Connecticut Seal

House Bill No. 7501

June Special Session, Public Act No. 17-1

AN ACT CONCERNING THE STATE BUDGET FOR THE BIENNIUM ENDING JUNE 30, 2019, APPROPRIATIONS AND IMPLEMENTING PROVISIONS THEREFOR AND AUTHORIZING AND ADJUSTING BONDS OF THE STATE FOR VARIOUS PURPOSES.

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

Section 1. (Effective from passage) The following sums are appropriated from the GENERAL FUND for the annual periods indicated for the purposes described.

   

2017-2018

2018-2019

 

LEGISLATIVE

   
       
 

LEGISLATIVE MANAGEMENT

   
 

Personal Services

35,592,910

36,024,160

 

Other Expenses

12,525,969

12,786,728

 

Equipment

100,000

100,000

 

Interim Salary/Caucus Offices

452,875

452,875

 

Redistricting

100,000

100,000

 

Old State House

400,000

400,000

 

Interstate Conference Fund

377,944

377,944

 

New England Board of Higher Education

183,750

183,750

 

AGENCY TOTAL

49,733,448

50,425,457

       
 

AUDITORS OF PUBLIC ACCOUNTS

   
 

Personal Services

10,192,726

10,192,726

 

Other Expenses

307,929

307,929

 

AGENCY TOTAL

10,500,655

10,500,655

       
 

GENERAL GOVERNMENT

   
       
 

GOVERNOR'S OFFICE

   
 

Personal Services

2,048,912

2,048,912

 

Other Expenses

166,862

166,862

 

New England Governors' Conference

74,391

74,391

 

National Governors' Association

116,893

116,893

 

AGENCY TOTAL

2,407,058

2,407,058

       
 

SECRETARY OF THE STATE

   
 

Personal Services

2,623,326

2,623,326

 

Other Expenses

1,494,659

1,494,659

 

Commercial Recording Division

4,685,034

4,685,034

 

AGENCY TOTAL

8,803,019

8,803,019

       
 

LIEUTENANT GOVERNOR'S OFFICE

   
 

Personal Services

591,699

591,699

 

Other Expenses

54,238

54,238

 

AGENCY TOTAL

645,937

645,937

       
 

ELECTIONS ENFORCEMENT COMMISSION

   
 

Elections Enforcement Commission

3,125,570

3,125,570

       
 

OFFICE OF STATE ETHICS

   
 

Information Technology Initiatives

28,226

28,226

 

Office of State Ethics

1,403,529

1,403,529

 

AGENCY TOTAL

1,431,755

1,431,755

       
 

FREEDOM OF INFORMATION COMMISSION

   
 

Freedom of Information Commission

1,513,476

1,513,476

       
 

STATE TREASURER

   
 

Personal Services

2,838,478

2,838,478

 

Other Expenses

125,470

125,470

 

AGENCY TOTAL

2,963,948

2,963,948

       
 

STATE COMPTROLLER

   
 

Personal Services

22,655,097

22,655,097

 

Other Expenses

1,128,966

1,128,966

 

AGENCY TOTAL

23,784,063

23,784,063

       
 

DEPARTMENT OF REVENUE SERVICES

   
 

Personal Services

56,903,337

56,733,337

 

Other Expenses

7,165,005

6,148,005

 

AGENCY TOTAL

64,068,342

62,881,342

       
 

OFFICE OF GOVERNMENTAL ACCOUNTABILITY

   
 

Other Expenses

39,796

39,796

 

Child Fatality Review Panel

94,734

94,734

 

Contracting Standards Board

13,721

13,721

 

Judicial Review Council

131,275

131,275

 

Judicial Selection Commission

82,097

82,097

 

Office of the Child Advocate

630,059

630,059

 

Office of the Victim Advocate

408,779

408,779

 

Board of Firearms Permit Examiners

113,272

113,272

 

AGENCY TOTAL

1,513,733

1,513,733

       
 

OFFICE OF POLICY AND MANAGEMENT

   
 

Personal Services

9,965,533

9,965,533

 

Other Expenses

988,276

988,276

 

Automated Budget System and Data Base Link

39,668

39,668

 

Justice Assistance Grants

910,489

910,489

 

Project Longevity

858,450

858,450

 

Tax Relief For Elderly Renters

27,185,377

28,166,177

 

Reimbursement to Towns for Loss of Taxes on State Property

56,705,082

56,705,082

 

Reimbursements to Towns for Private Tax-Exempt Property

110,738,057

110,738,057

 

Reimbursement Property Tax - Disability Exemption

374,065

374,065

 

Property Tax Relief Elderly Circuit Breaker

4,702,000

4,702,000

 

Property Tax Relief Elderly Freeze Program

65,000

65,000

 

Property Tax Relief for Veterans

2,777,546

2,777,546

 

Municipal Revenue Sharing

36,819,135

36,819,135

 

Municipal Restructuring

33,286,425

30,987,765

 

AGENCY TOTAL

285,415,103

284,097,243

       
 

DEPARTMENT OF VETERANS' AFFAIRS

   
 

Personal Services

19,914,195

17,914,195

 

Other Expenses

2,750,615

2,750,615

 

SSMF Administration

521,833

521,833

 

Burial Expenses

6,666

6,666

 

Headstones

307,834

307,834

 

AGENCY TOTAL

23,501,143

21,501,143

       
 

DEPARTMENT OF ADMINISTRATIVE SERVICES

   
 

Personal Services

48,168,198

48,168,198

 

Other Expenses

22,503,847

22,738,934

 

Loss Control Risk Management

92,634

92,634

 

Employees' Review Board

17,611

17,611

 

Surety Bonds for State Officials and Employees

65,949

147,524

 

Refunds Of Collections

21,453

21,453

 

Rents and Moving

9,562,692

10,318,952

 

W. C. Administrator

5,000,000

5,000,000

 

State Insurance and Risk Mgmt Operations

12,292,825

12,556,522

 

IT Services

12,489,014

12,384,014

 

Firefighters Fund

400,000

400,000

 

AGENCY TOTAL

110,614,223

111,845,842

       
 

ATTORNEY GENERAL

   
 

Personal Services

30,323,304

30,323,304

 

Other Expenses

872,015

872,015

 

AGENCY TOTAL

31,195,319

31,195,319

       
 

DIVISION OF CRIMINAL JUSTICE

   
 

Personal Services

44,396,055

44,396,055

 

Other Expenses

2,102,202

2,102,202

 

Witness Protection

164,148

164,148

 

Training And Education

30,000

30,000

 

Expert Witnesses

145,000

145,000

 

Medicaid Fraud Control

1,096,819

1,096,819

 

Criminal Justice Commission

431

431

 

Cold Case Unit

228,213

228,213

 

Shooting Taskforce

1,034,499

1,034,499

 

AGENCY TOTAL

49,197,367

49,197,367

       
 

REGULATION AND PROTECTION

   
       
 

DEPARTMENT OF EMERGENCY SERVICES AND PUBLIC PROTECTION

   
 

Personal Services

141,714,985

143,840,423

 

Other Expenses

24,338,150

24,127,479

 

Stress Reduction

25,354

25,354

 

Workers' Compensation Claims

4,541,962

4,636,817

 

Criminal Justice Information System

2,392,840

2,739,398

 

Fire Training School - Willimantic

76,900

76,900

 

Maintenance of County Base Fire Radio Network

21,698

21,698

 

Maintenance of State-Wide Fire Radio Network

14,441

14,441

 

Police Association of Connecticut

172,353

172,353

 

Connecticut State Firefighter's Association

176,625

176,625

 

Fire Training School - Torrington

81,367

81,367

 

Fire Training School - New Haven

48,364

48,364

 

Fire Training School - Derby

37,139

37,139

 

Fire Training School - Wolcott

100,162

100,162

 

Fire Training School - Fairfield

70,395

70,395

 

Fire Training School - Hartford

169,336

169,336

 

Fire Training School - Middletown

59,053

59,053

 

Fire Training School - Stamford

55,432

55,432

 

AGENCY TOTAL

174,096,556

176,452,736

       
 

MILITARY DEPARTMENT

   
 

Personal Services

2,711,254

2,711,254

 

Other Expenses

2,036,120

2,056,301

 

Honor Guards

525,000

525,000

 

Veteran's Service Bonuses

93,800

93,800

 

AGENCY TOTAL

5,366,174

5,386,355

       
 

DEPARTMENT OF CONSUMER PROTECTION

   
 

Personal Services

12,937,213

12,937,213

 

Other Expenses

1,132,707

1,132,707

 

AGENCY TOTAL

14,069,920

14,069,920

       
 

LABOR DEPARTMENT

   
 

Personal Services

8,747,739

8,747,739

 

Other Expenses

882,309

882,309

 

CETC Workforce

619,591

619,591

 

Workforce Investment Act

34,149,177

34,149,177

 

Connecticut's Youth Employment Program

2,500,000

2,500,000

 

Jobs First Employment Services

14,869,606

14,869,606

 

STRIDE

414,892

414,892

 

Connecticut Career Resource Network

131,113

131,113

 

STRIVE

189,443

189,443

 

Veterans' Opportunity Pilot

353,553

353,553

 

Second Chance Initiative

1,270,828

1,270,828

 

Workforce Initiatives

2,337,884

2,337,884

 

AGENCY TOTAL

66,466,135

66,466,135

       
 

COMMISSION ON HUMAN RIGHTS AND OPPORTUNITIES

   
 

Personal Services

5,642,583

5,515,262

 

Other Expenses

271,855

271,855

 

Martin Luther King, Jr. Commission

5,977

5,977

 

AGENCY TOTAL

5,920,415

5,793,094

       
 

CONSERVATION AND DEVELOPMENT

   
       
 

DEPARTMENT OF AGRICULTURE

   
 

Personal Services

3,610,221

3,610,221

 

Other Expenses

3,197,534

3,197,534

 

Senior Food Vouchers

350,442

350,442

 

Tuberculosis and Brucellosis Indemnity

97

97

 

WIC Coupon Program for Fresh Produce

167,938

167,938

 

AGENCY TOTAL

7,326,232

7,326,232

       
 

DEPARTMENT OF ENERGY AND ENVIRONMENTAL PROTECTION

   
 

Personal Services

12,498,114

12,292,318

 

Other Expenses

2,106,430

2,106,430

 

Mosquito Control

237,275

237,275

 

State Superfund Site Maintenance

399,577

399,577

 

Laboratory Fees

129,015

129,015

 

Dam Maintenance

122,735

122,735

 

Emergency Spill Response

6,481,921

6,481,921

 

Solid Waste Management

3,613,792

3,613,792

 

Underground Storage Tank

901,367

901,367

 

Clean Air

3,925,897

3,925,897

 

Environmental Conservation

8,089,569

8,089,569

 

Environmental Quality

8,692,700

8,692,700

 

Greenways Account

2

2

 

Conservation Districts & Soil and Water Councils

200,000

200,000

 

Interstate Environmental Commission

44,937

44,937

 

New England Interstate Water Pollution Commission

26,554

26,554

 

Northeast Interstate Forest Fire Compact

3,082

3,082

 

Connecticut River Valley Flood Control Commission

30,295

30,295

 

Thames River Valley Flood Control Commission

45,151

45,151

 

AGENCY TOTAL

47,548,413

47,342,617

       
 

COUNCIL ON ENVIRONMENTAL QUALITY

   
 

Personal Services

173,190

173,190

 

Other Expenses

613

613

 

AGENCY TOTAL

173,803

173,803

       
 

DEPARTMENT OF ECONOMIC AND COMMUNITY DEVELOPMENT

   
 

Personal Services

8,801,130

8,801,130

 

Other Expenses

620,443

620,443

 

Elderly Rental Registry and Counselors

1,035,431

1,035,431

 

Office of Military Affairs

187,575

187,575

 

Capital Region Development Authority

4,969,121

4,969,121

 

Business Development Grants

683,549

683,549

 

Subsidized Assisted Living Demonstration

2,325,370

2,534,220

 

Congregate Facilities Operation Costs

7,336,204

7,336,204

 

Elderly Congregate Rent Subsidy

1,982,065

1,982,065

 

Housing/Homeless Services

73,731,471

78,336,053

 

Housing/Homeless Services - Municipality

586,965

586,965

 

AGENCY TOTAL

102,259,324

107,072,756

       
 

AGRICULTURAL EXPERIMENT STATION

   
 

Personal Services

5,636,399

5,636,399

 

Other Expenses

879,504

879,504

 

Mosquito Control

506,779

506,779

 

Wildlife Disease Prevention

92,701

92,701

 

AGENCY TOTAL

7,115,383

7,115,383

       
 

HEALTH

   
       
 

DEPARTMENT OF PUBLIC HEALTH

   
 

Personal Services

35,691,576

33,764,766

 

Other Expenses

7,134,597

7,232,237

 

Children's Health Initiatives

3,058,748

3,058,748

 

Community Health Services

2,008,515

2,008,515

 

Rape Crisis

558,104

558,104

 

Local and District Departments of Health

4,144,588

4,144,588

 

School Based Health Clinics

11,280,633

11,280,633

 

AGENCY TOTAL

63,876,761

62,047,591

       
 

OFFICE OF HEALTH STRATEGY

   
 

Personal Services

 

1,937,390

 

Other Expenses

 

34,238

 

AGENCY TOTAL

 

1,971,628

       
 

OFFICE OF THE CHIEF MEDICAL EXAMINER

   
 

Personal Services

5,175,809

5,175,809

 

Other Expenses

1,381,982

1,381,982

 

Equipment

26,400

23,310

 

Medicolegal Investigations

22,150

22,150

 

AGENCY TOTAL

6,606,341

6,603,251

       
 

DEPARTMENT OF DEVELOPMENTAL SERVICES

   
 

Personal Services

208,734,974

207,679,921

 

Other Expenses

15,537,883

15,463,541

 

Housing Supports and Services

 

350,000

 

Family Support Grants

4,300,000

4,300,000

 

Clinical Services

2,529,360

2,521,982

 

Workers' Compensation Claims

13,823,176

13,823,176

 

Behavioral Services Program

23,337,598

23,337,598

 

Supplemental Payments for Medical Services

3,881,425

3,881,425

 

ID Partnership Initiatives

2,550,000

2,550,000

 

Rent Subsidy Program

5,030,212

5,030,212

 

Employment Opportunities and Day Services

245,928,330

255,276,808

 

AGENCY TOTAL

525,652,958

534,214,663

       
 

DEPARTMENT OF MENTAL HEALTH AND ADDICTION SERVICES

   
 

Personal Services

185,075,887

185,075,887

 

Other Expenses

22,493,887

23,016,640

 

Housing Supports and Services

23,269,681

23,269,681

 

Managed Service System

57,505,032

57,505,032

 

Legal Services

505,999

505,999

 

Connecticut Mental Health Center

6,949,153

6,949,153

 

Professional Services

11,200,697

11,200,697

 

General Assistance Managed Care

41,804,966

42,515,958

 

Workers' Compensation Claims

11,405,512

11,405,512

 

Nursing Home Screening

636,352

636,352

 

Young Adult Services

78,859,968

78,859,968

 

TBI Community Services

9,229,723

9,229,723

 

Jail Diversion

4,132,599

4,132,599

 

Behavioral Health Medications

6,894,318

6,894,318

 

Medicaid Adult Rehabilitation Option

4,269,653

4,269,653

 

Discharge and Diversion Services

25,128,181

25,128,181

 

Home and Community Based Services

23,881,276

25,886,836

 

Persistent Violent Felony Offenders Act

606,391

606,391

 

Nursing Home Contract

417,953

417,953

 

Pre-Trial Account

620,352

620,352

 

Grants for Substance Abuse Services

20,967,047

20,967,047

 

Grants for Mental Health Services

66,738,020

66,738,020

 

Employment Opportunities

8,901,815

8,901,815

 

AGENCY TOTAL

611,494,462

614,733,767

       
 

PSYCHIATRIC SECURITY REVIEW BOARD

   
 

Personal Services

271,444

271,444

 

Other Expenses

23,748

23,748

 

AGENCY TOTAL

295,192

295,192

       
 

HUMAN SERVICES

   
       
 

DEPARTMENT OF SOCIAL SERVICES

   
 

Personal Services

122,536,340

122,536,340

 

Other Expenses

131,848,841

131,978,834

 

Genetic Tests in Paternity Actions

81,906

81,906

 

State-Funded Supplemental Nutrition Assistance Program

186,816

72,021

 

HUSKY B Program

5,060,000

5,320,000

 

Medicaid

2,571,657,865

2,656,897,865

 

Old Age Assistance

38,506,679

38,026,302

 

Aid To The Blind

577,715

584,005

 

Aid To The Disabled

60,874,851

59,707,546

 

Temporary Family Assistance - TANF

70,131,712

70,131,712

 

Emergency Assistance

1

1

 

Food Stamp Training Expenses

9,832

9,832

 

DMHAS-Disproportionate Share

108,935,000

108,935,000

 

Connecticut Home Care Program

42,090,000

46,530,000

 

Community Residential Services

554,929,013

572,064,720

 

Protective Services to the Elderly

772,320

785,204

 

Refunds Of Collections

94,699

94,699

 

Services for Persons With Disabilities

477,130

477,130

 

Nutrition Assistance

725,000

837,039

 

State Administered General Assistance

19,931,557

19,834,722

 

Connecticut Children's Medical Center

11,391,454

11,391,454

 

Human Service Infrastructure Community Action Program

7,101,798

7,316,819

 

Programs for Senior Citizens

7,895,383

7,895,383

 

Domestic Violence Shelters

5,304,514

5,353,162

 

Hospital Supplemental Payments

599,442,273

497,342,273

 

AGENCY TOTAL

4,360,562,699

4,364,203,969

       
 

DEPARTMENT OF REHABILITATION SERVICES

   
 

Personal Services

4,843,781

4,843,781

 

Other Expenses

1,289,719

1,289,719

 

Educational Aid for Blind and Visually Handicapped Children

4,040,237

4,040,237

 

Employment Opportunities – Blind & Disabled

1,032,521

1,032,521

 

Vocational Rehabilitation - Disabled

7,354,087

7,354,087

 

Supplementary Relief and Services

50,192

50,192

 

Special Training for the Deaf Blind

268,003

268,003

 

Connecticut Radio Information Service

27,474

27,474

 

Independent Living Centers

372,967

372,967

 

AGENCY TOTAL

19,278,981

19,278,981

       
 

EDUCATION, MUSEUMS, LIBRARIES

   
       
 

DEPARTMENT OF EDUCATION

   
 

Personal Services

24,913,992

24,913,992

 

Other Expenses

3,306,300

3,306,300

 

Children's Trust Fund

10,230,303

10,230,303

 

Development of Mastery Exams Grades 4, 6, and 8

12,943,016

12,943,016

 

Birth to Three

14,186,804

14,186,804

 

Resource Equity Assessments

134,379

 
 

Neighborhood Youth Centers

524,332

524,332

 

Longitudinal Data Systems

1,212,945

1,212,945

 

Sheff Settlement

11,027,361

11,027,361

 

Regional Vocational-Technical School System

158,466,509

158,466,509

 

Local Charter Schools

 

96,000

 

K-3 Reading Assessment Pilot

 

360

 

Evenstart

437,713

437,713

 

Division of Higher Education

1,909,040

1,909,040

 

American School For The Deaf

9,257,514

6,757,514

 

Head Start Services

5,571,838

5,571,838

 

Family Resource Centers

7,657,998

7,657,998

 

Charter Schools

107,321,500

107,321,500

 

Care4Kids TANF/CCDF

124,981,059

130,032,034

 

Child Care Quality Enhancements

2,807,291

2,807,291

 

Youth Service Bureau Enhancement

648,859

648,859

 

Child Nutrition State Match

2,354,000

2,354,000

 

Health Foods Initiative

4,101,463

4,151,463

 

Roberta B. Willis Scholarship Fund

20,137,661

7,868,830

 

Early Head Start-Child Care Partnership

1,130,750

1,130,750

 

Early Care and Education

104,086,354

101,507,832

 

Vocational Agriculture

10,228,589

10,228,589

 

Adult Education

20,383,960

20,383,960

 

Health and Welfare Services Pupils Private Schools

3,526,579

3,526,579

 

Education Equalization Grants

1,623,644,957

1,726,616,679

 

Priority School Districts

38,103,454

19,051,727

 

Interdistrict Cooperation

4,000,000

4,000,000

 

School Breakfast Program

2,158,900

2,158,900

 

Youth Service Bureaus

2,598,486

2,598,486

 

Open Choice Program

41,311,328

41,311,328

 

Magnet Schools

311,508,158

311,508,158

 

After School Program

4,720,695

4,720,695

 

School Readiness Quality Enhancement

4,047,742

4,047,742

 

Special Education

597,582,615

597,582,615

 

AGENCY TOTAL

3,293,164,444

3,364,800,042

       
 

STATE LIBRARY

   
 

Personal Services

5,019,931

5,019,931

 

Other Expenses

384,006

384,006

 

State-Wide Digital Library

1,750,193

1,750,193

 

Interlibrary Loan Delivery Service

276,232

276,232

 

Legal/Legislative Library Materials

638,378

638,378

 

Support Cooperating Library Service Units

184,300

184,300

 

Connecticard Payments

781,820

781,820

 

AGENCY TOTAL

9,034,860

9,034,860

       
 

UNIVERSITY OF CONNECTICUT

   
 

Operating Expenses

311,037,716

277,451,145

 

Workers' Compensation Claims

1,627,782

1,627,782

 

AGENCY TOTAL

312,665,498

279,078,927

       
 

UNIVERSITY OF CONNECTICUT HEALTH CENTER

   
 

Operating Expenses

179,577,258

153,371,461

 

Workers' Compensation Claims

7,501,978

7,744,811

 

AGENCY TOTAL

187,079,236

161,116,272

       
 

TEACHERS' RETIREMENT BOARD

   
 

Personal Services

1,606,365

1,606,365

 

Other Expenses

432,054

432,054

 

Retirement Contributions

1,290,429,000

1,332,368,000

 

Retirees Health Service Cost

14,554,500

14,575,250

 

Municipal Retiree Health Insurance Costs

4,644,673

4,644,673

 

AGENCY TOTAL

1,311,666,592

1,353,626,342

       
 

CONNECTICUT STATE COLLEGES AND UNIVERSITIES

   
 

Workers' Compensation Claims

3,289,276

3,289,276

 

Charter Oak State College

4,132,249

4,132,249

 

Community Tech College System

275,128,527

264,107,692

 

Connecticut State University

259,349,906

258,829,071

 

Board of Regents

366,875

366,875

 

AGENCY TOTAL

542,266,833

530,725,163

       
 

CORRECTIONS

   
       
 

DEPARTMENT OF CORRECTION

   
 

Personal Services

383,692,040

382,390,270

 

Other Expenses

60,438,396

60,215,698

 

Workers' Compensation Claims

26,871,594

26,871,594

 

Inmate Medical Services

80,426,658

72,383,992

 

Board of Pardons and Paroles

6,415,288

6,415,288

 

Program Evaluation

75,000

75,000

 

Aid to Paroled and Discharged Inmates

3,000

3,000

 

Legal Services To Prisoners

797,000

797,000

 

Volunteer Services

129,460

129,460

 

Community Support Services

33,759,614

33,759,614

 

AGENCY TOTAL

592,608,050

583,040,916

       
 

DEPARTMENT OF CHILDREN AND FAMILIES

   
 

Personal Services

270,052,275

270,052,275

 

Other Expenses

30,512,698

30,352,698

 

Workers' Compensation Claims

12,578,720

12,578,720

 

Family Support Services

913,974

913,974

 

Homeless Youth

2,329,087

2,329,087

 

Differential Response System

7,809,192

7,764,046

 

Regional Behavioral Health Consultation

1,699,624

1,619,023

 

Health Assessment and Consultation

1,349,199

1,082,532

 

Grants for Psychiatric Clinics for Children

15,046,541

14,979,041

 

Day Treatment Centers for Children

6,815,978

6,759,728

 

Juvenile Justice Outreach Services

754,487

885,480

 

Child Abuse and Neglect Intervention

11,949,620

10,116,287

 

Community Based Prevention Programs

8,093,690

7,785,690

 

Family Violence Outreach and Counseling

3,061,579

2,547,289

 

Supportive Housing

18,479,526

18,479,526

 

No Nexus Special Education

2,151,861

2,151,861

 

Family Preservation Services

6,133,574

6,070,574

 

Substance Abuse Treatment

9,913,559

9,840,612

 

Child Welfare Support Services

1,757,237

1,757,237

 

Board and Care for Children - Adoption

97,105,408

98,735,921

 

Board and Care for Children - Foster

134,738,432

135,345,435

 

Board and Care for Children - Short-term and Residential

89,536,892

90,339,295

 

Individualized Family Supports

6,523,616

6,552,680

 

Community Kidcare

38,268,191

37,968,191

 

Covenant to Care

136,273

136,273

 

AGENCY TOTAL

777,711,233

777,143,475

       
 

JUDICIAL

   
       
 

JUDICIAL DEPARTMENT

   
 

Personal Services

330,508,041

330,508,041

 

Other Expenses

55,415,565

55,071,950

 

Forensic Sex Evidence Exams

1,348,010

1,348,010

 

Alternative Incarceration Program

49,538,792

49,538,792

 

Justice Education Center, Inc.

466,217

466,217

 

Juvenile Alternative Incarceration

20,683,458

20,683,458

 

Probate Court

2,000,000

2,000,000

 

Workers' Compensation Claims

6,042,106

6,042,106

 

Youthful Offender Services

10,445,555

10,445,555

 

Victim Security Account

8,792

8,792

 

Children of Incarcerated Parents

544,503

544,503

 

Legal Aid

1,552,382

1,552,382

 

Youth Violence Initiative

1,925,318

1,925,318

 

Youth Services Prevention

2,708,174

2,708,174

 

Children's Law Center

102,717

102,717

 

Juvenile Planning

233,792

233,792

 

Juvenile Justice Outreach Services

10,879,986

10,879,986

 

Board and Care for Children - Short-term and Residential

6,564,318

6,564,318

 

AGENCY TOTAL

500,967,726

500,624,111

       
 

PUBLIC DEFENDER SERVICES COMMISSION

   
 

Personal Services

40,392,553

40,392,553

 

Other Expenses

1,067,277

1,067,277

 

Assigned Counsel - Criminal

22,442,284

22,442,284

 

Expert Witnesses

3,234,137

3,234,137

 

Training And Education

119,748

119,748

 

AGENCY TOTAL

67,255,999

67,255,999

       
 

NON-FUNCTIONAL

   
       
 

DEBT SERVICE - STATE TREASURER

   
 

Debt Service

1,957,763,023

1,869,314,930

 

UConn 2000 - Debt Service

189,526,253

210,955,639

 

CHEFA Day Care Security

5,500,000

5,500,000

 

Pension Obligation Bonds - TRB

140,219,021

118,400,521

 

AGENCY TOTAL

2,293,008,297

2,204,171,090

       
 

STATE COMPTROLLER - MISCELLANEOUS

   
 

Nonfunctional - Change to Accruals

546,139

1,985,705

       
 

STATE COMPTROLLER - FRINGE BENEFITS

   
 

Unemployment Compensation

19,453,699

6,343,063

 

State Employees Retirement Contributions

930,845,015

1,055,774,170

 

Higher Education Alternative Retirement System

500,000

500,000

 

Pensions and Retirements - Other Statutory

1,706,796

1,757,248

 

Judges and Compensation Commissioners Retirement

24,407,910

26,377,480

 

Insurance - Group Life

8,096,216

8,340,216

 

Employers Social Security Tax

154,187,191

152,530,811

 

State Employees Health Service Cost

521,615,412

552,770,235

 

Retired State Employees Health Service Cost

774,399,000

843,599,000

 

Tuition Reimbursement - Training and Travel

115,000

 
 

Other Post Employment Benefits

87,111,111

87,111,111

 

AGENCY TOTAL

2,522,437,350

2,735,103,334

       
 

RESERVE FOR SALARY ADJUSTMENTS

   
 

Reserve For Salary Adjustments

312,050,763

479,497,698

       
 

WORKERS' COMPENSATION CLAIMS - ADMINISTRATIVE SERVICES

   
 

Workers' Compensation Claims

7,605,530

7,605,530

       
 

TOTAL - GENERAL FUND

19,418,592,458

19,763,190,464

       
 

LESS:

   
       
 

Unallocated Lapse

-42,250,000

-40,000,000

 

Unallocated Lapse - Legislative

-500,000

-500,000

 

Unallocated Lapse - Judicial

-3,000,000

-8,000,000

 

Post SEBAC

-144,016,000

-177,771,000

 

Targeted Savings

-56,972,184

-72,442,877

 

Reflect Delay

12,500,000

 
 

Achieve Labor Concessions

-700,000,000

-867,600,000

       
 

NET - GENERAL FUND

18,484,354,274

18,596,876,587

Sec. 2. (Effective from passage) The following sums are appropriated from the SPECIAL TRANSPORTATION FUND for the annual periods indicated for the purposes described.

   

2017-2018

2018-2019

 

GENERAL GOVERNMENT

   
       
 

DEPARTMENT OF ADMINISTRATIVE SERVICES

   
 

State Insurance and Risk Mgmt Operations

9,138,240

9,345,232

       
 

REGULATION AND PROTECTION

   
       
 

DEPARTMENT OF MOTOR VEHICLES

   
 

Personal Services

49,296,260

49,296,260

 

Other Expenses

15,897,378

15,897,378

 

Equipment

468,756

468,756

 

Commercial Vehicle Information Systems and Networks Project

214,676

214,676

 

AGENCY TOTAL

65,877,070

65,877,070

       
 

CONSERVATION AND DEVELOPMENT

   
       
 

DEPARTMENT OF ENERGY AND ENVIRONMENTAL PROTECTION

   
 

Personal Services

2,060,488

2,060,488

 

Other Expenses

738,920

738,920

 

AGENCY TOTAL

2,799,408

2,799,408

       
 

TRANSPORTATION

   
       
 

DEPARTMENT OF TRANSPORTATION

   
 

Personal Services

177,824,829

177,874,964

 

Other Expenses

53,814,223

53,814,223

 

Equipment

1,341,329

1,341,329

 

Minor Capital Projects

449,639

449,639

 

Highway Planning And Research

3,060,131

3,060,131

 

Rail Operations

173,370,701

198,225,900

 

Bus Operations

155,052,699

167,121,676

 

ADA Para-transit Program

38,039,446

38,039,446

 

Non-ADA Dial-A-Ride Program

1,576,361

1,576,361

 

Pay-As-You-Go Transportation Projects

14,589,106

14,589,106

 

Port Authority

400,000

400,000

 

Transportation to Work

2,370,629

2,370,629

 

AGENCY TOTAL

621,889,093

658,863,404

       
 

NON-FUNCTIONAL

   
       
 

DEBT SERVICE - STATE TREASURER

   
 

Debt Service

614,679,938

680,223,716

       
 

STATE COMPTROLLER - MISCELLANEOUS

   
 

Nonfunctional - Change to Accruals

675,402

213,133

       
 

STATE COMPTROLLER - FRINGE BENEFITS

   
 

Unemployment Compensation

203,548

203,548

 

State Employees Retirement Contributions

132,842,942

144,980,942

 

Insurance - Group Life

273,357

277,357

 

Employers Social Security Tax

15,655,534

15,674,834

 

State Employees Health Service Cost

46,110,687

50,218,403

 

AGENCY TOTAL

195,086,068

211,355,084

       
 

RESERVE FOR SALARY ADJUSTMENTS

   
 

Reserve For Salary Adjustments

7,301,186

2,301,186

       
 

WORKERS' COMPENSATION CLAIMS - ADMINISTRATIVE SERVICES

   
 

Workers' Compensation Claims

6,723,297

6,723,297

       
 

TOTAL - SPECIAL TRANSPORTATION FUND

1,524,169,702

1,637,701,530

       
 

LESS:

   
       
 

Unallocated Lapse

-12,000,000

-12,000,000

       
 

NET - SPECIAL TRANSPORTATION FUND

1,512,169,702

1,625,701,530

Sec. 3. (Effective from passage) The following sums are appropriated from the MASHANTUCKET PEQUOT AND MOHEGAN FUND for the annual periods indicated for the purposes described.

   

2017-2018

2018-2019

 

GENERAL GOVERNMENT

   
       
 

OFFICE OF POLICY AND MANAGEMENT

   
 

Grants To Towns

58,076,612

58,076,612

Sec. 4. (Effective from passage) The following sums are appropriated from the REGIONAL MARKET OPERATION FUND for the annual periods indicated for the purposes described.

   

2017-2018

2018-2019

 

CONSERVATION AND DEVELOPMENT

   
       
 

DEPARTMENT OF AGRICULTURE

   
 

Personal Services

430,138

430,138

 

Other Expenses

273,007

273,007

 

Fringe Benefits

361,316

361,316

 

AGENCY TOTAL

1,064,461

1,064,461

       
 

NON-FUNCTIONAL

   
       
 

STATE COMPTROLLER - MISCELLANEOUS

   
 

Nonfunctional - Change to Accruals

2,845

2,845

       
 

TOTAL - REGIONAL MARKET OPERATION FUND

1,067,306

1,067,306

Sec. 5. (Effective from passage) The following sums are appropriated from the BANKING FUND for the annual periods indicated for the purposes described.

   

2017-2018

2018-2019

 

REGULATION AND PROTECTION

   
       
 

DEPARTMENT OF BANKING

   
 

Personal Services

10,766,765

10,752,078

 

Other Expenses

1,468,990

1,468,990

 

Equipment

44,900

44,900

 

Fringe Benefits

8,613,412

8,601,663

 

Indirect Overhead

291,192

291,192

 

AGENCY TOTAL

21,185,259

21,158,823

       
 

LABOR DEPARTMENT

   
 

Opportunity Industrial Centers

475,000

475,000

 

Customized Services

950,000

950,000

 

AGENCY TOTAL

1,425,000

1,425,000

       
 

CONSERVATION AND DEVELOPMENT

   
       
 

DEPARTMENT OF ECONOMIC AND COMMUNITY DEVELOPMENT

   
 

Fair Housing

603,000

603,000

 

Crumbling Foundations

2,700,000

2,700,000

 

AGENCY TOTAL

3,303,000

3,303,000

       
 

JUDICIAL

   
       
 

JUDICIAL DEPARTMENT

   
 

Foreclosure Mediation Program

3,610,565

3,610,565

       
 

NON-FUNCTIONAL

   
       
 

STATE COMPTROLLER - MISCELLANEOUS

   
 

Nonfunctional - Change to Accruals

95,178

95,178

       
 

TOTAL - BANKING FUND

29,619,002

29,592,566

Sec. 6. (Effective from passage) The following sums are appropriated from the INSURANCE FUND for the annual periods indicated for the purposes described.

   

2017-2018

2018-2019

 

GENERAL GOVERNMENT

   
       
 

OFFICE OF POLICY AND MANAGEMENT

   
 

Personal Services

313,882

313,882

 

Other Expenses

6,012

6,012

 

Fringe Benefits

200,882

200,882

 

AGENCY TOTAL

520,776

520,776

       
 

REGULATION AND PROTECTION

   
       
 

INSURANCE DEPARTMENT

   
 

Personal Services

13,942,472

13,796,046

 

Other Expenses

1,727,807

1,727,807

 

Equipment

52,500

52,500

 

Fringe Benefits

11,055,498

10,938,946

 

Indirect Overhead

466,740

466,740

 

AGENCY TOTAL

27,245,017

26,982,039

       
 

OFFICE OF THE HEALTHCARE ADVOCATE

   
 

Personal Services

1,954,064

1,373,962

 

Other Expenses

2,691,767

164,500

 

Equipment

15,000

15,000

 

Fringe Benefits

1,788,131

1,329,851

 

Indirect Overhead

106,630

106,630

 

AGENCY TOTAL

6,555,592

2,989,943

       
 

HEALTH

   
       
 

DEPARTMENT OF PUBLIC HEALTH

   
 

Needle and Syringe Exchange Program

459,416

459,416

 

AIDS Services

4,975,686

4,975,686

 

Breast and Cervical Cancer Detection and Treatment

2,150,565

2,150,565

 

Immunization Services

45,382,653

46,508,326

 

X-Ray Screening and Tuberculosis Care

1,115,148

1,115,148

 

Venereal Disease Control

197,171

197,171

 

AGENCY TOTAL

54,280,639

55,406,312

       
 

OFFICE OF HEALTH STRATEGY

   
 

Personal Services

 

726,528

 

Other Expenses

 

2,527,267

 

Fringe Benefits

 

574,832

 

AGENCY TOTAL

 

3,828,627

       
 

DEPARTMENT OF MENTAL HEALTH AND ADDICTION SERVICES

   
 

Managed Service System

408,924

408,924

       
 

HUMAN SERVICES

   
       
 

DEPARTMENT OF SOCIAL SERVICES

   
 

Fall Prevention

376,023

376,023

       
 

NON-FUNCTIONAL

   
       
 

STATE COMPTROLLER - MISCELLANEOUS

   
 

Nonfunctional - Change to Accruals

116,945

116,945

       
 

TOTAL - INSURANCE FUND

89,503,916

90,629,589

Sec. 7. (Effective from passage) The following sums are appropriated from the CONSUMER COUNSEL AND PUBLIC UTILITY CONTROL FUND for the annual periods indicated for the purposes described.

   

2017-2018

2018-2019

 

REGULATION AND PROTECTION

   
       
 

OFFICE OF CONSUMER COUNSEL

   
 

Personal Services

1,288,453

1,288,453

 

Other Expenses

332,907

332,907

 

Equipment

2,200

2,200

 

Fringe Benefits

1,056,988

1,056,988

 

Indirect Overhead

100

100

 

AGENCY TOTAL

2,680,648

2,680,648

       
 

DEPARTMENT OF PUBLIC UTILITY CONTROL

   
 

Personal Services

11,834,823

11,834,823

 

Other Expenses

1,479,367

1,479,367

 

Equipment

19,500

19,500

 

Fringe Benefits

9,467,858

9,467,858

 

Indirect Overhead

100

100

 

AGENCY TOTAL

22,801,648

22,801,648

       
 

NON-FUNCTIONAL

   
       
 

STATE COMPTROLLER - MISCELLANEOUS

   
 

Nonfunctional - Change to Accruals

89,658

89,658

       
 

TOTAL - CONSUMER COUNSEL AND PUBLIC UTILITY CONTROL FUND

25,571,954

25,571,954

Sec. 8. (Effective from passage) The following sums are appropriated from the WORKERS' COMPENSATION FUND for the annual periods indicated for the purposes described.

   

2017-2018

2018-2019

 

GENERAL GOVERNMENT

   
       
 

DIVISION OF CRIMINAL JUSTICE

   
 

Personal Services

369,969

369,969

 

Other Expenses

10,428

10,428

 

Fringe Benefits

306,273

306,273

 

AGENCY TOTAL

686,670

686,670

       
 

REGULATION AND PROTECTION

   
       
 

LABOR DEPARTMENT

   
 

Occupational Health Clinics

687,148

687,148

       
 

WORKERS' COMPENSATION COMMISSION

   
 

Personal Services

9,905,669

9,905,669

 

Other Expenses

2,111,669

2,449,666

 

Equipment

1

1

 

Fringe Benefits

7,931,229

7,931,229

 

Indirect Overhead

291,637

291,637

 

AGENCY TOTAL

20,240,205

20,578,202

       
 

HUMAN SERVICES

   
       
 

DEPARTMENT OF REHABILITATION SERVICES

   
 

Personal Services

514,113

514,113

 

Other Expenses

53,822

53,822

 

Rehabilitative Services

1,111,913

1,111,913

 

Fringe Benefits

430,485

430,485

 

AGENCY TOTAL

2,110,333

2,110,333

       
 

NON-FUNCTIONAL

   
       
 

STATE COMPTROLLER - MISCELLANEOUS

   
 

Nonfunctional - Change to Accruals

72,298

72,298

       
 

TOTAL - WORKERS' COMPENSATION FUND

23,796,654

24,134,651

Sec. 9. (Effective from passage) The following sums are appropriated from the CRIMINAL INJURIES COMPENSATION FUND for the annual periods indicated for the purposes described.

   

2017-2018

2018-2019

 

JUDICIAL

   
       
 

JUDICIAL DEPARTMENT

   
 

Criminal Injuries Compensation

2,934,088

2,934,088

Sec. 10. (Effective from passage) (a) Notwithstanding the provisions of sections 2-35, 4-73, 10a-77, 10a-99, 10a-105 and 10a-143 of the general statutes, the Secretary of the Office of Policy and Management may make reductions in allotments in any budgeted agency and fund of the state for the fiscal years ending June 30, 2018, and June 30, 2019, in order to reduce labor-management expenditures by $700,000,000 for the fiscal year ending June 30, 2018, and by $867,600,000 for the fiscal year ending June 30, 2019.

(b) Notwithstanding the provisions of sections 10a-77, 10a-99, 10a-105 and 10a-143 of the general statutes, any reductions in allotments pursuant to subsection (a) of this section that are applicable to the Connecticut State Colleges and Universities, The University of Connecticut and The University of Connecticut Health Center shall be credited to the General Fund.

Sec. 11. (Effective from passage) (a) The Secretary of the Office of Policy and Management may make reductions in allotments for the executive branch for the fiscal years ending June 30, 2018, and June 30, 2019, in order to achieve budget savings of $40,000,000 in the General Fund during each such fiscal year.

(b) The Secretary of the Office of Policy and Management may make reductions in allotments for the legislative branch for the fiscal years ending June 30, 2018, and June 30, 2019, in order to achieve budget savings of $500,000 in the General Fund during each such fiscal year. Such reductions shall be achieved as determined by the president pro tempore and majority leader of the Senate, the speaker and majority leader of the House of Representatives, the Senate Republican president pro tempore and the minority leader of the House of Representatives.

(c) The Secretary of the Office of Policy and Management may make reductions in allotments for the judicial branch for the fiscal years ending June 30, 2018, and June 30, 2019, in order to achieve budget savings of $3,000,000 in the General Fund during each such fiscal year. Such reductions shall be achieved as determined by the Chief Justice and Chief Public Defender.

Sec. 12. (Effective from passage) The Secretary of the Office of Policy and Management may make reductions in allotments in any budgeted agency of the state in order to achieve targeted budget savings in the General Fund of $56,972,184 for the fiscal year ending June 30, 2018, and $72,442,877 for the fiscal year ending June 30, 2019.

Sec. 13. (Effective from passage) The Secretary of the Office of Policy and Management may make increases in allotments in any budgeted agency of the state in order to reflect budget costs associated with the delay in passage of a state budget act as of July 1, 2017, in the General Fund of $20,000,000 for the fiscal year ending June 30, 2018.

Sec. 14. (Effective from passage) The Secretary of the Office of Policy and Management may make reductions in allotments in any budgeted agency of the state in order to achieve targeted budget savings in the General Fund of $144,016,000 for the fiscal year ending June 30, 2018, and $177,771,000 for the fiscal year ending June 30, 2019.

