Connecticut Seal

Senate Bill No. 543

Public Act No. 18-81

AN ACT CONCERNING REVISIONS TO THE STATE BUDGET FOR FISCAL YEAR 2019 AND DEFICIENCY APPROPRIATIONS FOR FISCAL YEAR 2018.

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

Section 1. (Effective July 1, 2018) The amounts appropriated for the fiscal year ending June 30, 2019, in section 1 of public act 17-2 of the June special session, as amended by section 16 of public act 17-4 of the June special session and section 1 of public act 17-1 of the January special session, regarding the GENERAL FUND are amended to read as follows:

   

2018-2019

 
 

LEGISLATIVE

   
       
 

LEGISLATIVE MANAGEMENT

   
 

Personal Services

[43,332,854]

42,119,559

 

Other Expenses

[13,975,741]

11,976,294

 

Equipment

[100,000]

50,000

 

Interim Salary/Caucus Offices

[452,875]

19,984

 

Redistricting

[100,000]

25,000

 

Old State House

500,000

 
 

Interstate Conference Fund

377,944

 
 

New England Board of Higher Education

183,750

 
 

AGENCY TOTAL

[59,023,164]

55,252,531

       
 

AUDITORS OF PUBLIC ACCOUNTS

   
 

Personal Services

10,349,151

 
 

Other Expenses

272,143

 
 

AGENCY TOTAL

10,621,294

 
       
 

COMMISSION WOMEN, CHILDREN, SENIORS

   
 

Personal Services

400,000

 
 

Other Expenses

30,000

 
 

AGENCY TOTAL

430,000

 
       
 

COMMISSION ON EQUITY AND OPPORTUNITY

   
 

Personal Services

400,000

 
 

Other Expenses

30,000

 
 

AGENCY TOTAL

430,000

 
       
 

GENERAL GOVERNMENT

   
       
 

GOVERNOR'S OFFICE

   
 

Personal Services

[1,998,912]

1,943,213

 

Other Expenses

[185,402]

176,132

 

New England Governors' Conference

[74,391]

66,952

 

National Governors' Association

[116,893]

105,204

 

AGENCY TOTAL

[2,375,598]

2,291,501

       
 

SECRETARY OF THE STATE

   
 

Personal Services

[2,623,326]

2,550,229

 

Other Expenses

[1,747,589]

1,660,209

 

Commercial Recording Division

[4,610,034]

4,532,718

 

AGENCY TOTAL

[8,980,949]

8,743,156

       
 

LIEUTENANT GOVERNOR'S OFFICE

   
 

Personal Services

591,699

 
 

Other Expenses

[60,264]

57,251

 

AGENCY TOTAL

[651,963]

648,950

       
 

ELECTIONS ENFORCEMENT COMMISSION

   
 

Elections Enforcement Commission

3,125,570

 
       
 

OFFICE OF STATE ETHICS

   
 

Information Technology Initiatives

28,226

 
 

Office of State Ethics

1,403,529

 
 

AGENCY TOTAL

1,431,755

 
       
 

FREEDOM OF INFORMATION COMMISSION

   
 

Freedom of Information Commission

1,513,476

 
       
 

STATE TREASURER

   
 

Personal Services

[2,838,478]

2,759,385

 

Other Expenses

[132,225]

125,614

 

AGENCY TOTAL

[2,970,703]

2,884,999

       
 

STATE COMPTROLLER

   
 

Personal Services

[22,655,097]

22,023,826

 

Other Expenses

[4,748,854]

4,511,411

 

AGENCY TOTAL

[27,403,951]

26,535,237

       
 

DEPARTMENT OF REVENUE SERVICES

   
 

Personal Services

[56,210,743]

54,639,727

 

Other Expenses

[6,831,117]

6,433,061

 

AGENCY TOTAL

[63,041,860]

61,072,788

       
 

OFFICE OF GOVERNMENTAL ACCOUNTABILITY

   
 

Other Expenses

[34,218]

32,507

 

Child Fatality Review Panel

94,734

 
 

Contracting Standards Board

[257,894]

158,494

 

Judicial Review Council

124,509

 
 

Judicial Selection Commission

82,097

 
 

Office of the Child Advocate

630,059

 
 

Office of the Victim Advocate

387,708

 
 

Board of Firearms Permit Examiners

113,272

 
 

AGENCY TOTAL

[1,724,491]

1,623,380

       
 

OFFICE OF POLICY AND MANAGEMENT

   
 

Personal Services

[10,006,964]

9,728,126

 

Other Expenses

[1,098,084]

1,043,180

 

Automated Budget System and Data Base Link

[39,668]

26,776

 

Justice Assistance Grants

[910,489]

819,440

 

Project Longevity

[850,000]

573,750

 

Council of Governments

[5,000,000]

4,106,250

 

Tax Relief For Elderly Renters

25,020,226

 
 

Private Providers

 

31,037,000

 

Reimbursement to Towns for Loss of Taxes on State Property

56,045,788

 
 

Reimbursements to Towns for Private Tax-Exempt Property

105,889,432

 
 

Reimbursement Property Tax - Disability Exemption

[374,065]

364,713

 

Property Tax Relief Elderly Freeze Program

65,000

 
 

Property Tax Relief for Veterans

[2,777,546]

2,708,107

 

Municipal Revenue Sharing

36,819,135

 
 

Municipal Transition

[15,000,000]

30,700,000

 

Municipal Stabilization Grant

37,753,335

 
 

Municipal Restructuring

[28,000,000]

27,300,000

 

AGENCY TOTAL

[325,649,732]

370,000,258

       
 

DEPARTMENT OF VETERANS' AFFAIRS

   
 

Personal Services

[17,914,195]

19,359,298

 

Other Expenses

[3,056,239]

2,903,427

 

SSMF Administration

[521,833]

511,396

 

Burial Expenses

6,666

 
 

Headstones

307,834

 
 

AGENCY TOTAL

[21,806,767]

23,088,621

       
 

DEPARTMENT OF ADMINISTRATIVE SERVICES

   
 

Personal Services

[47,168,198]

45,853,884

 

Other Expenses

[28,804,457]

27,377,295

 

Loss Control Risk Management

92,634

 
 

Employees' Review Board

17,611

 
 

Surety Bonds for State Officials and Employees

147,524

 
 

Refunds Of Collections

21,453

 
 

Rents and Moving

11,318,952

 
 

W. C. Administrator

5,000,000

 
 

State Insurance and Risk Mgmt Operations

10,917,391

 
 

IT Services

[12,384,014]

11,759,563

 

Firefighters Fund

400,000

 
 

AGENCY TOTAL

[116,272,234]

112,906,307

       
 

ATTORNEY GENERAL

   
 

Personal Services

[30,923,304]

30,078,364

 

Other Expenses

[1,068,906]

1,020,461

 

AGENCY TOTAL

[31,992,210]

31,098,825

       
 

DIVISION OF CRIMINAL JUSTICE

   
 

Personal Services

[44,021,057]

42,792,388

 

Other Expenses

[2,273,280]

2,159,460

 

Witness Protection

164,148

 
 

Training And Education

27,398

 
 

Expert Witnesses

135,413

 
 

Medicaid Fraud Control

1,041,425

 
 

Criminal Justice Commission

409

 
 

Cold Case Unit

228,213

 
 

Shooting Taskforce

1,034,499

 
 

AGENCY TOTAL

[48,925,842]

47,583,353

       
 

REGULATION AND PROTECTION

   
       
 

DEPARTMENT OF EMERGENCY SERVICES AND PUBLIC PROTECTION

   
 

Personal Services

[146,234,975]

142,219,449

 

Other Expenses

[26,611,310]

25,280,114

 

Stress Reduction

25,354

 
 

Fleet Purchase

6,581,737

 
 

Workers' Compensation Claims

4,636,817

 
 

Criminal Justice Information System

2,739,398

 
 

Fire Training School - Willimantic

150,076

 
 

Maintenance of County Base Fire Radio Network

[21,698]

19,528

 

Maintenance of State-Wide Fire Radio Network

[14,441]

12,997

 

Police Association of Connecticut

172,353

 
 

Connecticut State Firefighter's Association

176,625

 
 

Fire Training School - Torrington

81,367

 
 

Fire Training School - New Haven

48,364

 
 

Fire Training School - Derby

37,139

 
 

Fire Training School - Wolcott

100,162

 
 

Fire Training School - Fairfield

70,395

 
 

Fire Training School - Hartford

169,336

 
 

Fire Training School - Middletown

68,470

 
 

Fire Training School - Stamford

55,432

 
 

AGENCY TOTAL

[187,995,449]

182,645,113

       
 

MILITARY DEPARTMENT

   
 

Personal Services

[2,711,254]

2,635,706

 

Other Expenses

[2,284,779]

2,171,661

 

Honor Guards

525,000

 
 

Veteran's Service Bonuses

93,333

 
 

AGENCY TOTAL

[5,614,366]

5,425,700

       
 

DEPARTMENT OF CONSUMER PROTECTION

   
 

Personal Services

[12,749,297]

12,394,045

 

Other Expenses

[1,193,685]

1,134,001

 

AGENCY TOTAL

[13,942,982]

13,528,046

       
 

LABOR DEPARTMENT

   
 

Personal Services

[8,747,739]

8,503,989

 

Other Expenses

[1,080,343]

1,026,326

 

CETC Workforce

[619,591]

557,632

 

Workforce Investment Act

[36,758,476]

36,662,281

 

Job Funnels Projects

[108,656]

73,342

 

Connecticut's Youth Employment Program

4,000,000

 
 

Jobs First Employment Services

[13,869,606]

12,482,645

 

Apprenticeship Program

465,342

 
 

Spanish-American Merchants Association

[400,489]

300,367

 

Connecticut Career Resource Network

153,113

 
 

STRIVE

[108,655]

76,058

 

Opportunities for Long Term Unemployed

1,753,994

 
 

Veterans' Opportunity Pilot

227,606

 
 

Second Chance Initiative

[444,861]

311,403

 

Cradle To Career

100,000

 
 

New Haven Jobs Funnel

344,241

 
 

Healthcare Apprenticeship Initiative

[1,000,000]

500,000

 

Manufacturing Pipeline Initiative

1,000,000

 
 

AGENCY TOTAL

[71,182,712]

68,538,339

       
 

COMMISSION ON HUMAN RIGHTS AND OPPORTUNITIES

   
 

Personal Services

[5,880,844]

5,715,977

 

Other Expenses

[302,061]

286,958

 

Martin Luther King, Jr. Commission

5,977

 
 

AGENCY TOTAL

[6,188,882]

6,008,912

       
 

CONSERVATION AND DEVELOPMENT

   
       
 

DEPARTMENT OF AGRICULTURE

   
 

Personal Services

[3,610,221]

3,509,625

 

Other Expenses

[845,038]

802,786

 

Senior Food Vouchers

350,442

 
 

Dairy Farmer - Agriculture Sustainability

 

1,000,000

 

Tuberculosis and Brucellosis Indemnity

[97]

 
 

WIC Coupon Program for Fresh Produce

167,938

 
 

AGENCY TOTAL

[4,973,736]

5,830,791

       
 

DEPARTMENT OF ENERGY AND ENVIRONMENTAL PROTECTION

   
 

Personal Services

[22,144,784]

21,499,368

 

Other Expenses

[527,266]

456,853

 

Mosquito Control

221,097

 
 

State Superfund Site Maintenance

399,577

 
 

Laboratory Fees

129,015

 
 

Dam Maintenance

113,740

 
 

Emergency Spill Response

[6,481,921]

6,336,389

 

Solid Waste Management

[3,613,792]

3,557,478

 

Underground Storage Tank

855,844

 
 

Clean Air

[3,925,897]

3,850,673

 

Environmental Conservation

[4,950,803]

4,850,115

 

Environmental Quality

[8,410,957]

8,218,035

 

Greenways Account

[2]

 
 

Fish Hatcheries

2,079,562

 
 

Interstate Environmental Commission

44,937

 
 

New England Interstate Water Pollution Commission

26,554

 
 

Northeast Interstate Forest Fire Compact

3,082

 
 

Connecticut River Valley Flood Control Commission

30,295

 
 

Thames River Valley Flood Control Commission

45,151

 
 

AGENCY TOTAL

[54,004,276]

52,717,765

       
 

DEPARTMENT OF ECONOMIC AND COMMUNITY DEVELOPMENT

   
 

Personal Services

[7,145,317]

6,946,217

 

Other Expenses

[527,335]

500,968

 

Office of Military Affairs

187,575

 
 

Capital Region Development Authority

[6,299,121]

6,249,121

 

Municipal Regional Development Authority

[610,500]

 
 

AGENCY TOTAL

[14,769,848]

13,883,881

       
 

DEPARTMENT OF HOUSING

   
 

Personal Services

[1,853,013]

1,801,379

 

Other Expenses

[162,047]

153,945

 

Elderly Rental Registry and Counselors

[1,035,431]

1,014,722

 

Homeless Youth

[2,329,087]

2,282,505

 

Subsidized Assisted Living Demonstration

2,084,241

 
 

Congregate Facilities Operation Costs

[7,336,204]

7,189,480

 

Elderly Congregate Rent Subsidy

[1,982,065]

1,942,424

 

Housing/Homeless Services

[78,628,792]

77,748,308

 

Housing/Homeless Services - Municipality

[586,965]

575,226

 

AGENCY TOTAL

[95,997,845]

94,792,230

       
 

AGRICULTURAL EXPERIMENT STATION

   
 

Personal Services

[5,636,399]

5,479,344

 

Other Expenses

[910,560]

865,032

 

Mosquito Control

502,312

 
 

Wildlife Disease Prevention

92,701

 
 

AGENCY TOTAL

[7,141,972]

6,939,389

       
 

HEALTH

   
       
 

DEPARTMENT OF PUBLIC HEALTH

   
 

Personal Services

[34,180,177]

33,270,303

 

Other Expenses

[7,908,041]

7,518,063

 

Community Health Services

[1,900,431]

1,866,646

 

Rape Crisis

[558,104]

546,942

 

Local and District Departments of Health

4,144,588

 
 

School Based Health Clinics

[11,039,012]

10,743,232

 

AGENCY TOTAL

[59,730,353]

58,089,774

       
 

OFFICE OF HEALTH STRATEGY

   
 

Personal Services

1,937,390

 
 

Other Expenses

38,042

 
 

AGENCY TOTAL

1,975,432

 
       
 

OFFICE OF THE CHIEF MEDICAL EXAMINER

   
 

Personal Services

[4,926,809]

4,789,527

 

Other Expenses

1,435,536

 
 

Equipment

23,310

 
 

Medicolegal Investigations

22,150

 
 

AGENCY TOTAL

[6,407,805]

6,270,523

       
 

DEPARTMENT OF DEVELOPMENTAL SERVICES

   
 

Personal Services

[206,888,083]

201,093,871

 

Other Expenses

[16,590,769]

15,757,513

 

Housing Supports and Services

350,000

 
 

Family Support Grants

3,700,840

 
 

Clinical Services

2,365,359

 
 

Workers' Compensation Claims

13,823,176

 
 

Behavioral Services Program

[22,478,496]

22,028,926

 

Supplemental Payments for Medical Services

[3,761,425]

3,686,196

 

ID Partnership Initiatives

[1,900,000]

1,529,000

 

Emergency Placements

 

5,000,000

 

Rent Subsidy Program

[4,879,910]

4,782,312

 

Employment Opportunities and Day Services

[251,900,305]

250,382,413

 

AGENCY TOTAL

[528,638,363]

524,499,606

       
 

DEPARTMENT OF MENTAL HEALTH AND ADDICTION SERVICES

   
 

Personal Services

[185,075,887]

179,918,858

 

Other Expenses

[24,412,372]

23,191,753

 

Housing Supports and Services

[23,269,681]

22,804,287

 

Managed Service System

[56,505,032]

55,325,363

 

Legal Services

700,144

 
 

Connecticut Mental Health Center

7,848,323

 
 

Professional Services

11,200,697

 
 

General Assistance Managed Care

[42,160,121]

41,339,713

 

Workers' Compensation Claims

11,405,512

 
 

Nursing Home Screening

[636,352]

623,625

 

Young Adult Services

[76,859,968]

75,125,743

 

TBI Community Services

[8,779,723]

8,596,174

 

Jail Diversion

[190,000]

95,000

 

Behavioral Health Medications

6,720,754

 
 

Medicaid Adult Rehabilitation Option

[4,269,653]

4,184,260

 

Discharge and Diversion Services

[24,533,818]

24,043,142

 

Home and Community Based Services

[24,173,942]

23,746,667

 

Nursing Home Contract

[417,953]

409,594

 

Pre-Trial Account

[620,352]

 
 

Katie Blair House

15,000

 
 

Forensic Services

[10,140,895]

9,922,892

 

