information required by the commission. Failure to comply with this subsection will result in a disallowance of the tax credit until there is full compliance on both the part of the transferor and the transferee. The commission shall provide a copy of the notification of assignment to the commissioner upon request.

[(f)] (e) The [commissioner] commission, in consultation with the [commission, may] commissioner, shall adopt regulations, in accordance with the provisions of chapter 54 of the general statutes, as may be necessary for the administration of this section.

Sec. 84. Subparagraph (A) of subdivision (72) of section 12-81 of the 2006 supplement to the general statutes, as amended by section 10 of public act 06-83, is repealed and the following is substituted in lieu thereof (Effective July 1, 2006, and applicable to assessment years commencing on or after October 1, 2006):

(72) (A) Effective for assessment years commencing on or after October 1, 2002, new machinery and equipment, as defined in this subdivision, acquired after October 1, 1990, and newly-acquired machinery and equipment, as defined in this subdivision, acquired on or after July 1, 1992, by the person claiming exemption under this subdivision, provided this exemption shall only be applicable in the five full assessment years following the assessment year in which such machinery or equipment is acquired, subject to the provisions of subparagraph (B) of this subdivision. Machinery and equipment acquired on or after July 1, 1996, and used in connection with biotechnology shall qualify for the exemption under this [subsection] subdivision. Machinery and equipment acquired on or after July 1, 2006, and used in connection with recycling shall qualify for the exemption under this subdivision. For the purposes of this subdivision: (i) "Machinery" and "equipment" means tangible personal property which is installed in a manufacturing facility and claimed on the owner's federal income tax return as either five-year property or seven-year property, as those terms are defined in Section 168(e) of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended, and the predominant use of which is for manufacturing, processing or fabricating; for research and development, including experimental or laboratory research and development, design or engineering directly related to manufacturing; for the significant servicing, overhauling or rebuilding of machinery and equipment for industrial use or the significant overhauling or rebuilding of other products on a factory basis; for measuring or testing or for metal finishing; or used in the production of motion pictures, video and sound recordings. "Machinery" means the basic machine itself, including all of its component parts and contrivances such as belts, pulleys, shafts, moving parts, operating structures and all equipment or devices used or required to control, regulate or operate the machinery, including, without limitation, computers and data processing equipment, together with all replacement and repair parts therefor, whether purchased separately or in conjunction with a complete machine, and regardless of whether the machine or component parts thereof are assembled by the taxpayer or another party. "Equipment" means any device separate from machinery but essential to a manufacturing, processing or fabricating process. (ii) "Manufacturing facility" means that portion of a plant, building or other real property improvement used for manufacturing, processing or fabricating, for research and development, including experimental or laboratory research and development, design or engineering directly related to manufacturing, for the significant servicing, overhauling or rebuilding of machinery and equipment for industrial use or the significant overhauling or rebuilding of other products on a factory basis, for measuring or testing or for metal finishing. (iii) "Manufacturing" means the activity of converting or conditioning tangible personal property by changing the form, composition, quality or character of the property for ultimate sale at retail or use in the manufacturing of a product to be ultimately sold at retail. Changing the quality of property shall include any substantial overhaul of the property that results in a significantly greater service life than such property would have had in the absence of such overhaul or with significantly greater functionality within the original service life of the property, beyond merely restoring the original functionality for the balance of the original service life. (iv) "Fabricating" means to make, build, create, produce or assemble components or tangible personal property work in a new or different manner, but does not include the presorting, sorting, coding, folding, stuffing or delivery of direct or indirect mail distribution services. (v) "Processing" means the physical application of the materials and labor in a manufacturing process necessary to modify or change the characteristics of tangible personal property. (vi) "Measuring or testing" includes both nondestructive and destructive measuring or testing, and the alignment and calibration of machinery, equipment and tools, in the furtherance of the manufacturing, processing or fabricating of tangible personal property. (vii) "Biotechnology" means the application of technologies, including recombinant DNA techniques, biochemistry, molecular and cellular biology, genetics and genetic engineering, biological cell fusion techniques, and new bioprocesses, using living organisms, or parts of organisms, to produce or modify products, to improve plants or animals, to develop microorganisms for specific uses, to identify targets for small molecule pharmaceutical development, or to transform biological systems into useful processes and products. (viii) "Recycling" means the processing of solid waste to reclaim material, as defined in section 22a-260.

