Connecticut Seal

General Assembly

Amendment

 

February Session, 2012

LCO No. 3190

   
 

*SB0028003190HDO*

Offered by:

 

REP. BUTLER, 72nd Dist.

 

To: Subst. Senate Bill No. 280

File No. 111

Cal. No. 240

(As Amended)

After the last section, add the following and renumber sections and internal references accordingly:

"Sec. 501. (NEW) (Effective from passage) (a) For the purposes of this section:

(1) "Capital felony" means a capital felony committed prior to the effective date of this section under the provisions of section 53a-54b of the general statutes in effect prior to the effective date of this section for which a sentence of death is imposed in accordance with section 53a-46a of the general statutes, as amended by this act;

(2) "Class A felony of murder with special circumstances" means the class A felony of murder with special circumstances committed on or after the effective date of this section under the provisions of section 53a-54b of the general statutes, as amended by this act, in effect on or after the effective date of this section, for which a term of life imprisonment without the possibility of release is imposed;

(3) "Immediate family member" means a spouse, mother, father, brother, sister, child, or any person designated by a homicide victim in accordance with section 1-56r of the general statutes; and

(4) "Resident of this state" has the meaning provided in section 12-701 of the general statutes.

(b) Any resident of this state who is the immediate family member of the victim of a capital felony or a class A felony of murder with special circumstances and is subject to the tax under chapter 229 of the general statutes for any taxable year shall be entitled to a credit in determining the amount of tax liability under said chapter 229 equal to one thousand dollars. Such credit may only be used to reduce such resident's tax liability for the year for which such credit is applicable and shall not be used to reduce such tax liability to less than zero. The amount of tax due pursuant to sections 12-705 and 12-722 of the general statutes shall be calculated without regard to such credit. "

This act shall take effect as follows and shall amend the following sections:

Sec. 501

from passage

New section