Grants for Substance Abuse Services

17,788,229

 
 

Grants for Mental Health Services

65,874,535

 
 

Employment Opportunities

[8,901,815]

8,723,779

 

AGENCY TOTAL

[612,500,758]

599,604,044

       
 

PSYCHIATRIC SECURITY REVIEW BOARD

   
 

Personal Services

271,444

 
 

Other Expenses

[26,387]

25,068

 

AGENCY TOTAL

[297,831]

296,512

       
 

HUMAN SERVICES

   
       
 

DEPARTMENT OF SOCIAL SERVICES

   
 

Personal Services

[122,536,340]

117,199,907

 

Other Expenses

[146,570,860]

139,311,834

 

Genetic Tests in Paternity Actions

81,906

 
 

HUSKY B Program

5,320,000

 
 

Medicaid

[2,616,365,000]

2,608,368,000

 

Old Age Assistance

[38,026,302]

39,826,302

 

Aid To The Blind

584,005

 
 

Aid To The Disabled

[59,707,546]

61,107,546

 

Temporary Family Assistance - TANF

[70,131,712]

75,131,712

 

Emergency Assistance

1

 
 

Food Stamp Training Expenses

9,832

 
 

DMHAS-Disproportionate Share

108,935,000

 
 

Connecticut Home Care Program

[46,530,000]

44,350,000

 

Human Resource Development-Hispanic Programs

[697,307]

1,197,307

 

Community Residential Services

[571,064,720]

562,902,640

 

Protective Services to the Elderly

785,204

 
 

Safety Net Services

[1,840,882]

1,326,321

 

Refunds Of Collections

94,699

 
 

Services for Persons With Disabilities

[370,253]

273,897

 

Nutrition Assistance

[837,039]

743,095

 

State Administered General Assistance

19,334,722

 
 

Connecticut Children's Medical Center

10,125,737

 
 

Community Services

688,676

 
 

Human Service Infrastructure Community Action Program

[3,209,509]

3,149,619

 

Teen Pregnancy Prevention

[1,271,286]

1,245,860

 

Programs for Senior Citizens

[7,895,383]

 
 

Family Programs - TANF

[316,835]

29,337

 

Domestic Violence Shelters

[5,353,162]

5,247,072

 

Hospital Supplemental Payments

496,340,138

 
 

Human Resource Development-Hispanic Programs - Municipality

[4,120]

 
 

Teen Pregnancy Prevention - Municipality

[100,287]

98,281

 

AGENCY TOTAL

[4,335,128,463]

4,303,808,650

       
 

DEPARTMENT OF REHABILITATION SERVICES

   
 

Personal Services

[4,843,781]

6,630,843

 

Other Expenses

[1,398,021]

1,435,685

 

Educational Aid for Blind and Visually Handicapped Children

[4,040,237]

3,952,579

 

Employment Opportunities – Blind & Disabled

[1,032,521]

1,011,871

 

Vocational Rehabilitation - Disabled

[7,354,087]

7,207,005

 

Supplementary Relief and Services

[45,762]

44,847

 

Special Training for the Deaf Blind

[268,003]

262,643

 

Connecticut Radio Information Service

[27,474]

20,194

 

Independent Living Centers

[420,962]

309,407

 

Programs for Senior Citizens

 

3,268,993

 

Elderly Nutrition

 

4,626,390

 

AGENCY TOTAL

[19,430,848]

28,770,457

       
 

EDUCATION, MUSEUMS, LIBRARIES

   
       
 

DEPARTMENT OF EDUCATION

   
 

Personal Services

[16,264,240]

15,811,046

 

Other Expenses

[3,261,940]

3,098,843

 

Development of Mastery Exams Grades 4, 6, and 8

[10,443,016]

10,410,723

 

Primary Mental Health

[383,653]

345,288

 

Leadership, Education, Athletics in Partnership (LEAP)

[462,534]

312,211

 

Adult Education Action

[216,149]

194,534

 

Connecticut Writing Project

[30,000]

20,250

 

Neighborhood Youth Centers

[650,172]

438,866

 

Longitudinal Data Systems

[1,212,945]

1,091,650

 

Sheff Settlement

11,027,361

 
 

Parent Trust Fund Program

[395,841]

267,193

 

Regional Vocational-Technical School System

[133,918,454]

130,188,101

 

Commissioner's Network

10,009,398

 
 

Local Charter Schools

[540,000]

540,000

 

Bridges to Success

[40,000]

27,000

 

K-3 Reading Assessment Pilot

[2,461,940]

2,215,782

 

Talent Development

[650,000]

2,150,000

 

School-Based Diversion Initiative

[1,000,000]

900,000

 

Technical High Schools Other Expenses

[23,861,660]

22,668,577

 

American School For The Deaf

[8,257,514]

7,857,514

 

Regional Education Services

[350,000]

262,500

 

Family Resource Centers

5,802,710

 
 

Charter Schools

116,964,132

 
 

Youth Service Bureau Enhancement

[648,859]

583,973

 

Child Nutrition State Match

2,354,000

 
 

Health Foods Initiative

4,151,463

 
 

Vocational Agriculture

[10,228,589]

13,759,589

 

Adult Education

20,383,960

 
 

Health and Welfare Services Pupils Private Schools

[3,526,579]

3,438,415

 

Education Equalization Grants

[2,017,131,405]

2,016,728,682

 

Bilingual Education

[2,848,320]

3,177,112

 

Priority School Districts

[38,103,454]

37,150,868

 

Young Parents Program

[106,159]

71,657

 

Interdistrict Cooperation

[3,050,000]

1,537,500

 

School Breakfast Program

2,158,900

 
 

Excess Cost - Student Based

[142,119,782]

140,619,782

 

Youth Service Bureaus

2,598,486

 
 

Open Choice Program

[40,090,639]

39,138,373

 

Magnet Schools

326,508,158

 
 

After School Program

4,720,695

 
 

AGENCY TOTAL

[2,968,933,107]

2,961,685,292

       
 

OFFICE OF EARLY CHILDHOOD

   
 

Personal Services

[7,791,962]

7,574,843

 

Other Expenses

[411,727]

391,141

 

Birth to Three

21,446,804

 
 

Evenstart

[437,713]

295,456

 

2Gen - TANF

[750,000]

412,500

 

Nurturing Families Network

10,230,303

 
 

Head Start Services

[5,186,978]

5,083,238

 

Care4Kids TANF/CCDF

130,032,034

 
 

Child Care Quality Enhancements

6,855,033

 
 

Early Head Start-Child Care Partnership

1,130,750

 
 

Early Care and Education

101,507,832

 
 

Smart Start

3,325,000

 
 

AGENCY TOTAL

[289,106,136]

288,284,934

       
 

STATE LIBRARY

   
 

Personal Services

[5,019,931]

4,880,054

 

Other Expenses

[426,673]

405,339

 

State-Wide Digital Library

[1,750,193]

1,575,174

 

Interlibrary Loan Delivery Service

[276,232]

248,609

 

Legal/Legislative Library Materials

[638,378]

574,540

 

Support Cooperating Library Service Units

[184,300]

124,402

 

Connecticard Payments

[781,820]

703,638

 

AGENCY TOTAL

[9,077,527]

8,511,756

       
 

OFFICE OF HIGHER EDUCATION

   
 

Personal Services

[1,428,180]

1,425,036

 

Other Expenses

[69,964]

66,466

 

Minority Advancement Program

[1,789,690]

1,610,721

 

National Service Act

[260,896]

234,806

 

Minority Teacher Incentive Program

[355,704]

320,134

 

Roberta B. Willis Scholarship Fund

33,388,637

 
 

AGENCY TOTAL

[37,293,071]

37,045,800

       
 

UNIVERSITY OF CONNECTICUT

   
 

Operating Expenses

[176,494,509]

171,494,997

 

Workers' Compensation Claims

2,271,228

 
 

Next Generation Connecticut

[17,353,856]

16,865,367

 

AGENCY TOTAL

[196,119,593]

190,631,592

       
 

UNIVERSITY OF CONNECTICUT HEALTH CENTER

   
 

Operating Expenses

[106,746,848]

103,772,410

 

AHEC

374,566

 
 

Workers' Compensation Claims

4,324,771

 
 

Bioscience

[11,567,183]

11,261,097

 

AGENCY TOTAL

[123,013,368]

119,732,844

       
 

TEACHERS' RETIREMENT BOARD

   
 

Personal Services

[1,606,365]

1,561,604

 

Other Expenses

[468,134]

444,727

 

Retirement Contributions

[1,332,368,000]

1,292,314,000

 

Retirees Health Service Cost

14,575,250

 
 

Municipal Retiree Health Insurance Costs

4,644,673

 
 

AGENCY TOTAL

[1,353,662,422]

1,313,540,254

       
 

CONNECTICUT STATE COLLEGES AND UNIVERSITIES

   
 

Workers' Compensation Claims

3,289,276

 
 

Charter Oak State College

[2,263,617]

2,950,543

 

Community Tech College System

[138,243,937]

134,043,547

 

Connecticut State University

[142,230,435]

138,303,424

 

Board of Regents

366,875

 
 

Developmental Services

[9,168,168]

8,912,702

 

Outcomes-Based Funding Incentive

[1,236,481]

1,202,027

 

Institute for Municipal and Regional Policy

[994,650]

450,000

 

AGENCY TOTAL

[297,793,439]

289,518,394

       
 

CORRECTIONS

   
       
 

DEPARTMENT OF CORRECTION

   
 

Personal Services

[382,622,893]

371,925,062

 

Other Expenses

[66,727,581]

63,378,930

 

Workers' Compensation Claims

26,871,594

 
 

Inmate Medical Services

72,383,992

 
 

Board of Pardons and Paroles

[6,415,288]

6,260,389

 

STRIDE

[108,656]

73,342

 

Program Evaluation

[75,000]

 
 

Aid to Paroled and Discharged Inmates

3,000

 
 

Legal Services To Prisoners

797,000

 
 

Volunteer Services

[129,460]

87,385

 

Community Support Services

33,909,614

 
 

AGENCY TOTAL

[590,044,078]

575,690,308

       
 

DEPARTMENT OF CHILDREN AND FAMILIES

   
 

Personal Services

[273,254,796]

266,242,164

 

Other Expenses

[30,416,026]

28,887,225

 

Workers' Compensation Claims

12,578,720

 
 

Family Support Services

867,677

 
 

Differential Response System

7,764,046

 
 

Regional Behavioral Health Consultation

1,619,023

 
 

Health Assessment and Consultation

1,082,532

 
 

Grants for Psychiatric Clinics for Children

14,979,041

 
 

Day Treatment Centers for Children

6,759,728

 
 

Child Abuse and Neglect Intervention

10,116,287

 
 

Community Based Prevention Programs

7,637,305

 
 

Family Violence Outreach and Counseling

2,547,289

 
 

Supportive Housing

18,479,526

 
 

No Nexus Special Education

2,151,861

 
 

Family Preservation Services

6,070,574

 
 

Substance Abuse Treatment

9,840,612

 
 

Child Welfare Support Services

1,757,237

 
 

Board and Care for Children - Adoption

98,735,921

 
 

Board and Care for Children - Foster

135,345,435

 
 

Board and Care for Children - Short-term and Residential

90,339,295

 
 

Individualized Family Supports

6,552,680

 
 

Community Kidcare

37,968,191

 
 

Covenant to Care

[136,273]

133,548

 

AGENCY TOTAL

[777,000,075]

768,455,917

       
 

JUDICIAL

   
       
 

JUDICIAL DEPARTMENT

   
 

Personal Services

[325,432,553]

325,017,550

 

Other Expenses

[60,639,025]

59,839,025

 

Forensic Sex Evidence Exams

1,348,010

 
 

Alternative Incarceration Program

[49,538,792]

49,452,837

 

Justice Education Center, Inc.

466,217

 
 

Juvenile Alternative Incarceration

[20,683,458]

19,919,286

 

Probate Court

[4,450,000]

4,350,000

 

Workers' Compensation Claims

6,042,106

 
 

Youthful Offender Services

[10,445,555]

9,653,277

 

Victim Security Account

8,792

 
 

Children of Incarcerated Parents

[544,503]

490,053

 

Legal Aid

[1,552,382]

1,397,144

 

Youth Violence Initiative

1,925,318

 
 

Youth Services Prevention

3,187,174

 
 

Children's Law Center

[102,717]

92,445

 

Juvenile Planning

[333,792]

208,620

 

Juvenile Justice Outreach Services

[11,149,525]

10,566,795

 

Board and Care for Children - Short-term and Residential

[6,564,318]

6,285,334

 

AGENCY TOTAL

[504,414,237]

500,249,983

       
 

PUBLIC DEFENDER SERVICES COMMISSION

   
 

Personal Services

[40,042,553]

38,260,790

 

Other Expenses

1,173,363

 
 

Assigned Counsel

22,442,284

 
 

Expert Witnesses

[3,234,137]

2,875,604

 

Training And Education

119,748

 
 

AGENCY TOTAL

[67,012,085]

64,871,789

       
 

NON-FUNCTIONAL

   
       
 

DEBT SERVICE - STATE TREASURER

   
 

Debt Service

1,858,767,569

 
 

UConn 2000 - Debt Service

210,955,639

 
 

CHEFA Day Care Security

5,500,000

 
 

Pension Obligation Bonds - TRB

118,400,521

 
 

Municipal Restructuring

20,000,000

 
 

AGENCY TOTAL

2,213,623,729

 
       
 

STATE COMPTROLLER - MISCELLANEOUS

   
 

Nonfunctional - Change to Accruals

2,985,705

 
       
 

STATE COMPTROLLER - FRINGE BENEFITS

   
 

Unemployment Compensation

6,465,764

 
 

State Employees Retirement Contributions

[1,324,658,878]

1,165,586,416

 

Higher Education Alternative Retirement System

1,000

 
 

Pensions and Retirements - Other Statutory

1,657,248

 
 

Judges and Compensation Commissioners Retirement

27,427,480

 
 

Insurance - Group Life

[8,235,900]

8,270,468

 

Employers Social Security Tax

[197,818,172]

199,077,427

 

State Employees Health Service Cost

[707,332,481]

655,811,120

 

Retired State Employees Health Service Cost

[844,099,000]

687,599,000

 

Other Post Employment Benefits

91,200,000

 
 

AGENCY TOTAL

[3,208,895,923]

2,843,095,923

       
 

RESERVE FOR SALARY ADJUSTMENTS

   
 

Reserve For Salary Adjustments

[484,497,698]

99,232,684

       
 

WORKERS' COMPENSATION CLAIMS - ADMINISTRATIVE SERVICES

   
 

Workers' Compensation Claims

7,605,530

 
       
 

TOTAL - GENERAL FUND

[19,885,371,203]

19,019,669,599

       
 

LESS:

   
       
 

Unallocated Lapse

[-51,765,570]

-9,515,570

 

Unallocated Lapse - Legislative

[-1,000,000]

 
 

Unallocated Lapse - Judicial

[-8,000,000]

-5,000,000

 

Statewide Hiring Reduction - Executive

-7,000,000

 
 

Targeted Savings

[-150,878,179]

 
 

Achieve Labor Concessions

[-867,600,000]

 
 

Municipal Aid Savings

[-8,500,000]

 
       
 

NET - GENERAL FUND

[18,790,627,454]

18,998,154,029

Sec. 2. (Effective July 1, 2018) The amounts appropriated for the fiscal year ending June 30, 2019, in section 2 of public act 17-2 of the June special session regarding the SPECIAL TRANSPORTATION FUND are amended to read as follows:

   

2018-2019

 
 

GENERAL GOVERNMENT

   
       
 

DEPARTMENT OF ADMINISTRATIVE SERVICES

   
 

State Insurance and Risk Mgmt Operations

8,508,924

 
       
 

REGULATION AND PROTECTION

   
       
 

DEPARTMENT OF MOTOR VEHICLES

   
 

Personal Services

49,296,260

 
 

Other Expenses

15,397,378

 
 

Equipment

468,756

 
 

Commercial Vehicle Information Systems and Networks Project

214,676

 
 

AGENCY TOTAL

65,377,070

 
       
 

CONSERVATION AND DEVELOPMENT

   
       
 

DEPARTMENT OF ENERGY AND ENVIRONMENTAL PROTECTION

   
 

Personal Services

2,060,488

 
 

Other Expenses

701,974

 
 

AGENCY TOTAL

2,762,462

 
       
 

TRANSPORTATION

   
       
 

DEPARTMENT OF TRANSPORTATION

   
 

Personal Services

175,874,964

 
 

Other Expenses

53,214,223

 
 

Equipment

1,341,329

 
 

Minor Capital Projects

449,639

 
 

Highway Planning And Research

3,060,131

 
 

Rail Operations

[198,225,900]

211,673,193

 

Bus Operations

[168,421,676]

191,687,787

 

