Connecticut Seal

Senate Bill No. 1239

Public Act No. 11-6

AN ACT CONCERNING THE BUDGET FOR THE BIENNIUM ENDING JUNE 30, 2013, AND OTHER PROVISIONS RELATING TO REVENUE.

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

Section 1. (Effective July 1, 2011) The following sums are appropriated from the GENERAL FUND for the annual periods indicated for the purposes described.

   

2011-2012

2012-2013

 

LEGISLATIVE

   
       
 

LEGISLATIVE MANAGEMENT

   
 

Personal Services

$ 46,767,963

$ 48,753,708

 

Other Expenses

14,867,587

17,611,168

 

Equipment

208,000

316,000

 

Flag Restoration

75,000

75,000

 

Minor Capital Improvements

200,000

265,000

 

Interim Salary/Caucus Offices

585,000

464,100

 

Redistricting

1,325,000

0

 

Connecticut Academy of Science and Engineering

100,000

100,000

 

Old State House

597,985

616,523

 

Interstate Conference Fund

365,946

380,584

 

New England Board of Higher Education

188,344

194,183

 

AGENCY TOTAL

65,280,825

68,776,266

       
 

AUDITORS OF PUBLIC ACCOUNTS

   
 

Personal Services

11,852,086

11,742,921

 

Other Expenses

894,009

856,702

 

Equipment

10,000

10,000

 

AGENCY TOTAL

12,756,095

12,609,623

       
 

COMMISSION ON AGING

   
 

Personal Services

259,376

271,048

 

Other Expenses

7,864

8,021

 

Equipment

1,500

1,500

 

AGENCY TOTAL

268,740

280,569

       
 

PERMANENT COMMISSION ON THE STATUS OF WOMEN

   
 

Personal Services

461,072

481,820

 

Other Expenses

64,203

67,092

 

Equipment

1,500

1,500

 

AGENCY TOTAL

526,775

550,412

       
 

COMMISSION ON CHILDREN

   
 

Personal Services

517,714

541,011

 

Other Expenses

35,000

35,700

 

AGENCY TOTAL

552,714

576,711

       
 

LATINO AND PUERTO RICAN AFFAIRS COMMISSION

   
 

Personal Services

293,433

306,637

 

Other Expenses

38,994

40,748

 

AGENCY TOTAL

332,427

347,385

       
 

AFRICAN-AMERICAN AFFAIRS COMMISSION

   
 

Personal Services

193,095

201,784

 

Other Expenses

27,456

28,005

 

AGENCY TOTAL

220,551

229,789

       
 

ASIAN PACIFIC AMERICAN AFFAIRS COMMISSION

   
 

Personal Services

151,672

158,491

 

Other Expenses

5,000

5,000

 

Equipment

1,500

1,500

 

AGENCY TOTAL

158,172

164,991

       
 

GENERAL GOVERNMENT

   
       
 

GOVERNOR'S OFFICE

   
 

Personal Services

2,365,992

2,284,648

 

Other Expenses

236,995

236,995

 

Equipment

1

1

 

New England Governors' Conference

106,734

113,138

 

National Governors' Association

127,094

134,720

 

AGENCY TOTAL

2,836,816

2,769,502

       
 

SECRETARY OF THE STATE

   
 

Personal Services

1,726,637

1,666,637

 

Other Expenses

1,064,286

1,064,286

 

Equipment

1

1

 

Commercial Recording Division

6,313,689

6,299,728

 

AGENCY TOTAL

9,104,613

9,030,652

       
 

LIEUTENANT GOVERNOR'S OFFICE

   
 

Personal Services

690,454

678,350

 

Other Expenses

69,201

69,201

 

Equipment

1

1

 

AGENCY TOTAL

759,656

747,552

       
 

OFFICE OF GOVERNMENTAL ACCOUNTABILITY

   
 

Personal Services

6,234,737

6,090,847

 

Other Expenses

597,752

550,218

 

Equipment

6,866

24,905

 

Information Technology Initiatives

35,000

35,000

 

Citizens' Election Fund Admin

2,497,589

2,399,536

 

Child Fatality Review Panel

98,335

95,010

 

AGENCY TOTAL

9,470,279

9,195,516

       
 

STATE TREASURER

   
 

Personal Services

3,856,675

3,684,877

 

Other Expenses

273,656

273,656

 

Equipment

1

1

 

AGENCY TOTAL

4,130,332

3,958,534

       
 

STATE COMPTROLLER

   
 

Personal Services

24,394,124

23,417,739

 

Other Expenses

4,082,632

4,020,735

 

Equipment

1

1

 

Governmental Accounting Standards Board

19,570

19,570

 

AGENCY TOTAL

28,496,327

27,458,045

       
 

DEPARTMENT OF REVENUE SERVICES

   
 

Personal Services

64,422,569

62,059,477

 

Other Expenses

9,270,033

8,516,033

 

Equipment

1

1

 

Collection and Litigation Contingency Fund

104,479

104,479

 

AGENCY TOTAL

73,797,082

70,679,990

       
 

OFFICE OF POLICY AND MANAGEMENT

   
 

Personal Services

13,499,420

12,853,684

 

Other Expenses

2,589,252

2,589,252

 

Equipment

1

1

 

Automated Budget System and Data Base Link

55,075

55,075

 

Cash Management Improvement Act

95

95

 

Justice Assistance Grants

1,133,469

1,131,353

 

Connecticut Impaired Driving Records Information System

902,857

925,428

 

Revenue Maximization

250,000

0

 

Tax Relief for Elderly Renters

26,160,000

29,168,400

 

Regional Planning Agencies

500,000

500,000

 

Reimbursement to Towns for Loss of Taxes on State Property

73,519,215

73,519,215

 

Reimbursements to Towns for Loss of Taxes on Private Tax-Exempt Property

115,431,737

115,431,737

 

Reimbursement Property Tax - Disability Exemption

400,000

400,000

 

Distressed Municipalities

5,800,000

5,800,000

 

Property Tax Relief Elderly Circuit Breaker

20,505,900

20,505,900

 

Property Tax Relief Elderly Freeze Program

390,000

390,000

 

Property Tax Relief for Veterans

2,970,098

2,970,098

 

Capital City Economic Development

6,300,000

6,300,000

 

AGENCY TOTAL

270,407,119

272,540,238

       
 

DEPARTMENT OF VETERANS' AFFAIRS

   
 

Personal Services

25,109,887

24,410,802

 

Other Expenses

6,152,405

6,067,405

 

Equipment

1

1

 

Support Services for Veterans

190,000

190,000

 

Burial Expenses

7,200

7,200

 

Headstones

350,000

350,000

 

AGENCY TOTAL

31,809,493

31,025,408

       
 

DEPARTMENT OF ADMINISTRATIVE SERVICES

   
 

Personal Services

43,295,101

41,807,080

 

Other Expenses

34,876,197

34,871,197

 

Equipment

1

1

 

Tuition Reimbursement - Training and Travel

382,000

0

 

Labor - Management Fund

75,000

0

 

Management Services

5,062,697

5,030,792

 

Loss Control Risk Management

143,051

143,050

 

Employees' Review Board

25,135

25,135

 

Surety Bonds for State Officials and Employees

12,000

82,000

 

Quality of Work-Life

350,000

0

 

Refunds of Collections

28,500

28,500

 

Rents and Moving

12,367,289

12,724,000

 

Capitol Day Care Center

127,250

127,250

 

W. C. Administrator

5,250,000

5,250,000

 

Hospital Billing System

114,950

114,951

 

Connecticut Education Network

3,291,493

3,291,493

 

Claims Commissioner Operations

281,424

273,651

 

State Insurance and Risk Mgmt Operations

13,000,000

13,000,000

 

IT Services

13,558,587

13,416,019

 

AGENCY TOTAL

132,240,675

130,185,119

       
 

DEPARTMENT OF CONSTRUCTION SERVICES

   
 

Personal Services

7,073,978

6,842,802

 

Other Expenses

2,655,818

2,647,132

 

AGENCY TOTAL

9,729,796

9,489,934

       
 

ATTORNEY GENERAL

   
 

Personal Services

29,740,544

28,623,386

 

Other Expenses

1,017,272

1,015,272

 

Equipment

1

1

 

AGENCY TOTAL

30,757,817

29,638,659

       
 

DIVISION OF CRIMINAL JUSTICE

   
 

Personal Services

48,741,668

47,245,107

 

Other Expenses

2,100,000

2,100,000

 

Equipment

1

1

 

Witness Protection

220,000

220,000

 

Training and Education

70,000

70,000

 

Expert Witnesses

380,000

380,000

 

Medicaid Fraud Control

887,159

841,457

 

Criminal Justice Commission

400

415

 

AGENCY TOTAL

52,399,228

50,856,980

       
 

REGULATION AND PROTECTION

   
       
 

DEPARTMENT OF EMERGENCY SERVICES AND PUBLIC PROTECTION

   
 

Personal Services

130,871,752

126,034,999

 

Other Expenses

29,012,969

28,806,075

 

Equipment

4

4

 

Stress Reduction

23,354

23,354

 

Fleet Purchase

7,035,596

7,035,596

 

Workers' Compensation Claims

5,236,550

5,138,787

 

COLLECT

48,925

48,925

 

Fire Training School - Willimantic

161,798

161,798

 

Maintenance of County Base Fire Radio

25,176

25,176

 

Maint of State-Wide Fire Radio Network

16,756

16,756

 

Police Association of Connecticut

190,000

190,000

 

Connecticut State Firefighter's Assoc

194,711

194,711

 

Fire Training School - Torrington

81,367

81,367

 

Fire Training School - New Haven

48,364

48,364

 

Fire Training School - Derby

37,139

37,139

 

Fire Training School - Wolcott

100,162

100,162

 

Fire Training School - Fairfield

70,395

70,395

 

Fire Training School - Hartford

169,336

169,336

 

Fire Training School - Middletown

59,053

59,053

 

Fire Training School - Stamford

55,432

55,432

 

AGENCY TOTAL

173,438,839

168,297,429

       
 

DEPARTMENT OF MOTOR VEHICLES

   
 

Personal Services

285,000

274,449

 

Other Expenses

216,404

216,404

 

AGENCY TOTAL

501,404

490,853

       
 

MILITARY DEPARTMENT

   
 

Personal Services

3,335,585

3,242,611

 

Other Expenses

3,141,993

3,228,762

 

Equipment

1

1

 

Firing Squads

319,500

319,500

 

Veteran's Service Bonuses

182,500

160,000

 

AGENCY TOTAL

6,979,579

6,950,874

       
 

DEPARTMENT OF CONSUMER PROTECTION

   
 

Personal Services

14,491,783

13,534,627

 

Other Expenses

1,690,096

1,690,096

 

Equipment

1

1

 

Gaming Policy Board

2,758

2,758

 

AGENCY TOTAL

16,184,638

15,227,482

       
 

LABOR DEPARTMENT

   
 

Personal Services

9,010,543

8,655,162

 

Other Expenses

1,094,210

1,094,210

 

Equipment

2

2

 

CETC Workforce

850,000

850,000

 

Workforce Investment Act

28,619,579

28,619,579

 

Job Funnels Projects

425,000

425,000

 

Connecticut's Youth Employment Program

3,500,000

3,500,000

 

Jobs First Employment Services

17,741,841

17,657,471

 

Opportunity Industrial Centers

500,000

500,000

 

Individual Development Accounts

95,000

95,000

 

Nanotechnology Study

119,000

119,000

 

STRIDE

770,000

770,000

 

Apprenticeship Program

621,281

595,867

 

Spanish-American Merchants Association

600,000

600,000

 

Connecticut Career Resource Network

164,883

157,880

 

21st Century Jobs

453,635

447,955

 

Incumbent Worker Training

450,000

450,000

 

STRIVE

270,000

270,000

 

Film Industry Training Program

237,500

237,500

 

SBIR Matching Grants

95,625

95,625

 

AGENCY TOTAL

65,618,099

65,140,251

       
 

COMMISSION ON HUMAN RIGHTS AND OPPORTUNITIES

   
 

Personal Services

6,146,769

5,950,016

 

Other Expenses

903,891

903,891

 

Equipment

1

1

 

Martin Luther King, Jr. Commission

6,650

6,650

 

AGENCY TOTAL

7,057,311

6,860,558

       
 

OFFICE OF PROTECTION AND ADVOCACY FOR PERSONS WITH DISABILITIES

   
 

Personal Services

2,465,321

2,366,933

 

Other Expenses

216,038

216,038

 

Equipment

1

1

 

AGENCY TOTAL

2,681,360

2,582,972

       
 

