Bill Text: CT SB00946 | 2015 | General Assembly | Introduced

Connecticut Senate Bill 946 (Prior Session Legislation)

NOTE: There are more recent revisions of this legislation. Read Latest Draft

Bill Title: An Act Concerning Revenue Items To Implement The Biennial Budget.

Spectrum: Partisan Bill (Democrat 4-0)

Status: (Introduced - Dead) 2015-05-18 - File Number 842 [SB00946 Detail]

Download: Connecticut-2015-SB00946-Introduced.html


General Assembly		*Governor's Bill No. 946*
*January Session, 2015*		LCO No. 3934
		03934__________
Referred to Committee on FINANCE, REVENUE AND BONDING
Introduced by:
SEN. LOONEY, 11^th Dist. SEN. DUFF, 25^th Dist. REP. SHARKEY, 88^th Dist. REP. ARESIMOWICZ, 30^th Dist.

AN ACT CONCERNING REVENUE ITEMS TO IMPLEMENT THE GOVERNOR'S BUDGET.

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

Section 1. Subsection (a) of section 12-702 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to taxable years commencing on or after January 1, 2015):

(a) (1) (A) Any person, other than a trust or estate, subject to the tax under this chapter for any taxable year who files under the federal income tax for such taxable year as a married individual filing separately or, for taxable years commencing prior to January 1, 2000, who files income tax for such taxable year as an unmarried individual shall be entitled to a personal exemption of twelve thousand dollars in determining Connecticut taxable income for purposes of this chapter.

(B) In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds twenty-four thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption.

(2) For taxable years commencing on or after January 1, 2000, any person, other than a trust or estate, subject to the tax under this chapter for any taxable year who files under the federal income tax for such taxable year as an unmarried individual shall be entitled to a personal exemption in determining Connecticut taxable income for purposes of this chapter as follows:

(A) For taxable years commencing on or after January 1, 2000, but prior to January 1, 2001, twelve thousand two hundred fifty dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds twenty-four thousand five hundred dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;

(B) For taxable years commencing on or after January 1, 2001, but prior to January 1, 2004, twelve thousand five hundred dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds twenty-five thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;

(C) For taxable years commencing on or after January 1, 2004, but prior to January 1, 2007, twelve thousand six hundred twenty-five dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds twenty-five thousand two hundred fifty dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;

(D) For taxable years commencing on or after January 1, 2007, but prior to January 1, 2008, twelve thousand seven hundred fifty dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds twenty-five thousand five hundred dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;

(E) For taxable years commencing on or after January 1, 2008, but prior to January 1, 2012, thirteen thousand dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds twenty-six thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;

(F) For taxable years commencing on or after January 1, 2012, but prior to January 1, 2013, thirteen thousand five hundred dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds twenty-seven thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;

(G) For taxable years commencing on or after January 1, 2013, but prior to January 1, 2014, fourteen thousand dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds twenty-eight thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;

(H) For taxable years commencing on or after January 1, 2014, but prior to January 1, [2015] 2018, fourteen thousand five hundred dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds twenty-nine thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;

(I) For taxable years commencing on or after January 1, [2015] 2018, fifteen thousand dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds thirty thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption.

Sec. 2. Subparagraphs (H) to (I), inclusive, of subdivision (2) of subsection (a) of section 12-703 of the general statutes are repealed and the following is substituted in lieu thereof (Effective from passage and applicable to taxable years commencing on or after January 1, 2015):

(H) For taxable years commencing on or after January 1, 2014, but prior to January 1, [2015] 2018:

T1	Connecticut
T2	Adjusted Gross Income	Amount of Credit
T3	Over $14,500 but
T4	not over $18,100	75%
T5	Over $18,100 but
T6	not over $18,600	70%
T7	Over $18,600 but
T8	not over $19,100	65%
T9	Over $19,100 but
T10	not over $19,600	60%
T11	Over $19,600 but
T12	not over $20,100	55%
T13	Over $20,100 but
T14	not over $20,600	50%
T15	Over $20,600 but
T16	not over $21,100	45%
T17	Over $21,100 but
T18	not over $21,600	40%
T19	Over $21,600 but
T20	not over $24,200	35%
T21	Over $24,200 but
T22	not over $24,700	30%
T23	Over $24,700 but
T24	not over $25,200	25%
T25	Over $25,200 but
T26	not over $25,700	20%
T27	Over $25,700 but
T28	not over $30,200	15%
T29	Over $30,200 but
T30	not over $30,700	14%
T31	Over $30,700 but
T32	not over $31,200	13%
T33	Over $31,200 but
T34	not over $31,700	12%
T35	Over $31,700 but
T36	not over $32,200	11%
T37	Over $32,200 but
T38	not over $58,000	10%
T39	Over $58,000 but
T40	not over $58,500	9%
T41	Over $58,500 but
T42	not over $59,000	8%
T43	Over $59,000 but
T44	not over $59,500	7%
T45	Over $59,500 but
T46	not over $60,000	6%
T47	Over $60,000 but
T48	not over $60,500	5%
T49	Over $60,500 but
T50	not over $61,000	4%
T51	Over $61,000 but
T52	not over $61,500	3%
T53	Over $61,500 but
T54	not over $62,000	2%
T55	Over $62,000 but
T56	not over $62,500	1%

(I) For taxable years commencing on or after January 1, [2015] 2018:

T57	Connecticut
T58	Adjusted Gross Income	Amount of Credit
T59	Over $15,000 but
T60	not over $18,800	75%
T61	Over $18,800 but
T62	not over $19,300	70%
T63	Over $19,300 but
T64	not over $19,800	65%
T65	Over $19,800 but
T66	not over $20,300	60%
T67	Over $20,300 but
T68	not over $20,800	55%
T69	Over $20,800 but
T70	not over $21,300	50%
T71	Over $21,300 but
T72	not over $21,800	45%
T73	Over $21,800 but
T74	not over $22,300	40%
T75	Over $22,300 but
T76	not over $25,000	35%
T77	Over $25,000 but
T78	not over $25,500	30%
T79	Over $25,500 but
T80	not over $26,000	25%
T81	Over $26,000 but
T82	not over $26,500	20%
T83	Over $26,500 but
T84	not over $31,300	15%
T85	Over $31,300 but
T86	not over $31,800	14%
T87	Over $31,800 but
T88	not over $32,300	13%
T89	Over $32,300 but
T90	not over $32,800	12%
T91	Over $32,800 but
T92	not over $33,300	11%
T93	Over $33,300 but
T94	not over $60,000	10%
T95	Over $60,000 but
T96	not over $60,500	9%
T97	Over $60,500 but
T98	not over $61,000	8%
T99	Over $61,000 but
T100	not over $61,500	7%
T101	Over $61,500 but
T102	not over $62,000	6%
T103	Over $62,000 but
T104	not over $62,500	5%
T105	Over $62,500 but
T106	not over $63,000	4%
T107	Over $63,000 but
T108	not over $63,500	3%
T109	Over $63,500 but
T110	not over $64,000	2%
T111	Over $64,000 but
T112	not over $64,500	1%

Sec. 3. Subparagraphs (I) to (J), inclusive, of subdivision (1) of subsection (c) of section 12-704c of the general statutes are repealed and the following is substituted in lieu thereof (Effective from passage and applicable to taxable years commencing on or after January 1, 2015):

(I) For taxable years commencing on or after January 1, 2014, but prior to January 1, [2015] 2018, in the case of any such taxpayer who files under the federal income tax for such taxable year as an unmarried individual whose Connecticut adjusted gross income exceeds sixty-two thousand five hundred dollars, the amount of the credit shall be reduced by fifteen per cent for each ten thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount.