Sec. 15. (Effective from passage) The Secretary of the Office of Policy and Management may make reductions in allotments in any budgeted agency of the state for the fiscal years ending June 30, 2018, and June 30, 2019, in order to achieve budget savings of $12,000,000 in the Special Transportation Fund during each such fiscal year.

Sec. 16. (Effective from passage) For the fiscal years ending June 30, 2018, and June 30, 2019, the Department of Social Services and the Department of Children and Families may, with the approval of the Office of Policy and Management, and in compliance with any advanced planning document approved by the federal Department of Health and Human Services, establish receivables for the reimbursement anticipated from approved projects.

Sec. 17. (Effective from passage) Notwithstanding the provisions of section 4-85 of the general statutes, the Secretary of the Office of Policy and Management shall not allot funds appropriated in sections 1 to 9, inclusive, of this act for Nonfunctional – Change to Accruals.

Sec. 18. (Effective from passage) (a) The Secretary of the Office of Policy and Management may transfer amounts appropriated for Personal Services in sections 1 to 9, inclusive, of this act from agencies to the Reserve for Salary Adjustments account to reflect a more accurate impact of collective bargaining and related costs.

(b) The Secretary of the Office of Policy and Management may transfer funds appropriated in section 1 of this act, for Reserve for Salary Adjustments, to any agency in any appropriated fund to give effect to salary increases, other employee benefits, agency costs related to staff reductions including accrual payments, achievement of agency personal services reductions, or other personal services adjustments authorized by this act or any other act or other applicable statute.

Sec. 19. (Effective from passage) (a) That portion of unexpended funds, as determined by the Secretary of the Office of Policy and Management, appropriated in public act 15-244, as amended by public act 16-2 of the May Special Session, which relate to collective bargaining agreements and related costs, shall not lapse on June 30, 2017, and such funds shall continue to be available for such purpose during the fiscal years ending June 30, 2018, and June 30, 2019.

(b) That portion of unexpended funds, as determined by the Secretary of the Office of Policy and Management, appropriated in sections 1 to 9, inclusive, of this act, which relate to collective bargaining agreements and related costs for the fiscal year ending June 30, 2018, shall not lapse on June 30, 2018, and such funds shall continue to be available for such purpose during the fiscal year ending June 30, 2019.

Sec. 20. (Effective from passage) Any appropriation, or portion thereof, made to any agency, under sections 1 to 9, inclusive, of this act, may be transferred at the request of such agency to any other agency by the Governor, with the approval of the Finance Advisory Committee, to take full advantage of federal matching funds, provided both agencies shall certify that the expenditure of such transferred funds by the receiving agency will be for the same purpose as that of the original appropriation or portion thereof so transferred. Any federal funds generated through the transfer of appropriations between agencies may be used for reimbursing appropriated expenditures or for expanding program services or a combination of both as determined by the Governor, with the approval of the Finance Advisory Committee.

Sec. 21. (Effective from passage) (a) Any appropriation, or portion thereof, made to any agency under sections 1 to 9, inclusive, of this act, may be adjusted by the Governor, with approval of the Finance Advisory Committee, in order to maximize federal funding available to the state, consistent with the relevant federal provisions of law.

(b) The Governor shall report on any such adjustment permitted under subsection (a) of this section, in accordance with the provisions of section 11-4a of the general statutes, to the joint standing committees of the General Assembly having cognizance of matters relating to appropriations and the budgets of state agencies and finance, revenue and bonding.

Sec. 22. (Effective from passage) Any appropriation, or portion thereof, made to The University of Connecticut Health Center in section 1 of this act may be transferred by the Secretary of the Office of Policy and Management to the Medicaid account in the Department of Social Services for the purpose of maximizing federal reimbursement.

Sec. 23. (Effective from passage) All funds appropriated to the Department of Social Services for DMHAS – Disproportionate Share shall be expended by the Department of Social Services in such amounts and at such times as prescribed by the Office of Policy and Management. The Department of Social Services shall make disproportionate share payments to hospitals in the Department of Mental Health and Addiction Services for operating expenses and for related fringe benefit expenses. Funds received by the hospitals in the Department of Mental Health and Addiction Services, for fringe benefits, shall be used to reimburse the Comptroller. All other funds received by the hospitals in the Department of Mental Health and Addiction Services shall be deposited to grants - other than federal accounts. All disproportionate share payments not expended in grants - other than federal accounts shall lapse at the end of the fiscal year.

Sec. 24. (Effective from passage) Any appropriation, or portion thereof, made to the Department of Veterans' Affairs in section 1 of this act may be transferred by the Secretary of the Office of Policy and Management to the Medicaid account in the Department of Social Services for the purpose of maximizing federal reimbursement.

Sec. 25. (Effective from passage) During the fiscal years ending June 30, 2018, and June 30, 2019, $1,000,000 of the federal funds received by the Department of Education, from Part B of the Individuals with Disabilities Education Act (IDEA), shall be transferred to the Office of Early Childhood in each such fiscal year, for the Birth-to-Three program, in order to carry out Part B responsibilities consistent with the IDEA.

Sec. 26. (Effective from passage) (a) For the fiscal year ending June 30, 2018, the distribution of priority school district grants, pursuant to subsection (a) of section 10-266p of the general statutes, shall be as follows: (1) For priority school districts in the amount of $31,609,003, (2) for extended school building hours in the amount of $2,994,752, and (3) for school accountability in the amount of $3,499,699.

(b) For the fiscal year ending June 30, 2019, the distribution of priority school district grants, pursuant to subsection (a) of section 10-266p of the general statutes, shall be as follows: (1) For priority school districts in the amount of $15,804,502, (2) for extended school building hours in the amount of $2,994,752, and (3) for school accountability in the amount of $3,499,699.

Sec. 27. (Effective from passage) Notwithstanding the provisions of section 17a-17 of the general statutes, for the fiscal years ending June 30, 2018, and June 30, 2019, the provisions of said section shall not be considered in any increases or decreases to residential rates or allowable per diem payments to private residential treatment centers licensed pursuant to section 17a-145 of the general statutes.

Sec. 28. (Effective from passage) (a) For all allowable expenditures made pursuant to a contract subject to cost settlement with the Department of Developmental Services by an organization in compliance with performance requirements of such contract, one hundred per cent, or an alternative amount as identified by the Commissioner of Developmental Services and approved by the Secretary of the Office of Policy and Management, of the difference between actual expenditures incurred and the amount received by the organization from the Department of Developmental Services pursuant to such contract shall be reimbursed to the Department of Developmental Services during each of the fiscal years ending June 30, 2018, and June 30, 2019.

(b) For expenditures incurred by nonprofit providers with purchase of service contracts with the Department of Mental Health and Addiction Services for which year-end cost reconciliation currently occurs, and where such providers are in compliance with performance requirements of such contract, one hundred per cent, or an alternative amount as identified by the Commissioner of Mental Health and Addiction Services and approved by the Secretary of the Office of Policy and Management and as allowed by applicable state and federal laws and regulations, of the difference between actual expenditures incurred and the amount received by the organization from the Department of Mental Health and Addiction Services pursuant to such contract shall be reimbursed to the Department of Mental Health and Addiction Services for the fiscal years ending June 30, 2018, and June 30, 2019.

Sec. 29. (Effective from passage) The sum of $1,040,770 of the amount appropriated in section 7 of public act 16-2 of the May special session, to the Workers' Compensation Commission, for Other Expenses, for the fiscal year ending June 30, 2017, shall not lapse on June 30, 2017, and such funds shall continue to be available for the development of the e-court migration project during the fiscal year ending June 30, 2018.

Sec. 30. (Effective from passage) The unexpended balance of funds transferred from the Reserve for Salary Adjustment account in the Special Transportation Fund, to the Department of Motor Vehicles, in section 39 of special act 00-13, and carried forward in subsection (a) of section 34 of special act 01-1 of the June special session, and subsection (a) of section 41 of public act 03-1 of the June 30 special session, and section 43 of public act 05-251, and section 42 of public act 07-1 of the June special session, and section 26 of public act 09-3 of the June special session, and section 17 of public act 11-6, and section 36 of public act 13-184, and section 29 of public act 15-244 for the Commercial Vehicle Information Systems and Networks Project, shall not lapse on June 30, 2017, and such funds shall continue to be available for expenditure for such purpose during the fiscal years ending June 30, 2018, and June 30, 2019.

Sec. 31. (Effective from passage) (a) The unexpended balance of funds appropriated to the Department of Motor Vehicles in section 49 of special act 99-10, and carried forward in subsection (b) of section 34 of special act 01-1 of the June special session, and subsection (b) of section 41 of public act 03-1 of the June 30 special session, and subsection (a) of section 45 of public act 05-251, and subsection (a) of section 43 of public act 07-1 of the June special session, and subsection (a) of section 27 of public act 09-3 of the June special session, and subsection (a) of section 18 of public act 11-6, and subsection (a) of section 37 of public act 13-184, and subsection (a) of section 30 of public act 15-244 for the purpose of upgrading the Department of Motor Vehicles' registration and driver license data processing systems, shall not lapse on June 30, 2017, and such funds shall continue to be available for expenditure for such purpose, including for implementation of the Passport to State Parks program, during the fiscal years ending June 30, 2018, and June 30, 2019.

(b) Up to $7,000,000 of the unexpended balance appropriated to the Department of Transportation, for Personal Services, in section 12 of public act 03-1 of the June 30 special session, and carried forward and transferred to the Department of Motor Vehicles' Reflective License Plates account by section 33 of public act 04-216, and carried forward by section 72 of public act 04-2 of the May special session, and subsection (b) of section 45 of public act 05-251, and subsection (b) of section 43 of public act 07-1 of the June special session, and subsection (b) of section 27 of public act 09-3 of the June special session, and subsection (b) of section 18 of public act 11-6, and subsection (b) of section 37 of public act 13-184, and subsection (b) of section 30 of public act 15-244 shall not lapse on June 30, 2017, and such funds shall continue to be available for expenditure for the purpose of upgrading the Department of Motor Vehicles' registration and driver license data processing systems, including for implementation of the Passport to State Parks program, for the fiscal years ending June 30, 2018, and June 30, 2019.

(c) Up to $8,500,000 of the unexpended balance appropriated to the State Treasurer, for Debt Service, in section 12 of public act 03-1 of the June 30 special session, and carried forward and transferred to the Department of Motor Vehicles' Reflective License Plates account by section 33 of public act 04-216, and carried forward by section 72 of public act 04-2 of the May special session, and subsection (c) of section 45 of public act 05-251, and subsection (c) of section 43 of public act 07-1 of the June special session, and subsection (c) of section 27 of public act 09-3 of the June special session, and subsection (c) of section 18 of public act 11-6, and subsection (c) of section 37 of public act 13-184, and subsection (c) of section 30 of public act 15-244 shall not lapse on June 30, 2017, and such funds shall continue to be available for expenditure for the purpose of upgrading the Department of Motor Vehicles' registration and driver license data processing systems, including for implementation of the Passport to State Parks program, for the fiscal years ending June 30, 2018, and June 30, 2019.

Sec. 32. Section 5-156a of the general statutes is amended by adding subsection (h) as follows (Effective from passage):

(NEW) (h) Any recovery of pension costs from appropriated or nonappropriated sources other than the General Fund and Special Transportation Fund that causes the payments to the State Employees Retirement System to exceed the actuarially determined employer contribution for any fiscal year shall be deposited into the State Employees Retirement Fund as an additional employer contribution at the end of such fiscal year.

Sec. 33. (Effective from passage) During the fiscal years ending June 30, 2018, and June 30, 2019, no (1) lapse or other reduction specified in section 1 of this act, or (2) reduction in allotment requisitions or allotments in force authorized under the provisions of section 4-85 of the general statutes shall be made or achieved by reducing the amounts appropriated in section 1 of this act to the following accounts for said fiscal years: (A) The Department of Developmental Services, for Employment Opportunities and Day Services, (B) the Department of Social Services, for Community Residential Services, and (C) the Department of Mental Health and Addiction Services, for (i) Grants for Substance Abuse Services, and (ii) Grants for Mental Health Services.

Sec. 34. (Effective from passage) Notwithstanding the provisions of subsection (j) of section 45a-82 of the general statutes, any balance in the Probate Court Administration Fund on June 30, 2017, shall remain in said fund and shall not be transferred to the General Fund, regardless of whether such balance is in excess of an amount equal to fifteen per cent of the total expenditures authorized pursuant to subsection (a) of section 45a-84 of the general statutes for the immediately succeeding fiscal year.

Sec. 35. Section 12-122a of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

Any municipality which has more than one taxing district may by a majority vote of its legislative body set a uniform city-wide mill rate for taxation of motor vehicles, except that if the charter of such municipality provides that any mill rate for property tax purposes shall be set by the board of finance of such municipality, such uniform city-wide mill rate may be set by a majority vote of such board of finance. [No uniform city-wide mill rate may exceed the amount set forth in section 12-71e.]

Sec. 36. (Effective from passage) (a) For purposes of this section, "qualified taxpayer" means a taxpayer that: (1) Failed to file a tax return, or failed to report the full amount of tax properly due on a previously filed tax return, that was due on or before December 31, 2016; (2) voluntarily comes forward prior to receiving a billing notice or a notice from the Department of Revenue Services that an audit is being conducted in relation to the tax type and taxable period or periods for which the taxpayer is seeking a fresh start agreement; (3) is not a party to a closing agreement with the Commissioner of Revenue Services in relation to the tax type and taxable period or periods for which the taxpayer is seeking a fresh start agreement; (4) has not made an offer of compromise that has been accepted by the commissioner in relation to the tax type and taxable period or periods for which the taxpayer is seeking a fresh start agreement; (5) has not protested a determination of an audit for the tax type and taxable period or periods for which the taxpayer is seeking a fresh start agreement; (6) is not a party to litigation against the commissioner in relation to the tax type and taxable period or periods for which the taxpayer is seeking a fresh start agreement; and (7) makes application for a fresh start agreement in the form and manner prescribed by the commissioner.

(b) Notwithstanding the provisions of any other law, the Commissioner of Revenue Services is authorized to implement a fresh start program and may, at the commissioner's sole discretion, enter into fresh start agreements with qualified taxpayers during the period from the effective date of this section, to October 31, 2018, inclusive, except taxes imposed under chapter 222 of the general statutes shall not be eligible for a fresh start agreement. Any fresh start agreement shall provide for (1) the waiver of all penalties that may be imposed under title 12 of the general statutes, and (2) the waiver of fifty per cent of the interest related to a failure to pay any amount due to the commissioner by the date prescribed for payment. A fresh start agreement for a qualified taxpayer that has failed to file a tax return or returns may also provide for a limited look-back period.

(c) As part of any fresh start agreement, a qualified taxpayer shall: (1) Voluntarily and fully disclose on the application all material facts pertinent to such taxpayer's liability for taxes due to the commissioner; (2) file any tax returns or documents that may be required by the commissioner; (3) pay in full the tax and interest as set forth in the fresh start agreement in the form and manner prescribed by the commissioner; (4) agree to timely file any required tax returns and pay any associated tax obligations to this state for a period of three years after the date the fresh start agreement is signed by the parties to such agreement; and (5) waive, for the taxable period or periods for which the commissioner has agreed to waive penalties and interest, all administrative and judicial rights of appeal that have not run or expired.

(d) Notwithstanding the provisions of subsections (a) to (c), inclusive, of this section or of any fresh start agreement, the waiver of penalties and interest shall not be binding on the commissioner if the commissioner finds that any of the following circumstances exist: (1) The qualified taxpayer misrepresented any material fact in applying for or entering into the fresh start agreement; (2) the qualified taxpayer fails to provide any information required for any taxable period covered by the fresh start agreement on or before the due date prescribed under the terms of the fresh start agreement; (3) the qualified taxpayer fails to pay any tax, penalty or interest due in the time, form or manner prescribed under the terms of the fresh start agreement; (4) the tax reported by the qualified taxpayer for any taxable period covered by the fresh start agreement, including any amount shown on an amended tax return, understates by ten per cent or more the tax due and such taxpayer cannot demonstrate to the satisfaction of the commissioner that a good faith effort was made to accurately compute the tax; or (5) the qualified taxpayer fails to timely file any required tax returns or pay any associated tax obligations to this state, during the three-year period after the date the fresh start agreement was signed by the parties to such agreement. No payment made by a qualified taxpayer for a taxable period covered by a fresh start agreement shall be refunded to such taxpayer or credited to a taxable period other than the taxable period for which such payment was made.

Sec. 37. Section 12-263i of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2017):

(a) As used in this section:

(1) "Ambulatory surgical center" means [an entity included within the definition of said term that is set forth in 42 CFR 416.2 and that is licensed by the Department of Public Health as an outpatient surgical facility, and any other ambulatory surgical center that is Medicare certified] any distinct entity that (A) operates exclusively for the purpose of providing surgical services to patients not requiring hospitalization and in which the expected duration of services would not exceed twenty-four hours following an admission; (B) has an agreement with the Centers for Medicare and Medicaid Services to participate in Medicare as an ambulatory surgical center; and (C) meets the general and specific conditions for participation in Medicare set forth in 42 CFR Part 416, Subparts B and C, as amended from time to time;

(2) "Ambulatory surgical center services" means, in accordance with 42 CFR 433.56(a)(9), as amended from time to time, services that are furnished in connection with covered surgical procedures performed in an ambulatory surgical center as provided in 42 CFR 416.164(a), as amended from time to time, for which payment is included in the ambulatory surgical center payment established under 42 CFR 416.171, as amended from time to time, for the covered surgical procedure. "Ambulatory surgical center services" includes facility services only and does not include surgical procedures;

[(2)] (3) "Commissioner" means the Commissioner of Revenue Services; and

[(3)] (4) "Department" means the Department of Revenue Services.

(b) (1) For each calendar quarter commencing on or after October 1, 2015, but prior to October 1, 2017, there is hereby imposed a tax on each ambulatory surgical center in this state to be paid each calendar quarter. The tax imposed by this section shall be at the rate of six per cent of the gross receipts of each ambulatory surgical center, except that such tax shall not be imposed on any amount of such gross receipts that constitutes either (A) the first million dollars of gross receipts of the ambulatory surgical center in the applicable fiscal year, or (B) net patient revenue of a hospital that is subject to the tax imposed under this chapter. Nothing in this section shall prohibit an ambulatory surgical center from seeking remuneration for the tax imposed by this section.

(2) Each ambulatory surgical center shall, on or before January 31, 2016, and thereafter on or before the last day of January, April, July and October of each year prior to October 1, 2017, render to the commissioner a return, on forms prescribed or furnished by the commissioner, reporting the name and location of such ambulatory surgical center, the entire amount of gross receipts generated by such ambulatory surgical center during the calendar quarter ending on the last day of the preceding month and such other information as the commissioner deems necessary for the proper administration of this section. The tax imposed under this section shall be due and payable on the due date of such return. Each ambulatory surgical center shall be required to file such return electronically with the department and to make payment of such tax by electronic funds transfer in the manner provided by chapter 228g, regardless of whether such ambulatory surgical center would have otherwise been required to file such return electronically or to make such tax payment by electronic funds transfer under the provisions of chapter 228g.

(c) (1) For each calendar quarter commencing on or after October 1, 2017, there is hereby imposed a tax on each ambulatory surgical center in this state to be paid each calendar quarter. The tax imposed by this section shall be at the rate of six per cent of the total net revenue received by each ambulatory surgical center for the provision of ambulatory surgical center services, except that such tax shall not be imposed on any amount of such net revenue that constitutes net patient revenue of a hospital that is subject to the tax imposed under this chapter. Nothing in this section shall prohibit an ambulatory surgical center from seeking remuneration for the tax imposed by this section.

(2) Each ambulatory surgical center shall, on or before January 31, 2018, and thereafter on or before the last day of January, April, July and October of each year, render to the commissioner a return, on forms prescribed or furnished by the commissioner, reporting the name and location of such ambulatory surgical center, the entire amount of the net revenue under subdivision (1) of this subsection generated by such ambulatory surgical center during the calendar quarter ending on the last day of the preceding month and such other information as the commissioner deems necessary for the proper administration of this section. The tax imposed under this section shall be due and payable on the due date of such return. Each ambulatory surgical center shall be required to file such return electronically with the department and to make payment of such tax by electronic funds transfer in the manner provided by chapter 228g, regardless of whether such ambulatory surgical center would have otherwise been required to file such return electronically or to make such tax payment by electronic funds transfer under the provisions of chapter 228g.

[(c)] (d) Whenever the tax imposed under this section is not paid when due, a penalty of ten per cent of the amount due and unpaid or fifty dollars, whichever is greater, shall be imposed and interest at the rate of one per cent per month or fraction thereof shall accrue on such tax from the due date of such tax until the date of payment.

[(d)] (e) The provisions of sections 12-548, 12-550 to 12-554, inclusive, and 12-555a shall apply to the provisions of this section in the same manner and with the same force and effect as if the language of said sections had been incorporated in full into this section and had expressly referred to the tax imposed under this section, except to the extent that any provision is inconsistent with a provision in this section.

[(e)] (f) For the fiscal year ending June 30, 2016, and each fiscal year thereafter, the Comptroller is authorized to record as revenue for each fiscal year the amount of tax imposed under the provisions of this section prior to the end of each fiscal year and which tax is received by the Commissioner of Revenue Services not later than five business days after the last day of July immediately following the end of each fiscal year.

Sec. 38. Section 12-391 of the general statutes is repealed and the following is substituted in lieu thereof (Effective January 1, 2018, and applicable to estates of decedents dying on or after January 1, 2018):

(a) With respect to estates of decedents who die prior to January 1, 2005, and except as otherwise provided in section 59 of public act 03-1 of the June 30 special session, a tax is imposed upon the transfer of the estate of each person who at the time of death was a resident of this state. The amount of the tax shall be the amount of the federal credit allowable for estate, inheritance, legacy and succession taxes paid to any state or the District of Columbia under the provisions of the federal internal revenue code in force at the date of such decedent's death in respect to any property owned by such decedent or subject to such taxes as part of or in connection with the estate of such decedent. If real or tangible personal property of such decedent is located outside [of] this state and is subject to estate, inheritance, legacy, or succession taxes by any state or states, other than the state of Connecticut, or by the District of Columbia for which such federal credit is allowable, the amount of tax due under this section shall be reduced by the lesser of: (1) The amount of any such taxes paid to such other state or states or said district and allowed as a credit against the federal estate tax; or (2) an amount computed by multiplying such federal credit by a fraction, (A) the numerator of which is the value of that part of the decedent's gross estate over which such other state or states or said district have jurisdiction for estate tax purposes to the same extent to which this state would assert jurisdiction for estate tax purposes under this chapter with respect to the residents of such other state or states or said district, and (B) the denominator of which is the value of the decedent's gross estate. Property of a resident estate over which this state has jurisdiction for estate tax purposes includes real property situated in this state, tangible personal property having an actual situs in this state, and intangible personal property owned by the decedent, regardless of where it is located. The amount of any estate tax imposed under this subsection shall also be reduced, but not below zero, by the amount of any tax that is imposed under chapter 216 and that is actually paid to this state.

(b) With respect to the estates of decedents who die prior to January 1, 2005, and except as otherwise provided in section 59 of public act 03-1 of the June 30 special session, a tax is imposed upon the transfer of the estate of each person who at the time of death was a nonresident of this state, the amount of which shall be computed by multiplying (1) the federal credit allowable for estate, inheritance, legacy, and succession taxes paid to any state or states or the District of Columbia under the provisions of the federal internal revenue code in force at the date of such decedent's death in respect to any property owned by such decedent or subject to such taxes as a part of or in connection with the estate of such decedent by (2) a fraction, (A) the numerator of which is the value of that part of the decedent's gross estate over which this state has jurisdiction for estate tax purposes and (B) the denominator of which is the value of the decedent's gross estate. Property of a nonresident estate over which this state has jurisdiction for estate tax purposes includes real property situated in this state and tangible personal property having an actual situs in this state. The amount of any estate tax imposed under this subsection shall also be reduced, but not below zero, by the amount of any tax that is imposed under chapter 216 and that is actually paid to this state.

(c) For purposes of this section and section 12-392:

(1) (A) "Connecticut taxable estate" means, with respect to the estates of decedents dying on or after January 1, 2005, but prior to January 1, 2010, (i) the gross estate less allowable deductions, as determined under Chapter 11 of the Internal Revenue Code, plus (ii) the aggregate amount of all Connecticut taxable gifts, as defined in section 12-643, made by the decedent for all calendar years beginning on or after January 1, 2005, but prior to January 1, 2010. The deduction for state death taxes paid under Section 2058 of said code shall be disregarded.

(B) "Connecticut taxable estate" means, with respect to the estates of decedents dying on or after January 1, 2010, but prior to January 1, 2015, (i) the gross estate less allowable deductions, as determined under Chapter 11 of the Internal Revenue Code, plus (ii) the aggregate amount of all Connecticut taxable gifts, as defined in section 12-643, made by the decedent for all calendar years beginning on or after January 1, 2005. The deduction for state death taxes paid under Section 2058 of said code shall be disregarded.

(C) "Connecticut taxable estate" means, with respect to the estates of decedents dying on or after January 1, 2015, (i) the gross estate less allowable deductions, as determined under Chapter 11 of the Internal Revenue Code, plus (ii) the aggregate amount of all Connecticut taxable gifts, as defined in section 12-643, made by the decedent for all calendar years beginning on or after January 1, 2005, other than Connecticut taxable gifts that are includable in the gross estate for federal estate tax purposes of the decedent, plus (iii) the amount of any tax paid to this state pursuant to section 12-642 by the decedent or the decedent's estate on any gift made by the decedent or the decedent's spouse during the three-year period preceding the date of the decedent's death. The deduction for state death taxes paid under Section 2058 of the Internal Revenue Code shall be disregarded.

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

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

(4) "Federal basic exclusion amount" means the dollar amount published annually by the Internal Revenue Service at which a decedent would be required to file a federal estate tax return based on the value of the decedent's gross estate and federally taxable gifts.

(d) (1) (A) With respect to the estates of decedents who die on or after January 1, 2005, but prior to January 1, 2010, a tax is imposed upon the transfer of the estate of each person who at the time of death was a resident of this state. The amount of the tax shall be determined using the schedule in subsection (g) of this section. A credit shall be allowed against such tax for any taxes paid to this state pursuant to section 12-642 for Connecticut taxable gifts made on or after January 1, 2005, but prior to January 1, 2010.

(B) With respect to the estates of decedents who die on or after January 1, 2010, but prior to January 1, 2015, a tax is imposed upon the transfer of the estate of each person who at the time of death was a resident of this state. The amount of the tax shall be determined using the schedule in subsection (g) of this section. A credit shall be allowed against such tax for any taxes paid to this state pursuant to section 12-642 for Connecticut taxable gifts made on or after January 1, 2005, provided such credit shall not exceed the amount of tax imposed by this section.

(C) With respect to the estates of decedents who die on or after January 1, 2015, but prior to January 1, 2016, a tax is imposed upon the transfer of the estate of each person who at the time of death was a resident of this state. The amount of the tax shall be determined using the schedule in subsection (g) of this section. A credit shall be allowed against such tax for (i) any taxes paid to this state pursuant to section 12-642 by the decedent or the decedent's estate for Connecticut taxable gifts made on or after January 1, 2005, and (ii) any taxes paid by the decedent's spouse to this state pursuant to section 12-642 for Connecticut taxable gifts made by the decedent on or after January 1, 2005, that are includable in the gross estate of the decedent, provided such credit shall not exceed the amount of tax imposed by this section.

(D) With respect to the estates of decedents who die on or after January 1, 2016, but prior to January 1, 2018, a tax is imposed upon the transfer of the estate of each person who at the time of death was a resident of this state. The amount of the tax shall be determined using the schedule in subsection (g) of this section. A credit shall be allowed against such tax for (i) any taxes paid to this state pursuant to section 12-642 by the decedent or the decedent's estate for Connecticut taxable gifts made on or after January 1, 2005, and (ii) any taxes paid by the decedent's spouse to this state pursuant to section 12-642 for Connecticut taxable gifts made by the decedent on or after January 1, 2005, that are includable in the gross estate of the decedent, provided such credit shall not exceed the amount of tax imposed by this section. In no event shall the amount of tax payable under this section exceed twenty million dollars. Such twenty-million-dollar limit shall be reduced by the amount of (I) any taxes paid to this state pursuant to section 12-642 by the decedent or the decedent's estate for Connecticut taxable gifts made on or after January 1, 2016, and (II) any taxes paid by the decedent's spouse to this state pursuant to section 12-642 for Connecticut taxable gifts made by the decedent on or after January 1, 2016, that are includable in the gross estate of the decedent, but in no event shall the amount be reduced below zero.

(E) With respect to the estates of decedents who die on or after January 1, 2018, a tax is imposed upon the transfer of the estate of each person who at the time of death was a resident of this state. The amount of the tax shall be determined using the schedule in subsection (g) of this section. A credit shall be allowed against such tax for (i) any taxes paid to this state pursuant to section 12-642 by the decedent or the decedent's estate for Connecticut taxable gifts made on or after January 1, 2005, and (ii) any taxes paid by the decedent's spouse to this state pursuant to section 12-642 for Connecticut taxable gifts made by the decedent on or after January 1, 2005, that are includable in the gross estate of the decedent, provided such credit shall not exceed the amount of tax imposed by this section. In no event shall the amount of tax payable under this section exceed twenty million dollars. Such twenty-million-dollar limit shall be reduced by the amount of (I) any taxes paid to this state pursuant to section 12-642 by the decedent or the decedent's estate for Connecticut taxable gifts made on or after January 1, 2016, and (II) any taxes paid by the decedent's spouse to this state pursuant to section 12-642 for Connecticut taxable gifts made by the decedent on or after January 1, 2016, that are includable in the gross estate of the decedent, but in no event shall the amount be reduced below zero.

(2) If real or tangible personal property of such decedent is located outside [of] this state, the amount of tax due under this section shall be reduced by an amount computed by multiplying the tax otherwise due pursuant to subdivision (1) of this subsection, without regard to the credit allowed for any taxes paid to this state pursuant to section 12-642, by a fraction, (A) the numerator of which is the value of that part of the decedent's gross estate attributable to real or tangible personal property located outside of the state, and (B) the denominator of which is the value of the decedent's gross estate.

(3) For a resident estate, the state shall have the power to levy the estate tax upon real property situated in this state, tangible personal property having an actual situs in this state and intangible personal property included in the gross estate of the decedent, regardless of where it is located. The state is permitted to calculate the estate tax and levy said tax to the fullest extent permitted by the Constitution of the United States.

(e) (1) (A) With respect to the estates of decedents who die on or after January 1, 2005, but prior to January 1, 2010, a tax is imposed upon the transfer of the estate of each person who at the time of death was a nonresident of this state. The amount of such tax shall be computed by multiplying (i) the amount of tax determined using the schedule in subsection (g) of this section by (ii) a fraction, the numerator of which is the value of that part of the decedent's gross estate over which this state has jurisdiction for estate tax purposes, and the denominator of which is the value of the decedent's gross estate. A credit shall be allowed against such tax for any taxes paid to this state pursuant to section 12-642, for Connecticut taxable gifts made on or after January 1, 2005, but prior to January 1, 2010.

(B) With respect to the estates of decedents who die on or after January 1, 2010, but prior to January 1, 2016, a tax is imposed upon the transfer of the estate of each person who at the time of death was a nonresident of this state. The amount of such tax shall be computed by multiplying (i) the amount of tax determined using the schedule in subsection (g) of this section by (ii) a fraction, the numerator of which is the value of that part of the decedent's gross estate over which this state has jurisdiction for estate tax purposes, and the denominator of which is the value of the decedent's gross estate. A credit shall be allowed against such tax for any taxes paid to this state pursuant to section 12-642, for Connecticut taxable gifts made on or after January 1, 2005, provided such credit shall not exceed the amount of tax imposed by this section.

(C) With respect to the estates of decedents who die on or after January 1, 2016, a tax is imposed upon the transfer of the estate of each person who at the time of death was a nonresident of this state. The amount of such tax shall be computed by multiplying (i) the amount of tax determined using the schedule in subsection (g) of this section by (ii) a fraction, the numerator of which is the value of that part of the decedent's gross estate over which this state has jurisdiction for estate tax purposes, and the denominator of which is the value of the decedent's gross estate. A credit shall be allowed against such tax for any taxes paid to this state pursuant to section 12-642 for Connecticut taxable gifts made on or after January 1, 2005, provided such credit shall not exceed the amount of tax imposed by this section. In no event shall the amount of tax payable under this section exceed twenty million dollars. Such twenty-million-dollar limit shall be reduced by the amount of (I) any taxes paid to this state pursuant to section 12-642 by the decedent or the decedent's estate for Connecticut taxable gifts made on or after January 1, 2016, and (II) any taxes paid by the decedent's spouse to this state pursuant to section 12-642 for Connecticut taxable gifts made by the decedent on or after January 1, 2016, that are includable in the gross estate of the decedent, but in no event shall the amount be reduced below zero.

(D) With respect to the estates of decedents who die on or after January 1, 2018, a tax is imposed upon the transfer of the estate of each person who at the time of death was a nonresident of this state. The amount of such tax shall be computed by multiplying the amount of tax determined using the schedule in subsection (g) of this section by a fraction, the numerator of which is the value of that part of the decedent's gross estate over which this state has jurisdiction for estate tax purposes, and the denominator of which is the value of the decedent's gross estate. A credit shall be allowed against such tax for (i) any taxes paid to this state pursuant to section 12-642 by the decedent or the decedent's estate for Connecticut taxable gifts made on or after January 1, 2005, and (ii) any taxes paid by the decedent's spouse to this state pursuant to section 12-642 for Connecticut taxable gifts made by the decedent on or after January 1, 2005, that are includable in the gross estate of the decedent, provided such credit shall not exceed the amount of tax imposed by this section. In no event shall the amount of tax payable under this section exceed twenty million dollars. Such twenty-million-dollar limit shall be reduced by the amount of (I) any taxes paid to this state pursuant to section 12-642 by the decedent or the decedent's estate for Connecticut taxable gifts made on or after January 1, 2016, and (II) any taxes paid by the decedent's spouse to this state pursuant to section 12-642 for Connecticut taxable gifts made by the decedent on or after January 1, 2016, that are includable in the gross estate of the decedent, but in no event shall the amount be reduced below zero.

(2) For a nonresident estate, the state shall have the power to levy the estate tax upon all real property situated in this state and tangible personal property having an actual situs in this state. The state is permitted to calculate the estate tax and levy said tax to the fullest extent permitted by the Constitution of the United States.

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

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

(g) (1) With respect to the estates of decedents dying on or after January 1, 2005, but prior to January 1, 2010, the tax based on the Connecticut taxable estate shall be as provided in the following schedule:

 

Amount of Connecticut

 
 

Taxable Estate

Rate of Tax

 

Not over $2,000,000

None

 

Over $2,000,000

 
 

but not over $2,100,000

5.085% of the excess over $0

 

Over $2,100,000

$106,800 plus 8% of the excess

 

but not over $2,600,000

over $2,100,000

 

Over $2,600,000

$146,800 plus 8.8% of the excess

 

but not over $3,100,000

over $2,600,000

 

Over $3,100,000

$190,800 plus 9.6% of the excess

 

but not over $3,600,000

over $3,100,000

 

Over $3,600,000

$238,800 plus 10.4% of the excess

 

but not over $4,100,000

over $3,600,000

 

Over $4,100,000

$290,800 plus 11.2% of the excess

 

but not over $5,100,000

over $4,100,000

 

Over $5,100,000

$402,800 plus 12% of the excess

 

but not over $6,100,000

over $5,100,000

 

Over $6,100,000

$522,800 plus 12.8% of the excess

 

but not over $7,100,000

over $6,100,000

 

Over $7,100,000

$650,800 plus 13.6% of the excess

 

but not over $8,100,000

over $7,100,000

 

Over $8,100,000

$786,800 plus 14.4% of the excess

 

but not over $9,100,000

over $8,100,000

 

Over $9,100,000

$930,800 plus 15.2% of the excess

 

but not over $10,100,000

over $9,100,000

 

Over $10,100,000

$1,082,800 plus 16% of the excess

   

over $10,100,000

(2) With respect to the estates of decedents dying on or after January 1, 2010, but prior to January 1, 2011, the tax based on the Connecticut taxable estate shall be as provided in the following schedule:

 

Amount of Connecticut

 
 

Taxable Estate

Rate of Tax

 

Not over $3,500,000

None

 

Over $3,500,000

7.2% of the excess

 

but not over $3,600,000

over $3,500,000

 

Over $3,600,000

$7,200 plus 7.8% of the excess

 

but not over $4,100,000

over $3,600,000

 

Over $4,100,000

$46,200 plus 8.4% of the excess

 

but not over $5,100,000

over $4,100,000

 

Over $5,100,000

$130,200 plus 9.0% of the excess

 

but not over $6,100,000

over $5,100,000

 

Over $6,100,000

$220,200 plus 9.6% of the excess

 

but not over $7,100,000

over $6,100,000

 

Over $7,100,000

$316,200 plus 10.2% of the excess

 

but not over $8,100,000

over $7,100,000

 

Over $8,100,000

$418,200 plus 10.8% of the excess

 

but not over $9,100,000

over $8,100,000

 

Over $9,100,000

$526,200 plus 11.4% of the excess

 

but not over $10,100,000

over $9,100,000

 

Over $10,100,000

$640,200 plus 12% of the excess

   

over $10,100,000

(3) With respect to the estates of decedents dying on or after January 1, 2011, but prior to January 1, 2018, the tax based on the Connecticut taxable estate shall be as provided in the following schedule:

 

Amount of Connecticut

 
 

Taxable Estate

Rate of Tax

 

Not over $2,000,000

None

 

Over $2,000,000

7.2% of the excess

 

but not over $3,600,000

over $2,000,000

 

Over $3,600,000

$115,200 plus 7.8% of the excess

 

but not over $4,100,000

over $3,600,000

 

Over $4,100,000

$154,200 plus 8.4% of the excess

 

but not over $5,100,000

over $4,100,000

 

Over $5,100,000

$238,200 plus 9.0% of the excess

 

but not over $6,100,000

over $5,100,000

 

Over $6,100,000

$328,200 plus 9.6% of the excess

 

but not over $7,100,000

over $6,100,000

 

Over $7,100,000

$424,200 plus 10.2% of the excess

 

but not over $8,100,000

over $7,100,000

 

Over $8,100,000

$526,200 plus 10.8% of the excess

 

but not over $9,100,000

over $8,100,000

 

Over $9,100,000

$634,200 plus 11.4% of the excess

 

but not over $10,100,000

over $9,100,000

 

Over $10,100,000

$748,200 plus 12% of the excess

   

over $10,100,000

(4) With respect to the estates of decedents dying on or after January 1, 2018, but prior to January 1, 2019, the tax based on the Connecticut taxable estate shall be as provided in the following schedule:

 

Amount of Connecticut

 
 

Taxable Estate

Rate of Tax

 

Not over $2,600,000

None

 

Over $2,600,000

7.2% of the excess

 

but not over $3,600,000

over $2,600,000

 

Over $3,600,000

$72,000 plus 7.8% of the excess

 

but not over $4,100,000

over $3,600,000

 

Over $4,100,000

$111,000 plus 8.4% of the excess

 

but not over $5,100,000

over $4,100,000

 

Over $5,100,000

$195,000 plus 10% of the excess

 

but not over $6,100,000

over $5,100,000

 

Over $6,100,000

$295,000 plus 10.4% of the excess

 

but not over $7,100,000

over $6,100,000

 

Over $7,100,000

$399,900 plus 10.8% of the excess

 

but not over $8,100,000

over $7,100,000

 

Over $8,100,000

$507,000 plus 11.2% of the excess

 

but not over $9,100,000

over $8,100,000

 

Over $9,100,000

$619,000 plus 11.6% of the excess

 

but not over $10,100,000

over $9,100,000

 

Over $10,100,000

$735,000 plus 12% of the excess

   

over $10,100,000

(5) With respect to the estates of decedents dying on or after January 1, 2019, but prior to January 1, 2020, the tax based on the Connecticut taxable estate shall be as provided in the following schedule:

 

Amount of Connecticut

 
 

Taxable Estate

Rate of Tax

 

Not over $3,600,000

None

 

Over $3,600,000

7.8% of the excess

 

but not over $4,100,000

over $3,600,000

 

Over $4,100,000

$39,000 plus 8.4% of the excess

 

but not over $5,100,000

over $4,100,000

 

Over $5,100,000

$123,000 plus 10% of the excess

 

but not over $6,100,000

over $5,100,000

 

Over $6,100,000

$223,000 plus 10.4% of the excess

 

but not over $7,100,000

over $6,100,000

 

Over $7,100,000

$327,000 plus 10.8% of the excess

 

but not over $8,100,000

over $7,100,000

 

Over $8,100,000

$435,000 plus 11.2% of the excess

 

but not over $9,100,000

over $8,100,000

 

Over $9,100,000

$547,000 plus 11.6% of the excess

 

but not over $10,100,000

over $9,100,000

 

Over $10,100,000

$663,000 plus 12% of the excess

   

over $10,100,000

(6) With respect to the estates of decedents dying on or after January 1, 2020, the tax based on the Connecticut taxable estate shall be as provided in the following schedule:

 

Amount of Connecticut

 
 

Taxable Estate

Rate of Tax

 

Not over the

None

 

federal basic exclusion amount

 
 

Over the

10% of the excess over the

 

federal basic exclusion amount

federal basic exclusion amount

 

but not over $6,100,000

 
 

Over $6,100,000

10.4% of the excess over the

 

but not over $7,100,000

federal basic exclusion amount

 

Over $7,100,000

10.8% of the excess over the

 

but not over $8,100,000

federal basic exclusion amount

 

Over $8,100,000

11.2% of the excess over the

 

but not over $9,100,000

federal basic exclusion amount

 

Over $9,100,000

11.6% of the excess over the

 

but not over $10,100,000

federal basic exclusion amount

 

Over $10,100,000

12% of the excess over the

   

federal basic exclusion amount

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

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

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

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

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

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

(i) The tax calculated pursuant to the provisions of this section shall be reduced in an amount equal to half of the amount invested by a decedent in a private investment fund or fund of funds pursuant to subdivision (43) of section 32-39, provided (1) any such reduction shall not exceed five million dollars for any such decedent, (2) any such amount invested by the decedent shall have been invested in such fund or fund of funds for ten years or more, and (3) the aggregate amount of all taxes reduced under this subsection shall not exceed thirty million dollars.