ADA Para-transit Program

[38,039,446]

41,839,446

 

Non-ADA Dial-A-Ride Program

1,576,361

 
 

Pay-As-You-Go Transportation Projects

13,629,769

 
 

Port Authority

400,000

 
 

Transportation to Work

2,370,629

 
 

AGENCY TOTAL

[656,604,067]

697,117,471

       
 

HUMAN SERVICES

   
       
 

DEPARTMENT OF SOCIAL SERVICES

   
       
 

NON-FUNCTIONAL

   
       
 

DEBT SERVICE - STATE TREASURER

   
 

Debt Service

[680,223,716]

651,223,716

       
 

STATE COMPTROLLER - MISCELLANEOUS

   
 

Nonfunctional - Change to Accruals

213,133

 
       
 

STATE COMPTROLLER - FRINGE BENEFITS

   
 

Unemployment Compensation

203,548

 
 

State Employees Retirement Contributions

[144,980,942]

126,280,942

 

Insurance - Group Life

277,357

 
 

Employers Social Security Tax

15,674,834

 
 

State Employees Health Service Cost

[50,218,403]

46,618,403

 

Other Post Employment Benefits

6,000,000

 
 

AGENCY TOTAL

[217,355,084]

195,055,084

       
 

RESERVE FOR SALARY ADJUSTMENTS

   
 

Reserve For Salary Adjustments

2,301,186

 
       
 

WORKERS' COMPENSATION CLAIMS - ADMINISTRATIVE SERVICES

   
 

Workers' Compensation Claims

6,723,297

 
       
 

TOTAL - SPECIAL TRANSPORTATION FUND

[1,640,068,939]

1,629,282,343

       
 

LESS:

   
       
 

Unallocated Lapse

-12,000,000

 
       
 

NET - SPECIAL TRANSPORTATION FUND

[1,628,068,939]

1,617,282,343

Sec. 3. (Effective July 1, 2018) The amounts appropriated for the fiscal year ending June 30, 2019, in section 6 of public act 17-2 of the June special session, as amended by section 17 of public act 17-4 of the June special session, regarding the INSURANCE FUND are amended to read as follows:

   

2018-2019

 
 

GENERAL GOVERNMENT

   
       
 

OFFICE OF POLICY AND MANAGEMENT

   
 

Personal Services

313,882

 
 

Other Expenses

6,012

 
 

Fringe Benefits

200,882

 
 

AGENCY TOTAL

520,776

 
       
 

REGULATION AND PROTECTION

   
       
 

INSURANCE DEPARTMENT

   
 

Personal Services

13,796,046

 
 

Other Expenses

1,727,807

 
 

Equipment

52,500

 
 

Fringe Benefits

10,938,946

 
 

Indirect Overhead

466,740

 
 

AGENCY TOTAL

26,982,039

 
       
 

OFFICE OF THE HEALTHCARE ADVOCATE

   
 

Personal Services

[1,683,355]

1,596,950

 

Other Expenses

305,000

 
 

Equipment

[15,000]

5,000

 

Fringe Benefits

[1,329,851]

1,253,599

 

Indirect Overhead

106,630

 
 

AGENCY TOTAL

[3,439,836]

3,267,179

       
 

CONSERVATION AND DEVELOPMENT

   
       
 

DEPARTMENT OF HOUSING

   
 

Crumbling Foundations

110,844

 
 

AGENCY TOTAL

110,844

 
       
 

HEALTH

   
       
 

DEPARTMENT OF PUBLIC HEALTH

   
 

Needle and Syringe Exchange Program

459,416

 
 

Children's Health Initiatives

2,935,769

 
 

AIDS Services

4,975,686

 
 

Breast and Cervical Cancer Detection and Treatment

2,150,565

 
 

Immunization Services

48,018,326

 
 

X-Ray Screening and Tuberculosis Care

965,148

 
 

Venereal Disease Control

197,171

 
 

AGENCY TOTAL

59,702,081

 
       
 

OFFICE OF HEALTH STRATEGY

   
 

Personal Services

[560,785]

836,433

 

Other Expenses

[2,386,767]

2,136,767

 

Equipment

 

10,000

 

Fringe Benefits

[430,912]

738,151

 

AGENCY TOTAL

[3,378,464]

3,721,351

       
 

DEPARTMENT OF MENTAL HEALTH AND ADDICTION SERVICES

   
 

Managed Service System

408,924

 
       
 

HUMAN SERVICES

   
       
 

DEPARTMENT OF SOCIAL SERVICES

   
 

Fall Prevention

[376,023]

 
       
 

STATE DEPARTMENT ON AGING

   
       
 

DEPARTMENT OF REHABILITATION SERVICES

   
 

Fall Prevention

 

376,023

       
 

NON-FUNCTIONAL

   
       
 

STATE COMPTROLLER - MISCELLANEOUS

   
 

Nonfunctional - Change to Accruals

116,945

 
       
 

TOTAL - INSURANCE FUND

[95,035,932]

95,206,162

Sec. 4. (Effective July 1, 2018) The amounts appropriated for the fiscal year ending June 30, 2019, in section 10 of public act 17-2 of the June special session regarding the TOURISM FUND are amended to read as follows:

   

2018-2019

 
 

CONSERVATION AND DEVELOPMENT

   
       
 

DEPARTMENT OF ECONOMIC AND COMMUNITY DEVELOPMENT

   
 

Statewide Marketing

4,130,912

 
 

Hartford Urban Arts Grant

242,371

 
 

New Britain Arts Council

39,380

 
 

Main Street Initiatives

100,000

 
 

Neighborhood Music School

80,540

 
 

Nutmeg Games

40,000

 
 

Discovery Museum

196,895

 
 

National Theatre of the Deaf

78,758

 
 

Connecticut Science Center

446,626

 
 

CT Flagship Producing Theaters Grant

259,951

 
 

Performing Arts Centers

787,571

 
 

Performing Theaters Grant

306,753

 
 

Arts Commission

1,497,298

 
 

Art Museum Consortium

287,313

 
 

Litchfield Jazz Festival

29,000

 
 

Arte Inc.

20,735

 
 

CT Virtuosi Orchestra

15,250

 
 

Barnum Museum

20,735

 
 

Various Grants

393,856

 
 

CT Open

 

250,000

 

Greater Hartford Arts Council

74,079

 
 

Stepping Stones Museum for Children

30,863

 
 

Maritime Center Authority

303,705

 
 

Connecticut Humanities Council

850,000

 
 

Amistad Committee for the Freedom Trail

36,414

 
 

New Haven Festival of Arts and Ideas

414,511

 
 

New Haven Arts Council

52,000

 
 

Beardsley Zoo

253,879

 
 

Mystic Aquarium

322,397

 
 

Northwestern Tourism

400,000

 
 

Eastern Tourism

400,000

 
 

Central Tourism

400,000

 
 

Twain/Stowe Homes

81,196

 
 

Cultural Alliance of Fairfield

52,000

 
 

AGENCY TOTAL

[12,644,988]

12,894,988

Sec. 5. Section 12 of public act 17-2 of the June special session is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

(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] year ending June 30, 2018, [and June 30, 2019,] in order to reduce labor-management expenditures by $700,000,000 for [the] said fiscal year. [ending June 30, 2018, and by $867,600,000 for the fiscal year ending June 30, 2019.]

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

Sec. 6. Section 13 of public act 17-2 of the June special session is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

(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 in the General Fund of $42,250,000 in the fiscal year ending June 30, 2018, and [$45,000,000] $9,515,570 in the fiscal year ending June 30, 2019.

(b) The Secretary of the Office of Policy and Management may make reductions in allotments for the legislative branch for the fiscal [years] year ending June 30, 2018, [and June 30, 2019,] in order to achieve budget savings of $1,000,000 in the General Fund during [each such] said 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 in the General Fund of $3,000,000 in the fiscal year ending June 30, 2018, and [$8,000,000] $5,000,000 in the fiscal year ending June 30, 2019. Such reductions shall be achieved as determined by the Chief Justice and Chief Public Defender.

Sec. 7. Section 14 of public act 17-2 of the June special session is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

The Secretary of the Office of Policy and Management may make reductions in allotments in any budgeted agency of the state in order to achieve targeted budget savings in the General Fund of $111,814,090 for the fiscal year ending June 30, 2018. [, and $150,878,179 for the fiscal year ending June 30, 2019.]

Sec. 8. (Effective July 1, 2018) The sum of $299,200,000 of the amount appropriated in section 1 of public act 17-2 of the June special session, as amended by section 16 of public act 17-4 of the June special session and section 1 of public act 17-1 of the January special session, to the Department of Social Services, for Hospital Supplemental Payments, for the fiscal year ending June 30, 2018, shall not lapse on said date, and such amount shall be carried forward and made available for such purpose for the fiscal year ending June 30, 2019.

Sec. 9. (Effective July 1, 2018) The sum of $21,000,000 of the amount appropriated in section 1 of public act 17-2 of the June special session, as amended by section 16 of public act 17-4 of the June special session and section 1 of public act 17-1 of the January special session, to the Department of Social Services, for Medicaid, for the fiscal year ending June 30, 2018, shall not lapse on said date, and such amount shall be carried forward and made available for such purpose for the fiscal year ending June 30, 2019.

Sec. 10. (Effective July 1, 2018) Notwithstanding any provision of the general statutes or any public or special act, the Secretary of the Office of Policy and Management shall not reduce allotment requisitions or allotments in force concerning any of the following in order to achieve any unallocated lapse in the General Fund pursuant to section 1 of public act 17-2 of the June special session, as amended by section 16 of public act 17-4 of the June special session, section 1 of public act 17-1 of the January special session and section 1 of this act, or section 13 of public act 17-2 of the June special session, as amended by this act, for the fiscal year ending June 30, 2019: (1) Aid to municipalities, including education equalization aid grants, established and paid under sections 10-262h and 10-262i of the general statutes; (2) mental health and substance abuse services; (3) the Connecticut Children's Medical Center; (4) the Justice Education Center, Inc.; (5) the Connecticut Youth Employment Program; (6) fire training schools; and (7) the Youth Violence Initiative.

Sec. 11. Subsection (c) of section 10-183t of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

(c) (1) On and after July 1, 2000, the board shall pay a subsidy equal to the subsidy paid in the fiscal year ending June 30, 2000, to the board of education or to the state, if applicable, on behalf of any member who is receiving retirement benefits or a disability allowance from the system, the spouse of such member, the surviving spouse of such member, or a disabled dependent of such member if there is no spouse or surviving spouse, who is participating in a health insurance plan maintained by a board of education or by the state, if applicable. Such payment shall not exceed the actual cost of such insurance.

(2) With respect to any person participating in any such plan pursuant to subsection (b) of this section, the state shall appropriate to the board one-third of the cost of the subsidy, except that, for the fiscal year ending June 30, 2013, the state shall appropriate twenty-five per cent of the cost of the subsidy. On and after July 1, 2018, for the fiscal year ending June 30, 2019, and for each fiscal year thereafter, fifty per cent of the total amount appropriated by the state in each such fiscal year for the state's share of the cost of such subsidies shall be paid to the board on or before July first of such fiscal year, and the remaining fifty per cent of such total amount shall be paid to the board on or before December first of such fiscal year.

(3) No payment to a board of education pursuant to this subsection may be used to reduce the amount of any premium payment on behalf of any such member, spouse, surviving spouse, or disabled dependent, made by such board pursuant to any agreement in effect on July 1, 1990. On and after July 1, 2012, the board shall pay a subsidy of two hundred twenty dollars per month on behalf of the member, spouse or the surviving spouse of such member who: [(1)] (A) Has attained the normal retirement age to participate in Medicare, [(2)] (B) is not eligible for Medicare Part A without cost, and [(3)] (C) contributes at least two hundred twenty dollars per month towards his or her medical and prescription drug plan provided by the board of education.

Sec. 12. (Effective from passage) Notwithstanding the provisions of subsections (a) to (d), inclusive, of section 16-245m of the general statutes, for the fiscal years ending June 30, 2018, and June 30, 2019, the Public Utilities Regulatory Authority shall authorize the disbursement of sixty-three million five hundred thousand dollars in the fiscal year ending June 30, 2018, and fifty-three million five hundred thousand dollars in the fiscal year ending June 30, 2019, from the Energy Conservation and Load Management Funds established pursuant to said subsections. The amount disbursed from each Energy Conservation and Load Management Fund shall be proportionately based on the receipts received by each of said funds. Such disbursements shall be deposited in the General Fund.

Sec. 13. Section 17b-256f of the 2018 supplement to the general statutes, as amended by section 6 of public act 17-1 of the January special session, is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

The Commissioner of Social Services shall [establish eligibility] increase income disregards used to determine eligibility by the Department of Social Services for the federal Qualified Medicare Beneficiary, the Specified Low-Income Medicare Beneficiary and the Qualifying Individual programs, administered in accordance with the provisions of 42 USC 1396d(p), by such amounts that shall result in persons with income that is (1) less than [one hundred] two hundred eleven per cent of the federal poverty level qualifying for the Qualified Medicare Beneficiary program, (2) at or above [one hundred] two hundred eleven per cent of the federal poverty level but less than [one hundred twenty] two hundred thirty-one per cent of the federal poverty level qualifying for the Specified Low-Income Medicare Beneficiary program, and (3) at or above [one hundred twenty] two hundred thirty-one per cent of the federal poverty level but less than [one hundred thirty-five] two hundred forty-six per cent of the federal poverty level qualifying for the Qualifying Individual program. The commissioner shall not apply an asset test for eligibility under the Medicare Savings Program. The commissioner shall not consider as income Aid and Attendance pension benefits granted to a veteran, as defined in section 27-103, or the surviving spouse of such veteran. The Commissioner of Social Services, pursuant to section 17b-10, may implement policies and procedures to administer the provisions of this section while in the process of adopting such policies and procedures in regulation form, provided the commissioner prints notice of the intent to adopt the regulations on the department's Internet web site and the eRegulations System not later than twenty days after the date of implementation. Such policies and procedures shall be valid until the time final regulations are adopted.

Sec. 14. Section 23-15h of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

(a) There is established an account to be known as the Passport to the Parks account which shall be a separate, nonlapsing account within the General Fund. Moneys in such account shall be used to provide expenses of the Council on Environmental Quality, beginning with the fiscal year ending June 30, 2019, and for the care, maintenance, operation and improvement of state parks and campgrounds, the funding of soil and water conservation districts and the funding of environmental review teams, in accordance with subsection (b) of this section. Any moneys in such account may be expended only pursuant to an appropriation by the General Assembly. All funds collected from the Passport to the Parks Fee established pursuant to section 14-49b shall be deposited into the Passport to the Parks account. Such account shall contain all moneys required by law to be deposited in such account. Such account may receive funds from private or public sources, including, but not limited to, any municipal government or the federal government. Such account shall contain subaccounts as required by section 23-15b.

(b) For the fiscal year beginning July 1, 2018, and each fiscal year thereafter, the sum of one hundred thousand dollars shall be paid by the Department of Energy and Environmental Protection from the Passport to the Parks account to each of the following entities: (1) The Connecticut River Coastal Conservation District, (2) the Eastern Conservation District, (3) the North Central Conservation District, (4) the Northwest Conservation District, (5) the Southwest Conservation District, (6) the Connecticut Environmental Review Team, and (7) the Connecticut Council on Water and Soil Conservation.

Sec. 15. (Effective July 1, 2018) The sum of $1,500,000 dollars appropriated in section 1 of public act 17-2 of the June special session, as amended by section 16 of public act 17-4 of the June special session, section 1 of public act 17-1 of the January special session and section 1 of this act, to the Department of Education, for Talent Development, for the fiscal year ending June 30, 2019, shall be for the purpose of providing funding on a state-wide basis for the teacher education and mentoring program established under section 10-145o of the general statutes.

Sec. 16. (NEW) (Effective July 1, 2018) For the fiscal year ending June 30, 2019, and for each fiscal year thereafter, the Comptroller shall fund the fringe benefit costs for employees of the community college system who are supported by resources other than the General Fund in an amount not to exceed $16,200,000 from the resources appropriated for State Comptroller-Fringe Benefits. Nothing in this section shall change the fringe benefit support provided to the community college system for General Fund supported employees from the resources appropriated for State Comptroller-Fringe Benefits.

Sec. 17. (Effective July 1, 2018) Grants given by the Judicial Department for the Youth Violence Initiative for the fiscal year ending June 30, 2019, shall include grants to Danbury, Waterbury, West Haven and Meriden.

Sec. 18. (Effective July 1, 2018) The sum of $2,000,000 appropriated in section 1 of public act 17-2 of the June special session, as amended by section 16 of public act 17-4 of the June special session, section 1 of public act 17-1 of the January special session and section 1 of this act, to the Department of Veterans Affairs, for Personal Services, for the fiscal year ending June 30, 2019, shall be for the purpose of achieving dual licensure for the Connecticut Veterans Home and Hospital as a chronic disease hospital and a skilled nursing facility no later than January 1, 2021.