(J) For taxable years commencing on or after January 1, [2015] 2018, in the case of any such taxpayer who files under the federal income tax for such taxable year as an unmarried individual whose Connecticut adjusted gross income exceeds sixty-four thousand five hundred dollars, the amount of the credit shall be reduced by fifteen per cent for each ten thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount.

Sec. 4. Subsection (e) of section 12-704e of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to taxable years commencing on or after January 1, 2015):

(e) For purposes of this section, "applicable percentage" means thirty per cent, except (1) for the taxable year commencing on January 1, 2013, "applicable percentage" means twenty-five per cent, and (2) for [the taxable year] taxable years commencing on or after January 1, 2014, but prior to January 1, 2017, "applicable percentage" means twenty-seven and one-half per cent.

Sec. 5. Subsection (b) of section 12-214 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to income years commencing on or after January 1, 2016):

(b) (1) With respect to income years commencing on or after January 1, 1989, and prior to January 1, 1992, any company subject to the tax imposed in accordance with subsection (a) of this section shall pay, for each such income year, an additional tax in an amount equal to twenty per cent of the tax calculated under said subsection (a) for such income year, without reduction of the tax so calculated by the amount of any credit against such tax. The additional amount of tax determined under this subsection for any income year shall constitute a part of the tax imposed by the provisions of said subsection (a) and shall become due and be paid, collected and enforced as provided in this chapter.

(2) With respect to income years commencing on or after January 1, 1992, and prior to January 1, 1993, any company subject to the tax imposed in accordance with subsection (a) of this section shall pay, for each such income year, an additional tax in an amount equal to ten per cent of the tax calculated under said subsection (a) for such income year, without reduction of the tax so calculated by the amount of any credit against such tax. The additional amount of tax determined under this subsection for any income year shall constitute a part of the tax imposed by the provisions of said subsection (a) and shall become due and be paid, collected and enforced as provided in this chapter.

(3) With respect to income years commencing on or after January 1, 2003, and prior to January 1, 2004, any company subject to the tax imposed in accordance with subsection (a) of this section shall pay, for each such income year, an additional tax in an amount equal to twenty per cent of the tax calculated under said subsection (a) for such income year, without reduction of the tax so calculated by the amount of any credit against such tax. The additional amount of tax determined under this subsection for any income year shall constitute a part of the tax imposed by the provisions of said subsection (a) and shall become due and be paid, collected and enforced as provided in this chapter.

(4) With respect to income years commencing on or after January 1, 2004, and prior to January 1, 2005, any company subject to the tax imposed in accordance with subsection (a) of this section shall pay, for each such income year, an additional tax in an amount equal to twenty-five per cent of the tax calculated under said subsection (a) for such income year, without reduction of the tax so calculated by the amount of any credit against such tax, except that any company that pays the minimum tax of two hundred fifty dollars under section 12-219, as amended by this act, or 12-223c for such income year shall not be subject to the additional tax imposed by this subdivision. The additional amount of tax determined under this subdivision for any income year shall constitute a part of the tax imposed by the provisions of said subsection (a) and shall become due and be paid, collected and enforced as provided in this chapter.

(5) With respect to income years commencing on or after January 1, 2006, and prior to January 1, 2007, any company subject to the tax imposed in accordance with subsection (a) of this section shall pay, except when the tax so calculated is equal to two hundred fifty dollars, for each such income year, an additional tax in an amount equal to twenty per cent of the tax calculated under said subsection (a) for such income year, without reduction of the tax so calculated by the amount of any credit against such tax. The additional amount of tax determined under this subsection for any income year shall constitute a part of the tax imposed by the provisions of said subsection (a) and shall become due and be paid, collected and enforced as provided in this chapter.

(6) (A) With respect to income years commencing on or after January 1, 2009, and prior to January 1, 2012, any company subject to the tax imposed in accordance with subsection (a) of this section shall pay, for each such income year, except when the tax so calculated is equal to two hundred fifty dollars, an additional tax in an amount equal to ten per cent of the tax calculated under said subsection (a) for such income year, without reduction of the tax so calculated by the amount of any credit against such tax. The additional amount of tax determined under this subsection for any income year shall constitute a part of the tax imposed by the provisions of said subsection (a) and shall become due and be paid, collected and enforced as provided in this chapter.

(B) Any company whose gross income for the income year was less than one hundred million dollars shall not be subject to the additional tax imposed under subparagraph (A) of this subdivision. This exception shall not apply to companies filing a combined return for the income year under section 12-223a or a unitary return under subsection (d) of section 12-218d.

(7) (A) With respect to income years commencing on or after January 1, 2012, [and prior to January 1, 2016,] any company subject to the tax imposed in accordance with subsection (a) of this section shall pay, for each such income year, except when the tax so calculated is equal to two hundred fifty dollars, an additional tax in an amount equal to twenty per cent of the tax calculated under said subsection (a) for such income year, without reduction of the tax so calculated by the amount of any credit against such tax. The additional amount of tax determined under this subsection for any income year shall constitute a part of the tax imposed by the provisions of said subsection (a) and shall become due and be paid, collected and enforced as provided in this chapter.

Sec. 6. Subsection (b) of section 12-219 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to income years commencing on or after January 1, 2016):

(b) (1) With respect to income years commencing on or after January 1, 1989, and prior to January 1, 1992, the additional tax imposed on any company and calculated in accordance with subsection (a) of this section shall, for each such income year, except when the tax so calculated is equal to two hundred fifty dollars, be increased by adding thereto an amount equal to twenty per cent of the additional tax so calculated for such income year, without reduction of the additional tax so calculated by the amount of any credit against such tax. The increased amount of tax payable by any company under this section, as determined in accordance with this subsection, shall become due and be paid, collected and enforced as provided in this chapter.

(2) With respect to income years commencing on or after January 1, 1992, and prior to January 1, 1993, the additional tax imposed on any company and calculated in accordance with subsection (a) of this section shall, for each such income year, except when the tax so calculated is equal to two hundred fifty dollars, be increased by adding thereto an amount equal to ten per cent of the additional tax so calculated for such income year, without reduction of the tax so calculated by the amount of any credit against such tax. The increased amount of tax payable by any company under this section, as determined in accordance with this subsection, shall become due and be paid, collected and enforced as provided in this chapter.

(3) With respect to income years commencing on or after January 1, 2003, and prior to January 1, 2004, the additional tax imposed on any company and calculated in accordance with subsection (a) of this section shall, for each such income year, be increased by adding thereto an amount equal to twenty per cent of the additional tax so calculated for such income year, without reduction of the tax so calculated by the amount of any credit against such tax. The increased amount of tax payable by any company under this section, as determined in accordance with this subsection, shall become due and be paid, collected and enforced as provided in this chapter.

(4) With respect to income years commencing on or after January 1, 2004, and prior to January 1, 2005, the additional tax imposed on any company and calculated in accordance with subsection (a) of this section shall, for each such income year, be increased by adding thereto an amount equal to twenty-five per cent of the additional tax so calculated for such income year, without reduction of the tax so calculated by the amount of any credit against such tax, except that any company that pays the minimum tax of two hundred fifty dollars under this section or section 12-223c for such income year shall not be subject to such additional tax. The increased amount of tax payable by any company under this subdivision, as determined in accordance with this subsection, shall become due and be paid, collected and enforced as provided in this chapter.

(5) With respect to income years commencing on or after January 1, 2006, and prior to January 1, 2007, the additional tax imposed on any company and calculated in accordance with subsection (a) of this section shall, for each such income year, except when the tax so calculated is equal to two hundred fifty dollars, be increased by adding thereto an amount equal to twenty per cent of the additional tax so calculated for such income year, without reduction of the tax so calculated by the amount of any credit against such tax. The increased amount of tax payable by any company under this section, as determined in accordance with this subsection, shall become due and be paid, collected and enforced as provided in this chapter.