Sec. 39. Section 12-642 of the general statutes is repealed and the following is substituted in lieu thereof (Effective January 1, 2018, and applicable to gifts made on or after January 1, 2018):

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

 

Amount of Taxable Gifts

Rate of Tax

 

Not over $25,000

1%

 

Over $25,000

$250, plus 2% of the excess

 

but not over $50,000

over $25,000

 

Over $50,000

$750, plus 3% of the excess

 

but not over $75,000

over $50,000

 

Over $75,000

$1,500, plus 4% of the excess

 

but not over $100,000

over $75,000

 

Over $100,000

$2,500, plus 5% of the excess

 

but not over $200,000

over $100,000

 

Over $200,000

$7,500, plus 6% of the excess

   

over $200,000

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

 

Amount of Taxable Gifts

Rate of Tax

 

Over $25,000

$250, plus 2% of the excess

 

but not over $50,000

over $25,000

 

Over $50,000

$750, plus 3% of the excess

 

but not over $75,000

over $50,000

 

Over $75,000

$1,500, plus 4% of the excess

 

but not over $100,000

over $75,000

 

Over $100,000

$2,500, plus 5% of the excess

 

but not over $675,000

over $100,000

 

Over $675,000

$31,250, plus 6% of the excess

   

over $675,000

(3) With respect to Connecticut taxable gifts, as defined in section 12-643, made by a donor during a calendar year commencing on or after January 1, 2005, but prior to January 1, 2010, including the aggregate amount of all Connecticut taxable gifts made by the donor during all calendar years commencing on or after January 1, 2005, but prior to January 1, 2010, the tax imposed by section 12-640 for the calendar year shall be at the rate set forth in the following schedule, with a credit allowed against such tax for any tax previously paid to this state pursuant to this subdivision:

 

Amount of Taxable Gifts

Rate of Tax

 

Not over $2,000,000

None

 

Over $2,000,000

 
 

but not over $2,100,000

5.085% of the excess over $0

 

Over $2,100,000

$106,800 plus 8% of the excess

 

but not over $2,600,000

over $2,100,000

 

Over $2,600,000

$146,800 plus 8.8% of the excess

 

but not over $3,100,000

over $2,600,000

 

Over $3,100,000

$190,800 plus 9.6% of the excess

 

but not over $3,600,000

over $3,100,000

 

Over $3,600,000

$238,800 plus 10.4% of the excess

 

but not over $4,100,000

over $3,600,000

 

Over $4,100,000

$290,800 plus 11.2% of the excess

 

but not over $5,100,000

over $4,100,000

 

Over $5,100,000

$402,800 plus 12% of the excess

 

but not over $6,100,000

over $5,100,000

 

Over $6,100,000

$522,800 plus 12.8% of the excess

 

but not over $7,100,000

over $6,100,000

 

Over $7,100,000

$650,800 plus 13.6% of the excess

 

but not over $8,100,000

over $7,100,000

 

Over $8,100,000

$786,800 plus 14.4% of the excess

 

but not over $9,100,000

over $8,100,000

 

Over $9,100,000

$930,800 plus 15.2% of the excess

 

but not over $10,100,000

over $9,100,000

 

Over $10,100,000

$1,082,800 plus 16% of the excess

   

over $10,100,000

(4) With respect to Connecticut taxable gifts, as defined in section 12-643, made by a donor during a calendar year commencing on or after January 1, 2010, but prior to January 1, 2011, including the aggregate amount of all Connecticut taxable gifts made by the donor during all calendar years commencing on or after January 1, 2005, the tax imposed by section 12-640 for the calendar year shall be at the rate set forth in the following schedule, with a credit allowed against such tax for any tax previously paid to this state pursuant to this subdivision or pursuant to subdivision (3) of this subsection, provided such credit shall not exceed the amount of tax imposed by this section:

 

Amount of Taxable Gifts

Rate of Tax

 

Not over $3,500,000

None

 

Over $3,500,000

7.2% of the excess

 

but not over $3,600,000

over $3,500,000

 

Over $3,600,000

$7,200 plus 7.8% of the excess

 

but not over $4,100,000

over $3,600,000

 

Over $4,100,000

$46,200 plus 8.4% of the excess

 

but not over $5,100,000

over $4,100,000

 

Over $5,100,000

$130,200 plus 9.0% of the excess

 

but not over $6,100,000

over $5,100,000

 

Over $6,100,000

$220,200 plus 9.6% of the excess

 

but not over $7,100,000

over $6,100,000

 

Over $7,100,000

$316,200 plus 10.2% of the excess

 

but not over $8,100,000

over $7,100,000

 

Over $8,100,000

$418,200 plus 10.8% of the excess

 

but not over $9,100,000

over $8,100,000

 

Over $9,100,000

$526,200 plus 11.4% of the excess

 

but not over $10,100,000

over $9,100,000

 

Over $10,100,000

$640,200 plus 12% of the excess

   

over $10,100,000

(5) With respect to Connecticut taxable gifts, as defined in section 12-643, made by a donor during a calendar year commencing on or after January 1, 2011, but prior to January 1, 2018, including the aggregate amount of all Connecticut taxable gifts made by the donor during all calendar years commencing on or after January 1, 2005, the tax imposed by section 12-640 for the calendar year shall be at the rate set forth in the following schedule, with a credit allowed against such tax for any tax previously paid to this state pursuant to this subdivision or pursuant to subdivision (3) or (4) of this subsection, provided such credit shall not exceed the amount of tax imposed by this section:

 

Amount of Taxable Gifts

Rate of Tax

 

Not over $2,000,000

None

 

Over $2,000,000

7.2% of the excess

 

but not over $3,600,000

over $2,000,000

 

Over $3,600,000

$115,200 plus 7.8% of the excess

 

but not over $4,100,000

over $3,600,000

 

Over $4,100,000

$154,200 plus 8.4% of the excess

 

but not over $5,100,000

over $4,100,000

 

Over $5,100,000

$238,200 plus 9.0% of the excess

 

but not over $6,100,000

over $5,100,000

 

Over $6,100,000

$328,200 plus 9.6% of the excess

 

but not over $7,100,000

over $6,100,000

 

Over $7,100,000

$424,200 plus 10.2% of the excess

 

but not over $8,100,000

over $7,100,000

 

Over $8,100,000

$526,200 plus 10.8% of the excess

 

but not over $9,100,000

over $8,100,000

 

Over $9,100,000

$634,200 plus 11.4% of the excess

 

but not over $10,100,000

over $9,100,000

 

Over $10,100,000

$748,200 plus 12% of the excess

   

over $10,100,000

(6) With respect to Connecticut taxable gifts, as defined in section 12-643, made by a donor during a calendar year commencing on or after January 1, 2018, but prior to January 1, 2019, including the aggregate amount of all Connecticut taxable gifts made by the donor during all calendar years commencing on or after January 1, 2005, the tax imposed by section 12-640 for the calendar year shall be at the rate set forth in the following schedule, with a credit allowed against such tax for any tax previously paid to this state pursuant to this subdivision or pursuant to subdivision (3), (4) or (5) of this subsection, provided such credit shall not exceed the amount of tax imposed by this section:

 

Amount of Taxable Gifts

Rate of Tax

 

Not over $2,600,000

None

 

Over $2,600,000

7.2% of the excess

 

but not over $3,600,000

over $2,600,000

 

Over $3,600,000

$72,000 plus 7.8% of the excess

 

but not over $4,100,000

over $3,600,000

 

Over $4,100,000

$111,000 plus 8.4% of the excess

 

but not over $5,100,000

over $4,100,000

 

Over $5,100,000

$195,000 plus 10% of the excess

 

but not over $6,100,000

over $5,100,000

 

Over $6,100,000

$295,000 plus 10.4% of the excess

 

but not over $7,100,000

over $6,100,000

 

Over $7,100,000

$399,900 plus 10.8% of the excess

 

but not over $8,100,000

over $7,100,000

 

Over $8,100,000

$507,000 plus 11.2% of the excess

 

but not over $9,100,000

over $8,100,000

 

Over $9,100,000

$619,000 plus 11.6% of the excess

 

but not over $10,100,000

over $9,100,000

 

Over $10,100,000

$735,000 plus 12% of the excess

   

over $10,100,000

(7) With respect to Connecticut taxable gifts, as defined in section 12-643, made by a donor during a calendar year commencing on or after January 1, 2019, but prior to January 1, 2020, including the aggregate amount of all Connecticut taxable gifts made by the donor during all calendar years commencing on or after January 1, 2005, the tax imposed by section 12-640 for the calendar year shall be at the rate set forth in the following schedule, with a credit allowed against such tax for any tax previously paid to this state pursuant to this subdivision or pursuant to subdivision (3), (4), (5) or (6) of this subsection, provided such credit shall not exceed the amount of tax imposed by this section:

 

Amount of Taxable Gifts

Rate of Tax

 

Not over $3,600,000

None

 

Over $3,600,000

7.8% of the excess

 

but not over $4,100,000

over $3,600,000

 

Over $4,100,000

$39,000 plus 8.4% of the excess

 

but not over $5,100,000

over $4,100,000

 

Over $5,100,000

$123,000 plus 10% of the excess

 

but not over $6,100,000

over $5,100,000

 

Over $6,100,000

$223,000 plus 10.4% of the excess

 

but not over $7,100,000

over $6,100,000

 

Over $7,100,000

$327,000 plus 10.8% of the excess

 

but not over $8,100,000

over $7,100,000

 

Over $8,100,000

$435,000 plus 11.2% of the excess

 

but not over $9,100,000

over $8,100,000

 

Over $9,100,000

$547,000 plus 11.6% of the excess

 

but not over $10,100,000

over $9,100,000

 

Over $10,100,000

$663,000 plus 12% of the excess

   

over $10,100,000

(8) With respect to Connecticut taxable gifts, as defined in section 12-643, made by a donor during a calendar year commencing on or after January 1, 2020, including the aggregate amount of all Connecticut taxable gifts made by the donor during all calendar years commencing on or after January 1, 2005, the tax imposed by section 12-640 for the calendar year shall be at the rate set forth in the following schedule, with a credit allowed against such tax for any tax previously paid to this state pursuant to this subdivision or pursuant to subdivision (3), (4), (5), (6) or (7) of this subsection, provided such credit shall not exceed the amount of tax imposed by this section:

 

Amount of Taxable Gifts

Rate of Tax

 

Not over the federal

None

 

basic exclusion amount,

 
 

as defined in section 12-643

 
 

Over the federal basic

10% of the excess over the

 

exclusion amount

federal basic exclusion amount

 

but not over $6,100,000

 
 

Over $6,100,000

10.4% of the excess over the

 

but not over $7,100,000

federal basic exclusion amount

 

Over $7,100,000

10.8% of the excess over the

 

but not over $8,100,000

federal basic exclusion amount

 

Over $8,100,000

11.2% of the excess over the

 

but not over $9,100,000

federal basic exclusion amount

 

Over $9,100,000

11.6% of the excess over the

 

but not over $10,100,000

federal basic exclusion amount

 

Over $10,100,000

12% of the excess over the

   

federal basic exclusion amount

(b) The tax imposed by section 12-640 shall be paid by the donor. If the gift tax is not paid when due the donee of any gift shall be personally liable for the tax to the extent of the value of the gift.

(c) With respect to Connecticut taxable gifts, as defined in section 12-643, made by a donor during a calendar year commencing on or after January 1, 2016, the aggregate amount of tax imposed by section 12-640 for all calendar years commencing on or after January 1, 2016, shall not exceed twenty million dollars.

Sec. 40. Section 12-643 of the general statutes is repealed and the following is substituted in lieu thereof (Effective January 1, 2018, and applicable to gifts made on or after January 1, 2018):

[(a) The term "taxable gifts"] (1) "Taxable gifts" means the transfers by gift which are included in taxable gifts for federal gift tax purposes under Section 2503 and Sections 2511 to 2514, inclusive, and Sections 2516 to 2519, inclusive, of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as amended from time to time, [amended,] less the deductions allowed in Sections 2522 to 2524, inclusive, of said Internal Revenue Code, except in the event of repeal of the federal gift tax, then all references to the Internal Revenue Code in this section shall mean the Internal Revenue Code as in force on the day prior to the effective date of such repeal.

[(b)] (2) In the administration of the tax under this chapter, the Commissioner of Revenue Services shall apply the provisions of Sections 2701 to 2704, inclusive, of said Internal Revenue Code. The words "secretary or his delegate" as used in the aforementioned sections of the Internal Revenue Code means the Commissioner of Revenue Services.

[(c) The term "Connecticut taxable gifts"] (3) "Connecticut taxable gifts" means taxable gifts made during a calendar year commencing on or after January 1, 2005, that are, [(1)] (A) for residents of this state, taxable gifts, wherever located, but excepting gifts of real estate or tangible personal property located outside this state, and [(2)] (B) for nonresidents of this state, gifts of real estate or tangible personal property located within this state.

(4) "Federal basic exclusion amount" means the dollar amount published annually by the Internal Revenue Service over which a donor would owe federal gift tax based on the value of the donor's lifetime federally taxable gifts.

Sec. 41. Section 12-392 of the general statutes is repealed and the following is substituted in lieu thereof (Effective January 1, 2018, and applicable to the estates of decedents dying on or after January 1, 2018):

(a) (1) For the estates of decedents dying prior to July 1, 2009, the tax imposed by this chapter shall become due at the date of the taxable transfer and shall become payable, and shall be paid, without assessment, notice or demand, to the Commissioner of Revenue Services at the expiration of nine months from the date of death. [, and for] For the estates of decedents dying on or after July 1, 2009, the tax imposed by this chapter shall become due at the date of the taxable transfer and shall become payable and shall be paid, without assessment, notice or demand, to the commissioner at the expiration of six months from the date of death. Executors, administrators, trustees, grantees, donees, beneficiaries and surviving joint owners shall be liable for the tax and for any interest or penalty thereon until it is paid, notwithstanding any provision of chapter 802b, except that no executor, administrator, trustee, grantee, donee, beneficiary or surviving joint owner shall be liable for a greater sum than the value of the property actually received by him or her. If the amount of tax reported to be due on the return is not paid, for the estates of decedents dying prior to July 1, 2009, within such nine months, or for the estates of decedents dying on or after July 1, 2009, within such six months, 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. Subject to the provisions of section 12-3a, the commissioner may waive all or part of the penalties provided under this chapter when it is proven to the commissioner's satisfaction that the failure to pay any tax was due to reasonable cause and was not intentional or due to neglect.

(2) The Commissioner of Revenue Services may, for reasonable cause shown, extend the time for payment. The commissioner may require the filing of a tentative return and the payment of the tax reported to be due thereon in connection with such extension. Any additional tax which may be found to be due on the filing of a return as allowed by such extension shall bear interest at the rate of one per cent per month or fraction thereof from the original due date of such tax to the date of actual payment.

(3) (A) Whenever there is [an] a claimed overpayment of the tax imposed by this chapter, the Commissioner of Revenue Services shall return to the fiduciary or transferee the overpayment which shall bear interest at the rate of two-thirds of one per cent per month or fraction thereof, such interest commencing, for the estates of decedents dying prior to July 1, 2009, from the expiration of nine months after the death of the transferor or date of payment, whichever is later, or, for the estates of decedents dying on or after July 1, 2009, from the expiration of six months after the death of the transferor or date of payment, whichever is later, as provided in subparagraphs (B) and (C) of this subdivision.

(B) In case of such overpayment pursuant to a tax return, no interest shall be allowed or paid under this subdivision on such overpayment for any month or fraction thereof prior to (i) the ninety-first day after the last day prescribed for filing the tax return associated with such overpayment, determined without regard to any extension of time for filing, or (ii) the ninety-first day after the date such return was filed, whichever is later.

(C) In case of such overpayment pursuant to an amended tax return, no interest shall be allowed or paid under this subdivision on such overpayment for any month or fraction thereof prior to the ninety-first day after the date such amended tax return was filed.

(b) (1) The tax imposed by this chapter shall be reported on a tax return which shall be filed on or before the date fixed for paying the tax, determined without regard to any extension of time for paying the tax. The commissioner shall design a form of return and forms for such additional statements or schedules as the commissioner may require to be filed. Such forms shall provide for the setting forth of such facts as the commissioner deems necessary for the proper enforcement of this chapter. The commissioner shall [cause a supply of such forms to be printed and shall] furnish appropriate [blank] forms to each taxpayer upon application or otherwise as the commissioner deems necessary. Failure to receive a form shall not relieve any person from the obligation to file a return under the provisions of this chapter. In any case in which the commissioner believes that it would be advantageous to him or her in the administration of the tax imposed by this chapter, the commissioner may require that a true copy of the federal estate tax return made to the Internal Revenue Service be provided.

(2) Any tax return or other document, including any amended tax return under section 12-398, that is required to be filed under this chapter shall be filed, and shall be treated as filed, only if filed with [both] (A) the Commissioner of Revenue Services, if required under subdivision (3) of this subsection, and (B) (i) the court of probate for the district within which the decedent resided at the date of his or her death or, (ii) if the decedent died a nonresident of this state, in the court of probate for the district within which real estate or tangible personal property of the decedent is situated. The return shall contain a statement, to be signed under penalty of false statement by the person who is required to make and file the return under this chapter, that the return has been filed with [both] the Commissioner of Revenue Services, if required under subdivision (3) of this subsection, and the appropriate court of probate.

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

(B) A tax return shall be filed, in the case of every decedent who dies on or after January 1, 2005, but prior to January 1, 2010, and at the time of death was (i) a resident of this state, or (ii) a nonresident of this state whose gross estate includes any real property situated in this state or tangible personal property having an actual situs in this state. If the decedent's Connecticut taxable estate is over two million dollars, such tax return shall be filed with the Commissioner of Revenue Services and a copy of such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated. If the decedent's Connecticut taxable estate is two million dollars or less, such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated, and no such return shall be filed with the Commissioner of Revenue Services. The judge of probate for the district in which such return is filed shall review each such return and shall issue a written opinion to the estate representative in each case in which the judge determines that the estate is not subject to tax under this chapter.

(C) A tax return shall be filed, in the case of every decedent who dies on or after January 1, 2010, but prior to January 1, 2011, and at the time of death was (i) a resident of this state, or (ii) a nonresident of this state whose gross estate includes any real property situated in this state or tangible personal property having an actual situs in this state. If the decedent's Connecticut taxable estate is over three million five hundred thousand dollars, such tax return shall be filed with the Commissioner of Revenue Services and a copy of such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated. If the decedent's Connecticut taxable estate is three million five hundred thousand dollars or less, such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated, and no such return shall be filed with the Commissioner of Revenue Services. The judge of probate for the district in which such return is filed shall review each such return and shall issue a written opinion to the estate representative in each case in which the judge determines that the estate is not subject to tax under this chapter.

(D) A tax return shall be filed, in the case of every decedent who dies on or after January 1, 2011, but prior to January 1, 2018, and at the time of death was (i) a resident of this state, or (ii) a nonresident of this state whose gross estate includes any real property situated in this state or tangible personal property having an actual situs in this state. If the decedent's Connecticut taxable estate is over two million dollars, such tax return shall be filed with the Commissioner of Revenue Services and a copy of such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated. If the decedent's Connecticut taxable estate is two million dollars or less, such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated, and no such return shall be filed with the Commissioner of Revenue Services. The judge of probate for the district in which such return is filed shall review each such return and shall issue a written opinion to the estate representative in each case in which the judge determines that the estate is not subject to tax under this chapter.

(E) A tax return shall be filed, in the case of every decedent who dies on or after January 1, 2018, but prior to January 1, 2019, and at the time of death was (i) a resident of this state, or (ii) a nonresident of this state whose gross estate includes any real property situated in this state or tangible personal property having an actual situs in this state. If the decedent's Connecticut taxable estate is over two million six hundred thousand dollars, such tax return shall be filed with the Commissioner of Revenue Services and a copy of such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated. If the decedent's Connecticut taxable estate is two million six hundred thousand dollars or less, such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated, and no such return shall be filed with the Commissioner of Revenue Services. The judge of probate for the district in which such return is filed shall review each such return and shall issue a written opinion to the estate representative in each case in which the judge determines that the estate is not subject to tax under this chapter.

(F) A tax return shall be filed, in the case of every decedent who dies on or after January 1, 2019, but prior to January 1, 2020, and at the time of death was (i) a resident of this state, or (ii) a nonresident of this state whose gross estate includes any real property situated in this state or tangible personal property having an actual situs in this state. If the decedent's Connecticut taxable estate is over three million six hundred thousand dollars, such tax return shall be filed with the Commissioner of Revenue Services and a copy of such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated. If the decedent's Connecticut taxable estate is three million six hundred thousand dollars or less, such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated, and no such return shall be filed with the Commissioner of Revenue Services. The judge of probate for the district in which such return is filed shall review each such return and shall issue a written opinion to the estate representative in each case in which the judge determines that the estate is not subject to tax under this chapter.

(G) A tax return shall be filed, in the case of every decedent who dies on or after January 1, 2020, and at the time of death was (i) a resident of this state, or (ii) a nonresident of this state whose gross estate includes any real property situated in this state or tangible personal property having an actual situs in this state. If the decedent's Connecticut taxable estate is over the federal basic exclusion amount, such tax return shall be filed with the Commissioner of Revenue Services and a copy of such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated. If the decedent's Connecticut taxable estate is equal to or less than the federal basic exclusion amount, such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated, and no such return shall be filed with the Commissioner of Revenue Services. The judge of probate for the district in which such return is filed shall review each such return and shall issue a written opinion to the estate representative in each case in which the judge determines that the estate is not subject to tax under this chapter.

[(E)] (4) The duly authorized executor or administrator shall file the return. If there is more than one executor or administrator, the return shall be made jointly by all. If there is no executor or administrator appointed, qualified and acting, each person in actual or constructive possession of any property of the decedent is constituted an executor for purposes of the tax and shall make and file a return. If in any case the executor is unable to make a complete return as to any part of the gross estate, the executor shall provide all the information available to him or her with respect to such property, including a full description, and the name of every person holding a legal or beneficial interest in the property. If the executor is unable to make a return as to any property, each person holding a legal or equitable interest in such property shall, upon notice from the commissioner, make a return as to that part of the gross estate.

[(F)] (5) On or before the last day of the month next succeeding each calendar quarter, and commencing with the calendar quarter ending September 30, 2005, each court of probate shall file with the commissioner a report for the calendar quarter in such form as the commissioner may prescribe. The report shall pertain to returns filed with the court of probate during the calendar quarter.

[(4)] (6) The Commissioner of Revenue Services may, for reasonable cause shown, extend the time for filing the return.

[(5)] (7) If any person required to make and file the tax return under this chapter fails to file the return within the time prescribed, the commissioner may assess and compute the tax upon the best information obtainable. To the tax imposed upon the basis of such return, there shall be added an amount equal to ten per cent of such tax or fifty dollars, whichever is greater. The tax 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.

[(6)] (8) The commissioner shall provide notice of any (A) deficiency assessment with respect to the payment of any tax under this chapter, (B) assessment with respect to any failure to make and file a return under this chapter by a person required to file, and (C) tax return or other document, including any amended tax return under section 12-398 that is required to be filed under this chapter to the court of probate for the district within which the commissioner contends that the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, to the court of probate for the district within which the commissioner contends that real estate or tangible personal property of the decedent is situated.

(c) No person shall be subject to a penalty under both subsections (a) and (b) of this section in relation to the same tax period.

Sec. 42. Subsection (e) of section 12-398 of the general statutes is repealed and the following is substituted in lieu thereof (Effective January 1, 2018, and applicable to estates of decedents dying on or after January 1, 2018):

(e) (1) Any person shall be entitled to a certificate of release of lien with respect to the interest of the decedent in such real property, if either the court of probate for the district within which the decedent resided at the date of his death or, if the decedent died a nonresident of this state, for the district within which real estate or tangible personal property of the decedent is situated, or the Commissioner of Revenue Services finds, upon evidence satisfactory to said court or said commissioner, as the case may be, that payment of the tax imposed under this chapter with respect to the interest of the decedent in such real property is adequately assured, or that no tax imposed under this chapter is due. [If the decedent died prior to January 1, 2010, and such decedent's Connecticut taxable estate is two million dollars or less, or if the decedent died on or after January 1, 2010, but prior to January 1, 2011, and such decedent's Connecticut taxable estate is three million five hundred thousand dollars or less, or if the decedent died on or after January 1, 2011, and such decedent's Connecticut taxable estate is two million dollars or less, the] The certificate of release of lien shall be issued by the court of probate, unless a tax return is required to be filed with the commissioner under subdivision (3) of subsection (b) of section 12-392, in which case the certificate of release of lien shall be issued by the commissioner. Any certificate of release of lien shall be valid if issued by a probate court prior to May 4, 2011, and recorded in the office of the town clerk of the town in which such real property is situated prior to May 4, 2011, for the estate of a decedent who died on or after January 1, 2011, and whose Connecticut taxable estate is more than two million dollars but equal to or less than three million five hundred thousand dollars. [Such]

(2) A certificate of release of lien may be recorded in the office of the town clerk of the town within which such real property is situated, and it shall be conclusive proof that such real property has been released from the operation of such lien.

(3) The commissioner may adopt regulations in accordance with the provisions of chapter 54 that establish procedures to be followed by a court of probate or by said commissioner, as the case may be, for issuing certificates of release of lien, and that establish the requirements and conditions that must be satisfied in order for a court of probate or for the commissioner, as the case may be, to find that the payment of such tax is adequately assured or that no tax imposed under this chapter is due.

Sec. 43. Section 12-202 of the general statutes, as amended by section 3 of public act 17-125, is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) Each domestic insurance company shall, annually, pay a tax on the total net direct premiums received by such company during the calendar year next preceding from policies written on property or risks located or resident in this state. The rate of tax on all net direct insurance premiums received (1) on [and] or after January 1, 1995, and prior to January 1, 2018, shall be one and three-quarters per cent, and (2) on and after January 1, 2018, shall be one and one-half per cent. The franchise tax imposed under this section on premium income for the privilege of doing business in the state is in addition to the tax imposed under chapter 208. In the case of any local domestic insurance company the admitted assets of which as of the end of an income year do not exceed ninety-five million dollars, eighty per cent of the tax paid by such company under chapter 208 during such income year reduced by any refunds of taxes paid by such company and granted under said chapter within such income year and eighty per cent of the assessment paid by such company under section 38a-48 during such income year shall be allowed as a credit in the determination of the tax under this chapter payable with respect to total net direct premiums received during such income year, provided that these two credits shall not reduce the tax under this chapter to less than zero, and provided further in the case of a local domestic insurance company that is a member of an insurance holding company system, as defined in section 38a-129, these credits shall apply if the total admitted assets of the local domestic insurance company and its affiliates, as defined in said section, do not exceed two hundred fifty million dollars or, in the alternative, in the case of a local domestic insurance company that is a member of an insurance holding company system, these credits shall apply only if total direct written premiums are derived from policies issued or delivered in Connecticut, on risk located in Connecticut and, as of the end of the income year the company and its affiliates have admitted assets minus unpaid losses and loss adjustment expenses that are also discounted for federal and state tax purposes and that for such local domestic insurance company and its affiliates, as defined in section 38a-129, do not exceed two hundred fifty million dollars.

(b) Notwithstanding the provisions of subsection (a) of this section, the tax shall not apply to surplus lines insurance policies issued by domestic insurance companies designated as surplus lines insurers pursuant to section 1 of [this act] public act 17-125.

Sec. 44. Subsection (a) of section 12-202a of the general statutes, as amended by section 13 of public act 17-198, is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) Each health care center, as defined in section 38a-175, that is governed by sections 38a-175 to 38a-194, inclusive, shall pay a tax to the Commissioner of Revenue Services for the calendar year commencing [on] January 1, 1995, and annually thereafter [, at the rate of one and three-quarters per cent of] on the total net direct subscriber charges received by such health care center during each such calendar year on any new or renewal contract or policy approved by the Insurance Commissioner under section 38a-183. The rate of tax on the total net direct subscriber charges received (1) prior to January 1, 2018, shall be one and three-quarters per cent, and (2) on or after January 1, 2018, shall be one and one-half per cent. Such payment shall be in addition to any other payment required under section 38a-48.

Sec. 45. Subsection (b) of section 12-210 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(b) Each insurance company incorporated by or organized under the laws of any other state or foreign government and doing business in this state shall, annually, on and after January 1, 1995, pay to said [Commissioner of Revenue Services] commissioner, in addition to any other taxes imposed on such company or its agents, a tax [of one and three-quarters per cent of] on all net direct premiums received by such company in the calendar year next preceding from policies written on property or risks located or resident in this state, excluding premiums for ocean marine insurance, and, upon ceasing to transact new business in this state, shall continue to pay a tax upon the renewal premiums derived from its business remaining in force in this state at the rate [which] that was applicable when such company ceased to transact new business in this state. The rate of tax on all net direct premiums received (1) prior to January 1, 2018, shall be one and three-quarters per cent, and (2) on or after January 1, 2018, shall be one and one-half per cent.

Sec. 46. Section 12-217jj of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) As used in this section:

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

(2) "Department" means the Department of Economic and Community Development.

(3) (A) "Qualified production" means entertainment content created in whole or in part within the state, including motion pictures, except as otherwise provided in this subparagraph; documentaries; long-form, specials, mini-series, series, sound recordings, videos and music videos and interstitials television programming; interactive television; relocated television production; interactive games; videogames; commercials; any format of digital media, including an interactive web site, created 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. For [the] state fiscal years ending on or after June 30, 2014, [June 30, 2015, June 30, 2016, and June 30, 2017,] "qualified production" shall not include a motion picture that has not been designated as a state-certified qualified production prior to July 1, 2013, and no tax credit voucher for such motion picture may be issued [during said years] for such motion picture, except, for [the] state fiscal years ending June 30, 2015, [June 30, 2016, and June 30, 2017,] "qualified production" shall include a motion picture for which twenty-five per cent or more of the principal photography shooting days are in this state at a facility that receives not less than twenty-five million dollars in private investment and opens for business on or after July 1, 2013, and a tax credit voucher may be issued for such motion picture.

(B) "Qualified production" shall not include any ongoing television program created primarily as news, weather or financial market reports; a production featuring current events, other than a relocated television production, sporting events, an awards show or other gala event; a production whose sole purpose is fundraising; a long-form production that primarily markets a product or service; a production used for corporate training or in-house corporate advertising or other similar productions; or any production for which records are required to be maintained under 18 USC 2257, as amended from time to time, with respect to sexually explicit content.

(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 expenditures clearly and demonstrably incurred in the state in the preproduction, production or postproduction costs of a qualified production, including:

(A) Expenditures incurred in the state in the form of either compensation or purchases including production work, production equipment not eligible for the infrastructure tax credit provided in section 12-217kk, 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 connection with a state-certified qualified production;

(B) 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 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

(C) "Production expenses or costs" does not include the following: (i) On and after January 1, 2008, compensation in excess of fifteen million dollars paid to any individual or entity representing an individual, for services provided in the production of a qualified production and on or after January 1, 2010, compensation subject to Connecticut personal income tax in excess of twenty million dollars paid in the aggregate to any individuals or entities representing individuals, for star talent provided in the production of a qualified production; (ii) media buys, promotional events or gifts or public relations associated with the promotion or marketing of any qualified production; (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; (iv) costs relating to the transfer of the production tax credits; (v) any amounts paid to persons or businesses as a result of their participation in profits from the exploitation of the qualified production; and (vi) any expenses or costs relating to an independent certification, as required by subsection (g) of this section, or as the department may otherwise require, pertaining to the amount of production expenses or costs set forth by an eligible production company in its application for a production tax credit.

(6) "Sound recording" means a recording of music, poetry or spoken-word performance, but does not include the audio portions of dialogue or words spoken and recorded as part of a motion picture, video, theatrical production, television news coverage or athletic event.

(7) "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 (k) of this section, (B) is authorized to conduct business in this state, and (C) has been approved by the department as qualifying for a production tax credit under this section.

(8) "Interactive web site" means a web site, the production costs of which (A) exceed five hundred thousand dollars per income year, and (B) is primarily (i) interactive games or end user applications, or (ii) animation, simulation, sound, graphics, story lines or video created or repurposed for distribution over the Internet. An interactive web site does not include a web site primarily used for institutional, private, industrial, retail or wholesale marketing or promotional purposes, or which contains obscene content.

(9) "Post-certification remedy" means the recapture, disallowance, recovery, reduction, repayment, forfeiture, decertification or any other remedy that would have the effect of reducing or otherwise limiting the use of a tax credit provided by this section.

(10) "Compensation" means base salary or wages and does not include bonus pay, stock options, restricted stock units or similar arrangements.

(11) "Relocated television production" means:

(A) An ongoing television program all of the prior seasons of which were filmed outside this state, and may include current events shows, except those referenced in subparagraph (B)(i) of this subdivision.

(B) An eligible production company's television programming in this state that (i) is not a general news program, sporting event or game broadcast, and (ii) is created at a qualified production facility that has had a minimum investment of twenty-five million dollars made by such eligible production company on or after January 1, 2012, at which facility the eligible production company creates ongoing television programming as defined in subparagraph (A) of this subdivision, and creates at least two hundred new jobs in Connecticut on or after January 1, 2012. For purposes of this subdivision, "new job" means a full-time job, as defined in section 12-217ii, that did not exist in this state prior to January 1, 2012, and is filled by a new employee, and "new employee" includes a person who was employed outside this state by the eligible production company prior to January 1, 2012, but does not include a person who was employed in this state by the eligible production company or a related person, as defined in section 12-217ii, with respect to the eligible production company during the prior twelve months.

(C) A relocated television production may be a state-certified qualified production for not more than ten successive income years, after which period the eligible production company shall be ineligible to resubmit an application for certification.

(b) (1) The Department of Economic and Community Development 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.

[(1) For income years commencing on or after January 1, 2006, but prior to January 1, 2010, 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 207 or this chapter equal to thirty per cent of such production expenses or costs.]

(2) [For income years commencing on or after January 1, 2010, (A) any] Any eligible production company incurring production expenses or costs shall be eligible for a credit (A) for income years commencing on or after January 1, 2010, but prior to January 1, 2018, against the tax imposed under chapter 207 or this chapter, and (B) for income years commencing on or after January 1, 2018, against the tax imposed under chapter 207 or 219 or this chapter, as follows: (i) For any such company incurring [production] such expenses or costs of not less than one hundred thousand dollars, but not more than five hundred thousand dollars, [shall be eligible for a credit against the tax imposed under chapter 207 or this chapter] a credit equal to ten per cent of such [production] expenses or costs, [(B)] (ii) any such company incurring such expenses or costs of more than five hundred thousand dollars, but not more than one million dollars, [shall be eligible for a credit against the tax imposed under chapter 207 or this chapter] a credit equal to fifteen per cent of such [production] expenses or costs, and [(C)] (iii) any such company incurring such expenses or costs of more than one million dollars, [shall be eligible for a credit against the tax imposed under chapter 207 or this chapter] a credit equal to thirty per cent of such [production] expenses or costs.

(c) No eligible production company incurring an amount of production expenses or costs that qualifies for such credit shall be eligible for such credit unless on or after January 1, 2010, such company conducts (1) not less than fifty per cent of principal photography days within the state, or (2) expends not less than fifty per cent of postproduction costs within the state, or (3) expends not less than one million dollars of postproduction costs within the state.

[(d) (1) For income years commencing on or after January 1, 2009, but prior to January 1, 2010, fifty per cent of production expenses or costs shall be counted toward such credit when incurred outside the state and used within the state, and one hundred per cent of such expenses or costs shall be counted toward such credit when incurred within the state and used within the state.]

[(2)] (d) For income years commencing on or after January 1, 2010, no expenses or costs incurred outside the state and used within the state shall be eligible for a credit, and one hundred per cent of such expenses or costs shall be counted toward such credit when incurred within the state and used within the state.

(e) (1) On and after July 1, 2006, and for income years commencing on or after January 1, 2006, any credit allowed pursuant to this section may be sold, assigned or otherwise transferred, in whole or in part, to one or more taxpayers, provided (A) no credit, after issuance, may be sold, assigned or otherwise transferred, in whole or in part, more than three times, (B) in the case of a credit allowed for the income year commencing on or after January 1, 2011, and prior to January 1, 2012, any entity that is not subject to tax under chapter 207 or this chapter may transfer not more than fifty per cent of such credit in any one income year, and (C) in the case of a credit allowed for an income year commencing on or after January 1, 2012, any entity that is not subject to tax under chapter 207 or this chapter may transfer not more than twenty-five per cent of such credit in any one income year.

(2) Notwithstanding the provisions of subdivision (1) of this subsection, any entity that is not subject to tax under this chapter or chapter 207 shall not be subject to the limitations on the transfer of credits provided in subparagraphs (B) and (C) of said subdivision (1), provided such entity owns not less than fifty per cent, directly or indirectly, of a business entity subject to tax under section 12-284b.

(3) Notwithstanding the provisions of subdivision (1) of this subsection, any qualified production that is created in whole or in significant part, as determined by the Commissioner of Economic and Community Development, at a qualified production facility shall not be subject to the limitations of subparagraph (B) or (C) of said subdivision (1). For purposes of this subdivision, "qualified production facility" means a facility (A) located in this state, (B) intended for film, television or digital media production, and (C) that has had a minimum investment of three million dollars, or less if the Commissioner of Economic and Community Development determines such facility otherwise qualifies.

(4) For income years commencing on or after January 1, 2018, any credit that is sold, assigned or otherwise transferred, in whole or in part, to one or more taxpayers pursuant to subdivision (1) of this subsection, which credit is claimed against the tax imposed under chapter 219, shall be subject to the following limits:

(A) The taxpayer may only claim ninety-five per cent of the amount of such credit entered by the department on the production tax credit voucher; and

(B) If such taxpayer is an entity that owns at least fifty per cent of the eligible production company that sold, assigned or otherwise transferred such credit, such taxpayer may only claim ninety-two per cent of the amount of such credit entered by the department on the production tax credit voucher.

(f) (1) On and after July 1, 2006, and for income years commencing on or after January 1, 2006, all or part of any such credit allowed under this [subsection shall] section may be claimed against the tax imposed under chapter 207 or this chapter for the income year in which the production expenses or costs were incurred, or in the three immediately succeeding income years.

(2) For production tax credit vouchers issued on or after July 1, 2015, all or part of any such credit [shall] may be claimed against (A) the tax imposed under chapter 207 or this chapter, or (B) for income years commencing on or after January 1, 2018, the tax imposed under chapter 207 or 219 or this chapter, for the income year in which the production expenses or costs were incurred, or in the five immediately succeeding income years.

(3) Any production tax credit allowed under this subsection shall be nonrefundable.

(g) (1) An eligible production company shall apply to the department for a tax credit voucher on an annual basis, but 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 department may require to determine such company's eligibility to claim a credit under this section. No production expenses or costs may be listed more than once for purposes of the tax credit voucher pursuant to this section, or pursuant to section 12-217kk or 12-217ll, and if a production expense or cost has been included in a claim for a credit, such production expense or cost may not be included in any subsequent claim for a credit.

(2) Not later than ninety days after the end of the annual period, or after the last production expenses or costs are incurred in the production of a qualified production, an eligible production company shall apply to the department for a production tax credit voucher, and shall provide with such application such information and independent certification as the department may require pertaining to the amount of such company's production expenses or costs. Such independent certification shall be provided by an audit professional chosen from a list compiled by the department. If the department determines that such company is eligible to be issued a production tax credit voucher, the department shall enter on the voucher the amount of production expenses or costs that has been established to the satisfaction of the department and the amount of such company's credit under this section. The department shall provide a copy of such voucher to the commissioner, upon request.

(3) The department shall charge a reasonable administrative fee sufficient to cover the department's costs to analyze applications submitted under this section.

(h) 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 department not later than thirty days after such transfer. If such transferee sells, assigns or otherwise transfers a credit under this section to a subsequent transferee, such transferee and such subsequent transferee shall jointly submit written notification of such transfer to the department not later than thirty days after such transfer. The notification after each transfer shall include the credit voucher 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 department. Failure to comply with this subsection will result in a disallowance of the tax credit until there is full compliance on the part of the transferor and the transferee, and for a second or third transfer, on the part of all subsequent transferors and transferees. The department shall provide a copy of the notification of assignment to the commissioner upon request.

(i) Any eligible production company that submits information to the department that it knows to be fraudulent or false shall, in addition to any other penalties provided by law, be liable for a penalty equal to the amount of such company's credit entered on the production tax credit [certificate] voucher issued under this section.

(j) No tax credits transferred pursuant to this section shall be subject to a post-certification remedy, and the department and the commissioner shall have no right, except in the case of possible material misrepresentation or fraud, to conduct any further or additional review, examination or audit of the expenditures or costs for which such tax credits were issued. The sole and exclusive remedy of the department and the commissioner shall be to seek collection of the amount of such tax credits from the entity that committed the fraud or misrepresentation.

(k) The department, in consultation with the commissioner, shall adopt regulations, in accordance with the provisions of chapter 54, as may be necessary for the administration of this section.

Sec. 47. Subsection (a) of section 12-211a of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) (1) Notwithstanding any provision of the general statutes, and except as otherwise provided in subdivision (5) of this subsection or in subsection (b) of this section, the amount of tax credit or credits otherwise allowable against the tax imposed under this chapter for any calendar year shall not exceed seventy per cent of the amount of tax due from such taxpayer under this chapter with respect to such calendar year of the taxpayer prior to the application of such credit or credits.

(2) For the calendar year commencing January 1, 2011, "type one tax credits" means tax credits allowable under section 12-217jj, 12-217kk or 12-217ll; "type two tax credits" means tax credits allowable under section 38a-88a; "type three tax credits" means tax credits that are not type one tax credits or type two tax credits; "thirty per cent threshold" means thirty per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credit; "fifty-five per cent threshold" means fifty-five per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credits; and "seventy per cent threshold" means seventy per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credits.

(3) For the calendar year commencing January 1, 2012, "type one tax credits" means the tax credit allowable under section 12-217ll; "type two tax credits" means tax credits allowable under section 38a-88a; "type three tax credits" means tax credits that are not type one tax credits or type two tax credits; "thirty per cent threshold" means thirty per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credit; "fifty-five per cent threshold" means fifty-five per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credits; and "seventy per cent threshold" means seventy per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credits.

(4) For [the] calendar years commencing on or after January 1, 2013, [January 1, 2014, January 1, 2015, and January 1, 2016,] "type one tax credits" means the tax credit allowable under sections 12-217jj, 12-217kk and 12-217ll; "type two tax credits" means tax credits allowable under section 38a-88a; "type three tax credits" means tax credits that are not type one tax credits or type two tax credits; "thirty per cent threshold" means thirty per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credit; "fifty-five per cent threshold" means fifty-five per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credits; and "seventy per cent threshold" means seventy per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credits.

(5) For calendar years commencing on or after January 1, 2011, [and prior to January 1, 2017,] and subject to the provisions of subdivisions (2), (3) and (4) of this subsection, the amount of tax credit or credits otherwise allowable against the tax imposed under this chapter shall not exceed:

(A) If the tax credit or credits being claimed by a taxpayer are type three tax credits only, thirty per cent of the amount of tax due from such taxpayer under this chapter with respect to said calendar years of the taxpayer prior to the application of such credit or credits.

(B) If the tax credit or credits being claimed by a taxpayer are type one tax credits and type three tax credits, but not type two tax credits, fifty-five per cent of the amount of tax due from such taxpayer under this chapter with respect to said calendar years of the taxpayer prior to the application of such credit or credits, provided (i) type three tax credits shall be claimed before type one tax credits are claimed, (ii) the type three tax credits being claimed may not exceed the thirty per cent threshold, and (iii) the sum of the type one tax credits and the type three tax credits being claimed may not exceed the fifty-five per cent threshold.