CONSERVATION AND DEVELOPMENT

   
       
 

DEPARTMENT OF AGRICULTURE

   
 

Personal Services

3,895,000

3,750,000

 

Other Expenses

716,168

700,668

 

Equipment

1

1

 

Vibrio Bacterium Program

1

1

 

Senior Food Vouchers

404,500

404,500

 

Collection of Agricultural Statistics

1,026

1,026

 

Tuberculosis and Brucellosis Indemnity

900

900

 

Fair Testing

4,040

4,040

 

Connecticut Grown Product Promotion

10,000

10,000

 

WIC Coupon Program for Fresh Produce

184,090

184,090

 

AGENCY TOTAL

5,215,726

5,055,226

       
 

DEPARTMENT OF ENERGY AND ENVIRONMENTAL PROTECTION

   
 

Personal Services

34,945,655

33,677,502

 

Other Expenses

4,327,027

4,376,632

 

Equipment

1

1

 

Stream Gaging

199,561

199,561

 

Mosquito Control

272,144

268,518

 

State Superfund Site Maintenance

241,100

241,100

 

Laboratory Fees

170,309

170,309

 

Dam Maintenance

130,164

126,016

 

Emergency Spill Response Account

7,301,292

7,074,509

 

Solid Waste Management Account

2,868,088

2,781,459

 

Underground Storage Tank Account

1,303,410

1,279,716

 

Clean Air Account

5,131,094

5,014,450

 

Environmental Conservation Account

9,158,452

9,008,720

 

Environmental Quality Fees Account

10,414,994

10,155,679

 

Interstate Environmental Commission

48,783

48,783

 

Agreement USGS - Hydrological Study

155,456

155,456

 

New England Interstate Water Pollution Commission

28,827

28,827

 

Northeast Interstate Forest Fire Compact

3,295

3,295

 

Connecticut River Valley Flood Control Commission

32,395

32,395

 

Thames River Valley Flood Control Commission

48,281

48,281

 

Agreement USGS-Water Quality Stream Monitoring

215,412

215,412

 

Operation Fuel

1,100,000

1,100,000

 

Lobster Restoration

200,000

200,000

 

AGENCY TOTAL

78,295,740

76,206,621

       
 

DEPARTMENT OF ECONOMIC AND COMMUNITY DEVELOPMENT

   
 

Personal Services

9,506,280

9,138,901

 

Other Expenses

1,618,799

1,618,799

 

Equipment

1

1

 

Elderly Rental Registry and Counselors

1,098,171

1,098,171

 

Statewide Marketing

15,000,001

15,000,001

 

Small Business Incubator Program

425,000

0

 

CT Asso Performing Arts/Schubert Theater

378,712

378,712

 

Hartford Urban Arts Grant

378,712

378,712

 

New Britain Arts Council

75,743

75,743

 

Fair Housing

308,750

308,750

 

Main Street Initiatives

171,000

171,000

 

Office of Military Affairs

153,508

153,508

 

Hydrogen/Fuel Cell Economy

191,781

0

 

Southeast CT Incubator

148,750

0

 

Ivoryton Playhouse

150,000

150,000

 

CCAT-CT Manufacturing Supply Chain

255,000

0

 

Economic Development Grants

0

1,817,937

 

Innovation Challenge Grant Program

500,000

500,000

 

Garde Arts Theatre

300,000

300,000

 

Subsidized Assisted Living Demonstration

1,730,000

2,272,000

 

Congregate Facilities Operation Costs

6,884,547

6,884,547

 

Housing Assistance and Counseling Program

438,500

438,500

 

Elderly Congregate Rent Subsidy

2,389,796

2,389,796

 

Discovery Museum

378,712

378,712

 

National Theatre for the Deaf

151,484

151,484

 

CONNSTEP

646,000

0

 

Development Research and Economic Assistance

151,406

0

 

Culture, Tourism and Art Grant

1,979,165

1,979,165

 

CT Trust for Historic Preservation

210,396

210,396

 

Connecticut Science Center

630,603

630,603

 

Tax Abatement

1,704,890

1,704,890

 

Payment in Lieu of Taxes

2,204,000

2,204,000

 

Greater Hartford Arts Council

94,677

94,677

 

Stamford Center for the Arts

378,712

378,712

 

Stepping Stones Museum for Children

44,294

44,294

 

Maritime Center Authority

531,525

531,525

 

Basic Cultural Resources Grant

1,601,204

1,601,204

 

Tourism Districts

1,495,596

1,495,596

 

Connecticut Humanities Council

2,157,633

2,157,633

 

Amistad Committee for the Freedom Trail

44,294

44,294

 

Amistad Vessel

378,712

378,712

 

New Haven Festival of Arts and Ideas

797,287

797,287

 

New Haven Arts Council

94,677

94,677

 

Palace Theater

378,712

378,712

 

Beardsley Zoo

354,350

354,350

 

Mystic Aquarium

620,112

620,112

 

Quinebaug Tourism

41,101

41,101

 

Northwestern Tourism

41,101

41,101

 

Eastern Tourism

41,101

41,101

 

Central Tourism

41,101

41,101

 

Twain/Stowe Homes

95,674

95,674

 

AGENCY TOTAL

59,391,570

59,566,191

       
 

AGRICULTURAL EXPERIMENT STATION

   
 

Personal Services

6,125,000

5,910,000

 

Other Expenses

923,511

923,511

 

Equipment

1

1

 

Mosquito Control

232,979

231,173

 

Wildlife Disease Prevention

90,474

89,571

 

AGENCY TOTAL

7,371,965

7,154,256

       
 

HEALTH AND HOSPITALS

   
       
 

DEPARTMENT OF PUBLIC HEALTH

   
 

Personal Services

35,564,929

34,558,144

 

Other Expenses

7,167,505

8,417,505

 

Equipment

1

1

 

Needle and Syringe Exchange Program

455,072

455,072

 

Children's Health Initiatives

2,442,813

2,435,161

 

Childhood Lead Poisoning

75,000

75,000

 

AIDS Services

4,802,098

4,952,098

 

Breast and Cervical Cancer Detection and Treatment

2,183,669

2,181,483

 

Children with Special Health Care Needs

1,271,627

1,271,627

 

Medicaid Administration

4,276,747

4,201,595

 

Fetal and Infant Mortality Review

299,250

299,250

 

Community Health Services

6,300,500

6,300,500

 

Rape Crisis

439,684

439,684

 

X-Ray Screening and Tuberculosis Care

1,200,000

1,200,000

 

Genetic Diseases Programs

828,744

828,744

 

Immunization Services

9,044,950

9,044,950

 

Local and District Departments of Health

4,563,700

4,563,700

 

Venereal Disease Control

195,210

195,210

 

School Based Health Clinics

10,440,646

10,440,646

 

AGENCY TOTAL

91,552,145

91,860,370

       
 

OFFICE OF THE CHIEF MEDICAL EXAMINER

   
 

Personal Services

5,223,625

5,050,652

 

Other Expenses

906,282

906,282

 

Equipment

15,500

15,500

 

Medicolegal Investigations

54,441

58,828

 

AGENCY TOTAL

6,199,848

6,031,262

       
 

DEPARTMENT OF DEVELOPMENTAL SERVICES

   
 

Personal Services

286,909,798

275,149,434

 

Other Expenses

22,304,097

22,191,798

 

Equipment

1

1

 

Human Resource Development

219,790

219,790

 

Family Support Grants

3,280,095

3,280,095

 

Cooperative Placements Program

21,928,521

22,576,043

 

Clinical Services

4,639,522

4,585,370

 

Early Intervention

36,288,242

34,688,242

 

Community Temporary Support Services

67,315

67,315

 

Community Respite Care Programs

330,345

330,345

 

Workers' Compensation Claims

16,544,371

16,246,035

 

Pilot Program for Autism Services

1,185,176

1,185,176

 

Voluntary Services

31,256,734

31,225,026

 

Supplemental Payments for Medical Services

13,100,000

13,400,000

 

Rent Subsidy Program

4,537,554

4,537,554

 

Family Reunion Program

134,900

134,900

 

Employment Opportunities and Day Services

186,574,466

197,101,167

 

Community Residential Services

419,597,573

431,913,391

 

AGENCY TOTAL

1,048,898,500

1,058,831,682

       
 

DEPARTMENT OF MENTAL HEALTH AND ADDICTION SERVICES

   
 

Personal Services

219,207,637

211,068,124

 

Other Expenses

29,200,732

28,599,021

 

Equipment

1

1

 

Housing Supports and Services

14,424,867

14,987,367

 

Managed Service System

38,760,066

38,736,053

 

Legal Services

639,269

639,269

 

Connecticut Mental Health Center

8,540,721

8,540,721

 

Professional Services

11,822,615

11,788,898

 

General Assistance Managed Care

182,485,221

195,756,101

 

Workers' Compensation Claims

12,583,085

12,344,566

 

Nursing Home Screening

622,784

622,784

 

Young Adult Services

60,807,178

64,771,066

 

TBI Community Services

11,215,956

12,711,421

 

Jail Diversion

4,625,185

4,569,358

 

Behavioral Health Medications

6,169,095

6,169,095

 

Prison Overcrowding

6,440,176

6,416,668

 

Medicaid Adult Rehabilitation Option

3,963,349

3,963,349

 

Discharge and Diversion Services

10,330,847

12,586,680

 

Home and Community Based Services

7,660,683

10,252,082

 

Persistent Violent Felony Offenders Act

703,333

703,333

 

Grants for Substance Abuse Services

25,027,766

25,027,766

 

Grants for Mental Health Services

76,394,230

76,394,230

 

Employment Opportunities

10,417,746

10,417,746

 

AGENCY TOTAL

742,042,542

757,065,699

       
 

PSYCHIATRIC SECURITY REVIEW BOARD

   
 

Personal Services

332,091

320,081

 

Other Expenses

31,469

31,469

 

Equipment

1

1

 

AGENCY TOTAL

363,561

351,551

       
 

HUMAN SERVICES

   
       
 

DEPARTMENT OF SOCIAL SERVICES

   
 

Personal Services

120,436,042

116,581,562

 

Other Expenses

89,376,801

88,820,670

 

Equipment

1

1

 

Children's Trust Fund

12,267,430

13,067,430

 

Children's Health Council

218,317

218,317

 

HUSKY Outreach

335,564

335,564

 

Genetic Tests in Paternity Actions

191,142

191,142

 

State Food Stamp Supplement

1,414,090

2,025,966

 

HUSKY Program

37,700,000

42,600,000

 

Charter Oak Health Plan

8,770,000

7,760,000

 

Medicaid

4,584,955,929

4,705,816,500

 

Old Age Assistance

35,599,937

36,063,774

 

Aid to the Blind

771,201

766,494

 

Aid to the Disabled

61,785,351

61,977,284

 

Temporary Assistance to Families - TANF

120,401,266

122,010,034

 

Emergency Assistance

1

1

 

Food Stamp Training Expenses

12,000

12,000

 

Connecticut Pharmaceutical Assistance Contract to the Elderly

664,900

255,000

 

Healthy Start

1,490,220

1,490,220

 

DMHAS-Disproportionate Share

105,935,000

105,935,000

 

Connecticut Home Care Program

62,612,500

65,086,100

 

Human Resource Development-Hispanic Programs

936,329

936,329

 

Services to the Elderly

3,911,369

3,911,369

 

Safety Net Services

1,890,807

1,890,807

 

Transportation for Employment Independence Program

3,155,532

3,155,532

 

Refunds of Collections

177,792

177,792

 

Services for Persons With Disabilities

627,227

627,227

 

Child Care Services-TANF/CCDBG

97,598,443

104,304,819

 

Nutrition Assistance

447,663

447,663

 

Housing/Homeless Services

53,811,780

58,324,050

 

Disproportionate Share-Medical Emergency Assistance

265,906,504

268,400,000

 

State Administered General Assistance

14,550,817

14,723,163

 

Child Care Quality Enhancements

3,745,687

3,745,687

 

Connecticut Children's Medical Center

10,579,200

10,579,200

 

Community Services

1,847,615

1,798,865

 

Alzheimer Respite Care

2,294,388

2,294,388

 

Human Service Infrastructure Community Action Program

3,418,970

3,418,970

 

Teen Pregnancy Prevention

1,914,339

1,914,339

 

Human Resource Development-Hispanic Programs - Municipality

5,310

5,310

 

Teen Pregnancy Prevention - Municipality

143,600

143,600

 

Services to the Elderly - Municipality

44,405

44,405

 

Housing/Homeless Services - Municipality

634,026

634,026

 