(6) (A) With respect to income years commencing on or after January 1, 2009, and prior to January 1, 2012, the additional tax imposed on any company and calculated in accordance with subsection (a) of this section shall, for each such income year, except when the tax so calculated is equal to two hundred fifty dollars, be increased by adding thereto an amount equal to ten per cent of the additional tax so calculated for such income year, without reduction of the tax so calculated by the amount of any credit against such tax. The increased amount of tax payable by any company under this section, as determined in accordance with this subsection, shall become due and be paid, collected and enforced as provided in this chapter.

(7) (A) With respect to income years commencing on or after January 1, 2012, [and prior to January 1, 2016,] the additional tax imposed on any company and calculated in accordance with subsection (a) of this section shall, for each such income year, except when the tax so calculated is equal to two hundred fifty dollars, be increased by adding thereto an amount equal to twenty per cent of the additional tax so calculated for such income year, without reduction of the tax so calculated by the amount of any credit against such tax. The increased amount of tax payable by any company under this section, as determined in accordance with this subsection, shall become due and be paid, collected and enforced as provided in this chapter.

Sec. 7. Subsection (a) of section 12-211a of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to calendar years commencing on or after January 1, 2015):

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

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

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

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

(5) For calendar years commencing on or after January 1, 2011, and prior to January 1, [2015] 2017, and subject to the provisions of subdivisions (2), (3) and (4) of this subsection, the amount of tax credit or credits otherwise allowable against the tax imposed under this chapter shall not exceed:

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

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

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

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

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

Sec. 8. Subdivision (3) of subsection (a) of section 12-217jj of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

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

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

Sec. 9. Subparagraph (A) of subdivision (1) of section 12-408 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to sales occurring on or after November 1, 2015, and to sales of services that are billed to customers for a period that includes said November 1, 2015, date):

(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] twenty-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] twenty-hundredths per cent, the rates provided in subparagraphs (B) to (H), inclusive, of this subdivision;

Sec. 10. Subdivision (3) of section 12-408 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to sales occurring on or after November 1, 2015):

(3) For the purpose of adding and collecting the tax imposed by this chapter, or an amount equal as nearly as possible or practicable to the average equivalent thereof, by the retailer from the consumer the following bracket system shall be in force and effect as follows:

T113	Amount of Sale	Amount of Tax
T114	$0.00 to [$0.07] $0.08 inclusive	No Tax
T115	[.08 to .23] .09 to .24 inclusive	1 cent
T116	[.24 to .39] .25 to .40 inclusive	2 cents
T117	[.40 to .55] .41 to .56 inclusive	3 cents
T118	[.56 to .70] .57 to .72 inclusive	4 cents
T119	[.71 to .86] .73 to .88 inclusive	5 cents
T120	[.87 to 1.02] .89 to 1.04 inclusive	6 cents
T121	[1.03 to 1.18] 1.05 to 1.20 inclusive	7 cents

On all sales above [$1.18] $1.20, the tax shall be computed at the rate of six and [thirty-five-hundredths] twenty-hundredths per cent.

Sec. 11. Subparagraph (A) of subdivision (1) of section 12-411 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to sales occurring on or after November 1, 2015, and to sales of services that are billed to customers for a period that includes said November 1, 2015, date):

(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] twenty-hundredths per cent of the sales price of such property or services, except, in lieu of said rate of six and [thirty-five-hundredths] twenty-hundredths per cent;

Sec. 12. Subsection (c) of section 12-411b of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to sales occurring on or after November 1, 2015, and to sales of services that are billed to customers for a period that includes said November 1, 2015, date):

(c) Any agreement entered into under subsection (a) of this section may provide that the contractor and its affiliates shall collect the use tax only on items that are subject to the six and [thirty-five-hundredths] twenty-hundredths per cent rate of tax.

Sec. 13. Subparagraph (A) of subdivision (1) of section 12-408 of the general statutes, as amended by section 9 of this act, is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to sales occurring on or after April 1, 2017, and to sales of services that are billed to customers for a period that includes said April 1, 2017, date):

(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 twenty-hundredths] five and ninety-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 twenty-hundredths] five and ninety-five-hundredths per cent, the rates provided in subparagraphs (B) to (H), inclusive, of this subdivision;

Sec. 14. Subdivision (3) of section 12-408 of the general statutes, as amended by section 10 of this act, is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to sales occurring on or after April 1, 2017):

T122	Amount of Sale	Amount of Tax
T123	$0.00 to $0.08 inclusive	No Tax
T124	.09 to [.24] .25 inclusive	1 cent
T125	[.25 to .40] .26 to .42 inclusive	2 cents
T126	[.41 to .56] .43 to .58 inclusive	3 cents
T127	[.57 to .72] .59 to .75 inclusive	4 cents
T128	[.73 to .88] .76 to .92 inclusive	5 cents
T129	[.89 to 1.04] .93 to 1.09 inclusive	6 cents
T130	[1.05 to 1.20] 1.10 to 1.26 inclusive	7 cents

On all sales above [$1.20] $1.26, the tax shall be computed at the rate of [six and twenty-hundredths] five and ninety-five-hundredths per cent.

Sec. 15. Subparagraph (A) of subdivision (1) of section 12-411 of the general statutes, as amended by section 11 of this act, is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to sales occurring on or after April 1, 2017, and to sales of services that are billed to customers for a period that includes said April 1, 2017, date):

(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 twenty-hundredths] five and ninety-five-hundredths per cent of the sales price of such property or services, except, in lieu of said rate of [six and twenty-hundredths] five and ninety-five-hundredths per cent;

Sec. 16. Subsection (c) of section 12-411b of the general statutes, as amended by section 12 of this act, is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to sales occurring on or after April 1, 2017, and to sales of services that are billed to customers for a period that includes said April 1, 2017, date):

(c) Any agreement entered into under subsection (a) of this section may provide that the contractor and its affiliates shall collect the use tax only on items that are subject to the [six and twenty-hundredths] five and ninety-five-hundredths per cent rate of tax.

Sec. 17. Section 12-407e of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):

(a) (1) From the third Sunday in August until the Saturday next succeeding, inclusive, during the period beginning July 1, 2004, and ending June 30, 2015, the provisions of this chapter shall not apply to sales of any article of clothing or footwear intended to be worn on or about the human body the cost of which article to the purchaser is less than three hundred dollars.

(2) On and after July 1, 2015, from the third Sunday in August until the Saturday next succeeding, inclusive, the provisions of this chapter shall not apply to sales of any article of clothing or footwear intended to be worn on or about the human body, the cost of which article to the purchaser is less than one hundred dollars.

(b) For the purposes of this section, clothing or footwear shall not include (1) any special clothing or footwear primarily designed for athletic activity or protective use and which is not normally worn except when used for the athletic activity or protective use for which it was designed, and (2) jewelry, handbags, luggage, umbrellas, wallets, watches and similar items carried on or about the human body but not worn on the body in the manner characteristic of clothing intended for exemption under this section.

