Connecticut Seal

General Assembly

Amendment

 

January Session, 2017

LCO No. 8869

   
 

*SB0078708869SRO*

Offered by:

 

SEN. FASANO, 34th Dist.

SEN. WITKOS, 8th Dist.

 

To: Subst. Senate Bill No. 787

File No. 761

Cal. No. 462

"AN ACT CONCERNING REVENUE. "

Strike everything after the enacting clause and substitute the following in lieu thereof:

"Section 1. (Effective July 1, 2017) The following sums are appropriated from the GENERAL FUND for the annual periods indicated for the purposes described.

T1

 

2017-2018

2018-2019

T2

LEGISLATIVE

   

T3

     

T4

LEGISLATIVE MANAGEMENT

   

T5

Personal Services

39,092,910

39,524,160

T6

Other Expenses

12,525,969

12,786,728

T7

Equipment

100,000

100,000

T8

Interim Salary/Caucus Offices

452,875

452,875

T9

Redistricting

100,000

100,000

T10

Old State House

400,000

400,000

T11

Interstate Conference Fund

377,944

377,944

T12

New England Board of Higher Education

183,750

183,750

T13

AGENCY TOTAL

53,233,448

53,925,457

T14

     

T15

AUDITORS OF PUBLIC ACCOUNTS

   

T16

Personal Services

10,192,726

10,192,726

T17

Other Expenses

307,929

307,929

T18

AGENCY TOTAL

10,500,655

10,500,655

T19

     

T20

GENERAL GOVERNMENT

   

T21

     

T22

GOVERNOR'S OFFICE

   

T23

Personal Services

2,048,912

2,048,912

T24

Other Expenses

166,862

166,862

T25

New England Governors' Conference

74,391

74,391

T26

National Governors' Association

116,893

116,893

T27

AGENCY TOTAL

2,407,058

2,407,058

T28

     

T29

SECRETARY OF THE STATE

   

T30

Personal Services

2,623,326

2,623,326

T31

Other Expenses

1,494,659

1,494,659

T32

Commercial Recording Division

4,685,034

4,685,034

T33

AGENCY TOTAL

8,803,019

8,803,019

T34

     

T35

LIEUTENANT GOVERNOR'S OFFICE

   

T36

Personal Services

591,699

591,699

T37

Other Expenses

54,238

54,238

T38

AGENCY TOTAL

645,937

645,937

T39

     

T40

ELECTIONS ENFORCEMENT COMMISSION

   

T41

Elections Enforcement Commission

3,125,570

3,125,570

T42

     

T43

OFFICE OF STATE ETHICS

   

T44

Information Technology Initiatives

28,226

28,226

T45

Office of State Ethics

1,403,529

1,403,529

T46

AGENCY TOTAL

1,431,755

1,431,755

T47

     

T48

FREEDOM OF INFORMATION COMMISSION

   

T49

Freedom of Information Commission

1,513,476

1,513,476

T50

     

T51

STATE TREASURER

   

T52

Personal Services

2,838,478

2,838,478

T53

Other Expenses

125,470

125,470

T54

AGENCY TOTAL

2,963,948

2,963,948

T55

     

T56

STATE COMPTROLLER

   

T57

Personal Services

22,655,097

22,655,097

T58

Other Expenses

1,273,969

1,273,969

T59

AGENCY TOTAL

23,929,066

23,929,066

T60

     

T61

DEPARTMENT OF REVENUE SERVICES

   

T62

Personal Services

56,903,337

56,733,337

T63

Other Expenses

7,165,005

6,148,005

T64

AGENCY TOTAL

64,068,342

62,881,342

T65

     

T66

OFFICE OF GOVERNMENTAL ACCOUNTABILITY

   

T67

Other Expenses

39,796

39,796

T68

Child Fatality Review Panel

94,734

94,734

T69

Judicial Review Council

131,275

131,275

T70

Judicial Selection Commission

82,097

82,097

T71

Office of the Child Advocate

630,059

630,059

T72

Office of the Victim Advocate

408,779

408,779

T73

Board of Firearms Permit Examiners

113,272

113,272

T74

AGENCY TOTAL

1,500,012

1,500,012

T75

     

T76

OFFICE OF POLICY AND MANAGEMENT

   

T77

Personal Services

9,965,533

9,965,533

T78

Other Expenses

988,276

988,276

T79

Automated Budget System and Data Base Link

39,668

39,668

T80

Justice Assistance Grants

910,489

910,489

T81

Project Longevity

858,450

858,450

T82

Tax Relief For Elderly Renters

27,185,377

28,166,177

T83

Reimbursement to Towns for Loss of Taxes on State Property

56,705,082

56,705,082

T84

Reimbursements to Towns for Private Tax-Exempt Property

110,738,057

110,738,057

T85

Reimbursement Property Tax - Disability Exemption

374,065

374,065

T86

Property Tax Relief Elderly Circuit Breaker

4,702,000

4,702,000

T87

Property Tax Relief Elderly Freeze Program

65,000

65,000

T88

Property Tax Relief for Veterans

2,777,546

2,777,546

T89

Municipal Revenue Sharing

36,819,135

36,819,135

T90

Urban Improvement Grant

35,534,155

 

T91

AGENCY TOTAL

287,662,833

253,109,478

T92

     

T93

DEPARTMENT OF VETERANS' AFFAIRS

   

T94

Personal Services

19,914,195

17,914,195

T95

Other Expenses

2,750,615

2,750,615

T96

SSMF Administration

521,833

521,833

T97

Burial Expenses

6,666

6,666

T98

Headstones

307,834

307,834

T99

AGENCY TOTAL

23,501,143

21,501,143

T100

     

T101

DEPARTMENT OF ADMINISTRATIVE SERVICES

   

T102

Personal Services

45,592,651

45,592,651

T103

Other Expenses

22,428,847

22,663,934

T104

Loss Control Risk Management

92,634

92,634

T105

Employees' Review Board

17,611

17,611

T106

Surety Bonds for State Officials and Employees

65,949

147,524

T107

Refunds Of Collections

21,453

21,453

T108

Rents and Moving

10,562,692

11,318,952

T109

W. C. Administrator

5,000,000

5,000,000

T110

State Insurance and Risk Mgmt Operations

12,292,825

12,556,522

T111

IT Services

12,489,014

12,384,014

T112

AGENCY TOTAL

108,563,676

109,795,295

T113

     

T114

ATTORNEY GENERAL

   

T115

Personal Services

30,323,304

30,323,304

T116

Other Expenses

872,015

872,015

T117

AGENCY TOTAL

31,195,319

31,195,319

T118

     

T119

DIVISION OF CRIMINAL JUSTICE

   

T120

Personal Services

44,396,055

44,396,055

T121

Other Expenses

2,102,202

2,102,202

T122

Witness Protection

164,148

164,148

T123

Training And Education

30,000

30,000

T124

Expert Witnesses

145,000

145,000

T125

Medicaid Fraud Control

1,096,819

1,096,819

T126

Criminal Justice Commission

431

431

T127

Cold Case Unit

228,213

228,213

T128

Shooting Taskforce

1,034,499

1,034,499

T129

AGENCY TOTAL

49,197,367

49,197,367

T130

     

T131

REGULATION AND PROTECTION

   

T132

     

T133

DEPARTMENT OF EMERGENCY SERVICES AND PUBLIC PROTECTION

   

T134

Personal Services

139,414,985

141,540,423

T135

Other Expenses

24,774,164

24,127,479

T136

Stress Reduction

25,354

25,354

T137

Fleet Purchase

6,202,962

6,581,737

T138

Workers' Compensation Claims

4,541,962

4,636,817

T139

Criminal Justice Information System

2,392,840

2,739,398

T140

Fire Training School - Willimantic

76,900

76,900

T141

Maintenance of County Base Fire Radio Network

21,698

21,698

T142

Maintenance of State-Wide Fire Radio Network

14,441

14,441

T143

Police Association of Connecticut

172,353

172,353

T144

Connecticut State Firefighter's Association

176,625

176,625

T145

Fire Training School - Torrington

81,367

81,367

T146

Fire Training School - New Haven

48,364

48,364

T147

Fire Training School - Derby

37,139

37,139

T148

Fire Training School - Wolcott

100,162

100,162

T149

Fire Training School - Fairfield

70,395

70,395

T150

Fire Training School - Hartford

169,336

169,336

T151

Fire Training School - Middletown

59,053

59,053

T152

Fire Training School - Stamford

55,432

55,432

T153

AGENCY TOTAL

178,435,532

180,734,473

T154

     

T155

MILITARY DEPARTMENT

   

T156

Personal Services

2,711,254

2,711,254

T157

Other Expenses

2,036,120

2,056,301

T158

Honor Guards

525,000

525,000

T159

Veteran's Service Bonuses

93,800

93,800

T160

AGENCY TOTAL

5,366,174

5,386,355

T161

     

T162

DEPARTMENT OF CONSUMER PROTECTION

   

T163

Personal Services

12,937,213

12,937,213

T164

Other Expenses

1,132,707

1,132,707

T165

AGENCY TOTAL

14,069,920

14,069,920

T166

     

T167

LABOR DEPARTMENT

   

T168

Personal Services

8,747,739

8,747,739

T169

Other Expenses

882,309

882,309

T170

CETC Workforce

619,591

619,591

T171

Workforce Investment Act

34,149,177

34,149,177

T172

Connecticut's Youth Employment Program

2,500,000

2,500,000

T173

Jobs First Employment Services

14,869,606

14,869,606

T174

STRIDE

414,892

414,892

T175

STRIVE

189,443

189,443

T176

Veterans' Opportunity Pilot

353,553

353,553

T177

Second Chance Initiative

1,270,828

1,270,828

T178

Workforce Initiatives

2,337,884

2,337,884

T179

AGENCY TOTAL

66,335,022

66,335,022

T180

     

T181

COMMISSION ON HUMAN RIGHTS AND OPPORTUNITIES

   

T182

Personal Services

5,472,333

5,288,262

T183

Other Expenses

271,855

271,855

T184

Martin Luther King, Jr. Commission

5,977

5,977

T185

AGENCY TOTAL

5,750,165

5,566,094

T186

     

T187

CONSERVATION AND DEVELOPMENT

   

T188

     

T189

DEPARTMENT OF AGRICULTURE

   

T190

Personal Services

3,103,011

3,103,011

T191

Other Expenses

697,534

697,534

T192

Senior Food Vouchers

350,442

350,442

T193

Tuberculosis and Brucellosis Indemnity

97

97

T194

WIC Coupon Program for Fresh Produce

167,938

167,938

T195

AGENCY TOTAL

4,319,022

4,319,022

T196

     

T197

DEPARTMENT OF ENERGY AND ENVIRONMENTAL PROTECTION

   

T198

Personal Services

12,498,114

12,292,318

T199

Other Expenses

2,106,430

2,106,430

T200

Mosquito Control

237,275

237,275

T201

State Superfund Site Maintenance

399,577

399,577

T202

Laboratory Fees

129,015

129,015

T203

Dam Maintenance

122,735

122,735

T204

Emergency Spill Response

6,481,921

6,481,921

T205

Solid Waste Management

3,613,792

3,613,792

T206

Underground Storage Tank

901,367

901,367

T207

Clean Air

3,925,897

3,925,897

T208

Environmental Conservation

8,089,569

8,089,569

T209

Environmental Quality

8,692,700

8,692,700

T210

Greenways Account

2

2

T211

Conservation Districts & Soil and Water Councils

200,000

200,000

T212

Interstate Environmental Commission

44,937

44,937

T213

New England Interstate Water Pollution Commission

26,554

26,554

T214

Northeast Interstate Forest Fire Compact

3,082

3,082

T215

Connecticut River Valley Flood Control Commission

30,295

30,295

T216

Thames River Valley Flood Control Commission

45,151

45,151

T217

AGENCY TOTAL

47,548,413

47,342,617

T218

     

T219

DEPARTMENT OF ECONOMIC AND COMMUNITY DEVELOPMENT

   

T220

Personal Services

8,801,130

8,801,130

T221

Other Expenses

620,443

620,443

T222

Elderly Rental Registry and Counselors

1,035,431

1,035,431

T223

Office of Military Affairs

187,575

187,575

T224

Capital Region Development Authority

4,969,121

4,969,121

T225

Business Development Grants

683,549

683,549

T226

Subsidized Assisted Living Demonstration

2,325,370

2,534,220

T227

Congregate Facilities Operation Costs

7,336,204

7,336,204

T228

Elderly Congregate Rent Subsidy

1,982,065

1,982,065

T229

Housing/Homeless Services

73,731,471

78,336,053

T230

Housing/Homeless Services - Municipality

586,965

586,965

T231

AGENCY TOTAL

102,259,324

107,072,756

T232

     

T233

AGRICULTURAL EXPERIMENT STATION

   

T234

Personal Services

5,636,399

5,636,399

T235

Other Expenses

819,504

819,504

T236

Mosquito Control

506,779

506,779

T237

Wildlife Disease Prevention

92,701

92,701

T238

AGENCY TOTAL

7,055,383

7,055,383

T239

     

T240

HEALTH

   

T241

     

T242

DEPARTMENT OF PUBLIC HEALTH

   

T243

Personal Services

35,691,576

33,764,766

T244

Other Expenses

7,134,597

7,232,237

T245

Children's Health Initiatives

3,058,748

3,058,748

T246

Community Health Services

2,008,515

2,008,515

T247

Rape Crisis

558,104

558,104

T248

Local and District Departments of Health

4,144,588

4,144,588

T249

School Based Health Clinics

11,280,633

11,280,633

T250

AGENCY TOTAL

63,876,761

62,047,591

T251

     

T252

OFFICE OF HEALTH STRATEGY

   

T253

Personal Services

 

1,937,390

T254

Other Expenses

 

34,238

T255

AGENCY TOTAL

 

1,971,628

T256

     

T257

OFFICE OF THE CHIEF MEDICAL EXAMINER

   

T258

Personal Services

5,175,809

5,175,809

T259

Other Expenses

1,381,982

1,381,982

T260

Equipment

26,400

23,310

T261

Medicolegal Investigations

22,150

22,150

T262

AGENCY TOTAL

6,606,341

6,603,251

T263

     

T264

DEPARTMENT OF DEVELOPMENTAL SERVICES

   

T265

Personal Services

174,750,797

174,750,797

T266

Other Expenses

13,035,946

13,035,946

T267

Housing Supports and Services

 

350,000

T268

Family Support Grants

4,300,000

4,300,000

T269

Clinical Services

2,202,684

2,202,684

T270

Workers' Compensation Claims

13,823,176

13,823,176

T271

Behavioral Services Program

23,337,598

23,337,598

T272

Supplemental Payments for Medical Services

3,881,425

3,881,425

T273

ID Partnership Initiatives

2,550,000

2,550,000

T274

Rent Subsidy Program

5,030,212

5,030,212

T275

Employment Opportunities and Day Services

247,115,778

256,464,256

T276

AGENCY TOTAL

490,027,616

499,726,094

T277

     

T278

DEPARTMENT OF MENTAL HEALTH AND ADDICTION SERVICES

   

T279

Personal Services

156,789,123

129,446,204

T280

Other Expenses

22,493,887

23,016,640

T281

Housing Supports and Services

23,269,681

23,269,681

T282

Managed Service System

57,505,032

57,505,032

T283

Legal Services

505,999

505,999

T284

Connecticut Mental Health Center

6,949,153

6,949,153

T285

Professional Services

11,200,697

11,200,697

T286

General Assistance Managed Care

41,804,966

42,515,958

T287

Workers' Compensation Claims

11,405,512

11,405,512

T288

Nursing Home Screening

636,352

636,352

T289

Young Adult Services

78,859,968

78,859,968

T290

TBI Community Services

9,229,723

9,229,723

T291

Jail Diversion

4,132,599

4,132,599

T292

Behavioral Health Medications

6,894,318

6,894,318

T293

Prison Overcrowding

5,685,135

5,685,135

T294

Medicaid Adult Rehabilitation Option

4,269,653

4,269,653

T295

Discharge and Diversion Services

25,128,181

25,128,181

T296

Home and Community Based Services

23,881,276

25,886,836

T297

Persistent Violent Felony Offenders Act

606,391

606,391

T298

Nursing Home Contract

417,953

417,953

T299

Pre-Trial Account

620,352

620,352

T300

Grants for Substance Abuse Services

20,967,047

20,967,047

T301

Grants for Mental Health Services

66,738,020

66,738,020

T302

Employment Opportunities

8,901,815

8,901,815

T303

AGENCY TOTAL

588,892,833

564,789,219

T304

     

T305

PSYCHIATRIC SECURITY REVIEW BOARD

   