(C) If the tax credit or credits being claimed by a taxpayer are type two tax credits and type three tax credits, but not type one tax credits, seventy per cent of the amount of tax due from such taxpayer under this chapter with respect to said calendar years of the taxpayer prior to the application of such credit or credits, provided (i) type three tax credits shall be claimed before type two tax credits are claimed, (ii) the type three tax credits being claimed may not exceed the thirty per cent threshold, and (iii) the sum of the type two tax credits and the type three tax credits being claimed may not exceed the seventy per cent threshold.

(D) If the tax credit or credits being claimed by a taxpayer are type one tax credits, type two tax credits and type three tax credits, seventy per cent of the amount of tax due from such taxpayer under this chapter with respect to said calendar years of the taxpayer prior to the application of such credits, provided (i) type three tax credits shall be claimed before type one tax credits or type two tax credits are claimed, and the type one tax credits shall be claimed before the type two tax credits are claimed, (ii) the type three tax credits being claimed may not exceed the thirty per cent threshold, (iii) the sum of the type one tax credits and the type three tax credits being claimed may not exceed the fifty-five per cent threshold, and (iv) the sum of the type one tax credits, the type two tax credits and the type three tax credits being claimed may not exceed the seventy per cent threshold.

(E) If the tax credit or credits being claimed by a taxpayer are type one tax credits and type two tax credits only, but not type three tax credits, seventy per cent of the amount of tax due from such taxpayer under this chapter with respect to said calendar years of the taxpayer prior to the application of such credits, provided (i) the type one tax credits shall be claimed before type two tax credits are claimed, (ii) the type one tax credits being claimed may not exceed the fifty-five per cent threshold, and (iii) the sum of the type one tax credits and the type two tax credits being claimed may not exceed the seventy per cent threshold.

Sec. 48. Section 2-71x of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

For the fiscal year ending June 30, 2015, and each fiscal year thereafter, the Comptroller shall segregate [three million two hundred thousand] one million six hundred thousand dollars of the amount of the funds received by the state from the tax imposed under chapter 211 on public service companies providing community antenna television service in this state. The moneys segregated by the Comptroller shall be deposited with the Treasurer and made available to the Office of Legislative Management to defray the cost of providing the citizens of this state with Connecticut Television Network coverage of state government deliberations and public policy events.

Sec. 49. Subparagraph (B) of subdivision (20) of subsection (a) of section 12-701 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to taxable years commencing on or after January 1, 2017):

(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 taxable years commencing prior to January 1, 2018, 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 taxable years commencing prior to January 1, 2018, 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; (III) for the taxable year commencing January 1, 2018, and each taxable year thereafter, 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 seventy-five thousand dollars, or as a married individual filing separately whose federal adjusted gross income for such taxable year is less than seventy-five 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 one hundred 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 one hundred thousand dollars, an amount equal to the Social Security benefits includable for federal income tax purposes; and (IV) for the taxable year commencing January 1, 2018, and each taxable year thereafter, 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 seventy-five thousand dollars or more, or as a married individual filing separately whose federal adjusted gross income for such taxable year is seventy-five 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 one hundred 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 one hundred 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 12-701a, 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, (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, (xvi) to the extent properly includable in the gross income for federal income tax purposes of a designated beneficiary, as defined in section 3-123aa, interest, dividends or capital gains earned on contributions to accounts established for the designated beneficiary pursuant to the Connecticut Homecare Option Program for the Elderly established by sections 3-123aa to 3-123ff, inclusive, (xvii) to the extent properly includable in gross income for federal income tax purposes, any 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, (xviii) to the extent properly includable in gross income for federal income tax purposes for the taxable year, any income from the discharge of indebtedness in connection with any reacquisition, after December 31, 2008, and before January 1, 2011, of an applicable debt instrument or instruments, as those terms are defined in Section 108 of the Internal Revenue Code, as amended by Section 1231 of the American Recovery and Reinvestment Act of 2009, to the extent any such income was added to federal adjusted gross income pursuant to subparagraph (A)(xi) of this subdivision in computing Connecticut adjusted gross income for a preceding taxable year, (xix) to the extent not deductible in determining federal adjusted gross income, the amount of any contribution to a manufacturing reinvestment account established pursuant to section 32-9zz in the taxable year that such contribution is made, and (xx) to the extent properly includable in gross income for federal income tax purposes, for the taxable year commencing January 1, 2015, ten per cent of the income received from the state teachers' retirement system, for the taxable year commencing January 1, 2016, twenty-five per cent of the income received from the state teachers' retirement system, and for the taxable year commencing January 1, 2017, and each taxable year thereafter, fifty per cent of the income received from the state teachers' retirement system or the percentage, if applicable, pursuant to clause (xxi) of this subparagraph, and (xxi) to the extent properly includable in gross income for federal income tax purposes, except for retirement benefits under clause (iv) of this subparagraph and retirement pay under clause (xvii) of this subparagraph, 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 seventy-five thousand dollars, or as a married individual filing separately whose federal adjusted gross income for such taxable year is less than seventy-five thousand dollars, or as a head of household whose federal adjusted gross income for such taxable year is less than seventy-five 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 one hundred thousand dollars, (I) for the taxable year commencing January 1, 2019, fourteen per cent of any pension or annuity income, (II) for the taxable year commencing January 1, 2020, twenty-eight per cent of any pension or annuity income, (III) for the taxable year commencing January 1, 2021, forty-two per cent of any pension or annuity income, (IV) for the taxable year commencing January 1, 2022, fifty-six per cent of any pension or annuity income, (V) for the taxable year commencing January 1, 2023, seventy per cent of any pension or annuity income, (VI) for the taxable year commencing January 1, 2024, eighty-four per cent of any pension or annuity income, and (VII) for the taxable year commencing January 1, 2025, any pension or annuity income.

Sec. 50. Subdivision (1) of subsection (e) of section 12-704d of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2017):

(e) (1) Any angel investor that intends to make a cash investment in a business on such list may apply to Connecticut Innovations, Incorporated, to reserve a tax credit in the amount indicated by such investor. The aggregate amount of all tax credits under this section that may be reserved by Connecticut Innovations, Incorporated, shall not exceed six million dollars annually for the fiscal years commencing July 1, 2010, to July 1, 2012, inclusive, and shall not exceed three million dollars in each fiscal year thereafter. Connecticut Innovations, Incorporated, shall not reserve tax credits under this section for any investment made on or after [July 1, 2019] October 1, 2017.

Sec. 51. Subsection (e) of section 12-704e of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to taxable years commencing on or after January 1, 2017):

(e) For purposes of this section, "applicable percentage" means: [thirty per cent, except (1) for the taxable year commencing on January 1, 2013, "applicable percentage" means twenty-five per cent, and (2) for taxable years commencing on or after January 1, 2014, but prior to January 1, 2017, "applicable percentage" means twenty-seven and one-half per cent] (1) For a taxpayer claiming no children as dependents, five per cent; (2) for a taxpayer claiming one child as a dependent, ten per cent; (3) for a taxpayer claiming two children as dependents, fifteen per cent; and (4) for a taxpayer claiming three or more children as dependents, twenty-five per cent.

Sec. 52. Subsection (a) of section 12-264 of the general statutes, as amended by section 27 of public act 17-147, is repealed and the following is substituted in lieu thereof (Effective October 1, 2017):

(a) Each (1) municipality, or department or agency thereof, or district manufacturing, selling or distributing gas to be used for light, heat or power, (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 electric company, as defined in section 16-246f, that holds property in this state, 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, as determined by the Commissioner of Revenue Services, (A) all income included in operating revenue accounts in the uniform systems of accounts prescribed by the Public Utilities Regulatory Authority for operations within the taxable quarter and, with respect to each such company, (B) all income identified in said uniform systems of accounts as income from merchandising, jobbing and contract work, (C) all revenues identified in said uniform systems of accounts as income from nonutility operations, (D) all revenues identified in said uniform systems of accounts as nonoperating retail income, 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, 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, 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.

Sec. 53. Section 16-331hh of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

Notwithstanding the provisions of subsection (b) of section 16-331bb, the sum of [$3,000,000] five million dollars shall be transferred from the municipal video competition trust account and credited to the resources of the General Fund for the fiscal year ending June 30, [2016] 2018, and each fiscal year thereafter.

Sec. 54. (NEW) (Effective from passage) Notwithstanding the provisions of section 16-331cc of the general statutes, the sum of three million five hundred thousand dollars shall be transferred from the public, educational and governmental programming and education technology investment account and credited to the resources of the General Fund for the fiscal year ending June 30, 2018, and each fiscal year thereafter.

Sec. 55. Subsection (a) of section 12-541 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2017):

(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, if all of the proceeds from the event 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) 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 17a-310, (6) 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, (7) to any carnival or amusement ride, (8) to any interscholastic athletic event held at the stadium facility, as defined in section 32-651, 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. [, (10) to any event at (A) the XL Center in Hartford, or (B) the Webster Bank Arena in Bridgeport, (11) from July 1, 2015, to June 30, 2017, to any athletic event presented by a member team of the Atlantic League of Professional Baseball at the Ballpark at Harbor Yard in Bridgeport, (12) to any event presented at the Dunkin' Donuts Park in Hartford, or (13) on and after July 1, 2017, to any athletic event presented by a member team of the Atlantic League of Professional Baseball at the New Britain Stadium.] 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.

Sec. 56. (Effective from passage) For the fiscal years ending June 30, 2018, and June 30, 2019, the Connecticut Lottery Corporation, created under section 12-802 of the general statutes, shall reduce its expenses for each said fiscal year by one million dollars from the amount of its expenses in the fiscal year ending June 30, 2017.

Sec. 57. Subsection (c) of section 29-11 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2017, and applicable to background check services requested on or after October 1, 2017):

(c) The Commissioner of Emergency Services and Public Protection shall charge the following fees for the service indicated: (1) Name search, thirty-six dollars; (2) fingerprint search, [fifty] seventy-five dollars; (3) personal record search, [fifty] seventy-five dollars; (4) letters of good conduct search, [fifty] seventy-five dollars; (5) bar association search, [fifty] seventy-five dollars; (6) fingerprinting, fifteen dollars; (7) criminal history record information search, [fifty] seventy-five dollars. Except as provided in subsection (b) of this section, the provisions of this subsection shall not apply to any federal, state or municipal agency.

Sec. 58. Subsection (d) of section 7-34a of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2017):

(d) In addition to the fees for recording a document under subsection (a) of this section, town clerks shall receive a fee of [three] ten dollars for each document recorded in the land records of the municipality. Not later than the fifteenth day of each month, town clerks shall remit [two-thirds] two-fifths of the fees paid pursuant to this subsection during the previous calendar month to the State Treasurer for deposit in the General Fund and two-fifths of the fees paid pursuant to this subsection during the previous calendar month to the State Librarian for deposit in a bank account of the State Treasurer and crediting to the historic documents preservation account established under section 11-8i. [One-third] One-fifth of the amount paid for fees pursuant to this subsection shall be retained by town clerks and used for the preservation and management of historic documents. The provisions of this subsection shall not apply to any document recorded on the land records by an employee of the state or of a municipality in conjunction with [said] the employee's official duties. As used in this section "municipality" includes each town, consolidated town and city, city, consolidated town and borough, borough, district, as defined in chapter 105 or chapter 105a, and each municipal board, commission and taxing district not previously mentioned.

Sec. 59. (NEW) (Effective October 1, 2017) (a) For purposes of this section:

(1) "Outpatient clinic" means an organization operated by a municipality or a corporation, other than a hospital, that provides (A) ambulatory medical care, including preventive and health promotion services, (B) dental care, or (C) mental health services in conjunction with medical or dental care for the purpose of diagnosing or treating a health condition that does not require the patient's overnight care; and

(2) "Urgent care center" means a free-standing facility, distinguished from an emergency department setting, that is licensed as an outpatient clinic under section 19a-491 of the general statutes and that (A) provides treatment of medical conditions that do not require critical or emergent intervention for a life-threatening or potentially permanent disabling condition, (B) offers treatment of such conditions without requiring an appointment, and (C) provides services during times of the day, weekends or holidays when primary care provider offices are not customarily open to patients.

(b) On or after April 1, 2018, no person acting individually or jointly with any other person shall establish, conduct, operate or maintain an urgent care center without obtaining a license as an outpatient clinic under section 19a-491 of the general statutes from the Department of Public Health.

(c) The Commissioner of Public Health may implement policies and procedures as necessary to carry out the provisions of this section while in the process of adopting the policies and procedures as regulations, provided notice of intent to adopt the regulations is published in accordance with the provisions of chapter 54 of the general statutes.

(d) The Commissioner of Social Services may establish rates of payment to providers practicing in urgent care centers. The Commissioner of Social Services may implement policies and procedures as necessary to carry out the provisions of this section while in the process of adopting the policies and procedures as regulations, provided notice of intent to adopt the regulations is published in accordance with the provisions of section 17b-10 of the general statutes not later than twenty days after the date of implementation.

Sec. 60. Subsection (e) of section 19a-491 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2017):

(e) The commissioner shall charge one thousand dollars for the licensing and inspection every [four] three years of outpatient clinics that provide either medical or mental health service, urgent care services and well-child [clinics] clinical services, except those operated by municipal health departments, health districts or licensed nonprofit nursing or community health agencies.

Sec. 61. (NEW) (Effective from passage) (a) Definitions. As used in this section:

(1) "Commissioner" means the Commissioner of Public Health, or the commissioner's designee;

(2) "Community public water system" means a public water system that regularly serves at least twenty-five year-round residents;

(3) "Consumer" has the same meaning as provided in section 25-32a of the general statutes;

(4) "Department" means the Department of Public Health;

(5) "Nontransient noncommunity public water system" means a public water system that is not a community public water system and that regularly serves at least twenty-five of the same persons over six months per year;

(6) "Public water system" means a water company that supplies drinking water to fifteen or more consumers or twenty-five or more persons daily at least sixty days of the year; and

(7) "Water company" has the same meaning as provided in section 25-32a of the general statutes.

(b) On and after July 1, 2018, no community public water system or nontransient noncommunity public water system may provide drinking water to the public unless the water company that owns such system has obtained a license to operate from the commissioner in accordance with the schedule established pursuant to subsection (c) of this section.

(c) The commissioner shall, in consultation with the Secretary of the Office of Policy and Management, establish a staggered license application system for community public water systems and nontransient noncommunity public water systems. Upon receipt of an application for an initial license to operate a community public water system or a nontransient noncommunity public water system made by the water company that owns such system, along with the required fee in accordance with subsection (g) of this section, the commissioner shall issue such license to operate to a water company if the water company that owns such community public water system or nontransient noncommunity public water system meets the requirements established under this section. The application shall be signed under oath by the owner of the water company or the person authorized to act on behalf of the owner and shall contain a notice that false statements made therein are punishable in accordance with section 53a-157b of the general statutes. Such community public water system or nontransient noncommunity public water system license to operate shall be in effect for two years.

(d) The commissioner shall renew a license to operate a community public water system or nontransient noncommunity public water system once every two years, upon receipt of the renewal application and required fee from the water company that owns such system.

(e) The commissioner may deny an application for, or may suspend or revoke, a water company's license to operate a community public water system or nontransient noncommunity public water system for: (1) Failure to comply with federal or state statutes and regulations applicable to water companies; (2) material misstatement of fact made on the initial or renewal application; or (3) imminent threat to public health with respect to such public water system as determined by the commissioner. A hearing shall be held in accordance with the provisions of chapter 54 of the general statutes before the commissioner may suspend or revoke a water company's license to operate a community public water system or nontransient noncommunity public water system.

(f) Any change in ownership of the community public water system or nontransient noncommunity public water system for which the water company has a license to operate shall require a new license to operate in accordance with this section.

(g) The commissioner, in consultation with the Secretary of the Office of Policy and Management, shall publish on the department's Internet web site the fees for a license to operate a community public water system and a nontransient noncommunity public water system. The fee for a license to operate a community public water system shall be based on the number of service connections of the community public water system. A water company applying for a license to operate a community public water system may collect the fee for such license from the consumers of the water company's community public water system. The amount collected by the water company from an individual consumer shall be a pro rata share of the fee for such license based on the amount of water consumed by the consumer.

(h) Any water company that fails to pay the fee for a license to operate a community public water system or nontransient noncommunity public water system shall be assessed a civil penalty under the provisions of section 25-32e of the general statutes.

(i) The commissioner may adopt regulations, in accordance with the provisions of chapter 54 of the general statutes, to carry out the provisions of this section.

(j) State agencies shall be exempt from the requirements of this section.

Sec. 62. Section 19a-55a of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

[(a)] There is established a newborn screening account that shall be a separate nonlapsing account within the General Fund. The account shall contain any moneys required by law to be deposited into the account. Any balance remaining in said account [at the end of any fiscal year shall be carried forward in the account for the next fiscal year] on June 30, 2017, shall be credited to the resources of the General Fund and made available for expenditure by the Department of Public Health for the expenses of the testing required under sections 19a-55 and 19a-59 for the fiscal year ending June 30, 2018.

[(b) Five hundred thousand dollars of the amount collected pursuant to section 19a-55, in each fiscal year, shall be credited to the newborn screening account, and be available for expenditure by the Department of Public Health for the expenses of the testing required by sections 19a-55 and 19a-59.]

Sec. 63. Subdivision (1) of section 12-408 of the general statutes, as amended by section 12 of public act 17-147, is repealed and the following is substituted in lieu thereof (Effective October 1, 2017, and applicable to sales occurring on or after October 1, 2017):

(1) (A) For the privilege of making any sales, as defined in subdivision (2) of subsection (a) of section 12-407, at retail, in this state for a consideration, a tax is hereby imposed on all retailers at the rate of six and thirty-five-hundredths per cent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail or from the rendering of any services constituting a sale in accordance with subdivision (2) of subsection (a) of section 12-407, except, in lieu of said rate of six and thirty-five-hundredths per cent, the rates provided in subparagraphs (B) to (H), inclusive, of this subdivision;

(B) (i) At a rate of fifteen per cent with respect to each transfer of occupancy, from the total amount of rent received by a hotel or lodging house for the first period not exceeding thirty consecutive calendar days;

(ii) At a rate of eleven per cent with respect to each transfer of occupancy, from the total amount of rent received by a bed and breakfast establishment for the first period not exceeding thirty consecutive calendar days;

(C) With respect to the sale of a motor vehicle to any individual who is a member of the armed forces of the United States and is on full-time active duty in Connecticut and who is considered, under 50 App USC 574, a resident of another state, or to any such individual and the spouse thereof, at a rate of four and one-half per cent of the gross receipts of any retailer from such sales, provided such retailer requires and maintains a declaration by such individual, prescribed as to form by the commissioner and bearing notice to the effect that false statements made in such declaration are punishable, or other evidence, satisfactory to the commissioner, concerning the purchaser's state of residence under 50 App USC 574;

(D) (i) With respect to the sales of computer and data processing services occurring on or after [July 1, 1997, and prior to July 1, 1998, at the rate of five per cent, on or after July 1, 1998, and prior to July 1, 1999, at the rate of four per cent, on or after July 1, 1999, and prior to July 1, 2000, at the rate of three per cent, on or after] July 1, 2000, and prior to July 1, 2001, at the rate of two per cent, on or after July 1, 2001, at the rate of one per cent, and (ii) with respect to sales of Internet access services, on and after July 1, 2001, such services shall be exempt from such tax;

(E) (i) With respect to the sales of labor that is otherwise taxable under subparagraph (C) or (G) of subdivision (2) of subsection (a) of section 12-407 on existing vessels and repair or maintenance services on vessels occurring on and after July 1, 1999, such services shall be exempt from such tax;

(ii) With respect to the sale of a vessel, such sale shall be exempt from such tax provided such vessel is docked in this state for sixty or fewer days in a calendar year;

(F) With respect to patient care services for which payment is received by the hospital on or after July 1, 1999, and prior to July 1, 2001, at the rate of five and three-fourths per cent and on and after July 1, 2001, such services shall be exempt from such tax;

(G) With respect to the rental or leasing of a passenger motor vehicle for a period of thirty consecutive calendar days or less, at a rate of nine and thirty-five-hundredths per cent;

(H) With respect to the sale of (i) a motor vehicle for a sales price exceeding fifty thousand dollars, at a rate of seven and three-fourths per cent on the entire sales price, (ii) jewelry, whether real or imitation, for a sales price exceeding five thousand dollars, at a rate of per cent on the entire sales price, and (iii) an article of clothing or footwear intended to be worn on or about the human body, a handbag, luggage, umbrella, wallet or watch for a sales price exceeding one thousand dollars, at a rate of seven and three-fourths per cent on the entire sales price. For purposes of this subparagraph, "motor vehicle" has the meaning provided in section 14-1, but does not include a motor vehicle subject to the provisions of subparagraph (C) of this subdivision, a motor vehicle having a gross vehicle weight rating over twelve thousand five hundred pounds, or a motor vehicle having a gross vehicle weight rating of twelve thousand five hundred pounds or less that is not used for private passenger purposes, but is designed or used to transport merchandise, freight or persons in connection with any business enterprise and issued a commercial registration or more specific type of registration by the Department of Motor Vehicles;

(I) The rate of tax imposed by this chapter shall be applicable to all retail sales upon the effective date of such rate, except that a new rate which represents an increase in the rate applicable to the sale shall not apply to any sales transaction wherein a binding sales contract without an escalator clause has been entered into prior to the effective date of the new rate and delivery is made within ninety days after the effective date of the new rate. For the purposes of payment of the tax imposed under this section, any retailer of services taxable under subparagraph (I) of subdivision (2) of subsection (a) of section 12-407, who computes taxable income, for purposes of taxation under the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended, on an accounting basis which recognizes only cash or other valuable consideration actually received as income and who is liable for such tax only due to the rendering of such services may make payments related to such tax for the period during which such income is received, without penalty or interest, without regard to when such service is rendered;

(J) (i) For calendar quarters ending on or after September 30, 2011, [except for calendar quarters ending on or after July 1, 2016,] but prior to [July] October 1, 2017, the commissioner shall deposit into the regional planning incentive account, established pursuant to section 4-66k, six and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (B) of this subdivision and ten and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (G) of this subdivision;

(ii) For calendar quarters ending on or after December 31, 2017, the commissioner shall deposit into the marketing, culture and tourism account established under section 65 of this act ten per cent of the amounts received by the state from the tax imposed under subparagraph (B) of this subdivision;

(K) [(i)] Notwithstanding the provisions of this section, for calendar months commencing on or after May 1, 2016, but prior to July 1, 2016, the commissioner shall deposit into the municipal revenue sharing account established pursuant to section 4-66l four and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision, and shall transfer any accrual related to said months on or after said July 1, 2016, date; and

[(ii) For calendar months commencing on or after July 1, 2017, the commissioner shall deposit into the municipal revenue sharing account established pursuant to section 4-66l seven and nine-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision; and]

(L) (i) Notwithstanding the provisions of this section, for calendar months commencing on or after December 1, 2015, but prior to October 1, 2016, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 four and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision;

(ii) For calendar months commencing on or after October 1, 2016, but prior to July 1, 2017, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 six and three-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision; [and]

(iii) For calendar months commencing on or after July 1, 2017, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 seven and nine-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision; [.]

(iv) For calendar months commencing on or after July 1, 2020, but prior to July 1, 2021, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 twenty per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision on the sale of a motor vehicle;

(v) For calendar months commencing on or after July 1, 2021, but prior to July 1, 2022, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 forty per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision on the sale of a motor vehicle;

(vi) For calendar months commencing on or after July 1, 2022, but prior to July 1, 2023, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 sixty per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision on the sale of a motor vehicle;

(vii) For calendar months commencing on or after July 1, 2023, but prior to July 1, 2024, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 eighty per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision on the sale of a motor vehicle; and

(viii) For calendar months commencing on or after July 1, 2024, but prior to July 1, 2025, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 one hundred per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision on the sale of a motor vehicle.

Sec. 64. Subdivision (1) of section 12-411 of the general statutes, as amended by sections 13 and 33 of public act 17-147, is repealed and the following is substituted in lieu thereof (Effective October 1, 2017, and applicable to sales occurring on or after October 1, 2017):

(1) (A) An excise tax is hereby imposed on the storage, acceptance, consumption or any other use in this state of tangible personal property purchased from any retailer for storage, acceptance, consumption or any other use in this state, the acceptance or receipt of any services constituting a sale in accordance with subdivision (2) of subsection (a) of section 12-407, purchased from any retailer for consumption or use in this state, or the storage, acceptance, consumption or any other use in this state of tangible personal property which has been manufactured, fabricated, assembled or processed from materials by a person, either within or without this state, for storage, acceptance, consumption or any other use by such person in this state, to be measured by the sales price of materials, at the rate of six and thirty-five-hundredths per cent of the sales price of such property or services, except, in lieu of said rate of six and thirty-five-hundredths per cent;

(B) (i) At a rate of fifteen per cent of the rent paid to a hotel or lodging house for the first period not exceeding thirty consecutive calendar days;

(ii) At a rate of eleven per cent of the rent paid to a bed and breakfast establishment for the first period not exceeding thirty consecutive calendar days;

(C) With respect to the storage, acceptance, consumption or use in this state of a motor vehicle purchased from any retailer for storage, acceptance, consumption or use in this state by any individual who is a member of the armed forces of the United States and is on full-time active duty in Connecticut and who is considered, under 50 App USC 574, a resident of another state, or to any such individual and the spouse of such individual at a rate of four and one-half per cent of the sales price of such vehicle, provided such retailer requires and maintains a declaration by such individual, prescribed as to form by the commissioner and bearing notice to the effect that false statements made in such declaration are punishable, or other evidence, satisfactory to the commissioner, concerning the purchaser's state of residence under 50 App USC 574;

(D) (i) With respect to the acceptance or receipt in this state of labor that is otherwise taxable under subparagraph (C) or (G) of subdivision (2) of subsection (a) of section 12-407 on existing vessels and repair or maintenance services on vessels occurring on and after July 1, 1999, such services shall be exempt from such tax;

(ii) With respect to the storage, acceptance or other use of a vessel in this state, such storage, acceptance or other use shall be exempt from such tax, provided such vessel is docked in this state for sixty or fewer days in a calendar year;

(E) (i) With respect to the acceptance or receipt in this state of computer and data processing services purchased from any retailer for consumption or use in this state occurring on or after [July 1, 1997, and prior to July 1, 1998, at the rate of five per cent of such services, on or after July 1, 1998, and prior to July 1, 1999, at the rate of four per cent of such services, on or after July 1, 1999, and prior to July 1, 2000, at the rate of three per cent of such services, on or after July 1, 2000, and prior to July 1, 2001, at the rate of two per cent of such services, on and after] July 1, 2001, at the rate of one per cent of such services, and (ii) with respect to the acceptance or receipt in this state of Internet access services, on [or] and after July 1, 2001, such services shall be exempt from such tax;

(F) With respect to the acceptance or receipt in this state of patient care services purchased from any retailer for consumption or use in this state for which payment is received by the hospital on or after July 1, 1999, and prior to July 1, 2001, at the rate of five and three-fourths per cent and on and after July 1, 2001, such services shall be exempt from such tax;

(G) With respect to the rental or leasing of a passenger motor vehicle for a period of thirty consecutive calendar days or less, at a rate of nine and thirty-five-hundredths per cent;

(H) With respect to the sale of (i) a motor vehicle for a sales price exceeding fifty thousand dollars, at a rate of seven and three-fourths per cent on the entire sales price, (ii) jewelry, whether real or imitation, for a sales price exceeding five thousand dollars, at a rate of seven and three-fourths per cent on the entire sales price, and (iii) an article of clothing or footwear intended to be worn on or about the human body, a handbag, luggage, umbrella, wallet or watch for a sales price exceeding one thousand dollars, at a rate of seven and three-fourths per cent on the entire sales price. For purposes of this subparagraph, "motor vehicle" has the meaning provided in section 14-1, but does not include a motor vehicle subject to the provisions of subparagraph (C) of this subdivision, a motor vehicle having a gross vehicle weight rating over twelve thousand five hundred pounds, or a motor vehicle having a gross vehicle weight rating of twelve thousand five hundred pounds or less that is not used for private passenger purposes, but is designed or used to transport merchandise, freight or persons in connection with any business enterprise and issued a commercial registration or more specific type of registration by the Department of Motor Vehicles;

(I) (i) For calendar quarters ending on or after September 30, 2011, [except for calendar quarters ending on or after July 1, 2016,] but prior to [July] October 1, 2017, the commissioner shall deposit into the regional planning incentive account, established pursuant to section 4-66k, six and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (B) of this subdivision and ten and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (G) of this subdivision;

(ii) For calendar quarters ending on or after December 31, 2017, the commissioner shall deposit into the marketing, culture and tourism account established under section 70 of this act ten per cent of the amounts received by the state from the tax imposed under subparagraph (B) of this subdivision;

(J) [(i)] Notwithstanding the provisions of this section, for calendar months commencing on or after May 1, 2016, but prior to July 1, 2016, the commissioner shall deposit into the municipal revenue sharing account, established pursuant to section 4-66l, four and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision and shall transfer any accrual related to such months on or after July 1, 2016; and

[(ii) For calendar months commencing on or after July 1, 2017, the commissioner shall deposit into said municipal revenue sharing account seven and nine-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision;]

(K) (i) Notwithstanding the provisions of this section, for calendar months commencing on or after December 1, 2015, but prior to October 1, 2016, the commissioner shall deposit into the Special Transportation Fund, established pursuant to section 13b-68, four and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision;

(ii) For calendar months commencing on or after October 1, 2016, but prior to July 1, 2017, the commissioner shall deposit into said Special Transportation Fund six and three-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision; [and]

(iii) For calendar months commencing on or after July 1, 2017, the commissioner shall deposit into said Special Transportation Fund seven and nine-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision; [.]

(iv) For calendar months commencing on or after July 1, 2020, but prior to July 1, 2021, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 twenty per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision on the sale of a motor vehicle;

(v) For calendar months commencing on or after July 1, 2021, but prior to July 1, 2022, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 forty per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision on the sale of a motor vehicle;

(vi) For calendar months commencing on or after July 1, 2022, but prior to July 1, 2023, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 sixty per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision on the sale of a motor vehicle;

(vii) For calendar months commencing on or after July 1, 2023, but prior to July 1, 2024, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 eighty per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision on the sale of a motor vehicle; and

(viii) For calendar months commencing on or after July 1, 2024, but prior to July 1, 2025, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 one hundred per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision on the sale of a motor vehicle.

Sec. 65. (NEW) (Effective October 1, 2017) There is established an account to be known as the "marketing, culture and tourism account" which shall be a separate, nonlapsing account within the General Fund. The account shall contain any moneys required by law to be deposited in the account. Moneys in the account shall be expended by the Commissioner of Economic and Community Development, in consultation with the Culture and Tourism Advisory Committee established under section 10-393 of the general statutes, to provide grants to private entities to carry out the provisions of subdivisions (1) to (3), inclusive, of subsection (a) of section 10-392 of the general statutes.

Sec. 66. Section 10-393 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2017):

(a) There shall be a Culture and Tourism Advisory Committee which shall consist of twenty-eight voting members and nonvoting ex-officio members. Such ex-officio members shall be the executive directors of the Connecticut Trust for Historic Preservation and the Connecticut Humanities Council, the State Poet Laureate, the State Historian and the State Archaeologist. The State Poet Laureate, the State Historian and the State Archaeologist shall serve as members without being appointed and without receiving compensation for such service. The remaining twenty-three members shall be appointed as follows:

(1) The Governor shall appoint seven members: (A) One member shall be an individual with knowledge of and experience in the tourism industry from within the state; (B) three members shall be individuals with knowledge of or experience or interest in history or humanities; (C) one member shall be an individual with knowledge of or experience or interest in the arts; and (D) two members shall be selected at large.

(2) The speaker of the House of Representatives shall appoint three members: (A) One member shall be an individual with knowledge of and experience in the tourism industry from the western regional tourism district, established under section 10-397; (B) one member shall be an individual with knowledge of or experience or interest in history or humanities; and (C) one member shall be an individual with knowledge of or experience or interest in the arts.

(3) The president pro tempore of the Senate shall appoint three members: (A) One member shall be an individual with knowledge of and experience in the tourism industry from the central regional tourism district, established under section 10-397; (B) one member shall be an individual with knowledge of or experience or interest in history or humanities; and (C) one member shall be an individual with knowledge of or experience or interest in the arts.

(4) The majority leader of the House of Representatives shall appoint two members: (A) One member shall be an individual with knowledge of and experience in the tourism industry from the central regional tourism district, established under section 10-397; and (B) one member shall be an individual with knowledge of or experience or interest in the arts.

(5) The majority leader of the Senate shall appoint two members: (A) One member shall be an individual with knowledge of and experience in the tourism industry from the eastern regional tourism district; and (B) one member shall be an individual with knowledge of or experience or interest in the arts.

(6) The minority leader of the House of Representatives shall appoint three members: (A) One member shall be an individual with knowledge of and experience in the tourism industry from within the state; (B) one member shall be an individual with knowledge of or experience or interest in history or humanities; and (C) one member shall be an individual with knowledge of or experience or interest in the arts.

(7) The minority leader of the Senate shall appoint three members: (A) One member shall be an individual with knowledge of and experience in the tourism industry from the western regional tourism district, established under section 10-397; (B) one member shall be an individual with knowledge of or experience or interest in history or humanities; (C) one member shall be an individual with knowledge of or experience or interest in the arts.

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

(c) The voting members shall elect annually: A member from among the voting members to serve as chairperson of the advisory committee and one member as vice-chairperson. Members shall receive no compensation for the performance of their duties, but may be reimbursed for their necessary expenses incurred in the performance of their duties. The advisory committee shall meet at least once during each calendar quarter and at such other times as the chairperson deems necessary or upon the request of the Commissioner of Economic and Community Development.

(d) Thirteen voting members of the board shall constitute a quorum and the affirmative vote of a majority of the voting members present at a meeting of the advisory committee shall be sufficient for any action taken by the advisory committee. Any recommendations by the advisory committee may be authorized by resolution at any regular or special meeting and shall take effect immediately unless otherwise provided in the resolution.

(e) (1) The advisory committee shall make recommendations annually to the Commissioner of Economic and Community Development for the amount of each grant recommended to be made in a fiscal year from the marketing, culture and tourism account established under section 65 of this act and the private entity to which such grant is recommended to be made.

(2) Prior to making any grants from said account, the commissioner and the advisory committee shall jointly determine any eligibility requirements, limits on the number or amount of grants made from said account, application requirements and any other requirements or procedures the commissioner and the advisory committee deem necessary for the purpose of making such grants.

[(e)] (f) The Commissioner of Economic and Community Development shall provide administrative assistance to the advisory committee. The commissioner shall have the authority to: Establish rules for the internal operation of the advisory committee; contract for facilities, services and programs to implement the purposes of the commission established by law; and enter into agreements for funding from private sources, including corporate donations and other commercial sponsorships. The commissioner is authorized to do all things necessary to apply for, qualify for and accept any funds made available under any federal act for the purposes established under section 10-392. All funds received under this subsection shall be deposited into the culture and tourism account within the department, established under section 10-395. The commissioner may enter into contracts with the federal government concerning the use of such funds.

Sec. 67. Section 10-392 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2017):

(a) The General Assembly finds and declares that culture, history, the arts and the digital media and motion picture and tourism industries contribute significant value to the vitality, quality of life and economic health of Connecticut. The Connecticut Trust for Historic Preservation shall operate in conjunction with the Department of Economic and Community Development for purposes of joint strategic planning, annual reporting on appropriations and fiscal reporting. The department shall enhance and promote culture, history, the arts and the tourism and digital media and motion picture industries in Connecticut.

(b) The department shall:

(1) Market and promote Connecticut as a destination for leisure and business travelers through the development and implementation of a strategic state-wide marketing plan and provision of visitor services to enhance the economic impact of the tourism industry;

(2) Promote the arts;

(3) Recognize, protect, preserve and promote historic resources;

(4) Interpret and present Connecticut's history and culture;

(5) Promote Connecticut as a location in which to produce digital media and motion pictures and to establish and conduct business related to the digital media and motion picture industries to enhance these industries' economic impact in the state;

(6) Establish a uniform financial reporting system and forms to be used by each regional tourism district, established under section 10-397, in the preparation of the annual budget submitted to the General Assembly;

(7) Integrate funding and programs whenever possible; [and]

(8) In consultation with the Culture and Tourism Advisory Committee established under section 10-393, make grants to private entities from the marketing, culture and tourism account established under section 65 of this act for the purposes set forth in said section; and

[(8)] (9) On or before January 1, 2012, and biennially thereafter, develop and submit to the Governor and the General Assembly, in accordance with section 11-4a, a strategic plan to implement subdivisions (1) to (5), inclusive, of this subsection. Commencing with the plan required to be submitted on or before January 1, 2020, the strategic plan shall include a report of any grants made pursuant to subdivision (8) of this subsection in the preceding two years, including the names of the private entities that received any such grant and the amount of any such grant.

(c) The Department of Economic and Community Development shall be a successor agency to the Connecticut Commission on Culture and Tourism, State Commission on the Arts, the Connecticut Historical Commission, the Office of Tourism, the Connecticut Tourism Council, the Connecticut Film, Video and Media Commission and the Connecticut Film, Video and Media Office in accordance with the provisions of sections 4-38d and 4-39.

Sec. 68. Section 19a-527 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2017):

Citations issued pursuant to section 19a-524 for violations of statutory or regulatory requirements shall be classified according to the nature of the violation and shall state such classification and the amount of the civil penalty to be imposed on the face thereof. The Commissioner of Public Health shall, by regulation in accordance with chapter 54, classify [violations] each of the statutory and regulatory requirements set forth in section 19a-524 for which a violation may result in a citation as follows:

[(a)] (1) Class A violations are conditions that the Commissioner of Public Health determines present an immediate danger of death or serious harm to any patient in the nursing home facility or residential care home. For each class A violation, a civil penalty of not more than [five] twenty thousand dollars may be imposed; and

[(b)] (2) Class B violations are conditions that the Commissioner of Public Health determines present a [probability of] potential for death or serious harm in the reasonably foreseeable future to any patient in the nursing home facility or residential care home, but that he or she does not find constitute a class A violation. For each such violation, a civil penalty of not more than [three] ten thousand dollars may be imposed.

Sec. 69. Subsection (c) of section 4-28e of the general statutes, as amended by section 3 of public act 17-51, is repealed and the following is substituted in lieu thereof (Effective from passage):

[(c) (1) For the fiscal year ending June 30, 2001, disbursements from the Tobacco Settlement Fund shall be made as follows: (A) To the General Fund in the amount identified as "Transfer from Tobacco Settlement Fund" in the General Fund revenue schedule adopted by the General Assembly; (B) to the Department of Mental Health and Addiction Services for a grant to the regional action councils in the amount of five hundred thousand dollars; and (C) to the Tobacco and Health Trust Fund in an amount equal to nineteen million five hundred thousand dollars.

(2) For each of the fiscal years ending June 30, 2002, to June 30, 2015, inclusive, disbursements from the Tobacco Settlement Fund shall be made as follows: (A) To the Tobacco and Health Trust Fund in an amount equal to twelve million dollars, except in the fiscal years ending June 30, 2014, and June 30, 2015, said disbursement shall be in an amount equal to six million dollars; (B) to the Biomedical Research Trust Fund in an amount equal to four million dollars; (C) to the General Fund in the amount identified as "Transfer from Tobacco Settlement Fund" in the General Fund revenue schedule adopted by the General Assembly; and (D) any remainder to the Tobacco and Health Trust Fund.

(3) For the fiscal year ending June 30, 2016, disbursements from the Tobacco Settlement Fund shall be made as follows: (A) To the General Fund (i) in the amount identified as "Transfer from Tobacco Settlement Fund" in the General Fund revenue schedule adopted by the General Assembly, and (ii) in an amount equal to four million dollars; and (B) any remainder (i) first, in an amount equal to four million dollars, to be carried forward and credited to the resources of the General Fund for the fiscal year ending June 30, 2017, and (ii) if any funds remain, to the Tobacco and Health Trust Fund.]

[(4)] (c) (1) For the fiscal year ending June 30, 2017, disbursements from the Tobacco Settlement Fund shall be made as follows: (A) To the General Fund (i) in the amount identified as "Transfer from Tobacco Settlement Fund" in the General Fund revenue schedule adopted by the General Assembly, and (ii) in an amount equal to four million dollars; and (B) any remainder to the General Fund.

[(5) For the fiscal year ending June 30, 2018, and each fiscal year thereafter, disbursements from the Tobacco Settlement Fund shall be made as follows: (A) To the Tobacco and Health Trust Fund in an amount equal to six million dollars; (B) to the General Fund in the amount (i) identified as "Transfer from Tobacco Settlement Fund" in the General Fund revenue schedule adopted by the General Assembly, and (ii) in an amount equal to four million dollars; and (C) any remainder to the Tobacco and Health Trust Fund.

(6) For each of the fiscal years ending June 30, 2008, to June 30, 2012, inclusive, the sum of ten million dollars shall be disbursed from the Tobacco Settlement Fund to the Regenerative Medicine Research Fund established by section 32-41kk for grants-in-aid to eligible institutions for the purpose of conducting embryonic or human adult stem cell research.]

[(7)] (2) For each of the fiscal years ending June 30, [2016] 2018, to June 30, 2025, inclusive, the sum of [ten million] one million five hundred thousand dollars shall be disbursed from the Tobacco Settlement Fund to the smart start competitive operating grant account established [by] under section 10-507 for grants-in-aid to towns for the purpose of establishing or expanding a preschool program under the jurisdiction of the board of education for the town. [, except that in the fiscal years ending June 30, 2016, and June 30, 2017, said disbursement shall be in an amount equal to five million dollars.]

Sec. 70. Subsection (b) of section 10-507 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(b) There is established an account to be known as the "smart start competitive operating grant account" which shall be a separate, nonlapsing account within the General Fund. The account shall contain moneys required by law to be deposited in the account, in accordance with the provisions of [subdivision (4) of] subsection (c) of section 4-28e. Moneys in the account shall be expended by the Office of Early Childhood for the purposes of the Connecticut Smart Start competitive grant program established pursuant to section 10-506.

Sec. 71. (Effective from passage) Notwithstanding the provisions of section 10-507 of the general statutes, the unexpended balance of funds on June 30, 2017, in the smart start competitive operating grant account shall be transferred from said account and credited to the resources of the General Fund for the fiscal year ending June 30, 2018.

Sec. 72. (Effective from passage) Notwithstanding the provisions of section 4-66aa of the general statutes, the following sums shall be transferred from the community investment account and credited to the resources of the General Fund: (1) For the fiscal year ending June 30, 2018, the sum of $2,500,000; and (2) for the fiscal year ending June 30, 2019, the sum of $2,500,000.