Sec. 18. Subdivision (4) of subsection (a) of section 12-217 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(4) Notwithstanding [anything in] any provision of this section to the contrary, (A) any excess of the deductions provided in this section for any income year commencing on or after January 1, 1973, over the gross income for such year or the amount of such excess apportioned to this state under the provisions of section 12-218, shall be an operating loss of such income year and shall be deductible as an operating loss carry-over for operating losses incurred prior to income years commencing January 1, 2000, in each of the five income years following such loss year, and for operating losses incurred in income years commencing on or after January 1, 2000, in each of the twenty income years following such loss year, [provided] except that (i) for income years commencing prior to January 1, 2015, the portion of such operating loss which may be deducted as an operating loss carry-over in any income year following such loss year shall be limited to the lesser of [(i)] (I) any net income greater than zero of such income year following such loss year, or in the case of a company entitled to apportion its net income under the provisions of section 12-218, the amount of such net income which is apportioned to this state pursuant thereto, or [(ii)] (II) the excess, if any, of such operating loss over the total of such net income for each of any prior income years following such loss year, such net income of each of such prior income years following such loss year for such purposes being computed without regard to any operating loss carry-over from such loss year allowed [by] under this subparagraph and being regarded as not less than zero, and provided [,] further [,] the operating loss of any income year shall be deducted in any subsequent year, to the extent available [therefor] for such deduction, before the operating loss of any subsequent income year is deducted, and (ii) for income years commencing on or after January 1, 2015, the portion of such operating loss which may be deducted as an operating loss carry-over in any income year following such loss year shall be limited to the lesser of (I) fifty per cent of net income of such income year following such loss year, or in the case of a company entitled to apportion its net income under the provisions of section 12-218, fifty per cent of such net income which is apportioned to this state pursuant thereto, or (II) the excess, if any, of such operating loss over the operating loss deductions allowable with respect to such operating loss under this subparagraph for each of any prior income years following such loss year, such net income of each of such prior income years following such loss year for such purposes being computed without regard to any operating loss carry-over from such loss year allowed under this subparagraph and being regarded as not less than zero, and provided further the operating loss of any income year shall be deducted in any subsequent year, to the extent available for such deduction, before the operating loss of any subsequent income year is deducted, and (B) any net capital loss, as defined in the Internal Revenue Code effective and in force on the last day of the income year, for any income year commencing on or after January 1, 1973, shall be allowed as a capital loss carry-over to reduce, but not below zero, any net capital gain, as so defined, in each of the five following income years, in order of sequence, to the extent not exhausted by the net capital gain of any of the preceding of such five following income years, and (C) any net capital losses allowed and carried forward from prior years to income years beginning on or after January 1, 1973, for federal income tax purposes by companies entitled to a deduction for dividends paid under the Internal Revenue Code other than companies subject to the gross earnings taxes imposed under chapters 211 and 212, shall be allowed as a capital loss carry-over.

Sec. 19. Section 12-217zz of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) Notwithstanding any other provision of law, and except as otherwise provided in subsection (b) of this section, the amount of tax credit or credits otherwise allowable against the tax imposed under this chapter [for] shall be as follows:

(1) For any income year commencing on or after January 1, 2002, and prior to January 1, 2015, the amount of tax credit or credits otherwise allowable shall not exceed seventy per cent of the amount of tax due from such taxpayer under this chapter with respect to any such income year of the taxpayer prior to the application of such credit or credits; [.]

(2) For an income year commencing on or after January 1, 2015, and prior to January 1, 2016, the amount of tax credit or credits otherwise allowable shall not exceed thirty-five per cent of the amount of tax due from such taxpayer under this chapter with respect to such income year of the taxpayer prior to the application of such credit or credits;

(3) For an income year commencing on or after January 1, 2016, and prior to January 1, 2017, the amount of tax credit or credits otherwise allowable shall not exceed forty-five per cent of the amount of tax due from such taxpayer under this chapter with respect to such income year of the taxpayer prior to the application of such credit or credits; and

(4) For any income year commencing on or after January 1, 2017, the amount of tax credit or credits otherwise allowable shall not exceed sixty per cent of the amount of tax due from such taxpayer under this chapter with respect to such income year of the taxpayer prior to the application of such credit or credits.

(b) (1) For an income year commencing on or after January 1, 2011, and prior to January 1, 2013, the amount of tax credit or credits otherwise allowable against the tax imposed under this chapter for such income year may exceed the amount specified in subsection (a) of this section only by the amount computed under subparagraph (A) of subdivision (2) of this subsection, provided in no event may the amount of tax credit or credits otherwise allowable against the tax imposed under this chapter for such income year exceed one hundred per cent of the amount of tax due from such taxpayer under this chapter with respect to such income year of the taxpayer prior to the application of such credit or credits.

(2) (A) The taxpayer's average monthly net employee gain for an income year shall be multiplied by six thousand dollars.

(B) The taxpayer's average monthly net employee gain for an income year shall be computed as follows: For each month in the taxpayer's income year, the taxpayer shall subtract from the number of its employees in this state on the last day of such month the number of its employees in this state on the first day of its income year. The taxpayer shall total the differences for the twelve months in such income year, and such total, when divided by twelve, shall be the taxpayer's average monthly net employee gain for the income year. For purposes of this computation, only employees who are required to work at least thirty-five hours per week and only employees who were not employed in this state by a related person, as defined in section 12-217ii, within the twelve months prior to the first day of the income year may be taken into account in computing the number of employees.

(C) If the taxpayer's average monthly net employee gain is zero or less than zero, the taxpayer may not exceed the seventy per cent limit imposed under subsection (a) of this section.

Sec. 20. Section 12-263b of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

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

(b) Each hospital shall, on or before the last day of January, April, July and October of each year, render to the Commissioner of Revenue Services a return, on forms prescribed or furnished by the Commissioner of Revenue Services and signed by one of its principal officers, stating specifically the name and location of such hospital, and the amount of its net patient revenue as determined by the Commissioner of Social Services. Payment shall be made with such return. Each hospital shall file such return electronically with the department and make such payment by electronic funds transfer in the manner provided by chapter 228g, irrespective of whether the hospital would otherwise have been required to file such return electronically or to make such payment by electronic funds transfer under the provisions of chapter 228g.

(c) Notwithstanding any other provision of law, the amount of tax credit or credits otherwise allowable against the tax imposed under this chapter shall be as follows: (1) For each calendar quarter commencing on or after July 1, 2015, and prior to July 1, 2016, the amount of tax credit or credits otherwise allowable shall not exceed thirty-five per cent of the amount of tax due from such hospital under this chapter with respect to such calendar quarter prior to the application of such credit or credits; (2) for each calendar quarter commencing on or after July 1, 2016, and prior to July 1, 2017, the amount of tax credit or credits otherwise allowable shall not exceed forty-five per cent of the amount of tax due from such hospital under this chapter with respect to such calendar quarter prior to the application of such credit or credits; and (3) for any calendar quarter commencing on or after July 1, 2017, the amount of tax credit or credits otherwise allowable shall not exceed sixty per cent of the amount of tax due from such hospital under this chapter with respect to such calendar quarter prior to the application of such credit or credits.

Sec. 21. Subsection (b) of section 12-284b of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(b) Each limited liability company, limited liability partnership, limited partnership and S corporation shall be liable for the tax imposed by this section for each taxable year or portion thereof that such company, partnership or corporation is an affected business entity. For taxable years commencing prior to January 1, 2013, each affected business entity shall annually, on or before the fifteenth day of the fourth month following the close of its taxable year, pay to the Commissioner of Revenue Services a tax in the amount of two hundred fifty dollars. For taxable years commencing on or after January 1, 2013, but prior to January 1, 2015, each affected business entity shall, on or before the fifteenth day of the fourth month following the close of every other taxable year, pay to the Commissioner of Revenue Services a tax in the amount of two hundred fifty dollars.

Sec. 22. Subsection (a) of section 34-38n of the general statutes, as amended by section 14 of public act 14-154, is repealed and the following is substituted in lieu thereof (Effective October 1, 2015):

(a) The Secretary of the State shall receive, for filing any document or certificate required to be filed under sections 34-10, 34-13a, 34-13e, 34-32, 34-32a, 34-32c, 34-38g and 34-38s, the following fees: (1) For reservation or cancellation of reservation of name, sixty dollars; (2) for a certificate of limited partnership and appointment of statutory agent, one hundred twenty dollars; (3) for a certificate of amendment, one hundred twenty dollars; (4) for a certificate of merger or consolidation, sixty dollars; (5) for a certificate of registration, one hundred twenty dollars; (6) for a change of agent or change of address of agent, twenty dollars; (7) for a certificate of reinstatement, one hundred twenty dollars; and (8) for an annual report, [twenty] one hundred dollars.