Sec. 85. Section 13 of public act 06-83 is repealed and the following is substituted in lieu thereof (Effective July 1, 2006, and applicable to income years commencing on or after January 1, 2006):

(a) For purposes of this section, (1) "machinery" and "equipment" shall have the same meaning as in subdivision (72) of section 12-81 of the 2006 supplement to the general statutes, as amended by this act, and (2) "municipality" means each town, city, borough, consolidated town and city and consolidated town and borough and each district, as defined in section 7-324 of the general statutes.

(b) The state shall provide a payment to each municipality representing a percentage of the property tax due on machinery and equipment, when such machinery and equipment is not receiving a payment in lieu of taxes pursuant to section 12-94b of the general statutes, as amended by [this act] public act 06-83. The taxpayer shall continue to be responsible for the remainder of the property tax. For all such machinery and equipment, the state shall pay to the municipality (1) for the assessment year commencing October 1, 2006, twenty per cent of the property tax due, and the taxpayer shall pay eighty per cent; (2) for the assessment year commencing October 1, 2007, forty per cent of the property tax due, and the taxpayer shall pay sixty per cent; (3) for the assessment year commencing October 1, 2008, sixty per cent of the property tax due, and the taxpayer shall pay forty per cent; (4) for the assessment year commencing October 1, 2009, eighty per cent of the property tax due, and the taxpayer shall pay twenty per cent; and (5) for the assessment year commencing October 1, 2010, one hundred per cent of the property tax due.

(c) Municipalities receiving a payment in lieu of taxes for machinery and equipment pursuant to subdivision (72) of section 12-81 of the 2006 supplement to the general statutes, as amended by [this act] public act 06-83, and section 12-94b of the general statutes, as amended by [this act] public act 06-83, and section 12-94c of the general statutes, shall continue to receive such payment for five years from the date such machinery and equipment became eligible to receive such payment. As such machinery and equipment ceases to be eligible for such payment, the state shall pay a percentage of the property tax due to the municipality, in accordance with the following schedules:

(1) For machinery and equipment first included in a payment in lieu of taxes made pursuant to section 12-94b of the general statutes, as amended by [this act] public act 06-83, for assessment years commencing on or prior to October 1, 2002, the state shall make a payment in lieu of taxes to the municipality for the assessment year commencing October 1, 2006. For the assessment year commencing October 1, 2007, the state shall provide a payment to each municipality representing a percentage of the property tax due on such machinery and equipment. The taxpayer shall continue to be responsible for the remainder of the property tax. The state shall pay to the municipality (A) for the assessment year commencing October 1, 2007, forty per cent of the property tax due, and the taxpayer shall pay sixty per cent; (B) for the assessment year commencing October 1, 2008, sixty per cent of the property tax due, and the taxpayer shall pay forty per cent; (C) for the assessment year commencing October 1, 2009, eighty per cent of the property tax due, and the taxpayer shall pay twenty per cent; and (D) for the assessment year commencing October 1, 2010, one hundred per cent of the property tax due.

(2) For machinery and equipment first included in a payment in lieu of taxes made pursuant to section 12-94b of the general statutes, as amended by [this act] public act 06-83, for assessment years commencing on or prior to October 1, 2003, the state shall make a payment in lieu of taxes to the municipality for the assessment years commencing October 1, 2006, and October 1, 2007. For the assessment year commencing October 1, 2008, the state shall provide a payment to each municipality representing a percentage of the property tax due on such machinery and equipment. The taxpayer shall continue to be responsible for the remainder of the property tax. The state shall pay to the municipality (A) for the assessment year commencing October 1, 2008, sixty per cent of the property tax due, and the taxpayer shall pay forty per cent; (B) for the assessment year commencing October 1, 2009, eighty per cent of the property tax due, and the taxpayer shall pay twenty per cent; and (C) for the assessment year commencing October 1, 2010, one hundred per cent of the property tax due.

(3) For machinery and equipment first included in a payment in lieu of taxes made pursuant to section 12-94b of the general statutes, as amended by [this act] public act 06-83, for assessment years commencing on or prior to October 1, 2004, the state shall make a payment in lieu of taxes to the municipality for the assessment years commencing October 1, 2006, October 1, 2007, and October 1, 2008. For the assessment year commencing October 1, 2009, the state shall provide a payment to each municipality representing a percentage of the property tax due on such machinery and equipment. The taxpayer shall continue to be responsible for the remainder of the property tax. The state shall pay to the town (A) for the assessment year commencing October 1, 2009, eighty per cent of the property tax due, and the taxpayer shall pay twenty per cent; and (B) for the assessment year commencing October 1, 2010, one hundred per cent of the property tax due.