Sec. 19. (Effective July 1, 2018) The following sums appropriated in section 1 of public act 17-2 of the June special session, as amended by section 16 of public act 17-4 of the June special session, section 1 of public act 17-1 of the January special session and section 1 of this act, for the fiscal year ending June 30, 2019, shall be for the purpose of providing assistance to persons residing in the state who were displaced by Hurricane Maria as follows: (1) $400,000 to the Department of Education, for Bilingual Education, to be distributed to the top six school districts with the largest concentration of Hurricane Maria evacuees; (2) $600,000 to the Department of Housing, for Housing/Homeless Services, to fund security deposits and first month rent to those evacuees impacted by Hurricane Maria; and (3) $500,000 to the Department of Social Services, for Human Resource Development-Hispanic Programs, as follows: $90,000 to the Hispanic Coalition Inc. in Waterbury, $90,000 to Junta For Progressive Action in New Haven, $90,000 to Family Resource Center in Hartford, $90,000 to Caribe Youth Leaders in Waterbury, $40,000 to Casa Boricua in Meriden, $40,000 to Human Resource Agency of New Britain Inc. in New Britain, $40,000 to YMCA of Greater Hartford, Larson Center and $20,000 to Thames Valley Council for Community Action in New London.

Sec. 20. Subsection (a) of section 4-30a of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective May 15, 2018):

(a) (1) All revenue in excess of three billion one hundred fifty million dollars received by the state each fiscal year from estimated and final payments of the personal income tax imposed under chapter 229 shall be transferred by the Treasurer to a special fund to be known as the Budget Reserve Fund. On and after July 1, 2018, the threshold amount shall be adjusted annually by the compound annual growth rate of personal income in the state over the preceding five calendar years, using data reported by United States Bureau of Economic Analysis.

(2) The General Assembly may amend the threshold amount of three billion one hundred fifty million dollars, by vote of at least three-fifths of the members of each house of the General Assembly, due to changes in state or federal tax law or policy or significant adjustments to economic growth or tax collections.

Sec. 21. Subsection (aa) of section 3-20 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective May 15, 2018):

(aa) (1) For each fiscal year during which general obligation bonds or credit revenue bonds issued on and after May 15, 2018, and prior to July 1, 2020, shall be outstanding, the state of Connecticut shall comply with the provisions of (A) section 4-30a of the general statutes, revision of 1958, revised to January 1, 2017, as amended by section 704 of public act 17-2 of the June special session and section 20 of this act, (B) section 2-33c in effect on October 31, 2017, (C) section 2-33a of the general statutes, revision of 1958, revised to January 1, 2017, as amended by section 709 of public act 17-2 of the June special session, (D) subsections (d) and (g) of this section, revision of 1958, revised to January 1, 2017, as amended by sections 710 and 711 of public act 17-2 of the June special session, and (E) section 3-21 of the general statutes, revision of 1958, revised to January 1, 2017, as amended by section 712 of public act 17-2 of the June special session. The state of Connecticut does hereby pledge to and agree with the holders of any bonds, notes and other obligations issued pursuant to subdivision (2) of this subsection that no public or special act of the General Assembly taking effect on or after May 15, 2018, and prior to July 1, [2028] 2023, shall alter the obligation to comply with the provisions of the sections and subsections set forth in subparagraphs (A) to (E), inclusive, of this subdivision, until such bonds, notes or other obligations, together with the interest thereon, are fully met and discharged, provided nothing in this subsection shall preclude such alteration (i) if and when adequate provision shall be made by law for the protection of the holders of such bonds, or (ii) (I) if and when the Governor declares an emergency or the existence of extraordinary circumstances, in which the provisions of section 4-85 are invoked, (II) at least three-fifths of the members of each chamber of the General Assembly vote to alter such required compliance during the fiscal year for which the emergency or existence of extraordinary circumstances are determined, and (III) any such alteration is for the fiscal year in progress only.

(2) The Treasurer shall include this pledge and undertaking in general obligation bonds and credit revenue bonds issued on or after May 15, 2018, and prior to July 1, 2020, provided such pledge and undertaking (A) shall be applicable for a period of [ten] five years from the date of first issuance of such bonds, and (B) shall not apply to refunding bonds issued for bonds issued under this subdivision.

Sec. 22. (Effective May 14, 2018) Notwithstanding the provisions of subsection (d) of section 4-30a of the general statutes, after (1) the Treasurer has transferred, pursuant to subsection (a) of section 4-30a of the general statutes, the excess revenue from estimated and final payments of the personal income tax imposed under chapter 229 of the general statutes to the Budget Reserve Fund for the fiscal year ending June 30, 2018, and (2) the Comptroller has determined the amount of any deficit for the fiscal year ending June 30, 2018, and the necessary funds to fund such amount have been deemed appropriated from the excess revenue under subdivision (1) of this section, the Comptroller shall transfer sixteen million one hundred thousand dollars from such excess revenue to the retired teachers' health insurance premium account established pursuant to subsection (d) of section 10-183t of the general statutes. Such transfer shall be in addition to any other contributions or payments required pursuant to section 10-183t of the general statutes.

Sec. 23. (Effective July 1, 2018) For the fiscal year ending June 30, 2019, the following municipalities shall receive a motor vehicle property tax grant, payable not later than August 1, 2018, in the following amounts:

 

Municipality

Grant Amount for

 

 

Fiscal Year 2019

 

Bridgeport

5,309, 512

 

East Hartford

276,593

 

Hamden

139,216

 

Hartford

11,078,328

 

Naugatuck

565,309

 

New Britain

1,809,120

 

Torrington

187,506

 

Waterbury

7,412,524

 

Norwich - CCD

623,634

 

Windham #2

537,964

 

W Haven 1st Center

78,676

 

Allingtown

120,170

Sec. 24. Subsection (c) of section 4-66l of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

(c) (1) For the fiscal year ending June 30, 2018, motor vehicle property tax grants to municipalities that impose mill rates on real property and personal property other than motor vehicles greater than 39 mills or that, when combined with the mill rate of any district located within the municipality, impose mill rates greater than 39 mills, shall be made in an amount equal to the difference between the amount of property taxes levied by the municipality and any district located within the municipality on motor vehicles for the assessment year commencing October 1, 2013, and the amount such levy would have been if the mill rate on motor vehicles for said assessment year was 39 mills.

(2) For the fiscal year ending June 30, [2019] 2020, and each fiscal year thereafter, motor vehicle property tax grants to municipalities that impose mill rates on real property and personal property other than motor vehicles greater than 45 mills or that, when combined with the mill rate of any district located within the municipality, impose mill rates greater than 45 mills, shall be made in an amount equal to the difference between the amount of property taxes levied by the municipality and any district located within the municipality on motor vehicles for the assessment year commencing October 1, [2013] 2016, and the amount such levy would have been if the mill rate on motor vehicles for said assessment year was 45 mills.

(3) For the fiscal year ending June 30, 2018, [and each fiscal year thereafter,] any municipality that imposed a mill rate for real and personal property of more than 39 mills during the fiscal year ending June 30, 2017, and effected a revaluation of real property for the 2014 or 2015 assessment year that resulted in an increase of 4 or more mills over the prior mill rate, may apply to the Office of Policy and Management for a supplemental motor vehicle property tax grant. The Office of Policy and Management may approve such an application, within available funds, provided such supplemental grant does not reduce any amount payable to any other municipality.

(4) Not later than fifteen calendar days after receiving a property tax grant pursuant to this section, the municipality shall disburse to any district located within the municipality the amount of any such property tax grant that is attributable to the district.

Sec. 25. (Effective July 1, 2018) Up to $240,000 appropriated in section 1 of public act 17-2 of the June special session, as amended by section 16 of public act 17-4 of the June special session, section 1 of public act 17-1 of the January special session and section 1 of this act, for the fiscal year ending June 30, 2019, to the Department of Housing, for Housing/Homeless Services, shall be used in the following amounts for the purposes specified: (1) $150,000 for a grant to the New London Homeless Hospitality Center; and (2) $90,000 for a grant to Noble House operated by CASA, Inc. in Bridgeport.

Sec. 26. (Effective July 1, 2018) The sum of $127,000 of the amount appropriated in section 1 of public act 17-2 of the June special session, as amended by section 16 of public act 17-4 of the June special session, section 1 of public act 17-1 of the January special session and section 1 of this act, to the Department of Social Services, for Human Resource Development-Hispanic Programs, for the fiscal year ending June 30, 2019, shall be made available for a grant to the Spanish Community of Wallingford for said fiscal year.

Sec. 27. Section 717 of public act 17-2 of the June special session is amended to read as follows (Effective July 1, 2018):

The appropriations in section 1 of this act are supported by the GENERAL FUND revenue estimates as follows:

 

 

2017-2018

2018-2019

 

TAXES

 

 
 

Personal Income

$9,182,500,000

[$9,312,200,000]

$9,707,600,000

 

Sales and Use

4,220,500,000

[4,288,100,000]

4,153,600,000

 

Corporation

933,300,000

[988,700,000]

920,200,000

 

Public Service

284,900,000

[263,700,000]

243,800,000

 

Inheritance and Estate

180,100,000

[170,500,000]

176,200,000

 

Insurance Companies

230,600,000

[234,200,000]

234,300,000

 

Cigarettes

394,200,000

[391,300,000]

381,000,000

 

Real Estate Conveyance

215,600,000

[222,300,000]

209,400,000

 

Alcoholic Beverages

62,600,000

63,000,000

 

Admissions and Dues

41,500,000

41,800,000

 

Health Provider

1,045,000,000

[1,044,100,000]

1,049,200,000

 

Miscellaneous

27,700,000

[33,000,000]

22,000,000

 

TOTAL TAXES

16,818,500,000

[17,052,900,000]

17,202,100,000

 

 

 

 
 

Refunds of Taxes

(1,146,800,000)

[(1,201,000,000)]

(1,215,100,000)

 

Earned Income Tax Credit

(115,000,000)

[(120,600,000)]

(118,300,000)

 

R & D Credit Exchange

(7,300,000)

[(7,600,000)]

(6,400,000)

 

TAXES LESS REFUNDS

15,549,400,000

[15,723,700,000]

15,862,300,000

 

 

 

 
 

OTHER REVENUE

 

 
 

Transfers - Special Revenue

339,300,000

[346,400,000]

352,700,000

 

Indian Gaming Payments

267,300,000

[199,000,000]

203,600,000

 

Licenses, Permits and Fees

309,600,000

[343,700,000]

322,600,000

 

Sales of Commodities

43,800,000

[44,900,000]

37,700,000

 

Rents, Fines and Escheats

143,000,000

[143,700,000]

147,200,000

 

Investment Income

5,900,000

[7,000,000]

14,500,000

 

Miscellaneous

207,400,000

189,100,000

 

Refunds of Payments

(62,500,000)

[(63,900,000)]

(58,800,000)

 

TOTAL OTHER REVENUE

1,253,800,000

[1,209,900,000]

1,208,600,000

 

 

 

 
 

OTHER SOURCES

 

 
 

Federal Grants

1,766,349,611

[1,763,978,988]

2,112,400,000

 

Transfer From Tobacco Settlement

109,700,000

110,200,000

 

Transfers (To)/From Other Funds

60,500,000

[100,400,000]

78,300,000

 

Volatility Cap Adjustment

 

(363,069,406)

 

TOTAL OTHER SOURCES

1,936,549,611

[1,974,578,988]

1,937,830,594

 

 

 

 
 

TOTAL GENERAL FUND REVENUE

18,739,749,611

[18,908,178,988]

19,008,730,594

Sec. 28. Section 718 of public act 17-2 of the June special session is amended to read as follows (Effective July 1, 2018):

The appropriations in section 2 of this act are supported by the SPECIAL TRANSPORTATION FUND revenue estimates as follows:

 

 

2017-2018

2018-2019

 

TAXES

 

 
 

Motor Fuels

$505,300,000

[$506,100,000]

$502,300,000

 

Oil Companies

271,800,000

[300,200,000]

279,800,000

 

Sales and Use

327,800,000

[335,400,000]

358,400,000

 

Sales Tax - DMV

88,000,000

[88,800,000]

86,800,000

 

Refunds of Taxes

(12,600,000)

[(14,100,000)]

(14,600,000)

 

TOTAL - TAXES LESS REFUNDS

1,180,300,000

[1,216,400,000]

1,212,700,000

 

 

 

 
 

OTHER SOURCES

 

 
 

Motor Vehicle Receipts

251,800,000

[253,800,000]

250,600,000

 

Licenses, Permits and Fees

144,400,000

[145,200,000]

142,800,000

 

Interest Income

9,500,000

[10,400,000]

12,400,000

 

Federal Grants

12,100,000

12,100,000

 

Transfers From Other Funds

(5,500,000)

(5,500,000)

 

Refunds of Payments

 

[(4,300,000)]

(4,600,000)

 

NET TOTAL OTHER SOURCES

412,300,000

[411,700,000]

407,800,000

 

 

 

 
 

TOTAL SPECIAL TRANSPORTATION FUND

REVENUE

1,592,600,000

[1,628,100,000]

1,620,500,000

Sec. 29. Section 721 of public act 17-2 of the June special session is amended to read as follows (Effective July 1, 2018):

The appropriations in section 5 of [this act] public act 17-2 of the June special session are supported by the BANKING FUND revenue estimates as follows:

 

 

2017-2018

2018-2019

 

Fees and Assessments

$36,200,000

[$36,200,000]

34,000,000

 

TOTAL BANKING FUND

36,200,000

[36,200,000]

34,000,000

Sec. 30. Section 722 of public act 17-2 of the June special session is amended to read as follows (Effective July 1, 2018):

The appropriations in section [6] 3 of this act are supported by the INSURANCE FUND revenue estimates as follows:

 

 

2017-2018

2018-2019

 

Fees and Assessments

$87,300,000

[$92,200,000]

$95,300,000

 

TOTAL INSURANCE FUND

87,300,000

[92,200,000]

95,300,000

Sec. 31. Section 723 of public act 17-2 of the June special session is amended to read as follows (Effective July 1, 2018):

The appropriations in section 7 of [this act] public act 17-2 of the June special session are supported by the CONSUMER COUNSEL AND PUBLIC UTILITY CONTROL FUND revenue estimates as follows:

 

 

2017-2018

2018-2019

 

Fees and Assessments

$29,000,000

[$29,000,000]

$25,700,000

 

TOTAL CONSUMER COUNSEL AND PUBLIC UTILITY CONTROL FUND

29,000,000

[29,000,000]

25,700,000

Sec. 32. Section 724 of public act 17-2 of the June special session is amended to read as follows (Effective July 1, 2018):

The appropriations in section 8 of [this act] public act 17-2 of the June special session are supported by the WORKERS' COMPENSATION FUND revenue estimates as follows:

 

 

2017-2018

2018-2019

 

Fees and Assessments

$14,034,732

[$26,301,633]

27,500,000

 

Net Use of Balance

10,700,000

0

 

TOTAL WORKERS' COMPENSATION FUND

24,734,732

[26,301,633]

27,500,000

Sec. 33. (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, 2018, 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. 34. Section 12-170f of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

(a) Any renter, believing himself or herself to be entitled to a grant under section 12-170d for any calendar year, shall apply for such grant to the assessor of the municipality in which the renter resides or to the duly authorized agent of such assessor or municipality on or after April first and not later than October first of each year with respect to such grant for the calendar year preceding each such year, on a form prescribed and furnished by the Secretary of the Office of Policy and Management to the assessor. A renter may apply to the secretary prior to December fifteenth of the claim year for an extension of the application period. The secretary may grant such extension in the case of extenuating circumstance due to illness or incapacitation as evidenced by a certificate signed by a physician or an advanced practice registered nurse to that extent, or if the secretary determines there is good cause for doing so. A renter making such application shall present to such assessor or agent, in substantiation of the renter's application, a copy of the renter's federal income tax return, and if not required to file a federal income tax return, such other evidence of qualifying income, receipts for money received, or cancelled checks, or copies thereof, and any other evidence the assessor or such agent may require. When the assessor or agent is satisfied that the applying renter is entitled to a grant, such assessor or agent shall issue a certificate of grant in such form as the secretary may prescribe and supply showing the amount of the grant due.

(b) The assessor or agent shall forward the application to the secretary not later than the last day of the month following the month in which the renter has made application. Any municipality that neglects to transmit to the secretary the application as required by this section shall forfeit two hundred fifty dollars to the state, provided the secretary may waive such forfeiture in accordance with procedures and standards adopted by regulation in accordance with chapter 54. The certificate of grant shall be delivered to the renter and the assessor or agent shall keep the original copy of such certificate and application.