Sec. 23. Subsection (a) of section 34-112 of the general statutes, as amended by section 16 of public act 14-154, is repealed and the following is substituted in lieu thereof (Effective October 1, 2015):

(a) Fees for filing documents and issuing certificates: (1) Filing application to reserve a limited liability company name or to cancel a reserved limited liability company name, sixty dollars; (2) filing transfer of reserved limited liability company name, sixty dollars; (3) filing articles of organization, including appointment of statutory agent, one hundred twenty dollars; (4) filing change of address of statutory agent or change of statutory agent, fifty dollars; (5) filing notice of resignation of statutory agent in duplicate, fifty dollars; (6) filing amendment to articles of organization, one hundred twenty dollars; (7) filing restated articles of organization, one hundred twenty dollars; (8) filing articles of merger or consolidation, sixty dollars; (9) filing certificate of reinstatement, one hundred twenty dollars; (10) filing application by a foreign limited liability company for certificate of registration to transact business in this state and issuing certificate of registration, one hundred twenty dollars; (11) filing application of foreign limited liability company for amended certificate of registration to transact business in this state and issuing amended certificate of registration, one hundred twenty dollars; (12) filing an annual report, [twenty] one hundred dollars; and (13) filing an interim notice of change of manager or member, twenty dollars.

Sec. 24. Subsection (a) of section 34-413 of the general statutes, as amended by section 21 of public act 14-154, is repealed and the following is substituted in lieu thereof (Effective October 1, 2015):

(a) Fees for filing documents and processing certificates: (1) Filing application to reserve a registered limited liability partnership name or to cancel a reserved limited liability partnership name, sixty dollars; (2) filing transfer of reserved registered limited liability partnership name, sixty dollars; (3) filing change of address of statutory agent or change of statutory agent, fifty dollars; (4) filing certificate of limited liability partnership, one hundred twenty dollars; (5) filing amendment to certificate of limited liability partnership, one hundred twenty dollars; (6) filing certificate of authority to transact business in this state, including appointment of statutory agent, one hundred twenty dollars; (7) filing amendment to certificate of authority to transact business in this state, one hundred twenty dollars; (8) filing an annual report, [twenty] one hundred dollars; (9) filing statement of merger, sixty dollars; and (10) filing certificate of reinstatement, one hundred twenty dollars.

Sec. 25. Section 22a-232 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):

(a) There shall be paid to the Commissioner of Revenue Services by the owner of any resources recovery facility one dollar per ton of solid waste processed at the facility beginning on the date of commencement of commercial operation of the facility for calendar quarters commencing on or after October 1, 1987, until September 30, 2003. For calendar quarters commencing on and after October 1, 2003, but prior to July 1, 2015, the owner of any resources recovery facility shall pay to the Commissioner of Revenue Services one dollar and fifty cents per ton of solid waste processed at such facility. For calendar quarters commencing on and after July 1, 2015, the owner of any resources recovery facility shall pay to the Commissioner of Revenue Services two dollars and fifty cents per ton of solid waste processed at such facility.

(b) On and after July 1, 2015, each owner of a solid waste facility, as defined in section 22a-207, other than a resources recovery facility, as defined in section 22a-207, shall pay to the Commissioner of Revenue Services two dollars and fifty cents per ton of all solid waste disposed of at such facility or transferred from such facility to any out-of-state facility. Any person who transports or transfers solid waste to any out-of-state facility for processing or disposal shall pay to the Commissioner of Revenue Services two dollars and fifty cents per ton of all solid waste transferred, processed or disposed of at such facility. The Commissioner of Revenue Services shall deposit any fee received pursuant to this subsection in the General Fund. No fee established in this subsection shall be due for any solid waste processed at a resources recovery facility, provided such facility is in compliance with the requirements of subsection (a) of this section. No fee established in this subsection shall be due for any recyclable solid waste properly transferred to a facility permitted or registered by the Commissioner of Energy and Environmental Protection to recycle such materials. No fee established in this subsection shall be due for any solid waste beneficially used or recycled pursuant to an authorization provided in chapter 446d.

[(b)] (c) Each owner of a resources recovery facility subject to the assessment as provided by this section shall submit a return quarterly to the Commissioner of Revenue Services, applicable with respect to the calendar quarter beginning October 1, 1987, and each calendar quarter thereafter, on or before the last day of the month immediately following the end of each such calendar quarter, on a form prescribed by the commissioner, together with payment of the quarterly assessment determined and payable in accordance with the provisions of subsection (a) of this section. Each owner of a solid waste facility, other than a resources recovery facility, subject to the assessment as provided in subsection (b) of this section shall submit a return quarterly to the Commissioner of Energy and Environmental Protection, applicable with respect to the calendar quarter beginning July 1, 2015, and each calendar quarter thereafter, on or before the last day of the month immediately following the end of each such calendar quarter, on a form prescribed by the Commissioner of Energy and Environmental Protection, together with payment of the quarterly assessment determined and payable in accordance with the provisions of subsections (a) and (b) of this section.

[(c)] (d) Whenever such assessment is not paid when due, a penalty of ten per cent of the amount due or fifty dollars, whichever is greater, shall be imposed, and such assessment shall bear interest at the rate of one per cent per month or fraction thereof until the same is paid. The Commissioner of Revenue Services shall cause copies of a form prescribed for submitting returns as required under subsection (a) of this section to be distributed throughout the state. The Commissioner of Energy and Environmental Protection shall cause copies of a form prescribed for submitting returns as required under subsection (b) of this section to be distributed throughout the state. Failure to receive such form shall not be construed to relieve anyone subject to assessment under this section from the obligations of submitting a return, together with payment of such assessment within the time required.

[(d)] (e) Any person or municipality liable for the service fee for solid waste delivered to a facility whose owner is subject to the assessment imposed by subsection (a) or (b) of this section shall reimburse the owner for any assessment paid for the solid waste delivered by such person or municipality. The assessment shall be a debt from the person or municipality responsible for paying such service fee to the owner.

[(e)] (f) The provisions of sections 12-548 to 12-554, inclusive, and section 12-555a shall apply to the provisions of this section in the same manner and with the same force and effect as if the language of said sections 12-548 to 12-554, inclusive, and section 12-555a had been incorporated in full in this section, except that to the extent that any such provision is inconsistent with a provision in this section and except that the term "tax" shall be read as "solid waste assessment".

Sec. 26. Subsection (a) of section 29-5 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):

(a) The Commissioner of Emergency Services and Public Protection may, within available appropriations, appoint suitable persons from the regular state police force as resident state policemen in addition to the regular state police force to be employed and empowered as state policemen in any town or two or more adjoining towns lacking an organized police force, and such officers may be detailed by said commissioner as resident state policemen for regular assignment to such towns, provided each town shall pay [sixty] one hundred per cent of the cost of compensation, maintenance and other expenses of the state policemen detailed to such town. [, and on and after July 1, 2011, each town shall pay seventy per cent of such regular cost and other expenses and one hundred per cent of any overtime costs and such portion of fringe benefits directly associated with such overtime costs.] Such town or towns and the Commissioner of Emergency Services and Public Protection are authorized to enter into agreements and contracts for such police services, with the approval of the Attorney General, for periods not exceeding two years.

Sec. 27. Subsection (c) of section 4-28e of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):

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

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

(3) For the fiscal years ending June 30, 2016, and June 30, 2017, disbursements from the Tobacco Settlement Fund shall be made as follows: (A) To the General Fund in the amount identified as "Transfer from Tobacco Settlement Fund" in the General Fund revenue schedule adopted by the General Assembly; and (B) any remainder to the Tobacco and Health Trust Fund.

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

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

[(4)] (6) For each of the fiscal years ending June 30, 2016, to June 30, 2025, inclusive, the sum of ten million dollars shall be disbursed from the Tobacco Settlement Fund to the smart start competitive 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, except that in the fiscal year ending June 30, 2016, said disbursement shall be in an amount equal to five million dollars.