(4) For machinery and equipment first included in a payment in lieu of taxes made pursuant to section 12-94b of the general statutes, as amended by [this act] public act 06-83, for assessment years commencing on or prior to October 1, 2005, the state shall make a payment in lieu of taxes to the municipality for the assessment years commencing October 1, 2006, October 1, 2007, October 1, 2008, and October 1, 2009. For the assessment year commencing October 1, 2010, the state shall provide a payment to each municipality representing one hundred per cent of the property tax due on such machinery and equipment.

(d) On or before [November] March fifteenth, annually, commencing [November] March 15, [2006] 2007, the assessor or board of assessors of each municipality shall certify to the Secretary of the Office of Policy and Management, on a form furnished by said secretary, the [amount of property tax due on] assessed value of all machinery and equipment located in such municipality that is [no longer] not eligible for the [payment in lieu of taxes pursuant to section 12-94b] exemption under subdivision (72) of section 12-71 of the general statutes, as amended by this act. [The depreciation schedule required pursuant to] The provisions of section 12-63 of the general statutes, as amended by [this act] public act 06-83, shall apply to all such machinery and equipment. The secretary shall, annually, on or [before thirty days prior to the date such tax is due to the municipality] the fifteenth day of December, commencing December 15, 2007, certify to the Comptroller the amount due to each [town] municipality under the provisions of this section. The Comptroller shall draw an order on the Treasurer [on or before fourteen days prior to the date such tax is due to the municipality] not later than five business days following, and the Treasurer shall pay such amount to such [town] municipality on or before [five days prior to the date such tax is due to the municipality] the thirty-first day of December. If for any reason any modification is made to the amount of tax due, any adjustments to the tax due to any municipality for the period for which such modification was made shall be made in the next payment the Treasurer shall make to such municipality pursuant to this section.

(e) All municipal valuation and enforcement procedures pursuant to chapters 203, 204 and 205 of the general statutes shall continue to apply to machinery and equipment covered by this section. The assessment of any machinery and equipment for which a state payment is being made pursuant to this section may be appealed by the taxpayer in the same manner in which any taxpayer may appeal an assessment to the board of assessment appeals pursuant to chapter 203 of the general statutes.

Sec. 86. Section 93 of public act 05-251 is repealed and the following is substituted in lieu thereof (Effective July 1, 2006):

The appropriations in section 1 of [this act] public act 05-251 are supported by revenue estimates as follows:

ESTIMATED REVENUE – GENERAL FUND

Taxes	2005-2006
Personal Income	[$ 5,786,000,000]	$6,130,000,000
Sales & Use	[3,432,200,000]	3,383,800,000
Corporation	[646,300,000]	770,000,000
Public Service	[197,100,000]	230,000,000
Inheritance & Estate	[133,200,000]	155,000,000
Insurance	[247,200,000]	264,900,000
Cigarette	[266,000,000]	274,000,000
Real Estate Conveyance	[175,500,000]	208,000,000
Oil Companies	[132,300,000]	207,500,000
Alcoholic Beverages	[44,000,000]	44,200,000
Admissions, Dues and Cabaret	[32,600,000]	34,000,000
Miscellaneous	[144,000,000]	138,000,000
Total Taxes	[11,236,400,000]	11,839,400,000

Refunds of Taxes	[(766,000,000)]	(746,000,000)
R & D Credit Exchange	[(15,000,000)]	(8,000,000)
Net General Fund Taxes	[10,455,400,000]	11,085,400,000

Other Revenue
Transfers – Special Revenue	277,500,000
Indian Gaming Payments	[430,000,000]	428,000,000
Licenses, Permits, Fees	[147,300,000]	148,400,000
Sales of Commodities & Services	[35,000,000]	33,000,000
Rents, Fines & Escheats	[70,000,000]	53,000,000
Investment Income	[23,000,000]	43,000,000
Miscellaneous	[125,000,000]	160,000,000
Refunds of Payments	(600,000)
Net Total Other Revenue	[1,107,200,000]	1,142,300,000

Other Sources
Federal Grants	[2,601,400,000]	2,554,000,000
Transfer to the Resources of the General Fund	(41,000,000)
Transfer from Tobacco Settlement Fund	[97,000,000]	89,400,000
Transfer to Other Funds	(86,300,000)
Total Other Sources	[2,571,100,000]	2,516,100,000

Total General Fund Revenue	[14,133,700,000]	14,743,800,000

Sec. 87. Section 103 of public act 05-251 is repealed and the following is substituted in lieu thereof (Effective July 1, 2006):