Community Services - Municipality

87,268

87,268

 

AGENCY TOTAL

5,712,666,763

5,852,577,868

       
 

BUREAU OF REHABILITATIVE SERVICES

   
 

Personal Services

4,733,062

4,599,638

 

Other Expenses

991,631

991,631

 

Equipment

2

2

 

Part-Time Interpreters

195,241

191,633

 

Educational Aid for Blind and Visually Handicapped Children

4,839,899

4,821,904

 

Enhanced Employment Opportunities

673,000

673,000

 

Supplementary Relief and Services

103,925

103,925

 

Vocational Rehabilitation - Blind

890,454

890,454

 

Special Training for the Deaf Blind

298,585

298,585

 

Connecticut Radio Information Service

87,640

87,640

 

Employment Opportunities

1,052,829

1,052,829

 

Independent Living Centers

547,338

547,338

 

Vocational Rehabilitation - Disabled

7,386,668

7,386,668

 

AGENCY TOTAL

21,800,274

21,645,247

       
 

EDUCATION, MUSEUMS, LIBRARIES

   
       
 

DEPARTMENT OF EDUCATION

   
 

Personal Services

24,598,200

23,833,611

 

Other Expenses

3,324,506

3,124,506

 

Equipment

1

1

 

Basic Skills Exam Teachers in Training

1,291,314

1,270,775

 

Teachers' Standards Implementation Program

3,296,508

3,096,508

 

Early Childhood Program

5,024,906

5,022,489

 

Development of Mastery Exams Grades 4, 6, and 8

19,106,711

19,050,559

 

Primary Mental Health

507,294

507,294

 

Leadership, Educ, Athletics-Partnership

765,000

765,000

 

Adult Education Action

240,687

240,687

 

Connecticut Pre-Engineering Program

262,500

262,500

 

Connecticut Writing Project

50,000

50,000

 

Resource Equity Assessments

301,980

299,683

 

Neighborhood Youth Centers

1,338,300

1,338,300

 

Longitudinal Data Systems

1,500,000

1,500,000

 

School Accountability

2,186,318

2,201,405

 

Sheff Settlement

9,265,012

10,293,799

 

Community Plans for Early Childhood

450,000

450,000

 

Improving Early Literacy

150,000

150,000

 

Parent Trust Fund Program

500,000

500,000

 

Regional Vocational-Technical School System

149,618,414

143,702,045

 

Child Care Services

18,422,653

18,419,752

 

American School for the Deaf

9,768,242

10,264,242

 

Regional Education Services

1,434,613

1,384,613

 

Head Start Services

2,748,150

2,748,150

 

Head Start Enhancement

1,773,000

1,773,000

 

Family Resource Centers

6,041,488

6,041,488

 

Charter Schools

57,067,400

59,839,400

 

Youth Service Bureau Enhancement

620,300

620,300

 

Head Start - Early Childhood Link

2,090,000

2,090,000

 

Institutional Student Aid

882,000

882,000

 

Child Nutrition State Match

2,354,000

2,354,000

 

Health Foods Initiative

3,613,997

3,613,997

 

EvenStart

500,000

500,000

 

Vocational Agriculture

5,060,565

5,060,565

 

Transportation of School Children

25,784,748

24,884,748

 

Adult Education

21,032,980

21,025,690

 

Health and Welfare Services Pupils Private Schools

4,297,500

4,297,500

 

Education Equalization Grants

1,889,609,057

1,889,609,057

 

Bilingual Education

1,916,130

1,916,130

 

Priority School Districts

116,626,966

116,100,581

 

Young Parents Program

229,330

229,330

 

Interdistrict Cooperation

11,136,173

11,131,935

 

School Breakfast Program

2,220,303

2,220,303

 

Excess Cost - Student Based

139,805,731

139,805,731

 

Non-Public School Transportation

3,595,500

3,595,500

 

School to Work Opportunities

213,750

213,750

 

Youth Service Bureaus

2,947,268

2,947,268

 

OPEN Choice Program

19,839,066

22,090,956

 

Magnet Schools

215,855,338

235,364,251

 

After School Program

4,500,000

4,500,000

 

School Readiness Quality Enhancement

1,100,678

1,100,678

 

AGENCY TOTAL

2,796,864,577

2,814,284,077

       
 

STATE LIBRARY

   
 

Personal Services

5,747,837

5,560,728

 

Other Expenses

767,111

767,111

 

Equipment

1

1

 

State-Wide Digital Library

1,630,136

1,630,136

 

Interlibrary Loan Delivery Service

282,342

275,751

 

Legal/Legislative Library Materials

1,000,000

1,000,000

 

State-Wide Data Base Program

574,696

574,696

 

Computer Access

190,000

190,000

 

Support Cooperating Library Service Units

350,000

350,000

 

Grants to Public Libraries

207,692

214,283

 

Connecticard Payments

1,000,000

1,000,000

 

AGENCY TOTAL

11,749,815

11,562,706

       
 

BOARD OF REGENTS FOR HIGHER EDUCATION

   
 

Personal Services

2,584,015

2,499,844

 

Other Expenses

366,939

166,939

 

Equipment

1

1

 

Minority Advancement Program

2,405,666

2,405,666

 

Alternate Route to Certification

100,000

100,000

 

National Service Act

328,365

328,365

 

International Initiatives

66,500

66,500

 

Minority Teacher Incentive Program

471,374

471,374

 

Education and Health Initiatives

522,500

522,500

 

CommPACT Schools

712,500

712,500

 

Capitol Scholarship Program

4,451,390

4,451,390

 

Awards to Children of Deceased/ Disabled Veterans

4,000

4,000

 

Connecticut Independent College Student Grant

18,072,474

16,158,319

 

Connecticut Aid for Public College Students

29,808,469

29,808,469

 

Connecticut Aid to Charter Oak

59,393

59,393

 

Kirklyn M. Kerr Grant Program

400,000

400,000

 

AGENCY TOTAL

60,353,586

58,155,260

       
 

CONSTITUENT UNITS OF HIGHER EDUCATION

   
 

Charter Oak State College

2,742,725

2,696,543

 

Community Technical College System

153,831,652

150,084,931

 

Connecticut State University

157,363,860

153,522,741

 

AGENCY TOTAL

313,938,237

306,304,215

       
 

UNIVERSITY OF CONNECTICUT

   
 

Operating Expenses

213,457,963

210,445,208

 

Tuition Freeze

4,267,696

4,267,696

 

Regional Campus Enhancement

7,538,003

7,538,003

 

Veterinary Diagnostic Laboratory

90,000

90,000

 

AGENCY TOTAL

225,353,662

222,340,907

       
 

UNIVERSITY OF CONNECTICUT HEALTH CENTER

   
 

Operating Expenses

123,009,693

109,156,742

 

AHEC

505,707

505,707

 

AGENCY TOTAL

123,515,400

109,662,449

       
 

TEACHERS' RETIREMENT BOARD

   
 

Personal Services

1,785,698

1,731,184

 

Other Expenses

664,470

685,068

 

Equipment

1

1

 

Retirement Contributions

757,246,000

787,536,000

 

Retirees Health Service Cost

24,958,272

26,500,836

 

Municipal Retiree Health Insurance Costs

7,372,720

7,887,480

 

AGENCY TOTAL

792,027,161

824,340,569

       
 

CORRECTIONS

   
       
 

DEPARTMENT OF CORRECTION

   
 

Personal Services

440,501,363

397,466,166

 

Other Expenses

78,932,503

75,245,412

 

Equipment

1

1

 

Workers' Compensation Claims

30,623,609

29,936,219

 

Inmate Medical Services

99,525,952

94,747,339

 

Board of Pardons and Paroles

6,280,668

6,082,447

 

Mental Health AIC

300,000

300,000

 

Distance Learning

100,000

100,000

 

Aid to Paroled and Discharged Inmates

9,500

9,500

 

Legal Services to Prisoners

870,595

870,595

 

Volunteer Services

170,758

170,758

 

Community Support Services

40,370,121

40,370,121

 

AGENCY TOTAL

697,685,070

645,298,558

       
 

DEPARTMENT OF CHILDREN AND FAMILIES

   
 

Personal Services

297,547,059

290,414,050

 

Other Expenses

37,086,412

37,051,118

 

Equipment

1

1

 

Short-Term Residential Treatment

713,129

713,129

 

Substance Abuse Screening

1,745,896

1,745,896

 

Workers' Compensation Claims

10,391,768

10,322,750

 

Local Systems of Care

2,176,906

2,136,393

 

Family Support Services

8,728,303

8,728,303

 

Emergency Needs

1,710,000

1,710,000

 

Health Assessment and Consultation

965,667

965,667

 

Grants for Psychiatric Clinics for Children

14,120,807

14,120,807

 

Day Treatment Centers for Children

5,497,630

5,497,630

 

Juvenile Justice Outreach Services

6,575,467

7,376,467

 

Child Abuse and Neglect Intervention

5,379,261

5,379,261

 

Community Based Prevention Programs

4,850,529

4,850,529

 

Family Violence Outreach and Counseling

1,751,427

1,751,427

 

Support for Recovering Families

14,505,485

16,773,485

 

No Nexus Special Education

8,682,808

8,682,808

 

Family Preservation Services

5,385,396

5,385,396

 

Substance Abuse Treatment

4,228,046

4,228,046

 

Child Welfare Support Services

3,371,072

3,221,072

 

Board and Care for Children - Adoption

87,100,506

92,875,380

 

Board and Care for Children - Foster

115,485,935

120,055,232

 

Board and Care for Children - Residential

177,686,108

185,413,618

 

Individualized Family Supports

16,424,785

16,424,785

 

Community KidCare

23,575,167

23,575,167

 

Covenant to Care

166,516

166,516

 

Neighborhood Center

261,010

261,010

 

AGENCY TOTAL

856,113,096

869,825,943

       
 

JUDICIAL

   
       
 

JUDICIAL DEPARTMENT

   
 

Personal Services

335,239,915

328,108,497

 

Other Expenses

68,949,865

70,275,134

 

Equipment

100,000

305,000

 

Forensic Sex Evidence Exams

909,060

909,060

 

Alternative Incarceration Program

56,522,318

56,522,318

 

Justice Education Center, Inc.

293,111

293,110

 

Juvenile Alternative Incarceration

30,169,861

30,169,864

 

Juvenile Justice Centers

3,104,877

3,104,877

 

Probate Court

8,200,000

7,300,000

 

Youthful Offender Services

9,512,151

13,793,708

 

Victim Security Account

48,000

48,000

 

Children of Incarcerated Parents

350,000

350,000

 

Legal Aid

1,500,000

1,500,000

 

Juvenile Parole Services

17,500,000

17,500,000

 

AGENCY TOTAL

532,399,158

530,179,568

       
 

PUBLIC DEFENDER SERVICES COMMISSION

   
 

Personal Services

40,367,054

39,204,811

 

Other Expenses

1,648,454

1,654,345

 

Special Public Defenders - Contractual

3,097,000

3,097,000

 

Special Public Defenders - Non-Contractual

5,590,250

5,590,250

 

Expert Witnesses

2,100,000

2,200,000

 

Training and Education

100,000

125,000

 

Contracted Attorneys

10,279,407

10,288,552

 

Contracted Attorneys Related Expenses

200,000

200,000

 

Family Contracted Attorneys/AMC

736,310

736,310

 

AGENCY TOTAL

64,118,475

63,096,268

       
 

NON-FUNCTIONAL

   
       
 

MISCELLANEOUS APPROPRIATION TO THE GOVERNOR

   
 

Governor's Contingency Account

1

1

       
 

DEBT SERVICE - STATE TREASURER

   
 

Debt Service

1,687,397,515

1,678,331,881

 

UConn 2000 - Debt Service

120,289,293

130,029,220

 

CHEFA Day Care Security

5,500,000

5,500,000

 

Pension Obligation Bonds - TRB

80,894,031

121,386,576

 

AGENCY TOTAL

1,894,080,839

1,935,247,677

       
 

STATE COMPTROLLER - MISCELLANEOUS

   
 

Adjudicated Claims

4,000,000

4,000,000

       
 

STATE COMPTROLLER - FRINGE BENEFITS

   
 

Unemployment Compensation

11,781,748

8,901,932

 

State Employees Retirement Contributions

722,137,072

715,503,022

 

Higher Education Alternative Retirement System

37,959,646

37,737,659

 

Pensions and Retirements - Other Statutory

1,822,697

1,842,652

 

Judges and Compensation Commissioners Retirement

15,095,489

16,005,904

 

Insurance - Group Life

8,586,000

8,758,000

 

Employers Social Security Tax

244,885,109

245,838,580

 

State Employees Health Service Cost

602,204,760

663,633,420

 

Retired State Employees Health Service Cost

597,384,379

648,330,408

 

Tuition Reimbursement - Training and Travel

3,327,500

0

 

AGENCY TOTAL

2,245,184,400

2,346,551,577

       
 

RESERVE FOR SALARY ADJUSTMENTS

   
 

Reserve for Salary Adjustments

42,568,534

200,090,187

       
 

WORKERS' COMPENSATION CLAIMS - DEPARTMENT OF ADMINISTRATIVE SERVICES

   
 

Workers' Compensation Claims

27,726,672

27,239,041

       
 

TOTAL - GENERAL FUND

19,469,974,079

19,901,187,270

       
 

LESS:

   
       
 

Unallocated Lapse

-92,006,562

-91,676,192

 

Unallocated Lapse - Legislative

-2,700,000

-2,700,000

 

Unallocated Lapse - Judicial

-3,545,000

-3,545,000

 

General Personal Services Reduction - Legislative

-476,000

-476,000

 

General Personal Services Reduction - Executive

-11,538,800

-11,538,800

 

General Other Expenses Reductions - Legislative

-374,000

-374,000

 

General Other Expenses Reductions - Executive

-9,066,200

-9,066,200

 

Labor-Management Savings

-1,000,000,000

-1,000,000,000

       
 

NET - GENERAL FUND

18,350,267,517

18,781,811,078

Sec. 2. (Effective July 1, 2011) The following sums are appropriated from the SPECIAL TRANSPORTATION FUND for the annual periods indicated for the purposes described.