(c) After the secretary's review of each claim, pursuant to section 12-120b, and verification of the amount of the grant, the secretary shall make a determination of any per cent reduction to all claims that will be necessary to keep within available appropriations and, not later than October fifteenth of each year, prepare a list of certificates approved for payment, and shall thereafter supplement such list monthly. Such list and any supplements thereto shall be approved for payment by the secretary and shall be forwarded by the secretary to the Comptroller, along with a notice of any per cent reduction in claim amounts, and the Comptroller shall, not later than fifteen days following receipt of such list, draw an order on the Treasurer in favor of each person on such list and on supplements to such list in the amount of such person's claim, minus any per cent reduction noticed by the secretary pursuant to this subsection, and the Treasurer shall pay such amount to such person, not later than fifteen days following receipt of such order.

[(d) The secretary shall (1) select one or more grants of state financial assistance provided to a municipality pursuant to any provision of the general statutes to withhold or reduce for purposes of this section, (2) not later than June 30, 2018, and each fiscal year thereafter, withhold or reduce such state financial assistance provided to a municipality in an amount equal to fifty per cent of any grant payments made pursuant to this section to renters in such municipality for the most recent application period, provided the aggregate amount withheld or reduced shall not exceed two hundred fifty thousand dollars per municipality for any fiscal year, and (3) transfer such amounts withheld or reduced to the Office of Policy and Management for purposes of making grant payments pursuant to this section. For purposes of this subsection "state financial assistance" means any grant funded by an appropriation authorized by public or special act of the General Assembly, but excluding any grant or loan financed from the proceeds of the state's general obligation bond issued pursuant to any authorization, allocation or approval of the State Bond Commission.]

[(e)] (d) If the Secretary of the Office of Policy and Management determines a renter was overpaid for such grant, the amount of any subsequent grant paid to the renter under section 12-170d after such determination shall be reduced by the amount of overpayment until the overpayment has been recouped. Any claimant aggrieved by the results of the secretary's review or determination shall have the rights of appeal as set forth in section 12-120b. Applications filed under this section shall not be open for public inspection. Any person who, for the purpose of obtaining a grant under section 12-170d wilfully fails to disclose all matters related thereto or with intent to defraud makes false statement shall be fined not more than five hundred dollars.

[(f)] (e) Any municipality may provide, upon approval by its legislative body, that the duties and responsibilities of the assessor, as required under this section and section 12-170g, shall be transferred to (1) the officer in such municipality having responsibility for the administration of social services, or (2) the coordinator or agent for the elderly in such municipality.

Sec. 35. Section 2-71x of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

For the fiscal year ending June 30, 2018, and each fiscal year thereafter, the Comptroller shall segregate [one] two 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. 36. (Effective July 1, 2018) The unexpended balance of funds appropriated in section 1 of public act 17-2 of the June special session, as amended by section 16 of public act 17-4 of the June special session, section 1 of public act 17-1 of the January special session and section 1 of this act, to the Department of Administrative Services, for Other Expenses, to fund the Office of the Claims Commissioner for the fiscal year ending June 30, 2018, shall not lapse on June 30, 2018, and shall continue to be available for such purpose.

Sec. 37. (Effective July 1, 2018) Notwithstanding any provision of the general statutes or any public or special act, for the fiscal year ending June 30, 2019, any funds remaining after the distribution of equalization aid grants pursuant to the provisions of section 10-262i of the general statutes, shall be distributed in said fiscal year to those towns whose districts received students during the fiscal year ending June 30, 2018, who were displaced by Hurricane Maria. Such distribution shall be on a per-student basis determined by the highest number of displaced students enrolled in each such district in any week during the fiscal year ending June 30, 2018.

Sec. 38. Subsection (d) of section 9-705 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(d) [For] (1) Except as provided in subdivision (2) of this subsection, for elections held in 2014, and thereafter, [except for in 2018,] the amount of the grants in subsections (a), (b) and (c) of this section shall be adjusted by the State Elections Enforcement Commission not later than January 15, 2014, and quadrennially thereafter, [except for in 2018,] in accordance with any change in the consumer price index for all urban consumers as published by the United States Department of Labor, Bureau of Labor Statistics, during the period beginning on January 1, 2010, and ending on December thirty-first in the year preceding the year in which said adjustment is to be made.

(2) For elections held in 2018, the amount of the grants in subsections (a), (b) and (c) of this section shall be adjusted by the State Elections Enforcement Commission immediately in accordance with any change in the consumer price index for all urban consumers as published by the United States Department of Labor, Bureau of Labor Statistics, during the period beginning on January 1, 2010, and ending on December 31, 2013.

Sec. 39. Subdivision (2) of subsection (a) of section 9-705 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(2) The qualified candidate committee of a candidate for the office of Governor who has been nominated, or who has qualified to appear on the election ballot in accordance with the provisions of subpart C of part III of chapter 153, shall be eligible to receive a grant from the fund for the general election campaign in the amount of six million dollars, provided (A) any such committee shall receive seventy-five per cent of said amount if such committee applies for such grant, in accordance with section 9-706, on or after the seventieth day but before the fifty-sixth day preceding the election, (B) any such committee shall receive sixty-five per cent of said amount if such committee so applies on or after the fifty-sixth day but before the forty-second day preceding the election, (C) any such committee shall receive fifty-five per cent of said amount if such committee so applies on or after the forty-second day but before the twenty-eighth day preceding the election, (D) any such committee shall receive forty per cent of said amount if such committee so applies on or after the twenty-eighth day preceding the election, and (E) in the case of an election held in 2014, or thereafter, [except for in 2018,] said amount shall be adjusted under subsection (d) of this section.

Sec. 40. Subdivision (2) of subsection (b) of section 9-705 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(2) The qualified candidate committee of a candidate for the office of Attorney General, State Comptroller, Secretary of the State or State Treasurer who has been nominated, or who has qualified to appear on the election ballot in accordance with the provisions of subpart C of part III of chapter 153, shall be eligible to receive a grant from the fund for the general election campaign in the amount of seven hundred fifty thousand dollars, provided (A) any such committee shall receive seventy-five per cent of said amount if such committee applies for such grant, in accordance with section 9-706, on or after the seventieth day but before the fifty-sixth day preceding the election, (B) any such committee shall receive sixty-five per cent of said amount if such committee so applies on or after the fifty-sixth day but before the forty-second day preceding the election, (C) any such committee shall receive fifty-five per cent of said amount if such committee so applies on or after the forty-second day but before the twenty-eighth day preceding the election, (D) any such committee shall receive forty per cent of said amount if such committee so applies on or after the twenty-eighth day preceding the election, and (E) in the case of an election held in 2014, or thereafter, [except for in 2018,] said amount shall be adjusted under subsection (d) of this section.

Sec. 41. Subsection (h) of section 9-705 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(h) [For] (1) Except as provided in subdivision (2) of this subsection, for elections held in 2010, and thereafter, [except for in 2018,] the amount of the grants in subsections (e), (f) and (g) of this section shall be adjusted by the State Elections Enforcement Commission not later than January 15, 2010, and biennially thereafter, [except for in 2018,] in accordance with any change in the consumer price index for all urban consumers as published by the United States Department of Labor, Bureau of Labor Statistics, during the period beginning on January 1, 2008, and ending on December thirty-first in the year preceding the year in which said adjustment is to be made.

(2) For elections held in 2018, the amount of the grants in subsections (e), (f) and (g) of this section shall be adjusted by the State Elections Enforcement Commission immediately in accordance with any change in the consumer price index for all urban consumers as published by the United States Department of Labor, Bureau of Labor Statistics, during the period beginning on January 1, 2008, and ending on December 31, 2015.

Sec. 42. Subparagraph (A) of subdivision (2) of subsection (e) of section 9-705 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(2) (A) In the case of a state election, the qualified candidate committee of a candidate for the office of state senator who has been nominated, or has qualified to appear on the election ballot in accordance with subpart C of part III of chapter 153, shall be eligible to receive a grant from the fund for the general election campaign in the amount of eighty-five thousand dollars, provided (i) any such committee shall receive seventy-five per cent of said amount if such committee applies for such grant, in accordance with section 9-706, on or after the seventieth day but before the fifty-sixth day preceding the election, (ii) any such committee shall receive sixty-five per cent of said amount if such committee so applies on or after the fifty-sixth day but before the forty-second day preceding the election, (iii) any such committee shall receive fifty-five per cent of said amount if such committee so applies on or after the forty-second day but before the twenty-eighth day preceding the election, (iv) any such committee shall receive forty per cent of said amount if such committee so applies on or after the twenty-eighth day preceding the election, and (v) in the case of an election held in 2010, or thereafter, [except for in 2018,] said amount shall be adjusted under subsection (h) of this section.

Sec. 43. Subparagraph (A) of subdivision (2) of subsection (f) of section 9-705 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(2) (A) In the case of a state election, the qualified candidate committee of a candidate for the office of state representative who has been nominated, or has qualified to appear on the election ballot in accordance with subpart C of part III of chapter 153, shall be eligible to receive a grant from the fund for the general election campaign in the amount of twenty-five thousand dollars, provided (i) any such committee shall receive seventy-five per cent of said amount if such committee applies for such grant, in accordance with section 9-706, on or after the seventieth day but before the fifty-sixth day preceding the election, (ii) any such committee shall receive sixty-five per cent of said amount if such committee so applies on or after the fifty-sixth day but before the forty-second day preceding the election, (iii) any such committee shall receive fifty-five per cent of said amount if such committee so applies on or after the forty-second day but before the twenty-eighth day preceding the election, (iv) any such committee shall receive forty per cent of said amount if such committee so applies on or after the twenty-eighth day preceding the election, and (v) in the case of an election held in 2010, or thereafter, [except for in 2018,] said amount shall be adjusted under subsection (h) of this section.

Sec. 44. (Effective from passage) The following sums are appropriated from the GENERAL FUND for the purposes herein specified for the fiscal year ending June 30, 2018:

 

GENERAL FUND

2017-2018

     
 

DIVISION OF CRIMINAL JUSTICE

 
 

Personal Services

335,000

     
 

DEPARTMENT OF ENERGY AND ENVIRONMENTAL PROTECTION

 
 

Environmental Conservation

1,800,000

     
 

OFFICE OF THE CHIEF MEDICAL EXAMINER

 
 

Personal Services

170,000

     
 

DEPARTMENT OF DEVELOPMENTAL SERVICES

 
 

Personal Services

4,000,000

 

Other Expenses

1,500,000

     
 

DEPARTMENT OF MENTAL HEALTH AND ADDICTION SERVICES

 
 

Other Expenses

2,000,000

     
 

CONNECTICUT STATE COLLEGES AND UNIVERSITIES

 
 

Workers' Compensation Claims

250,000

     
 

DEPARTMENT OF CORRECTION

 
 

Personal Services

2,900,000

 

Other Expenses

1,600,000

     
 

DEPARTMENT OF CHILDREN AND FAMILIES

 
 

Personal Services

5,400,000

 

Substance Abuse Treatment

3,800,000

     
 

WORKERS' COMPENSATION CLAIMS – ADMINISTRATIVE SERVICES

 
 

Workers' Compensation Claims

1,800,000

     
 

TOTAL – GENERAL FUND

25,555,000

Sec. 45. (Effective from passage) The amount appropriated to the following agency in section 1 of public act 17-2 of the June special session, as amended by section 16 of public act 17-4 of the June special session and section 1 of public act 17-1 of the January special session, is reduced by the following amount for the fiscal year ending June 30, 2018:

 

GENERAL FUND

2017-2018

     
 

STATE COMPTROLLER – FRINGE BENEFITS

 
 

Retired State Employees Health Service Cost

25,555,000

     
 

TOTAL – GENERAL FUND

25,555,000

Sec. 46. (Effective from passage) The following sums are appropriated from the SPECIAL TRANSPORTATION FUND for the purposes herein specified for the fiscal year ending June 30, 2018:

 

SPECIAL TRANSPORTATION FUND

2017-2018

     
 

DEPARTMENT OF TRANSPORTATION

 
 

Personal Services

10,800,000

 

Rail Operations

22,800,000

     
 

STATE COMPTROLLER – FRINGE BENEFITS

 
 

State Employees Health Service Cost

3,600,000

     
 

TOTAL – SPECIAL TRANSPORTATION FUND

37,200,000

Sec. 47. (Effective from passage) The amounts appropriated to the following agencies in section 2 of public act 17-2 of the June special session are reduced by the following amounts for the fiscal year ending June 30, 2018:

 

SPECIAL TRANSPORTATION FUND

2017-2018

     
 

DEPARTMENT OF MOTOR VEHICLES

 
 

Personal Services

2,000,000

     
 

DEBT SERVICE – STATE TREASURER

 
 

Debt Service

31,400,000

     
 

STATE COMPTROLLER – FRINGE BENEFITS

 
 

State Employees Retirement Contributions

3,800,000

     
 

TOTAL – SPECIAL TRANSPORTATION FUND

37,200,000

Sec. 48. Subsection (a) of section 17b-261 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

(a) Medical assistance shall be provided for any otherwise eligible person whose income, including any available support from legally liable relatives and the income of the person's spouse or dependent child, is not more than one hundred forty-three per cent, pending approval of a federal waiver applied for pursuant to subsection (e) of this section, of the benefit amount paid to a person with no income under the temporary family assistance program in the appropriate region of residence and if such person is an institutionalized individual as defined in Section 1917 of the Social Security Act, 42 USC 1396p(h)(3), and has not made an assignment or transfer or other disposition of property for less than fair market value for the purpose of establishing eligibility for benefits or assistance under this section. Any such disposition shall be treated in accordance with Section 1917(c) of the Social Security Act, 42 USC 1396p(c). Any disposition of property made on behalf of an applicant or recipient or the spouse of an applicant or recipient by a guardian, conservator, person authorized to make such disposition pursuant to a power of attorney or other person so authorized by law shall be attributed to such applicant, recipient or spouse. A disposition of property ordered by a court shall be evaluated in accordance with the standards applied to any other such disposition for the purpose of determining eligibility. The commissioner shall establish the standards for eligibility for medical assistance at one hundred forty-three per cent of the benefit amount paid to a household of equal size with no income under the temporary family assistance program in the appropriate region of residence. In determining eligibility, the commissioner shall not consider as income Aid and Attendance pension benefits granted to a veteran, as defined in section 27-103, or the surviving spouse of such veteran. Except as provided in section 17b-277 and section 17b-292, the medical assistance program shall provide coverage to persons under the age of nineteen with household income up to one hundred ninety-six per cent of the federal poverty level without an asset limit and to persons under the age of nineteen, who qualify for coverage under Section 1931 of the Social Security Act, with household income not exceeding one hundred ninety-six per cent of the federal poverty level without an asset limit, and their parents and needy caretaker relatives, who qualify for coverage under Section 1931 of the Social Security Act, with household income not exceeding one hundred [thirty-three] fifty per cent of the federal poverty level without an asset limit. Such levels shall be based on the regional differences in such benefit amount, if applicable, unless such levels based on regional differences are not in conformance with federal law. Any income in excess of the applicable amounts shall be applied as may be required by said federal law, and assistance shall be granted for the balance of the cost of authorized medical assistance. The Commissioner of Social Services shall provide applicants for assistance under this section, at the time of application, with a written statement advising them of (1) the effect of an assignment or transfer or other disposition of property on eligibility for benefits or assistance, (2) the effect that having income that exceeds the limits prescribed in this subsection will have with respect to program eligibility, and (3) the availability of, and eligibility for, services provided by the Nurturing Families Network established pursuant to section 17b-751b. For coverage dates on or after January 1, 2014, the department shall use the modified adjusted gross income financial eligibility rules set forth in Section 1902(e)(14) of the Social Security Act and the implementing regulations to determine eligibility for HUSKY A, HUSKY B and HUSKY D applicants, as defined in section 17b-290. Persons who are determined ineligible for assistance pursuant to this section shall be provided a written statement notifying such persons of their ineligibility and advising such persons of their potential eligibility for one of the other insurance affordability programs as defined in 42 CFR 435.4.

Sec. 49. (Effective July 1, 2018) The sum of $21,500,000 appropriated in section 1 of public act 17-2 of the June special session, as amended by section 16 of public act 17-4 of the June special session, section 1 of public act 17-1 of the January special session and section 1 of this act, to State Comptroller - Fringe Benefits, for Retired State Employees Health Service Cost, for the fiscal year ending June 30, 2018, shall not lapse on said date, and shall continue to be available for such purpose during the fiscal year ending June 30, 2019.

Sec. 50. (Effective July 1, 2018) Notwithstanding any provision of the general statutes or any public or special act, any reduction of funds in or transfer of funds from the community investment account, established pursuant to section 4-66aa of the general statutes, during the fiscal year ending June 30, 2019, shall result in a proportionate reduction of funding of each of the programs funded under said account.