Sec. 73. Section 5 of public act 17-51 is repealed and the following is substituted in lieu thereof (Effective from passage):

For the fiscal years ending June 30, 2017, through June 30, [2019] 2020, inclusive, the amount deemed appropriated pursuant to sections 3-20i and 3-115b of the general statutes in each of such fiscal years shall be one dollar.

Sec. 74. Subsection (a) of section 12-704c of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to taxable years commencing on or after January 1, 2017):

(a) Any resident of this state, as defined in subdivision (1) of subsection (a) of section 12-701, who is subject to the tax under this chapter for any taxable year and (1) who has attained age sixty-five before the close of such taxable year, or (2) who files a return under the federal income tax for such taxable year validly claiming one or more dependents shall be entitled to a credit in determining the amount of tax liability under this chapter, for all or a portion, as permitted by this section, of the amount of property tax, as defined in this section, first becoming due and actually paid during such taxable year by such person on such person's primary residence or motor vehicle in accordance with the provisions of this section, provided in the case of a person who files a return under the federal income tax for such taxable year as an unmarried individual, a married individual filing separately or a head of household, one motor vehicle shall be eligible for such credit and in the case of a husband and wife who file a return under federal income tax for such taxable year as married individuals filing jointly, no more than two motor vehicles shall be eligible for a credit under the provisions of this section.

Sec. 75. (Effective from passage) Notwithstanding the provisions of section 16-245n of the general statutes, for the fiscal years ending June 30, 2018, and June 30, 2019, the sum of $13,000,000 shall be transferred from the Clean Energy Fund and credited to the resources of the General Fund for each said fiscal year.

Sec. 76. (Effective from passage) Notwithstanding the provisions of section 10a-180 of the general statutes, for the fiscal years ending June 30, 2018, and June 30, 2019, the sum of $900,000 shall be transferred from the State of Connecticut Health and Educational Facilities Authority, established pursuant to section 10a-179 of the general statutes, and credited to the resources of the General Fund for each said fiscal year.

Sec. 77. (Effective from passage) Notwithstanding the provisions of section 22a-200c of the general statutes, for the fiscal years ending June 30, 2018, and June 30, 2019, the sum of $10,000,000 shall be transferred from the Regional Greenhouse Gas account and credited to the resources of the General Fund for each said fiscal year.

Sec. 78. Section 13b-17 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) The commissioner may adopt regulations, in accordance with the provisions of chapter 54, for the efficient conduct of the business of the department. The commissioner may delegate (1) to the Deputy Commissioner of Transportation any of the commissioner's duties and responsibilities; (2) to the bureau chief for an operating bureau any of the commissioner's duties and responsibilities which relate to the functions to be performed by that bureau; and (3) to other officers, employees and agents of the department any of the commissioner's duties and responsibilities that the commissioner deems appropriate, to be exercised under the commissioner's supervision and direction.

(b) The commissioner may adopt regulations in accordance with the provisions of chapter 54 establishing reasonable fees for any application submitted to the Department of Transportation or the Office of the State Traffic Administration for [(1) a state highway right-of-way encroachment permit, or (2)] a certificate of operation for an open air theater, shopping center or other development generating large volumes of traffic pursuant to section 14-311, provided the fees so established shall not exceed one hundred twenty-five per cent of the estimated administrative costs related to such applications. The commissioner may exempt municipalities from any fees imposed pursuant to this subsection.

(c) Not later than January 1, 2018, the commissioner shall establish fees for any application submitted to the Department of Transportation or the Office of the State Traffic Administration for a state highway right-of-way encroachment permit for an open air theater, shopping center or other development generating large volumes of traffic pursuant to section 14-311. Such fees shall mirror the amounts charged for such permits by the Massachusetts Department of Transportation.

Sec. 79. Section 14-164m of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2017):

Notwithstanding the provisions of section 13b-61, commencing on [July 1, 2007] October 1, 2017, and on the first day of each October, January, April and July thereafter, the State Comptroller shall transfer from the Special Transportation Fund into the Emissions Enterprise Fund, [one million six hundred twenty-five thousand] one million three hundred seventy-five thousand dollars of the funds received by the state pursuant to the fees imposed under sections 14-49b and 14-164c. [Notwithstanding the provisions of section 13b-61, on July 1, 2005, October 1, 2005, January 1, 2006, and April 1, 2006, the State Comptroller shall transfer from the Special Transportation Fund into the Emissions Enterprise Fund, four hundred thousand dollars of the funds received by the state pursuant to the fees imposed under sections 14-49b and 14-164c. Notwithstanding the provisions of section 13b-61, on July 1, 2006, October 1, 2006, January 1, 2007, and April 1, 2007, the State Comptroller shall transfer from the Special Transportation Fund into the Emissions Enterprise Fund, one million dollars of the funds received by the state pursuant to the fees imposed under sections 14-49b and 14-164c.]

Sec. 80. (NEW) (Effective from passage) (a) There is established an account to be known as the "Connecticut airport and aviation account" which shall be a separate, nonlapsing account within the Grants and Restricted Accounts Fund established pursuant to section 4-31c of the general statutes. The account shall contain any moneys required by law to be deposited in the account. Moneys in the account shall be expended by the Commissioner of Transportation, with the approval of the Secretary of the Office of Policy and Management, for the purposes of airport and aviation-related purposes.

(b) Notwithstanding the provisions of section 13b-61a of the general statutes, on and after the effective date of this section, the Commissioner of Revenue Services shall deposit into said account seventy-five and three-tenths per cent of the amounts received by the state from aviation fuel sources from the tax imposed under section 12-587 of the general statutes.

Sec. 81. Subsections (a) and (b) of section 12-217mm of the general statutes are repealed and the following is substituted in lieu thereof (Effective October 1, 2017):

(a) As used in this section:

(1) "Allowable costs" means the amounts chargeable to a capital account, including, but not limited to: (A) Construction or rehabilitation costs; (B) commissioning costs; (C) architectural and engineering fees allocable to construction or rehabilitation, including energy modeling; (D) site costs, such as temporary electric wiring, scaffolding, demolition costs and fencing and security facilities; and (E) costs of carpeting, partitions, walls and wall coverings, ceilings, lighting, plumbing, electrical wiring, mechanical, heating, cooling and ventilation but "allowable costs" does not include the purchase of land, any remediation costs or the cost of telephone systems or computers;

(2) "Brownfield" has the same meaning as in section 32-760;

(3) "Eligible project" means a real estate development project that is designed to meet or exceed the applicable LEED Green Building Rating System gold certification or other certification determined by the Commissioner of Energy and Environmental Protection to be equivalent, but if a single project has more than one building, "eligible project" means only the building or buildings within such project that is designed to meet or exceed the applicable LEED Green Building Rating System gold certification or other certification determined by the Commissioner of Energy and Environmental Protection to be equivalent;

(4) "Energy Star" means the voluntary labeling program administered by the United States Environmental Protection Agency designed to identify and promote energy-efficient products, equipment and buildings;

(5) "Enterprise zone" means an area in a municipality designated by the Commissioner of Economic and Community Development as an enterprise zone in accordance with the provisions of section 32-70;

(6) "LEED Accredited Professional Program" means the professional accreditation program for architects, engineers and other building professionals as administered by the United States Green Building Council;

(7) "LEED Green Building Rating System" means the Leadership in Energy and Environmental Design green building rating system developed by the United States Green Building Council as of the date that the project is registered with the United States Green Building Council;

(8) "Mixed-use development" means a development consisting of one or more buildings that includes residential use and in which no more than seventy-five per cent of the interior square footage has at least one of the following uses: (A) Commercial use; (B) office use; (C) retail use; or (D) any other nonresidential use that the Secretary of the Office of Policy and Management determines does not pose a public health threat or nuisance to nearby residential areas;

(9) "Secretary" means the Secretary of the Office of Policy and Management; and

(10) "Site improvements" means any construction work on, or improvement to, streets, roads, parking facilities, sidewalks, drainage structures and utilities.

(b) For income years commencing on and after January 1, 2012, but prior to October 1, 2017, there may be allowed a credit for all taxpayers against any tax due under the provisions of this chapter for the construction or renovation of an eligible project that meets the requirements of subsection (c) of this section, and, in the case of a newly constructed building, for which a certificate of occupancy has been issued not earlier than January 1, 2010.

Sec. 82. (Effective from passage) Not later than June 30, 2018, the Comptroller may designate up to $37,000,000 of the resources of the General Fund for the fiscal year ending June 30, 2018, to be accounted for as revenue of the General Fund for the fiscal year ending June 30, 2019.

Sec. 83. Subsection (i) of section 12-632 of the general statutes, as amended by section 446 of public act 15-5 of the June special session, is repealed and the following is substituted in lieu thereof (Effective from passage):

(i) In no event shall the total amount of all tax credits allowed to all business firms pursuant to the provisions of this chapter exceed [ten] five million dollars in any one fiscal year. Three million dollars of the total amount of tax credits allowed shall be granted to business firms eligible for tax credits pursuant to section 12-635.

Sec. 84. Section 12-130 of the general statutes, as amended by section 209 of public act 15-244, is repealed and the following is substituted in lieu thereof (Effective October 1, 2017):

(a) When any community, authorized to raise money by taxation, lays a tax, it shall appoint a collector thereof; and the selectmen of towns, and the committees of other communities, except as otherwise specially provided by law, shall make out and sign rate bills containing the proportion which each individual is to pay according to the assessment list; and any judge of the Superior Court or any justice of the peace, on their application or that of their successors in office, shall issue a warrant for the collection of any sums due on such rate bills. Each collector shall mail or hand to each individual from whom taxes are due a bill for the amount of taxes for which such individual is liable. In addition, the collector shall include with such bill, using [one of the following methods] (1) an attachment, (2) an enclosure, or (3) printed matter upon the face of the bill, a statement of [: (A) State] state aid to municipalities [which] that shall be in the following form:

"The (fiscal year) budget for the (city or town) estimates that .... Dollars will be received from the state of Connecticut for various state financed programs. Without this assistance your (fiscal year) property tax would be (herein insert the amount computed in accordance with subsection (b) of this section) mills.". [; and

(B) State aid reduction to municipalities that overspend, which shall be in the following form:

"The state will reduce grants to your town if local spending increases by more than 2.5 per cent from the previous fiscal year."]

Failure to send out or receive any such bill or statement shall not invalidate the tax. For purposes of this subsection, "mail" includes to send by electronic mail, provided an individual from whom taxes are due consents, in writing, to receive a bill and statement electronically. Prior to sending any such bill or statement by electronic mail, a community shall provide the public with the appropriate electronic mail address of the community on the community's Internet web site and shall establish procedures to ensure that any individual who consents to receive a bill or statement electronically (i) receives such bill or statement, and (ii) is provided the proper return electronic mail address of the community sending the bill or statement.

(b) The mill rate to be inserted in the statement of state aid to municipalities required by subsection (a) of this section shall be computed on the total estimated revenues required to fund the estimated expenditures of the municipality exclusive of assistance received or anticipated from the state.

Sec. 85. (Effective from passage) Notwithstanding the provisions of section 12-18b of the general statutes, for the fiscal years ending June 30, 2018, and June 30, 2019, no tier three districts or municipalities shall receive a grant in lieu of taxes under said section or the additional payment in lieu of taxes grant under subdivision (1) of subsection (e) of said section.

Sec. 86. (Effective from passage) Each department head, as defined in section 4-5 of the general statutes, other than the Secretary of the Office of Policy and Management, shall undertake a review of the fees collected by his or her department and determine whether each fee is sufficient to cover the department's costs to collect such fee and administer the program associated with such fee. Each department head shall submit, taking such costs into consideration, any recommended fee increases to said secretary before December 1, 2017. Said secretary shall review each department head's submission and submit a report to the joint standing committee of the General Assembly having cognizance of matters relating to finance, revenue and bonding not later than February 7, 2018, of any recommended increases of up to fifty per cent of any existing fee, provided the total amount of the increase in fees shall not exceed twenty million dollars.

Sec. 87. Section 12-263b of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) (1) For each calendar quarter commencing on or after July 1, 2011, and prior to July 1, 2019, there is hereby imposed a tax on the net patient revenue of each hospital in this state to be paid each calendar quarter. The rate of such tax shall be up to the maximum rate allowed under federal law and in conformance with the state budget adopted by the General Assembly. Each hospital shall be promptly notified of the amount of tax due by the Commissioner of Social Services. The Commissioner of Social Services shall determine the base year on which such tax shall be assessed in order to ensure conformance with the state budget adopted by the General Assembly. The Commissioner of Social Services may, in consultation with the Secretary of the Office of Policy and Management and in accordance with federal law, exempt a hospital from the tax on payment earned for the provision of outpatient services based on financial hardship. [Effective July 1, 2012, and for the succeeding fifteen months, the rates of such tax, the base year on which such tax shall be assessed, and the hospitals exempt from the outpatient portion of the tax based on financial hardship shall be the same tax rates, base year and outpatient exemption for hardship in effect on January 1, 2012.]

(2) (A) For the fiscal year commencing July 1, 2019, and through the fiscal year ending June 30, 2025, the Commissioner of Social Services shall reduce each July first the amount of tax imposed under this section, in equal increments over said time period. Commencing July 1, 2025, no tax shall be imposed under this section. Each hospital shall be promptly notified of the amount of tax due by the Commissioner of Social Services. The Commissioner of Social Services may, in consultation with the Secretary of the Office of Policy and Management and in accordance with federal law, exempt a hospital from the tax on payment earned for the provision of outpatient services based on financial hardship.

(B) The Commissioner of Social Services shall use, as the base amount for calculating the reduction under subparagraph (A) of this subdivision, the amount of tax imposed on the hospital under subdivision (1) of this subsection during the calendar quarters commencing July 1, 2018, and prior to July 1, 2019.

(b) [Each] Until August 1, 2025, each hospital 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 of Revenue Services and signed by one of its principal officers, stating specifically the name and location of such hospital, and the amount of its net patient revenue as determined by the Commissioner of Social Services. Payment shall be made with such return. Each hospital shall file such return electronically with the department and make such payment by electronic funds transfer in the manner provided by chapter 228g, irrespective of whether the hospital would otherwise have been required to file such return electronically or to make such payment by electronic funds transfer under the provisions of chapter 228g.

(c) Notwithstanding any other provision of law: [, for]

(1) For each calendar quarter commencing on or after July 1, 2015, and prior to January 1, 2016, the amount of tax credit or credits otherwise allowable against the taxes imposed under sections 12-263a to 12-263e, inclusive, and 12-263i shall not exceed fifty and one one-hundredths per cent of the amount of tax due under sections 12-263a to 12-263e, inclusive, and 12-263i with respect to such calendar quarter prior to the application of such credit or credits.

(2) For each calendar quarter commencing on or after January 1, 2016, and prior to January 1, 2017, the amount of tax credit or credits otherwise allowable against the taxes imposed under sections 12-263a to 12-263e, inclusive, and 12-263i shall not exceed fifty-five per cent of the amount of tax due under sections 12-263a to 12-263e, inclusive, and 12-263i with respect to such calendar quarter prior to the application of such credit or credits.

(3) For each calendar quarter commencing on or after January 1, 2017, and prior to January 1, 2018, the amount of tax credit or credits otherwise allowable against the taxes imposed under sections 12-263a to 12-263e, inclusive, and 12-263i shall not exceed sixty per cent of the amount of tax due under sections 12-263a to 12-263e, inclusive, and 12-263i with respect to such calendar quarter prior to the application of such credit or credits.

(4) For each calendar quarter commencing on or after January 1, 2018, and prior to January 1, 2019, the amount of tax credit or credits otherwise allowable against the taxes imposed under sections 12-263a to 12-263e, inclusive, and 12-263i shall not exceed sixty-five per cent of the amount of tax due under sections 12-263a to 12-263e, inclusive, and 12-263i with respect to such calendar quarter prior to the application of such credit or credits.

(5) For each calendar quarter commencing on or after January 1, 2019, the amount of tax credit or credits otherwise allowable against the taxes imposed under sections 12-263a to 12-263e, inclusive, and 12-263i shall not exceed seventy per cent of the amount of tax due under sections 12-263a to 12-263e, inclusive, and 12-263i with respect to such calendar quarter prior to the application of such credit or credits.

(d) For the fiscal year commencing July 1, 2017, and through the fiscal year ending June 30, 2025, if the supplemental payment or payments to a hospital that is subject to the tax imposed under this section are reduced in a fiscal year from the amounts appropriated for such payments in the budget act passed by the General Assembly for such fiscal year, such hospital shall be allowed to claim a tax credit or credits for such fiscal year that is equal to the amount of the reduction of the supplemental payment or payments to the hospital.

Sec. 88. Section 3-115 of the general statutes is repealed and the following is substituted in lieu thereof (Effective November 1, 2017, and applicable to cumulative monthly financial statements issued on or after December 1, 2017):

(a) (1) The Comptroller shall prepare all accounting statements relating to the financial condition of the state as a whole, the condition and operation of state funds, appropriations, reserves and costs of operations [;] and shall furnish such statements when they are required for administrative purposes. [; and]

(2) The Comptroller shall issue cumulative monthly financial statements concerning the state's General Fund which shall include (A) a statement of revenues and expenditures to the end of the last-completed month, together with the statement of estimated revenue by source to the end of the fiscal year and the statement of appropriation requirements of the state's General Fund to the end of the fiscal year furnished pursuant to section 4-66 and itemized as far as practicable for each budgeted agency, including estimates of lapsing appropriations, unallocated lapsing balances and unallocated appropriation requirements, and (B) an analysis of the statements furnished by the Secretary of the Office of Policy and Management to the Comptroller pursuant to subdivision (4) of section 4-66. The Comptroller shall provide [such] the cumulative monthly financial statements, in the same form and in the same categories as appears in the budget act enacted by the General Assembly, on or before the first day of the following month. The Comptroller shall submit a copy of the monthly trial balance and monthly analysis of expenditure run to the Office of Fiscal Analysis.

(b) On or before September thirtieth, annually, the Comptroller shall submit a report, prepared in accordance with generally accepted accounting principles, to the Governor which shall include (1) a statement of all appropriations and expenditures of the public funds during the fiscal year next preceding itemized by each appropriation account of each budgeted agency; (2) a statement of the revenues of the state classified as far as practicable as to budgeted agencies, sources and funds during such year; (3) a statement setting forth the total tax receipts of the state during such year; (4) a balance sheet setting forth, as of the close of such year, the financial condition of the state as to its funds; and such other information as will, in the Comptroller's opinion, be of interest to the public or as will convey to the General Assembly and the Governor the essential facts as to the financial condition and operations of the state government. The annual report of the Comptroller shall be published and made available to the public on or before the thirty-first day of December.

Sec. 89. Section 3-115 of the general statutes, as amended by section 166 of public act 15-244, is repealed and the following is substituted in lieu thereof (Effective July 1, 2019):

(a) (1) The Comptroller shall prepare all accounting statements relating to the financial condition of the state as a whole, the condition and operation of state funds, appropriations, reserves and costs of operations [;] and shall furnish such statements when they are required for administrative purposes. [; and]

(2) The Comptroller shall issue cumulative monthly financial statements concerning the state's General Fund which shall include (A) a statement of revenues and expenditures to the end of the last-completed month, together with the statement of estimated revenue by source to the end of the fiscal year and the statement of appropriation requirements of the state's General Fund to the end of the fiscal year furnished pursuant to section 4-66 and itemized as far as practicable for each budgeted agency, including estimates of lapsing appropriations, unallocated lapsing balances and unallocated appropriation requirements, and (B) an analysis of the statements furnished by the Secretary of the Office of Policy and Management to the Comptroller pursuant to subdivision (4) of section 4-66. The Comptroller shall provide [such] the cumulative monthly financial statements, in the same form and in the same categories as appears in the budget act enacted by the General Assembly, on or before the first day of the following month. The Comptroller shall submit a copy of the monthly trial balance and monthly analysis of expenditure run to the legislative Office of Fiscal Analysis.

(b) On or before September thirtieth, annually, the Comptroller shall submit a report, prepared in accordance with generally accepted accounting principles, to the Governor which shall include (1) a statement of all appropriations and expenditures of the public funds during the fiscal year next preceding itemized by each appropriation account of each budgeted agency; (2) a statement of the revenues of the state classified as far as practicable as to budgeted agencies, sources and funds during such year; (3) a statement setting forth the total tax receipts of the state during such year; (4) a balance sheet setting forth, as of the close of such year, the financial condition of the state as to its funds; (5) a statement certifying the threshold level for deposits to the Budget Reserve Fund under subdivision (5) of subsection (a) of section 4-30a for the current fiscal year; and (6) such other information as will, in the Comptroller's opinion, be of interest to the public or as will convey to the General Assembly and the Governor the essential facts as to the financial condition and operations of the state government. The annual report of the Comptroller shall be published and made available to the public on or before the thirty-first day of December.

Sec. 90. Subsection (a) of section 2-36c of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) Not later than [November tenth] October thirty-first annually, the Secretary of the Office of Policy and Management and the director of the legislative Office of Fiscal Analysis shall issue the consensus revenue estimate for the current biennium and the next ensuing three fiscal years. If no agreement on a revenue estimate is reached by [November tenth] October thirty-first, (1) the Secretary of the Office of Policy and Management and the director of the Office of Fiscal Analysis shall each issue an estimate of state revenues for the current biennium and the next ensuing three fiscal years, and (2) the Comptroller shall, not later than November [twentieth] tenth, issue the consensus revenue estimate for the current biennium and the next ensuing three fiscal years. In issuing the consensus revenue estimate required by this subsection, the Comptroller shall consider such revenue estimates provided by the Office of Policy and Management and the legislative Office of Fiscal Analysis, and shall issue the consensus revenue estimate based on such revenue estimates, in an amount that is equal to or between such revenue estimates.

Sec. 91. Subsection (a) of section 2-36c of the general statutes, as amended by section 168 of public act 15-244, is repealed and the following is substituted in lieu thereof (Effective July 1, 2019):

(a) Not later than [November tenth] October thirty-first annually, the Secretary of the Office of Policy and Management and the director of the legislative Office of Fiscal Analysis shall issue the consensus revenue estimate for the current biennium and the next ensuing three fiscal years. Such revenue shall be itemized in accordance with the provisions of subsection (b) of section 2-35. If no agreement on a revenue estimate is reached by [November tenth] October thirty-first, (1) the Secretary of the Office of Policy and Management and the director of the legislative Office of Fiscal Analysis shall each issue an estimate of state revenues for the current biennium and the next ensuing three fiscal years, and (2) the Comptroller shall, not later than November [twentieth] tenth, issue the consensus revenue estimate for the current biennium and the next ensuing three fiscal years. In issuing the consensus revenue estimate required by this subsection, the Comptroller shall consider such revenue estimates provided by the Office of Policy and Management and the legislative Office of Fiscal Analysis, and shall issue the consensus revenue estimate based on such revenue estimates, in an amount that is equal to or between such revenue estimates.

Sec. 92. Subsection (d) of section 3-20 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(d) (1) (A) All bonds of the state, authorized by the State Bond Commission acting prior to July 1, 1972, pursuant to any bond act taking effect prior to such date, shall be issued in accordance with such bond act or this section.

(B) All bonds of the state authorized to be issued by the State Bond Commission acting on or after July 1, 1972, pursuant to any bond act taking effect before, on or after such date shall be authorized and shall be issued in accordance with this section.

(2) For the calendar year commencing January 1, 2017, and for each calendar year thereafter, the State Bond Commission may not authorize bond issuances of more than two billion dollars in the aggregate in any calendar year. Commencing January 1, 2018, and each calendar year thereafter, the aggregate limit shall be adjusted in accordance with any change in the consumer price index for all urban consumers for the preceding calendar year, less food and energy, as published by the United States Department of Labor, Bureau of Labor Statistics. The State Bond Commission shall, within such limit, authorize bonds each calendar year for transportation projects up to the amounts specified under section 100 of this act.

Sec. 93. Subdivision (1) of subsection (g) of section 3-20 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(g) (1) (A) With the exception of refunding bonds, whenever a bond act empowers the State Bond Commission to authorize bonds for any project or purpose or projects or purposes, and whenever the State Bond Commission finds that the authorization of such bonds will be in the best interests of the state, it shall authorize such bonds by resolution adopted by the approving vote of at least a majority of said commission. No such resolution shall be so adopted by the State Bond Commission unless it finds that: [there]

(i) There has been filed with it [(A)] (I) any human services facility colocation statement to be filed with the Secretary of the Office of Policy and Management, if so requested by the secretary, pursuant to section 4b-23; [(B)] (II) a statement from the Commissioner of Agriculture pursuant to section 22-6, for projects which would convert twenty-five or more acres of prime farmland to a nonagricultural use; [(C)] (III) prior to the meeting at which such resolution is to be considered, any capital development impact statement required to be filed with the Secretary of the Office of Policy and Management; [(D)] (IV) a statement as to the full cost of the project or purpose when completed and the estimated operating cost for any structure, equipment or facility to be constructed or acquired; and [(E)] (V) such requests and such other documents as it or [said] such bond act requires, provided no resolution with respect to any school building project financed pursuant to section 10-287d or any interest subsidy financed pursuant to section 10-292k shall require the filing of any statements pursuant to [subparagraph (A), (B), (C), (D) or (E) of this subdivision] this clause and provided further any resolution requiring a capital impact statement shall be deemed not properly before the State Bond Commission until such capital development impact statement is filed; and

(ii) Such authorization does not exceed the limit specified under subdivision (2) of subsection (d) of this section.

(B) Any such resolution so adopted by the State Bond Commission shall recite the bond act under which said commission is empowered to authorize such bonds and the filing of all requests and other documents, if any, required by it or such bond act, and shall state the principal amount of the bonds authorized and a description of the purpose or project for which such bonds are authorized. Such description shall be sufficient if made merely by reference to a numbered subsection, subdivision or other applicable section of such bond act.

Sec. 94. Section 3-21 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) No bonds, notes or other evidences of indebtedness for borrowed money payable from General Fund tax receipts of the state shall be authorized by the General Assembly or issued except such as shall not cause the aggregate amount of the total amount of bonds, notes or other evidences of indebtedness payable from General Fund tax receipts authorized by the General Assembly but which have not been issued and the total amount of such indebtedness which has been issued and remains outstanding to exceed one and six-tenths times the total General Fund tax receipts of the state for the fiscal year in which any such authorization will become effective or in which such indebtedness is issued, as estimated for such fiscal year by the joint standing committee of the General Assembly having cognizance of finance, revenue and bonding in accordance with section 2-35. In computing such aggregate amount of indebtedness at any time, there shall be excluded or deducted, as the case may be, (1) the principal amount of all such obligations as may be certified by the Treasurer (A) as issued in anticipation of revenues to be received by the state during the period of twelve calendar months next following their issuance and to be paid by application of such revenue, or (B) as having been refunded or replaced by other indebtedness the proceeds and projected earnings on which or other funds are held in escrow to pay and are sufficient to pay the principal, interest and any redemption premium until maturity or earlier planned redemption of such indebtedness, or (C) as issued and outstanding in anticipation of particular bonds then unissued but fully authorized to be issued in the manner provided by law for such authorization, provided, as long as any of such obligations are outstanding, the entire principal amount of such particular bonds thus authorized shall be deemed to be outstanding and be included in such aggregate amount of indebtedness, or (D) as payable solely from revenues of particular public improvements, (2) the amount which may be certified by the Treasurer as the aggregate value of cash and securities in debt retirement funds of the state to be used to meet principal of outstanding obligations included in such aggregate amount of indebtedness, (3) every such amount as may be certified by the Secretary of the Office of Policy and Management as the estimated payments on account of the costs of any public work or improvement thereafter to be received by the state from the United States or agencies thereof and to be used, in conformity with applicable federal law, to meet principal of obligations included in such aggregate amount of indebtedness, (4) all authorized and issued indebtedness to fund any budget deficits of the state for any fiscal year ending on or before June 30, 1991, (5) all authorized indebtedness to fund the program created pursuant to section 32-285, (6) all authorized and issued indebtedness to fund any budget deficits of the state for any fiscal year ending on or before June 30, 2002, (7) all indebtedness authorized and issued pursuant to section 1 of public act 03-1 of the September 8 special session, (8) all authorized indebtedness issued pursuant to section 3-62h, (9) any indebtedness represented by any agreement entered into pursuant to subsection (b) or (c) of section 3-20a as certified by the Treasurer, provided the indebtedness in connection with which such agreements were entered into shall be included in such aggregate amount of indebtedness, and (10) all indebtedness authorized and issued pursuant to section 3-20g. In computing the amount of outstanding indebtedness, only the accreted value of any capital appreciation obligation or any zero coupon obligation which has accreted and been added to the stated initial value of such obligation as of the date of any computation shall be included.

(b) The foregoing limitation on the aggregate amount of indebtedness of the state shall not prevent the issuance of (1) obligations to refund or replace any such indebtedness existing at any time in an amount not exceeding such existing indebtedness, or (2) obligations in anticipation of revenues to be received by the state during the period of twelve calendar months next following their issuance, or (3) obligations payable solely from revenues of particular public improvements.

(c) For the purposes of this section, but subject to the exclusions or deductions herein provided for, the state shall be deemed to be indebted upon, and to issue, all bonds and notes issued or guaranteed by it and payable from General Fund tax receipts. To the extent necessary because of the debt limitation herein provided, priorities with respect to the issuance or guaranteeing of bonds or notes by the state shall be determined by the State Bond Commission.

(d) The General Assembly shall not approve any bill which authorizes the issuance of any bonds, notes or other evidences of indebtedness unless such bill has attached to it a certification by the Treasurer that the amount of authorizations within the bill will not cause the total amount of indebtedness calculated in accordance with this section to exceed the limit for indebtedness set forth in this section. The president pro tempore of the Senate or the speaker of the House of Representatives, or their designees, shall notify the Treasurer prior to consideration of such bill in the first chamber.

(e) The State Bond Commission shall not adopt any resolution which authorizes the issuance of any bonds, notes or other evidences of indebtedness unless such resolution has attached to it a certification by the Treasurer that the amount of such authorization will not cause the total amount of indebtedness calculated in accordance with this section to exceed the limit for indebtedness set forth in this section.

(f) On and after July 1, 2018, the Treasurer may not issue general obligation bonds or notes pursuant to section 3-20 that exceed in the aggregate two billion dollars in any fiscal year. Commencing July 1, 2019, and each fiscal year thereafter, the aggregate limit shall be adjusted in accordance with any change in the consumer price index for all urban consumers for the preceding calendar year, less food and energy, as published by the United States Department of Labor, Bureau of Labor Statistics.

[(f)] (g) The provisions of this section shall not apply to any bonds, notes or other evidences of indebtedness for borrowed money which are issued for the purpose of: (1) Meeting cash flow needs; or (2) covering emergency needs in times of natural disaster.

Sec. 95. (NEW) (Effective from passage) (a) For the calendar years commencing January 1, 2017, to January 1, 2026, inclusive, the State Bond Commission shall authorize general obligation bonds for transportation projects, capped at the following amounts:

 

Calendar Year Commencing

Up to

 

January 1,

 
 

2017

$422,800,000

 

2018

419,600,000

 

2019

525,300,000

 

2020

551,300,000

 

2021

691,600,000

 

2022

796,300,000

 

2023

809,900,000

 

2024

809,200,000

 

2025

716,300,000

 

2026

728,500,000

(b) For the calendar years commencing January 1, 2027, to January 1, 2046, inclusive, the State Bond Commission shall authorize up to seven hundred twenty-eight million five hundred thousand dollars in general obligation bonds in each such calendar year for transportation projects.

Sec. 96. Subsection (a) of section 10a-91e of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) The State Bond Commission shall approve the CSCU 2020 program and authorize the issuance of bonds of the state in principal amounts not exceeding in the aggregate one billion fifty-three million five hundred thousand dollars. The amount provided for the issuance and sale of bonds in accordance with this section shall be capped in each fiscal year in the following amounts, provided, to the extent the board of regents does not provide for the issuance of all or a portion of such amount in a fiscal year, or the Governor disapproves the request for issuance of all or a portion of the amount of the bonds as provided in subsection (d) of this section, any amount not provided for or disapproved, as the case may be, shall be carried forward and added to the capped amount for a subsequent fiscal year, but not later than the fiscal year ending June 30, [2019] 2020, and provided further, the costs of issuance and capitalized interest, if any, may be added to the capped amount in each fiscal year, and each of the authorized amounts shall be effective on July first of the fiscal year indicated as follows:

 

Fiscal Year Ending June 30

Amount

     
 

2009

95,000,000

 

2010

0

 

2011

95,000,000

 

2012

95,000,000

 

2013

95,000,000

 

2014

95,000,000

 

2015

175,000,000

 

2016

118,500,000

 

2017

40,000,000

 

2018

[150,000,000] 95,000,000

 

2019

95,000,000

 

2020

66,700,000

 

Total

[$1,053,500,000] $1,065,200,000

Sec. 97. Subsection (a) of section 10a-91d of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2017):

(a) It is hereby determined and found to be in the best interest of this state and the system to establish CSCU 2020 as the efficient and cost-effective course to achieve the objective of renewing, modernizing, enhancing, expanding, acquiring and maintaining the infrastructure of the system, the particular project or projects, each being hereby approved as a project of CSCU 2020, and the presently estimated cost thereof being as follows:

   

Phase I

Phase II

Phase III

   

Fiscal Years

Fiscal Years

Fiscal Years

   

Ending

Ending

Ending

   

June 30,

June 30,

June 30,

   

2009-2011

2012-2014

[2015-2019]

       

2015-2020

         
         
 

Central Connecticut State

     
 

University

     
 

Code Compliance/

     
 

Infrastructure Improvements

16,418,636

6,894,000

 
 

Renovate/Expand Willard

     
 

and DiLoreto Halls

     
 

(design/construction)

 

57,737,000

 
 

Renovate/Expand Willard and

     
 

DiLoreto Halls

     
 

(equipment)

   

3,348,000

 

New Classroom Office Building

29,478,000

   
 

Renovate Barnard Hall

3,680,000

 

18,320,000

 

New Engineering Building

     
 

(design/construction and

     
 

equipment)

9,900,000

 

52,800,000

 

Burritt Library Renovation,

     
 

(design, addition and

     
 

equipment)

   

16,500,000

 

New Maintenance/Salt Shed

     
 

Facility

2,503,000

   
 

Renovate Kaiser Hall and

     
 

Annex

6,491,809

210,000

18,684,000

         
 

Eastern Connecticut State

     
 

University

     
 

Code Compliance/

     
 

Infrastructure Improvements

8,938,849

5,825,000

 
 

Fine Arts Instructional Center

     
 

(design)

12,000,000

   
 

Fine Arts Instructional Center

     
 

(construction)

 

71,556,000

 
 

Fine Arts Instructional Center

     
 

(equipment)

   

4,115,000

 

Goddard Hall/

     
 

Communications Building

     
 

Renovation

     
 

(design/construction)

 

19,239,000

11,048,000

 

Goddard Hall Renovation

     
 

(equipment)

   

1,095,000

 

Sports Center Addition and

     
 

Renovation (design)

   

0

 

Outdoor Track-Phase II

1,506,396

   
 

Athletic Support Building

1,921,000

   
 

New Warehouse

1,894,868

   
         
 

Southern Connecticut State

     
 

University

     
 

Code Compliance/

     
 

Infrastructure Improvements

16,955,915

8,637,000

2,356,723

 

New Academic Laboratory

     
 

Building/Parking Garage

     
 

(construct garage,

     
 

design academic laboratory

     
 

building, demolish Seabury

     
 

Hall)

8,944,000

   
 

New Academic Laboratory

     
 

Building/Parking Garage

     
 

(construct academic laboratory

     
 

building)

 

63,171,000

 
 

New School of Business

     
 

Building

     
 

(design/construction)

   

52,476,933

 

Health and Human Services

     
 

Building

   

76,507,344

 

Additions and Renovations to

     
 

Buley Library

16,386,585

   
 

Fine Arts Instructional Center

   

0

         
 

Western Connecticut State

     
 

University

     
 

Code Compliance/

     
 

Infrastructure Improvements

7,658,330

4,323,000

5,054,000

 

Fine Arts Instructional Center

     
 

(construction)

80,605,000

   
 

Fine Arts Instructional Center

     
 

(equipment)

 

4,666,000

 
 

Higgins Hall Renovations

     
 

(design)

 

2,982,000

 
 

Higgins Hall Renovations

     
 

(construction/equipment)

   

31,594,000

 

Berkshire Hall Renovations

     
 

(design)

   

0

 

University Police Department

     
 

Building (design)

500,000

   
 

University Police Department

     
 

Building (construction)

 

4,245,000

1,700,000

 

Midtown Campus Mini-Chiller

     
 

Plant

   

0

         
 

Board of Regents for Higher

     
 

Education

     
 

New and Replacement

     
 

Equipment, Smart Classroom

     
 

Technology and Technology

     
 

Upgrades

26,895,000

14,500,000

61,844,000

 

Alterations/Improvements:

     
 

Auxiliary Service Facilities

18,672,422

15,000,000

20,000,000

 

Telecommunications

     
 

Infrastructure Upgrade

10,000,000

3,415,000

5,000,000

 

Land and Property Acquisition

3,650,190

2,600,000

4,000,000

 

Deferred Maintenance/Code

     
 

Compliance Infrastructure

     
 

Improvements

   

48,557,000

 

Strategic Master Plan of

     
 

Academic Programs

   

3,000,000

 

Consolidation and Upgrade of

     
 

System Student and Financial

     
 

Information Technology

     
 

Systems

   

20,000,000

 

Advanced Manufacturing

     
 

Center at Asnuntuck

     
 

Community College

   

25,500,000

         
 

Other Projects Recommended

     
 

By the Board of Regents

   

11,700,000

         
 

Totals

285,000,000

285,000,000

[483,500,000]

       

495,200,000

Sec. 98. Subdivision (1) of subsection (a) of section 10a-109g of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) (1) The university is authorized to provide by resolution, at one time or from time to time, for the issuance and sale of securities, in its own name on behalf of the state, pursuant to section 10a-109f. The board of trustees of the university is hereby authorized by such resolution to delegate to its finance committee such matters as it may determine appropriate other than the authorization and maximum amount of the securities to be issued, the nature of the obligation of the securities as established pursuant to subsection (c) of this section and the projects for which the proceeds are to be used. The finance committee may act on such matters unless and until the board of trustees elects to reassume the same. The amount of securities the special debt service requirements of which are secured by the state debt service commitment that the board of trustees is authorized to provide for the issuance and sale in accordance with this subsection shall be capped in each fiscal year in the following amounts, provided, to the extent the board of trustees does not provide for the issuance of all or a portion of such amount in a fiscal year, all or such portion, as the case may be, may be carried forward to any succeeding fiscal year and provided further, the actual amount for funding, paying or providing for the items described in subparagraph (C) of subdivision (10) of subsection (a) of section 10a-109d may be added to the capped amount in each fiscal year:

 

Fiscal Year

Amount

 

1996

$112,542,000

 

1997

112,001,000

 

1998

93,146,000

 

1999

64,311,000

 

2000

130,000,000

 

2001

100,000,000

 

2002

100,000,000

 

2003

100,000,000

 

2004

100,000,000

 

2005

100,000,000

 

2006

79,000,000

 

2007

89,000,000

 

2008

115,000,000

 

2009

140,000,000

 

2010

0

 

2011

138,800,000

 

2012

157,200,000

 

2013

143,000,000

 

2014

204,400,000

 

2015

315,500,000

 

2016

312,100,000

 

2017

240,400,000

 

2018

[295,500,000] 265,900,000

 

2019

[251,000,000] 225,900,000

 

2020

[269,000,000] 225,700,000

 

2021

[191,500,000] 160,300,000

 

2022

[144,000,000] 53,100,000

 

2023

[112,000,000] 36,800,000

 

2024

[73,500,000] 34,700,000

 

2025

125,000,000

 

2026

110,000,000

Sec. 99. Subsection (a) of section 10a-109e of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) The university may administer, manage, schedule, finance, further design and construct UConn 2000, to operate and maintain the components thereof in a prudent and economical manner and to reserve for and make renewals and replacements thereof when appropriate, it being hereby determined and found to be in the best interest of the state and the university to provide this independent authority to the university along with providing assured revenues therefor as the efficient and cost effective course to achieve the objective of avoiding further decline in the physical infrastructure of the university and to renew, modernize, enhance and maintain such infrastructure, the particular project or projects, each being hereby approved as a project of UConn 2000, and the presently estimated cost thereof being as follows:

 

UConn 2000 Project

Phase I

Phase II

Phase III

   

Fiscal Years

Fiscal Years

Fiscal Years

   

1996-1999

2000-2005

[2005-2024]

       

2005-2026

         
 

Academic and Research

   

450,000,000

 

Facilities

     
         
 

Agricultural Biotechnology

     
 

Facility

9,400,000

   
         
 

Agricultural Biotechnology

     
 

Facility Completion

 

10,000,000

 
         
 

Alumni Quadrant

     
 

Renovations

 

14,338,000

 
         
 

Arjona and Monteith

     
 

(new classroom buildings)

 

66,100,000

         
 

Avery Point Campus

     
 

Undergraduate and

     
 

Library Building

   

35,000,000

         
 

Avery Point Marine

     
 

Science Research Center –

     
 

Phase I

34,000,000

   
         
 

Avery Point Marine

     
 

Science Research Center –

     
 

Phase II

 

16,682,000

 
         
 

Avery Point Renovation

 

5,600,000

15,000,000

         
 

Babbidge Library

0

   
         
 

Balancing Contingency

 

5,506,834

 
         
 

Beach Hall Renovations

   

10,000,000

         
 

Benton State Art Museum

     
 

Addition

 

1,400,000

3,000,000

         
 

Biobehavioral Complex

     
 

Replacement

   

4,000,000

         
 

Bishop Renovation

   

8,000,000

         
 

Budds Building

     
 

Renovation

 

2,805,000

 
         
 

Business School

     
 

Renovation

 

4,803,000

 
         
 

Chemistry Building

53,700,000

   
         
 

Commissary Warehouse

   

1,000,000

         
 

Deferred Maintenance/

     
 

Code Compliance/

     
 

ADA Compliance/

     
 

Infrastructure

     
 

Improvements &

     
 

Renovation Lump Sum

39,332,000

 

805,000,000

         
 

Deferred Maintenance &

     
 

Renovation Lump Sum

     
 

Balance

 

104,668,000

 
         
 

East Campus North

     
 

Renovations

 

11,820,000

 
         
 

Engineering Building

     
 

(with Environmental

     
 

Research Institute)

   

36,700,000

         
 

Equine Center

 

1,000,000

 
         
 

Equipment, Library

     
 

Collections &

     
 

Telecommunications

60,500,000

 

470,000,000

         
 

Equipment, Library

     
 

Collections &

     
 

Telecommunications

     
 

Completion

 

182,118,146

 
         
 

Family Studies (DRM)

     
 

Renovation

   

6,500,000

         
 

Farm Buildings Repairs/

     
 

Replacement

   

6,000,000

         
 

Fine Arts Phase II

   

20,000,000

         
 

Floriculture Greenhouse

   

3,000,000

         
 

Gant Building Renovations

   