Sec. 28. Section 13b-61c of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):

(a) For the fiscal year ending June 30, 2010, the Comptroller shall transfer the sum of seventy-one million two hundred thousand dollars from the resources of the General Fund to the Special Transportation Fund.

(b) For the fiscal year ending June 30, 2011, the Comptroller shall transfer the sum of one hundred seven million five hundred fifty thousand dollars from the resources of the General Fund to the Special Transportation Fund.

(c) For the fiscal year ending June 30, 2012, the Comptroller shall transfer the sum of eighty-one million five hundred fifty thousand dollars from the resources of the General Fund to the Special Transportation Fund.

(d) For the fiscal year ending June 30, 2013, the Comptroller shall transfer the sum of ninety-five million two hundred forty-five thousand dollars from the resources of the General Fund to the Special Transportation Fund.

(e) For the fiscal year ending June 30, 2016, the Comptroller shall transfer the sum of one hundred fifty-two million eight hundred thousand dollars from the resources of the General Fund to the Special Transportation Fund.

(f) For the fiscal year ending June 30, 2017, [and annually thereafter,] the Comptroller shall transfer the sum of one hundred sixty-two million eight hundred thousand dollars from the resources of the General Fund to the Special Transportation Fund.

(g) For the fiscal year ending June 30, 2018, the Comptroller shall transfer the sum of two hundred seventy-four million eight hundred thousand dollars from the resources of the General Fund to the Special Transportation Fund.

(h) For the fiscal year ending June 30, 2019, the Comptroller shall transfer the sum of four hundred seventeen million eight hundred thousand dollars from the resources of the General Fund to the Special Transportation Fund.

(i) For the fiscal year ending June 30, 2020, and annually thereafter, the Comptroller shall transfer the sum of five hundred sixty-two million eight hundred thousand dollars from the resources of the General Fund to the Special Transportation Fund.

Sec. 29. Section 4-66aa of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):

(a) There is established, within the General Fund, a separate, nonlapsing account to be known as the "community investment account". The account shall contain any moneys required by law to be deposited in the account. The funds in the account shall be distributed every three months as follows: (1) Ten dollars of each fee credited to said account shall be deposited into the agriculture sustainability account established pursuant to section 4-66cc and, then, of the remaining funds, (2) twenty-five per cent to the Department of Economic and Community Development to use as follows: (A) Two hundred thousand dollars, annually, to supplement the technical assistance and preservation activities of the Connecticut Trust for Historic Preservation, established pursuant to special act 75-93, and (B) the remainder to supplement historic preservation activities as provided in sections 10-409 to 10-415, inclusive; (3) twenty-five per cent to the Department of Housing to supplement new or existing affordable housing programs; (4) twenty-five per cent to the Department of Energy and Environmental Protection for municipal open space grants; and (5) twenty-five per cent to the Department of Agriculture to use as follows: (A) Five hundred thousand dollars annually for the agricultural viability grant program established pursuant to section 22-26j; (B) five hundred thousand dollars annually for the farm transition program established pursuant to section 22-26k; (C) one hundred thousand dollars annually to encourage the sale of Connecticut-grown food to schools, restaurants, retailers and other institutions and businesses in the state; (D) seventy-five thousand dollars annually for the Connecticut farm link program established pursuant to section 22-26l; (E) forty-seven thousand five hundred dollars annually for the Seafood Advisory Council established pursuant to section 22-455; (F) forty-seven thousand five hundred dollars annually for the Connecticut Farm Wine Development Council established pursuant to section 22-26c; (G) twenty-five thousand dollars annually to the Connecticut Food Policy Council established pursuant to section 22-456; and (H) the remainder for farmland preservation programs pursuant to chapter 422. Each agency receiving funds under this section may use not more than ten per cent of such funds for administration of the programs for which the funds were provided.

(b) Notwithstanding the provisions of subsection (a) of this section, from January 1, 2016, until June 30, 2017, the funds in the community investment account established pursuant to said subsection shall be distributed every three months to the General Fund.

Sec. 30. (Effective from passage) Notwithstanding any provision of the general statutes, on or before June 30, 2016, the sum of $3,500,000 shall be transferred from the Connecticut Health and Educational Facilities Authority, established under section 10a-179 of the general statutes, and credited to the resources of the General Fund for the fiscal year ending June 30, 2016.

Sec. 31. (Effective from passage) Notwithstanding any provision of the general statutes, on or before June 30, 2017, the sum of $3,500,000 shall be transferred from the Connecticut Health and Educational Facilities Authority, established under section 10a-179 of the general statutes, and credited to the resources of the General Fund for the fiscal year ending June 30, 2017.

Sec. 32. (Effective from passage) Notwithstanding any provision of the general statutes, on or before October 1, 2015, the sum of $2,500,000 shall be transferred from the private occupational school student protection account, established under section 10a-22u of the general statutes, and credited to the resources of the General Fund for the fiscal year ending June 30, 2016.

Sec. 33. Section 2-71x of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

For the fiscal year ending June 30, [2015] 2016, and each fiscal year thereafter, the Comptroller shall segregate [three million two hundred thousand] two million five 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. 34. (Effective July 1, 2015) Notwithstanding the provisions of section 16-331cc of the general statutes, the sum of $4,200,000 shall be transferred from the public, educational and governmental programming and education technology investment account and credited to the resources of the General Fund for the fiscal year ending June 30, 2016.

Sec. 35. (Effective July 1, 2016) Notwithstanding the provisions of section 16-331cc of the general statutes, the sum of $4,300,000 shall be transferred from the public, educational and governmental programming and education technology investment account and credited to the resources of the General Fund for the fiscal year ending June 30, 2017.

Sec. 36. (Effective July 1, 2015) Notwithstanding the provisions of subsection (b) of section 16-331bb of the general statutes, the sum of $3,000,000 shall be transferred from the municipal video competition trust account and credited to the resources of the General Fund for the fiscal year ending June 30, 2016, and each fiscal year thereafter.

Sec. 37. Subsection (a) of section 21a-408d of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):

(a) Each qualifying patient who is issued a written certification for the palliative use of marijuana under subdivision (1) of subsection (a) of section 21a-408a, and the primary caregiver of such qualifying patient, shall register with the Department of Consumer Protection. Such registration shall be effective from the date the Department of Consumer Protection issues a certificate of registration until the expiration of the written certification issued by the physician. The qualifying patient and the primary caregiver shall provide sufficient identifying information, as determined by the department, to establish the personal identity of the qualifying patient and the primary caregiver. The qualifying patient or the primary caregiver shall report any change in such information to the department not later than five business days after such change. The department shall issue a registration certificate to the qualifying patient and to the primary caregiver and may charge a reasonable fee, not to exceed twenty-five dollars, for each registration certificate issued under this subsection. Any registration fees collected by the department under this subsection shall be paid to the State Treasurer and credited to the [account established pursuant to section 21a-408q] General Fund.

Sec. 38. Subsection (c) of section 21a-408h of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):

(c) Any fees collected by the Department of Consumer Protection under this section shall be paid to the State Treasurer and credited to the [account established pursuant to section 21a-408q] General Fund.

Sec. 39. Subsection (c) of section 21a-408i of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):

Sec. 40. Subsection (b) of section 21a-408m of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):

(b) The Commissioner of Consumer Protection shall adopt regulations, in accordance with chapter 54, to establish a reasonable fee to be collected from each qualifying patient to whom a written certification for the palliative use of marijuana is issued under subdivision (1) of subsection (a) of section 21a-408a, for the purpose of offsetting the direct and indirect costs of administering the provisions of sections 21a-408 to 21a-408n, inclusive. The commissioner shall collect such fee at the time the qualifying patient registers with the Department of Consumer Protection under subsection (a) of section 21a-408d, as amended by this act. Such fee shall be in addition to any registration fee that may be charged under said subsection. The fees required to be collected by the commissioner from qualifying patients under this subsection shall be paid to the State Treasurer and credited to the [account established pursuant to section 21a-408q] General Fund.