T306

Personal Services

271,444

271,444

T307

Other Expenses

23,748

23,748

T308

AGENCY TOTAL

295,192

295,192

T309

     

T310

HUMAN SERVICES

   

T311

     

T312

DEPARTMENT OF SOCIAL SERVICES

   

T313

Personal Services

123,065,509

123,065,509

T314

Other Expenses

131,848,841

131,978,834

T315

Birth to Three

14,186,804

14,186,804

T316

Genetic Tests in Paternity Actions

81,906

81,906

T317

State-Funded Supplemental Nutrition Assistance Program

186,816

72,021

T318

HUSKY B Program

5,060,000

5,320,000

T319

Medicaid

2,582,257,865

2,633,497,865

T320

Old Age Assistance

38,506,679

38,026,302

T321

Aid To The Blind

577,715

584,005

T322

Aid To The Disabled

61,625,714

60,374,980

T323

Temporary Family Assistance - TANF

75,131,712

75,131,712

T324

Emergency Assistance

1

1

T325

Food Stamp Training Expenses

9,832

9,832

T326

DMHAS-Disproportionate Share

108,935,000

108,935,000

T327

Connecticut Home Care Program

42,090,000

46,530,000

T328

Community Residential Services

581,323,057

596,180,472

T329

Protective Services to the Elderly

772,320

785,204

T330

Refunds Of Collections

94,699

94,699

T331

Services for Persons With Disabilities

477,130

477,130

T332

Nutrition Assistance

725,000

837,039

T333

State Administered General Assistance

20,931,557

20,834,722

T334

Connecticut Children's Medical Center

11,391,454

11,391,454

T335

Human Service Infrastructure Community Action Program

7,101,798

7,316,819

T336

Programs for Senior Citizens

7,895,383

7,895,383

T337

Domestic Violence Shelters

5,304,514

5,353,162

T338

Hospital Supplemental Payments

39,642,273

39,642,273

T339

AGENCY TOTAL

3,859,223,579

3,928,603,128

T340

     

T341

DEPARTMENT OF REHABILITATION SERVICES

   

T342

Personal Services

4,843,781

4,843,781

T343

Other Expenses

1,289,719

1,289,719

T344

Educational Aid for Blind and Visually Handicapped Children

4,040,237

4,040,237

T345

Employment Opportunities – Blind & Disabled

1,032,521

1,032,521

T346

Vocational Rehabilitation - Disabled

7,354,087

7,354,087

T347

Supplementary Relief and Services

50,192

50,192

T348

Special Training for the Deaf Blind

268,003

268,003

T349

Connecticut Radio Information Service

27,474

27,474

T350

Independent Living Centers

372,967

372,967

T351

AGENCY TOTAL

19,278,981

19,278,981

T352

     

T353

EDUCATION, MUSEUMS, LIBRARIES

   

T354

     

T355

DEPARTMENT OF EDUCATION

   

T356

Personal Services

24,384,823

24,384,823

T357

Other Expenses

3,306,300

3,306,300

T358

Children's Trust Fund

10,230,303

10,230,303

T359

Development of Mastery Exams Grades 4, 6, and 8

12,943,016

12,943,016

T360

Resource Equity Assessments

134,379

 

T361

Neighborhood Youth Centers

524,332

524,332

T362

Longitudinal Data Systems

1,212,945

1,212,945

T363

Sheff Settlement

11,027,361

11,027,361

T364

Regional Vocational-Technical School System

158,466,509

158,466,509

T365

Local Charter Schools

 

96,000

T366

K-3 Reading Assessment Pilot

 

360

T367

Evenstart

437,713

437,713

T368

Division of Higher Education

1,909,040

1,909,040

T369

American School For The Deaf

9,257,514

6,757,514

T370

Head Start Services

5,571,838

5,571,838

T371

Family Resource Centers

7,657,998

7,657,998

T372

Charter Schools

107,321,500

107,321,500

T373

Care4Kids TANF/CCDF

124,981,059

130,032,034

T374

Child Care Quality Enhancements

2,807,291

2,807,291

T375

Youth Service Bureau Enhancement

648,859

648,859

T376

Child Nutrition State Match

2,354,000

2,354,000

T377

Health Foods Initiative

4,101,463

4,151,463

T378

Roberta B. Willis Scholarship Fund

20,137,661

7,868,830

T379

Early Head Start-Child Care Partnership

1,130,750

1,130,750

T380

Early Care and Education

104,086,354

101,507,832

T381

Vocational Agriculture

10,228,589

10,228,589

T382

Adult Education

20,383,960

20,383,960

T383

Health and Welfare Services Pupils Private Schools

3,526,579

3,526,579

T384

Education Equalization Grants

1,623,644,957

1,726,616,679

T385

Priority School Districts

38,103,454

19,051,727

T386

Interdistrict Cooperation

4,000,000

4,000,000

T387

School Breakfast Program

2,158,900

2,158,900

T388

Youth Service Bureaus

2,598,486

2,598,486

T389

Open Choice Program

41,311,328

41,311,328

T390

Magnet Schools

311,508,158

311,508,158

T391

After School Program

4,720,695

4,720,695

T392

School Readiness Quality Enhancement

4,047,742

4,047,742

T393

Special Education

597,582,615

597,582,615

T394

AGENCY TOTAL

3,278,448,471

3,350,084,069

T395

     

T396

STATE LIBRARY

   

T397

Personal Services

5,019,931

5,019,931

T398

Other Expenses

384,006

384,006

T399

State-Wide Digital Library

1,750,193

1,750,193

T400

Interlibrary Loan Delivery Service

276,232

276,232

T401

Legal/Legislative Library Materials

638,378

638,378

T402

Support Cooperating Library Service Units

184,300

184,300

T403

Connecticard Payments

781,820

781,820

T404

AGENCY TOTAL

9,034,860

9,034,860

T405

     

T406

UNIVERSITY OF CONNECTICUT

   

T407

Operating Expenses

316,237,716

287,851,145

T408

Workers' Compensation Claims

2,827,782

2,827,782

T409

AGENCY TOTAL

319,065,498

290,678,927

T410

     

T411

UNIVERSITY OF CONNECTICUT HEALTH CENTER

   

T412

Operating Expenses

179,577,258

153,371,461

T413

Workers' Compensation Claims

7,501,978

7,744,811

T414

AGENCY TOTAL

187,079,236

161,116,272

T415

     

T416

TEACHERS' RETIREMENT BOARD

   

T417

Personal Services

1,606,365

1,606,365

T418

Other Expenses

432,054

432,054

T419

Retirement Contributions

1,290,429,000

1,332,368,000

T420

Retirees Health Service Cost

25,354,500

29,075,250

T421

Municipal Retiree Health Insurance Costs

4,644,673

4,644,673

T422

AGENCY TOTAL

1,322,466,592

1,368,126,342

T423

     

T424

CONNECTICUT STATE COLLEGES AND UNIVERSITIES

   

T425

Workers' Compensation Claims

3,289,276

3,289,276

T426

Charter Oak State College

4,132,249

4,132,249

T427

Community Tech College System

273,001,325

261,980,490

T428

Connecticut State University

257,222,704

256,701,869

T429

Board of Regents

366,875

366,875

T430

AGENCY TOTAL

538,012,429

526,470,759

T431

     

T432

CORRECTIONS

   

T433

     

T434

DEPARTMENT OF CORRECTION

   

T435

Personal Services

371,249,016

365,447,246

T436

Other Expenses

60,259,646

60,036,948

T437

Workers' Compensation Claims

26,871,594

26,871,594

T438

Inmate Medical Services

80,426,658

72,383,992

T439

Board of Pardons and Paroles

6,221,015

6,221,015

T440

Program Evaluation

75,000

75,000

T441

Aid to Paroled and Discharged Inmates

3,000

3,000

T442

Legal Services To Prisoners

797,000

797,000

T443

Volunteer Services

129,460

129,460

T444

Community Support Services

33,759,614

33,759,614

T445

AGENCY TOTAL

579,792,003

565,724,869

T446

     

T447

DEPARTMENT OF CHILDREN AND FAMILIES

   

T448

Personal Services

258,501,049

256,253,676

T449

Other Expenses

28,841,518

28,347,282

T450

Workers' Compensation Claims

12,578,720

12,578,720

T451

Family Support Services

913,974

913,974

T452

Homeless Youth

2,329,087

2,329,087

T453

Differential Response System

7,809,192

7,764,046

T454

Regional Behavioral Health Consultation

1,699,624

1,619,023

T455

Health Assessment and Consultation

1,349,199

1,082,532

T456

Grants for Psychiatric Clinics for Children

15,046,541

14,979,041

T457

Day Treatment Centers for Children

6,815,978

6,759,728

T458

Juvenile Justice Outreach Services

754,487

885,480

T459

Child Abuse and Neglect Intervention

11,949,620

10,116,287

T460

Community Based Prevention Programs

8,093,690

7,785,690

T461

Family Violence Outreach and Counseling

3,061,579

2,547,289

T462

Supportive Housing

18,479,526

18,479,526

T463

No Nexus Special Education

2,151,861

2,151,861

T464

Family Preservation Services

6,133,574

6,070,574

T465

Substance Abuse Treatment

9,913,559

9,840,612

T466

Child Welfare Support Services

1,757,237

1,757,237

T467

Board and Care for Children - Adoption

97,105,408

98,735,921

T468

Board and Care for Children - Foster

134,738,432

135,345,435

T469

Board and Care for Children - Short-term and Residential

89,536,892

90,339,295

T470

Individualized Family Supports

6,523,616

6,552,680

T471

Community Kidcare

38,268,191

37,968,191

T472

Covenant to Care

136,273

136,273

T473

AGENCY TOTAL

764,488,827

761,339,460

T474

     

T475

JUDICIAL

   

T476

     

T477

JUDICIAL DEPARTMENT

   

T478

Personal Services

330,508,041

330,508,041

T479

Other Expenses

55,415,565

55,071,950

T480

Forensic Sex Evidence Exams

1,348,010

1,348,010

T481

Alternative Incarceration Program

49,538,792

49,538,792

T482

Justice Education Center, Inc.

466,217

466,217

T483

Juvenile Alternative Incarceration

20,683,458

20,683,458

T484

Probate Court

2,000,000

2,000,000

T485

Workers' Compensation Claims

6,042,106

6,042,106

T486

Youthful Offender Services

10,445,555

10,445,555

T487

Victim Security Account

8,792

8,792

T488

Children of Incarcerated Parents

544,503

544,503

T489

Legal Aid

1,552,382

1,552,382

T490

Youth Violence Initiative

1,925,318

1,925,318

T491

Youth Services Prevention

2,708,174

2,708,174

T492

Children's Law Center

102,717

102,717

T493

Juvenile Planning

233,792

233,792

T494

Juvenile Justice Outreach Services

10,879,986

10,879,986

T495

Board and Care for Children - Short-term and Residential

6,564,318

6,564,318

T496

AGENCY TOTAL

500,967,726

500,624,111

T497

     

T498

PUBLIC DEFENDER SERVICES COMMISSION

   

T499

Personal Services

40,392,553

40,392,553

T500

Other Expenses

1,067,277

1,067,277

T501

Assigned Counsel - Criminal

22,442,284

22,442,284

T502

Expert Witnesses

3,234,137

3,234,137

T503

Training And Education

119,748

119,748

T504

AGENCY TOTAL

67,255,999

67,255,999

T505

     

T506

NON-FUNCTIONAL

   

T507

     

T508

DEBT SERVICE - STATE TREASURER

   

T509

Debt Service

1,967,763,023

1,879,314,930

T510

UConn 2000 - Debt Service

189,526,253

210,955,639

T511

CHEFA Day Care Security

5,500,000

5,500,000

T512

Pension Obligation Bonds - TRB

140,219,021

118,400,521

T513

AGENCY TOTAL

2,303,008,297

2,214,171,090

T514

     

T515

STATE COMPTROLLER - MISCELLANEOUS

   

T516

Nonfunctional - Change to Accruals

546,139

1,985,705

T517

     

T518

STATE COMPTROLLER - FRINGE BENEFITS

   

T519

Unemployment Compensation

29,591,199

6,343,063

T520

State Employees Retirement Contributions

921,295,015

1,046,224,170

T521

Higher Education Alternative Retirement System

500,000

500,000

T522

Pensions and Retirements - Other Statutory

1,706,796

1,757,248

T523

Judges and Compensation Commissioners Retirement

24,407,910

26,377,480

T524

Insurance - Group Life

8,096,216

8,340,216

T525

Employers Social Security Tax

150,818,090

148,982,829

T526

State Employees Health Service Cost

507,971,653

536,407,995

T527

Retired State Employees Health Service Cost

784,399,000

853,599,000

T528

Tuition Reimbursement - Training and Travel

115,000

 

T529

Other Post Employment Benefits

87,111,111

87,111,111

T530

AGENCY TOTAL

2,516,011,990

2,715,643,112

T531

     

T532

RESERVE FOR SALARY ADJUSTMENTS

   

T533

Reserve For Salary Adjustments

312,050,763

479,497,698

T534

     

T535

WORKERS' COMPENSATION CLAIMS - ADMINISTRATIVE SERVICES

   

T536

Workers' Compensation Claims

7,605,530

7,605,530

T537

     

T538

TOTAL - GENERAL FUND

18,839,417,242

19,178,981,426

T539

     

T540

LESS:

   

T541

     

T542

Unallocated Lapse

-40,000,000

-40,000,000

T543

Unallocated Lapse - Legislative

-500,000

-500,000

T544

Unallocated Lapse - Judicial

-3,000,000

-3,000,000

T545

Targeted Savings

-54,655,117

-68,271,251

T546

Achieve Labor Concessions

-836,900,000

-1,081,300,000

T547

     

T548

NET - GENERAL FUND

17,904,362,125

17,985,910,175

Sec. 2. (Effective July 1, 2017) The following sums are appropriated from the SPECIAL TRANSPORTATION FUND for the annual periods indicated for the purposes described.

T549

 

2017-2018

2018-2019

T550

GENERAL GOVERNMENT

   

T551

     

T552

DEPARTMENT OF ADMINISTRATIVE SERVICES

   

T553

State Insurance and Risk Mgmt Operations

9,138,240

9,345,232

T554

     

T555

REGULATION AND PROTECTION

   

T556

     

T557

DEPARTMENT OF MOTOR VEHICLES

   

T558

Personal Services

49,296,260

49,296,260

T559

Other Expenses

15,897,378

15,897,378

T560

Equipment

468,756

468,756

T561

Commercial Vehicle Information Systems and Networks Project

214,676

214,676

T562

AGENCY TOTAL

65,877,070

65,877,070

T563

     

T564

CONSERVATION AND DEVELOPMENT

   

T565

     

T566

DEPARTMENT OF ENERGY AND ENVIRONMENTAL PROTECTION

   

T567

Personal Services

2,060,488

2,060,488

T568

Other Expenses

738,920

738,920

T569

AGENCY TOTAL

2,799,408

2,799,408

T570

     

T571

TRANSPORTATION

   

T572

     

T573

DEPARTMENT OF TRANSPORTATION

   

T574

Personal Services

177,824,829

177,874,964

T575

Other Expenses

53,814,223

53,814,223

T576

Equipment

1,341,329

1,341,329

T577

Minor Capital Projects

449,639

449,639

T578

Highway Planning And Research

3,060,131

3,060,131

T579

Rail Operations

173,370,701

198,225,900

T580

Bus Operations

155,052,699

167,121,676

T581

ADA Para-transit Program

38,039,446

38,039,446

T582

Non-ADA Dial-A-Ride Program

1,576,361

1,576,361

T583

Pay-As-You-Go Transportation Projects

14,589,106

14,589,106

T584

Port Authority

400,000

400,000

T585

Transportation to Work

2,370,629

2,370,629

T586

AGENCY TOTAL

621,889,093

658,863,404

T587

     

T588

NON-FUNCTIONAL

   

T589

     

T590

DEBT SERVICE - STATE TREASURER

   

T591

Debt Service

614,679,938

680,223,716

T592

     

T593

STATE COMPTROLLER - MISCELLANEOUS

   

T594

Nonfunctional - Change to Accruals

675,402

213,133

T595

     

T596

STATE COMPTROLLER - FRINGE BENEFITS

   

T597

Unemployment Compensation

203,548

203,548

T598

State Employees Retirement Contributions

132,842,942

144,980,942

T599

Insurance - Group Life

273,357

277,357

T600

Employers Social Security Tax

15,655,534

15,674,834

T601

State Employees Health Service Cost

46,110,687

50,218,403

T602

AGENCY TOTAL

195,086,068

211,355,084

T603

     

T604

RESERVE FOR SALARY ADJUSTMENTS

   

T605

Reserve For Salary Adjustments

7,301,186

2,301,186

T606

     

T607

WORKERS' COMPENSATION CLAIMS - ADMINISTRATIVE SERVICES

   

T608

Workers' Compensation Claims

6,723,297

6,723,297

T609

     

T610

TOTAL - SPECIAL TRANSPORTATION FUND

1,524,169,702

1,637,701,530

T611

     

T612

LESS:

   

T613

     

T614

Unallocated Lapse

-12,000,000

-12,000,000

T615

     

T616

NET - SPECIAL TRANSPORTATION FUND

1,512,169,702

1,625,701,530

Sec. 3. (Effective July 1, 2017) The following sums are appropriated from the MASHANTUCKET PEQUOT AND MOHEGAN FUND for the annual periods indicated for the purposes described.