Sec. 51. (Effective July 1, 2018) The Secretary of the Office of Policy and Management shall make reductions in allotments in any budgeted agency of the executive branch in order to achieve savings in the General Fund of $7,000,000 for the fiscal year ending June 30, 2019, by means of a hard hiring reduction and an acceleration of efforts to privatize the delivery of services currently provided by the state, consistent with provisions of the ratified 2017 SEBAC agreement, dated June 25, 2017, between the state and the State Employees Bargaining Agent Coalition, approved pursuant to subsection (f) of section 5-278 of the general statutes, concerning job security and layoffs.

Sec. 52. Subsection (a) of section 10-65 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

(a) Each local or regional school district operating an agricultural science and technology education center approved by the State Board of Education for program, educational need, location and area to be served shall be eligible for the following grants: (1) In accordance with the provisions of chapter 173, through progress payments in accordance with the provisions of section 10-287i, (A) for projects for which an application was filed prior to July 1, 2011, ninety-five per cent, and (B) for projects for which an application was filed on or after July 1, 2011, eighty per cent of the net eligible costs of constructing, acquiring, renovating and equipping approved facilities to be used exclusively for such agricultural science and technology education center, for the expansion or improvement of existing facilities or for the replacement or improvement of equipment therein, and (2) subject to the provisions of section 10-65b and within available appropriations, in an amount equal to [three] four thousand two hundred dollars per student for every secondary school student who was enrolled in such center on October first of the previous year.

Sec. 53. (Effective from passage) The amount appropriated in section 1 of public act 17-2 of the June special session, as amended by section 16 of public act 17-4 of the June special session, section 1 of public act 17-1 of the January special session and section 1 of this act for the fiscal year ending June 30, 2019, to the Department of Agriculture, for Dairy Farmer - Agriculture Sustainability, shall be transferred into the agriculture sustainability account, established pursuant to section 4-66c of the general statutes, not later than July 15, 2018.

Sec. 54. (Effective July 1, 2018) Not later than July 31, 2018, the Commissioner of Administrative Services shall provide the sum of $250,000 from the facilities surplus property account to the town of Voluntown for the purchase of a fire truck to be used for the provision of firefighting services in the municipality on municipal and state-owned land.

Sec. 55. Subdivision (2) of subsection (b) of section 17b-239e of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):

(2) (A) For the fiscal year ending June 30, 2018, the amount of funds in the supplemental pools shall total in the aggregate five hundred ninety-eight million four hundred forty thousand one hundred thirty-eight dollars.

(B) For the fiscal year ending June 30, 2019, the amount of funds in the supplemental pools shall total in the aggregate four hundred ninety-six million three hundred forty thousand one hundred thirty-eight dollars.

(C) For the fiscal year ending June 30, 2020, the amount of funds in the supplemental pools shall total in the aggregate one hundred sixty-six million five hundred thousand dollars.

Sec. 56. (Effective from passage) (a) There is established a panel to study and make recommendations regarding the proposals made by the Commission on Fiscal Stability and Economic Growth, established pursuant to section 250 of public act 17-2 of the June special session, in its final report concerning the rebalancing of state taxes to better stimulate economic growth without raising net new taxes. The study shall include, but not be limited to, reviews of (1) options for expanding revenue sources for municipalities, and (2) base-broadening methodologies for the sales and use taxes, taking into account the work of said commission and the State Tax Panel convened pursuant to section 138 of public act 14-217.

(b) The panel shall consist of the following members:

(1) One appointed by the speaker of the House of Representatives, who shall have either served on the State Tax Panel, convened pursuant to section 138 of public act 14-217, or on the Commission on Fiscal Stability and Economic Growth, established pursuant to section 250 of public act 17-2 of the June special session;

(2) One appointed by the minority leader of the House of Representatives, who shall have either served on said tax panel or on said commission;

(3) One appointed by the president pro tempore of the Senate, who shall have either served on said tax panel or on said commission;

(4) One appointed by the Republican president pro tempore of the Senate, who shall have either served on said tax panel or on said commission;

(5) One appointed by the majority leader of the House of Representatives, who shall have either served on said tax panel or on said commission;

(6) One appointed by the majority leader of the Senate, who shall have either served on said tax panel or on said commission; and

(7) The Commissioner of Revenue Services, who shall be an ex-officio, nonvoting member of the panel.

(c) All appointments to the panel shall be made not later than thirty days after the effective date of this section. Any vacancy shall be filled by the appointing authority.

(d) The speaker of the House of Representatives and the president pro tempore of the Senate shall jointly select a cochairperson of the panel from among the members of the panel. The minority leader of the House of Representatives and the Republican president pro tempore of the Senate shall jointly select a cochairperson of the panel from among the members of the panel. Such cochairpersons shall schedule the first meeting of the panel, which shall be held not later than sixty days after the effective date of this section.

(e) The administrative staff of the joint standing committee of the General Assembly having cognizance of matters relating to finance, revenue and bonding shall serve as administrative staff of the panel.

(f) The panel may consult with any individuals or entities the members of the panel deem appropriate or necessary and may request the Secretary of the Office of Policy and Management to hire a consultant or consultants to assist the panel in conducting the study.

(g) Not later than January 1, 2019, the panel shall submit a report on its findings and recommendations to the joint standing committee of the General Assembly having cognizance of matters relating to finance, revenue and bonding, in accordance with the provisions of section 11-4a of the general statutes. The panel shall terminate on the date that it submits such report or January 1, 2019, whichever is later.

Sec. 57. (Effective from passage) (a) Not later than July 1, 2018, the Secretary of the Office of Policy and Management shall develop and issue a request for proposals to hire a national consultant to study and make recommendations regarding efficiency improvements in revenue collection and agency expense management that will result in a savings of at least five hundred million dollars. Such recommendations shall not adversely impact program quality or social services program benefits.

(b) The secretary shall consult with former members of the Commission on Fiscal Stability and Economic Growth, established pursuant to section 250 of public act 17-2 of the June special session, on the scope of the study and shall update such former members on its progress. Not later than February 1, 2019, the consultant shall submit a report on the consultant's findings and recommendations 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, in accordance with the provisions of section 11-4a of the general statutes.

Sec. 58. (Effective from passage) (a) There is established a panel to conduct a study of the proposal made by the Commission on Fiscal Stability and Economic Growth, established pursuant to section 250 of public act 17-2 of the June special session, in its final report for reform of the Teachers' Retirement System.

(b) The study shall include, but need not be limited to, consideration of: (1) A thirty-year contribution of lottery net proceeds to the Teachers' Retirement Fund to pay down unfunded liabilities, (2) re-amortization of remaining fund liabilities in 2025 after current bonds are defeased, and (3) the creation of a hybrid defined benefit/defined contribution plan for new teachers with risk sharing on investment returns.

(c) The panel shall consist of the following members:

(1) One appointed by the speaker of the House of Representatives;

(2) One appointed by the majority leader of the House of Representatives;

(3) One appointed by the minority leader of the House of Representatives;

(4) One appointed by the president pro tempore of the Senate;

(5) One appointed by the Republican president pro tempore of the Senate; and

(6) One appointed by the majority leader of the Senate.

(d) Each appointee shall be an expert in one of the following areas: Public pensions, finance, bonding, defined benefit plans or defined contribution plans. All appointments to the panel shall be made not later than thirty days after the effective date of this section. Any vacancy shall be filled by the appointing authority.

(e) The speaker of the House of Representatives and the president pro tempore of the Senate shall jointly select a cochairperson of the panel from among the members of the panel. The minority leader of the House of Representatives and the Republican president pro tempore of the Senate shall jointly select a cochairperson of the panel from among the members of the panel. Such cochairpersons shall schedule the first meeting of the task force, which shall be held not later than sixty days after the effective date of this section.

(f) The administrative staff of the joint standing committee of the General Assembly having cognizance of matters relating to appropriations shall serve as administrative staff of the panel.

(g) Not later than January 1, 2019, the panel shall report on the results of the study in accordance with the provisions of section 11-4a of the general statutes to the joint standing committee of the General Assembly having cognizance of matters relating to appropriations and the budgets of state agencies. Such report may include recommendations for reform of the Teachers' Retirement System and legislation to enact such reform.

Sec. 59. (NEW) (Effective July 1, 2018) Notwithstanding any provision of the general statutes, no collective bargaining agreement entered into on or after July 1, 2018, between a municipality and an employee organization that is the exclusive representative of the municipality's employees shall contain any provision limiting the ability of the municipality to permit volunteer services for the maintenance of buildings and grounds, provided there is no impact on the wages or conditions of employment of represented employees.

Sec. 60. Subsection (c) of section 4-28e of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

[(c) (1) (A) For the fiscal year ending June 30, 2017, disbursements from the Tobacco Settlement Fund shall be made as follows: (i) 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 (ii) any remainder to the General Fund.]

[(B)] (c) For [each of] the fiscal [years] year ending June 30, 2018, and [June 30, 2019] each fiscal year thereafter, disbursements from the Tobacco Settlement Fund shall be made [as follows: (i) To] 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 (ii) any remainder to the Tobacco and Health Trust Fund.

(C) For the fiscal year ending June 30, 2020, and each fiscal year thereafter, disbursements from the Tobacco Settlement Fund shall be made as follows: (i) To the Tobacco and Health Trust Fund in an amount equal to six million dollars; (ii) 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 (iii) any remainder to the Tobacco and Health Trust Fund.

(2) For each of the fiscal years ending June 30, 2016, and June 30, 2020, to June 30, 2025, inclusive, the sum of ten million dollars shall be disbursed from the Tobacco Settlement Fund to the smart start competitive operating grant account established by 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.]

Sec. 61. Section 10-507 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) There is established an account to be known as the "smart start competitive capital grant account" which shall be a capital projects fund. The account shall contain the amounts authorized by the State Bond Commission in accordance with section 10-508 and any other moneys required by law to be deposited in the account. Moneys in the account shall be expended by the Office of Early Childhood for the purposes of the Connecticut Smart Start competitive grant program established pursuant to section 10-506.

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

Sec. 62. Subdivision (1) of section 12-408 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018, and applicable to sales occurring on or after July 1, 2018):

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

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

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

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

(D) (i) With respect to the sales of computer and data processing services occurring on or after [July 1, 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] a motor for a vessel or a trailer used for transporting a vessel, at the rate of two and ninety-nine-hundredths per cent, except that the sale of a vessel shall be exempt from such tax [provided] if 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) (i) For calendar quarters ending on or after September 30, 2019, the commissioner shall deposit into the regional planning incentive account, established pursuant to section 4-66k, six and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (B) of this subdivision and ten and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (G) of this subdivision;

(ii) For calendar quarters ending on or after September 30, 2018, the commissioner shall deposit into the Tourism Fund established under section 10-395b ten per cent of the amounts received by the state from the tax imposed under subparagraph (B) of this subdivision;

(K) For calendar months commencing on or after July 1, [2019] 2021, 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) 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;

(ii) For calendar months commencing on or after July 1, [2020] 2018, but prior to July 1, [2021] 2019, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 [twenty] eight per cent of the amounts received by the state from the tax imposed under subparagraphs (A) and (H) of this subdivision on the sale of a motor vehicle;

(iii) For calendar months commencing on or after July 1, [2021] 2019, but prior to July 1, [2022] 2020, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 [forty] thirty-three per cent of the amounts received by the state from the tax imposed under subparagraphs (A) and (H) of this subdivision on the sale of a motor vehicle;

(iv) For calendar months commencing on or after July 1, [2022] 2020, but prior to July 1, [2023] 2021, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 [sixty] fifty-six per cent of the amounts received by the state from the tax imposed under subparagraphs (A) and (H) of this subdivision on the sale of a motor vehicle;

(v) For calendar months commencing on or after July 1, [2023] 2021, but prior to July 1, [2024] 2022, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 [eighty] seventy-five per cent of the amounts received by the state from the tax imposed under subparagraphs (A) and (H) of this subdivision on the sale of a motor vehicle; and

(vi) For calendar months commencing on or after July 1, [2024] 2022, 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 subparagraphs (A) and (H) of this subdivision on the sale of a motor vehicle.

Sec. 63. Subdivision (1) of section 12-411 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018, and applicable to sales occurring on or after July 1, 2018):

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

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

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

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

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

(ii) (I) With respect to the storage, acceptance or other use of a vessel in this state, at the rate of two and ninety-nine-hundredths per cent, except that such storage, acceptance or other use shall be exempt from such tax [, provided] if such vessel is docked in this state for sixty or fewer days in a calendar year;

(II) With respect to the storage, acceptance or other use of a motor for a vessel or a trailer used for transporting a vessel in this state, at the rate of two and ninety-nine-hundredths per cent;

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

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

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

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

(I) (i) For calendar quarters ending on or after September 30, 2019, the commissioner shall deposit into the regional planning incentive account, established pursuant to section 4-66k, six and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (B) of this subdivision and ten and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (G) of this subdivision;

(ii) For calendar quarters ending on or after September 30, 2018, the commissioner shall deposit into the Tourism Fund established under section 10-395b ten per cent of the amounts received by the state from the tax imposed under subparagraph (B) of this subdivision;

(J) For calendar months commencing on or after July 1, [2017] 2021, the commissioner shall deposit into said municipal revenue sharing account seven and nine-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision; and

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

(ii) For calendar months commencing on or after July 1, [2020] 2018, but prior to July 1, [2021] 2019, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 [twenty] eight per cent of the amounts received by the state from the tax imposed under subparagraphs (A) and (H) of this subdivision on the [sale] acceptance or receipt in this state of a motor vehicle;

(iii) For calendar months commencing on or after July 1, [2021] 2019, but prior to July 1, [2022] 2020, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 [forty] thirty-three per cent of the amounts received by the state from the tax imposed under subparagraphs (A) and (H) of this subdivision on the [sale] acceptance or receipt in this state of a motor vehicle;

(iv) For calendar months commencing on or after July 1, [2022] 2020, but prior to July 1, [2023] 2021, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 [sixty] fifty-six per cent of the amounts received by the state from the tax imposed under subparagraphs (A) and (H) of this subdivision on the [sale] acceptance or receipt in this state of a motor vehicle;

(v) For calendar months commencing on or after July 1, [2023] 2021, but prior to July 1, [2024] 2022, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 [eighty] seventy-five per cent of the amounts received by the state from the tax imposed under subparagraphs (A) and (H) of this subdivision on the [sale] acceptance or receipt in this state of a motor vehicle; and

(vi) For calendar months commencing on or after July 1, [2024] 2022, 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 subparagraphs (A) and (H) of this subdivision on the [sale] acceptance or receipt in this state of a motor vehicle.

Sec. 64. Section 12-458 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018, and applicable to sales occurring on or after July 1, 2018):

(a) (1) Each distributor shall, on or before the twenty-fifth day of each month, render a return to the commissioner. Each return shall be signed by the person required to file the return or by his authorized agent but need not be verified by oath. Any return required to be filed by a corporation shall be signed by an officer of such corporation or his authorized agent. Such return shall state the number of gallons of fuel sold or used by him during the preceding calendar month, on forms to be furnished by the commissioner, and shall contain such further information as the commissioner shall prescribe. The commissioner may make public the number of gallons of fuel sold or used by the distributor, as contained in such report, notwithstanding the provisions of section 12-15 or any other section. For purposes of this section, fuel sold shall include, but not be limited to, the transfer of fuel by a distributor into a receptacle from which fuel is supplied or intended to be supplied to other than such distributor's motor vehicles.

(2) On said date and coincident with the filing of such return each distributor shall pay to the commissioner for the account of the purchaser or consumer a tax (A) on each gallon of such fuels sold or used in this state during the preceding calendar month, of [twenty-six cents on and after January 1, 1992, twenty-eight cents on and after January 1, 1993, twenty-nine cents on and after July 1, 1993, thirty cents on and after January 1, 1994, thirty-one cents on and after July 1, 1994, thirty-two cents on and after January 1, 1995, thirty-three cents on and after July 1, 1995, thirty-four cents on and after October 1, 1995, thirty-five cents on and after January 1, 1996, thirty-six cents on and after April 1, 1996, thirty-seven cents on and after July 1, 1996, thirty-eight cents on and after October 1, 1996, thirty-nine cents on and after January 1, 1997, thirty-six cents on and after July 1, 1997, thirty-two cents on and after July 1, 1998, and] twenty-five cents on and after July 1, 2000; and (B) in lieu of said taxes, each distributor shall pay a tax on each gallon of gasohol, as defined in section 14-1, sold or used in this state during such preceding calendar month, of [twenty-five cents on and after January 1, 1992, twenty-seven cents on and after January 1, 1993, twenty-eight cents on and after July 1, 1993, twenty-nine cents on and after January 1, 1994, thirty cents on and after July 1, 1994, thirty-one cents on and after January 1, 1995, thirty-two cents on and after July 1, 1995, thirty-three cents on and after October 1, 1995, thirty-four cents on and after January 1, 1996, thirty-five cents on and after April 1, 1996, thirty-six cents on and after July 1, 1996, thirty-seven cents on and after October 1, 1996, thirty-eight cents on and after January 1, 1997, thirty-five cents on and after July 1, 1997, thirty-one cents on and after July 1, 1998, and twenty-four cents on and after July 1, 2000, and] twenty-five cents on and after July 1, 2004; (C) in lieu of said taxes, each distributor shall pay a tax on each gallon of [diesel fuel,] propane or natural gas sold or used in this state during such preceding calendar month, of [eighteen cents on and after September 1, 1991, and] twenty-six cents on and after August 1, 2002; (D) in lieu of said taxes, each distributor shall pay a tax on each gallon of propane or natural gas sold or used in this state during such preceding calendar month, of twenty-six cents on and after July 1, 2007; and (E) in lieu of said taxes, each distributor shall pay a tax on each gallon of diesel fuel sold or used in this state during such preceding calendar month, [of thirty-seven cents on and after July 1, 2007, and] at the applicable tax rate, as determined by the commissioner pursuant to section 12-458h [,] on and after July 1, 2008.