34,000,000

         
 

Gant Plaza Deck

 

0

 
         
 

Gentry Completion

   

10,000,000

         
 

Gentry Renovation

 

9,299,000

 
         
 

Grad Dorm Renovations

 

7,548,000

 
         
 

Gulley Hall Renovation

 

1,416,000

 
         
 

Hartford Relocation

     
 

Acquisition/Renovation

 

56,762,020

70,000,000

         
 

Hartford Relocation Design

1,500,000

   
         
 

Hartford Relocation

     
 

Feasibility Study

500,000

   
         
 

Heating Plant Upgrade

10,000,000

   
         
 

Hilltop Dormitory New

 

30,000,000

 
         
 

Hilltop Dormitory

     
 

Renovations

 

3,141,000

 
         
 

Ice Rink Enclosure

2,616,000

   
         
 

Incubator Facilities

   

10,000,000

         
 

International House

     
 

Conversion

 

800,000

 
         
 

Intramural, Recreational

     
 

and Intercollegiate

     
 

Facilities

   

31,000,000

         
 

Jorgensen Renovation

   

7,200,000

         
 

Koons Hall Renovation/

     
 

Addition

   

7,000,000

         
 

Lakeside Renovation

   

3,800,000

         
 

Law School Renovations/

     
 

Improvements

   

15,000,000

         
 

Library Storage Facility

   

5,000,000

         
 

Litchfield Agricultural

     
 

Center – Phase I

1,000,000

   
         
 

Litchfield Agricultural

     
 

Center – Phase II

 

700,000

 
         
 

Manchester Hall

     
 

Renovation

   

6,000,000

         
 

Mansfield Apartments

     
 

Renovation

2,612,000

   
         
 

Mansfield Training School

     
 

Improvements

 

27,614,000

29,000,000

         
 

Natural History Museum

     
 

Completion

   

4,900,000

         
 

North Campus Renovation

2,654,000

   
         
 

North Campus Renovation

     
 

Completion

 

21,049,000

 
         
 

North Hillside Road

     
 

Completion

   

11,500,000

         
 

North Superblock Site

     
 

and Utilities

8,000,000

   
         
 

Northwest Quadrant

     
 

Renovation

2,001,000

   
         
 

Northwest Quadrant

     
 

Renovation

 

15,874,000

 
         
 

Observatory

   

1,000,000

         
 

Old Central Warehouse

   

18,000,000

         
 

Parking Garage #3

   

78,000,000

         
 

Parking Garage – North

10,000,000

   
         
 

Parking Garage – South

 

15,000,000

 
         
 

Pedestrian Spinepath

 

2,556,000

 
         
 

Pedestrian Walkways

 

3,233,000

 
         
 

Psychology Building

     
 

Renovation/Addition

   

20,000,000

         
 

Residential Life Facilities

   

162,000,000

         
 

Roadways

 

10,000,000

 
         
 

School of Business

20,000,000

   
         
 

School of Pharmacy/

3,856,000

   
 

Biology

     
         
 

School of Pharmacy/

     
 

Biology Completion

 

61,058,000

 
         
 

Shippee/Buckley

     
 

Renovations

 

6,156,000

 
         
 

Social Science K Building

 

20,964,000

 
         
 

South Campus Complex

13,127,000

   
         
 

Stamford Campus

     
 

Improvements/Housing

   

13,000,000

         
 

Stamford Downtown

     
 

Relocation – Phase I

45,659,000

   
         
 

Stamford Downtown

     
 

Relocation – Phase II

 

17,392,000

 
         
 

Storrs Hall Addition

   

4,300,000

         
 

Student Health Services

   

12,000,000

         
 

Student Union Addition

 

23,000,000

 
         
 

Support Facility

     
 

(Architectural and

     
 

Engineering Services)

   

2,000,000

         
 

Technology Quadrant –

     
 

Phase IA

38,000,000

   
         
 

Technology Quadrant –

     
 

Phase IB

 

16,611,000

 
         
 

Technology Quadrant –

     
 

Phase II

 

72,000,000

 
         
 

Technology Quadrant –

     
 

Phase III

 

15,000,000

 
         
 

Torrey Life Science

     
 

Renovation

 

17,000,000

 
         
 

Torrey Renovation

     
 

Completion and Biology

     
 

Expansion

   

42,000,000

         
 

Torrington Campus

     
 

Improvements

   

1,000,000

         
 

Towers Renovation

 

17,794,000

 
         
 

UConn Products Store

   

1,000,000

         
 

Undergraduate Education

     
 

Center

650,000

   
         
 

Undergraduate Education

     
 

Center

 

7,450,000

 
         
 

Underground Steam &

     
 

Water Upgrade

3,500,000

   
         
 

Underground Steam &

     
 

Water Upgrade

     
 

Completion

 

9,000,000

 
         
 

University Programs

     
 

Building – Phase I

8,750,000

   
         
 

University Programs

     
 

Building – Phase II

     
 

Visitors Center

 

300,000

 
         
 

Waring Building

     
 

Conversion

7,888,000

   
         
 

Waterbury Downtown

     
 

Campus

   

3,000,000

         
 

Waterbury Property

     
 

Purchase

325,000

   
         
 

West Campus Renovations

 

14,897,000

 
         
 

West Hartford Campus

     
 

Renovations/

     
 

Improvements

   

25,000,000

         
 

White Building Renovation

2,430,000

   
         
 

Wilbur Cross Building

     
 

Renovation

 

3,645,000

 
         
 

Young Building

     
 

Renovation/Addition

   

17,000,000

         
 

HEALTH CENTER

     
         
 

CLAC Renovation

     
 

Biosafety Level 3 Lab

   

14,000,000

         
 

Deferred Maintenance/

     
 

Code/ADA Renovation

     
 

Sum – Health Center

   

61,000,000

         
 

Dental School Renovation

   

5,000,000

         
 

Equipment, Library

     
 

Collections and

     
 

Telecommunications –

     
 

Health Center

   

75,000,000

         
 

Library/Student Computer

     
 

Center Renovation

   

5,000,000

         
 

Main Building Renovation

   

125,000,000

         
 

Medical School Academic

     
 

Building Renovation

   

9,000,000

         
 

Parking Garage – Health

     
 

Center

   

8,400,000

         
 

Research Tower

   

60,000,000

         
 

Support Building

     
 

Addition/Renovation

   

4,000,000

         
 

The University of

     
 

Connecticut

     
 

Health Center

     
 

New Construction and

     
 

Renovation

   

394,900,000

         
 

Planning and Design Costs

   

25,000,000

         
 

Total – Storrs and Regional

     
 

Campus Project List

   

2,583,000,000

         
 

Total – Health Center

     
 

Project List

   

786,300,000

         
 

TOTAL

382,000,000

868,000,000

3,369,300,000

Sec. 100. (Effective from passage) Notwithstanding any provision of the general statutes, the sum of $6,000,000 shall be transferred from the Banking Fund, established pursuant to section 36a-65 of the general statutes, and credited to the resources of the General Fund for the fiscal year ending June 30, 2018.

Sec. 101. (Effective from passage) Notwithstanding the provisions of section 4d-9 of the general statutes, the sum of $3,000,000 shall be transferred from the Technical Services Revolving Fund and credited to the resources of the General Fund for the fiscal year ending June 30, 2018.

Sec. 102. (Effective from passage) Notwithstanding the provisions of section 14-50b of the general statutes, the sum of $2,000,000 shall be transferred from the school bus seat belt account and credited to the resources of the General Fund for the fiscal year ending June 30, 2018.

Sec. 103. (Effective from passage) Notwithstanding any provision of the general statutes, the sum of $1,000,000 shall be transferred from the correctional commissaries account, administered by the Department of Correction, and credited to the resources of the General Fund for the fiscal year ending June 30, 2018.

Sec. 104. (Effective from passage) Notwithstanding any provision of the general statutes, the sum of $1,000,000 shall be transferred from the correctional industries account, administered by the Department of Correction, and credited to the resources of the General Fund for the fiscal year ending June 30, 2018.

Sec. 105. (Effective from passage) Notwithstanding the provisions of section 4d-82a of the general statutes, the sum of $1,000,000 shall be transferred from the Ed-Net account, and credited to the resources of the General Fund for the fiscal year ending June 30, 2018.

Sec. 106. (Effective from passage) Notwithstanding any provision of the general statutes, the sum of $4,000,000 shall be transferred from the probation Trans-Tech violence unit account, administered by the Judicial Department, and credited to the resources of the General Fund for the fiscal year ending June 30, 2018.

Sec. 107. (Effective from passage) Notwithstanding any provision of the general statutes, the sum of $5,000,000 shall be transferred from the litigation/settlement account, administered by the Office of Policy and Management, and credited to the resources of the General Fund for the fiscal year ending June 30, 2018.

Sec. 108. (Effective from passage) Not later than February 1, 2018, the Commissioner of Children and Families and the executive director of the Court Support Services Division of the Judicial Branch shall submit a plan and recommendations for legislation to transfer all programs and services for children in the juvenile justice system from the department to the branch, except programs and residential services provided at the Connecticut Juvenile Training School or the Pueblo Unit for girls, to the joint standing committees of the General Assembly having cognizance of matters relating to the judiciary, children and appropriations and the budgets of state agencies in accordance with the provisions of section 11-4a of the general statutes.

Sec. 109. (NEW) (Effective from passage) Notwithstanding any provision of the general statutes, the Department of Transportation shall review and make a final determination on each of the following types of permit applications not later than ninety days after receipt of such application: (1) Encroachment, (2) parkway, (3) industrial truck, (4) outdoor advertising, and (5) specific information signs on limited access highways. Following such ninety-day period, if a final determination on such an application is not made by said agency, such application shall be deemed approved.

Sec. 110. (NEW) (Effective from passage) Notwithstanding any provision of the general statutes, the Department of Energy and Environmental Protection shall review and make a final determination on each of the following types of permit applications not later than ninety days after receipt of such application: (1) Air permits for the temporary use of radiation DTX or the temporary use of radiation RMI, (2) aquifer protection registration, (3) aquifer protection, (4) certificate of permission, (5) coastal management consistency review form for federal authorization, (6) emergency authorization to discharge to groundwater to remediate pollution, (7) property transfers, (8) disposal of special waste, (9) marine terminals, (10) pesticide application by aircraft, (11) pesticides in state waters, (12) waste transportation, (13) E-waste: Manufacturer, (14) E-waste: Covered recycler, (15) emergency discharge authorization, (16) online sportsmen licensing system, (17) state park passes and bus permits, (18) state parks and forests special use licenses, (19) campground reservations, (20) other camping permits, (21) boating permits, (22) safe boating certifications, (23) marine event permits, (24) marine dealer certificates, (25) navigation marker permit, (26) regulatory marker permit, (27) water ski slalom course or jump permit, (28) fishing tournaments, (29) inland fishing licenses, (30) marine recreational and commercial licenses, (31) hunting and trapping, (32) nonshooting field trial, (33) private land shooting preserve permit, (34) regulated hunting dog training applications, (35) scientific collection permit for aquatic species, plants and wildlife, and for educational mineral collection, (36) commercial arborist, (37) licensed environmental professional, (38) pesticide certification licensing and registration, (39) solid waste facility operator, (40) wastewater treatment facility operator certification, (41) commercial fishing licenses and permits, (42) forest practitioner, (43) nuisance wildlife control operator, (44) taxidermist, and (45) wildlife rehabilitator. Following such ninety-day period, if a final determination on such an application is not made by said agency, such application shall be deemed approved.

Sec. 111. (NEW) (Effective from passage) The Department of Agriculture shall review and make a final determination on each aquaculture permit application not later than ninety days after receipt of such application. Following such ninety-day period, if a final determination on such application is not made by said agency, such application shall be deemed approved.

Sec. 112. Section 10-292q of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) There is established a School Building Projects Advisory Council. The council shall consist of: (1) The Secretary of the Office of Policy and Management, or the secretary's designee, (2) the Commissioner of Administrative Services, or the commissioner's designee, (3) the Commissioner of Education, or the commissioner's designee, and (4) five members appointed by the Governor, one of whom shall be a person with experience in school building project matters, one of whom shall be a person with experience in architecture, one of whom shall be a person with experience in engineering, one of whom shall be a person with experience in school safety, and one of whom shall be a person with experience with the administration of the State Building Code. The chairperson of the council shall be the Commissioner of Administrative Services, or the commissioner's designee. A person employed by the Department of Administrative Services who is responsible for school building projects shall serve as the administrative staff of the council. The council shall meet at least quarterly to discuss matters relating to school building projects.

(b) The School Building Projects Advisory Council shall (1) develop [model] blueprints for three different prototype school designs for new school building projects that are in accordance with industry standards for school buildings and the school safety infrastructure criteria, developed pursuant to section 10-292r, (2) conduct studies, research and analyses, and (3) make recommendations for improvements to the school building projects processes to the Governor and the joint standing committee of the General Assembly having cognizance of matters relating to appropriations and the budgets of state agencies, education and finance, revenue and bonding.

(c) Not later than April 1, 2018, the School Building Projects Advisory Council shall submit a report containing the blueprints for the three prototype school designs, as described in subdivision (1) of subsection (b) of this section, to the joint standing committees of the General Assembly having cognizance of matters relating to appropriations and the budgets of state agencies, education and finance, revenue and bonding, in accordance with the provisions of section 11-4a.

Sec. 113. Subsection (a) of section 10-285a of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) The percentage of school building project grant money a local board of education may be eligible to receive, under the provisions of section 10-286, shall be assigned by the Commissioner of Administrative Services in accordance with the percentage calculated by the Commissioner of Education as follows: (1) For grants approved pursuant to subsection (b) of section 10-283 for which application is made on and after July 1, 1991, and before July 1, 2011, (A) each town shall be ranked in descending order from one to one hundred sixty-nine according to such town's adjusted equalized net grand list per capita, as defined in section 10-261; and (B) based upon such ranking, a percentage of not less than twenty nor more than eighty shall be determined for each town on a continuous scale; [and] (2) for grants approved pursuant to subsection (b) of section 10-283 for which application is made on and after July 1, 2011, and before July 1, 2018, (A) each town shall be ranked in descending order from one to one hundred sixty-nine according to such town's adjusted equalized net grand list per capita, as defined in section 10-261, and (B) based upon such ranking, (i) a percentage of not less than ten nor more than seventy shall be determined for new construction or replacement of a school building for each town on a continuous scale, and (ii) a percentage of not less than twenty nor more than eighty shall be determined for renovations, extensions, code violations, roof replacements and major alterations of an existing school building and the new construction or replacement of a school building when a town or regional school district can demonstrate that a new construction or replacement is less expensive than a renovation, extension or major alteration of an existing school building for each town on a continuous scale; and (3) for grants approved pursuant to subsection (b) of section 10-283 for which application is made on and after July 1, 2018, (A) each town shall be ranked in descending order from one to one hundred sixty-nine according to the adjusted equalized net grand list per capita, as defined in section 10-261, of the town two, three and four years prior to the fiscal year in which application is made, and (B) based upon such ranking, (i) a percentage of not less than ten nor more than seventy shall be determined for new construction or replacement of a school building that uses one of the blueprints for the prototype school designs, as described in subdivision (1) of subsection (b) of section 10-292q, for each town on a continuous scale, (ii) a percentage of zero nor more than sixty shall be determined for new construction or replacement of a school building that does not use one of the blueprints for the prototype school designs, as described in subdivision (1) of subsection (b) of section 10-292q, for each town on a continuous scale, and (iii) a percentage of not less than twenty nor more than eighty shall be determined for renovations, extensions, code violations, roof replacements and major alterations of an existing school building and the new construction or replacement of a school building that uses one of the blueprints for the prototype school designs, as described in subdivision (1) of subsection (b) of section 10-292q, when a town or regional school district can demonstrate that a new construction or replacement is less expensive than a renovation, extension or major alteration of an existing school building for each town on a continuous scale.

Sec. 114. (NEW) (Effective from passage) For any school building project grant for a new construction project approved pursuant to subsection (b) of section 10-283 of the general statutes and for which application is made on or after July 1, 2018, only those architectural and engineering costs resulting from the use of one of the blueprints for the prototype school designs, as described in subdivision (1) of subsection (b) of section 10-292q of the general statutes, shall be determined to be an eligible cost by the Commissioner of Administrative Services and eligible for reimbursement under chapter 173 of the general statutes.

Sec. 115. Subdivisions (1) and (2) of subsection (a) of section 10-283 of the general statutes, as amended by section 82 of public act 17-237, are repealed and the following is substituted in lieu thereof (Effective from passage):

(a) (1) Each town or regional school district shall be eligible to apply for and accept grants for a school building project as provided in this chapter. Any town desiring a grant for a public school building project may, by vote of its legislative body, authorize the board of education of such town to apply to the Commissioner of Administrative Services and to accept or reject such grant for the town. Any regional school board may vote to authorize the supervising agent of the regional school district to apply to the Commissioner of Administrative Services for and to accept or reject such grant for the district. Applications for such grants under this chapter shall be made by the superintendent of schools of such town or regional school district on the form provided and in the manner prescribed by the Commissioner of Administrative Services. The application form shall require the superintendent of schools to affirm that the school district considered: [the] (A) The maximization of natural light [,] and the use and feasibility of wireless connectivity technology, [and,] (B) on and after July 1, 2014, the school safety infrastructure criteria, developed by the School Safety Infrastructure Council, pursuant to section 10-292r, in projects for new construction and alteration or renovation of a school building, and (C) on and after July 1, 2018, the blueprints for the three prototype school designs, as described in subdivision (1) of subsection (b) of section 10-292q, for projects for new construction. The Commissioner of Administrative Services shall review each grant application for a school building project for compliance with educational requirements and on the basis of categories for building projects established by the Commissioner of Administrative Services in accordance with this section. The Commissioner of Education shall evaluate, if appropriate, whether the project will assist the state in meeting the goals of the 2008 stipulation and order for Milo Sheff, et al. v. William A. O'Neill, et al., as extended, or the goals of the 2013 stipulation and order for Milo Sheff, et al. v. William A. O'Neill, et al., as extended. The Commissioner of Administrative Services shall consult with the Commissioner of Education in reviewing grant applications submitted for purposes of subsection (a) of section 10-65 or section 10-76e on the basis of the educational needs of the applicant. The Commissioner of Administrative Services shall review each grant application for a school building project for compliance with standards for school building projects pursuant to regulations, adopted in accordance with section 10-287c, and, on and after July 1, 2014, the school safety infrastructure criteria, developed by the School Safety Infrastructure Council pursuant to section 10-292r. Notwithstanding the provisions of this chapter, the Board of Trustees of the Community-Technical Colleges on behalf of Quinebaug Valley Community College and Three Rivers Community College and the following entities that will operate an interdistrict magnet school that will assist the state in meeting the goals of the 2008 stipulation and order for Milo Sheff, et al. v. William A. O'Neill, et al., as extended, or the goals of the 2013 stipulation and order for Milo Sheff, et al. v. William A. O'Neill, et al., as extended, as determined by the Commissioner of Education, may apply for and shall be eligible to receive grants for school building projects pursuant to section 10-264h for such a school: [(A)] (i) The Board of Trustees of the Community-Technical Colleges on behalf of a regional community-technical college, [(B)] (ii) the Board of Trustees of the Connecticut State University System on behalf of a state university, [(C)] (iii) the Board of Trustees for The University of Connecticut on behalf of the university, [(D)] (iv) the board of governors for an independent institution of higher education, as defined in subsection (a) of section 10a-173, or the equivalent of such a board, on behalf of the independent institution of higher education, [(E)] (v) cooperative arrangements pursuant to section 10-158a, and [(F)] (vi) any other third-party not-for-profit corporation approved by the Commissioner of Education.

(2) The Commissioner of Education shall assign each school building project to a category on the basis of whether such project is primarily required to: (A) Create new facilities or alter existing facilities to provide for mandatory instructional programs pursuant to this chapter, for physical education facilities in compliance with Title IX of the Elementary and Secondary Education Act of 1972 where such programs or such compliance cannot be provided within existing facilities or for the correction of code violations which cannot be reasonably addressed within existing program space; (B) create new facilities or alter existing facilities to enhance mandatory instructional programs pursuant to this chapter or provide comparable facilities among schools to all students at the same grade level or levels within the school district unless such project is otherwise explicitly included in another category pursuant to this section; and (C) create new facilities or alter existing facilities to provide supportive services, provided in no event shall such supportive services include swimming pools, auditoriums, outdoor athletic facilities, tennis courts, elementary school playgrounds, site improvement or garages or storage, parking or general recreation areas. All applications submitted prior to July first shall be reviewed promptly by the Commissioner of Administrative Services. The Commissioner of Administrative Services shall estimate the amount of the grant for which such project is eligible, in accordance with the provisions of section 10-285a, provided an application for a school building project determined by the Commissioner of Education to be a project that will assist the state in meeting the goals of the 2008 stipulation and order for Milo Sheff, et al. v. William A. O'Neill, et al., as extended, or the goals of the 2013 stipulation and order for Milo Sheff, et al. v. William A. O'Neill, et al., as extended, shall have until September first to submit an application for such a project and may have until December first of the same year to secure and report all local and state approvals required to complete the grant application. The Commissioner of Administrative Services shall annually prepare a listing of all such eligible school building projects listed by category together with the amount of the estimated grants for such projects and shall submit the same to the Governor, the Secretary of the Office of Policy and Management and the General Assembly on or before the fifteenth day of December, except as provided in section 10-283a, with a request for authorization to enter into grant commitments. On or before December thirty-first annually, the Secretary of the Office of Policy and Management shall submit comments and recommendations regarding each eligible project on such listing of eligible school building projects to the school construction committee, established pursuant to section 10-283a. [Each such listing submitted after December 15, 2005, until December 15, 2010, inclusive, shall include a separate schedule of authorized projects which have changed in scope or cost to a degree determined by the Commissioner of Education once, and a separate schedule of authorized projects which have changed in scope or cost to a degree determined by said commissioner twice. Any such listing submitted after December 15, 2010, until December 15, 2011, inclusive, shall include a separate schedule of authorized projects which have changed in scope or cost to a degree determined by the Commissioner of Administrative Services once, and a separate schedule of authorized projects which have changed in scope or cost to a degree determined by said commissioner twice. For the period beginning July 1, 2011, and ending December 31, 2013, each such listing shall include a report on the review conducted by the Commissioner of Education of the enrollment projections for each such eligible project. On and after January 1, 2014, each such listing shall include a report on the review conducted by the Commissioner of Administrative Services of the enrollment projections for each such eligible project.] Each such listing shall include a report on the following factors for each eligible project: (i) An enrollment projection and the capacity of the school, (ii) a substantiation of the estimated total project costs, (iii) the readiness of such eligible project to begin construction, (iv) efforts made by the local or regional board of education to redistrict, reconfigure, merge or close schools under the jurisdiction of such board prior to submitting an application under this section, (v) enrollment and capacity information for all of the schools under the jurisdiction of such board for the five years prior to application for a school building project grant, (vi) enrollment projections and capacity information for all of the schools under the jurisdiction of such board for the eight years following the date such application is submitted, and (vii) the state's education priorities relating to reducing racial and economic isolation for the school district. For the period beginning July 1, 2006, and ending June 30, 2012, no project, other than a project for a technical education and career school, may appear on the separate schedule of authorized projects which have changed in cost more than twice. On and after July 1, 2012, no project, other than a project for a technical education and career school, may appear on the separate schedule of authorized projects which have changed in cost more than once, except the Commissioner of Administrative Services may allow a project to appear on such separate schedule of authorized projects a second time if the town or regional school district for such project can demonstrate that exigent circumstances require such project to appear a second time on such separate schedule of authorized projects. Notwithstanding any provision of this chapter, no projects which have changed in scope or cost to the degree determined by the Commissioner of Administrative Services, in consultation with the Commissioner of Education, shall be eligible for reimbursement under this chapter unless it appears on such list. The percentage determined pursuant to section 10-285a at the time a school building project on such schedule was originally authorized shall be used for purposes of the grant for such project. On and after July 1, 2006, a project that was not previously authorized as an interdistrict magnet school shall not receive a higher percentage for reimbursement than that determined pursuant to section 10-285a at the time a school building project on such schedule was originally authorized. The General Assembly shall annually authorize the Commissioner of Administrative Services to enter into grant commitments on behalf of the state in accordance with the commissioner's categorized listing for such projects as the General Assembly shall determine. The Commissioner of Administrative Services may not enter into any such grant commitments except pursuant to such legislative authorization. Any regional school district which assumes the responsibility for completion of a public school building project shall be eligible for a grant pursuant to subdivision (5) or (6), as the case may be, of subsection (a) of section 10-286 when such project is completed and accepted by such regional school district.

Sec. 116. Subsection (b) of section 10-283 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(b) (1) Notwithstanding the application date requirements of this section, at any time within the limit of available grant authorization and within the limit of appropriated funds, the Commissioner of Administrative Services, in consultation with the Commissioner of Education, may approve applications for grants [to] and make payments for such grants, for any of the following reasons: (A) To assist school building projects to remedy damage from fire and catastrophe, (B) to correct safety, health and other code violations, (C) to replace roofs, including the replacement or installation of skylights as part of the roof replacement project, (D) to remedy a certified school indoor air quality emergency, (E) to install insulation for exterior walls and attics, or (F) to purchase and install a limited use and limited access elevator, windows, photovoltaic panels, wind generation systems, building management systems, a public school administrative or service facility or portable classroom buildings, [at any time within the limit of available grant authorization and make payments thereon within the limit of appropriated funds,] provided portable classroom building projects shall not create a new facility or cause an existing facility to be modified so that the portable buildings comprise a substantial percentage of the total facility area, as determined by the commissioner.

(2) Not later than seven calendar days following the discovery of a reason described in subparagraphs (A) to (F), inclusive, of subdivision (1) of this subsection, the superintendent of schools of a town or regional school district shall notify the Commissioner of Administrative Services in writing of such reason in order to be eligible for a grant under this subsection. Such superintendent shall submit an application to the commissioner not later than six months following such notification in order to receive a grant under this subsection.

Sec. 117. Subsection (a) of section 10-220 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) Each local or regional board of education shall maintain good public elementary and secondary schools, implement the educational interests of the state, as defined in section 10-4a, and provide such other educational activities as in its judgment will best serve the interests of the school district; provided any board of education may secure such opportunities in another school district in accordance with provisions of the general statutes and shall give all the children of the school district, including children receiving alternative education, as defined in section 10-74j, as nearly equal advantages as may be practicable; shall provide an appropriate learning environment for all its students which includes (1) adequate instructional books, supplies, materials, equipment, staffing, facilities and technology, (2) equitable allocation of resources among its schools, (3) proper maintenance of facilities, and (4) a safe school setting; shall, in accordance with the provisions of subsection (f) of this section, maintain records of allegations, investigations and reports that a child has been abused or neglected by a school employee, as defined in section 53a-65, employed by the local or regional board of education; shall have charge of the schools of its respective school district; shall make a continuing study of the need for school facilities and of a long-term school building program and from time to time make recommendations based on such study to the town; shall adopt and implement an indoor air quality program that provides for ongoing maintenance and facility reviews necessary for the maintenance and improvement of the indoor air quality of its facilities; shall adopt and implement a green cleaning program, pursuant to section 10-231g, that provides for the procurement and use of environmentally preferable cleaning products in school buildings and facilities; on and after July 1, [2011] 2021, and [triennially] every five years thereafter, shall report to the Commissioner of Administrative Services on the condition of its facilities and the action taken to implement its long-term school building program, indoor air quality program and green cleaning program, which report the Commissioner of Administrative Services shall use to prepare a [triennial] report every five years that said commissioner shall submit in accordance with section 11-4a to the joint standing committee of the General Assembly having cognizance of matters relating to education; shall advise the Commissioner of Administrative Services of the relationship between any individual school building project pursuant to chapter 173 and such long-term school building program; shall have the care, maintenance and operation of buildings, lands, apparatus and other property used for school purposes and at all times shall insure all such buildings and all capital equipment contained therein against loss in an amount not less than eighty per cent of replacement cost; shall determine the number, age and qualifications of the pupils to be admitted into each school; shall develop and implement a written plan for minority staff recruitment for purposes of subdivision (3) of section 10-4a; shall employ and dismiss the teachers of the schools of such district subject to the provisions of sections 10-151 and 10-158a; shall designate the schools which shall be attended by the various children within the school district; shall make such provisions as will enable each child of school age residing in the district to attend some public day school for the period required by law and provide for the transportation of children wherever transportation is reasonable and desirable, and for such purpose may make contracts covering periods of not more than five years; may provide alternative education, in accordance with the provisions of section 10-74j, or place in another suitable educational program a pupil enrolling in school who is nineteen years of age or older and cannot acquire a sufficient number of credits for graduation by age twenty-one; may arrange with the board of education of an adjacent town for the instruction therein of such children as can attend school in such adjacent town more conveniently; shall cause each child five years of age and over and under eighteen years of age who is not a high school graduate and is living in the school district to attend school in accordance with the provisions of section 10-184, and shall perform all acts required of it by the town or necessary to carry into effect the powers and duties imposed by law.

Sec. 118. Subsection (c) of section 10-287 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(c) If the [commissioner] Commissioner of Administrative Services determines that a building project has not met the approved conditions of the original application, the [State Board of Education] Department of Administrative Services may withhold subsequent state grant payments for said project until appropriate action, as determined by the commissioner, is taken to cause the building project to be in compliance with the approved conditions or may require repayment of all state grant payments for said project when such appropriate action is not undertaken within a reasonable time.

Sec. 119. Section 10-287i of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

A grant under this chapter for any school building project authorized by the General Assembly on or after July 1, 1996, or for any project for which application is made pursuant to subsection (b) of section 10-283, on or after July 1, 1997, shall be paid as follows: Applicants shall request progress payments for the state share of eligible project costs calculated pursuant to sections 10-65, 10-76e and 10-286, at such time and in such manner as the Commissioner of Administrative Services shall prescribe provided no payments shall commence until the applicant has filed a notice of authorization of funding for the local share of project costs, and provided further no payments other than those for architectural planning and site acquisition shall be made prior to approval of the final architectural plans pursuant to section 10-292. The Department of Administrative Services shall withhold [five] eleven per cent of a grant pending completion of an audit pursuant to section 10-287 provided, if the department is unable to complete the required audit within six months of the date a request for final payment is filed, the applicant may have an independent audit performed and include the cost of such audit in the eligible project costs.

Sec. 120. Section 10-63f of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

Such withdrawal or dissolution shall not impair the obligation of the withdrawing town or the district to the holders of any bonds or other outstanding indebtedness issued prior to withdrawal or dissolution under authority of this part, including any responsibilities or financial obligations related to a school building project pursuant to chapter 173. The regional board of education and the board of education of the town or towns involved may make agreements for the payment of money to or from the district and said towns in accordance with the final plan of withdrawal, except any such agreement or final plan of withdrawal shall not relieve a withdrawing town from its responsibilities or financial obligations related to a school building project pursuant to chapter 173.

Sec. 121. Subdivision (1) of subsection (a) of section 10-285b of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) (1) Any incorporated or endowed high school or academy approved by the State Board of Education, pursuant to section 10-34, may apply and be eligible to subsequently [to] be considered for a school [construction] building project grant [commitments] commitment from the state, [pursuant to] provided the school building project complies with the provisions of this chapter.

Sec. 122. (Effective from passage) The Commissioner of Administrative Services, having reviewed applications for state grants for public school building projects in accordance with section 10-283 of the general statutes on the basis of priorities for such projects and standards for school construction established by the State Board of Education, and having prepared a listing of all such eligible projects ranked in order of priority, including a separate schedule of previously authorized projects which have changed substantially in scope or cost, as determined by said commissioner together with the amount of the estimated grant with respect to each eligible project, and having submitted such listing of eligible projects, prior to December 15, 2016, to a committee of the General Assembly established under section 10-283a of the general statutes for the purpose of reviewing such listing, is hereby authorized to enter into grant commitments on behalf of the state in accordance with said section 10-283 with respect to the following school building projects in such estimated amounts:

(1) Estimated Grant Commitments.

 

School District

Estimated

Estimated

 

School

Project Costs

Grant

 

Project Number

   
       
 

BRANFORD

   
 

Francis Walsh Intermediate School

   
 

014-0034 EA

$85,933,000

$30,385,909

       
 

FAIRFIELD

   
 

Stratfield School

   
 

051-0131 A

$36,793

$9,592

       
 

FAIRFIELD

   
 

North Stratfield School

   
 

051-0132 A

$41,410

$10,796

       
 

FAIRFIELD

   
 

Riverfield School

   
 

051-0133 A

$48,970

$12,766

       
 

FAIRFIELD

   
 

Jennings School

   
 

051-0134 A

$55,639

$14,505

       
 

FAIRFIELD

   
 

Tomlinson Middle School

   
 

051-0135 A

$46,403

$12,097

       
 

FAIRFIELD

   
 

Fairfield Woods Middle School

   
 

051-0136 A

$86,168

$22,464

       
 

FAIRFIELD

   
 

Sherman School

   
 

051-0137 A

$30,394

$7,708

       
 

FAIRFIELD

   
 

Osborn Hill School

   
 

051-0138 A

$72,704

$18,438

       
 

FAIRFIELD

   
 

Dwight Elementary School

   
 

051-0139 A

$62,275

$15,793

       
 

FAIRFIELD

   
 

McKinley Elementary School

   
 

051-0140 A

$69,666

$17,667

       
 

FAIRFIELD

   
 

Mill Hill School

   
 

051-0141 A

$87,550

$22,203

       
 

FAIRFIELD

   
 

Burr Elementary School

   
 

051-0142 A

$133,776

$33,926

       
 

FAIRFIELD

   
 

Roger Ludlowe Middle School

   
 

051-0143 A

$171,640

$43,528

       
 

GREENWICH

   
 

New Lebanon School

   
 

057-0112 DV/N

$37,309,000

$29,847,200

       
 

HAMDEN

   
 

West Woods Elementary School

   
 

062-0097 N

$26,180,000

$15,147,748

       
 

LEDYARD

   
 

Ledyard Middle School

   
 

072-0090 RNV/EA

$35,652,092

$22,410,905

       
 

NEW BRITAIN

   
 

Smalley Academy

   
 

089-0168 EA/RR

$53,000,000

$42,023,700

       
 

NEW CANAAN

   
 

Saxe Middle School

   
 

090-0048 EA/CV

$18,600,000

$3,786,960

       
 

NEW LONDON

   
 

New London High School-South

   
 

Campus

   
 

095-0091 MAG/A

$49,462,274

$39,569,819

       
 

NORTH STONINGTON

   
 

Wheeler High School

   
 

102-0024 EA/RR

$23,820,500

$10,974,104

       
 

NORTH STONINGTON

   
 

North Stonington Elementary School

   
 

102-0025 EA/RR

$14,207,500

$8,879,688

       
 

WEST HARTFORD

   
 

Hall High School

   
 

155-0240 EA

$12,800,000

$5,393,920

       
 

REGIONAL DISTRICT 1

   
 

Housatonic Valley Regional High

   
 

School

   
 

201-0045 A/CV

$4,255,856

$1,930,456

       
 

REGIONAL DISTRICT 12

   
 

Shepaug Valley Regional Agriscience

   
 

STEM

   
 

212-0026 VA/N

$29,957,408

$23,965,926

       
 

GROTON

   
 

Cutler Elementary School (Carl C.

   
 

Cutler Middle School)

   
 

059-0188 DV/RR

$45,850,000

$36,680,000

       
 

GROTON

   
 

Westside Elementary School (West

   
 

Side Middle School)

   
 

059-0189 EA/RR

$48,480,000

$27,876,000

       
 

GROTON

   
 

Consolidated Middle School

   
 

059-0190 N/PS

$90,090,000

$42,792,750

       
 

HAMDEN

   
 

Shepherd Glen School

   
 

062-0098 EA/RR

$27,665,000

$18,773,469

       
 

KILLINGLY

   
 

Killingly High School (Vo-Ag)

   
 

069-0062 VE

$123,000

$98,400

       
 

LEDYARD

   
 

Gallup Hill School

   
 

072-0091 RNV/EA

$28,612,104

$17,985,569

       
 

MANCHESTER

   
 

Verplanck School

   
 

077-0235 EA/RR

$29,172,000

$19,691,100

       
 

NEWINGTON

   
 

John Wallace Middle School

   
 

094-0106 A

$1,300,000

$742,820

       
 

ROCKY HILL

   
 

Rocky Hill Intermediate School

   
 

119-0052 N

$48,345,097

$16,577,534

       
 

SHELTON

   
 

Long Hill School

   
 

126-0086 A

$382,060

$150,111

       
 

SHELTON

   
 

Elizabeth Shelton School

   
 

126-0087 A

$280,620

$110,256

       
 

SHELTON

   
 

Mohegan School

   
 

126-0088 A

$280,620

$110,256

       
 

SIMSBURY

   
 

Henry James Memorial School

   
 

128-0108 A/CV

$2,465,000

$818,627

       
 

WATERBURY

   
 

Wendell L. Cross School

   
 

151-0295 EA/RR

$46,213,083

$36,309,619

       
 

REGIONAL DISTRICT 12

   
 

Shepaug Valley High School

   
 

212-0025 A/EC

$2,914,565

$957,726

       
 

REGIONAL DISTRICT 14

   
 

Nonnewaug High School (Vo-Ag)

   
 

214-0094 VA/EA

$662,000

$529,600

       
 

REGIONAL DISTRICT 14

   
 

Nonnewaug High School (Vo-Ag)

   
 

214-0095 VE

$587,568

$470,054

       
 

BRANFORD

   
 

Central Administration (Francis

   
 

Walsh Intermediate School)

   
 

014-0035 BE/EA

$2,267,000

$400,806

       
 

GUILFORD

   
 

A. Baldwin Middle School

   
 

060-0102 EC

$2,351,115

$713,799

       
 

MILFORD

   
 

Harborside Middle School

   
 

084-0195 EC

$1,347,745

$683,441

       
 

NORWALK

   
 

West Rocks Middle School

   
 

103-0244 EC

$1,400,000

$455,000

       
 

WATERBURY

   
 

Gilmartin School

   
 

151-0294 EC

$432,893

$340,124

       
 

WEST HAVEN

   
 

May V. Carrigan Middle School

   
 

156-0139 EC

$3,354,815

$2,576,162

       
 

REGIONAL DISTRICT 14

   
 

Region 14 Central Office

   
 

(Nonnewaug High School)

   
 

214-0096 BE/A/CV

$1,609,535

$385,162

       
 

HARTFORD

   
 

Martin Luther King School

   
 

064-0310 MAG/A/RR/CV

$68,000,000

$54,400,000

(2) Previously Authorized Projects That Have Changed Substantially in Scope or Cost which are Seeking Reauthorization.

 

School District

Authorized

Requested

 

School

   
 

Project Number

   
       
 

FAIRFIELD

   
 

Fairfield Ludlowe High School

   
 

051-0127 EA/EC/RR

   
       
 

Estimated…

   
 

Total Project Costs

$11,630,700

$15,537,674

 

Total Grant

$3,073,994

$4,106,607

       
 

HARTFORD

   
 

West Middle School

   
 

064-0303 EA/RR

   
       
 

Estimated…

   
 

Total Project Costs

$54,600,000

$54,600,000

 

Total Grant

$43,680,000

$43,680,000

       
 

NEW FAIRFIELD

   
 

New Fairfield Middle/High School

   
 

091-0041 A/CV

   
       
 

Estimated…

   
 

Total Project Costs

$378,000

$443,641

 

Total Grant

$132,300

$155,274

Sec. 123. (Effective from passage) (a) Notwithstanding the provisions of section 10-283 of the general statutes or any regulation adopted by the State Board of Education or the Department of Administrative Services pursuant to said section requiring that the description of a project type for a school building project be made at the time of application for a school building project grant, the town of Groton may change the description of the school building project type as it was submitted at the time of application for the Cutler Elementary School (Carl C. Cutler Middle School) to a diversity school and roof replacement project (Project Number 059-0188 DV/RR), and subsequently qualify for reimbursement as a diversity school, in accordance with the provisions of section 10-286h of the general statutes, provided the Commissioner of Education finds that such diversity school will assist the town of Groton in correcting the existing disparity in the proportion of pupils of racial minorities in the district.

(b) On and after the effective date of this section, the Claude Chester School in Groton shall no longer qualify as a diversity school or be eligible for reimbursement as a diversity school under section 10-286h of the general statutes.

Sec. 124. (Effective from passage) Notwithstanding the provisions of section 10-283 of the general statutes or any regulation adopted by the State Board of Education or the Department of Administrative Services pursuant to section 10-283 of the general statutes requiring that the description of a project type for a school building project be made at the time of application for a school building project grant, the town of Hartford may change the description of the school building project type as it was submitted at the time of application for the Martin Luther King School to an interdistrict magnet facility, alteration, roof replacement and code violation project (Project Number 064-0310 MAG/A/RR/CV), and subsequently qualify for reimbursement as an interdistrict magnet facility, in accordance with the provisions of section 10-264h of the general statutes, provided the Commissioner of Education approves a plan for the operation of the facility as an interdistrict magnet school program.

Sec. 125. (Effective from passage) Notwithstanding the provisions of section 10-292 of the general statutes or any regulation adopted by the State Board of Education or the Department of Administrative Services requiring that a bid not be let out until plans and specifications have been approved by the Department of Administrative Services, the town of Brookfield may let out for bid on and commence a project for a roof replacement (Project Number 018-0055 RR) at Brookfield High School and shall be eligible to subsequently be considered for a grant commitment from the state, provided plans and specifications have been approved by the Department of Administrative Services.

Sec. 126. Subsection (b) of section 38 of public act 14-90 is repealed and the following is substituted in lieu thereof (Effective from passage):

(b) Notwithstanding the provisions of section 10-264h of the general statutes or any regulation adopted by the State Board of Education or the Department of Administrative Services concerning the reimbursement rate for the construction of interdistrict magnet schools, the town of New London may use ninety-five per cent as the reimbursement rate for the interdistrict magnet facility project at the New London Magnet School for the Visual and Performing Arts. [, provided the board of education for New London, the board of directors for the Garde Arts Center and the Commissioners of Education and Administrative Services enter into a memorandum of understanding establishing the parameters in which the New London Magnet School for the Visual and Performing Arts shall operate as an interdistrict magnet school.]

Sec. 127. (Effective from passage) Notwithstanding the provisions of section 10-283 of the general statutes or any regulation adopted by the State Board of Education or the Department of Administrative Services requiring a completed grant application be submitted prior to June 30, 2017, or subsection (d) of said section 10-283, or any regulation adopted by the State Board of Education or the Department of Administrative Services requiring local funding authorization for the local share of project costs prior to application, for the school construction priority list to be considered by the General Assembly in the 2018 regular legislative session, the Commissioner of Administrative Services shall give review and approval priority to school building projects for RHAM Middle School and RHAM High School in Region 8, provided (1) a referendum concerning the local funding authorization for the local share of project costs is scheduled and prepared, and the results authorizing such local funding are submitted on or before November 15, 2017, to the Department of Administrative Services, and (2) a complete grant application with funding authorization for the local share of the project costs is filed on or before September 30, 2017.