Sec. 41. Section 30-48a of the general statutes is repealed and the following is substituted in lieu thereof (Effective January 1, 2016):

(a) No person, and no backer as defined in section 30-1, shall, except as hereinafter provided, acquire an interest in more than [three] six alcoholic beverage retail permits, but nothing herein shall (1) require any such person who had, on June 8, 1981, such interest in more than two such permits to surrender, dispose of or release his or her interest in any such permit or permits nor shall it affect his or her right to continue to hold, use and renew such permits, or (2) prohibit any such person who had, on June 8, 1981, such interest in more than two such permits from transferring his or her interest in such permits by inter vivos or testamentary disposition, including living trusts, to his or her spouse or child, or such spouse's or child's living trust or prohibit such spouse or child from accepting such a transfer notwithstanding that such spouse or child may already hold another permit issued under the provisions of this chapter. Any such permit so transferred may be renewed by such transferee under the provisions of section 30-14a. Except as provided in subdivision (1), a person shall be deemed to acquire an interest in a retail permit if an interest is owned by such person, such person's spouse, children, partners, or an estate, trust, or corporation controlled by such person or such person's spouse, children, or any combination thereof. The provisions of this subsection shall apply to any such interest without regard to whether such interest is a controlling interest. For the purposes of this subsection, "person" means (A) an individual, (B) a corporation or any subsidiary of a corporation, or (C) any combination of corporations or individuals any of whom, or any combination of whom, owns or controls, directly or indirectly, more than five per cent of any entity which is a backer as defined in said section 30-1.

(b) A retail permit for the purposes of subsection (a) of this section means a package store liquor permit or a druggist liquor permit.

(c) Membership in any organization which is or may become the holder of a club permit shall not constitute acquisition of an interest in a retail permit.

(d) Any person who violates any provision of this section or of any regulation issued pursuant hereto shall be fined not less than fifty dollars nor more than two hundred fifty dollars and any permit issued in violation of this section shall be revoked.

Sec. 42. Section 30-91 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):

(a) The sale or the dispensing or consumption or the presence in glasses or other receptacles suitable to permit the consumption of alcoholic liquor by an individual in places operating under hotel permits, restaurant permits, cafe permits, restaurant permits for catering establishments, bowling establishment permits, racquetball facility permits, club permits, coliseum permits, coliseum concession permits, special sporting facility restaurant permits, special sporting facility employee recreational permits, special sporting facility guest permits, special sporting facility concession permits, special sporting facility bar permits, golf country club permits, nonprofit public museum permits, university permits, airport restaurant permits, airport bar permits, airport airline club permits, tavern permits, a manufacturer permit for a brew pub, manufacturer permits for beer and brew pubs, casino permits, caterer liquor permits and charitable organization permits shall be unlawful on: (1) Monday, Tuesday, Wednesday, Thursday and Friday between the hours of one o'clock a.m. and nine o'clock a.m.; (2) Saturday between the hours of two o'clock a.m. and nine o'clock a.m.; (3) Sunday between the hours of two o'clock a.m. and eleven o'clock a.m.; (4) Christmas, except (A) for alcoholic liquor that is served where food is also available during the hours otherwise permitted by this section for the day on which Christmas falls, and (B) by casino permittees at casinos, as defined in section 30-37k; and (5) January first between the hours of three o'clock a.m. and nine o'clock a.m., except that on any Sunday that is January first the prohibitions of this section shall be between the hours of three o'clock a.m. and eleven o'clock a.m.

(b) Any town may, by vote of a town meeting or by ordinance, reduce the number of hours during which sales under subsection (a) of this section, except sales pursuant to an airport restaurant permit, airport bar permit or airport airline club permit, shall be permissible. In all cases when a town, either by vote of a town meeting or by ordinance, has acted on the sale of alcoholic liquor or the reduction of the number of hours when such sale is permissible, such action shall become effective on the first day of the month succeeding such action and no further action shall be taken until at least one year has elapsed since the previous action was taken.

(c) Notwithstanding any provisions of subsections (a) and (b) of this section, such sale or dispensing or consumption or presence in glasses in places operating under a bowling establishment permit shall be unlawful before two p.m. on any day, except in that portion of the permit premises which is located in a separate room or rooms entry to which, from the bowling lane area of the establishment, is by means of a door or doors which shall remain closed at all times except to permit entrance and egress to and from the lane area. Any alcoholic liquor sold or dispensed in a place operating under a bowling establishment permit shall be served in containers such as, but not limited to, plastic or glass. Any town may, by vote of a town meeting or by ordinance, reduce the number of hours during which sales under this subsection shall be permissible.

(d) The sale or dispensing of alcoholic liquor in places operating under package store permits, drug store permits, manufacturer permits for beer, manufacturer permits for beer and brew pubs or grocery store beer permits shall be unlawful on Thanksgiving Day, New Year's Day or Christmas; and such sale or dispensing of alcoholic liquor in places operating under package store permits, drug store permits, manufacturer permits for beer, manufacturer permits for beer and brew pubs and grocery store beer permits shall be unlawful on Sunday before ten o'clock a.m. and after [five] eight o'clock p.m. and on any other day before eight o'clock a.m. and after [nine] ten o'clock p.m. It shall be unlawful for the holder of a manufacturer permit for a brew pub to sell beer for consumption off the premises on the days or hours prohibited by this subsection. Any town may, by a vote of a town meeting or by ordinance, reduce the number of hours during which such sale shall be permissible.

(e) (1) In the case of any premises operating under a tavern permit, wherein, under the provisions of this section, the sale of alcoholic liquor is forbidden on certain days or hours of the day, or during the period when a tavern permit is suspended, it shall likewise be unlawful to keep such premises open to, or permit it to be occupied by, the public on such days or hours.

(2) In the case of any premises operating under a cafe permit, it shall be unlawful to keep such premises open to, or permit such premises to be occupied by, the public between the hours of one o'clock a.m. and six o'clock a.m. on Monday, Tuesday, Wednesday, Thursday and Friday and between the hours of two o'clock a.m. and six o'clock a.m. on Saturday and Sunday or during any period of time when such permit is suspended, provided the sale or the dispensing or consumption of alcohol on such premises operating under such cafe permit shall be prohibited beyond the hours authorized for the sale or dispensing or consumption of alcohol for such premises under this section.

(3) Notwithstanding any provision in this chapter, in the case of any premises operating under a tavern or cafe permit, it shall be lawful for such premises to be open to, or be occupied by, the public when such premises is being used as a site for film, television, video or digital production eligible for a film production tax credit pursuant to section 12-217jj, as amended by this act, provided the sale or the dispensing or consumption of alcohol on such premises operating under such tavern or cafe permit shall be prohibited beyond the hours authorized for the sale or the dispensing or consumption of alcohol for such premises under this section.

(f) The retail sale of wine and the tasting of free samples of wine by visitors and prospective retail customers of a permittee holding a manufacturer permit for a farm winery on the premises of such permittee shall be unlawful on Sunday before eleven o'clock a.m. and after [nine] ten o'clock p.m. and on any other day before ten o'clock a.m. and after [nine] ten o'clock p.m. Any town may, by vote of a town meeting or by ordinance, reduce the number of hours during which sales and the tasting of free samples of wine under this subsection shall be permissible.

(g) Notwithstanding any provision of subsection (a) of this section, food or nonalcoholic beverages may be sold, dispensed or consumed in places operating under an airport restaurant permit, an airport bar permit or an airport airline club permit, at any time, as allowed by agreement between the state of Connecticut and its lessees or concessionaires.