T617

 

2017-2018

2018-2019

T618

GENERAL GOVERNMENT

   

T619

     

T620

OFFICE OF POLICY AND MANAGEMENT

   

T621

Grants To Towns

58,076,612

58,076,612

Sec. 4. (Effective July 1, 2017) The following sums are appropriated from the REGIONAL MARKET OPERATION FUND for the annual periods indicated for the purposes described.

T622

 

2017-2018

2018-2019

T623

CONSERVATION AND DEVELOPMENT

   

T624

     

T625

DEPARTMENT OF AGRICULTURE

   

T626

Personal Services

430,138

430,138

T627

Other Expenses

273,007

273,007

T628

Fringe Benefits

361,316

361,316

T629

AGENCY TOTAL

1,064,461

1,064,461

T630

     

T631

NON-FUNCTIONAL

   

T632

     

T633

STATE COMPTROLLER - MISCELLANEOUS

   

T634

Nonfunctional - Change to Accruals

2,845

2,845

T635

     

T636

TOTAL - REGIONAL MARKET OPERATION FUND

1,067,306

1,067,306

Sec. 5. (Effective July 1, 2017) The following sums are appropriated from the BANKING FUND for the annual periods indicated for the purposes described.

T637 z

 

2017-2018

2018-2019

T638

REGULATION AND PROTECTION

   

T639

     

T640

DEPARTMENT OF BANKING

   

T641

Personal Services

10,766,765

10,752,078

T642

Other Expenses

1,468,990

1,468,990

T643

Equipment

44,900

44,900

T644

Fringe Benefits

8,613,412

8,601,663

T645

Indirect Overhead

291,192

291,192

T646

AGENCY TOTAL

21,185,259

21,158,823

T647

     

T648

LABOR DEPARTMENT

   

T649

Opportunity Industrial Centers

475,000

475,000

T650

Customized Services

950,000

950,000

T651

AGENCY TOTAL

1,425,000

1,425,000

T652

     

T653

CONSERVATION AND DEVELOPMENT

   

T654

     

T655

DEPARTMENT OF ECONOMIC AND COMMUNITY DEVELOPMENT

   

T656

Fair Housing

603,000

603,000

T657

Crumbling Foundations

2,700,000

2,700,000

T658

AGENCY TOTAL

3,303,000

3,303,000

T659

     

T660

JUDICIAL

   

T661

     

T662

JUDICIAL DEPARTMENT

   

T663

Foreclosure Mediation Program

3,610,565

3,610,565

T664

     

T665

NON-FUNCTIONAL

   

T666

     

T667

STATE COMPTROLLER - MISCELLANEOUS

   

T668

Nonfunctional - Change to Accruals

95,178

95,178

T669

     

T670

TOTAL - BANKING FUND

29,619,002

29,592,566

Sec. 6. (Effective July 1, 2017) The following sums are appropriated from the INSURANCE FUND for the annual periods indicated for the purposes described.

T671

 

2017-2018

2018-2019

T672

GENERAL GOVERNMENT

   

T673

     

T674

OFFICE OF POLICY AND MANAGEMENT

   

T675

Personal Services

313,882

313,882

T676

Other Expenses

6,012

6,012

T677

Fringe Benefits

200,882

200,882

T678

AGENCY TOTAL

520,776

520,776

T679

     

T680

REGULATION AND PROTECTION

   

T681

     

T682

INSURANCE DEPARTMENT

   

T683

Personal Services

13,942,472

13,796,046

T684

Other Expenses

1,727,807

1,727,807

T685

Equipment

52,500

52,500

T686

Fringe Benefits

11,055,498

10,938,946

T687

Indirect Overhead

466,740

466,740

T688

AGENCY TOTAL

27,245,017

26,982,039

T689

     

T690

OFFICE OF THE HEALTHCARE ADVOCATE

   

T691

Personal Services

1,954,064

1,373,962

T692

Other Expenses

2,691,767

164,500

T693

Equipment

15,000

15,000

T694

Fringe Benefits

1,788,131

1,329,851

T695

Indirect Overhead

106,630

106,630

T696

AGENCY TOTAL

6,555,592

2,989,943

T697

     

T698

HEALTH

   

T699

     

T700

DEPARTMENT OF PUBLIC HEALTH

   

T701

Needle and Syringe Exchange Program

459,416

459,416

T702

AIDS Services

4,975,686

4,975,686

T703

Breast and Cervical Cancer Detection and Treatment

2,150,565

2,150,565

T704

Immunization Services

45,382,653

46,508,326

T705

X-Ray Screening and Tuberculosis Care

1,115,148

1,115,148

T706

Venereal Disease Control

197,171

197,171

T707

AGENCY TOTAL

54,280,639

55,406,312

T708

     

T709

OFFICE OF HEALTH STRATEGY

   

T710

Personal Services

 

729,528

T711

Other Expenses

 

2,527,267

T712

Fringe Benefits

 

574,832

T713

AGENCY TOTAL

 

3,831,627

T714

     

T715

DEPARTMENT OF MENTAL HEALTH AND ADDICTION SERVICES

   

T716

Managed Service System

408,924

408,924

T717

     

T718

HUMAN SERVICES

   

T719

     

T720

DEPARTMENT OF SOCIAL SERVICES

   

T721

Fall Prevention

376,023

376,023

T722

     

T723

NON-FUNCTIONAL

   

T724

     

T725

STATE COMPTROLLER - MISCELLANEOUS

   

T726

Nonfunctional - Change to Accruals

116,945

116,945

T727

     

T728

TOTAL - INSURANCE FUND

89,503,916

90,632,589

Sec. 7. (Effective July 1, 2017) The following sums are appropriated from the CONSUMER COUNSEL AND PUBLIC UTILITY CONTROL FUND for the annual periods indicated for the purposes described.

T729

 

2017-2018

2018-2019

T730

REGULATION AND PROTECTION

   

T731

     

T732

OFFICE OF CONSUMER COUNSEL

   

T733

Personal Services

1,288,453

1,288,453

T734

Other Expenses

332,907

332,907

T735

Equipment

2,200

2,200

T736

Fringe Benefits

1,056,988

1,056,988

T737

Indirect Overhead

100

100

T738

AGENCY TOTAL

2,680,648

2,680,648

T739

     

T740

DEPARTMENT OF PUBLIC UTILITY CONTROL

   

T741

Personal Services

11,834,823

11,834,823

T742

Other Expenses

1,479,367

1,479,367

T743

Equipment

19,500

19,500

T744

Fringe Benefits

9,467,858

9,467,858

T745

Indirect Overhead

100

100

T746

AGENCY TOTAL

22,801,648

22,801,648

T747

     

T748

NON-FUNCTIONAL

   

T749

     

T750

STATE COMPTROLLER - MISCELLANEOUS

   

T751

Nonfunctional - Change to Accruals

89,658

89,658

T752

     

T753

TOTAL - CONSUMER COUNSEL AND PUBLIC UTILITY CONTROL FUND

25,571,954

25,571,954

Sec. 8. (Effective July 1, 2017) The following sums are appropriated from the WORKERS' COMPENSATION FUND for the annual periods indicated for the purposes described.

T754

 

2017-2018

2018-2019

T755

GENERAL GOVERNMENT

   

T756

     

T757

DIVISION OF CRIMINAL JUSTICE

   

T758

Personal Services

369,969

369,969

T759

Other Expenses

10,428

10,428

T760

Fringe Benefits

306,273

306,273

T761

AGENCY TOTAL

686,670

686,670

T762

     

T763

REGULATION AND PROTECTION

   

T764

     

T765

LABOR DEPARTMENT

   

T766

Occupational Health Clinics

687,148

687,148

T767

     

T768

WORKERS' COMPENSATION COMMISSION

   

T769

Personal Services

9,905,669

9,905,669

T770

Other Expenses

2,111,669

2,449,666

T771

Equipment

1

1

T772

Fringe Benefits

7,931,229

7,931,229

T773

Indirect Overhead

291,637

291,637

T774

AGENCY TOTAL

20,240,205

20,578,202

T775

     

T776

HUMAN SERVICES

   

T777

     

T778

DEPARTMENT OF REHABILITATION SERVICES

   

T779

Personal Services

514,113

514,113

T780

Other Expenses

53,822

53,822

T781

Rehabilitative Services

1,111,913

1,111,913

T782

Fringe Benefits

430,485

430,485

T783

AGENCY TOTAL

2,110,333

2,110,333

T784

     

T785

NON-FUNCTIONAL

   

T786

     

T787

STATE COMPTROLLER - MISCELLANEOUS

   

T788

Nonfunctional - Change to Accruals

72,298

72,298

T789

     

T790

TOTAL - WORKERS' COMPENSATION FUND

23,796,654

24,134,651

Sec. 9. (Effective July 1, 2017) The following sums are appropriated from the CRIMINAL INJURIES COMPENSATION FUND for the annual periods indicated for the purposes described.

T791

 

2017-2018

2018-2019

T792

JUDICIAL

   

T793

     

T794

JUDICIAL DEPARTMENT

   

T795

Criminal Injuries Compensation

2,934,088

2,934,088

Sec. 10. (Effective July 1, 2017) The appropriations in section 1 of this act are supported by the GENERAL FUND revenue estimates as follows:

T796

 

2017-2018

2018-2019

T797

TAXES

   

T798

Personal Income

$ 9,161,400,000

$ 9,282,400,000

T799

Sales and Use

4,209,800,000

4,287,400,000

T800

Corporation

900,300,000

922,700,000

T801

Public Service

308,400,000

317,700,000

T802

Inheritance and Estate

180,100,000

170,500,000

T803

Insurance Companies

222,100,000

212,600,000

T804

Cigarettes

358,900,000

341,300,000

T805

Real Estate Conveyance

215,600,000

222,300,000

T806

Alcoholic Beverages

62,600,000

63,000,000

T807

Admissions and Dues

41,500,000

41,800,000

T808

Health Provider

700,100,000

699,200,000

T809

Miscellaneous

27,900,000

23,400,000

T810

TOTAL TAXES

16,388,700,000

16,584,300,000

T811

     

T812

Refunds of Taxes

(1,146,800,000)

(1,201,000,000)

T813

Earned Income Tax Credit

(75,000,000)

(77,800,000)

T814

R & D Credit Exchange

(7,300,000)

(7,600,000)

T815

NET TAXES REVENUE

15,159,600,000

15,297,900,000

T816

     

T817

OTHER REVENUE

 

 

T818

Transfers - Special Revenue

339,300,000

346,400,000

T819

Indian Gaming Payments

267,300,000

199,000,000

T820

Licenses, Permits and Fees

298,800,000

278,500,000

T821

Sales of Commodities

43,800,000

44,900,000

T822

Rents, Fines and Escheats

165,000,000

155,100,000

T823

Investment Income

5,900,000

7,000,000

T824

Miscellaneous

199,900,000

189,500,000

T825

Refunds of Payments

(62,500,000)

(63,900,000)

T826

NET TOTAL OTHER REVENUE

1,257,500,000

1,156,500,000

T827

     

T828

OTHER SOURCES

 

 

T829

Federal Grants

1,342,500,000

1,313,300,000

T830

Transfer From Tobacco Settlement

31,700,000

111,700,000

T831

Transfers To/From Other Funds

114,200,000

108,700,000

T832

TOTAL OTHER SOURCES

1,488,400,000

1,533,700,000

T833

     

T834

TOTAL GENERAL FUND REVENUE

17,905,500,000

17,988,100,000

Sec. 11. (Effective July 1, 2017) The appropriations in section 2 of this act are supported by the SPECIAL TRANSPORTATION FUND revenue estimates as follows:

T835

 

2017-2018

2018-2019

T836

TAXES

   

T837

Motor Fuels

$ 505,300,000

$ 506,100,000

T838

Oil Companies

271,800,000

300,200,000

T839

Sales and Use

327,800,000

335,400,000

T840

Sales Tax - DMV

88,000,000

88,800,000

T841

Refunds of Taxes

(12,600,000)

(14,100,000)

T842

TOTAL - TAXES LESS REFUNDS

1,180,300,000

1,216,400,000

T843

     

T844

OTHER SOURCES

 

 

T845

Motor Vehicle Receipts

251,800,000

253,800,000

T846

Licenses, Permits and Fees

144,400,000

145,200,000

T847

Interest Income

9,500,000

10,400,000

T848

Federal Grants

12,100,000

12,100,000

T849

Transfers To/From Other Funds

(5,500,000)

(5,500,000)

T850

Refunds of Payments

(4,100,000)

(4,300,000)

T851

TOTAL OTHER SOURCES

408,200,000

411,700,000

T852

     

T853

TOTAL SPECIAL TRANSPORTATION FUND REVENUE

1,588,500,000

1,628,100,000

Sec. 12. (Effective July 1, 2017) The appropriations in section 3 of this act are supported by the MASHANTUCKET PEQUOT AND MOHEGAN FUND revenue estimates as follows:

T854

 

2017-2018

2018-2019

T855

Transfers from General Fund

$ 58,100,000

$ 58,100,000

T856

TOTAL MASHANTUCKET PEQUOT AND MOHEGAN FUND

58,100,000

58,100,000

Sec. 13. (Effective July 1, 2017) The appropriations in section 4 of this act are supported by the REGIONAL MARKET OPERATION FUND revenue estimates as follows:

T857

 

2017-2018

2018-2019

T858

Rentals and Investment Income

$ 1,100,000

$ 1,100,000

T859

TOTAL REGIONAL MARKET OPERATION FUND

1,100,000

1,100,000

Sec. 14. (Effective July 1, 2017) The appropriations in section 5 of this act are supported by the BANKING FUND revenue estimates as follows:

T860

 

2017-2018

2018-2019

T861

Fees and Assessments

$ 30,000,000

$ 30,200,000

T862

TOTAL BANKING FUND

30,000,000

30,200,000

Sec. 15. (Effective July 1, 2017) The appropriations in section 6 of this act are supported by the INSURANCE FUND revenue estimates as follows:

T863

 

2017-2018

2018-2019

T864

Fees and Assessments

$ 90,000,000

$ 91,400,000

T865

TOTAL INSURANCE FUND

90,000,000

91,400,000

Sec. 16. (Effective July 1, 2017) The appropriations in section 7 of this act are supported by the CONSUMER COUNSEL AND PUBLIC UTILITY CONTROL FUND revenue estimates as follows:

T866

 

2017-2018

2018-2019

T867

Fees and Assessments

$ 27,000,000

$ 27,300,000

T868

TOTAL CONSUMER COUNSEL AND PUBLIC UTILITY CONTROL FUND

27,000,000

27,300,000

Sec. 17. (Effective July 1, 2017) The appropriations in section 8 of this act are supported by the WORKERS' COMPENSATION FUND revenue estimates as follows:

T869

 

2017-2018

2018-2019

T870

Fees and Assessments

$ 24,867,000

$ 28,122,000

T871

TOTAL WORKERS' COMPENSATION FUND

24,867,000

28,122,000

Sec. 18. (Effective July 1, 2017) The appropriations in section 9 of this act are supported by the CRIMINAL INJURIES COMPENSATION FUND revenue estimates as follows:

T872

 

2017-2018

2018-2019

T873

Restitutions

$ 3,000,000

$ 3,000,000

T874

TOTAL CRIMINAL INJURIES COMPENSATION FUND

3,000,000

3,000,000

Sec. 19. (Effective July 1, 2017) (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 $ 836,900,000 for the fiscal year ending June 30, 2018, and by $ 1,081,300,000 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. 20. (Effective July 1, 2017) (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. 21. (Effective July 1, 2017) 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. 22. (Effective July 1, 2017) 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. 23. (Effective July 1, 2017) (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. 24. (Effective July 1, 2017) (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. 25. (Effective July 1, 2017) 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. 26. (Effective July 1, 2017) (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. 27. (Effective July 1, 2017) 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. 28. (Effective July 1, 2017) 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. 29. (Effective July 1, 2017) 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. 30. (Effective July 1, 2017) 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. 31. (Effective July 1, 2017) (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. 32. (Effective July 1, 2017) 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. 33. (Effective July 1, 2017) (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. 34. (Effective July 1, 2017) The sum of $ 1,404,770 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. 35. (Effective July 1, 2017) 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. 36. (Effective July 1, 2017) (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. 37. Section 5-156a of the general statutes is amended by adding subsection (h) as follows (Effective July 1, 2017):

(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. 38. (Effective July 1, 2017) 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. 39. (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. 40. Section 12-122a of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):

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. 41. (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 July 1, 2017, 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. 42. Subsections (a) and (b) of section 12-263i of the general statutes are repealed and the following is substituted in lieu thereof (Effective July 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, 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] 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 [gross receipts] net revenue 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, 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] 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.

