File No. 849

                    Substitute House Bill No. 5924






    House of Representatives,  May  19,  1993. The
Committee on Appropriations  reported through REP.
DYSON, 94th DIST.,  Chairman  of  the Committee on
the part of  the  House,  that the substitute bill
ought to pass.

AN ACT CONCERNING FUNDING FOR WILDLIFE, ENDANGERED
SPECIES AND NATURAL AREA PRESERVES PROGRAMS OF THE
DEPARTMENT OF ENVIRONMENTAL PROTECTION.


    Be  it  enacted  by  the  Senate  and House of
Representatives in General Assembly convened:
    Section  1.  (NEW)  (a)  Any taxpayer filing a
return under chapter 229 of the  general  statutes
for  taxable  years commencing on or after January
1, 1993, may contribute any part of a refund which
is due such taxpayer under said chapter 229 to the
endangered species,  natural  area  preserves  and
watchable wildlife account established pursuant to
section 2 of this act, by indicating  on  the  tax
return,   in   a   manner   provided  for  by  the
commissioner  of  revenue  services  pursuant   to
subsection  (b)  of this section, the amount to be
contributed to the account.
    (b)   The  commissioner  of  revenue  services
shall revise the tax return form to implement  the
provisions of subsection (a) of this section which
form shall include a space in which taxpayers  may
indicate their intention to make a contribution in
accordance with  this  section.  The  space  shall
include  three  boxes  with suggested whole dollar
amounts, with the  lowest  suggested  contribution
being at least two dollars, and one additional box
for other whole dollar amounts.  The  commissioner
shall include in the instructions accompanying the
tax return a description of the purposes for which
the endangered species, natural area preserves and
watchable wildlife account was created.
    (c)  A  designated contribution of all or part
of any refund shall be irrevocable upon the filing
of the return and shall be made in the full amount
designated if the refund found  due  the  taxpayer
upon  the  initial  processing  of the return, and
after any deductions required by  chapter  229  of
the  general statutes, is greater than or equal to
the designated contribution. If the refund due, as
determined  upon initial processing, and after any
deductions required by said chapter 229,  is  less
than the designated contribution, the contribution
shall be made in the full amount  of  the  refund.
The   commissioner   of   revenue  services  shall
subtract the amount of any contribution of all  or
part  of  any refund from the amount of the refund
initially found due the taxpayer and shall certify
the  difference  to the secretary of the office of
policy  and  management  and  the  treasurer   for
payment  to  the  taxpayer in accordance with said
chapter 229. For the purposes  of  any  subsequent
determination  of  the taxpayer's net tax payment,
such contribution shall be considered  a  part  of
the refund paid to the taxpayer.
    (d)  The  commissioner  of  revenue  services,
after  notification  of  and   approval   by   the
secretary  of the office of policy and management,
may deduct and retain from the funds so  collected
an  amount equal to the costs of implementing this
section and section 2  of  this  act  but  not  to
exceed  seven  and  one-half per cent of the funds
contributed.
    Sec.   2.   (NEW)   There  is  established  an
endangered species,  natural  area  preserves  and
watchable   wildlife  account  which  shall  be  a
separate, nonlapsing account  within  the  general
fund.  Any moneys collected under the contribution
system established under section  1  of  this  act
shall  be deposited by the commissioner of revenue
services into the account. This account  may  also
receive  moneys from public and private sources or
from the federal government. All moneys  deposited
in  the account shall be used by the department of
environmental protection, or persons acting  under
a  contract  with  the  department,  for  (1)  the
identification,   protection,   conservation    or
management  of,  or the development and production
of materials or facilities  providing  information
or   education   concerning,  endangered  species,
natural area preserves or  nonharvested  wildlife;
or   (2)   the   promotion   of   the  income  tax
contribution system and  the  endangered  species,
natural  area  preserves  and  watchable  wildlife
account. Expenditures  from  the  account  in  any
fiscal  year for the promotion of the contribution
system or the account shall  not  exceed  ten  per
cent  of  the  amount  of moneys raised during the
previous  fiscal  year  provided  such  limitation
shall not apply to an expenditure of not more than
fifteen thousand dollars from the  account  on  or
before  July  1,  1994,  to reimburse expenditures
made on or before said date,  with  prior  written
authorization of the commissioner of environmental
protection, by private  organizations  to  promote
the   contribution   system   and  the  endangered
species,  natural  area  preserves  and  watchable
wildlife account.
    Sec.  3.  This  act shall take effect from its
passage and shall be applicable to  taxable  years
on and after January 1, 1993.

STATEMENT   OF   LEGISLATIVE  COMMISSIONERS:  Some
language in section 1 was added for clarity.

ENV  COMMITTEE VOTE: YEA 25 NAY 0   JFS  C/R  FIN
FIN  COMMITTEE VOTE: YEA 38 NAY 0   JFS  C/R  APP
APP  COMMITTEE VOTE: YEA 42 NAY 3   JFS-LCO