(3) Said tax shall not be payable on such fuel as may have been:

(A) [sold] Sold to the United States; [,]

(B) [sold] Sold to a municipality of this state, (i) for use by any contractor performing a service for such municipality in accordance with a contract, provided such fuel is used by such contractor exclusively for the purposes of and in accordance with such contract, or (ii) for use exclusively in a school bus, as defined in section 14-275; [,]

(C) [sold] Sold to a municipality of this state, a transit district of this state, or this state, at other than a retail outlet, for governmental purposes and for use in vehicles owned and operated, or leased and operated by such municipality, such transit district or this state; [,]

(D) [sold] Sold to a person licensed as a distributor in this state under section 12-456; [,]

(E) [transferred] Transferred from storage within this state to some point without this state; [,]

(F) [sold] Sold to the holder of a permit issued under section 12-458a for sale or use without this state; [,]

(G) [sold] Sold to the holder of a permit issued under subdivision (63) of section 12-412, provided (i) such fuel is not used in motor vehicles registered or required to be registered to operate upon the public highways of this state, unless such fuel is used in motor vehicles registered exclusively for farming purposes, (ii) such fuel is not delivered, upon such sale, to a tank in which such person keeps fuel for personal and farm use, and (iii) a statement, prescribed as to form by the Commissioner of Revenue Services and bearing notice to the effect that false statements made under this section are punishable, that such fuel is used exclusively for farming purposes, is submitted by such person to the distributor; [,]

(H) [sold] Sold exclusively to furnish power for an industrial plant in the actual fabrication of finished products to be sold, or for the fishing industry; [,]

(I) [sold] Sold exclusively for heating purposes; [,]

(J) [sold] Sold exclusively to furnish gas, water, steam or electricity, if delivered to consumers through mains, lines or pipes; [,]

(K) [sold] Sold to the owner or operator of an aircraft, as defined in section 15-34, exclusively for aviation purposes, provided (i) for purposes of this subdivision, "aviation purposes" means for the purpose of powering an aircraft or an aircraft engine, (ii) such fuel is delivered, upon such sale, to a tank in which fuel is kept exclusively for aviation purposes, and (iii) a statement, prescribed as to form by the Commissioner of Revenue Services and bearing notice to the effect that false statements made under this section are punishable, that such fuel is used exclusively for aviation purposes, is submitted by such person to the distributor; [,]

(L) [sold] Sold to a dealer who is licensed under section 12-462 and whose place of business is located upon an established airport within this state; [,]

(M) [diesel] Diesel fuel sold exclusively for use in portable power system generators that are larger than one hundred fifty kilowatts; [, or]

(N) [sold] Sold for use in any vessel (i) having a displacement exceeding four thousand dead weight tons, or (ii) primarily engaged in interstate commerce; or

(O) Dyed diesel fuel, as defined in subsection (d) of section 12-487, sold to the owner or operator of marine fuel docks exclusively for marine purposes, provided (i) such fuel is delivered, upon such sale, to a tank in which fuel is kept exclusively for marine purposes, and (ii) a statement, prescribed as to form by the Commissioner of Revenue Services and bearing notice to the effect that false statements made under this section are punishable, that such fuel is used exclusively for marine purposes, is submitted by such person to the distributor.

(4) Each distributor, when making a taxable sale, shall furnish to the purchaser an invoice showing the quantities of fuel sold, the classification thereof under the provisions of this chapter and the amount of tax to be paid by the distributor for the account of the purchaser or consumer.

(5) If any distributor fails to pay the amount of tax reported to be due on its report within the time specified under the provisions of this section, there shall be imposed a penalty equal to ten per cent of such amount due and unpaid, or fifty dollars, whichever is greater. The tax shall bear interest at the rate of one per cent per month or fraction thereof from the due date of the tax until the date of payment.

(6) If no return has been filed within three months after the time specified under the provisions of this chapter, the commissioner may make such return at any time thereafter, according to the best information obtainable and the form prescribed. There shall be added to the tax imposed upon the basis of such return an amount equal to ten per cent of such tax, or fifty dollars, whichever is greater. The tax shall bear interest at the rate of one per cent per month or fraction thereof from the due date of such tax to the date of payment.

(7) Subject to the provisions of section 12-3a, the commissioner may waive all or part of the penalties provided under this chapter when it is proven to his satisfaction that the failure to pay any tax was due to reasonable cause and was not intentional or due to neglect.

(8) A distributor who is exclusively making sales of fuel on which the tax imposed by this chapter is not payable may be permitted, as specified in regulations adopted in accordance with the provisions of chapter 54, to file reports less frequently than monthly but not less frequently than annually if the commissioner determines that enforcement of this section would not be adversely affected by less frequent filings. Distributors permitted to file such reports shall maintain records that shall detail (A) the persons from whom the fuel was purchased, (B) the persons to whom, the quantities in which and the dates on which such fuel was sold, and (C) any other information deemed necessary by the commissioner.

(b) The commissioner shall, within three years after the due date for the filing of a return or, in the case of a completed return filed after such due date, within three years after the date of which such return was received by him, examine it and, in case any error is disclosed by such examination, shall, within thirty days after such disclosure, notify the taxpayer thereof. When it appears that any part of the deficiency for which a deficiency assessment is made is due to negligence or intentional disregard of the provisions of this chapter or regulations promulgated thereunder, there shall be imposed a penalty equal to ten per cent of the amount of such deficiency assessment, or fifty dollars, whichever is greater. When it appears that any part of the deficiency for which a deficiency assessment is made is due to fraud or intent to evade the provisions of this chapter or regulations promulgated thereunder, there shall be imposed a penalty equal to twenty-five per cent of the amount of such deficiency assessment. No taxpayer shall be subject to more than one penalty under this subsection in relation to the same tax period. Within thirty days of the mailing of such notice, the taxpayer shall pay to the commissioner, in cash or by check, draft or money order drawn to the order of the Commissioner of Revenue Services, any additional amount of tax shown to be due by the corrected return or shall be paid by the State Treasurer, upon order of the Comptroller, any amount shown to be due such taxpayer by such corrected return. The failure of such taxpayer to receive any notice required by this section shall not relieve such taxpayer of the obligation to pay the tax or any interest or penalties thereon. When, before the expiration of the time prescribed in this section for the examination of the return or the assessment of said tax, both the commissioner and such taxpayer have consented in writing to such examination or assessment after such time, the return may be examined and said tax may be assessed 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 may also in such a case waive the statute of limitations against a claim for refund by such taxpayer. To any taxes [which] that are assessed under this subsection, there shall be added interest at the rate of one per cent per month or fraction thereof from the date when the original tax became due and payable.

(c) Any person who owns or operates a vehicle [which] that runs only upon rails or tracks [which] that is properly registered with the federal government, in accordance with the provisions of Section 4222 of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as amended from time to time, [amended,] shall be exempt from paying to a distributor the motor fuels tax imposed pursuant to this section for use in such vehicle.

Sec. 65. (NEW) (Effective July 1, 2018) (a) The Commissioner of Revenue Services may license the owner or operator of marine fuel docks to purchase dyed diesel fuel, as defined in subsection (d) of section 12-487 of the general statutes, that is exempt under subparagraph (O) of subdivision (3) of subsection (a) of section 12-458 of the general statutes, from distributors and to sell such nontaxable fuel, provided such owner or operator can properly control such sale, through meters or pumps or other dispensing devices, directly into the fuel tank of any vessel or vessel motor. Such owner or operator shall keep and maintain proper accounting records of all purchases from the distributor and sales invoices to the purchaser, showing the signature of the purchaser and the vessel registration number of the vessel serviced, and the inventory on hand on the first day of each month. Such records shall be preserved for a period of at least three years and shall be audited by the commissioner at regular intervals. Any discrepancies found to exist for which a satisfactory explanation cannot be submitted shall be subject to the tax imposed by section 12-458 of the general statutes, against such owner or operator. The license to sell dyed diesel fuel under this section may be revoked if the licensee fails to properly control and safeguard the state from any diversion to uses other than for marine purposes.

(b) Each distributor of dyed diesel fuel shall, on or before the twenty-fifth of each month, render a report to the commissioner. Such report shall state the number of gallons of dyed diesel fuel sold or used by such distributor during the preceding calendar month, on forms to be furnished by the commissioner, and shall contain such additional information as the commissioner prescribes.

Sec. 66. Subsection (g) of section 12-391 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

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

 

Amount of Connecticut

 
 

Taxable Estate

Rate of Tax

 

Not over $2,000,000

None

 

Over $2,000,000

 
 

but not over $2,100,000

5.085% of the excess over $0

 

Over $2,100,000

$106,800 plus 8% of the excess

 

but not over $2,600,000

over $2,100,000

 

Over $2,600,000

$146,800 plus 8.8% of the excess

 

but not over $3,100,000

over $2,600,000

 

Over $3,100,000

$190,800 plus 9.6% of the excess

 

but not over $3,600,000

over $3,100,000

 

Over $3,600,000

$238,800 plus 10.4% of the excess

 

but not over $4,100,000

over $3,600,000

 

Over $4,100,000

$290,800 plus 11.2% of the excess

 

but not over $5,100,000

over $4,100,000

 

Over $5,100,000

$402,800 plus 12% of the excess

 

but not over $6,100,000

over $5,100,000

 

Over $6,100,000

$522,800 plus 12.8% of the excess

 

but not over $7,100,000

over $6,100,000

 

Over $7,100,000

$650,800 plus 13.6% of the excess

 

but not over $8,100,000

over $7,100,000

 

Over $8,100,000

$786,800 plus 14.4% of the excess

 

but not over $9,100,000

over $8,100,000

 

Over $9,100,000

$930,800 plus 15.2% of the excess

 

but not over $10,100,000

over $9,100,000

 

Over $10,100,000

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

   

over $10,100,000

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

 

Amount of Connecticut

 
 

Taxable Estate

Rate of Tax

 

Not over $3,500,000

None

 

Over $3,500,000

7.2% of the excess

 

but not over $3,600,000

over $3,500,000

 

Over $3,600,000

$7,200 plus 7.8% of the excess

 

but not over $4,100,000

over $3,600,000

 

Over $4,100,000

$46,200 plus 8.4% of the excess

 

but not over $5,100,000

over $4,100,000

 

Over $5,100,000

$130,200 plus 9.0% of the excess

 

but not over $6,100,000

over $5,100,000

 

Over $6,100,000

$220,200 plus 9.6% of the excess

 

but not over $7,100,000

over $6,100,000

 

Over $7,100,000

$316,200 plus 10.2% of the excess

 

but not over $8,100,000

over $7,100,000

 

Over $8,100,000

$418,200 plus 10.8% of the excess

 

but not over $9,100,000

over $8,100,000

 

Over $9,100,000

$526,200 plus 11.4% of the excess

 

but not over $10,100,000

over $9,100,000

 

Over $10,100,000

$640,200 plus 12% of the excess

   

over $10,100,000

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

 

Amount of Connecticut

 
 

Taxable Estate

Rate of Tax

 

Not over $2,000,000

None

 

Over $2,000,000

7.2% of the excess

 

but not over $3,600,000

over $2,000,000

 

Over $3,600,000

$115,200 plus 7.8% of the excess

 

but not over $4,100,000

over $3,600,000

 

Over $4,100,000

$154,200 plus 8.4% of the excess

 

but not over $5,100,000

over $4,100,000

 

Over $5,100,000

$238,200 plus 9.0% of the excess

 

but not over $6,100,000

over $5,100,000

 

Over $6,100,000

$328,200 plus 9.6% of the excess

 

but not over $7,100,000

over $6,100,000

 

Over $7,100,000

$424,200 plus 10.2% of the excess

 

but not over $8,100,000

over $7,100,000

 

Over $8,100,000

$526,200 plus 10.8% of the excess

 

but not over $9,100,000

over $8,100,000

 

Over $9,100,000

$634,200 plus 11.4% of the excess

 

but not over $10,100,000

over $9,100,000

 

Over $10,100,000

$748,200 plus 12% of the excess

   

over $10,100,000

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

 

Amount of Connecticut

 
 

Taxable Estate

Rate of Tax

 

Not over $2,600,000

None

 

Over $2,600,000

7.2% of the excess

 

but not over $3,600,000

over $2,600,000

 

Over $3,600,000

$72,000 plus 7.8% of the excess

 

but not over $4,100,000

over $3,600,000

 

Over $4,100,000

$111,000 plus 8.4% of the excess

 

but not over $5,100,000

over $4,100,000

 

Over $5,100,000

$195,000 plus 10% of the excess

 

but not over $6,100,000

over $5,100,000

 

Over $6,100,000

$295,000 plus 10.4% of the excess

 

but not over $7,100,000

over $6,100,000

 

Over $7,100,000

[$399,900] $399,000 plus 10.8% of

 

but not over $8,100,000

the excess over $7,100,000

 

Over $8,100,000

$507,000 plus 11.2% of the excess

 

but not over $9,100,000

over $8,100,000

 

Over $9,100,000

$619,000 plus 11.6% of the excess

 

but not over $10,100,000

over $9,100,000

 

Over $10,100,000

$735,000 plus 12% of the excess

   

over $10,100,000

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

 

Amount of Connecticut

 
 

Taxable Estate

Rate of Tax

 

Not over $3,600,000

None

 

Over $3,600,000

7.8% of the excess

 

but not over $4,100,000

over $3,600,000

 

Over $4,100,000

$39,000 plus 8.4% of the excess

 

but not over $5,100,000

over $4,100,000

 

Over $5,100,000

$123,000 plus 10% of the excess

 

but not over $6,100,000

over $5,100,000

 

Over $6,100,000

$223,000 plus 10.4% of the excess

 

but not over $7,100,000

over $6,100,000

 

Over $7,100,000

$327,000 plus 10.8% of the excess

 

but not over $8,100,000

over $7,100,000

 

Over $8,100,000

$435,000 plus 11.2% of the excess

 

but not over $9,100,000

over $8,100,000

 

Over $9,100,000

$547,000 plus 11.6% of the excess

 

but not over $10,100,000

over $9,100,000

 

Over $10,100,000

$663,000 plus 12% of the excess

   

over $10,100,000

(6) With respect to the estates of decedents dying on or after January 1, 2020, but prior to January 1, 2021, the tax based on the Connecticut taxable estate shall be as provided in the following schedule:

 

[Amount of Connecticut

 
 

Taxable Estate

Rate of Tax

 

Not over the

None

 

federal basic exclusion amount

 
 

Over the

10% of the excess over the

 

federal basic exclusion amount

federal basic exclusion amount

 

but not over $6,100,000

 
 

Over $6,100,000

10.4% of the excess over the

 

but not over $7,100,000

federal basic exclusion amount

 

Over $7,100,000

10.8% of the excess over the

 

but not over $8,100,000

federal basic exclusion amount

 

Over $8,100,000

11.2% of the excess over the

 

but not over $9,100,000

federal basic exclusion amount

 

Over $9,100,000

11.6% of the excess over the

 

but not over $10,100,000

federal basic exclusion amount

 

Over $10,100,000

12% of the excess over the

   

federal basic exclusion amount]

 

Amount of Connecticut

 
 

Taxable Estate

Rate of Tax

 

Not over $5,100,000

None

 

Over $5,100,000

10% of the excess

 

but not over $6,100,000

over $5,100,000

 

Over $6,100,000

$100,000 plus 10.4% of the excess

 

but not over $7,100,000

over $6,100,000

 

Over $7,100,000

$204,000 plus 10.8% of the excess

 

but not over $8,100,000

over $7,100,000

 

Over $8,100,000

$312,000 plus 11.2% of the excess

 

but not over $9,100,000

over $8,100,000

 