Sec. 128. (Effective from passage) For the fiscal year ending June 30, 2018, in addition to any school building project grant previously authorized under chapter 173 of the general statutes for the renovation project at Kelly Middle School (Project Number 014-0112 RNV), the Department of Administrative Services shall provide an additional school building grant to the town of Norwich in an amount of one million thirty-two thousand dollars for said renovation project at Kelly Middle School.

Sec. 129. Subdivision (2) of section 10-262f of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(2) "Base aid ratio" means (A) for the fiscal years ending June 30, 2008, to June 30, 2013, inclusive, one minus the ratio of a town's wealth to the state guaranteed wealth level, provided no town's aid ratio shall be less than nine one-hundredths, except for towns which rank from one to twenty when all towns are ranked in descending order from one to one hundred sixty-nine based on the ratio of the number of children below poverty to the number of children age five to seventeen, inclusive, the town's aid ratio shall not be less than thirteen one-hundredths when based on data used to determine the grants pursuant to section 10-262h of the general statutes, revision of 1958, revised to January 1, 2013, for the fiscal year ending June 30, 2008, [and] (B) for the fiscal [year] years ending June 30, 2014, [and each fiscal year thereafter] to June 30, 2017, inclusive, one minus the town's wealth adjustment factor, except that a town's aid ratio shall not be less than (i) ten one-hundredths for a town designated as an alliance district, as defined in section 10-262u, and (ii) two one-hundredths for a town that is not designated as an alliance district, and (C) for the fiscal year ending June 30, 2018, and each fiscal year thereafter, the sum of (i) one minus the town's wealth adjustment factor, and (ii) the town's base aid ratio adjustment factor, if any, except that a town's base aid ratio shall not be less than (I) ten per cent for a town designated as an alliance district, as defined in section 10-262u, and (II) one per cent for a town that is not designated as an alliance district.

Sec. 130. Subdivision (9) of section 10-262f of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(9) "Foundation" means (A) for the fiscal year ending June 30, 1990, three thousand nine hundred eighteen dollars, (B) for the fiscal year ending June 30, 1991, four thousand one hundred ninety-two dollars, (C) for the fiscal year ending June 30, 1992, four thousand four hundred eighty-six dollars, (D) for the fiscal years ending June 30, 1993, June 30, 1994, and June 30, 1995, four thousand eight hundred dollars, (E) for the fiscal years ending June 30, 1996, June 30, 1997, and June 30, 1998, five thousand seven hundred eleven dollars, (F) for the fiscal year ending June 30, 1999, five thousand seven hundred seventy-five dollars, (G) for the fiscal years ending June 30, 2000, to June 30, 2007, inclusive, five thousand eight hundred ninety-one dollars, (H) for the fiscal years ending June 30, 2008, to June 30, 2013, inclusive, nine thousand six hundred eighty-seven dollars, [and] (I) for the fiscal [year] years ending June 30, 2014, [and each fiscal year thereafter] to June 30, 2017, inclusive, eleven thousand five hundred twenty-five dollars, and (J) for the fiscal year ending June 30, 2018, and each fiscal year thereafter, nine thousand six hundred thirty-eight dollars.

Sec. 131. Subdivision (25) of section 10-262f of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(25) "Total need students" means the sum of (A) the number of resident students of the town for the school year, (B) (i) for any school year commencing prior to July 1, 1998, one-quarter the number of children under the temporary family assistance program for the prior fiscal year, and (ii) for the school years commencing July 1, 1998, to July 1, 2006, inclusive, one-quarter the number of children under the temporary family assistance program for the fiscal year ending June 30, 1997, (C) for school years commencing July 1, 1995, to July 1, 2006, inclusive, one-quarter of the mastery count for the school year, (D) for school years commencing July 1, 1995, to July 1, 2006, inclusive, ten per cent of the number of eligible children, as defined in subdivision (1) of section 10-17e, for whom the board of education is not required to provide a program pursuant to section 10-17f, (E) for the school years commencing July 1, 2007, to July 1, 2012, inclusive, fifteen per cent of the number of eligible students, as defined in subdivision (1) of section 10-17e, for whom the board of education is not required to provide a program pursuant to section 10-17f, (F) for the school years commencing July 1, 2007, to July 1, 2012, inclusive, thirty-three per cent of the number of children below the level of poverty, [and] (G) for the school [year] years commencing July 1, 2013, [and each school year thereafter] to July 1, 2016, inclusive, thirty per cent of the number of children eligible for free or reduced price meals or free milk, and (H) for the school year commencing July 1, 2017, and each school year thereafter, (i) thirty per cent of the number of children eligible for free or reduced price meals or free milk, (ii) five per cent of the number of children eligible for free or reduced price meals or free milk in excess of the number of children eligible for free or reduced price meals or free milk that is equal to seventy-five per cent of the total number of resident students of the town for the school year, and (iii) fifteen per cent of the number of resident students who are English language learners, as defined in section 10-76kk.

Sec. 132. Subdivision (33) of section 10-262f of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(33) "Fully funded grant" means the sum of (A) the product of a town's base aid ratio, the foundation [level] and the town's total need students for the fiscal year prior to the year in which the grant is to be paid, and (B) the town's regional bonus.

Sec. 133. Subdivision (44) of section 10-262f of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(44) "Wealth adjustment factor" means (A) for the fiscal years prior to the fiscal year ending June 30, 2018, the sum of a town's equalized net grand list adjustment factor multiplied by ninety one-hundredths per cent and a town's median household income adjustment factor multiplied by ten one-hundredths per cent, and (B) for the fiscal year ending June 30, 2018, and each fiscal year thereafter, the sum of a town's equalized net grand list adjustment factor multiplied by seventy per cent and a town's median household income adjustment factor multiplied by thirty per cent.

Sec. 134. Section 10-262f of the general statutes is amended by adding subdivisions (46) to (48), inclusive, as follows (Effective from passage):

(NEW) (46) "Base aid ratio adjustment factor" means (A) six percentage points for those towns ranked one, two, three, four or five in total eligibility index points, (B) five percentage points for those towns ranked six, seven, eight, nine or ten in total eligibility index points, (C) four percentage points for those towns ranked eleven, twelve, thirteen, fourteen or fifteen in total eligibility index points, and (D) three percentage points for those towns ranked sixteen, seventeen, eighteen or nineteen in total eligibility index points.

(NEW) (47) "Eligibility index" has the same meaning as provided in section 7-545.

(NEW) (48) "Base grant amount" means seventy-eight per cent of the equalization aid grant a town was entitled to receive for the fiscal year ending June 30, 2017, as enumerated in section 20 of public act 16-2 of the May special session.

Sec. 135. Section 10-262h of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

[(a) Obsolete.

(b) Obsolete.

(c) (1) For the fiscal years ending June 30, 2016, and June 30, 2017, each town shall receive an equalization aid grant in an amount equal to the sum of any amounts paid to such town pursuant to subsection (c) and subdivision (1) of subsection (d) of section 10-66ee, and the amount provided for in subdivision (2) of this subsection.

(2) Equalization aid grant amounts.

   

Grant for Fiscal Year

Grant for Fiscal Year

 

Town

2016

2017

       
 

Andover

2,380,614

2,380,599

 

Ansonia

16,641,477

16,641,477

 

Ashford

3,933,350

3,933,350

 

Avon

1,233,415

1,233,415

 

Barkhamsted

1,678,323

1,678,295

 

Beacon Falls

4,155,524

4,155,471

 

Berlin

6,381,659

6,381,544

 

Bethany

2,063,112

2,063,088

 

Bethel

8,316,869

8,316,768

 

Bethlehem

1,319,337

1,319,337

 

Bloomfield

6,319,698

6,319,698

 

Bolton

3,052,646

3,052,630

 

Bozrah

1,255,401

1,255,387

 

Branford

2,119,926

2,426,993

 

Bridgeport

182,266,724

182,266,724

 

Bridgewater

137,292

137,292

 

Bristol

45,705,925

45,705,925

 

Brookfield

1,564,515

1,564,493

 

Brooklyn

7,110,490

7,110,430

 

Burlington

4,439,634

4,439,537

 

Canaan

209,258

209,258

 

Canterbury

4,754,383

4,754,383

 

Canton

3,488,569

3,488,492

 

Chaplin

1,893,763

1,893,763

 

Cheshire

9,664,954

9,664,625

 

Chester

691,462

691,432

 

Clinton

6,502,667

6,502,667

 

Colchester

13,772,585

13,772,530

 

Colebrook

508,008

508,008

 

Columbia

2,589,653

2,589,623

 

Cornwall

85,322

85,322

 

Coventry

8,942,234

8,942,206

 

Cromwell

4,663,336

4,754,798

 

Danbury

30,705,677

31,698,975

 

Darien

1,616,006

1,616,006

 

Deep River

1,727,412

1,727,394

 

Derby

8,001,514

8,001,514

 

Durham

3,993,506

3,993,506

 

East Granby

1,435,957

1,481,760

 

East Haddam

3,791,594

3,791,563

 

East Hampton

7,715,347

7,715,291

 

East Hartford

49,563,484

49,563,484

 

East Haven

20,004,233

20,004,233

 

East Lyme

7,138,163

7,138,163

 

East Windsor

5,810,543

5,810,543

 

Eastford

1,116,844

1,116,844

 

Easton

593,868

593,868

 

Ellington

9,822,206

9,822,009

 

Enfield

29,196,275

29,195,835

 

Essex

389,697

389,697

 

Fairfield

3,590,008

3,590,008

 

Farmington

1,611,013

1,611,013

 

Franklin

948,235

948,235

 

Glastonbury

6,773,356

6,921,094

 

Goshen

218,188

218,188

 

Granby

5,603,808

5,603,665

 

Greenwich

3,418,642

3,418,642

 

Griswold

10,977,669

10,977,557

 

Groton

25,625,179

25,625,179

 

Guilford

3,058,981

3,058,981

 

Haddam

1,925,611

2,034,708

 

Hamden

27,131,137

27,131,137

 

Hampton

1,339,928

1,339,928

 

Hartford

201,777,130

201,777,130

 

Hartland

1,358,660

1,358,660

 

Harwinton

2,779,898

2,779,876

 

Hebron

7,021,279

7,021,219

 

Kent

167,342

167,342

 

Killingly

15,871,254

15,871,254

 

Killingworth

2,245,206

2,245,206

 

Lebanon

5,524,550

5,524,550

 

Ledyard

12,217,314

12,217,227

 

Lisbon

3,927,193

3,927,193

 

Litchfield

1,525,262

1,525,242

 

Lyme

145,556

145,556

 

Madison

1,576,061

1,576,061

 

Manchester

34,864,748

34,864,748

 

Mansfield

10,187,542

10,187,506

 

Marlborough

3,234,990

3,234,918

 

Meriden

60,812,457

60,812,457

 

Middlebury

814,636

914,010

 

Middlefield

2,153,551

2,153,527

 

Middletown

19,861,550

19,861,550

 

Milford

11,381,824

11,381,824

 

Monroe

6,616,696

6,616,669

 

Montville

12,858,302

12,858,140

 

Morris

657,975

657,975

 

Naugatuck

30,831,003

30,831,003

 

New Britain

86,678,662

86,678,662

 

New Canaan

1,495,604

1,495,604

 

New Fairfield

4,492,869

4,492,822

 

New Hartford

3,197,865

3,197,830

 

New Haven

155,328,620

155,328,620

 

New London

26,058,803

26,058,803

 

New Milford

12,170,243

12,170,141

 

Newington

13,226,771

13,226,394

 

Newtown

4,760,009

5,105,657

 

Norfolk

381,414

381,414

 

North Branford

8,270,161

8,270,110

 

North Canaan

2,091,790

2,091,790

 

North Haven

3,677,315

4,023,706

 

North Stonington

2,906,538

2,906,538

 

Norwalk

11,551,095

11,551,095

 

Norwich

36,577,969

36,577,969

 

Old Lyme

605,586

605,586

 

Old Saybrook

652,677

652,677

 

Orange

1,350,098

1,623,431

 

Oxford

4,677,464

4,677,464

 

Plainfield

15,642,779

15,642,685

 

Plainville

10,507,328

10,507,145

 

Plymouth

9,952,004

9,951,918

 

Pomfret

3,136,587

3,136,587

 

Portland

4,440,331

4,440,226

 

Preston

3,079,403

3,079,401

 

Prospect

5,425,749

5,425,694

 

Putnam

8,498,260

8,498,260

 

Redding

687,733

687,733

 

Ridgefield

2,063,814

2,063,814

 

Rocky Hill

3,946,076

4,396,918

 

Roxbury

158,114

158,114

 

Salem

3,114,216

3,114,216

 

Salisbury

187,266

187,266

 

Scotland

1,450,663

1,450,663

 

Seymour

10,179,589

10,179,389

 

Sharon

145,798

145,798

 

Shelton

5,706,910

6,199,810

 

Sherman

244,327

244,327

 

Simsbury

5,954,768

6,264,852

 

Somers

6,068,653

6,068,546

 

South Windsor

13,159,658

13,159,496

 

Southbury

3,034,452

3,606,189

 

Southington

20,621,655

20,621,165

 

Sprague

2,661,506

2,661,473

 

Stafford

9,981,310

9,981,252

 

Stamford

10,885,284

11,109,306

 

Sterling

3,257,690

3,257,637

 

Stonington

2,079,926

2,079,926

 

Stratford

21,821,740

21,820,886

 

Suffield

6,345,468

6,345,284

 

Thomaston

5,740,782

5,740,750

 

Thompson

7,682,218

7,682,218

 

Tolland

10,929,052

10,928,981

 

Torrington

24,780,972

24,780,540

 

Trumbull

3,481,940

3,703,712

 

Union

243,880

243,877

 

Vernon

19,650,126

19,650,126

 

Voluntown

2,550,166

2,550,166

 

Wallingford

21,866,589

21,866,413

 

Warren

99,777

99,777

 

Washington

240,147

240,147

 

Waterbury

134,528,710

134,528,710

 

Waterford

1,485,842

1,485,842

 

Watertown

12,035,017

12,034,849

 

West Hartford

19,872,200

21,469,839

 

West Haven

45,996,566

45,996,566

 

Westbrook

427,677

427,677

 

Weston

948,564

948,564

 

Westport

1,988,255

1,988,255

 

Wethersfield

9,022,122

9,548,677

 

Willington

3,718,418

3,718,418

 

Wilton

1,557,195

1,557,195

 

Winchester

8,187,980

8,187,980

 

Windham

26,816,024

26,816,024

 

Windsor

12,476,044

12,476,044

 

Windsor Locks

5,274,785

5,274,785

 

Wolcott

13,696,541

13,696,541

 

Woodbridge

732,889

732,889

 

Woodbury

1,106,713

1,347,989

 

Woodstock

5,473,998

5,473,975]

(a) For the fiscal year ending June 30, 2018, each town maintaining public schools according to law shall be entitled to an equalization aid grant in an amount equal to its fully funded grant, except (1) any town whose fully funded grant is greater than its base grant amount shall be entitled to an equalization aid grant in an amount equal to its base grant amount plus five per cent of the difference between such town's fully funded grant and its base grant amount, and (2) any town whose fully funded grant is less than its base grant amount shall be entitled to an equalization aid grant in an amount equal to its base grant amount.

(b) For the fiscal year ending June 30, 2019, each town maintaining public schools according to law shall be entitled to an equalization aid grant in an amount equal to its fully funded grant, except (1) any town whose fully funded grant is greater than its base grant amount shall be entitled to an equalization aid grant in an amount equal to its base grant amount plus fifteen per cent of the difference between such town's fully funded grant and its base grant amount, and (2) any town whose fully funded grant is less than its base grant amount shall be entitled to an equalization aid grant in an amount equal to its base grant amount minus ten per cent of the difference between such town's base grant amount and its fully funded grant.

(c) For the fiscal years ending June 30, 2020, to June 30, 2028, inclusive, each town maintaining public schools according to law shall be entitled to an equalization aid grant in an amount equal to its fully funded grant, except (1) any town whose fully funded grant is greater than its base grant amount shall be entitled to an equalization aid grant in an amount equal to the amount such town received in the previous fiscal year plus ten per cent of the difference between such town's fully funded grant and its base grant amount, and (2) any town whose fully funded grant is less than its base grant amount shall be entitled to an equalization aid grant in an amount equal to the amount such town received in the previous fiscal year minus ten per cent of the difference between such town's base grant amount and its fully funded grant.

(d) For the fiscal year ending June 30, 2029, and each fiscal year thereafter, each town maintaining public schools according to law shall be entitled to an equalization aid grant in an amount equal to its fully funded grant.

Sec. 136. (Effective from passage) There is established an education cost sharing grant formula review team to review the equalization aid grant formula, as described in section 10-262h of the general statutes, and make recommendations for any revisions to the formula. The review team shall consist of the chairpersons and ranking member of the joint standing committee of the general assembly having cognizance of matters relating to education, the Secretary of the Office of Policy and Management, and a representative from each of the following associations, designated by the association: The Connecticut Association of Boards of Education, the Connecticut Association of Public School Superintendents, the Connecticut Education Association and the American Federation of Teachers-Connecticut. The administrative staff of the joint standing committee of the General Assembly having cognizance of matters relating to education shall serve as administrative staff of the review team. Not later than March 1, 2018, the review team shall submit its review and any recommendations to the joint standing committee of the General Assembly having cognizance of matters relating to education and appropriations and the budgets of state agencies, in accordance with the provisions of section 11-4a of the general statutes. The review team shall terminate on the date that it submits such report or March 1, 2018, whichever is later.

Sec. 137. (Effective from passage) (a) As used in this section:

(1) "Equalization aid grant amount" means the amount of the equalization aid grant that a town is entitled to pursuant to section 10-262h of the general statutes;

(2) "Special education aid grant amount" means the amount that a local or regional board of education is eligible for reimbursement pursuant to section 10-76g of the general statutes;

(3) "Education funding for the current fiscal year" means, for the fiscal year ending June 30, 2018, the sum of a town's equalization aid grant amount and its special education aid grant amount;

(4) "Education funding for the prior fiscal year" means, for the fiscal year ending June 30, 2017, the sum of a town's equalization aid grant amount and its special education aid grant amount;

(5) "Education funding increase" means the amount in which a town's education funding for the current fiscal year is greater than its education funding for the prior fiscal year;

(6) "Education funding reduction" means the amount in which a town's education funding for the current fiscal year is less than its education funding for the prior fiscal year;

(7) "Funding reduction school district" means the local or regional board of education for a town in which the education funding for the current fiscal year is less than its education funding for the prior fiscal year;

(8) "Funding neutral school district" means the local or regional board of education for a town in which the education funding increase is less than one million five hundred fifty thousand dollars;

(9) "Funding increase school district" means the local or regional board of education for a town in which the education funding increase is equal to or greater than one million five hundred fifty thousand dollars; and

(10) "Education funding reallocation amount" means the difference of the education funding for the current fiscal year of a funding neutral school district and its education funding for the prior fiscal year.

(b) For the fiscal year ending June 30, 2018, the Commissioner of Education shall withhold from each funding neutral school district an amount equal to the education funding reallocation amount from such district's education funding for the current fiscal year. The commissioner shall deposit each such education funding reallocation amount in an education funding reallocation account. The commissioner shall use the funds in said account to make grant payments to each funding reduction school district in an amount equal to such district's education funding reduction.

Sec. 138. Subsection (e) of section 10-76d of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(e) (1) Any local or regional board of education which provides special education pursuant to any mandates in this section shall provide transportation, to and from, but not beyond the curb of, the residence of the child, unless otherwise agreed upon by the board and the parent or guardian of the child, tuition, room and board and other items necessary to the provision of such special education except for children who are placed in a residential facility because they need services other than educational services, in which case the financial responsibility of the school district and payment to such district shall be limited to the reasonable costs of special education instruction as defined in the regulations of the State Board of Education. If a hearing board, pursuant to subsection (d) of section 10-76h, rejects the educational program prescribed by the local or regional board of education and determines that a placement by a parent or guardian was appropriate, the local or regional board of education shall reimburse the parent or guardian for the reasonable costs incurred for the provision of special education pursuant to this section from the initiation of review procedures as provided by said section 10-76h.

(2) For purposes of this subdivision, "public agency" includes the offices of a government of a federally recognized Native American tribe. Notwithstanding any other provisions of the general statutes, for the fiscal year ending June 30, 1987, and each fiscal year thereafter, whenever a public agency, other than a local or regional board of education, the State Board of Education or the Superior Court acting pursuant to section 10-76h, places a child in a foster home, group home, hospital, state institution, receiving home, custodial institution or any other residential or day treatment facility, and such child requires special education, the local or regional board of education under whose jurisdiction the child would otherwise be attending school or, if no such board can be identified, the local or regional board of education of the town where the child is placed, shall provide the requisite special education and related services to such child in accordance with the provisions of this section. Within one business day of such a placement by the Department of Children and Families or offices of a government of a federally recognized Native American tribe, said department or offices shall orally notify the local or regional board of education responsible for providing special education and related services to such child of such placement. The department or offices shall provide written notification to such board of such placement within two business days of the placement. Such local or regional board of education shall convene a planning and placement team meeting for such child within thirty days of the placement and shall invite a representative of the Department of Children and Families or offices of a government of a federally recognized Native American tribe to participate in such meeting. (A) The local or regional board of education under whose jurisdiction such child would otherwise be attending school shall be financially responsible for the reasonable costs of such special education and related services in an amount equal to [the lesser of] one hundred per cent of the costs of such education. [or the average per pupil educational costs of such board of education for the prior fiscal year, determined in accordance with the provisions of subsection (a) of section 10-76f. The State Board of Education shall pay on a current basis, except as provided in subdivision (3) of this subsection, any costs in excess of such local or regional board's basic contributions paid by such board of education in accordance with the provisions of this subdivision.] (B) Whenever a child is placed pursuant to this subdivision, on or after July 1, 1995, by the Department of Children and Families and the local or regional board of education under whose jurisdiction such child would otherwise be attending school cannot be identified, the local or regional board of education under whose jurisdiction the child attended school or in whose district the child resided at the time of removal from the home by said department shall be responsible for the reasonable costs of special education and related services provided to such child, for one calendar year or until the child is committed to the state pursuant to section 46b-129 or 46b-140 or is returned to the child's parent or guardian, whichever is earlier. If the child remains in such placement beyond one calendar year the Department of Children and Families shall be responsible for such costs. During the period the local or regional board of education is responsible for the reasonable cost of special education and related services pursuant to this subparagraph, the board shall be responsible for such costs in an amount equal to [the lesser of] one hundred per cent of the costs of such education and related services. [or the average per pupil educational costs of such board of education for the prior fiscal year, determined in accordance with the provisions of subsection (a) of section 10-76f. The State Board of Education shall pay on a current basis, except as provided in subdivision (3) of this subsection, any costs in excess of such local or regional board's basic contributions paid by such board of education in accordance with the provisions of this subdivision.] The costs for services other than educational shall be paid by the state agency which placed the child. The provisions of this subdivision shall not apply to the school districts established within the Department of Children and Families, pursuant to section 17a-37 or the Department of Correction, pursuant to section 18-99a, provided in any case in which special education is being provided at a private residential institution, including the residential components of regional educational service centers, to a child for whom no local or regional board of education can be found responsible under subsection (b) of this section, Unified School District #2 shall provide the special education and related services and be financially responsible for the reasonable costs of such special education instruction for such children. Notwithstanding the provisions of this subdivision, for the fiscal years ending June 30, 2004, to June 30, 2007, inclusive, and for the fiscal [years] year ending June 30, 2010, [to June 30, 2017, inclusive] and each fiscal year thereafter, the amount of the grants payable to local or regional boards of education in accordance with this subdivision shall be reduced proportionately if the total of such grants in such year exceeds the amount appropriated for the purposes of this subdivision for such year.

(3) [Payment for] The local or regional board of education shall be responsible for the reasonable costs of special education and related services provided to children who require special education and who reside on state-owned or leased property, and who are not the educational responsibility of the unified school districts established pursuant to section 17a-37 or section 18-99a. [, shall be made in the following manner: The State Board of Education shall pay to the school district which is responsible for providing instruction for each such child pursuant to the provisions of this subsection one hundred per cent of the reasonable costs of such instruction. In the fiscal year following such payment, the State Board of Education shall deduct from the special education grant due the local or regional board of education under whose jurisdiction the child would otherwise be attending school, where such board has been identified, the amount for which such board would otherwise have been financially responsible pursuant to the provisions of subdivision (2) of this subsection. No such deduction shall be made for any school district which is responsible for providing special education instruction for children whose parents or legal guardians do not reside within such district. The amount deducted shall be included as a net cost of special education by the Department of Education for purposes of the state's special education grant calculated pursuant to section 10-76g. Notwithstanding the provisions of this subdivision, for the fiscal years ending June 30, 2004, and June 30, 2005, and for the fiscal years ending June 30, 2012, and June 30, 2013, the amount of the grants payable to local or regional boards of education in accordance with this subdivision shall be reduced proportionately if the total of such grants in such year exceeds the amount appropriated for the purposes of this subdivision for such year.]

(4) Notwithstanding any other provision of this section, the Department of Mental Health and Addiction Services shall provide regular education and special education and related services to eligible residents in facilities operated by the department who are eighteen to twenty-one years of age. In the case of a resident who requires special education, the department shall provide the requisite identification and evaluation of such resident in accordance with the provisions of this section. The department shall be financially responsible for the provision of educational services to eligible residents. The Departments of Mental Health and Addiction Services, Children and Families and Education shall develop and implement an interagency agreement which specifies the role of each agency in ensuring the provision of appropriate education services to eligible residents in accordance with this section. The Department of Mental Health and Addiction Services shall be responsible for one hundred per cent of the reasonable costs of such educational services provided to eligible residents of such facilities.

[(5) Application for the grant to be paid by the state for costs in excess of the local or regional board of education's basic contribution shall be made by such board of education by filing with the State Board of Education, in such manner as prescribed by the Commissioner of Education, annually on or before December first a statement of the cost of providing special education, as defined in subdivision (2) of this subsection, for a child of the board placed by a state agency in accordance with the provisions of said subdivision or, where appropriate, a statement of the cost of providing educational services other than special educational services pursuant to the provisions of subsection (b) or (g) of section 10-253, provided a board of education may submit, not later than March first, claims for additional children or costs not included in the December filing. Payment by the state for such excess costs shall be made to the local or regional board of education as follows: Seventy-five per cent of the cost in February and the balance in May. The amount due each town pursuant to the provisions of this subsection and the amount due to each town as tuition from other towns pursuant to this section shall be paid to the treasurer of each town entitled to such aid, provided the treasurer shall treat such grant or tuition received, or a portion of such grant or tuition, which relates to special education expenditures incurred pursuant to subdivisions (2) and (3) of this subsection in excess of such board's budgeted estimate of such expenditures, as a reduction in expenditures by crediting such expenditure account, rather than town revenue. The state shall notify the local or regional board of education when payments are made to the treasurer of the town pursuant to this subdivision.]

Sec. 139. Section 10-76g of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) (1) For the fiscal year ending June 30, 1984, and each fiscal year thereafter, in any case in which special education is being provided at a private residential institution, including the residential components of regional educational service centers, to a child for whom no local or regional board of education can be found responsible under subsection (b) of section 10-76d, the Department of Children and Families shall pay the costs of special education to such institution pursuant to its authority under sections 17a-1 to 17a-26, inclusive, 17a-28 to 17a-49, inclusive, 17a-52 and 17b-251. (2) For the fiscal year ending June 30, 1993, and each fiscal year thereafter, any local or regional board of education which provides special education and related services for any child (A) who is placed by a public agency, including, but not limited to, offices of a government of a federally recognized Native American tribe, in a private residential facility or who is placed in a facility or institution operated by the Department of Children and Families and who receives such special education at a program operated by a regional education service center or program operated by a local or regional board of education, and (B) for whom no local or regional board of education can be found responsible under subsection (b) of section 10-76d, shall be [eligible to receive one hundred per cent of] responsible for the reasonable costs of special education for such child as defined in the regulations of the State Board of Education. [Any such board eligible for payment shall file with the Department of Education, in such manner as prescribed by the Commissioner of Education, annually, on or before December first a statement of the cost of providing special education for such child, provided a board of education may submit, not later than March first, claims for additional children or costs not included in the December filing. Payment by the state for such costs shall be made to the local or regional board of education as follows: Seventy-five per cent of the cost in February and the balance in May.]

[(b) Any local or regional board of education which provides special education pursuant to the provisions of sections 10-76a to 10-76g, inclusive, for any exceptional child described in subparagraph (A) of subdivision (5) of section 10-76a, under its jurisdiction, excluding (1) children placed by a state agency for whom a board of education receives payment pursuant to the provisions of subdivision (2) of subsection (e) of section 10-76d, and (2) children who require special education, who reside on state-owned or leased property, and who are not the educational responsibility of the unified school districts established pursuant to sections 17a-37 and 18-99a, shall be financially responsible for the reasonable costs of special education instruction, as defined in the regulations of the State Board of Education, in an amount equal to (A) for any fiscal year commencing prior to July 1, 2005, five times the average per pupil educational costs of such board of education for the prior fiscal year, determined in accordance with the provisions of subsection (a) of section 10-76f, and (B) for the fiscal year commencing July 1, 2005, and each fiscal year thereafter, four and one-half times such average per pupil educational costs of such board of education. The State Board of Education shall pay on a current basis any costs in excess of the local or regional board's basic contribution paid by such board in accordance with the provisions of this subsection. Any amounts paid by the State Board of Education on a current basis pursuant to this subsection shall not be reimbursable in the subsequent year. Application for such grant shall be made by filing with the Department of Education, in such manner as prescribed by the commissioner, annually on or before December first a statement of the cost of providing special education pursuant to this subsection, provided a board of education may submit, not later than March first, claims for additional children or costs not included in the December filing. Payment by the state for such excess costs shall be made to the local or regional board of education as follows: Seventy-five per cent of the cost in February and the balance in May. The amount due each town pursuant to the provisions of this subsection shall be paid to the treasurer of each town entitled to such aid, provided the treasurer shall treat such grant, or a portion of the grant, which relates to special education expenditures incurred in excess of such town's board of education budgeted estimate of such expenditures, as a reduction in expenditures by crediting such expenditure account, rather than town revenue. Such expenditure account shall be so credited no later than thirty days after receipt by the treasurer of necessary documentation from the board of education indicating the amount of such special education expenditures incurred in excess of such town's board of education budgeted estimate of such expenditures.

(c) Commencing with the fiscal year ending June 30, 1996, and for each fiscal year thereafter, within available appropriations, each town whose ratio of (1) net costs of special education, as defined in subsection (h) of section 10-76f, for the fiscal year prior to the year in which the grant is to be paid to (2) the product of its total need students, as defined in section 10-262f, and the average regular program expenditures, as defined in section 10-262f, per need student for all towns for such year exceeds the state-wide average for all such ratios shall be eligible to receive a supplemental special education grant. Such grant shall be equal to the product of a town's eligible excess costs and the town's base aid ratio, as defined in section 10-262f, provided each town's grant shall be adjusted proportionately if necessary to stay within the appropriation. Payment pursuant to this subsection shall be made in June. For purposes of this subsection, a town's eligible excess costs are the difference between its net costs of special education and the amount the town would have expended if it spent at the state-wide average rate.]

(b) Any local or regional board of education which provides special education in accordance with regulations adopted pursuant to sections 10-76a to 10-76g, inclusive, for any exceptional child described in subdivision (3) of section 10-76a, shall, for each fiscal year, be reimbursed for a percentage of its net cost of special education, as defined in section 10-76f, for the preceding fiscal year. Such percentage shall be determined in accordance with the provisions of subsection (c) of this section. A local or regional board of education may apply for such reimbursement on or before September first for costs incurred during the prior fiscal year based upon data included in the returns submitted to the Commissioner of Education pursuant to section 10-227. Any audited data shall be submitted to the commissioner on or before December thirty-first. Payments pursuant to this section for each estimated total grant of five hundred thousand dollars or more shall be made as follows: Fifty per cent of the grant entitlement based on costs submitted on or before September first shall be paid in October. The adjusted balance based on audited data submitted on or before December thirty-first shall be paid in April. Payments pursuant to this section for each estimated grant of less than five hundred thousand dollars shall be made in a single installment in April based on audited data submitted on or before December thirty-first.

(c) (1) The reimbursement percentage for the net cost of special education for a local board of education shall be determined by (A) ranking each town in the state in descending order from one to one hundred sixty-nine according to such town's adjusted equalized net grand list per capita, as defined in section 10-261, and (B) based upon such ranking, and notwithstanding the provisions of section 2-32a, a percentage of not less than two and one-half nor more than fifty-two shall be determined for each town on a continuous scale. (2) The reimbursement percentage for the net cost of special education for a regional board of education shall be determined by its ranking. Such ranking shall be determined by (A) multiplying the total population, as defined in section 10-261, of each town in the regional school district by such town's ranking, as determined pursuant to subdivision (1) of this subsection, (B) adding together the figures for each town determined under subparagraph (A) of this subdivision, and (C) dividing the total computed under subparagraph (B) of this subdivision by the total population of all towns in the regional school district. The ranking of each regional board of education shall be rounded to the next higher whole number and each such board shall receive the same reimbursement percentage as would a town with the same rank.

(d) Notwithstanding the provisions of this section, for the fiscal years ending June 30, 2004, to June 30, 2007, inclusive, and for the fiscal [years] year ending June 30, 2010, [to June 30, 2017, inclusive] and each fiscal year thereafter, the amount of the grants payable to local or regional boards of education in accordance with this section, except grants paid in accordance with subdivision (2) of subsection (a) of this section, for the fiscal years ending June 30, 2006, and June 30, 2007, and for the fiscal [years] year ending June 30, 2010, [to June 30, 2017, inclusive] and each fiscal year thereafter, shall be reduced proportionately if the total of such grants in such year exceeds the amount appropriated for the purposes of this section for such year.

Sec. 140. Section 10-253 of the general statutes, as amended by section 1 of public act 17-194, is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) Children placed out by the Commissioner of Children and Families or by other agencies or persons, including offices of a government of a federally recognized Native American tribe, private child-caring or child-placing agencies licensed by the Department of Children and Families, and eligible residents of facilities operated by the Department of Mental Health and Addiction Services or by the Department of Public Health who are eighteen to twenty-one years of age, shall be entitled to all free school privileges of the school district where they then reside as a result of such placement, except as provided in subdivision (4) of subsection (e) of section 10-76d. Except as provided in subsection (d) of this section and subdivision (4) of subsection (e) of section 10-76d, payment for such education shall be made by the board of education of the school district under whose jurisdiction such child would otherwise be attending school where such a school district is identified.

(b) The board of education of the school district under whose jurisdiction a child would otherwise be attending school shall be financially responsible for the reasonable costs of education for a child placed out by the Commissioner of Children and Families or by other agencies, including, but not limited to, offices of a government of a federally recognized Native American tribe, in a private residential facility when such child requires educational services other than special education services. [Such financial responsibility shall be the lesser of one hundred per cent of the costs of such education or the average per pupil educational costs of such board of education for the prior fiscal year, determined in accordance with subsection (a) of section 10-76f. Any costs in excess of the board's basic contribution shall be paid by the State Board of Education on a current basis. The costs for services other than educational shall be paid by the state agency which placed the child. Application for the grant to be paid by the state for costs in excess of the local or regional board of education's basic contribution shall be made in accordance with the provisions of subdivision (5) of subsection (e) of section 10-76d. Notwithstanding the provisions of this subsection, for the fiscal years ending June 30, 2004, to June 30, 2007, inclusive, and for the fiscal years ending June 30, 2010, to June 30, 2017, inclusive, the amount of the grants payable to local or regional boards of education in accordance with this subsection shall be reduced proportionately if the total of such grants in such year exceeds the amount appropriated for the purposes of this subsection for such year.]

(c) No board of education shall be required to provide school accommodations for any child whose legal residence is in another state unless the board has entered into an agreement concerning the provision of educational services and programs with the state or local educational agency of such state responsible for educating the child, the facility where the child is placed or the parent or guardian placing such child, and provided that a bond, in a sum equal to the tuition payable for such child, issued by a surety company authorized to do business in this state and conditioned upon the payment of tuition at the rate established by the board, shall be filed with the treasurer of the school district in which such child is attending school by the parent or guardian or other person or organization in control of such child.

(d) Children residing with relatives or nonrelatives, when it is the intention of such relatives or nonrelatives and of the children or their parents or guardians that such residence is to be permanent, provided without pay and not for the sole purpose of obtaining school accommodations, and, for the fiscal year commencing July 1, 1981, and each fiscal year thereafter, children not requiring special education who are residing in any facility or home as a result of a placement by a public agency, including, but not limited to, offices of a government of a federally recognized Native American tribe, other than a local or regional board of education, and except as provided by subsection (b) of this section, shall be entitled to all free school privileges accorded to resident children of the school district in which they then reside. A local or regional board of education may require documentation from the parent or guardian, the relative or nonrelative, emancipated minor or pupil eighteen years of age or older that the residence is to be permanent, provided without pay and not for the sole purpose of obtaining school accommodations provided by the school district. Such documentation may include affidavits, provided that prior to any request for documentation of a child's residency from the child's parent or guardian, relative or nonrelative, or emancipated minor or pupil eighteen years of age or older, the board of education shall provide the parent or guardian, relative or nonrelative, emancipated minor or pupil eighteen years of age or older with a written statement specifying the basis upon which the board has reason to believe that such child, emancipated minor or pupil eighteen years of age or older is not entitled to school accommodations.

(e) (1) For purposes of this subsection:

(A) "Temporary shelters" means facilities which provide emergency shelter for a specified, limited period of time, and

(B) "Educational costs" means the reasonable costs of providing regular or, except as otherwise provided, special education, but in no event shall such costs exceed the average per pupil cost for regular education students or the actual cost of providing special education for special education students.

(2) Children in temporary shelters shall be entitled to free school privileges from either the school district in which the shelter is located or the school district in which the child would otherwise reside, if not for the need for temporary shelter. Upon notification from the school district in which the temporary shelter is located, the school district in which the child would otherwise reside, if identified, shall either pay tuition to the school district in which the temporary shelter is located for the child to attend school in that district or shall continue to provide educational services, including transportation, to such child. If the school district where the child would otherwise reside cannot be identified, the school district in which the temporary shelter is located shall be financially responsible for the educational costs for such child, except that in the case of a child who requires special education and related services and is placed by the Department of Children and Families in a temporary shelter on or after July 1, 1995, the school district in which the child resided immediately prior to such placement or the Department of Children and Families shall be responsible for the cost of such special education and related services, to the extent such board or department is responsible for such costs under subparagraph (B) of subdivision (2) of subsection (e) of section 10-76d. If the school district where the child would otherwise reside declines to provide free school privileges, the school district where the temporary shelter is located shall provide free school privileges and may recover tuition from the school district where the child would otherwise reside. In the case of children requiring special education who have been placed in out-of-district programs by either a board of education or state agency, the school district in which the child would otherwise reside shall continue to be responsible for the child's education until such time as a new residence is established, notwithstanding the fact that the child or child's family resides in a temporary shelter.

(f) Notwithstanding any provision of the general statutes, educational services shall be provided by each local and regional board of education to homeless children and youths in accordance with the provisions of 42 USC 11431, et seq., as amended from time to time. An unaccompanied youth, as described in 42 USC 11434a, as amended from time to time, shall be entitled to knowledge of and have access to all educational, medical or similar records in the cumulative record of such unaccompanied youth maintained by a local or regional board of education.

(g) (1) For purposes of this subsection, "juvenile detention facility" means a juvenile detention facility operated by, or under contract with, the Judicial Department.

(2) The local or regional board of education for the school district in which a juvenile detention facility is located shall be responsible for the provision of general education and special education and related services to children detained in such facility. The provision of general education and special education and related services shall be in accordance with all applicable state and federal laws concerning the provision of educational services. Such board may provide such educational services directly or may contract with public or private educational service providers for the provision of such services. Tuition may be charged to the local or regional board of education under whose jurisdiction the child would otherwise be attending school for the provision of general education and special education and related services. Responsibility for the provision of educational services to the child shall begin on the date of the child's placement in the juvenile detention facility and financial responsibility for the provision of such services shall begin upon the receipt by the child of such services.

(3) The local or regional board of education under whose jurisdiction the child would otherwise be attending school or, if no such board can be identified, the local or regional board of education for the school district in which the juvenile detention facility is located shall be financially responsible for the tuition charged for the provision of educational services to the child in such juvenile detention facility. [The State Board of Education shall pay, on a current basis, any costs in excess of such local or regional board of education's prior year's average per pupil costs. If the local or regional board of education under whose jurisdiction the child would otherwise be attending school cannot be identified, the local or regional board of education for the school district in which the juvenile detention facility is located shall be eligible to receive on a current basis from the State Board of Education any costs in excess of such local or regional board of education's prior year's average per pupil costs. Application for the grant to be paid by the state for costs in excess of the local or regional board of education's basic contribution shall be made in accordance with the provisions of subdivision (5) of subsection (e) of section 10-76d.]

(4) The local or regional board of education under whose jurisdiction the child would otherwise be attending school shall be financially responsible for the provision of educational services to the child placed in a juvenile detention facility as provided in subdivision (3) of this subsection notwithstanding that the child has been suspended from school pursuant to section 10-233c, has been expelled from school pursuant to section 10-233d or has withdrawn, dropped out or otherwise terminated enrollment from school. Upon notification of such board of education by the educational services provider for the juvenile detention facility, the child shall be reenrolled in the school district where the child would otherwise be attending school or, if no such district can be identified, in the school district in which the juvenile detention facility is located, and provided with educational services in accordance with the provisions of this subsection.

(5) The local or regional board of education under whose jurisdiction the child would otherwise be attending school or, if no such board can be identified, the local or regional board of education for the school district in which the juvenile detention facility is located shall be notified in writing by the Judicial Branch of the child's placement at the juvenile detention facility not later than one business day after the child's placement, notwithstanding any provision of the general statutes to the contrary. The notification shall include the child's name and date of birth, the address of the child's parents or guardian, placement location and contact information, and such other information as is necessary to provide educational services to the child.

(6) Prior to the child's discharge from the juvenile detention facility, an assessment of the school work completed by the child shall be conducted by the local or regional board of education responsible for the provision of educational services to children in the juvenile detention facility to determine an assignment of academic credit for the work completed. Credit assigned shall be the credit of the local or regional board of education responsible for the provision of the educational services. Credit assigned for work completed by the child shall be accepted in transfer by the local or regional board of education for the school district in which the child continues his or her education after discharge from the juvenile detention facility.

Sec. 141. (Effective from passage) Not later than January 1, 2018, the Board of Trustees of The University of Connecticut shall increase by one course the number of courses each full-time professor employed at the university is required to teach during a school year.