   

2011-2012

2012-2013

 

GENERAL GOVERNMENT

   
       
 

DEPARTMENT OF ADMINISTRATIVE SERVICES

   
 

State Insurance and Risk Mgmt Operations

$ 7,157,557

$ 7,335,373

       
 

REGULATION AND PROTECTION

   
       
 

DEPARTMENT OF MOTOR VEHICLES

   
 

Personal Services

42,656,658

41,541,809

 

Other Expenses

13,255,626

13,255,626

 

Equipment

600,000

600,000

 

Commercial Vehicle Information Systems and Networks Project

239,818

296,289

 

AGENCY TOTAL

56,752,102

55,693,724

       
 

TRANSPORTATION

   
       
 

DEPARTMENT OF TRANSPORTATION

   
 

Personal Services

169,441,130

162,240,011

 

Other Expenses

49,396,497

49,228,630

 

Equipment

1,642,000

1,743,000

 

Minor Capital Projects

332,500

332,500

 

Highway and Bridge Renewal-Equipment

12,000,000

7,000,000

 

Highway Planning and Research

2,981,000

3,105,000

 

Rail Operations

144,997,567

155,715,305

 

Bus Operations

135,029,058

139,464,784

 

Tweed-New Haven Airport Grant

1,000,000

1,000,000

 

ADA Para-transit Program

27,175,000

28,880,000

 

Pay-As-You-Go Transportation Projects

27,718,098

22,687,740

 

Town Aid Road Grants - TF

30,000,000

30,000,000

 

AGENCY TOTAL

601,712,850

601,396,970

       
 

HUMAN SERVICES

   
       
 

BUREAU OF REHABILITATIVE SERVICES

   
 

Personal Services

116,274

116,274

 

Other Expenses

14,436

14,436

 

AGENCY TOTAL

130,710

130,710

       
 

NON-FUNCTIONAL

   
       
 

DEBT SERVICE - STATE TREASURER

   
 

Debt Service

478,835,373

492,217,529

       
 

STATE COMPTROLLER - FRINGE BENEFITS

   
 

Unemployment Compensation

459,165

644,928

 

State Employees Retirement Contributions

99,636,000

105,694,000

 

Insurance - Group Life

327,000

334,000

 

Employers Social Security Tax

18,632,021

18,545,161

 

State Employees Health Service Cost

42,129,085

42,504,880

 

AGENCY TOTAL

161,183,271

167,722,969

       
 

RESERVE FOR SALARY ADJUSTMENTS

   
 

Reserve for Salary Adjustments

2,363,787

14,081,949

       
 

WORKERS' COMPENSATION CLAIMS - DEPARTMENT OF ADMINISTRATIVE SERVICES

   
 

Workers' Compensation Claims

6,756,577

6,626,481

       
 

TOTAL - SPECIAL TRANSPORTATION FUND

1,314,892,227

1,345,205,705

       
 

LESS:

   
       
 

Estimated Unallocated Lapses

-11,000,000

-11,000,000

       
 

NET - SPECIAL TRANSPORTATION FUND

1,303,892,227

1,334,205,705

Sec. 3. (Effective July 1, 2011) The following sums are appropriated from the MASHANTUCKET PEQUOT AND MOHEGAN FUND for the annual periods indicated for the purposes described.

   

2011-2012

2012-2013

 

GENERAL GOVERNMENT

   
       
 

OFFICE OF POLICY AND MANAGEMENT

   
 

Grants To Towns

$ 61,779,907

$ 61,779,907

       
 

TOTAL - MASHANTUCKET PEQUOT AND MOHEGAN FUND

61,779,907

61,779,907

Sec. 4. (Effective July 1, 2011) The following sums are appropriated from the SOLDIERS, SAILORS AND MARINES' FUND for the annual periods indicated for the purposes described.

   

2011-2012

2012-2013

 

HUMAN SERVICES

   
       
 

SOLDIERS, SAILORS AND MARINES' FUND

   
 

Personal Services

$ 614,866

$ 604,504

 

Other Expenses

54,397

42,397

 

Award Payments to Veterans

1,979,800

1,979,800

 

Fringe Benefits

411,973

424,835

 

AGENCY TOTAL

3,061,036

3,051,536

       
 

TOTAL - SOLDIERS, SAILORS AND MARINES' FUND

3,061,036

3,051,536

Sec. 5. (Effective July 1, 2011) The following sums are appropriated from the REGIONAL MARKET OPERATION FUND for the annual periods indicated for the purposes described.

   

2011-2012

2012-2013

 

CONSERVATION AND DEVELOPMENT

   
       
 

DEPARTMENT OF AGRICULTURE

   
 

Personal Services

$ 390,151

$ 386,193

 

Other Expenses

271,507

273,007

 

Equipment

3,500

1

 

Fringe Benefits

261,401

266,473

 

AGENCY TOTAL

926,559

925,674

       
 

NON-FUNCTIONAL

   
       
 

DEBT SERVICE - STATE TREASURER

   
 

Debt Service

38,338

7,147

       
 

TOTAL - REGIONAL MARKET OPERATION FUND

964,897

932,821

Sec. 6. (Effective July 1, 2011) The following sums are appropriated from the BANKING FUND for the annual periods indicated for the purposes described.

   

2011-2012

2012-2013

 

REGULATION AND PROTECTION

   
       
 

DEPARTMENT OF BANKING

   
 

Personal Services

$ 10,950,000

$ 10,600,000

 

Other Expenses

1,279,737

1,014,443

 

Equipment

127,000

37,200

 

Fringe Benefits

7,337,000

7,314,500

 

Indirect Overhead

1,195,086

1,217,182

 

AGENCY TOTAL

20,888,823

20,183,325

       
 

LABOR DEPARTMENT

   
 

Customized Services

500,000

500,000

       
 

CONSERVATION AND DEVELOPMENT

   
       
 

DEPARTMENT OF ECONOMIC AND COMMUNITY DEVELOPMENT

   
 

Fair Housing

168,639

168,639

       
 

JUDICIAL

   
       
 

JUDICIAL DEPARTMENT

   
 

Foreclosure Mediation Program

5,252,904

5,324,914

       
 

TOTAL - BANKING FUND

26,810,366

26,176,878

       
 

LESS:

   
       
 

Branch Savings Target - Judicial

-254,913

-63,729

       
 

NET - BANKING FUND

26,555,453

26,113,149

Sec. 7. (Effective July 1, 2011) The following sums are appropriated from the INSURANCE FUND for the annual periods indicated for the purposes described.

   

2011-2012

2012-2013

 

GENERAL GOVERNMENT

   
       
 

OFFICE OF POLICY AND MANAGEMENT

   
 

Personal Services

$ 219,888

$ 212,322

 

Other Expenses

500

500

 

Equipment

2,250

0

 

Fringe Benefits

147,018

146,503

 

AGENCY TOTAL

369,656

359,325

       
 

REGULATION AND PROTECTION

   
       
 

INSURANCE DEPARTMENT

   
 

Personal Services

13,445,665

12,996,951

 

Other Expenses

2,022,453

2,022,453

 

Equipment

40,060

40,060

 

Fringe Benefits

8,715,295

8,699,254

 

Indirect Overhead

58,043

59,842

 

AGENCY TOTAL

24,281,516

23,818,560

       
 

OFFICE OF THE HEALTHCARE ADVOCATE

   
 

Personal Services

746,398

725,540

 

Other Expenses

136,373

136,374

 

Equipment

1,400

700

 

Fringe Benefits

493,954

495,294

 

Indirect Overhead

117,320

120,957

 

AGENCY TOTAL

1,495,445

1,478,865

       
 

HUMAN SERVICES

   
       
 

DEPARTMENT OF SOCIAL SERVICES

   
 

Other Expenses

475,000

475,000

       
 

TOTAL - INSURANCE FUND

26,621,617

26,131,750

Sec. 8. (Effective July 1, 2011) The following sums are appropriated from the CONSUMER COUNSEL AND PUBLIC UTILITY CONTROL FUND for the annual periods indicated for the purposes described.

   

2011-2012

2012-2013

 

CONSERVATION AND DEVELOPMENT

   
       
 

DEPARTMENT OF ENERGY AND ENVIRONMENTAL PROTECTION

   
 

Personal Services

$ 13,570,538

$ 13,126,398

 

Other Expenses

1,953,738

1,946,420

 

Equipment

27,700

31,600

 

Fringe Benefits

9,092,261

9,059,349

 

Indirect Overhead

1,485,010

1,531,046

 

AGENCY TOTAL

26,129,247

25,694,813

       
 

TOTAL - CONSUMER COUNSEL AND PUBLIC UTILITY CONTROL FUND

26,129,247

25,694,813

Sec. 9. (Effective July 1, 2011) The following sums are appropriated from the WORKERS' COMPENSATION FUND for the annual periods indicated for the purposes described.

   

2011-2012

2012-2013

 

GENERAL GOVERNMENT

   
       
 

DIVISION OF CRIMINAL JUSTICE

   
 

Personal Services

$ 416,894

$ 407,580

 

Other Expenses

21,653

30,653

 

Equipment

1

1

 

Fringe Benefits

279,320

281,230

 

AGENCY TOTAL

717,868

719,464

       
 

REGULATION AND PROTECTION

   
       
 

LABOR DEPARTMENT

   
 

Occupational Health Clinics

684,596

682,731

       
 

WORKERS' COMPENSATION COMMISSION

   
 

Personal Services

9,227,232

9,022,493

 

Other Expenses

2,341,706

2,284,102

 

Equipment

34,000

15,900

 

Fringe Benefits

6,182,245

6,227,536

 

Indirect Overhead

945,406

974,714

 

AGENCY TOTAL

18,730,589

18,524,745

       
 

HUMAN SERVICES

   
       
 

BUREAU OF REHABILITATIVE SERVICES

   
 

Personal Services

503,698

487,578

 

Other Expenses

23,400

24,500

 

Rehabilitative Services

1,261,913

1,261,913

 

Fringe Benefits

337,478

336,429

 

AGENCY TOTAL

2,126,489

2,110,420

       
 

TOTAL - WORKERS' COMPENSATION FUND

22,259,542

22,037,360

Sec. 10. (Effective July 1, 2011) The following sums are appropriated from the CRIMINAL INJURIES COMPENSATION FUND for the annual periods indicated for the purposes described.

   

2011-2012

2012-2013

 

JUDICIAL

   
       
 

JUDICIAL DEPARTMENT

   
 

Criminal Injuries Compensation

$ 3,493,813

$ 3,602,121

       
 

TOTAL - CRIMINAL INJURIES COMPENSATION FUND

3,493,813

3,602,121

Sec. 11. (Effective July 1, 2011) (a) The Secretary of the Office of Policy and Management shall recommend reductions in expenditures for Personal Services, for the fiscal years ending June 30, 2012, and June 30, 2013, in order to reduce such expenditures by $ 12,014,800 for such purpose during each such fiscal year. The provisions of this subsection shall not apply to the constituent units of the state system of higher education, as defined in section 10a-1 of the general statutes.