Sec. 43. 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:

(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, as amended by this act, 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, as amended by this act, made by the decedent for all calendar years beginning on or after January 1, 2005. The deduction for state death taxes paid under Section 2058 of said code shall be disregarded.

(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, as amended by this act, 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, as amended by this act, 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 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, as amended by this act, 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, as amended by this act, 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, as amended by this act, 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, as amended by this act, 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, as amended by this act, 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, as amended by this act, 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, as amended by this act, 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, as amended by this act, 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, as amended by this act, 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, as amended by this act, 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, as amended by this act, 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, as amended by this act, 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, as amended by this act, 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, as amended by this act, 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, as amended by this act, 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, as amended by this act, 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, as amended by this act, 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, as amended by this act, 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, as amended by this act, 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, as amended by this act, 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, as amended by this act, 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, as amended by this act, 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:

T875

Amount of Connecticut

 

T876

Taxable Estate

Rate of Tax

T877

Not over $ 2,000,000

None

T878

Over $ 2,000,000

 

T879

but not over $ 2,100,000

5. 085% of the excess over $ 0

T880

Over $ 2,100,000

$ 106,800 plus 8% of the excess

T881

but not over $ 2,600,000

over $ 2,100,000

T882

Over $ 2,600,000

$ 146,800 plus 8. 8% of the excess

T883

but not over $ 3,100,000

over $ 2,600,000

T884

Over $ 3,100,000

$ 190,800 plus 9. 6% of the excess

T885

but not over $ 3,600,000

over $ 3,100,000

T886

Over $ 3,600,000

$ 238,800 plus 10. 4% of the excess

T887

but not over $ 4,100,000

over $ 3,600,000

T888

Over $ 4,100,000

$ 290,800 plus 11. 2% of the excess

T889

but not over $ 5,100,000

over $ 4,100,000

T890

Over $ 5,100,000

$ 402,800 plus 12% of the excess

T891

but not over $ 6,100,000

over $ 5,100,000

T892

Over $ 6,100,000

$ 522,800 plus 12. 8% of the excess

T893

but not over $ 7,100,000

over $ 6,100,000

T894

Over $ 7,100,000

$ 650,800 plus 13. 6% of the excess

T895

but not over $ 8,100,000

over $ 7,100,000

T896

Over $ 8,100,000

$ 786,800 plus 14. 4% of the excess

T897

but not over $ 9,100,000

over $ 8,100,000

T898

Over $ 9,100,000

$ 930,800 plus 15. 2% of the excess

T899

but not over $ 10,100,000

over $ 9,100,000

T900

Over $ 10,100,000

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

T901

 

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:

T902

Amount of Connecticut

 

T903

Taxable Estate

Rate of Tax

T904

Not over $ 3,500,000

None

T905

Over $ 3,500,000

7. 2% of the excess

T906

but not over $ 3,600,000

over $ 3,500,000

T907

Over $ 3,600,000

$ 7,200 plus 7. 8% of the excess

T908

but not over $ 4,100,000

over $ 3,600,000

T909

Over $ 4,100,000

$ 46,200 plus 8. 4% of the excess

T910

but not over $ 5,100,000

over $ 4,100,000

T911

Over $ 5,100,000

$ 130,200 plus 9. 0% of the excess

T912

but not over $ 6,100,000

over $ 5,100,000

T913

Over $ 6,100,000

$ 220,200 plus 9. 6% of the excess

T914

but not over $ 7,100,000

over $ 6,100,000

T915

Over $ 7,100,000

$ 316,200 plus 10. 2% of the excess

T916

but not over $ 8,100,000

over $ 7,100,000

T917

Over $ 8,100,000

$ 418,200 plus 10. 8% of the excess

T918

but not over $ 9,100,000

over $ 8,100,000

T919

Over $ 9,100,000

$ 526,200 plus 11. 4% of the excess

T920

but not over $ 10,100,000

over $ 9,100,000

T921

Over $ 10,100,000

$ 640,200 plus 12% of the excess

T922

 

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:

T923

Amount of Connecticut

 

T924

Taxable Estate

Rate of Tax

T925

Not over $ 2,000,000

None

T926

Over $ 2,000,000

7. 2% of the excess

T927

but not over $ 3,600,000

over $ 2,000,000

T928

Over $ 3,600,000

$ 115,200 plus 7. 8% of the excess

T929

but not over $ 4,100,000

over $ 3,600,000

T930

Over $ 4,100,000

$ 154,200 plus 8. 4% of the excess

T931

but not over $ 5,100,000

over $ 4,100,000

T932

Over $ 5,100,000

$ 238,200 plus 9. 0% of the excess

T933

but not over $ 6,100,000

over $ 5,100,000

T934

Over $ 6,100,000

$ 328,200 plus 9. 6% of the excess

T935

but not over $ 7,100,000

over $ 6,100,000

T936

Over $ 7,100,000

$ 424,200 plus 10. 2% of the excess

T937

but not over $ 8,100,000

over $ 7,100,000

T938

Over $ 8,100,000

$ 526,200 plus 10. 8% of the excess

T939

but not over $ 9,100,000

over $ 8,100,000

T940

Over $ 9,100,000

$ 634,200 plus 11. 4% of the excess

T941

but not over $ 10,100,000

over $ 9,100,000

T942

Over $ 10,100,000

$ 748,200 plus 12% of the excess

T943

 

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:

T944

Amount of Connecticut

 

T945

Taxable Estate

Rate of Tax

T946

Not over $2,600,000

None

T947

Over $2,600,000

7.2% of the excess

T948

but not over $3,600,000

over $2,600,000

T949

Over $3,600,000

$72,000 plus 7.8% of the excess

T950

but not over $4,100,000

over $3,600,000

T951

Over $4,100,000

$111,000 plus 8.4% of the excess

T952

but not over $5,100,000

over $4,100,000

T953

Over $5,100,000

$195,000 plus 10% of the excess

T954

but not over $6,100,000

over $5,100,000

T955

Over $6,100,000

$295,000 plus 10.4% of the excess

T956

but not over $7,100,000

over $6,100,000

T957

Over $7,100,000

$399,900 plus 10.8% of the excess

T958

but not over $8,100,000

over $7,100,000

T959

Over $8,100,000

$507,000 plus 11.2% of the excess

T960

but not over $9,100,000

over $8,100,000

T961

Over $9,100,000

$619,000 plus 11.6% of the excess

T962

but not over $10,100,000

over $9,100,000

T963

Over $10,100,000

$735,000 plus 12% of the excess

T964

 

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:

T965

Amount of Connecticut

 

T966

Taxable Estate

Rate of Tax

T967

Not over $3,600,000

None

T968

Over $3,600,000

7.8% of the excess

T969

but not over $4,100,000

over $3,600,000

T970

Over $4,100,000

$39,000 plus 8.4% of the excess

T971

but not over $5,100,000

over $4,100,000

T972

Over $5,100,000

$123,000 plus 10% of the excess

T973

but not over $6,100,000

over $5,100,000

T974

Over $6,100,000

$223,000 plus 10.4% of the excess

T975

but not over $7,100,000

over $6,100,000

T976

Over $7,100,000

$327,000 plus 10.8% of the excess

T977

but not over $8,100,000

over $7,100,000

T978

Over $8,100,000

$435,000 plus 11.2% of the excess

T979

but not over $9,100,000

over $8,100,000

T980

Over $9,100,000

$547,000 plus 11.6% of the excess

T981

but not over $10,100,000

over $9,100,000

T982

Over $10,100,000

$663,000 plus 12% of the excess

T983

 

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:

T984

Amount of Connecticut

 

T985

Taxable Estate

Rate of Tax

T986

Not over the

None

T987

federal basic exclusion amount

 

T988

Over the

10% of the excess over the

T989

federal basic exclusion amount

federal basic exclusion amount

T990

but not over $6,100,000

 

T991

Over $6,100,000

10.4% of the excess over the

T992

but not over $7,100,000

federal basic exclusion amount

T993

Over $7,100,000

10.8% of the excess over the

T994

but not over $8,100,000

federal basic exclusion amount

T995

Over $8,100,000

11.2% of the excess over the

T996

but not over $9,100,000

federal basic exclusion amount

T997

Over $9,100,000

11.6% of the excess over the

T998

but not over $10,100,000

federal basic exclusion amount

T999

Over $10,100,000

12% of the excess over the

T1000

 

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. 44. 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:

T1001

Amount of Taxable Gifts

Rate of Tax

T1002

Not over $ 25,000

1%

T1003

Over $ 25,000

$ 250, plus 2% of the excess

T1004

but not over $ 50,000

over $ 25,000

T1005

Over $ 50,000

$ 750, plus 3% of the excess

T1006

but not over $ 75,000

over $ 50,000

T1007

Over $ 75,000

$ 1,500, plus 4% of the excess

T1008

but not over $ 100,000

over $ 75,000

T1009

Over $ 100,000

$ 2,500, plus 5% of the excess

T1010

but not over $ 200,000

over $ 100,000

T1011

Over $ 200,000

$ 7,500, plus 6% of the excess

T1012

 

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:

T1013

Amount of Taxable Gifts

Rate of Tax

T1014

Over $ 25,000

$ 250, plus 2% of the excess

T1015

but not over $ 50,000

over $ 25,000

T1016

Over $ 50,000

$ 750, plus 3% of the excess

T1017

but not over $ 75,000

over $ 50,000

T1018

Over $ 75,000

$ 1,500, plus 4% of the excess

T1019

but not over $ 100,000

over $ 75,000

T1020

Over $ 100,000

$ 2,500, plus 5% of the excess

T1021

but not over $ 675,000

over $ 100,000

T1022

Over $ 675,000

$ 31,250, plus 6% of the excess

T1023

 

over $ 675,000

(3) With respect to Connecticut taxable gifts, as defined in section 12-643, as amended by this act, made by a donor during a calendar year commencing on or after January 1, 2005, 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:

T1024

Amount of Taxable Gifts

Rate of Tax

T1025

Not over $ 2,000,000

None

T1026

Over $ 2,000,000

 

T1027

but not over $ 2,100,000

5. 085% of the excess over $ 0

T1028

Over $ 2,100,000

$ 106,800 plus 8% of the excess

T1029

but not over $ 2,600,000

over $ 2,100,000

T1030

Over $ 2,600,000

$ 146,800 plus 8. 8% of the excess

T1031

but not over $ 3,100,000

over $ 2,600,000

T1032

Over $ 3,100,000

$ 190,800 plus 9. 6% of the excess

T1033

but not over $ 3,600,000

over $ 3,100,000

T1034

Over $ 3,600,000

$ 238,800 plus 10. 4% of the excess

T1035

but not over $ 4,100,000

over $ 3,600,000

T1036

Over $ 4,100,000

$ 290,800 plus 11. 2% of the excess

T1037

but not over $ 5,100,000

over $ 4,100,000

T1038

Over $ 5,100,000

$ 402,800 plus 12% of the excess

T1039

but not over $ 6,100,000

over $ 5,100,000

T1040

Over $ 6,100,000

$ 522,800 plus 12. 8% of the excess

T1041

but not over $ 7,100,000

over $ 6,100,000

T1042

Over $ 7,100,000

$ 650,800 plus 13. 6% of the excess

T1043

but not over $ 8,100,000

over $ 7,100,000

T1044

Over $ 8,100,000

$ 786,800 plus 14. 4% of the excess

T1045

but not over $ 9,100,000

over $ 8,100,000

T1046

Over $ 9,100,000

$ 930,800 plus 15. 2% of the excess

T1047

but not over $ 10,100,000

over $ 9,100,000

T1048

Over $ 10,100,000

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

T1049

 

over $ 10,100,000

(4) With respect to Connecticut taxable gifts, as defined in section 12-643, as amended by this act, made by a donor during a calendar year commencing on or after January 1, 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:

T1050

Amount of Taxable Gifts

Rate of Tax

T1051

Not over $ 3,500,000

None

T1052

Over $ 3,500,000

7. 2% of the excess

T1053

but not over $ 3,600,000

over $ 3,500,000

T1054

Over $ 3,600,000

$ 7,200 plus 7. 8% of the excess

T1055

but not over $ 4,100,000

over $ 3,600,000

T1056

Over $ 4,100,000

$ 46,200 plus 8. 4% of the excess

T1057

but not over $ 5,100,000

over $ 4,100,000

T1058

Over $ 5,100,000

$ 130,200 plus 9. 0% of the excess

T1059

but not over $ 6,100,000

over $ 5,100,000

T1060

Over $ 6,100,000

$ 220,200 plus 9. 6% of the excess

T1061

but not over $ 7,100,000

over $ 6,100,000

T1062

Over $ 7,100,000

$ 316,200 plus 10. 2% of the excess

T1063

but not over $ 8,100,000

over $ 7,100,000

T1064

Over $ 8,100,000

$ 418,200 plus 10. 8% of the excess

T1065

but not over $ 9,100,000

over $ 8,100,000

T1066

Over $ 9,100,000

$ 526,200 plus 11. 4% of the excess

T1067

but not over $ 10,100,000

over $ 9,100,000

T1068

Over $ 10,100,000

$ 640,200 plus 12% of the excess

T1069

 

over $ 10,100,000

(5) With respect to Connecticut taxable gifts, as defined in section 12-643, as amended by this act, made by a donor during a calendar year commencing on or after January 1, 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:

T1070

Amount of Taxable Gifts

Rate of Tax

T1071

Not over $ 2,000,000

None

T1072

Over $ 2,000,000

7. 2% of the excess

T1073

but not over $ 3,600,000

over $ 2,000,000

T1074

Over $ 3,600,000

$ 115,200 plus 7. 8% of the excess

T1075

but not over $ 4,100,000

over $ 3,600,000

T1076

Over $ 4,100,000

$ 154,200 plus 8. 4% of the excess

T1077

but not over $ 5,100,000

over $ 4,100,000

T1078

Over $ 5,100,000

$ 238,200 plus 9. 0% of the excess

T1079

but not over $ 6,100,000

over $ 5,100,000

T1080

Over $ 6,100,000

$ 328,200 plus 9. 6% of the excess

T1081

but not over $ 7,100,000

over $ 6,100,000

T1082

Over $ 7,100,000

$ 424,200 plus 10. 2% of the excess

T1083

but not over $ 8,100,000

over $ 7,100,000

T1084

Over $ 8,100,000

$ 526,200 plus 10. 8% of the excess

T1085

but not over $ 9,100,000

over $ 8,100,000

T1086

Over $ 9,100,000

$ 634,200 plus 11. 4% of the excess

T1087

but not over $ 10,100,000

over $ 9,100,000

T1088

Over $ 10,100,000

$ 748,200 plus 12% of the excess

T1089

 

over $ 10,100,000

(6) With respect to Connecticut taxable gifts, as defined in section 12-643, as amended by this act, made by a donor during a calendar year commencing on or after January 1, 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:

T1090

Amount of Taxable Gifts

Rate of Tax

T1091

Not over $2,600,000

None

T1092

Over $2,600,000

7.2% of the excess

T1093

but not over $3,600,000

over $2,600,000

T1094

Over $3,600,000

$72,000 plus 7.8% of the excess

T1095

but not over $4,100,000

over $3,600,000

T1096

Over $4,100,000

$111,000 plus 8.4% of the excess

T1097

but not over $5,100,000

over $4,100,000

T1098

Over $5,100,000

$195,000 plus 10% of the excess

T1099

but not over $6,100,000

over $5,100,000

T1100

Over $6,100,000

$295,000 plus 10.4% of the excess

T1101

but not over $7,100,000

over $6,100,000

T1102

Over $7,100,000

$399,900 plus 10.8% of the excess

T1103

but not over $8,100,000

over $7,100,000

T1104

Over $8,100,000

$507,000 plus 11.2% of the excess

T1105

but not over $9,100,000

over $8,100,000

T1106

Over $9,100,000

$619,000 plus 11.6% of the excess

T1107

but not over $10,100,000

over $9,100,000

T1108

Over $10,100,000

$735,000 plus 12% of the excess

T1109

 

over $10,100,000

(7) With respect to Connecticut taxable gifts, as defined in section 12-643, as amended by this act, made by a donor during a calendar year commencing on or after January 1, 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:

T1110

Amount of Taxable Gifts

Rate of Tax

T1111

Not over $3,600,000

None

T1112

Over $3,600,000

7.8% of the excess

T1113

but not over $4,100,000

over $3,600,000

T1114

Over $4,100,000

$39,000 plus 8.4% of the excess

T1115

but not over $5,100,000

over $4,100,000

T1116

Over $5,100,000

$123,000 plus 10% of the excess

T1117

but not over $6,100,000

over $5,100,000

T1118

Over $6,100,000

$223,000 plus 10.4% of the excess

T1119

but not over $7,100,000

over $6,100,000

T1120

Over $7,100,000

$327,000 plus 10.8% of the excess

T1121

but not over $8,100,000

over $7,100,000

T1122

Over $8,100,000

$435,000 plus 11.2% of the excess

T1123

but not over $9,100,000

over $8,100,000

T1124

Over $9,100,000

$547,000 plus 11.6% of the excess

T1125

but not over $10,100,000

over $9,100,000

T1126

Over $10,100,000

$663,000 plus 12% of the excess

T1127

 

over $10,100,000

(8) With respect to Connecticut taxable gifts, as defined in section 12-643, as amended by this act, made by a donor during a calendar year commencing on or after January 1, 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:

T1128

Amount of Taxable Gifts

Rate of Tax

T1129

Not over the

None

T1130

federal basic exclusion amount,

 

T1131

as defined in section 12-643,

 

T1132

as amended by this act,

 

T1133

Over the

10% of the excess over the

T1134

federal basic exclusion amount

federal basic exclusion amount

T1135

but not over $6,100,000

 

T1136

Over $6,100,000

10.4% of the excess over the

T1137

but not over $7,100,000

federal basic exclusion amount

T1138

Over $7,100,000

10.8% of the excess over the

T1139

but not over $8,100,000

federal basic exclusion amount

T1140

Over $8,100,000

11.2% of the excess over the

T1141

but not over $9,100,000

federal basic exclusion amount

T1142

Over $9,100,000

11.6% of the excess over the

T1143

but not over $10,100,000

federal basic exclusion amount

T1144

Over $10,100,000

12% of the excess over the

T1145

 

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, as amended by this act, 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. 45. 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 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. 46. Section 12-202 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

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 or 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 [which] 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 [which] that is a member of an insurance holding company system, as defined in section 38a-129, 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 which for said local domestic insurance company and its affiliates, as defined in said section, do not exceed two hundred fifty million dollars.

Sec. 47. Subsection (a) of section 12-202a of the general statutes 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-192, 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. 48. 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. 49. Section 12-217jj of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):

(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. 50. 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, as amended by this act, 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, as amended by this act, 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. 51. Section 2-71x of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):

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. 52. Subsection (a) of section 12-704c of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017, 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 (1) is subject to the tax under this chapter for any taxable year, and (2) is sixty-five years of age or over or claims a dependent or dependents on such resident's return under the federal income tax for such taxable year 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. 53. 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 January 1, 2018):

(B) There shall be subtracted therefrom (i) to the extent properly includable in gross income for federal income tax purposes, any income with respect to which taxation by any state is prohibited by federal law, (ii) to the extent allowable under section 12-718, exempt dividends paid by a regulated investment company, (iii) the amount of any refund or credit for overpayment of income taxes imposed by this state, or any other state of the United States or a political subdivision thereof, or the District of Columbia, to the extent properly includable in gross income for federal income tax purposes, (iv) to the extent properly includable in gross income for federal income tax purposes and not otherwise subtracted from federal adjusted gross income pursuant to clause (x) of this subparagraph in computing Connecticut adjusted gross income, any tier 1 railroad retirement benefits, (v) to the extent any additional allowance for depreciation under Section 168(k) of the Internal Revenue Code, as provided by Section 101 of the Job Creation and Worker Assistance Act of 2002, for property placed in service after December 31, 2001, but prior to September 10, 2004, was added to federal adjusted gross income pursuant to subparagraph (A)(ix) of this subdivision in computing Connecticut adjusted gross income for a taxable year ending after December 31, 2001, twenty-five per cent of such additional allowance for depreciation in each of the four succeeding taxable years, (vi) to the extent properly includable in gross income for federal income tax purposes, any interest income from obligations issued by or on behalf of the state of Connecticut, any political subdivision thereof, or public instrumentality, state or local authority, district or similar public entity created under the laws of the state of Connecticut, (vii) to the extent properly includable in determining the net gain or loss from the sale or other disposition of capital assets for federal income tax purposes, any gain from the sale or exchange of obligations issued by or on behalf of the state of Connecticut, any political subdivision thereof, or public instrumentality, state or local authority, district or similar public entity created under the laws of the state of Connecticut, in the income year such gain was recognized, (viii) any interest on indebtedness incurred or continued to purchase or carry obligations or securities the interest on which is subject to tax under this chapter but exempt from federal income tax, to the extent that such interest on indebtedness is not deductible in determining federal adjusted gross income and is attributable to a trade or business carried on by such individual, (ix) ordinary and necessary expenses paid or incurred during the taxable year for the production or collection of income which is subject to taxation under this chapter but exempt from federal income tax, or the management, conservation or maintenance of property held for the production of such income, and the amortizable bond premium for the taxable year on any bond the interest on which is subject to tax under this chapter but exempt from federal income tax, to the extent that such expenses and premiums are not deductible in determining federal adjusted gross income and are attributable to a trade or business carried on by such individual, (x) (I) for a person who files a return under the federal income tax as an unmarried individual whose federal adjusted gross income for such taxable year is less than [fifty thousand] seventy-five thousand dollars, or as a married individual filing separately whose federal adjusted gross income for such taxable year is less than [fifty thousand] 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 [sixty thousand] 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 [sixty thousand] one hundred thousand dollars, an amount equal to the Social Security benefits includable for federal income tax purposes; and (II) for a person who files a return under the federal income tax as an unmarried individual whose federal adjusted gross income for such taxable year is [fifty thousand] seventy-five thousand dollars or more, or as a married individual filing separately whose federal adjusted gross income for such taxable year is [fifty thousand] 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 [sixty thousand] 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 [sixty thousand] 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 applicable percentage pursuant to clause (xxi) of this subparagraph, whichever is greater, 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, 2018, fourteen per cent of any pension or annuity income, (II) for the taxable year commencing January 1, 2019, twenty-eight per cent of any pension or annuity income, (III) for the taxable year commencing January 1, 2020, forty-two per cent of any pension or annuity income, (IV) for the taxable year commencing January 1, 2021, fifty-six per cent of any pension or annuity income, (V) for the taxable year commencing January 1, 2022, seventy per cent of any pension or annuity income, (VI) for the taxable year commencing January 1, 2023, eighty-four per cent of any pension or annuity income, and (VII) for the taxable year commencing January 1, 2024, any pension or annuity income.

Sec. 54. Subdivision (1) of subsection (e) of section 12-704d of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 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] 2017.

Sec. 55. Subsection (e) of section 12-704e of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017, 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. 56. Subsection (a) of section 12-264 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 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 municipal electric utility, as defined in section 12-59, and given authority to engage in business in this state pursuant to the provisions of section 16-246c, and (3) company required to register pursuant to section 16-258a shall pay a quarterly tax upon gross earnings from such operations in this state. Gross earnings from such operations under subdivisions (1) and (2) of this subsection shall include (A) all income classified as operating revenues by the Public Utilities Regulatory Authority in the uniform systems of accounts prescribed by said authority for operations within the taxable quarter and, with respect to each such company, (B) all income classified in said uniform systems of accounts as income from merchandising, jobbing and contract work, (C) income from nonutility operations, (D) revenues from lease of physical property not devoted to utility operation, and (E) receipts from the sale of residuals and other by-products obtained in connection with the production of gas, electricity or steam. Gross earnings from such operations under subdivision (3) of this subsection shall be gross income from the sales of natural gas. [, provided gross income shall not include income from the sale of natural gas to an existing combined cycle facility comprised of three gas turbines providing electric generation services, as defined in section 16-1, 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. 57. Section 16-331hh of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):

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. 58. (NEW) (Effective July 1, 2017) Notwithstanding the provisions of section 16-331cc of the general statutes, the sum of $ 3,500,000 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. 59. Subsection (a) of section 12-541 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 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. 60. Section 29-143m of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):

Any person or combination of persons who, and any club, corporation or association which, holds or promotes any boxing or mixed martial arts match or exercises any of the privileges conferred by this chapter or the regulations adopted under this chapter shall, within twenty-four hours after the determination of each boxing or mixed martial arts match, [: (1) Furnish] furnish to the commissioner a written report verified by such person or combination of persons or by the treasurer and secretary of such club, corporation or association, which report shall include a statement of the number of tickets sold for such match, the amount of gross receipts for such match and such other information as the commissioner prescribes. [; and (2) pay to the commissioner a tax of five per cent of the total receipts after federal taxes have been deducted from the paid admissions to such boxing or mixed martial arts match, which tax shall be paid into the State Treasury. ]

Sec. 61. (Effective July 1, 2017) 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. 62. Subsection (c) of section 29-11 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017, and applicable to background check services requested on or after July 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. 63. Subsection (d) of section 7-34a of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 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. 64. (NEW) (Effective July 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, as amended by this act, 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, as amended by this act, 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. 65. Subsection (e) of section 19a-491 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 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. 66. (NEW) (Effective October 1, 2017) (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 or 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. 67. 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] on June 30, 2017, shall be carried forward in the account [for the next fiscal year] and be 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 years ending June 30, 2018, and June 30, 2019.

[(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. 68. Subdivision (1) of section 12-408 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 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) At a rate of fifteen per cent with respect to each transfer of occupancy, from the total amount of rent received for such occupancy of any room or rooms in a hotel or lodging house for the first period not exceeding thirty consecutive calendar days. The commissioner shall deposit ten per cent of the amounts received by the state from the tax imposed under this subparagraph in the culture and tourism account established under section 10-395, to be used by the Department of Economic and Community Development to promote and develop tourism in the state;

(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 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) 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) 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 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;

(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. 69. Subdivision (1) of section 12-411 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 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) At a rate of fifteen per cent of the rent paid for occupancy of any room or rooms in a hotel or lodging house for the first period of not more than thirty consecutive calendar days. The commissioner shall deposit ten per cent of the amounts received by the state from the tax imposed under this subparagraph in the culture and tourism account established under section 10-395, to be used by the Department of Economic and Community Development to promote and develop tourism in the state;

(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 after July 1, 2001, such services shall be exempt from 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; and

(I) For calendar quarters ending on or after September 30, 2011, but prior to July 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.

(J) (i) 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;

(ii) 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;

(iii) 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;

(iv) 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

(v) 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. 70. (NEW) (Effective July 1, 2017) (a) For each new registration or renewal of registration of a passenger motor vehicle with the Commissioner of Motor Vehicles pursuant to subsection (a) of section 14-49 of the general statutes, the individual registering such vehicle shall pay to the commissioner a fee of ten dollars for registration for a biennial period and five dollars for registration for an annual period. Payments collected pursuant to this section shall be used by the Department of Energy and Environmental Protection for the care and maintenance of state parks and state campgrounds. The fee required by this section is in addition to any other fees prescribed by any provision of chapter 14 of the general statutes for the registration of a motor vehicle.

(b) Any individual who is sixty-five years of age or older on or after July 1, 2017, may, at the discretion of such individual, pay the fee for either a one-year or two-year period.

Sec. 71. Subsection (a) of section 23-26 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):

(a) The commissioner may (1) provide for the collection of fees for parking, admission, boat launching and other uses of state parks, forests, boat launches and other state recreational facilities, except that no fee shall be charged, on or after July 1, 2017, for parking at state parks for individuals who have paid the fee under subsection (a) of section 70 of this act, (2) establish from time to time the daily and seasonal amount thereof, (3) enter into contractual relations with other persons for the operation of concessions, (4) establish other sources of revenue to be derived from services to the general public using such parks, forests and facilities, (5) employ such assistants as may be necessary for the collection of such revenue. The commissioner shall deposit such revenue derived therefrom with the State Treasurer in the General Fund. On and after July 1, 1992, any increase in any fee or any establishment of a new fee under this section shall be by regulations adopted in accordance with the provisions of chapter 54. Not later than May 1, 2010, said commissioner shall establish the daily and seasonal amount of such parking, admission, boat launching and other use fees for residents of this state in amounts not greater than one hundred thirty-five per cent of the amounts charged for such fees by said commissioner as of April 1, 2009. Not later than May 1, 2010, said commissioner shall establish the daily and seasonal amount of such parking, admission, boat launching and other use fees for nonresidents of this state in amounts not greater than one hundred fifty per cent of the amounts charged for such fees by said commissioner as of April 1, 2009. Notwithstanding the provisions of this section, the commissioner may enter into an agreement with any municipality under which the municipality may retain fees collected by municipal officers at state boat launches when state employees are not on duty.

Sec. 72. Section 19a-527 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 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. 73. Subsection (c) of section 4-28e of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):

(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) 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 Tobacco and Health Trust 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)] (5) 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)] (6) 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. 74. (Effective July 1, 2017) 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. 75. (Effective July 1, 2017) Notwithstanding the provisions of section 4-66aa of the general statutes, no moneys shall be deposited in the community investment account for the fiscal year ending June 30, 2018, and June 30, 2019, and any such moneys shall be credited to the resources of the General Fund.

Sec. 76. Section 5 of public act 17-51 is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):

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, as amended by [this act] section 6 of public act 17-51, in each of such fiscal years shall be one dollar.

Sec. 77. (Effective July 1, 2017) Notwithstanding the provisions of section 16-245m of the general statutes, for the fiscal years ending June 30, 2018, and June 30, 2019, the sum of $ 68,000,000 shall be transferred from the Energy Conservation and Loan Management Fund and credited to the resources of the General Fund for each said fiscal year.

Sec. 78. (Effective July 1, 2017) 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. 79. (Effective July 1, 2017) 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. 80. (Effective July 1, 2017) 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 $ 26,000,000 shall be transferred from the Regional Greenhouse Gas account and credited to the resources of the General Fund for each said fiscal year.

Sec. 81. Section 13b-17 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):

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

Notwithstanding the provisions of section 13b-61, commencing on July 1, [2007] 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. 83. (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 September 1, 2017, 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. 84. Subsections (a) and (b) of section 12-217mm of the general statutes are repealed and the following is substituted in lieu thereof (Effective July 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 July 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. 85. (Effective July 1, 2017) Not later than June 30, 2018, the Comptroller may designate up to $ 40,000,000 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. 86. Section 2-33a of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

The General Assembly shall not authorize an increase in general budget expenditures for any fiscal year above the amount of general budget expenditures authorized for the previous fiscal year by a percentage which exceeds the greater of the percentage increase in personal income or the percentage increase in inflation, unless the Governor declares an emergency or the existence of extraordinary circumstances and at least three-fifths of the members of each house of the General Assembly vote to exceed such limit for the purposes of such emergency or extraordinary circumstances. Any such declaration shall specify the nature of such emergency or circumstances and may provide that such proposed additional expenditures shall not be considered general budget expenditures for the current fiscal year for the purposes of determining general budget expenditures for the ensuing fiscal year and any act of the General Assembly authorizing such expenditures may contain such provision. As used in this section, "increase in personal income" means the average of the annual increase in personal income in the state for each of the preceding five calendar years, according to the United States Bureau of Economic Analysis data; "increase in inflation" means the increase in the consumer price index for urban consumers, all items less food and energy, during the preceding [twelve-month period, according to] calendar year, calculated on a December over December basis, using United States Bureau of Labor Statistics data; and "general budget expenditures" means expenditures from appropriated funds authorized by public or special act of the General Assembly, provided (1) general budget expenditures shall not include expenditures for payment of the principal of and interest on bonds, notes or other evidences of indebtedness, expenditures pursuant to section 4-30a, [or current or increased expenditures for statutory grants to distressed municipalities, provided such grants are in effect on July 1, 1991,] and (2) expenditures for the implementation of federal mandates or court orders shall not be considered general budget expenditures for the first fiscal year in which such expenditures are authorized, but shall be considered general budget expenditures for such year for the purposes of determining general budget expenditures for the ensuing fiscal year. As used in this section, "federal mandates" means those programs or services in which the state must participate, or in which the state participated on July 1, 1991, and in which the state must meet federal entitlement and eligibility criteria in order to receive federal reimbursement, provided expenditures for program or service components which are optional under federal law or regulation shall be considered general budget expenditures.