Sec. 142. Subsection (a) of section 10-157 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) [Any] Each local [or regional] board of education for a municipality with (1) a population of ten thousand or more, (2) three or more public schools located in the municipality, and (3) two thousand or more resident students, as defined in section 10-262f, shall provide for the supervision of the schools under its control by a superintendent who shall serve as the chief executive officer of the board. A local board of education for any other municipality may (A) provide for the supervision of the schools under its control by a superintendent who shall serve as the chief executive officer of the board, or (B) receive direction concerning the supervision of the schools under its control by a superintendent employed by another local board of education, provided the legislative body of such other municipality authorizes the use of such superintendent. Each regional board of education shall provide for the supervision of the schools under its control by a superintendent who shall serve as the chief executive officer of the board. The superintendent shall have executive authority over the school system and the responsibility for its supervision. Employment of a superintendent shall be by election of the board of education. Except as provided in subsection (b) of this section, no person shall assume the duties and responsibilities of the superintendent until the board receives written confirmation from the Commissioner of Education that the person to be employed is properly certified or has had such certification waived by the commissioner pursuant to subsection (c) of this section. The commissioner shall inform any such board, in writing, of the proper certification, waiver of certification or lack of certification or waiver of any such person not later than fourteen days after the name of such person is submitted to the commissioner pursuant to section 10-226. A majority vote of all members of the board shall be necessary to an election, and the board shall fix the salary of the superintendent and the term of office, which shall not exceed three years. Upon election and notification of employment or reemployment, the superintendent may request and the board shall provide a written contract of employment which includes, but is not limited to, the salary, employment benefits and term of office of such superintendent. Such superintendent shall, at least three weeks before the annual town or regional school district meeting, submit to the board a full written report of the proceedings of such board and of the condition of the several schools during the school year preceding, with plans and suggestions for their improvement. The board of education shall evaluate the performance of the superintendent annually in accordance with guidelines and criteria mutually determined and agreed to by such board and such superintendent.

Sec. 143. Section 10-157a of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) Notwithstanding any provisions of the general statutes to the contrary, the boards of education of any two or more towns, or the board of education of any regional school district and the board of education of one or more of the towns comprising the district, or a committee formed and authorized by agreement of such boards on behalf of such boards may jointly employ a superintendent of schools, and said superintendent of schools shall have the powers and duties for each of said boards as provided in section 10-157. Such boards of education or such committee shall specify in a written agreement the term of office of such superintendent, which shall not exceed three years, and the proportionate share and limits of authorized expenditures for the salary of such superintendent and other necessary expenses, and any other pertinent matters, and shall provide for the evaluation of the superintendent pursuant to section 10-157. Any agreement authorizing the employment of a superintendent pursuant to this section shall include, but not be limited to, the duties of the committee, the membership of the committee, the voting requirements for action, and provision for termination of the agreement.

(b) Any board of education may withdraw from any agreement entered into under subsection (a) of this section if, at least one year prior to the date of proposed withdrawal, it gives written notice of its intent to do so to each of the other boards.

(c) Notwithstanding the provisions of any special act, municipal charter, local ordinance, home rule ordinance or other ordinance, or the provisions of chapters 170 and 171, any board of education that jointly employs a superintendent of schools under this section may reduce the number of board meetings it holds or hold joint meetings, at least quarterly, with any of the other boards of education that are jointly employing such superintendent for the purpose of reducing the expenses of such boards of education and aligning the provision of education by such boards of education.

Sec. 144. (NEW) (Effective from passage) The legislative body of a municipality may enter into a cooperative agreement with the local board of education for such municipality relating to the performance of administrative and central office functions for the municipality and the school district.

Sec. 145. Subsection (a) of section 10-158a of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) Any two or more boards of education may, in writing, agree to establish cooperative arrangements to provide school accommodations services, programs or activities, special education services, health care services, [or] alternative education, as defined in section 10-74j, or administrative and central office duties to enable such boards to carry out the duties specified in the general statutes. Such arrangements may include the establishment of a committee to supervise such programs, the membership of the committee to be determined by the agreement of the cooperating boards. Such committee shall have the power, in accordance with the terms of the agreement, to (1) apply for, receive directly and expend on behalf of the school districts which have designated the committee an agent for such purpose any state or federal grants which may be allocated to school districts for specified programs, the supervision of which has been delegated to such committee, provided such grants are payable before implementation of any such program or are to reimburse the committee pursuant to subsection (d) of this section for transportation provided to a school operated by a cooperative arrangement; (2) receive and disburse funds appropriated to the use of such committee by the cooperating school districts, the state or the United States, or given to the committee by individuals or private corporations; (3) hold title to real or personal property in trust, or as otherwise agreed to by the parties, for the appointing boards; (4) employ personnel; (5) enter into contracts; and (6) otherwise provide the specified programs, services and activities. Teachers employed by any such committee shall be subject to the provisions of the general statutes applicable to teachers employed by the board of education of any town or regional school district. For purposes of this section, the term "teacher" shall include each professional employee of a committee below the rank of superintendent who holds a regular certificate issued by the State Board of Education and who is in a position requiring such certification.

Sec. 146. Section 10-262j of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

[(a) Except as otherwise provided under the provisions of subsections (c) to (e), inclusive, of this section, for the fiscal year ending June 30, 2016, the budgeted appropriation for education shall be not less than the budgeted appropriation for education for the fiscal year ending June 30, 2015, plus any aid increase described in subsection (d) of section 10-262i, except that a town may reduce its budgeted appropriation for education for the fiscal year ending June 30, 2016, by one or more of the following:

(1) Any district with (A) a resident student population in which the number of students who are eligible for free or reduced price lunches pursuant to federal law and regulations is equal to or greater than twenty per cent, and (B) a resident student count for October 1, 2014, using the data of record as of January 31, 2015, that is lower than such district's resident student count for October 1, 2013, using the data of record as of January 31, 2015, may reduce such district's budgeted appropriation for education by the difference in the number of resident students for such years multiplied by fifty per cent of the net current expenditures per resident student of such district, provided such reduction shall not exceed one and one-half per cent of the district's budgeted appropriation for education for the fiscal year ending June 30, 2015, except that the Commissioner of Education may, following a review of a town's proposed reductions to its budgeted appropriation for education, permit a town to reduce its budgeted appropriation for education in an amount greater than one and one-half per cent if the board of education for such town has approved, by vote at a meeting duly called, such proposed reductions;

(2) Any district with (A) a resident student population in which the number of students who are eligible for free or reduced price lunches pursuant to federal law and regulations is less than twenty per cent, and (B) a resident student count for October 1, 2014, using the data of record as of January 31, 2015, that is lower than such district's resident student count for October 1, 2013, using the data of record as of January 31, 2015, may reduce such district's budgeted appropriation for education by the difference in the number of resident students for such years multiplied by fifty per cent of the net current expenditures per resident student of such district, provided such reduction shall not exceed three per cent of the district's budgeted appropriation for education for the fiscal year ending June 30, 2015, except that the Commissioner of Education may, following a review of a town's proposed reductions to its budgeted appropriation for education, permit a town to reduce its budgeted appropriation for education in an amount greater than three per cent if the board of education for such town has approved, by vote at a meeting duly called, such proposed reductions;

(3) Any district (A) that does not maintain a high school and pays tuition to another school district pursuant to section 10-33 for resident students to attend high school in another district, and (B) in which the number of resident students attending high school for such district for October 1, 2014, using the data of record as of January 31, 2015, is lower than such district's number of resident students attending high school for October 1, 2013, using the data of record as of January 31, 2015, may reduce such district's budgeted appropriation for education by the difference in the number of resident students attending high school for such years multiplied by the amount of tuition paid per student pursuant to section 10-33; or

(4) Any district that realizes new and documentable savings through increased district efficiencies approved by the Commissioner of Education or through regional collaboration or cooperative arrangements pursuant to section 10-158a may reduce such district's budgeted appropriation for education in an amount equal to half of the amount of savings experienced as a result of such district efficiencies, regional collaboration or cooperative arrangement, provided such reduction shall not exceed one-half of one per cent of the district's budgeted appropriation for education for the fiscal year ending June 30, 2015.

(b) Except as otherwise provided under the provisions of subsections (c) to (e), inclusive, of this section, for the fiscal year ending June 30, 2017, the budgeted appropriation for education shall be not less than the budgeted appropriation for education for the fiscal year ending June 30, 2016, plus any aid increase received pursuant to subsection (d) of section 10-262i, except that a town may reduce its budgeted appropriation for education for the fiscal year ending June 30, 2017, by one or more of the following:

(1) If a town experiences an aid reduction, as described in subsection (d) of section 10-262i, such town may reduce its budgeted appropriation for education in an amount equal to the aid reduction;

(2) Any district with (A) a resident student population in which the number of students who are eligible for free or reduced price lunches pursuant to federal law and regulations is equal to or greater than twenty per cent, and (B) a resident student count for October 1, 2015, using the data of record as of January 31, 2016, that is lower than such district's resident student count for October 1, 2014, using the data of record as of January 31, 2016, may reduce such district's budgeted appropriation for education by the difference in the number of resident students for such years multiplied by fifty per cent of the net current expenditures per resident student of such district, provided such reduction shall not exceed one and one-half per cent of the district's budgeted appropriation for education for the fiscal year ending June 30, 2016, except that the Commissioner of Education may, following a review of a town's proposed reductions to its budgeted appropriation for education, permit a town to reduce its budgeted appropriation for education in an amount greater than one and one-half per cent if the board of education for such town has approved, by vote at a meeting duly called, such proposed reductions;

(3) Any district with (A) a resident student population in which the number of students who are eligible for free or reduced price lunches pursuant to federal law and regulations is less than twenty per cent, and (B) a resident student count for October 1, 2015, using the data of record as of January 31, 2016, that is lower than such district's resident student count for October 1, 2014, using the data of record as of January 31, 2016, may reduce such district's budgeted appropriation for education by the difference in the number of resident students for such years multiplied by fifty per cent of the net current expenditures per resident student, as defined in subdivision (45) of section 10-262f, of such district, provided such reduction shall not exceed three per cent of the district's budgeted appropriation for education for the fiscal year ending June 30, 2016, except that the Commissioner of Education may, following a review of a town's proposed reductions to its budgeted appropriation for education, permit a town to reduce its budgeted appropriation for education in an amount greater than three per cent if the board of education for such town has approved, by vote at a meeting duly called, such proposed reductions;

(4) Any district (A) that does not maintain a high school and pays tuition to another school district pursuant to section 10-33 for resident students to attend high school in another district, and (B) in which the number of resident students attending high school for such district for October 1, 2015, using the data of record as of January 31, 2016, is lower than such district's number of resident students attending high school for October 1, 2014, using the data of record as of January 31, 2016, may reduce such district's budgeted appropriation for education by the difference in the number of resident students attending high school for such years multiplied by the amount of tuition paid per student pursuant to section 10-33; or

(5) Any district that realizes new and documentable savings through increased district efficiencies approved by the Commissioner of Education or through regional collaboration or cooperative arrangements pursuant to section 10-158a may reduce such district's budgeted appropriation for education in an amount equal to half of the amount of savings experienced as a result of such district efficiencies, regional collaboration or cooperative arrangement, provided such reduction shall not exceed one-half of one per cent of the district's budgeted appropriation for education for the fiscal year ending June 30, 2015.

(c) For the fiscal years ending June 30, 2016, and June 30, 2017, the Commissioner of Education may permit a town to reduce its budgeted appropriation for education in an amount determined by the commissioner if the school district in such town has permanently ceased operations and closed one or more schools in the school district due to declining enrollment at such closed school or schools in the fiscal years ending June 30, 2013, to June 30, 2016, inclusive.

(d) For the fiscal years ending June 30, 2016, and June 30, 2017, a town currently designated as an alliance district, as defined in section 10-262u, or formerly designated as an alliance district shall not reduce its budgeted appropriation for education pursuant to this section.

(e) For the fiscal years ending June 30, 2016, and June 30, 2017, the provisions of this section shall not apply to any district that is in the top ten per cent of school districts based on the accountability index, as defined in section 10-223e.

(f) For the fiscal years ending June 30, 2016, and June 30, 2017, the provisions of this section shall not apply to the member towns of a regional school district during the first full fiscal year following the establishment of the regional school district, provided the budgeted appropriation for education for member towns of such regional school district for each subsequent fiscal year shall be determined in accordance with this section.] For the fiscal years ending June 30, 2018, and June 30, 2019, the budgeted appropriation for education for a town designated as an alliance district, as defined in section 10-262u, shall be not less than the budgeted appropriation for education for the prior fiscal year, plus any aid increase described in subsection (d) of section 10-262i.

Sec. 147. (NEW) (Effective from passage) No local board of education for a municipality shall hire any administrative personnel without approval from the legislative body of such municipality if the proposed or approved education budget does not provide funding for such administrative personnel.

Sec. 148. (NEW) (Effective from passage) A regional board of education may establish a finance committee for the regional school district. The finance committee shall provide information to the regional board of education concerning local budget issues of the member towns, and any assistance requested by the regional board of education in the preparation of the proposed budget for the regional school district, pursuant to section 10-51 of the general statutes. The legislative body of each member town shall appoint two representatives to the finance committee.

Sec. 149. Section 10-66ee of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) For the purposes of equalization aid under section 10-262h a student enrolled (1) in a local charter school shall be considered a student enrolled in the school district in which such student resides, and (2) in a state charter school shall not be considered a student enrolled in the school district in which such student resides.

(b) (1) The local board of education of the school district in which a student enrolled in a local charter school resides shall pay, annually, in accordance with its charter, to the fiscal authority for the charter school for each such student the amount specified in its charter, including the reasonable special education costs of students requiring special education. The board of education shall be eligible for reimbursement for such special education costs pursuant to section 10-76g.

(2) The local or regional board of education of the school district in which the local charter school is located shall be responsible for the financial support of such local charter school at a level that is at least equal to the product of (A) the per pupil cost for the fiscal year two years prior to the fiscal year for which support will be provided, and (B) the number of students attending such local charter school in the current fiscal year. As used in this subdivision, "per pupil cost" means, for a local or regional board of education, the quotient of the current program expenditures, as defined in section 10-262f, divided by the number of resident students, as defined in section 10-262f, of such local or regional board of education.

(c) [(1)] For the fiscal year ending June 30, 2014, and each fiscal year thereafter, the State Board of Education may approve, within available appropriations, a per student grant to a local charter school [described in subsection (c) of section 10-66bb] in an amount not to exceed three thousand dollars for each student enrolled in such local charter school, provided the local or regional board of education for such local charter school and the representatives of the exclusive bargaining unit for certified employees, chosen pursuant to section 10-153b, mutually agree on staffing flexibility in such local charter school, and such agreement is approved by the State Board of Education. The state shall make such payments, in accordance with this subsection, to the [town in which] fiscal authority for a local charter school [is located] for each student enrolled in such school as follows: Twenty-five per cent of the amount not later than July fifteenth and September first based on estimated student enrollment on May first, and twenty-five per cent of the amount not later than January first and the remaining amount not later than April first, each based on student enrollment on October first.

[(2) The town shall pay to the fiscal authority for a local charter school the portion of the amount paid to the town pursuant to subdivision (1) of this subsection attributable for students enrolled in such local charter school. Such payments shall be made as follows: Twenty-five per cent of the amount not later than July twentieth and September fifteenth and twenty-five per cent of the amount not later than January fifteenth and the remaining amount not later than April fifteenth.]

(d) (1) [For the purposes of equalization aid grants pursuant to section 10-262h, the] The state shall pay, within available appropriations and in accordance with this subsection, to the [town in which] fiscal authority for a state charter school [is located] for each student enrolled in such school, for the fiscal year ending June 30, 2013, ten thousand two hundred dollars, for the fiscal year ending June 30, 2014, ten thousand five hundred dollars, and for the fiscal year ending June 30, 2015, and each fiscal year thereafter, eleven thousand dollars. Such payments shall be made as follows: Twenty-five per cent of the amount not later than July fifteenth and September first based on estimated student enrollment on May first, and twenty-five per cent of the amount not later than January first and the remaining amount not later than April first, each based on student enrollment on October first. [Notwithstanding the provisions of this subdivision, the payment of the remaining amount made not later than April 15, 2013, shall be within available appropriations and may be adjusted for each student on a pro rata basis.]

[(2) The town shall pay to the fiscal authority for a state charter school the portion of the amount paid to the town pursuant to subdivision (1) of this subsection attributable for students enrolled in such state charter school. Such payments shall be made as follows: Twenty-five per cent of the amount not later than July twentieth and September fifteenth and twenty-five per cent of the amount not later than January fifteenth and the remaining amount not later than April fifteenth.]

[(3)] (2) In the case of a student identified as requiring special education, the school district in which the student resides shall: (A) Hold the planning and placement team meeting for such student and shall invite representatives from the charter school to participate in such meeting; and (B) pay the state charter school, on a quarterly basis, an amount equal to the difference between the reasonable cost of educating such student and the sum of the amount received by the state charter school for such student pursuant to subdivision [(2)] (1) of this subsection and amounts received from other state, federal, local or private sources calculated on a per pupil basis. Such school district shall be eligible for reimbursement pursuant to section 10-76g. The charter school a student requiring special education attends shall be responsible for ensuring that such student receives the services mandated by the student's individualized education program whether such services are provided by the charter school or by the school district in which the student resides.

(e) Notwithstanding any provision of the general statutes, if at the end of a fiscal year amounts received by a state charter school, pursuant to subdivision [(2)] (1) of subsection (d) of this section, are unexpended, the charter school (1) may use, for the expenses of the charter school for the following fiscal year, up to ten per cent of such amounts, and (2) may (A) create a reserve fund to finance a specific capital or equipment purchase or another specified project as may be approved by the commissioner, and (B) deposit into such fund up to five per cent of such amounts.

(f) The local or regional board of education of the school district in which the charter school is located shall provide transportation services for students of the charter school who reside in such school district pursuant to section 10-273a unless the charter school makes other arrangements for such transportation. Any local or regional board of education may provide transportation services to a student attending a charter school outside of the district in which the student resides and, if it elects to provide such transportation, shall be reimbursed pursuant to section 10-266m for the reasonable costs of such transportation. Any local or regional board of education providing transportation services under this subsection may suspend such services in accordance with the provisions of section 10-233c. The parent or guardian of any student denied the transportation services required to be provided pursuant to this subsection may appeal such denial in the manner provided in sections 10-186 and 10-187.

(g) Charter schools shall be eligible to the same extent as boards of education for any grant for special education, competitive state grants and grants pursuant to sections 10-17g and 10-266w.

(h) If the commissioner finds that any charter school uses a grant under this section for a purpose that is inconsistent with the provisions of this part, the commissioner may require repayment of such grant to the state.

(i) Charter schools shall receive, in accordance with federal law and regulations, any federal funds available for the education of any pupils attending public schools.

(j) The governing council of a charter school may (1) contract or enter into other agreements for purposes of administrative or other support services, transportation, plant services or leasing facilities or equipment, and (2) receive and expend private funds or public funds, including funds from local or regional boards of education and funds received by local charter schools for out-of-district students, for school purposes.

(k) If in any fiscal year, more than one new state or local charter school is approved pursuant to section 10-66bb and is awaiting funding pursuant to the provisions of this section, the State Board of Education shall determine which school is funded first based on a consideration of the following factors in order of importance as follows: (1) The quality of the proposed program as measured against the criteria required in the charter school application process pursuant to section 10-66bb, (2) whether the applicant has a demonstrated record of academic success by students, (3) whether the school is located in a school district with a demonstrated need for student improvement, and (4) whether the applicant has plans concerning the preparedness of facilities, staffing and outreach to students.

(l) Within available appropriations, the state may provide a grant in an amount not to exceed seventy-five thousand dollars to any newly approved state charter school that assists the state in meeting the goals of the 2008 stipulation and order for Milo Sheff, et al. v. William A. O'Neill, et al., as extended, or the goals of the 2013 stipulation and order for Milo Sheff, et al. v. William A. O'Neill, et al., as extended, as determined by the Commissioner of Education, for start-up costs associated with the new charter school program.

(m) Charter schools may, to the same extent as local and regional boards of education, enter into cooperative arrangements as described in section 10-158a, provided such arrangements are approved by the Commissioner of Education. Any state charter school participating in a cooperative arrangement under this subsection shall maintain its status as a state charter school and not be excused from any obligations pursuant to sections 10-66aa to 10-66ll, inclusive.

(n) The Commissioner of Education shall provide any town receiving aid pursuant to subsection (c) or (d) of this section with the amount of such aid to be paid to each state or local charter school located in such town.

(o) Notwithstanding the provisions of this section, for the fiscal years ending June 30, 2018, and June 30, 2019, the amount of the grants payable under this section, shall be reduced proportionately if the total of such grants in such year exceeds the amount appropriated for the purposes of this section for such year.

Sec. 150. Subsections (a) and (b) of section 10-262i of the general statutes are repealed and the following is substituted in lieu thereof (Effective from passage):

(a) For the fiscal year ending June 30, 1990, and for each fiscal year thereafter, each town shall be paid a grant equal to the amount the town is entitled to receive under the provisions of section 10-262h. Such grant [, excluding any amounts paid to a town pursuant to subdivision (1) of subsection (c) and subdivision (1) of subsection (d) of section 10-66ee,] shall be calculated using the data of record as of the December first prior to the fiscal year such grant is to be paid, adjusted for the difference between the final entitlement for the prior fiscal year and the preliminary entitlement for such fiscal year as calculated using the data of record as of the December first prior to the fiscal year when such grant was paid.

(b) [(1) Except as provided in subdivisions (2) and (3) of this subsection, the] The amount due each town pursuant to the provisions of subsection (a) of this section shall be paid by the Comptroller, upon certification of the Commissioner of Education, to the treasurer of each town entitled to such aid in installments during the fiscal year as follows: Twenty-five per cent of the grant in October, twenty-five per cent of the grant in January and the balance of the grant in April. The balance of the grant due towns under the provisions of this subsection shall be paid in March rather than April to any town which has not adopted the uniform fiscal year and which would not otherwise receive such final payment within the fiscal year of such town.

[(2) Any amount due to a town pursuant to subdivision (1) of subsection (c) and subdivision (1) of subsection (d) of section 10-66ee shall be paid by the Comptroller, upon certification of the Commissioner of Education, to the treasurer of each town entitled to such amount pursuant to the schedule established in section 10-66ee.

(3) For the fiscal years ending June 30, 2015, and June 30, 2016, the amount due to the town of Winchester pursuant to the provisions of subsection (a) of this section shall be paid by the Comptroller, upon certification of the Commissioner of Education, to the treasurer of the town of Winchester in installments during said fiscal years as follows: Fifty per cent of the grant in October, twenty-five per cent of the grant in January and twenty-five per cent of the grant in April.]

Sec. 151. Subsection (b) of section 10a-173 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(b) The state, acting through the Office of Higher Education, shall establish the Governor's Scholarship program to annually make need-based financial aid available for eligible educational costs for Connecticut residents enrolled at Connecticut's public and independent institutions of higher education as full-time or part-time undergraduate students beginning with new or transfer students in the fiscal year ending June 30, 2014. On and after July 1, 2016, said program shall be known as the "Roberta B. Willis Scholarship program". On and after the effective date of this section, the Office of Higher Education shall not make any new awards to students who have not previously received an award under the Roberta B. Willis Scholarship program. Any award made to a student in the fiscal year ending June 30, 2017, under the Roberta B. Willis Scholarship program shall be renewable for the life of the original award, provided such student meets and continues to meet the need and academic standards established for purposes of the program under which such student received the original award. Any award made to a student in the fiscal year ending June 30, 2013, under the capitol scholarship grant program, established under section 10a-169 of the general statutes, revision of 1958, revised to January 1, 2013, the Connecticut aid to public college students grant program, established under section 10a-164a of the general statutes, revision of 1958, revised to January 1, 2013, Connecticut aid to Charter Oak, established under subsection (c) of section 10a-164a of the general statutes, revision of 1958, revised to January 1, 2013, or the Connecticut independent college student grant program, established under section 10a-36 of the general statutes, revision of 1958, revised to January 1, 2013, shall be offered under the Roberta B. Willis Scholarship program and be renewable for the life of the original award, provided such student meets and continues to meet the need and academic standards established for purposes of the program under which such student received the original award.

Sec. 152. (NEW) (Effective from passage) For each employee of The University of Connecticut and The University of Connecticut Health Center whose salary, excluding fringe benefits, exceeds one hundred thousand dollars, the university and health center shall fund from a source other than the amounts appropriated to the university and health center from the General Fund, the cost of the portion of the employee's salary that exceeds one hundred thousand dollars and of the fringe benefits associated with such portion.

Sec. 153. Subdivision (7) of section 10-183b of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(7) "Contributions" means amounts withheld pursuant to this chapter and paid to the board by an employer from compensation payable to a member. Prior to July 1, 1989, "mandatory contributions" are contributions required to be withheld under this chapter and consist of five per cent regular contributions and "one per cent contributions". From July 1, 1989, to June 30, 1992, "mandatory contributions" are contributions required to be withheld under this chapter and consist of five per cent regular contributions and one per cent health contributions. From July 1, 1992, to June 30, 2004, "mandatory contributions" are contributions required to be withheld under this chapter and consist of six per cent "regular contributions" and one per cent health contributions. On or after July 1, 2004, "mandatory contributions" are contributions required to be withheld under this chapter and consist of six per cent regular contributions and one and one-fourth per cent health contributions. "Voluntary contributions" are contributions by a member authorized to be withheld under section 10-183i. From January 1, 2018, to June 30, 2018, inclusive, "mandatory contributions" are contributions required to be withheld under this chapter and consist of seven per cent "regular contributions" and one and one-fourth per cent health contributions. On or after July 1, 2018, "mandatory contributions" are contributions required to be withheld under this chapter and consist of eight per cent "regular contributions" and one and one-fourth per cent health contributions.

Sec. 154. (Effective from passage) (a) For the fiscal year ending June 30, 2018, one per cent of the amount of regular contributions required to be withheld during the period from January 1, 2018, to June 30, 2018, in accordance with the provisions of subdivision (7) of section 10-183b of the general statutes, shall be credited to the resources of the General Fund.

(b) For the fiscal year ending June 30, 2019, two per cent of the amount of regular contributions required to be withheld during said fiscal year, in accordance with the provisions of subdivision (7) of section 10-183b of the general statutes, shall be credited to the resources of the General Fund.

Sec. 155. (NEW) (Effective from passage) On and after July 1, 2017, five per cent of the base salary of each nonrepresented classified and unclassified officer or employee of the state who is a member of any state-sponsored retirement system shall be withheld from compensation payable to such officer or employee. Three per cent of the withheld amount shall constitute such officer or employee's share of the cost of providing retiree health insurance under any health insurance plan or plans established by the Comptroller in accordance with section 5-259 of the general statutes. Two per cent of the withheld amount shall be deposited into the General Fund to offset the amount of the state's share of the cost of providing such retiree health insurance.

Sec. 156. (Effective from passage) Notwithstanding any provision of the general statutes, the Secretary of the Office of Policy and Management may transfer up to $20,000,000 from nonappropriated accounts in the General Fund that do not receive (1) gifts, grants or donations from public or private sources, or (2) other revenues from individuals to support a particular interest or purpose to the resources of the General Fund for the fiscal year ending June 30, 2019.

Sec. 157. Subsection (b) of section 5-278 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(b) (1) Any agreement reached by the negotiators shall be reduced to writing. The agreement, together with a request for funds necessary to fully implement such agreement and for approval of any provisions of the agreement which are in conflict with any statute or any regulation of any state agency, and any arbitration award, issued in accordance with section 5-276a, together with a statement setting forth the amount of funds necessary to implement such award, shall be filed by the bargaining representative of the employer with the clerks of the House of Representatives and the Senate within ten days after the date on which such agreement is reached or such award is distributed. The General Assembly may approve any such agreement as a whole by a majority vote of each house or may reject such agreement as a whole by a majority vote of either house. The General Assembly may reject any such award as a whole by a two-thirds vote of either house if it determines that there are insufficient funds for full implementation of the award.

(2) (A) If an agreement is rejected, the matter shall be returned to the parties, [for further bargaining.] who shall initiate arbitration in accordance with the provisions of section 5-276a. The parties may submit any award issued pursuant to such arbitration to the General Assembly for approval in the same manner as the rejected agreement. If the arbitration award is rejected by the General Assembly, the matter shall be returned again to the parties for further arbitration. Any award issued pursuant to such further arbitration shall be deemed approved by the General Assembly.

(B) If an arbitration award, other than an award issued pursuant to subparagraph (A) of this subdivision, is rejected, the matter shall be returned to the parties for further arbitration. Any award issued pursuant to such further arbitration shall be deemed approved by the General Assembly.

(3) Once approved by the General Assembly, any provision of an agreement or award need not be resubmitted by the parties to such agreement or award as part of a future contract approval process unless changes in the language of such provision are negotiated by such parties. Any supplemental understanding reached between such parties containing provisions which would supersede any provision of the general statutes or any regulation of any state agency or would require additional state funding shall be submitted to the General Assembly for approval in the same manner as agreements and awards. If the General Assembly is in session, it shall vote to approve or reject such agreement or award within thirty days after the date of filing. If the General Assembly is not in session when such agreement or award is filed, it shall be submitted to the General Assembly within ten days of the first day of the next regular session or special session called for such purpose. The agreement or award shall be deemed [approved] rejected if the General Assembly fails to vote to approve or reject such agreement or award within thirty days after such filing or submission. The thirty-day period shall not begin or expire unless the General Assembly is in regular session. For the purpose of this subsection, any agreement or award filed with the clerks within thirty days before the commencement of a regular session of the General Assembly shall be deemed to be filed on the first day of such session.

Sec. 158. (Effective from passage) (a) (1) Notwithstanding any provision of the general statutes, and except as provided in subsections (b), (c) and (d) of this section, the Commissioner of Administrative Services and the Secretary of the Office of Policy and Management shall apply terms comparable to those contained in the ratified 2017 SEBAC agreement, dated June 25, 2017, between the state and the State Employees Bargaining Agent Coalition, approved pursuant to subsection (f) of section 5-278 of the general statutes, to all nonrepresented classified and unclassified officers and employees, except that terms concerning wages for employees of the legislative branch shall be applied by the Joint Committee on Legislative Management in accordance with subsection (d) of this section.

(2) (A) On or before September 30, 2017, the Secretary of the Office of Policy and Management shall submit a plan to the joint standing committee of the General Assembly having cognizance of matters relating to appropriations and the budgets of state agencies detailing how the terms of the agreement specified in subdivision (1) of this subsection, will apply to nonrepresented classified and unclassified officers and employees. (B) On or before September 30, 2017, the Chief Court Administrator and the Executive Director of Legislative Management shall each submit a plan to the joint standing committee of the General Assembly having cognizance of matters relating to appropriations and the budgets of state agencies detailing how the terms of the agreement specified in subdivision (1) of this subsection will apply to nonrepresented classified and unclassified officers and employees of the Judicial Department and the legislative branch, respectively.

(b) On or before October 1, 2017, and notwithstanding any provision of the general statutes, for nonrepresented classified and unclassified officers and employees of the executive branch, the constituent units of higher education, the Board of Regents for Higher Education, the Commissioner of Administrative Services and the Secretary of the Office of Policy and Management shall consider and implement changes to wages for such officers and employees comparable to the wage payment provisions of the agreement specified in subdivision (1) of subsection (a) of this section.

(c) On or before October 1, 2017, and notwithstanding any provision of the general statutes, the Chief Court Administrator or the judges of the Supreme Court shall consider and implement changes to wages for nonrepresented officers and employees of the Judicial Department comparable to the wage payment provisions of the agreement specified in subdivision (1) of subsection (a) of this section. Nothing in this subsection shall apply said wage provisions to any such officers or employees whose wages are established by statute.

(d) On or before October 1, 2017, and notwithstanding any provisions of the general statutes, the Joint Committee on Legislative Management shall consider and implement changes to wages for employees of the legislative branch comparable to the wage payment provisions of the agreement specified in subdivision (1) of subsection (a) of this section. Nothing in this subsection shall apply to elected officials of the legislative branch.

Sec. 159. (NEW) (Effective from passage) (a) Notwithstanding any provision of the general statutes, on and after July 1, 2027, for all officers and employees of the executive branch, the constituent units of higher education, the Board of Regents for Higher Education, officers and employees of the Judicial Department and employees of the legislative branch, the employee contribution for all plans under the state employees retirement system shall be seven per cent of salary.

(b) Notwithstanding any provision of the general statutes, for officers and employees of the executive branch, the constituent units of higher education, the Board of Regents for Higher Education, officers and employees of the Judicial Department and employees of the legislative branch who retire on or after July 1, 2027, regardless of their date of hire:

(1) Pension payments shall be computed without a breakpoint.

(2) The overtime contribution to final average pay shall be computed in accordance with Section I. d. 3. of Attachment E of the agreement specified in subdivision (1) of subsection (a) of section 1 of this act.

(3) No retiree shall receive a cost-of-living allowance until the funded ratio of the state employees retirement system reaches eighty per cent.

Sec. 160. Subsections (e) and (f) of section 5-278 of the general statutes are repealed and the following is substituted in lieu thereof (Effective from passage):

(e) [Where] Except as provided in subdivision (2) of subsection (f) of this section, where there is a conflict between any agreement or arbitration award approved in accordance with the provisions of sections 5-270 to 5-280, inclusive, on matters appropriate to collective bargaining, as defined in said sections, and any general statute or special act, or regulations adopted by any state agency, the terms of such agreement or arbitration award shall prevail; provided if participation of any employees in a retirement system is effected by such agreement or arbitration award, the effective date of participation in said system, notwithstanding any contrary provision in such agreement or arbitration award, shall be the first day of the third month following the month in which a certified copy of such agreement or arbitration award is received by the Retirement Commission or such later date as may be specified in the agreement or arbitration award.

(f) (1) (A) Notwithstanding any other provision of this chapter, collective bargaining negotiations concerning changes to the state employees retirement system to be effective on and after July 1, 1988, and collective bargaining negotiations concerning health and welfare benefits to be effective on and after July 1, 1994, shall be conducted between the employer and a coalition committee which represents all state employees who are members of any designated employee organization. [(2)] (B) The provisions of subparagraph (A) of this subdivision [(1) of this subsection] shall not be construed to prevent the employer and any designated employee organization from bargaining directly with each other on matters related to the state employees retirement system and health and welfare benefits whenever the parties jointly agree that such matters are unique to the particular bargaining unit. [(3)] (C) The provisions of subparagraph (A) of this subdivision [(1) of this subsection] shall not be construed to prevent the employer and representatives of employee organizations from dealing with any state-wide issue using the procedure established in said subdivision.

(2) Any collective bargaining agreement concerning health and welfare benefits negotiated pursuant to subdivision (1) of this subsection on or after the effective date of this subdivision shall not include any provision that conflicts with the provisions of section 2 of this act, and the provisions of said section 2 shall not be superseded by the terms of any such agreement or any arbitration award issued pursuant to such agreement.

Sec. 161. (NEW) (Effective from passage) On and after June 30, 2027, no agreement negotiated pursuant to the provisions of subsection (f) of section 5-278 of the general statutes, and no award issued in accordance with section 5-276a of the general statutes pursuant to an arbitration of any such agreement, shall be for a term of more than four years.

Sec. 162. (Effective from passage) The Division of Criminal Justice shall maintain funds appropriated to the Cold Case Unit separate from funds appropriated to the Shooting Task Force and shall expend such funds solely for the purposes appropriated.

Sec. 163. (NEW) (Effective from passage) (a) For any municipal employee contract negotiated on or after the effective date of this section, the municipality may make a request to the exclusive representative of an employee bargaining unit to reopen the negotiation process and present a proposed revision to a contract to enact regional consolidation or shared service agreements. Such exclusive representative shall have five days to respond to such request and, if the exclusive representative fails to so respond, it shall be deemed to have denied such request.

(b) If the exclusive representative denies such request, the State Board of Labor Relations, through its agent, shall convene, not later than thirty days from the date of such denial, a meeting of the membership of the bargaining unit. At such meeting the municipality shall present its proposed revision. A vote of such membership shall be held on such proposed revision not later than five days after the date of the meeting. The agent of the State Board of Labor Relations shall schedule such vote and shall post a notice of the appropriate date, time and location of such vote.

(c) If the exclusive representative agrees to negotiate with the municipality on the proposed revision, the parties shall have fourteen days to so negotiate, provided such period may be extended an additional fourteen days by mutual agreement of the parties. If the parties reach an agreement, the agreement shall be subject to the ratification procedure established by the bargaining unit. If the parties fail to agree, the last best offer of the municipality on such proposed revision shall be submitted to the membership of the bargaining unit for a vote to be held not later than five days from the date negotiations ceased pursuant to this subsection. The exclusive representative shall schedule such vote. The municipality shall have an opportunity to present its revisions to the membership prior to such vote.

(d) The vote pursuant to subsections (b) and (c) of this section shall constitute final action on the proposed revision. An affirmative vote by a majority of the membership of the bargaining unit shall constitute approval of the subject of such vote. A failure to achieve such affirmative vote shall constitute a final rejection of the proposed revision and such proposed revision shall not be subject to further dispute resolution, in which case the existing contract shall remain in effect. The requirements of this section shall not be considered a prohibited practice under subsection (a) of section 7-470 of the general statutes or subsection (b) of section 10-153e of the general statutes.

Sec. 164. Section 7-473c of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) The Labor Commissioner shall appoint a Neutral Arbitrator Selection Committee consisting of ten members, five of whom shall represent the interests of employees and employee organizations and five of whom shall represent the interests of municipal employers, provided one of the members representing the interests of municipal employers shall be a representative of the Connecticut Conference of Municipalities. The members of the selection committee shall serve for a term of four years. Arbitrators may be removed for good cause. The selection committee shall appoint a panel of neutral arbitrators consisting of not less than twenty impartial persons representing the interests of the public in general to serve as provided in this section. Each member of the panel shall be a resident of the state and shall be selected by a unanimous vote of the selection committee. The members of the panel shall serve for a term of two years.

(b) (1) If neither the municipal employer nor the municipal employee organization has requested the arbitration services of the State Board of Mediation and Arbitration (A) within one hundred eighty days after the certification or recognition of a newly certified or recognized municipal employee organization required to commence negotiations pursuant to section 7-473a, or (B) within thirty days after the expiration of the current collective bargaining agreement, or within thirty days after the specified date for implementation of reopener provisions in an existing collective bargaining agreement, or within thirty days after the date the parties to an existing collective bargaining agreement commence negotiations to revise said agreement on any matter affecting wages, hours, and other conditions of employment, said board shall notify the municipal employer and municipal employee organization that one hundred eighty days have passed since the certification or recognition of the newly certified or recognized municipal employee organization, or that thirty days have passed since the specified date for implementation of reopener provisions in an existing agreement, or the date the parties commenced negotiations to revise an existing agreement on any matter affecting wages, hours and other conditions of employment or the expiration of such collective bargaining agreement and that binding and final arbitration is now imposed on them, provided written notification of such imposition shall be sent by registered mail or certified mail, return receipt requested, to each party.

(2) Within ten days of receipt of the written notification required pursuant to subdivision (1) of this subsection, the chief executive officer of the municipal employer and the executive head of the municipal employee organization each shall select one member of the arbitration panel or provide written notice to the State Board of Mediation and Arbitration of the parties' mutual intent to have a single, neutral arbitrator. Within five days of [their appointment, the two members of the arbitration panel shall select a third member, who shall be an impartial representative of the interests of the public in general and who shall be selected] the appointment of two members of the panel or of the notice made pursuant to this subsection, the State Board of Mediation and Arbitration shall randomly appoint a neutral arbitrator from the panel of neutral arbitrators appointed pursuant to subsection (a) of this section. [Such third] The neutral member shall be the chairperson of the panel. All references to a panel or chairperson in this section shall also be a reference to a single, neutral arbitrator appointed pursuant to this subsection.

(3) In the event that the municipal employer or the municipal employee organization have not selected their respective members of the arbitration panel or the [two members of the panel have not selected the third member] parties have not provided notice of their intent to have the arbitration heard by a single, neutral arbitrator, the State Board of Mediation and Arbitration shall appoint such members as are needed to complete the panel, provided (A) the member or members so appointed are residents of this state, and (B) the selection of the [third member of the panel] neutral arbitrator by the State Board of Mediation and Arbitration shall be made at random from among the members of the panel of neutral arbitrators appointed pursuant to subsection (a) of this section.

(c) Within ten days of appointment of the chairperson, the arbitration panel shall, by call of its chairperson, hold a hearing within the municipality involved. At least five days prior to such hearing, a written notice of the time and place of such hearing shall be sent to the municipal employer, the municipal employee organization and the other members of the panel. The chairperson of the panel shall preside over such hearing. Any member of the panel shall have the power to take testimony, to administer oaths and to summon, by subpoena, any person whose testimony may be pertinent to the matters before said panel, together with any records or other documents relating to such matters. In the case of contumacy or refusal to obey a subpoena issued to any person, the Superior Court, upon application by the panel, shall have jurisdiction to order such person to appear before the panel to produce evidence or to give testimony touching the matter under investigation or in question, and any failure to obey such order may be punished by said court as a contempt thereof.

(d) (1) The hearing may, at the discretion of the panel, be continued and shall be concluded within twenty days after its commencement. Not less than two days prior to the commencement of the hearing, each party shall file with the chairperson of the panel, and deliver to the other party, a proposed collective bargaining agreement, in numbered paragraphs, which such party is willing to execute and cost data for all provisions of such proposed agreement. At the commencement of the hearing each party shall file with the panel a reply setting forth (A) those paragraphs of the proposed agreement of the other party which it is willing to accept, and (B) those paragraphs of the proposed agreement of the other party which it is unwilling to accept, together with any alternative contract language which such party would accept in lieu of those paragraphs of the proposed agreement of the other party which it is unwilling to accept. At any time prior to the issuance of a decision by the panel, the parties may jointly file with the panel stipulations setting forth the agreement provisions which both parties have agreed to accept.

(2) Within five days after the conclusion of the taking of testimony, the panel shall forward to each party an arbitration statement, approved by a majority vote of the panel, setting forth all agreement provisions agreed upon by both parties in the proposed agreements and the replies, and in the stipulations, and stating, in numbered paragraphs, those issues which are unresolved.

(3) Within ten days after the conclusion of the taking of testimony, the parties shall file with the secretary of the State Board of Mediation and Arbitration five copies of their statements of last best offer setting forth, in numbered paragraphs corresponding to the statement of unresolved issues contained in the arbitration statement, the final agreement provisions proposed by such party. Immediately upon receipt of both statement of last best offer or upon the expiration of the time for filing such statements of last best offer, whichever is sooner, said secretary shall distribute a copy of each such statement of last best offer to the opposing party.

(4) Within seven days after the distribution of the statements of last best offer or within seven days of the expiration of the time for filing the statements of last best offer, whichever is sooner, the parties may file with the secretary of the State Board of Mediation and Arbitration five copies of their briefs on the unresolved issues. Immediately upon receipt of both briefs or upon the expiration of the time for filing such briefs, whichever is sooner, said secretary shall distribute a copy of each such brief to the opposing party.

(5) Within five days after the distribution of the briefs on the unresolved issues or within five days after the la