The appropriations in section 11 of [this act] public act 05-251 are supported by revenue estimates as follows:

ESTIMATED REVENUE – GENERAL FUND

Taxes	2006-2007
Personal Income	[$ 6,065,000,000]	$6,428,400,000
Sales & Use	[3,592,000,000]	3,534,000,000
Corporation	[674,800,000]	707,100,000
Public Service	[197,100,000]	232,000,000
Inheritance & Estate	158,800,000
Insurance	[259,600,000]	270,200,000
Cigarette	[262,000,000]	269,900,000
Real Estate Conveyance	[166,700,000]	197,600,000
Oil Companies	[135,800,000]	135,000,000
Alcoholic Beverages	[44,000,000]	44,200,000
Admissions, Dues and Cabaret	[33,300,000]	34,100,000
Miscellaneous	[145,400,000]	139,400,000
Total Taxes	[11,734,500,000]	12,150,700,000

Refunds of Taxes	[(834,300,000)]	(890,000,000)
R & D Credit Exchange	[(18,000,000)]	(10,000,000)
Net General Fund Taxes	[10,882,200,000]	11,250,700,000

Other Revenue
Transfers – Special Revenue	280,000,000
Indian Gaming Payments	[445,400,000]	438,700,000
Licenses, Permits, Fees	[137,300,000]	140,200,000
Sales of Commodities & Services	[35,000,000]	33,000,000
Rents, Fines & Escheats	[60,000,000]	43,000,000
Investment Income	[25,000,000]	47,000,000
Miscellaneous	[133,000,000]	138,000,000
Refunds of Payments	(600,000)
Net Total Other Revenue	[1,115,100,000]	1,119,300,000

Other Sources
Federal Grants	[2,675,500,000]	2,573,300,000
Transfer to the Resources of the General Fund	[53,000,000]	41,000,000
Transfer from Tobacco Settlement Fund	[109,000,000]	100,000,000
Transfer to Other Funds	(86,300,000)
Total Other Sources	[2,751,200,000]	2,628,000,000

Total General Fund Revenue	[14,748,500,000]	14,998,000,000

Sec. 88. Section 104 of public act 05-251 is repealed and the following is substituted in lieu thereof (Effective July 1, 2006):

The appropriations in section 12 of [this act] public act 05-251 are supported by revenue estimates as follows:

ESTIMATED REVENUE – SPECIAL TRANSPORTATION FUND

Taxes	2006-2007
Motor Fuels	[$ 512,000,000]	$ 488,600,000
Oil Companies Tax	[41,000,000]	141,000,000
Sales Tax DMV	[78,000,000]	73,000,000
Motor Vehicle Receipts	[235,000,000]	243,000,000
Licenses, Permits, Fees	[166,000,000]	159,000,000
Interest Income	[32,000,000]	40,000,000
Transfers to Conservation Fund	[(2,000,000)]	(3,000,000)
Transfer to Emissions Enterprise Fund	(4,000,000)
Transfer to TSB Account	(20,300,000)
Total Revenue	[1,037,700,000]	1,117,300,000

Refunds of Taxes	[(8,800,000)]	(8,600,000)
Refunds of Payments	[(2,800,000)]	(3,200,000)

Total Special Transportation Fund Revenue	[1,026,100,000]	1,105,500,000

Sec. 89. Section 106 of public act 05-251 is repealed and the following is substituted in lieu thereof (Effective July 1, 2006):

The appropriations in section 14 of [this act] public act 05-251 are supported by revenue estimates as follows:

ESTIMATED REVENUE – SOLDIERS, SAILORS AND MARINES FUND

	2006-2007
Investment Income	[$ 4,000,000]	$ 3,500,000
Total Soldiers, Sailors and Marines Fund	[4,000,000]	3,500,000

Sec. 90. Section 110 of public act 05-251 is repealed and the following is substituted in lieu thereof (Effective July 1, 2006):

The appropriations in section 18 of [this act] public act 05-251 are supported by revenue estimates as follows:

ESTIMATED REVENUE – CONSUMER COUNSEL AND PUBLIC UTILITY CONTROL FUND

	2006-2007
Fees and Assessments	[$ 19,600,000]	$ 22,000,000
Total Consumer Counsel and Public Utility	[19,600,000]	22,000,000
Control Fund

Sec. 91. Sections 23 and 89 of public act 05-251 are repealed. (Effective July 1, 2006)

Approved May 7, 2006