(b) The Secretary of the Office of Policy and Management shall recommend reductions in expenditures for Other Expenses, for the fiscal years ending June 30, 2012, and June 30, 2013, in order to reduce such expenditures for such purpose by $ 9,440,200 during each such fiscal year. The provisions of this subsection shall not apply to the constituent units of the state system of higher education, as defined in section 10a-1 of the general statutes.

Sec. 12. (Effective from passage) (a) Any agreement reached through negotiations between the state and the State Employees Bargaining Unit Coalition (SEBAC) concerning wages, hours and other conditions of employment to achieve the labor-management savings specified in this act shall be subject to approval of the General Assembly in accordance with section 5-278 of the general statutes.

(b) (1) On or before May 31, 2011, the Governor shall submit the plan described in this subdivision in writing to the General Assembly. If an agreement described in subsection (a) of this section has been reached, such plan shall include (A) recommendations for legislation to apply terms comparable to those contained in such agreement to nonrepresented employees for the fiscal years ending June 30, 2012, and June 30, 2013, and (B) if such agreement achieves less than two billion dollars in savings over the biennium ending June 30, 2013, recommendations for budget adjustments to achieve the difference between that amount and two billion dollars. If no agreement described in subsection (a) of this section has been reached, such plan shall include recommendations for budget adjustments not to exceed two billion dollars over the biennium ending June 30, 2013.

(2) On or before June 8, 2011, the General Assembly shall enact legislation to (A) apply terms comparable to those contained in an agreement described in subsection (a) of this section and approved in accordance with section 5-278 of the general statutes to nonrepresented employees for the fiscal years ending June 30, 2012, and June 30, 2013, and (B) achieve budget adjustments not to exceed two billion dollars over the biennium ending June 30, 2013, to the extent such savings have not been achieved under any such agreement.

(c) The Secretary of the Office of Policy and Management shall make reductions in expenditures not to exceed two billion dollars over the biennium ending June 30, 2013, (1) as provided in an agreement described in subsection (a) of this section and approved in accordance with section 5-278 of the general statutes for the fiscal years ending June 30, 2012, and June 30, 2013, and (2) contained in legislation enacted by the General Assembly under subdivision (2) of subsection (b) of this section.

Sec. 13. (Effective July 1, 2011) (a) The Secretary of the Office of Policy and Management may transfer amounts appropriated for Personal Services in sections 1 to 10, inclusive, of this act from agencies to the Reserve for Salary Adjustments account, upon approval of the Finance Advisory Committee, to reflect a more accurate impact of collective bargaining and related costs.

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

Sec. 14. (Effective July 1, 2011) (a) That portion of unexpended funds, as determined by the Secretary of the Office of Policy and Management, appropriated in public act 09-3 of the June special session, which relates to collective bargaining agreements and related costs, shall not lapse on June 30, 2011, and such funds shall continue to be available for such purpose during the fiscal years ending June 30, 2012, and June 30, 2013.

(b) That portion of unexpended funds, as determined by the Secretary of the Office of Policy and Management, appropriated in sections 1 and 2 of this act, which relates to collective bargaining agreements and related costs for the fiscal year ending June 30, 2012, shall not lapse on June 30, 2012, and such funds shall continue to be available for such purpose during the fiscal year ending June 30, 2013.

Sec. 15. (Effective July 1, 2011) The unexpended balance of funds appropriated to the Office of Policy and Management in section 43 of public act 08-1 of the January special session and carried forward under section 36 of public act 09-3 of the June special session and section 33 of public act 10-179 for design and implementation of a comprehensive, state-wide information technology system for the sharing of criminal justice information and for costs related to the Criminal Justice Information System Governing Board shall not lapse on June 30, 2011, and such funds shall continue to be available for such purposes during the fiscal years ending June 30, 2012, and June 30, 2013.

Sec. 16. (Effective July 1, 2011) The total number of positions which may be filled by any state agency shall not exceed the number of positions recommended by the joint standing committee of the General Assembly having cognizance of matters relating to appropriations and the budgets of state agencies, including any revisions to such recommendation resulting from enactments of the General Assembly, as set forth in the report on the state budget published by the legislative Office of Fiscal Analysis, except upon the recommendation of the Governor and approval of the Finance Advisory Committee.

Sec. 17. (Effective July 1, 2011) The unexpended balance of funds transferred from the Reserve for Salary Adjustment account in the Special Transportation Fund, to the Department of Motor Vehicles, in section 39 of special act 00-13, and carried forward in subsection (a) of section 34 of special act 01-1 of the June special session, and subsection (a) of section 41 of public act 03-1 of the June 30 special session, and section 43 of public act 05-251, and section 42 of public act 07-1 of the June special session, and section 26 of public act 09-3 of the June special session for the Commercial Vehicle Information Systems and Networks Project, shall not lapse on June 30, 2011, and such funds shall continue to be available for expenditure for such purpose during the fiscal years ending June 30, 2012, and June 30, 2013.

Sec. 18. (Effective July 1, 2011) (a) The unexpended balance of funds appropriated to the Department of Motor Vehicles in section 49 of special act 99-10, and carried forward in subsection (b) of section 34 of special act 01-1 of the June special session and subsection (b) of section 41 of public act 03-1 of the June 30 special session, and subsection (a) of section 45 of public act 05-251 and subsection (a) of section 43 of public act 07-1 of the June special session, and subsection (a) of section 27 of public act 09-3 of the June special session for the purpose of upgrading the Department of Motor Vehicles' registration and driver license data processing systems, shall not lapse on June 30, 2011, and such funds shall continue to be available for expenditure for such purpose during the fiscal years ending June 30, 2012, and June 30, 2013.

(b) Up to $ 7,000,000 of the unexpended balance appropriated to the Department of Transportation, for Personal Services, in section 12 of public act 03-1 of the June 30 special session, and carried forward and transferred to the Department of Motor Vehicles' Reflective License Plates account by section 33 of public act 04-216, and carried forward by section 72 of public act 04-2 of the May special session, and subsection (b) of section 45 of public act 05-251, and subsection (b) of section 43 of public act 07-1 of the June special session, and subsection (b) of section 27 of public act 09-3 of the June special session shall not lapse on June 30, 2011, and such funds shall continue to be available for expenditure for the purpose of upgrading the Department of Motor Vehicles' registration and driver license data processing systems for the fiscal years ending June 30, 2012, and June 30, 2013.

(c) Up to $ 8,500,000 of the unexpended balance appropriated to the State Treasurer, for Debt Service, in section 12 of public act 03-1 of the June 30 special session, and carried forward and transferred to the Department of Motor Vehicles' Reflective License Plates account by section 33 of public act 04-216, and carried forward by section 72 of public act 04-2 of the May special session, and subsection (c) of section 45 of public act 05-251, and subsection (c) of section 43 of public act 07-1 of the June special session, and subsection (c) of section 27 of public act 09-3 of the June special session shall not lapse on June 30, 2011, and such funds shall continue to be available for expenditure for the purpose of upgrading the Department of Motor Vehicles' registration and driver license data processing systems for the fiscal years ending June 30, 2012, and June 30, 2013.

Sec. 19. (Effective July 1, 2011) The unexpended balance of funds appropriated to the Office of Policy and Management, for Other Expenses, for a health care and pension consulting contract, in section 1 of public act 05-251, as amended by section 1 of public act 06-186, and carried forward under section 29 of public act 07-1 of the June special session, subsection (c) of section 4-89 of the general statutes, and section 20 of public act 09-1 of the June special session, shall not lapse on June 30, 2011, and such funds shall continue to be available for such purpose during the fiscal years ending June 30, 2012, and June 30, 2013.

Sec. 20. (Effective July 1, 2011) (a) Up to $ 178,828 of the unexpended balance of funds appropriated to the Office of Policy and Management, for Other Expenses to prevent potential base closures, in subsections (a) and (c) of section 49 of public act 05-251 and carried forward under section 30 of public act 07-1 of the June special session, subsection (c) of section 4-89 of the general statutes, section 34 of public act 09-3 of the June special session, and section 51 of public act 10-179, shall not lapse on June 30, 2011, and such funds shall be transferred to the litigation/settlement account.

(b) Up to $ 400,000 of the unexpended balance of funds appropriated in section 1 of public act 10-179, to the Office of Policy and Management, for Tax Relief for Elderly Renters, shall not lapse on June 30, 2011, and such funds shall be transferred to the litigation/settlement account.

Sec. 21. (Effective July 1, 2011) Any appropriation, or portion thereof, made to any agency, from the General Fund, under section 1 of this act, may be transferred at the request of such agency to any other agency by the Governor, with the approval of the Finance Advisory Committee, to take full advantage of federal matching funds, provided both agencies shall certify that the expenditure of such transferred funds by the receiving agency will be for the same purpose as that of the original appropriation or portion thereof so transferred. Any federal funds generated through the transfer of appropriations between agencies may be used for reimbursing General Fund expenditures or for expanding program services or a combination of both as determined by the Governor, with the approval of the Finance Advisory Committee.

Sec. 22. (Effective July 1, 2011) (a) Any appropriation, or portion thereof, made to any agency, from the General Fund, under section 1 of this act, may be adjusted by the Governor, with approval of the Finance Advisory Committee in accordance with subsection (b) of this section, in order to maximize federal funding available to the state, consistent with the relevant federal provisions of law.

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

Sec. 23. (Effective July 1, 2011) Notwithstanding subsection (b) of section 19a-55a of the general statutes, for each of the fiscal years ending June 30, 2012, and June 30, 2013, $ 900,000 of the amount collected pursuant to section 19a-55 of the general statutes, shall be credited to the newborn screening account, and shall be available for expenditure by the Department of Public Health for the purchase of upgrades to newborn screening technology and for the expenses of the testing required by sections 19a-55 and 19a-59 of the general statutes.

Sec. 24. (Effective July 1, 2011) During the fiscal years ending June 30, 2012, and June 30, 2013, up to $ 200,000 from the Stem Cell Research Fund established by section 19a-32e of the general statutes may be used each year by the Commissioner of Public Health for administrative expenses.

Sec. 25. (Effective July 1, 2011) (a) Up to $ 1,100,000 made available to the Department of Mental Health and Addiction Services, for the Pre-Trial Alcohol Substance Abuse Program, shall be available for Regional Action Councils during each of the fiscal years ending June 30, 2012, and June 30, 2013.

(b) Up to $ 510,000 made available to the Department of Mental Health and Addiction Services, for the Pre-Trial Alcohol Substance Abuse Program, shall be available for the Governor's Partnership to Protect Connecticut's Workforce during each of the fiscal years ending June 30, 2012, and June 30, 2013.

Sec. 26. (Effective July 1, 2011) For all allowable expenditures made pursuant to a contract subject to cost settlement with the Department of Developmental Services by an organization in compliance with performance requirements of such contract, one hundred per cent of the difference between actual expenditures incurred and the amount received by the organization from the Department of Developmental Services per such contract shall be reimbursed to the Department of Developmental Services during the fiscal year ending June 30, 2012, and the fiscal year ending June 30, 2013.

Sec. 27. (Effective July 1, 2011) Up to $ 125,000 of the funds appropriated to the Department of Developmental Services, for Pilot Program for Autism Services, in section 1 of public act 10-179, shall not lapse on June 30, 2011, and shall continue to be available for expenditure to study issues related to needs of persons with autism spectrum disorder during the fiscal year ending June 30, 2012, including the feasibility of a Center for Autism and Developmental Disabilities.

Sec. 28. (Effective July 1, 2011) Notwithstanding the provisions of section 17a-17 of the general statutes, for the fiscal years ending June 30, 2012, and June 30, 2013, the provisions of said section 17a-17 shall not be considered in any increases or decreases to rates or allowable per diem payments to private residential treatment centers licensed pursuant to section 17a-145 of the general statutes.

Sec. 29. (Effective July 1, 2011) For the fiscal years ending June 30, 2012, and June 30, 2013, the Department of Social Services may, in compliance with an advanced planning document approved by the federal Department of Health and Human Services for the development of a data warehouse, establish a receivable for the reimbursement anticipated from such project.

Sec. 30. (Effective July 1, 2011) For the fiscal year ending June 30, 2012, the Department of Social Services may, in compliance with an advanced planning document approved by the federal Department of Health and Human Services to implement modifications to the Health Insurance Portability and Accountability Act electronic transaction standards, establish a receivable for the anticipated cost of such project.