Over $9,100,000

$424,000 plus 11.6% of the excess

 

but not over $10,100,000

over $9,100,000

 

Over $10,100,000

$540,000 plus 12% of the excess

   

over $10,100,000

(7) With respect to the estates of decedents dying on or after January 1, 2021, but prior to January 1, 2022, the tax based on the Connecticut taxable estate shall be as provided in the following schedule:

 

Amount of Connecticut

 
 

Taxable Estate

Rate of Tax

 

Not over $7,100,000

None

 

Over $7,100,000

10.8% of the excess

 

but not over $8,100,000

over $7,100,000

 

Over $8,100,000

$108,000 plus 11.2% of the excess

 

but not over $9,100,000

over $8,100,000

 

Over $9,100,000

$220,000 plus 11.6% of the excess

 

but not over $10,100,000

over $9,100,000

 

Over $10,100,000

$336,000 plus 12% of the excess

   

over $10,100,000

(8) With respect to the estates of decedents dying on or after January 1, 2022, but prior to January 1, 2023, the tax based on the Connecticut taxable estate shall be as provided in the following schedule:

 

Amount of Connecticut

 
 

Taxable Estate

Rate of Tax

 

Not over $9,100,000

None

 

Over $9,100,000

11.6% of the excess

 

but not over $10,100,000

over $9,100,000

 

Over $10,100,000

$116,000 plus 12% of the excess

   

over $10,100,000

(9) With respect to the estates of decedents dying on or after January 1, 2023, the tax based on the Connecticut taxable estate shall be as provided in the following schedule:

 

Amount of Connecticut

 
 

Taxable Estate

Rate of Tax

 

Not over the

None

 

federal basic exclusion amount

 
 

Over the

12% of the excess over the

 

federal basic exclusion amount

federal basic exclusion amount

Sec. 67. Subsection (a) of section 12-642 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

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

 

Amount of Taxable Gifts

Rate of Tax

 

Not over $25,000

1%

 

Over $25,000

$250, plus 2% of the excess

 

but not over $50,000

over $25,000

 

Over $50,000

$750, plus 3% of the excess

 

but not over $75,000

over $50,000

 

Over $75,000

$1,500, plus 4% of the excess

 

but not over $100,000

over $75,000

 

Over $100,000

$2,500, plus 5% of the excess

 

but not over $200,000

over $100,000

 

Over $200,000

$7,500, plus 6% of the excess

   

over $200,000

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

 

Amount of Taxable Gifts

Rate of Tax

 

Over $25,000

$250, plus 2% of the excess

 

but not over $50,000

over $25,000

 

Over $50,000

$750, plus 3% of the excess

 

but not over $75,000

over $50,000

 

Over $75,000

$1,500, plus 4% of the excess

 

but not over $100,000

over $75,000

 

Over $100,000

$2,500, plus 5% of the excess

 

but not over $675,000

over $100,000

 

Over $675,000

$31,250, plus 6% of the excess

   

over $675,000

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

 

Amount of Taxable Gifts

Rate of Tax

 

Not over $2,000,000

None

 

Over $2,000,000

 
 

but not over $2,100,000

5.085% of the excess over $0

 

Over $2,100,000

$106,800 plus 8% of the excess

 

but not over $2,600,000

over $2,100,000

 

Over $2,600,000

$146,800 plus 8.8% of the excess

 

but not over $3,100,000

over $2,600,000

 

Over $3,100,000

$190,800 plus 9.6% of the excess

 

but not over $3,600,000

over $3,100,000

 

Over $3,600,000

$238,800 plus 10.4% of the excess

 

but not over $4,100,000

over $3,600,000

 

Over $4,100,000

$290,800 plus 11.2% of the excess

 

but not over $5,100,000

over $4,100,000

 

Over $5,100,000

$402,800 plus 12% of the excess

 

but not over $6,100,000

over $5,100,000

 

Over $6,100,000

$522,800 plus 12.8% of the excess

 

but not over $7,100,000

over $6,100,000

 

Over $7,100,000

$650,800 plus 13.6% of the excess

 

but not over $8,100,000

over $7,100,000

 

Over $8,100,000

$786,800 plus 14.4% of the excess

 

but not over $9,100,000

over $8,100,000

 

Over $9,100,000

$930,800 plus 15.2% of the excess

 

but not over $10,100,000

over $9,100,000

 

Over $10,100,000

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

   

over $10,100,000

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

 

Amount of Taxable Gifts

Rate of Tax

 

Not over $3,500,000

None

 

Over $3,500,000

7.2% of the excess

 

but not over $3,600,000

over $3,500,000

 

Over $3,600,000

$7,200 plus 7.8% of the excess

 

but not over $4,100,000

over $3,600,000

 

Over $4,100,000

$46,200 plus 8.4% of the excess

 

but not over $5,100,000

over $4,100,000

 

Over $5,100,000

$130,200 plus 9.0% of the excess

 

but not over $6,100,000

over $5,100,000

 

Over $6,100,000

$220,200 plus 9.6% of the excess

 

but not over $7,100,000

over $6,100,000

 

Over $7,100,000

$316,200 plus 10.2% of the excess

 

but not over $8,100,000

over $7,100,000

 

Over $8,100,000

$418,200 plus 10.8% of the excess

 

but not over $9,100,000

over $8,100,000

 

Over $9,100,000

$526,200 plus 11.4% of the excess

 

but not over $10,100,000

over $9,100,000

 

Over $10,100,000

$640,200 plus 12% of the excess

   

over $10,100,000

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

 

Amount of Taxable Gifts

Rate of Tax

 

Not over $2,000,000

None

 

Over $2,000,000

7.2% of the excess

 

but not over $3,600,000

over $2,000,000

 

Over $3,600,000

$115,200 plus 7.8% of the excess

 

but not over $4,100,000

over $3,600,000

 

Over $4,100,000

$154,200 plus 8.4% of the excess

 

but not over $5,100,000

over $4,100,000

 

Over $5,100,000

$238,200 plus 9.0% of the excess

 

but not over $6,100,000

over $5,100,000

 

Over $6,100,000

$328,200 plus 9.6% of the excess

 

but not over $7,100,000

over $6,100,000

 

Over $7,100,000

$424,200 plus 10.2% of the excess

 

but not over $8,100,000

over $7,100,000

 

Over $8,100,000

$526,200 plus 10.8% of the excess

 

but not over $9,100,000

over $8,100,000

 

Over $9,100,000

$634,200 plus 11.4% of the excess

 

but not over $10,100,000

over $9,100,000

 

Over $10,100,000

$748,200 plus 12% of the excess

   

over $10,100,000

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

 

Amount of Taxable Gifts

Rate of Tax

 

Not over $2,600,000

None

 

Over $2,600,000

7.2% of the excess

 

but not over $3,600,000

over $2,600,000

 

Over $3,600,000

$72,000 plus 7.8% of the excess

 

but not over $4,100,000

over $3,600,000

 

Over $4,100,000

$111,000 plus 8.4% of the excess

 

but not over $5,100,000

over $4,100,000

 

Over $5,100,000

$195,000 plus 10% of the excess

 

but not over $6,100,000

over $5,100,000

 

Over $6,100,000

$295,000 plus 10.4% of the excess

 

but not over $7,100,000

over $6,100,000

 

Over $7,100,000

[$399,900] $399,000 plus 10.8% of

 

but not over $8,100,000

the excess over $7,100,000

 

Over $8,100,000

$507,000 plus 11.2% of the excess

 

but not over $9,100,000

over $8,100,000

 

Over $9,100,000

$619,000 plus 11.6% of the excess

 

but not over $10,100,000

over $9,100,000

 

Over $10,100,000

$735,000 plus 12% of the excess

   

over $10,100,000

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

 

Amount of Taxable Gifts

Rate of Tax

 

Not over $3,600,000

None

 

Over $3,600,000

7.8% of the excess

 

but not over $4,100,000

over $3,600,000

 

Over $4,100,000

$39,000 plus 8.4% of the excess

 

but not over $5,100,000

over $4,100,000

 

Over $5,100,000

$123,000 plus 10% of the excess

 

but not over $6,100,000

over $5,100,000

 

Over $6,100,000

$223,000 plus 10.4% of the excess

 

but not over $7,100,000

over $6,100,000

 

Over $7,100,000

$327,000 plus 10.8% of the excess

 

but not over $8,100,000

over $7,100,000

 

Over $8,100,000

$435,000 plus 11.2% of the excess

 

but not over $9,100,000

over $8,100,000

 

Over $9,100,000

$547,000 plus 11.6% of the excess

 

but not over $10,100,000

over $9,100,000

 

Over $10,100,000

$663,000 plus 12% of the excess

   

over $10,100,000

(8) With respect to Connecticut taxable gifts, as defined in section 12-643, made by a donor during a calendar year commencing on or after January 1, 2020, but prior to January 1, 2021, including the aggregate amount of all Connecticut taxable gifts made by the donor during all calendar years commencing on or after January 1, 2005, the tax imposed by section 12-640 for the calendar year shall be at the rate set forth in the following schedule, with a credit allowed against such tax for any tax previously paid to this state pursuant to this subdivision or pursuant to subdivision (3), (4), (5), (6) or (7) of this subsection, provided such credit shall not exceed the amount of tax imposed by this section:

 

[Amount of Taxable Gifts

Rate of Tax

 

Not over the

None

 

federal basic exclusion amount,

 
 

as defined in section 12-643

 
 

Over the

10% of the excess over the

 

federal basic exclusion amount

federal basic exclusion amount

 

but not over $6,100,000

 
 

Over $6,100,000

10.4% of the excess over the

 

but not over $7,100,000

federal basic exclusion amount

 

Over $7,100,000

10.8% of the excess over the

 

but not over $8,100,000

federal basic exclusion amount

 

Over $8,100,000

11.2% of the excess over the

 

but not over $9,100,000

federal basic exclusion amount

 

Over $9,100,000

11.6% of the excess over the

 

but not over $10,100,000

federal basic exclusion amount

 

Over $10,100,000

12% of the excess over the

   

federal basic exclusion amount]

 

Amount of Taxable Gifts

Rate of Tax

 

Not over $5,100,000

None

 

Over $5,100,000

10% of the excess

 

but not over $6,100,000

over $5,100,000

 

Over $6,100,000

$100,000 plus 10.4% of the excess

 

but not over $7,100,000

over $6,100,000

 

Over $7,100,000

$204,000 plus 10.8% of the excess

 

but not over $8,100,000

over $7,100,000

 

Over $8,100,000

$312,000 plus 11.2% of the excess

 

but not over $9,100,000

over $8,100,000

 

Over $9,100,000

$424,000 plus 11.6% of the excess

 

but not over $10,100,000

over $9,100,000

 

Over $10,100,000

$540,000 plus 12% of the excess

   

over $10,100,000

(9) With respect to Connecticut taxable gifts, as defined in section 12-643, made by a donor during a calendar year commencing on or after January 1, 2021, but prior to January 1, 2022, 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), (7) or (8) of this subsection, provided such credit shall not exceed the amount of tax imposed by this section:

 

Amount of Taxable Gifts

Rate of Tax

 

Not over $7,100,000

None

 

Over $7,100,000

10.8% of the excess

 

but not over $8,100,000

over $7,100,000

 

Over $8,100,000

$108,000 plus 11.2% of the excess

 

but not over $9,100,000

over $8,100,000

 

Over $9,100,000

$220,000 plus 11.6% of the excess

 

but not over $10,100,000

over $9,100,000

 

Over $10,100,000

$336,000 plus 12% of the excess

   

over $10,100,000

(10) With respect to Connecticut taxable gifts, as defined in section 12-643, made by a donor during a calendar year commencing on or after January 1, 2022, but prior to January 1, 2023, 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), (7), (8) or (9) of this subsection, provided such credit shall not exceed the amount of tax imposed by this section:

 

Amount of Taxable Gifts

Rate of Tax

 

Not over $9,100,000

None

 

Over $9,100,000

11.6% of the excess

 

but not over $10,100,000

over $9,100,000

 

Over $10,100,000

$116,000 plus 12% of the excess

   

over $10,100,000

(11) With respect to Connecticut taxable gifts, as defined in section 12-643, made by a donor during a calendar year commencing on or after January 1, 2023, 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), (7), (8), (9) or (10) of this subsection, provided such credit shall not exceed the amount of tax imposed by this section:

 

Amount of Taxable Gifts

Rate of Tax

 

Not over the

None

 

federal basic exclusion amount

 
 

Over the

12% of the excess over the

 

federal basic exclusion amount

federal basic exclusion amount

Sec. 68. Subdivision (3) of subsection (b) of section 12-392 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

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

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

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

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

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

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

(G) A tax return shall be filed, in the case of every decedent who dies on or after January 1, 2020, but prior to January 1, 2021, and at the time of death was (i) a resident of this state, or (ii) a nonresident of this state whose gross estate includes any real property situated in this state or tangible personal property having an actual situs in this state. If the decedent's Connecticut taxable estate is over five million one hundred thousand dollars, such tax return shall be filed with the Commissioner of Revenue Services and a copy of such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated. If the decedent's Connecticut taxable estate is five million one hundred thousand dollars or less, such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated, and no such return shall be filed with the Commissioner of Revenue Services. The judge of probate for the district in which such return is filed shall review each such return and shall issue a written opinion to the estate representative in each case in which the judge determines that the estate is not subject to tax under this chapter.

(H) A tax return shall be filed, in the case of every decedent who dies on or after January 1, 2021, but prior to January 1, 2022, and at the time of death was (i) a resident of this state, or (ii) a nonresident of this state whose gross estate includes any real property situated in this state or tangible personal property having an actual situs in this state. If the decedent's Connecticut taxable estate is over seven million one hundred thousand dollars, such tax return shall be filed with the Commissioner of Revenue Services and a copy of such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated. If the decedent's Connecticut taxable estate is seven million one hundred thousand dollars or less, such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated, and no such return shall be filed with the Commissioner of Revenue Services. The judge of probate for the district in which such return is filed shall review each such return and shall issue a written opinion to the estate representative in each case in which the judge determines that the estate is not subject to tax under this chapter.

(I) A tax return shall be filed, in the case of every decedent who dies on or after January 1, 2022, but prior to January 1, 2023, and at the time of death was (i) a resident of this state, or (ii) a nonresident of this state whose gross estate includes any real property situated in this state or tangible personal property having an actual situs in this state. If the decedent's Connecticut taxable estate is over nine million one hundred thousand dollars, such tax return shall be filed with the Commissioner of Revenue Services and a copy of such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated. If the decedent's Connecticut taxable estate is nine million one hundred thousand dollars or less, such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated, and no such return shall be filed with the Commissioner of Revenue Services. The judge of probate for the district in which such return is filed shall review each such return and shall issue a written opinion to the estate representative in each case in which the judge determines that the estate is not subject to tax under this chapter.

[(G)] (J) A tax return shall be filed, in the case of every decedent who dies on or after January 1, [2020] 2023, and at the time of death was (i) a resident of this state, or (ii) a nonresident of this state whose gross estate includes any real property situated in this state or tangible personal property having an actual situs in this state. If the decedent's Connecticut taxable estate is over the federal basic exclusion amount, such tax return shall be filed with the Commissioner of Revenue Services and a copy of such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated. If the decedent's Connecticut taxable estate is equal to or less than the federal basic exclusion amount, such return shall be filed with the court of probate for the district within which the decedent resided at the date of his or her death or, if the decedent died a nonresident of this state, the court of probate for the district within which such real property or tangible personal property is situated, and no such return shall be filed with the Commissioner of Revenue Services. The judge of probate for the district in which such return is filed shall review each such return and shall issue a written opinion to the estate representative in each case in which the judge determines that the estate is not subject to tax under this chapter.

Sec. 69. (Effective from passage) (a) For purposes of this section, (1) "employee" means any privately employed person who provide state-administered human services, including, but not limited to, any person who receives compensation pursuant to a contractual arrangement with a private human services provider who is not directly employed by such provider, and (2) "state-administered human services" means any of the services administered by the Departments of Correction, Housing, Public Health, Social Services, Children and Families, Rehabilitation Services and Mental Health and Addiction Services, the Office of Early Childhood and the Judicial Department that involve direct care of or services for eligible persons, including, but not limited to, medical services, mental health and addiction treatment, nutrition and housing assistance, and services for children.

(b) The Secretary of the Office of Policy and Management shall allocate available funds for the fiscal year ending June 30, 2019, to provide a one per cent cost-of-living adjustment to employees who provide state-administered human services. The secretary may reduce rates for any private provider of human services that receives such funds to provide such cost-of-living adjustment to employees but fails to provide such adjustment.

Sec. 70. Section 683 of public act 17-2 of the June special session is repealed. (Effective from passage)

Approved May 15, 2018