Sec. 87. Section 3-69a of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):

(a) [(1)] For the fiscal year ending June 30, 2005, the funds received under this part, excluding the proceeds from the sale of property deposited in the Special Abandoned Property Fund in accordance with section 3-62h, shall be deposited in the General Fund.

[(2) For the fiscal year ending June 30, 2006, and each fiscal year thereafter, a portion of the funds received under this part shall, upon deposit in the General Fund, be credited to the Citizens' Election Fund established in section 9-701 as follows: (A) For the fiscal year ending June 30, 2006, seventeen million dollars, (B) for the fiscal year ending June 30, 2007, sixteen million dollars, (C) for the fiscal year ending June 30, 2008, seventeen million three hundred thousand dollars, and (D) for the fiscal year ending June 30, 2009, and each fiscal year thereafter, the amount deposited for the preceding fiscal year, adjusted in accordance with any change in the consumer price index for all urban consumers for such preceding fiscal year, as published by the United States Department of Labor, Bureau of Labor Statistics. The State Treasurer shall determine such adjusted amount not later than thirty days after the end of such preceding fiscal year. ]

(b) All costs incurred in the administration of this part, except as provided in section 3-62h and subsection (a) of this section, and all claims allowed under this part shall be paid from the General Fund.

Sec. 88. Subdivisions (2) to (14), inclusive, of subsection (a) of section 9-7b of the general statutes are repealed and the following is substituted in lieu thereof (Effective July 1, 2017):

(2) To levy a civil penalty not to exceed (A) two thousand dollars per offense against any person the commission finds to be in violation of any provision of chapter 145, part V of chapter 146, part I of chapter 147, chapter 148, section 7-9, section 9-12, subsection (a) of section 9-17, section 9-19b, 9-19e, 9-19g to 9-19k, inclusive, 9-20, 9-21, 9-23a, 9-23g, 9-23h, 9-23j to 9-23o, inclusive, 9-23r, 9-26, 9-31a, 9-32, 9-35, 9-35b, 9-35c, 9-40a, 9-42, 9-43, 9-50a, 9-56, 9-59, 9-168d, 9-170, 9-171, 9-172, 9-232i to 9-232o, inclusive, 9-404a to 9-404c, inclusive, 9-409, 9-410, 9-412, 9-436, 9-436a, 9-453e to 9-453h, inclusive, 9-453k or 9-453o, (B) two thousand dollars per offense against any town clerk, registrar of voters, an appointee or designee of a town clerk or registrar of voters, or any other election or primary official whom the commission finds to have failed to discharge a duty imposed by any provision of chapter 146 or 147, (C) two thousand dollars per offense against any person the commission finds to have (i) improperly voted in any election, primary or referendum, and (ii) not been legally qualified to vote in such election, primary or referendum, or (D) two thousand dollars per offense or twice the amount of any improper payment or contribution, whichever is greater, against any person the commission finds to be in violation of any provision of chapter 155. [or 157. ] The commission may levy a civil penalty against any person under subparagraph (A), (B), (C) or (D) of this subdivision only after giving the person an opportunity to be heard at a hearing conducted in accordance with sections 4-176e to 4-184, inclusive. In the case of failure to pay any such penalty levied pursuant to this subsection within thirty days of written notice sent by certified or registered mail to such person, the superior court for the judicial district of Hartford, on application of the commission, may issue an order requiring such person to pay the penalty imposed and such court costs, state marshal's fees and attorney's fees incurred by the commission as the court may determine. Any civil penalties paid, collected or recovered under subparagraph (D) of this subdivision for a violation of any provision of chapter 155 applying to the office of the Treasurer shall be deposited on a pro rata basis in any trust funds, as defined in section 3-13c, affected by such violation.

(3) (A) To issue an order requiring any person the commission finds to have received any contribution or payment which is prohibited by any of the provisions of chapter 155, [or 157,] after an opportunity to be heard at a hearing conducted in accordance with the provisions of sections 4-176e to 4-184, inclusive, to return such contribution or payment to the donor or payor, or to remit such contribution or payment to the state for deposit in the General Fund or the Citizens' Election Fund, whichever is deemed necessary to effectuate the purposes of chapter 155; [or 157, as the case may be; ]

(B) To issue an order when the commission finds that an intentional violation of any provision of chapter 155 [or 157] has been committed, after an opportunity to be heard at a hearing conducted in accordance with sections 4-176e to 4-184, inclusive, which order may contain one or more of the following sanctions: (i) Removal of a treasurer, deputy treasurer or solicitor; (ii) prohibition on serving as a treasurer, deputy treasurer or solicitor; and (iii) in the case of a party committee or a political committee, suspension of all political activities, including, but not limited to, the receipt of contributions and the making of expenditures, provided the commission may not order such a suspension unless the commission has previously ordered the removal of the treasurer and notifies the officers of the committee that the commission is considering such suspension;

(C) To issue an order revoking any person's eligibility to be appointed or serve as an election, primary or referendum official or unofficial checker or in any capacity at the polls on the day of an election, primary or referendum, when the commission finds such person has intentionally violated any provision of the general statutes relating to the conduct of an election, primary or referendum, after an opportunity to be heard at a hearing conducted in accordance with sections 4-176e to 4-184, inclusive;

(D) To issue an order to enforce the provisions of the Help America Vote Act, P. L. 107-252, as amended from time to time, as the commission deems appropriate;

(E) To issue an order following the commission's determination of the right of an individual to be or remain an elector when such determination is made (i) pursuant to an appeal taken to the commission from a decision of the registrars of voters or board of admission of electors under section 9-31l, or (ii) following the commission's investigation pursuant to subdivision (1) of this subsection;

(F) To issue a cease and desist order for violation of any general statute or regulation under the commission's jurisdiction and to take reasonable actions necessary to compel compliance with such statute or regulation;

[(4) To issue an order to a candidate committee that receives moneys from the Citizens' Election Fund pursuant to chapter 157, to comply with the provisions of chapter 157, after an opportunity to be heard at a hearing conducted in accordance with the provisions of sections 4-176e to 4-184, inclusive; ]

[(5)] (4) (A) To inspect or audit at any reasonable time and upon reasonable notice the accounts or records of any treasurer or principal treasurer, except as provided for in subparagraph (B) of this subdivision, as required by chapter 155 [or 157] and to audit any such election, primary or referendum held within the state; provided, (i) (I) not later than two months preceding the day of an election at which a candidate is seeking election, the commission shall complete any audit it has initiated in the absence of a complaint that involves a committee of the same candidate from a previous election, and (II) during the two-month period preceding the day of an election at which a candidate is seeking election, the commission shall not initiate an audit in the absence of a complaint that involves a committee of the same candidate from a previous election, and (ii) the commission shall not audit any caucus, as defined in subdivision (1) of section 9-372, as amended by this act. (B) When conducting an audit after an election or primary, the commission shall randomly audit not more than fifty per cent of candidate committees, which shall be selected through the process of a lottery conducted by the commission, except that the commissioner shall audit all candidate committees for candidates for a state-wide office. (C) The commission shall notify, in writing, any committee of a candidate for an office in the general election, or of any candidate who had a primary for nomination to any such office not later than May thirty-first of the year immediately following such election. In no case shall the commission audit any such candidate committee that the commission fails to provide notice to in accordance with this subparagraph;

[(6)] (5) To attempt to secure voluntary compliance, by informal methods of conference, conciliation and persuasion, with any provision of chapter 149, 151 to 153, inclusive, 155 [, 156 or 157] or 156 or any other provision of the general statutes relating to any such election, primary or referendum;

[(7)] (6) To consult with the Secretary of the State, the Chief State's Attorney or the Attorney General on any matter which the commission deems appropriate;

[(8)] (7) To refer to the Chief State's Attorney evidence bearing upon violation of any provision of chapter 149, 151 to 153, inclusive, 155 [, 156 or 157] or 156 or any other provision of the general statutes pertaining to or relating to any such election, primary or referendum;

[(9)] (8) To refer to the Attorney General evidence for injunctive relief and any other ancillary equitable relief in the circumstances of subdivision [(8)] (7) of this subsection. Nothing in this subdivision shall preclude a person who claims that he is aggrieved by a violation of any provision of chapter 152 or any other provision of the general statutes relating to referenda from pursuing injunctive and any other ancillary equitable relief directly from the Superior Court by the filing of a complaint;

[(10)] (9) To refer to the Attorney General evidence pertaining to any ruling which the commission finds to be in error made by election officials in connection with any election, primary or referendum. Those remedies and procedures available to parties claiming to be aggrieved under the provisions of sections 9-323, 9-324, as amended by this act, 9-328 and 9-329a shall apply to any complaint brought by the Attorney General as a result of the provisions of this subdivision;

[(11)] (10) To consult with the United States Department of Justice and the United States Attorney for Connecticut on any investigation pertaining to a violation of this section, section 9-12, subsection (a) of section 9-17 or section 9-19b, 9-19e, 9-19g, 9-19h, 9-19i, 9-20, 9-21, 9-23a, 9-23g, 9-23h, 9-23j to 9-23o, inclusive, 9-26, 9-31a, 9-32, 9-35, 9-35b, 9-35c, 9-40a, 9-42, 9-43, 9-50a, 9-56 or 9-59 and to refer to said department and attorney evidence bearing upon any such violation for prosecution under the provisions of the National Voter Registration Act of 1993, P. L. 103-31, as amended from time to time;

[(12)] (11) To inspect reports filed with town clerks pursuant to chapter 155 and refer to the Chief State's Attorney evidence bearing upon any violation of law therein if such violation was committed knowingly and wilfully;

[(13)] (12) To intervene in any action brought pursuant to the provisions of sections 9-323, 9-324, as amended by this act, 9-328 and 9-329a upon application to the court in which such action is brought when in the opinion of the court it is necessary to preserve evidence of possible criminal violation of the election laws;

[(14)] (13) To adopt and publish regulations pursuant to chapter 54 to carry out the provisions of section 9-7a, this section, and [chapters 155 and 157] chapter 155; to issue upon request and publish advisory opinions in the Connecticut Law Journal upon the requirements of [chapters 155 and 157] chapter 155, and to make recommendations to the General Assembly concerning suggested revisions of the election laws;

Sec. 89. Section 9-324 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):

Any elector or candidate who claims that such elector or candidate is aggrieved by any ruling of any election official in connection with any election for Governor, Lieutenant Governor, Secretary of the State, State Treasurer, Attorney General, State Comptroller or judge of probate, held in such elector's or candidate's town, or that there has been a mistake in the count of the votes cast at such election for candidates for said offices or any of them, at any voting district in such elector's or candidate's town [,] or any candidate for such an office who claims that such candidate is aggrieved by a violation of any provision of section 9-355, 9-357 to 9-361, inclusive, 9-364, 9-364a or 9-365 in the casting of absentee ballots at such election [or any candidate for the office of Governor, Lieutenant Governor, Secretary of the State, State Treasurer, Attorney General or State Comptroller, who claims that such candidate is aggrieved by a violation of any provision of sections 9-700 to 9-716, inclusive,] may bring such elector's or candidate's complaint to any judge of the Superior Court, in which such elector or candidate shall set out the claimed errors of such election official, the claimed errors in the count or the claimed violations of said sections. In any action brought pursuant to the provisions of this section, the complainant shall send a copy of the complaint by first-class mail, or deliver a copy of the complaint by hand, to the State Elections Enforcement Commission. If such complaint is made prior to such election, such judge shall proceed expeditiously to render judgment on the complaint and shall cause notice of the hearing to be given to the Secretary of the State and the State Elections Enforcement Commission. If such complaint is made subsequent to the election, it shall be brought not later than fourteen days after the election or, if such complaint is brought in response to the manual tabulation of paper ballots authorized pursuant to section 9-320f, such complaint shall be brought not later than seven days after the close of any such manual tabulation and, in either such circumstance, such judge shall forthwith order a hearing to be had upon such complaint, upon a day not more than five nor less than three days from the making of such order, and shall cause notice of not less than three nor more than five days to be given to any candidate or candidates whose election may be affected by the decision upon such hearing, to such election official, the Secretary of the State, the State Elections Enforcement Commission and to any other party or parties whom such judge deems proper parties thereto, of the time and place for the hearing upon such complaint. Such judge shall, on the day fixed for such hearing and without unnecessary delay, proceed to hear the parties. If sufficient reason is shown, such judge may order any voting tabulators to be unlocked or any ballot boxes to be opened and a recount of the votes cast, including absentee ballots, to be made. Such judge shall thereupon, in case such judge finds any error in the rulings of the election official, any mistake in the count of the votes or any violation of said sections, certify the result of such judge's finding or decision to the Secretary of the State before the fifteenth day of the next succeeding December. Such judge may order a new election or a change in the existing election schedule. Such certificate of such judge of such judge's finding or decision shall be final and conclusive upon all questions relating to errors in the rulings of such election officials, to the correctness of such count, and, for the purposes of this section only, such claimed violations, and shall operate to correct the returns of the moderators or presiding officers, so as to conform to such finding or decision, unless the same is appealed from as provided in section 9-325.

Sec. 90. Section 9-372 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):

The following terms, as used in this chapter [, chapter 157] and sections 9-51 to 9-67, inclusive, 9-169e, 9-217, 9-236 and 9-361, shall have the following meanings:

(1) "Caucus" means any meeting, at a designated hour and place, or at designated hours and places, of the enrolled members of a political party within a municipality or political subdivision thereof for the purpose of selecting party-endorsed candidates for a primary to be held by such party or for the purpose of transacting other business of such party;

(2) "Convention" means a meeting of delegates of a political party held for the purpose of designating the candidate or candidates to be endorsed by such party in a primary of such party for state or district office or for the purpose of transacting other business of such party;

(3) "District" means any geographic portion of the state which crosses the boundary or boundaries between two or more towns;

(4) "District office" means an elective office for which only the electors in a district, as defined in subdivision (3) of this section, may vote;

(5) "Major party" means (A) a political party or organization whose candidate for Governor at the last-preceding election for Governor received, under the designation of that political party or organization, at least twenty per cent of the whole number of votes cast for all candidates for Governor, or (B) a political party having, at the last-preceding election for Governor, a number of enrolled members on the active registry list equal to at least twenty per cent of the total number of enrolled members of all political parties on the active registry list in the state;

(6) "Minor party" means a political party or organization which is not a major party and whose candidate for the office in question received at the last-preceding regular election for such office, under the designation of that political party or organization, at least one per cent of the whole number of votes cast for all candidates for such office at such election;

(7) "Municipal office" means an elective office for which only the electors of a single town, city, borough, or political subdivision, as defined in subdivision (10) of this section, may vote, including the office of justice of the peace;

(8) "Party designation committee" means an organization, composed of at least twenty-five members who are electors, which has, on or after November 4, 1981, reserved a party designation with the Secretary of the State pursuant to the provisions of this chapter;

(9) "Party-endorsed candidate" means (A) in the case of a candidate for state or district office, a person endorsed by the convention of a political party as a candidate in a primary to be held by such party, and (B) in the case of a candidate for municipal office or for member of a town committee, a person endorsed by the town committee, caucus or convention, as the case may be, of a political party as a candidate in a primary to be held by such party;

(10) "Political subdivision" means any voting district or combination of voting districts constituting a part of a municipality;

(11) "Primary" means a meeting of the enrolled members of a political party and, when applicable under section 9-431, unaffiliated electors, held during consecutive hours at which such members or electors may, without assembling at the same hour, vote by secret ballot for candidates for nomination to office or for town committee members;

(12) "Registrar" means the registrar of voters in a municipality who is enrolled with the political party holding a primary and, in each municipality where there are different registrars for different voting districts, means the registrar so enrolled in the voting district in which, at the last-preceding regular election, the presiding officer for the purpose of declaring the result of the vote of the whole municipality was moderator;

(13) "Slate" means a group of candidates for nomination by a political party to the office of justice of the peace of a town, which group numbers at least a bare majority of the number of justices of the peace to be nominated by such party for such town;

(14) "State office" means any office for which all the electors of the state may vote and includes the office of Governor, Lieutenant Governor, Secretary, Treasurer, Comptroller, Attorney General and senator in Congress, but does not include the office of elector of President and Vice-President of the United States;

(15) "Votes cast for the same office at the last-preceding election" or "votes cast for all candidates for such office at the last-preceding election" means, in the case of multiple openings for the same office, the total number of electors checked as having voted at the last-preceding election at which such office appeared on the ballot.