Sec. 31. (NEW) (Effective July 1, 2011) The Commissioner of Social Services may, upon the request of a nursing facility providing services eligible for payment under the medical assistance program and after consultation with the Secretary of the Office of Policy and Management, make a payment to such nursing facility in advance of normal bill payment processing, provided such advance shall not exceed estimated amounts due to such nursing facility for services provided to eligible recipients over the most recent two-month period. The commissioner shall recover such payment through reductions to payments due to such nursing facility or cash receipt not later than ninety days after issuance of such payment. The commissioner shall take prudent measures to assure that such advance payments are not provided to any nursing facility that is at risk of bankruptcy or insolvency, and may execute agreements appropriate for the security of repayment.

Sec. 32. (Effective July 1, 2011) Any appropriation, or portion thereof, made to The University of Connecticut Health Center, in section 1 of this act, may be transferred by the Secretary of the Office of Policy and Management to the Disproportionate Share – Medical Emergency Assistance account in the Department of Social Services for the purpose of maximizing federal reimbursement.

Sec. 33. (Effective July 1, 2011) All funds appropriated to the Department of Social Services for DMHAS – Disproportionate Share shall be expended by the Department of Social Services in such amounts and at such times as prescribed by the Office of Policy and Management. The Department of Social Services shall make disproportionate share payments to hospitals in the Department of Mental Health and Addiction Services for operating expenses and for related fringe benefit expenses. Funds received by the hospitals in the Department of Mental Health and Addiction Services, for fringe benefits, shall be used to reimburse the Comptroller. All other funds received by the hospitals in the Department of Mental Health and Addiction Services shall be deposited to grants - other than federal accounts. All disproportionate share payments not expended in grants - other than federal accounts shall lapse at the end of the fiscal year.

Sec. 34. (Effective July 1, 2011) Any appropriation, or portion thereof, made to the Department of Veterans' Affairs under section 1 of this act may be transferred by the Secretary of the Office of Policy and Management to the Disproportionate Share – Medical Emergency Assistance account in the Department of Social Services for the purpose of maximizing federal reimbursement.

Sec. 35. (Effective July 1, 2011) During each of the fiscal years ending June 30, 2012, and June 30, 2013, $ 1,000,000 of the federal funds received by the Department of Education, from Part B of the Individuals with Disabilities Education Act (IDEA), shall be transferred to the Department of Developmental Services, for the Birth-to-Three program, in order to carry out Part B responsibilities consistent with the IDEA.

Sec. 36. (Effective July 1, 2011) (a) For the fiscal year ending June 30, 2012, the distribution of priority school district grants, pursuant to subsection (a) of section 10-266p of the general statutes, shall be as follows: (1) For priority school districts in the amount of $ 40,319,326, (2) for school readiness in the amount of $ 69,813,189, (3) for extended school building hours in the amount of $ 2,994,752, and (4) for school accountability in the amount of $ 3,499,699.

(b) For the fiscal year ending June 30, 2013, the distribution of priority school district grants, pursuant to subsection (a) of section 10-266p of the general statutes, shall be as follows: (1) For priority school districts in the amount of $ 39,792,940, (2) for school readiness in the amount of $ 69,813,190, (3) for extended school building hours in the amount of $ 2,994,752, and (4) for school accountability in the amount of $ 3,499,699.

Sec. 37. Section 10-262h of the general statutes is amended by adding subsection (d) as follows (Effective July 1, 2011):

(NEW) (d) (1) Notwithstanding the provisions of this section, for the fiscal years ending June 30, 2012, and June 30, 2013, each town shall receive an equalization aid grant in an amount provided for in subdivision (2) of this subsection.

(2) Equalization aid grant amounts.

Town

Grant for Fiscal

Grant for Fiscal

   

Year 2012

Year 2013

Andover

2,330,856

2,330,856

Ansonia

15,031,668

15,031,668

Ashford

3,896,069

3,896,069

Avon

1,232,688

1,232,688

Barkhamsted

1,615,872

1,615,872

Beacon Falls

4,044,804

4,044,804

Berlin

6,169,410

6,169,410

Bethany

2,030,845

2,030,845

Bethel

8,157,837

8,157,837

Bethlehem

1,318,171

1,318,171

Bloomfield

5,410,345

5,410,345

Bolton

3,015,660

3,015,660

Bozrah

1,229,255

1,229,255

Branford

1,759,095

1,759,095

Bridgeport

164,195,344

164,195,344

Bridgewater

137,292

137,292

Bristol

41,657,314

41,657,314

Brookfield

1,530,693

1,530,693

Brooklyn

6,978,295

6,978,295

Burlington

4,295,578

4,295,578

Canaan

207,146

207,146

Canterbury

4,733,625

4,733,625

Canton

3,348,790

3,348,790

Chaplin

1,880,888

1,880,888

Cheshire

9,298,837

9,298,837

Chester

665,733

665,733

Clinton

6,465,651

6,465,651

Colchester

13,547,231

13,547,231

Colebrook

495,044

495,044

Columbia

2,550,037

2,550,037

Cornwall

85,322

85,322

Coventry

8,845,691

8,845,691

Cromwell

4,313,692

4,313,692

Danbury

22,857,956

22,857,956

Darien

1,616,006

1,616,006

Deep River

1,687,351

1,687,351

Derby

6,865,689

6,865,689

Durham

3,954,812

3,954,812

Eastford

1,109,873

1,109,873

East Granby

1,301,142

1,301,142

East Haddam

3,718,223

3,718,223

East Hampton

7,595,720

7,595,720

East Hartford

41,710,817

41,710,817

East Haven

18,764,125

18,764,125

East Lyme

7,100,611

7,100,611

Easton

593,868

593,868

East Windsor

5,482,135

5,482,135

Ellington

9,504,917

9,504,917

Enfield

28,380,144

28,380,144

Essex

389,697

389,697

Fairfield

3,590,008

3,590,008

Farmington

1,611,013

1,611,013

Franklin

941,077

941,077

Glastonbury

6,201,152

6,201,152

Goshen

218,188

218,188

Granby

5,394,276

5,394,276

Greenwich

3,418,642

3,418,642

Griswold

10,735,024

10,735,024

Groton

25,374,989

25,374,989

Guilford

3,058,981

3,058,981

Haddam

1,728,610

1,728,610

Hamden

23,030,761

23,030,761

Hampton

1,337,582

1,337,582

Hartford

187,974,890

187,974,890

Hartland

1,350,837

1,350,837

Harwinton

2,728,401

2,728,401

Hebron

6,872,931

6,872,931

Kent

167,342

167,342

Killingly

15,245,633

15,245,633

Killingworth

2,227,467

2,227,467

Lebanon

5,467,634

5,467,634

Ledyard

12,030,465

12,030,465

Lisbon

3,899,238

3,899,238

Litchfield

1,479,851

1,479,851

Lyme

145,556

145,556

Madison

1,576,061

1,576,061

Manchester

30,619,100

30,619,100

Mansfield

10,070,677

10,070,677

Marlborough

3,124,421

3,124,421

Meriden

53,783,711

53,783,711

Middlebury

684,186

684,186

Middlefield

2,100,239

2,100,239

Middletown

16,652,386

16,652,386

Milford

10,728,519

10,728,519

Monroe

6,572,118

6,572,118

Montville

12,549,431

12,549,431

Morris

657,975

657,975

Naugatuck

29,211,401

29,211,401

New Britain

73,929,296

73,929,296

New Canaan

1,495,604

1,495,604

New Fairfield

4,414,083

4,414,083

New Hartford

3,143,902

3,143,902

New Haven

142,509,525

142,509,525

Newington

12,632,615

12,632,615

New London

22,940,565

22,940,565

New Milford

11,939,587

11,939,587

Newtown

4,309,646

4,309,646

Norfolk

381,414

381,414

North Branford

8,117,122

8,117,122

North Canaan

2,064,592

2,064,592

North Haven

3,174,940

3,174,940

North Stonington

2,892,440

2,892,440

Norwalk

10,095,131

10,095,131

Norwich

32,316,543

32,316,543

Old Lyme

605,586

605,586

Old Saybrook

652,677

652,677

Orange

1,055,910

1,055,910

Oxford

4,606,861

4,606,861

Plainfield

15,353,204

15,353,204

Plainville

10,161,853

10,161,853

Plymouth

9,743,272

9,743,272

Pomfret

3,092,817

3,092,817

Portland

4,272,257

4,272,257

Preston

3,057,025

3,057,025

Prospect

5,319,201

5,319,201

Putnam

8,071,851

8,071,851

Redding

687,733

687,733

Ridgefield

2,063,814

2,063,814

Rocky Hill

3,355,227

3,355,227

Roxbury

158,114

158,114

Salem

3,099,694

3,099,694

Salisbury

187,266

187,266

Scotland

1,444,458

1,444,458

Seymour

9,836,508

9,836,508

Sharon

145,798

145,798

Shelton

4,975,852

4,975,852

Sherman

244,327

244,327

Simsbury

5,367,517

5,367,517

Somers

5,918,636

5,918,636

Southbury

2,422,233

2,422,233

Southington

19,839,108

19,839,108

South Windsor

12,858,826

12,858,826

Sprague

2,600,651

2,600,651

Stafford

9,809,424

9,809,424

Stamford

7,978,877

7,978,877

Sterling

3,166,394

3,166,394

Stonington

2,061,204

2,061,204

Stratford

20,495,602

20,495,602

Suffield

6,082,494

6,082,494

Thomaston

5,630,307

5,630,307

Thompson

7,608,489

7,608,489

Tolland

10,759,283

10,759,283

Torrington

23,933,343

23,933,343

Trumbull

3,031,988

3,031,988

Union

239,576

239,576

Vernon

17,645,165

17,645,165

Voluntown

2,536,177

2,536,177

Wallingford

21,440,233

21,440,233

Warren

99,777

99,777

Washington

240,147

240,147

Waterbury

113,617,182

113,617,182

Waterford

1,445,404

1,445,404

Watertown

11,749,383

11,749,383

Westbrook

427,677

427,677

West Hartford

16,076,120

16,076,120

West Haven

41,399,303

41,399,303

Weston

948,564

948,564

Westport

1,988,255

1,988,255

Wethersfield

8,018,422

8,018,422

Willington

3,676,637

3,676,637

Wilton

1,557,195

1,557,195

Winchester

7,823,991

7,823,991

Windham

24,169,717

24,169,717

Windsor

11,547,663

11,547,663

Windsor Locks

4,652,368

4,652,368

Wolcott

13,539,371

13,539,371

Woodbridge

721,370

721,370

Woodbury

876,018

876,018

Woodstock

5,390,055

5,390,055

Sec. 38. (Effective July 1, 2011) Notwithstanding the provisions of sections 10-97 and 10-266m of the general statutes, for the fiscal years ending June 30, 2012, and June 30, 2013, the Commissioner of Education may provide grants, within available appropriations, in an amount not to exceed two thousand five hundred dollars per pupil, to local and regional boards of education that transport students who previously attended, or who have been accepted for enrollment at, J. M. Wright Technical School in Stamford to Henry Abbott Technical High School in Danbury, for the costs associated with such transportation. Such grants shall not exceed the actual costs of transportation for each pupil. Applications shall be submitted to the Commissioner of Education at such time and on such forms as the commissioner prescribes.

Sec. 39. (Effective July 1, 2011) Notwithstanding the provisions of section 10a-22u of the general statutes, the amount of funds available to the Department of Higher Education, for expenditure from the private occupational school student protection account, shall be $ 301,000 for the fiscal year ending June 30, 2012, and $ 310,000 for the fiscal year ending June 30, 2013.

Sec. 40. (Effective July 1, 2011) (a) Notwithstanding sections 10a-36 to 10a-42a, inclusive, of the general statutes, as amended by this act, for the fiscal years ending June 30, 2012, and June 30, 2013, Yale University shall not receive an allocation of the annual appropriation under section 10a-40 of the general statutes.

(b) The Commissioner of Higher Education shall review the Connecticut Independent College Student Grant Program administered pursuant to sections 10a-36 to 10a-42a, inclusive, of the general statutes, as amended by this act, in order to evaluate the cost-effectiveness and benefits of (1) the formula used to derive the annual appropriation requested by the Board of Governors of Higher Education, (2) the manner by which allocations of the annual appropriation are made to each independent college or university, and (3) the system used to determine the amount of aid given to individual students under the program. The commissioner shall submit, in accordance with section 11-4a of the general statutes, findings and recommendations, if any, for modifying the program to the joint standing committees of the General Assembly having cognizance of matters relating to higher education and appropriations and the budgets of state agencies not later than January 1, 2012.