(h) The sale or the dispensing or consumption or the presence in glasses or other receptacles suitable to permit the consumption of alcoholic liquor by an individual in places operating under a nonprofit golf tournament permit shall be unlawful on any day prior to eleven o'clock a.m. and after [nine] ten o'clock p.m.

(i) The tasting of free samples of beer by visitors of a permittee holding a manufacturing permit for beer on the premises of such permittee shall be unlawful on Sunday before eleven o'clock a.m. and after eight o'clock p.m. and on any other day before ten o'clock a.m. and after eight o'clock p.m. Nothing in this section shall be construed to limit the right of a holder of such permit to conduct manufacturing operations at any time. Any town may, by vote of a town meeting or ordinance, reduce the number of hours during which the tasting and free samples of beer under this subsection shall be permissible.

(j) Nothing in this section shall be construed to require any permittee to continue the sale or dispensing of alcoholic liquor until the closing hour established under this section.

(k) The retail sale of wine and the tasting of free samples of wine by visitors and prospective retail customers of a permittee holding a wine festival permit or an out-of-state entity wine festival permit issued pursuant to section 30-37l or 30-37m shall be unlawful on Sunday before eleven o'clock a.m. and after eight o'clock p.m., and on any other day before ten o'clock a.m. and after eight o'clock p.m. Any town may, by vote of a town meeting or by ordinance, reduce the number of hours during which the retail sale of wine and the tasting of free samples of wine pursuant to this subsection shall be permissible.

(l) The sale of wine at a farmers' market by a permittee holding a farmers' market wine sales permit pursuant to subsection (a) of section 30-37o shall be unlawful on any day before eight o'clock a.m. and after [nine] ten o'clock p.m., provided such permittee shall not sell such wine at a farmers' market at any time during such hours that the farmers' market is not open to the public. Any town may, by vote of a town meeting or by ordinance, reduce the number of hours during which sales of wine under this subsection shall be permissible.

(m) Notwithstanding any provision of subsection (a) of this section, it shall be lawful for casino permittees at casinos, as defined in section 30-37k, to allow the presence of alcoholic liquor in glasses or other receptacles suitable to permit the consumption thereof by an individual at any time on its gaming facility, as defined in subsection (a) of section 30-37k, provided such alcoholic liquor shall not be served to a patron of such casino during the hours specified in subsection (a) of this section. For purposes of this section, "receptacles suitable to permit the consumption of alcoholic liquor" shall not include bottles of distilled spirits or bottles of wine.

Sec. 43. Section 30-68m of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):

(a) For the purposes of this section:

(1) "Cost" for a retail permittee means (A) for alcoholic liquor other than beer, the [posted bottle price from the wholesaler] actual cost paid per bottle by the retail permittee to the wholesaler, plus any charge for shipping or delivery to the retail permittee's place of business paid by the retail permittee, [in addition to the posted price,] and (B) for beer, the lowest posted price during the month in which the retail permittee is selling plus any charge for shipping or delivery to the retail permittee's place of business paid by the retail permittee in addition to the price originally paid by the retail permittee; and

(2) "Retail permittee" means the holder of a permit allowing the sale of alcoholic liquor for off-premises consumption. [; and]

[(3) "Bottle price" means the price per unit of the contents of any case of alcoholic liquor, other than beer, and shall be arrived at by dividing the case price by the number of units or bottles making up such case price and adding to the quotient an amount that is not less than the following: A unit or bottle one-half pint or two hundred milliliters or less, two cents; a unit or bottle more than one-half pint or two hundred milliliters but not more than one pint or five hundred milliliters, four cents; and a unit or bottle greater than one pint or five hundred milliliters, eight cents.]

(b) No retail permittee shall sell alcoholic liquor at a price below his or her cost.

(c) Notwithstanding the provisions of subsection (b) of this section, a retail permittee may sell one beer item identified by a stock-keeping unit number or one item of alcoholic liquor other than beer identified by a stock-keeping unit number below his or her cost each month, provided the item is not sold at less than ninety per cent of such retail permittee's cost. A retail permittee who intends to sell an item below cost pursuant to this subsection shall notify the Department of Consumer Protection of such sale not later than the second day of the month such item will be offered for sale.

Sec. 44. Section 21a-408q of the general statutes is repealed. (Effective July 1, 2015)

Sec. 45. Subdivision (119) of section 12-412 of the general statutes is repealed. (Effective July 1, 2015)


This act shall take effect as follows and shall amend the following sections:
Section 1	from passage and applicable to taxable years commencing on or after January 1, 2015	12-702(a)
Sec. 2	from passage and applicable to taxable years commencing on or after January 1, 2015	12-703(a)(2)(H) to (I)
Sec. 3	from passage and applicable to taxable years commencing on or after January 1, 2015	12-704c(c)(1)(I) to (J)
Sec. 4	from passage and applicable to taxable years commencing on or after January 1, 2015	12-704e(e)
Sec. 5	from passage and applicable to income years commencing on or after January 1, 2016	12-214(b)
Sec. 6	from passage and applicable to income years commencing on or after January 1, 2016	12-219(b)
Sec. 7	from passage and applicable to calendar years commencing on or after January 1, 2015	12-211a(a)
Sec. 8	from passage	12-217jj(a)(3)
Sec. 9	from passage and applicable to sales occurring on or after November 1, 2015, and to sales of services that are billed to customers for a period that includes said November 1, 2015, date	12-408(1)(A)
Sec. 10	from passage and applicable to sales occurring on or after November 1, 2015	12-408(3)
Sec. 11	from passage and applicable to sales occurring on or after November 1, 2015, and to sales of services that are billed to customers for a period that includes said November 1, 2015, date	12-411(1)(A)
Sec. 12	from passage and applicable to sales occurring on or after November 1, 2015, and to sales of services that are billed to customers for a period that includes said November 1, 2015, date	12-411b(c)
Sec. 13	from passage and applicable to sales occurring on or after April 1, 2017, and to sales of services that are billed to customers for a period that includes said April 1, 2017, date	12-408(1)(A)
Sec. 14	from passage and applicable to sales occurring on or after April 1, 2017	12-408(3)
Sec. 15	from passage and applicable to sales occurring on or after April 1, 2017, and to sales of services that are billed to customers for a period that includes said April 1, 2017, date	12-411(1)(A)
Sec. 16	from passage and applicable to sales occurring on or after April 1, 2017, and to sales of services that are billed to customers for a period that includes said April 1, 2017, date	12-411b(c)
Sec. 17	July 1, 2015	12-407e
Sec. 18	from passage	12-217(a)(4)
Sec. 19	from passage	12-217zz
Sec. 20	from passage	12-263b
Sec. 21	from passage	12-284b(b)
Sec. 22	October 1, 2015	34-38n(a)
Sec. 23	October 1, 2015	34-112(a)
Sec. 24	October 1, 2015	34-413(a)
Sec. 25	July 1, 2015	22a-232
Sec. 26	July 1, 2015	29-5(a)
Sec. 27	July 1, 2015	4-28e(c)
Sec. 28	July 1, 2015	13b-61c
Sec. 29	July 1, 2015	4-66aa
Sec. 30	from passage	New section
Sec. 31	from passage	New section
Sec. 32	from passage	New section
Sec. 33	from passage	2-71x
Sec. 34	July 1, 2015	New section
Sec. 35	July 1, 2016	New section
Sec. 36	July 1, 2015	New section
Sec. 37	July 1, 2015	21a-408d(a)
Sec. 38	July 1, 2015	21a-408h(c)
Sec. 39	July 1, 2015	21a-408i(c)
Sec. 40	July 1, 2015	21a-408m(b)
Sec. 41	January 1, 2016	30-48a
Sec. 42	July 1, 2015	30-91
Sec. 43	July 1, 2015	30-68m
Sec. 44	July 1, 2015	Repealer section
Sec. 45	July 1, 2015	Repealer section

Statement of Purpose:

To implement the Governor's budget recommendations.

[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not underlined.]