Sec. 91. Section 9-601 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):

As used in this chapter: [and chapter 157: ]

(1) "Committee" means a party committee, political committee or a candidate committee organized, as the case may be, for a single primary, election or referendum, or for ongoing political activities, to aid or promote the success or defeat of any political party, any one or more candidates for public office or the position of town committee member or any referendum question.

(2) "Party committee" means a state central committee or a town committee. "Party committee" does not mean a party-affiliated or district, ward or borough committee which receives all of its funds from the state central committee of its party or from a single town committee with the same party affiliation. Any such committee so funded shall be construed to be a part of its state central or town committee for purposes of this chapter. [and chapter 157. ]

(3) "Political committee" means (A) a committee organized by a business entity or organization, (B) persons other than individuals, or two or more individuals organized or acting jointly conducting their activities in or outside the state, (C) an exploratory committee, (D) a committee established by or on behalf of a slate of candidates in a primary for the office of justice of the peace, but does not mean a candidate committee or a party committee, (E) a legislative caucus committee, or (F) a legislative leadership committee.

(4) "Candidate committee" means any committee designated by a single candidate, or established with the consent, authorization or cooperation of a candidate, for the purpose of a single primary or election and to aid or promote such candidate's candidacy alone for a particular public office or the position of town committee member, but does not mean a political committee or a party committee. [For purposes of this chapter, "candidate committee" includes candidate committees for participating and nonparticipating candidates, unless the context of a provision clearly indicates otherwise. ]

(5) "Exploratory committee" means a committee established by a candidate for a single primary or election (A) to determine whether to seek nomination or election to (i) the General Assembly, (ii) a state office, as defined in subsection (e) of section 9-610, or (iii) any other public office, and (B) if applicable, to aid or promote such candidate's candidacy for nomination to the General Assembly or any such state office.

(6) "National committee" means the organization which according to the bylaws of a political party is responsible for the day-to-day operation of the party at the national level.

(7) "Organization" means all labor organizations, (A) as defined in the Labor-Management Reporting and Disclosure Act of 1959, as from time to time amended, or (B) as defined in subdivision (9) of section 31-101, employee organizations as defined in subsection (d) of section 5-270 and subdivision (6) of section 7-467, bargaining representative organizations for teachers, any local, state or national organization, to which a labor organization pays membership or per capita fees, based upon its affiliation or membership, and trade or professional associations which receive their funds exclusively from membership dues, whether organized in or outside of this state, but does not mean a candidate committee, party committee or a political committee.

(8) "Business entity" means the following, whether organized in or outside of this state: Stock corporations, banks, insurance companies, business associations, bankers associations, insurance associations, trade or professional associations which receive funds from membership dues and other sources, partnerships, joint ventures, private foundations, as defined in Section 509 of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended; trusts or estates; corporations organized under sections 38a-175 to 38a-192, inclusive, 38a-199 to 38a-209, inclusive, and 38a-214 to 38a-225, inclusive, and chapters 594 to 597, inclusive; cooperatives, and any other association, organization or entity which is engaged in the operation of a business or profit-making activity; but does not include professional service corporations organized under chapter 594a and owned by a single individual, nonstock corporations which are not engaged in business or profit-making activity, organizations, as defined in subdivision (7) of this section, candidate committees, party committees and political committees as defined in this section. For purposes of this chapter, corporations which are component members of a controlled group of corporations, as those terms are defined in Section 1563 of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended, shall be deemed to be one corporation.

(9) "Individual" means a human being, a sole proprietorship, or a professional service corporation organized under chapter 594a and owned by a single human being.

(10) "Person" means an individual, committee, firm, partnership, organization, association, syndicate, company trust, corporation, limited liability company or any other legal entity of any kind but does not mean the state or any political or administrative subdivision of the state.

(11) "Candidate" means an individual who seeks nomination for election or election to public office whether or not such individual is elected, and for the purposes of this chapter, [and chapter 157,] an individual shall be deemed to seek nomination for election or election if such individual has (A) been endorsed by a party or become eligible for a position on the ballot at an election or primary, or (B) solicited or received contributions, other than for a party committee, made expenditures or given such individual's consent to any other person, other than a party committee, to solicit or receive contributions or make expenditures with the intent to bring about such individual's nomination for election or election to any such office. "Candidate" also means a slate of candidates which is to appear on the ballot in a primary for the office of justice of the peace. For the purposes of sections 9-600 to 9-610, inclusive, as amended by this act, and section 9-621, as amended by this act, "candidate" also means an individual who is a candidate in a primary for town committee members.

(12) "Treasurer" means the individual appointed by a candidate or by the chairperson of a party committee or a political committee to receive and disburse funds on behalf of the candidate or committee.

(13) "Deputy treasurer" means the individual appointed by the candidate or by the chairperson of a committee to serve in the capacity of the treasurer if the treasurer is unable to perform the treasurer's duties.

(14) "Solicitor" means an individual appointed by a treasurer of a committee to receive, but not to disburse, funds on behalf of the committee.

(15) "Referendum question" means a question to be voted upon at any election or referendum, including a proposed constitutional amendment.

(16) "Lobbyist" means a lobbyist, as defined in section 1-91, and "communicator lobbyist" means a communicator lobbyist, as defined in section 1-91, and "client lobbyist" means a client lobbyist, as defined in section 1-91.

(17) "Business with which he is associated" means any business in which the contributor is a director, officer, owner, limited or general partner or holder of stock constituting five per cent or more of the total outstanding stock of any class. Officer refers only to the president, executive or senior vice-president or treasurer of such business.

(18) "Agent" means a person authorized to act for or in place of another.

(19) "Entity" means the following, whether organized in this or any other state: An organization, corporation, whether for-profit or not-for-profit, cooperative association, limited partnership, professional association, limited liability company and limited liability partnership. "Entity" includes any tax-exempt organization under Section 501(c) of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as amended from time to time, and any tax-exempt political organization organized under Section 527 of said code.

(20) "Federal account" means a depository account that is subject to the disclosure and contribution limits provided under the Federal Election Campaign Act of 1971, as amended from time to time.

(21) "Public funds" means funds belonging to, or under the control of, the state or a political subdivision of the state.

(22) "Legislative caucus committee" means a committee established under subdivision (2) of subsection (e) of section 9-605 by the majority of the members of a political party who are also state representatives or state senators.

(23) "Legislative leadership committee" means a committee established under subdivision (3) of subsection (e) of section 9-605 by a leader of the General Assembly.

(24) "Immediate family" means the spouse or a dependent child of an individual.

(25) "Organization expenditure" means an expenditure by a party committee, legislative caucus committee or legislative leadership committee for the benefit of a candidate or candidate committee for:

(A) The preparation, display or mailing or other distribution of a party candidate listing. As used in this subparagraph, "party candidate listing" means any communication that meets the following criteria: (i) The communication lists the name or names of candidates for election to public office, (ii) the communication is distributed through public advertising such as broadcast stations, cable television, newspapers or similar media, or through direct mail, telephone, electronic mail, publicly accessible sites on the Internet or personal delivery, and (iii) the communication is made to promote the success or defeat of any candidate or slate of candidates seeking the nomination for election, or election or for the purpose of aiding or promoting the success or defeat of any referendum question or the success or defeat of any political party, provided such communication is not a solicitation for or on behalf of a candidate committee;

(B) A document in printed or electronic form, including a party platform, an electronic page providing merchant account services to be used by a candidate for the collection of on-line contributions, a copy of an issue paper, information pertaining to the requirements of this title, a list of registered voters and voter identification information, which document is created or maintained by a party committee, legislative caucus committee or legislative leadership committee for the general purposes of party or caucus building and is provided (i) to a candidate who is a member of the party that has established such party committee, or (ii) to a candidate who is a member of the party of the caucus or leader who has established such legislative caucus committee or legislative leadership committee, whichever is applicable;

(C) A campaign event at which a candidate or candidates are present; or

(D) The retention of the services of an advisor to provide assistance relating to campaign organization, financing, accounting, strategy, law or media.

(26) "Solicit" means (A) requesting that a contribution be made, (B) participating in any fundraising activities for a candidate committee, exploratory committee, political committee or party committee, including, but not limited to, forwarding tickets to potential contributors, receiving contributions for transmission to any such committee, serving on the committee that is hosting a fundraising event, introducing the candidate or making other public remarks at a fundraising event, being honored or otherwise recognized at a fundraising event, or bundling contributions, (C) serving as chairperson, treasurer or deputy treasurer of any such committee, or (D) establishing a political committee for the sole purpose of soliciting or receiving contributions for any committee. "Solicit" does not include (i) making a contribution that is otherwise permitted under this chapter, (ii) informing any person of a position taken by a candidate for public office or a public official, (iii) notifying the person of any activities of, or contact information for, any candidate for public office, (iv) serving as a member in any party committee or as an officer of such committee that is not otherwise prohibited in this subdivision, or (v) mere attendance at a fundraiser.

(27) "Bundle" means the forwarding of five or more contributions to a single committee by a communicator lobbyist, an agent of such lobbyist, or a member of the immediate family of such lobbyist, or raising contributions for a committee at a fundraising affair held by, sponsored by, or hosted by a communicator lobbyist or an agent of such lobbyist, or a member of the immediate family of such lobbyist.

(28) "Slate committee" means a political committee formed by two or more candidates for nomination or election to any municipal office in the same town, city or borough, or in a primary for the office of justice of the peace or the position of town committee member, whenever such political committee will serve as the sole funding vehicle for the candidates' campaigns.

(29) (A) "Covered transfer" means any donation, transfer or payment of funds by a person to another person if the person receiving the donation, transfer or payment makes independent expenditures or transfers funds to another person who makes independent expenditures.

(B) The term "covered transfer" does not include:

(i) A donation, transfer or payment made by a person in the ordinary course of any trade or business;

(ii) A donation, transfer or payment made by a person, if the person making the donation, transfer or payment prohibited the use of such donation, transfer or payment for an independent expenditure or a covered transfer and the recipient of the donation, transfer or payment agreed to follow the prohibition and deposited the donation, transfer or payment in an account which is segregated from any account used to make independent expenditures or covered transfers;

(iii) Dues, fees or assessments that are transferred between affiliated entities and paid by individuals on a regular, periodic basis in accordance with a per-individual calculation that is made on a regular basis;

(iv) For purposes of this subdivision, "affiliated" means (I) the governing instrument of the entity requires it to be bound by decisions of the other entity; (II) the governing board of the entity includes persons who are specifically designated representatives of the other entity or who are members of the governing board, officers, or paid executive staff members of the other entity, or whose service on the governing board is contingent upon the approval of the other entity; or (III) the entity is chartered by the other entity. "Affiliated" includes entities that are an affiliate of the other entity or where both of the entities are an affiliate of the same entity.

(30) "Party building activity" includes, but is not limited to, any political meeting, conference, convention, and other event, attendance or involvement at which promotes or advances the interests of a party at a local, state or national level, and any associated expenses, including travel, lodging, and any admission fees or other costs, whether or not any such meeting, conference, convention, or other event is sponsored by the party.

(31) "Social media" means an electronic medium where users may create and view user-generated content, such as uploaded or downloaded videos or still photographs, blogs, video blogs, podcasts or instant messages.

(32) "General election campaign" means (A) in the case of a candidate nominated at a primary, the period beginning on the day following the primary and ending on the date the treasurer files the final statement for such campaign pursuant to section 9-608, as amended by this act, or (B) in the case of a candidate nominated without a primary, the period beginning on the day following the day on which the candidate is nominated and ending on the date the treasurer files the final statement for such campaign pursuant to section 9-608, as amended by this act.

(33) "Primary campaign" means the period beginning on the day following the close of (A) a convention held pursuant to section 9-382 for the purposes of endorsing a candidate for nomination to the office of Governor, Lieutenant Governor, Attorney General, State Comptroller, State Treasurer or Secretary of the State or the district office of state senator or state representative, or (B) a caucus, convention or town committee meeting held pursuant to section 9-390 for the purpose of endorsing a candidate for the municipal office of state senator or state representative, whichever is applicable, and ending on the day of a primary held for the purpose of nominating a candidate to such office.

Sec. 92. Subsections (a) and (b) of section 9-601a of the general statutes are repealed and the following is substituted in lieu thereof (Effective July 1, 2017):

(a) As used in this chapter, [and chapter 157,] "contribution" means:

(1) Any gift, subscription, loan, advance, payment or deposit of money or anything of value, made to promote the success or defeat of any candidate seeking the nomination for election, or election or for the purpose of aiding or promoting the success or defeat of any referendum question or the success or defeat of any political party;

(2) A written contract, promise or agreement to make a contribution for any such purpose;

(3) The payment by any person, other than a candidate or treasurer, of compensation for the personal services of any other person which are rendered without charge to a committee or candidate for any such purpose;

(4) An expenditure that is not an independent expenditure; or

(5) Funds received by a committee which are transferred from another committee or other source for any such purpose.

(b) As used in this chapter, [and chapter 157,] "contribution" does not mean:

(1) A loan of money made in the ordinary course of business by a national or state bank;

(2) Any communication made by a corporation, organization or association solely to its members, owners, stockholders, executive or administrative personnel, or their families;

(3) Nonpartisan voter registration and get-out-the-vote campaigns by any corporation, organization or association aimed at its members, owners, stockholders, executive or administrative personnel, or their families;

(4) Uncompensated services provided by individuals volunteering their time on behalf of a party committee, political committee, slate committee or candidate committee, including any services provided for the benefit of [nonparticipating and participating candidates under the Citizens' Election Program] any candidate and any unreimbursed travel expenses made by an individual who volunteers the individual's personal services to any such committee. For purposes of this subdivision, an individual is a volunteer if such individual is not receiving compensation for such services regardless of whether such individual received compensation in the past or may receive compensation for similar services that may be performed in the future;

(5) The use of real or personal property, a portion or all of the cost of invitations and the cost of food or beverages, voluntarily provided by an individual to a candidate [, including a nonparticipating or participating candidate under the Citizens' Election Program,] or to a party, political or slate committee, in rendering voluntary personal services at the individual's residential premises or a community room in the individual's residence facility, to the extent that the cumulative value of the invitations, food or beverages provided by an individual on behalf of any candidate or committee does not exceed four hundred dollars with respect to any single event or does not exceed eight hundred dollars for any such event hosted by two or more individuals, provided at least one such individual owns or resides at the residential premises, and further provided the cumulative value of the invitations, food or beverages provided by an individual on behalf of any such candidate or committee does not exceed eight hundred dollars with respect to a calendar year or single election, as the case may be;

(6) The sale of food or beverage for use by a party, political, slate or candidate committee [, including those for a participating or nonparticipating candidate,] at a discount, if the charge is not less than the cost to the vendor, to the extent that the cumulative value of the discount given to or on behalf of any single candidate committee does not exceed four hundred dollars with respect to any single primary or election, or to or on behalf of any party, political or slate committee, does not exceed six hundred dollars in a calendar year;

(7) The display of a lawn sign by a human being or on real property;

(8) The payment, by a party committee or slate committee of the costs of preparation, display, mailing or other distribution incurred by the committee or individual with respect to any printed slate card, sample ballot or other printed list containing the names of three or more candidates;

(9) The donation of any item of personal property by an individual to a committee for a fund-raising affair, including a tag sale or auction, or the purchase by an individual of any such item at such an affair, to the extent that the cumulative value donated or purchased does not exceed one hundred dollars;

(10) (A) The purchase of advertising space which clearly identifies the purchaser, in a program for a fund-raising affair sponsored by the candidate committee of a candidate for an office of a municipality, provided the cumulative purchase of such space does not exceed two hundred fifty dollars from any single such candidate or the candidate's committee with respect to any single election campaign if the purchaser is a business entity or fifty dollars for purchases by any other person;

(B) The purchase of advertising space which clearly identifies the purchaser, in a program for a fund-raising affair or on signs at a fund-raising affair sponsored by a party committee or a political committee, other than an exploratory committee, provided the cumulative purchase of such space does not exceed two hundred fifty dollars from any single party committee or a political committee, other than an exploratory committee, in any calendar year if the purchaser is a business entity or fifty dollars for purchases by any other person. Notwithstanding the provisions of this subparagraph, the following may not purchase advertising space in a program for a fund-raising affair or on signs at a fund-raising affair sponsored by a party committee or a political committee, other than an exploratory committee: (i) A communicator lobbyist, (ii) a member of the immediate family of a communicator lobbyist, (iii) a state contractor, (iv) a prospective state contractor, or (v) a principal of a state contractor or prospective state contractor. As used in this subparagraph, "state contractor", "prospective state contractor" and "principal of a state contractor or prospective state contractor" have the same meanings as provided in subsection (f) of section 9-612;