Sec. 41. (Effective July 1, 2011) (a) The sum of $ 990,000 appropriated in section 1 of this act to the State Department of Education, for Neighborhood Youth Centers, for the fiscal years ending June 30, 2012, and June 30, 2013, shall be used for grants to the following organizations: The Boys and Girls Clubs of Connecticut; and up to $ 90,000 to the Boys and Girls Club of Bridgeport, provided said organizations shall be required to provide a one hundred per cent cash match for such sum.

(b) The sum of $ 348,300 appropriated in section 1 of this act to the State Department of Education, for Neighborhood Youth Centers, for each of the fiscal years ending June 30, 2012, and June 30, 2013, shall be used for grants to the following organizations: Centro San Jose; Hill Cooperative Youth Services, Inc. ; Central YMCA in New Haven; up to $ 78,300 to Trumbull Gardens in Bridgeport; up to $ 45,000 for the Valley Shore YMCA in Westbrook; up to $ 22,500 for the Rivera Memorial Foundation, Inc. of Waterbury; and up to $ 22,500 for the Willow Plaza Neighborhood Revitalization Zone Association in Waterbury, provided said organizations shall be required to provide a match of at least fifty per cent of the grant amount, and the cash portion of such match shall be at least twenty-five per cent of the grant amount.

Sec. 42. (Effective July 1, 2011) The office of the State Comptroller shall fund any differential between the state fringe benefit rate for John Dempsey Hospital employees and the average rate for private Connecticut hospitals in an amount not to exceed $ 13,500,000, for each of the fiscal years ending June 30, 2012, and June 30, 2013, within the resources appropriated to the State Comptroller – Fringe Benefits in section 1 of this act.

Sec. 43. (Effective July 1, 2011) In addition to any payments made under the provisions of subdivision (2) of subsection (e) of section 10-76d or subsection (b) of section 10-76g of the general statutes, the local and regional board of education of each of the following towns shall receive a grant in the following amount in each of the fiscal years ending June 30, 2012, and June 30, 2013:

Grant for Fiscal Years 2012

Town

And 2013

Andover

11,979

Ansonia

90,043

Ashford

28,106

Avon

8,053

Barkhamsted

15,575

Berlin

79,218

Bethany

8,932

Bethel

59,394

Bloomfield

73,516

Bolton

37,762

Bozrah

11,608

Branford

67,249

Bridgeport

972,458

Bristol

305,418

Brookfield

16,723

Brooklyn

125,205

Canaan

1,617

Canterbury

76,233

Canton

37,513

Chaplin

24,262

Cheshire

88,999

Chester

3,480

Clinton

44,745

Colchester

147,170

Colebrook

3,303

Columbia

35,984

Cornwall

245

Coventry

122,259

Cromwell

47,966

Danbury

288,061

Darien

245

Deep River

5,239

Derby

58,344

Eastford

16,271

East Granby

16,867

East Haddam

51,623

East Hampton

94,121

East Hartford

297,594

East Haven

164,591

East Lyme

42,766

Easton

245

East Windsor

76,825

Ellington

140,312

Enfield

250,062

Essex

888

Fairfield

4,065

Farmington

29,863

Franklin

11,830

Glastonbury

79,718

Granby

49,893

Greenwich

245

Griswold

124,737

Groton

156,706

Guilford

33,014

Hamden

430,195

Hampton

15,410

Hartford

1,795,813

Hartland

17,879

Hebron

31,563

Kent

246

Killingly

177,759

Lebanon

69,781

Ledyard

160,239

Lisbon

42,730

Litchfield

23,157

Madison

14,681

Manchester

206,245

Mansfield

91,029

Marlborough

12,626

Meriden

347,246

Middletown

423,310

Milford

71,335

Monroe

55,542

Montville

169,062

Naugatuck

225,733

New Britain

1,012,117

New Canaan

245

New Fairfield

22,422

New Hartford

26,400

New Haven

1,365,588

Newington

163,043

New London

193,786

New Milford

184,717

Newtown

66,386

Norfolk

1,476

North Branford

122,064

North Canaan

26,245

North Haven

117,573

North Stonington

47,231

Norwalk

73,850

Norwich

379,721

Old Saybrook

5,087

Orange

9,284

Oxford

68,962

Plainfield

188,032

Plainville

151,213

Plymouth

168,776

Pomfret

38,877

Portland

47,701

Preston

76,826

Putnam

79,065

Redding

245

Ridgefield

1,380

Rocky Hill

38,461

Salem

35,491

Salisbury

808

Scotland

16,360

Seymour

96,416

Sharon

245

Shelton

77,572

Sherman

3,106

Simsbury

49,498

Somers

73,004

Southington

128,809

South Windsor

120,107

Sprague

46,144

Stafford

191,719

Stamford

48,132

Sterling

54,282

Stonington

25,159

Stratford

176,055

Suffield

85,779

Thomaston

44,117

Thompson

77,498

Tolland

120,380

Torrington

282,306

Trumbull

65,489

Union

11,162

Vernon

128,580

Voluntown

41,611

Wallingford

231,221

Waterbury

940,080

Waterford

29,370

Watertown

100,103

Westbrook

3,844

West Hartford

123,682

West Haven

390,776

Weston

3,464

Westport

256

Wethersfield

73,219

Willington

38,215

Wilton

245

Winchester

73,854

Windham

220,595

Windsor

160,224

Windsor Locks

55,320

Wolcott

104,272

Woodbridge

2,468

Woodstock

61,337

District No. 1

1,323

District No. 4

11,949

District No. 5

49,743

District No. 6

23,599

District No. 7

74,868

District No. 8

76,432

District No. 9

7,866

District No. 10

126,452

District No. 11

27,908

District No. 12

26,657

District No. 13

115,675

District No. 14

56,943

District No. 15

124,618

District No. 16

157,758

District No. 17

84,727

District No. 18

20,336

District No. 19

119,518

Sec. 44. (Effective July 1, 2011) (a) For the fiscal years ending June 30, 2012, and June 30, 2013, system office expenditures for the Regional Community-Technical Colleges, exclusive of telecommunications center funds, capital equipment bond funds, funds for identified system-wide projects which benefit the individual campuses of the Regional Community-Technical Colleges, and funds for the data center, shall not exceed 1. 43% and 1. 4%, respectively, of the annual General Fund appropriation and operating fund expenditures, exclusive of federal, private capital bond and fringe benefit funds.

(b) For the fiscal years ending June 30, 2012, and June 30, 2013, system office expenditures for the Connecticut State University System, exclusive of telecommunications center funds, capital equipment bond funds, funds for identified system-wide projects which benefit the individual campuses of the Connecticut State University System, and funds for the data center, shall not exceed 1. 01% and 1. 0%, respectively, of the annual General Fund appropriation and operating fund expenditures, exclusive of federal, private capital bond and fringe benefit funds.

(c) For the Regional Community-Technical Colleges, for the fiscal years ending June 30, 2012, and June 30, 2013, expenditures for institutional administration, defined as system office, executive management, fiscal operations, and general administration, exclusive of expenditures for logistical services, administrative computing, and development, shall not exceed 9. 92% and 9. 9%, respectively, of the annual General Fund appropriation and operating fund expenditures, exclusive of federal, private, capital bond and fringe benefit funds.

(d) For the Connecticut State University System, for the fiscal years ending June 30, 2012, and June 30, 2013, expenditures for institutional administration, defined as system office, executive management, fiscal operations, and general administration, exclusive of expenditures for logistical services, administrative computing, and development, shall not exceed 6. 77% and 6. 75%, respectively, of the annual General Fund appropriation and operating fund expenditures, exclusive of federal, private, capital bond and fringe benefit funds.

(e) For The University of Connecticut, for the fiscal years ending June 30, 2012, and June 30, 2013, expenditures for institutional administration, defined as system office, executive management, fiscal operations, and general administration, exclusive of expenditures for logistical services, administrative computing, and development, shall not exceed 3. 13% and 3. 1%, respectively, of the annual General Fund appropriation and operating fund expenditures, exclusive of federal, private, capital bond and fringe benefit funds.

(f) The Commissioner of Higher Education shall, within available appropriations, monitor compliance with the provisions of subsections (a) to (e), inclusive, of this section and shall report findings to the joint standing committees of the General Assembly having cognizance of matters relating to higher education and to appropriations not later than sixty days following the close of each quarter of the fiscal years ending June 30, 2012, and June 30, 2013.

Sec. 45. (Effective July 1, 2011) The unexpended balance of funds appropriated in public act 09-3 of the June special session, as amended by section 58 of public act 09-6 of the September special session, section 1 of public act 09-7 of the September special session, sections 1, 9 and 13 of public act 09-1 of the December special session and section 1 of public act 10-3, to Legislative Management, for Redistricting, shall not lapse and shall continue to be available for expenditure for such purpose during the fiscal year ending June 30, 2012.

Sec. 46. (Effective July 1, 2011) Notwithstanding the provisions of section 4-28e of the general statutes, the sum of $ 500,000 shall be made available from the Tobacco and Health Trust Fund, for each of the fiscal years ending June 30, 2012, and June 30, 2013, to The University of Connecticut Health Center for the Connecticut Health Information Network.

Sec. 47. (Effective July 1, 2011) (a) Notwithstanding the provisions of section 4-28e of the general statutes, for each of the fiscal years ending June 30, 2012, and June 30, 2013, the sum of $ 1,450,000 shall be transferred from the Tobacco and Health Trust Fund to the Department of Public Health, for (1) grants for the Easy Breathing Program, as follows: (A) For an adult asthma program within the Easy Breathing Program - $ 300,000, and (B) for a children's asthma program within the Easy Breathing Program - $ 500,000, (2) a grant to the Connecticut Coalition for Environmental Justice for the Community Asthma Education Program - $ 150,000, and (3) grants to regional councils for emergency medical services - $ 500,000.

(b) Notwithstanding section 4-28e of the general statutes, the sum of $ 2,750,000 for the fiscal year ending June 30, 2012, and the sum of $ 3,400,000 for the fiscal year ending June 30, 2013, shall be transferred from the Tobacco and Health Trust Fund to the Department of Social Services, for Medicaid, to support smoking cessation programs.

Sec. 48. (Effective July 1, 2011) (a) Except as provided in subsection (b) of this section, the sum appropriated in section 1 of this act to the Department of Energy and Environmental Protection, for Operation Fuel, for each of the fiscal years ending June 30, 2012, and June 30, 2013, shall be available to provide emergency energy assistance to households within the state with income less than two hundred per cent of the applicable federal poverty level that are unable to make timely payments on energy bills. Operation Fuel, Incorporated, shall pay energy bills for all energy sources for qualified households provided pursuant to this subsection directly to companies who have provided services, including, but not limited to, deliverable fuel, natural gas or electric utility, as defined in section 16-1 of the general statutes, for emergency energy assistance, including cooling.

(b) The sum of $ 100,000 appropriated in section 1 of this act to the Office of Policy and Management, for Operation Fuel, for each of the fiscal years ending June 30, 2012, and June 30, 2013, shall be available for the purpose of providing a grant to Operation Fuel, Incorporated, for operating expenses incurred for administration of the emergency home cooling assistance provided pursuant to subsection (a) of this section.

Sec. 49. (Effective from passage) The Commissioner of Environmental Protection shall prepare a plan to privatize fish hatcheries in the state. Not later than January 1, 2012, said commissioner shall submit such plan, in accordance with the provisions of section 11-4a of the general statutes, to the joint standing committees of the General Assembly having cognizance of matters relating to environment and appropriations and the budgets of state agencies.

Sec. 50. (Effective from passage) (a) Notwithstanding the provisions of subsection (j) of section 45a-82 of the general statutes, on June 30, 2011, (1) the sum of $ 500,000 shall be transferred from the surplus funds in the Probate Court Administration Fund to the Court Support Services Division of the Judicial Department for a male youth leadership pilot program to provide services in targeted communities to high-risk males with low academic achievement, (2) the sum of $ 1,000,000 shall be transferred from said surplus funds to the Kinship Fund and Grandparents and Relatives Respite Fund administered by the Children's Trust Fund Council and the Department of Social Services through the Probate Court, (3) the sum of $ 35,000 shall be transferred from said surplus funds to the Judicial Department to support the expansion of the Children in Placement, Inc. program in Danbury, and (4) the sum of $ 800,000 shall be transferred from said surplus funds to the Children's Trust Fund administered by the Children's Trust Fund Council and the Department of Social Services.