(11) The payment of money by a candidate to the candidate's candidate committee; [, provided the committee is for a nonparticipating candidate; ]

(12) The donation of goods or services by a business entity to a committee for a fund-raising affair, including a tag sale or auction, to the extent that the cumulative value donated does not exceed two hundred dollars;

(13) The advance of a security deposit by an individual to a telephone company, as defined in section 16-1, for telecommunications service for a committee or to another utility company, such as an electric distribution company, provided the security deposit is refunded to the individual;

(14) The provision of facilities, equipment, technical and managerial support, and broadcast time by a community antenna television company, as defined in section 16-1, for community access programming pursuant to section 16-331a, unless (A) the major purpose of providing such facilities, equipment, support and time is to influence the nomination or election of a candidate, or (B) such facilities, equipment, support and time are provided on behalf of a political party;

(15) The sale of food or beverage by a town committee to an individual at a town fair, county fair, local festival or similar mass gathering held within the state, to the extent that the cumulative payment made by any one individual for such items does not exceed fifty dollars;

(16) An organization expenditure by a party committee, legislative caucus committee or legislative leadership committee;

(17) The donation of food or beverage by an individual for consumption at a slate, candidate, political committee or party committee meeting, event or activity that is not a fund-raising affair to the extent that the cumulative value of the food or beverages donated by an individual for a single meeting or event does not exceed fifty dollars;

(18) The value associated with the de minimis activity on behalf of a party committee, political committee, slate committee or candidate committee, including for activities including, but not limited to, (A) the creation of electronic or written communications or digital photos or video as part of an electronic file created on a voluntary basis without compensation, including, but not limited to, the creation and ongoing content development and delivery of social media on the Internet or telephone, including, but not limited to, the sending or receiving of electronic mail or messages, (B) the posting or display of a candidate's name or group of candidates' names at a town fair, county fair, local festival or similar mass gathering by a party committee, (C) the use of personal property or a service that is customarily attendant to the occupancy of a residential dwelling, or the donation of an item or items of personal property that are customarily used for campaign purposes, by an individual, to a candidate committee, provided the cumulative fair market value of such use of personal property or service or items of personal property does not exceed one hundred dollars in the aggregate for any single election or calendar year, as the case may be;

(19) The use of offices, telephones, computers and similar equipment provided by a party committee, legislative caucus committee or legislative leadership committee that serve as headquarters for or are used by such party committee, legislative caucus committee or legislative leadership committee;

(20) A communication, as described in subdivision (7) of subsection (b) of section 9-601b, as amended by this act;

(21) An independent expenditure, as defined in section 9-601c, as amended by this act;

(22) A communication containing an endorsement on behalf of a candidate for nomination or election to the office of Governor, Lieutenant Governor, Secretary of the State, State Treasurer, State Comptroller, Attorney General, state senator or state representative, from a candidate for the office of Governor, Lieutenant Governor, Secretary of the State, State Treasurer, State Comptroller, Attorney General, state senator or state representative, provided the candidate (A) making the endorsement is unopposed at the time of the communication, and (B) being endorsed paid for such communication;

(23) A communication that is sent by mail to addresses in the district for which a candidate being endorsed by another candidate pursuant to this subdivision is seeking nomination or election to the office of state senator or state representative, containing an endorsement on behalf of such candidate for such nomination or election from a candidate for the office of state senator or state representative, provided the candidate (A) making the endorsement is not seeking election to the office of state senator or state representative for a district that contains any geographical area shared by the district for the office to which the endorsed candidate is seeking nomination or election, and (B) being endorsed paid for such communication; or

(24) Campaign training events provided to multiple individuals by a legislative caucus committee and any associated materials, provided the cumulative value of such events and materials does not exceed six thousand dollars in the aggregate for a calendar year.

Sec. 93. Subsections (a) and (b) of section 9-601b of the general statutes are repealed and the following is substituted in lieu thereof (Effective July 1, 2017):

(a) As used in this chapter, [and chapter 157, the term] "expenditure" means:

(1) Any purchase, payment, distribution, loan, advance, deposit or gift of money or anything of value, when made to promote the success or defeat of any candidate seeking the nomination for election, or election, of any person or for the purpose of aiding or promoting the success or defeat of any referendum question or the success or defeat of any political party;

(2) Any communication that (A) refers to one or more clearly identified candidates, and (B) is broadcast by radio, television, other than on a public access channel, or by satellite communication or via the Internet, or as a paid-for telephone communication, or appears in a newspaper, magazine or on a billboard, or is sent by mail; or

(3) The transfer of funds by a committee to another committee.

(b) [The term] As used in this chapter, "expenditure" does not mean:

(1) A loan of money, made in the ordinary course of business, by a state or national bank;

(2) A communication made by any corporation, organization or association solely to its members, owners, stockholders, executive or administrative personnel, or their families;

(3) Nonpartisan voter registration and get-out-the-vote campaigns by any corporation, organization or association aimed at its members, owners, stockholders, executive or administrative personnel, or their families;

(4) Uncompensated services provided by individuals volunteering their time on behalf of a party committee, political committee, slate committee or candidate committee, including any services provided for the benefit of [nonparticipating and participating candidates under the Citizens' Election Program] any candidate and any unreimbursed travel expenses made by an individual who volunteers the individual's personal services to any such committee. For purposes of this subdivision, an individual is a volunteer if such individual is not receiving compensation for such services regardless of whether such individual received compensation in the past or may receive compensation for similar services that may be performed in the future;

(5) Any news story, commentary or editorial distributed through the facilities of any broadcasting station, newspaper, magazine or other periodical, unless such facilities are owned or controlled by any political party, committee or candidate;

(6) The use of real or personal property, a portion or all of the cost of invitations and the cost of food or beverages, voluntarily provided by an individual to a candidate [, including a nonparticipating or participating candidate under the Citizens' Election Program,] or to a party, political or slate committee, in rendering voluntary personal services at the individual's residential premises or a community room in the individual's residence facility, to the extent that the cumulative value of the invitations, food or beverages provided by an individual on behalf of any candidate or committee does not exceed four hundred dollars with respect to any single event or does not exceed eight hundred dollars for any such event hosted by two or more individuals, provided at least one such individual owns or resides at the residential premises, and further provided the cumulative value of the invitations, food or beverages provided by an individual on behalf of any such candidate or committee does not exceed eight hundred dollars with respect to a calendar year or single election, as the case may be;

(7) A communication described in subdivision (2) of subsection (a) of this section that includes speech or expression made (A) prior to the ninety-day period preceding the date of a primary or an election at which the clearly identified candidate or candidates are seeking nomination to public office or position, that is made for the purpose of influencing any legislative or administrative action, as defined in section 1-91, or executive action, or (B) during a legislative session for the purpose of influencing legislative action;

(8) An organization expenditure by a party committee, legislative caucus committee or legislative leadership committee;

(9) A commercial advertisement that refers to an owner, director or officer of a business entity who is also a candidate and that had previously been broadcast or appeared when the owner, director or officer was not a candidate;

(10) A communication containing an endorsement on behalf of a candidate for nomination or election to the office of Governor, Lieutenant Governor, Secretary of the State, State Treasurer, State Comptroller, Attorney General, state senator or state representative, from a candidate for the office of Governor, Lieutenant Governor, Secretary of the State, State Treasurer, State Comptroller, Attorney General, state senator or state representative, shall not be an expenditure attributable to the endorsing candidate, if the candidate making the endorsement is unopposed at the time of the communication;

(11) A communication that is sent by mail to addresses in the district for which a candidate being endorsed by another candidate pursuant to the provisions of this subdivision is seeking nomination or election to the office of state senator or state representative, containing an endorsement on behalf of such candidate for such nomination or election, from a candidate for the office of state senator or state representative, shall not be an expenditure attributable to the endorsing candidate, if the candidate making the endorsement is not seeking election to the office of state senator or state representative for a district that contains any geographical area shared by the district for the office to which the endorsed candidate is seeking nomination or election;

(12) Campaign training events provided to multiple individuals by a legislative caucus committee and any associated materials, provided the cumulative value of such events and materials does not exceed six thousand dollars in the aggregate for a calendar year;

(13) A lawful communication by any charitable organization which is a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended;

(14) The use of offices, telephones, computers and similar equipment provided by a party committee, legislative caucus committee or legislative leadership committee that serve as headquarters for or are used by such party committee, legislative caucus committee or legislative leadership committee; or

(15) An expense or expenses incurred by a human being acting alone in an amount that is two hundred dollars or less, in the aggregate, that benefits a candidate for a single election.

Sec. 94. Subsection (a) of section 9-601c of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):

(a) As used in this chapter, [and chapter 157, the term] "independent expenditure" means an expenditure, as defined in section 9-601b, as amended by this act, that is made without the consent, coordination, or consultation of, a candidate or agent of the candidate, candidate committee, political committee or party committee.

Sec. 95. Subsection (b) of section 9-601d of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):

(b) Any person who makes or obligates to make an independent expenditure or expenditures in an election or primary for the office of Governor, Lieutenant Governor, Secretary of the State, State Treasurer, State Comptroller, Attorney General, state senator or state representative, which exceed one thousand dollars, in the aggregate, during a primary campaign or a general election campaign, as defined in section [9-700] 9-601, as amended by this act, shall file, electronically, a long-form and a short-form report of such independent expenditure or expenditures with the State Elections Enforcement Commission pursuant to subsections (c) and (d) of this section. The person that makes or obligates to make such independent expenditure or expenditures shall file such reports not later than twenty-four hours after (1) making any such payment, or (2) obligating to make any such payment, with respect to the primary or election. If any such person makes or incurs a subsequent independent expenditure, such person shall report such expenditure pursuant to subsection (d) of this section. Such reports shall be filed under penalty of false statement.

Sec. 96. Subdivision (1) of subsection (g) of section 9-601d of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):

(g) (1) A person may, unless otherwise restricted or prohibited by law, including, but not limited to, any provision of this chapter, [or chapter 157,] establish a dedicated independent expenditure account, for the purpose of engaging in independent expenditures, that is segregated from all other accounts controlled by such person. Such dedicated independent expenditure account may receive covered transfers directly from persons other than the person establishing the dedicated account and may not receive transfers from another account controlled by the person establishing the dedicated account, except as provided in subdivision (2) of this subsection. If an independent expenditure is made from such segregated account, any report required pursuant to this section or disclaimer required pursuant to section 9-621 may include only those persons who made covered transfers directly to the dedicated independent expenditure account.

Sec. 97. Subsection (b) of section 9-605 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):

(b) The registration statement shall include: (1) The name and address of the committee; (2) a statement of the purpose of the committee; (3) the name and address of its treasurer, and deputy treasurer if applicable; (4) the name, address and position of its chairman, and other principal officers if applicable; (5) the name and address of the depository institution for its funds; (6) the name of each person, other than an individual, that is a member of the committee; (7) the name and party affiliation of each candidate whom the committee is supporting and the office or position sought by each candidate; (8) if the committee is supporting the entire ticket of any party, a statement to that effect and the name of the party; (9) if the committee is supporting or opposing any referendum question, a brief statement identifying the substance of the question; (10) if the committee is established by a business entity or organization, the name of the entity or organization; (11) if the committee is established by an organization, whether it will receive its funds from the organization's treasury or from voluntary contributions; (12) if the committee files reports with the Federal Elections Commission or any out-of-state agency, a statement to that effect including the name of the agency; (13) a statement indicating whether the committee is established for a single primary, election or referendum or for ongoing political activities; (14) if the committee is established or controlled by a lobbyist, a statement to that effect and the name of the lobbyist; (15) the name and address of the person making the initial contribution or disbursement, if any, to the committee; and (16) any information that the State Elections Enforcement Commission requires to facilitate compliance with the provisions of this chapter. [or chapter 157. ] If no such initial contribution or disbursement has been made at the time of the filing of such statement, the treasurer of the committee shall, not later than forty-eight hours after receipt of such contribution or disbursement, file a report with the State Elections Enforcement Commission. The report shall be in the same form as statements filed under section 9-608, as amended by this act.

Sec. 98. Subsection (d) of section 9-606 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):

(d) No person shall act as a treasurer or deputy treasurer (1) unless the person is an elector of this state, the person has paid any civil penalties or forfeitures assessed pursuant to [chapters 155 to 157, inclusive,] chapter 155 and a statement, signed by the chairman in the case of a party committee or political committee or by the candidate in the case of a candidate committee, designating the person as treasurer or deputy treasurer, has been filed in accordance with section 9-603, and (2) if such person has been convicted of or pled guilty or nolo contendere to, in a court of competent jurisdiction, any (A) felony involving fraud, forgery, larceny, embezzlement or bribery, or (B) criminal offense under this title, unless at least eight years have elapsed from the date of the conviction or plea or the completion of any sentence, whichever date is later, without a subsequent conviction of or plea to another such felony or offense. In the case of a political committee, the filing of a statement of organization by the chairman of the committee, in accordance with the provisions of section 9-605, shall constitute compliance with the filing requirements of this section. No provision of this subsection shall prevent the treasurer, deputy treasurer or solicitor of any committee from being the treasurer, deputy treasurer or solicitor of any other committee or prevent any committee from having more than one solicitor, but no candidate shall have more than one treasurer. A candidate shall not serve as the candidate's own treasurer or deputy treasurer, except that a candidate who is exempt from forming a candidate committee under subsection (b) of section 9-604 and has filed a certification that the candidate is financing the candidate's campaign from the candidate's own personal funds or is not receiving or expending in excess of one thousand dollars may perform the duties of a treasurer for the candidate's own campaign.

Sec. 99. Subsection (a) of section 9-606a of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):

(a) (1) Wherever the term "campaign treasurer" is used in the following sections of the general statutes, the term "treasurer" shall be substituted in lieu thereof; and (2) wherever the term "deputy campaign treasurer" is used in the following sections of the general statutes, the term "deputy treasurer" shall be substituted in lieu thereof: 9-7b, as amended by this act, 9-602, 9-604, 9-605, as amended by this act, 9-606, as amended by this act, 9-607, as amended by this act, 9-608, as amended by this act, 9-609, 9-610, as amended by this act, 9-614, as amended by this act, 9-622, 9-623, 9-624 [, 9-675, 9-700, 9-703, 9-704, 9-706, 9-707, 9-709, 9-711 and 9-712] and 9-675, as amended by this act.

Sec. 100. Subsection (i) of section 9-607 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):

(i) The right of any person to expend money for proper legal expenses in maintaining or contesting the results of any election or primary shall not be affected or limited by the provisions of this chapter, [or chapter 157,] provided only sources eligible to contribute to the candidate for the campaign may contribute to the payment of legal expenses.

Sec. 101. Subdivision (1) of subsection (a) of section 9-608 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):

(a) (1) Each treasurer of a committee, other than a state central committee, shall file a statement, sworn under penalty of false statement with the proper authority in accordance with the provisions of section 9-603, (A) on the tenth calendar day in the months of January, April, July and October, provided, if such tenth calendar day is a Saturday, Sunday or legal holiday, the statement shall be filed on the next business day, except that in the case of a candidate or exploratory committee established for an office to be elected at a special election, statements pursuant to this subparagraph shall not be required, (B) on the seventh day preceding each regular state election, except that (i) in the case of a candidate or exploratory committee established for an office to be elected at a municipal election, the statement shall be filed on the seventh day preceding a regular municipal election in lieu of such date, except if the candidate's name is not eligible to appear on the ballot, in which case such statement shall not be required, (ii) in the case of a town committee, the statement shall be filed on the seventh day preceding each municipal election in addition to such date, and (iii) [in the case of a candidate committee in a state election that is required to file any supplemental campaign finance statements pursuant to subdivisions (1) and (2) of subsection (a) of section 9-712, such supplemental campaign finance statements shall satisfy the filing requirement under this subdivision, and (iv)] in the case of a candidate committee established by a candidate whose name is not eligible to appear on the ballot, such statement shall not be required, and (C) if the committee has made or received a contribution or expenditure in connection with any other election, a primary or a referendum, on the seventh day preceding the election, primary or referendum. [, except that in the case of a candidate committee in a primary that is required to file statements pursuant to subdivisions (1) and (2) of subsection (a) of section 9-712, such statements shall satisfy the filing requirement under this subdivision. ] The statement shall be complete as of eleven fifty-nine o'clock p. m. of the last day of the month preceding the month in which the statement is required to be filed, except that for the statement required to be filed on the seventh day preceding the election, primary or referendum, the statement shall be complete as of eleven