(b) Notwithstanding the provisions of subsection (j) of section 45a-82 of the general statutes, on June 30, 2012, (1) the sum of $ 1,000,000 shall be transferred from the surplus funds in the Probate Court Administration Fund to the Kinship Fund and Grandparents and Relatives Respite Fund administered by the Children's Trust Fund Council and the Department of Social Services through the Probate Court, (2) the sum of $ 35,000 shall be transferred from said surplus funds to the Judicial Department to support the expansion of the Children in Placement, Inc. program in Danbury, and (3) any surplus funds remaining in the Probate Court Administration Fund after the transfers in subdivisions (1) and (2) of this subsection are made shall be transferred to the General Fund.

Sec. 51. (Effective from passage) (a) The chairman of the Workers' Compensation Commission shall conduct a study to determine the feasibility of consolidating the district offices of the Workers' Compensation Commission to achieve administrative efficiencies.

(b) Not later than January 1, 2012, the chairman of the Workers' Compensation Commission shall report, in accordance with the provisions of section 11-4a of the general statutes, the findings of the study conducted pursuant to subsection (a) of this section, along with any recommendations for legislation, to the joint standing committee of the General Assembly having cognizance of matters relating to appropriations and the budgets of state agencies.

Sec. 52. (Effective July 1, 2011) The unexpended balance of funds appropriated to the Department of Correction, for Children of Incarcerated Parents, in section 11 of public act 09-3 of the June special session, as amended by section 58 of public act 09-6 of the September special session, sections 3 and 20 of public act 09-7 of the September special session, section 9 of public act 09-1 of the December special session, section 1 of public act 10-3, section 1 of public act 10-179 and section 3 of public act 10-2 of the June special session shall not lapse on June 30, 2011, and such funds shall continue to be available for such purpose during the fiscal year ending June 30, 2012.

Sec. 53. (Effective July 1, 2011) The sum of $ 350,000 appropriated to the Auditors of Public Accounts, for Personal Services, in section 11 of public act 09-3 of the June special session, as amended by section 58 of public act 09-6 of the September special session, sections 3 and 20 of public act 09-7 of the September special session, section 9 of public act 09-1 of the December special session, section 1 of public act 10-3, section 1 of public act 10-179 and section 3 of public act 10-2 of the June special session shall not lapse on June 30, 2011, and such funds shall be transferred to the following accounts and shall be available for the following purposes during the fiscal year ending June 30, 2012: $ 300,000 to Other Expenses and $ 50,000 to Equipment.

Sec. 54. Subdivision (3) of subsection (c) of section 10-264l of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):

(3) (A) Except as otherwise provided in subparagraphs (C) to (F), inclusive, of this subdivision, each interdistrict magnet school operated by a regional educational service center that enrolls less than fifty-five per cent of the school's students from a single town shall receive a per pupil grant in the amount of (i) six thousand two hundred fifty dollars for the fiscal year ending June 30, 2006, (ii) six thousand five hundred dollars for the fiscal year ending June 30, 2007, (iii) seven thousand sixty dollars for the fiscal year ending June 30, 2008, and (iv) seven thousand six hundred twenty dollars for the fiscal year ending June 30, 2009, and each fiscal year thereafter.

(B) Except as otherwise provided in subparagraphs (C) to (F), inclusive, of this subdivision, each interdistrict magnet school operated by a regional educational service center that enrolls at least fifty-five per cent of the school's students from a single town shall receive a per pupil grant for each enrolled student who is not a resident of the district that enrolls at least fifty-five per cent of the school's students in the amount of (i) six thousand sixteen dollars for the fiscal year ending June 30, 2008, and (ii) six thousand seven hundred thirty dollars for the fiscal year ending June 30, 2009, and each fiscal year thereafter. The per pupil grant for each enrolled student who is a resident of the district that enrolls at least fifty-five per cent of the school's students shall be three thousand dollars.

(C) Each interdistrict magnet school operated by a regional educational service center that began operations for the school year commencing July 1, 1998, and that for the school year commencing July 1, 2008, enrolled at least fifty-five per cent, but no more than seventy per cent of the school's students from a single town shall receive a per pupil grant for each enrolled student who is a resident of the district that enrolls at least fifty-five per cent, but no more than seventy per cent of the school's students in the amount of four thousand eight hundred ninety-four dollars for the fiscal year ending June 30, 2010, and four thousand two hundred sixty-three dollars for the fiscal year ending June 30, 2011, and a per pupil grant for each enrolled student who is not a resident of the district that enrolls at least fifty-five per cent, but no more than seventy per cent of the school's students in the amount of six thousand seven hundred thirty dollars for the fiscal years ending June 30, 2010, and June 30, 2011.

(D) Each interdistrict magnet school operated by a regional educational service center that began operations for the school year commencing July 1, 2001, and that for the school year commencing July 1, 2008, enrolled at least fifty-five per cent, but no more than eighty per cent of the school's students from a single town shall receive a per pupil grant for each enrolled student who is a resident of the district that enrolls at least fifty-five per cent, but no more than eighty per cent of the school's students in the amount of four thousand two hundred fifty dollars for the fiscal year ending June 30, 2010, and three thousand eight hundred thirty-three dollars for the fiscal [year] years ending June 30, 2011, June 30, 2012, and June 30, 2013, and a per pupil grant for each enrolled student who is not a resident of the district that enrolls at least fifty-five per cent, but no more than eighty per cent of the school's students in the amount of six thousand seven hundred thirty dollars for the fiscal years ending June 30, 2010, [and] June 30, 2011, June 30, 2012, and June 30, 2013, inclusive.

(E) Each interdistrict magnet school operated by (i) a regional educational service center, (ii) the Board of Trustees of the Community-Technical Colleges on behalf of a regional community-technical college, (iii) the Board of Trustees of the Connecticut State University System on behalf of a state university, (iv) the Board of Trustees for The University of Connecticut on behalf of the university, (v) the board of governors for an independent college or university, as defined in section 10a-37, or the equivalent of such a board, on behalf of the independent college or university, (vi) cooperative arrangements pursuant to section 10-158a, and (vii) any other third-party not-for-profit corporation approved by the commissioner that enrolls less than sixty per cent of its students from Hartford pursuant to the 2008 stipulation and order for Milo Sheff, et al. v. William A. O'Neill, et al. , shall receive a per pupil grant in the amount of (I) nine thousand six hundred ninety-five dollars for the fiscal year ending June 30, 2010, and (II) ten thousand four hundred forty-three dollars for the fiscal year ending June 30, 2011.

(F) Each interdistrict magnet school operated by the Hartford school district, pursuant to the 2008 stipulation and order for Milo Sheff, et al. v. William A. O'Neill, et al. , shall receive a per pupil grant for each enrolled student who is not a resident of the district in the amount of (i) twelve thousand dollars for the fiscal year ending June 30, 2010, and (ii) thirteen thousand fifty-four dollars for the fiscal year ending June 30, 2011.

(G) In addition to the grants described in subparagraph (F) of this subdivision, for the fiscal year ending June 30, 2010, the commissioner may, subject to the approval of the Secretary of the Office of Policy and Management and the Finance Advisory Committee, established pursuant to section 4-93, provide supplemental grants to the Hartford school district of up to one thousand fifty-four dollars for each student enrolled at an interdistrict magnet school operated by the Hartford school district who is not a resident of such district.

Sec. 55. (Effective July 1, 2011) The Commissioners of Social Services, Mental Health and Addiction Services and Correction, the Secretary of the Office of Policy and Management and the executive director of the Court Support Services Division of the Judicial Branch are authorized to develop a plan to provide supportive housing services, including necessary housing rental subsidies, for an additional one hundred sixty individuals and families identified as frequent users of expensive state services during the fiscal years ending June 30, 2012, and June 30, 2013, and to enter into memoranda of understanding to reallocate, within existing appropriations, the necessary support and housing resources for said purpose.

Sec. 56. (Effective from passage) The President of The University of Connecticut shall identify efficiencies and cost savings in the operations of The University of Connecticut and The University of Connecticut Health Center. Not later than January 1, 2012, said president shall submit a report containing the president's recommendations for achieving such efficiencies and cost savings, including recommendations for any legislation, in accordance with the provisions of section 11-4a of the general statutes, to the joint standing committees of the General Assembly having cognizance of matters relating to higher education and appropriations and the budgets of state agencies.

Sec. 57. Subsection (g) of section 10-266p of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):

(g) In addition to the amounts allocated in subsection (a) and subsections (c) to (f), inclusive, of this section, for the fiscal year ending June 30, [2009] 2012, and each fiscal year thereafter, the State Board of Education shall allocate [three million seven hundred forty thousand five hundred seventy-three] three million two hundred sixteen thousand nine hundred eight dollars as follows: Each priority school district shall receive an allocation based on the ratio of the amount it is eligible to receive pursuant to subsection (a) and subsections (c) to (f), inclusive, of this section to the total amount all priority school districts are eligible to receive pursuant to said subsection (a) and said subsections (c) to (f), inclusive. For the fiscal year ending June 30, 2013, the State Board of Education shall allocate two million nine hundred twenty-nine thousand three hundred sixty-four dollars as follows: Each priority school district shall receive an allocation based on the ratio of the amount it is eligible to receive pursuant to subsection (a) of this section and subsections (c) to (f), inclusive, of this section to the total amount all priority school districts are eligible to receive pursuant to subsection (a) of this section and subsections (c) to (f), inclusive, of this section.

Sec. 58. (Effective July 1, 2011) The sum of $ 1,000,000 appropriated to the Department of Education, for Personal Services, in section 11 of public act 09-3 of the June special session, as amended by section 58 of public act 09-6 of the September special session, sections 3 and 20 of public act 09-7 of the September special session, section 9 of public act 09-1 of the December special session, section 1 of public act 10-3, section 1 of public act 10-179 and section 3 of public act 10-2 of the June special session shall not lapse on June 30, 2011, and such funds shall be transferred to Other Expenses, and shall be available to fund the costs of the State Board of Education takeover of the Windham school district during the fiscal year ending June 30, 2012.

Sec. 59. (Effective July 1, 2011) Up to $ 500,000 of the funds appropriated to the Department of Education, for Other Expenses, in section 11 of public act 09-3 of the June special session, as amended by section 58 of public act 09-6 of the September special session, sections 3 and 20 of public act 09-7 of the September special session, section 9 of public act 09-1 of the December special session, section 1 of public act 10-3, section 1 of public act 10-179 and section 3 of public act 10-2 of the June special session shall not lapse on June 30, 2011, and shall continue to be available for the litigation costs associated with the Connecticut Coalition for Justice in Education Funding v. Rell lawsuit during the fiscal year ending June 30, 2012.

Sec. 60. (Effective July 1, 2011) Up to $ 3,200,000 appropriated to the Department of Education, for Sheff Settlement, in section 11 of public act 09-3 of the June special session, as amended by section 58 of public act 09-6 of the September special session, sections 3 and 20 of public act 09-7 of the September special session, section 9 of public act 09-1 of the December special session, section 1 of public act 10-3, section 1 of public act 10-179 and section 3 of public act 10-2 of the June special session shall not lapse on June 30, 2011, and such funds shall be transferred as follows: (1) Up to $ 1,200,000 to Magnet Schools, for the balance of the magnet school transportation supplemental grant to the Capitol Region Education Council made for the fiscal year ending June 30, 2011, and (2) up to $ 2,000,000 to OPEN Choice Program, for OPEN Choice seats during the fiscal year ending June 30, 2012.

Sec. 61. (Effective July 1, 2011) Up to $ 1,000,000 appropriated to the Department of Education, for Development of Mastery Exams Grades 4, 6 and 8, in section 11 of public act 09-3 of the June special session, as amended by section 58 of public act 09-6 of the September special session, sections 3 and 20 of public act 09-7 of the September special session, section 9 of public act 09-1 of the December special session, section 1 of public act 10-3, section 1 of public act 10-179 and section 3 of public act 10-2 of the June special session shall not lapse on June 30, 2011, and such funds shall be available for administration of the Program for International Student Assessment (PISA) during the fiscal year ending June 30, 2012.

Sec. 62. (Effective July 1, 2011) The sum of $ 50,000 of the amount appropriated to the Department of Education, for Personal Services, in section 11 of public act 09-3 of the June special session, as amended by section 58 of public act 09-6 of the September special session, sections 3 and 20 of public act 09-7 of the September special session, section 9 of public act 09-1 of the December special session, section 1 of public act 10-3, section 1 of public act 10-179 and section 3 of public act 10-2 of the June special session shall not lapse on June 30, 2011, and such funds shall be transferred to Other Expenses, and shall be available to develop a model teacher performance evaluation system for use by local and regional boards of education and regional educational service centers during the fiscal year ending June 30, 2012.

Sec. 63. (Effective July 1, 2011) The sum of $ 100,000 of the amount appropriated to the Department of Education, for Personal Services, in section 11 of public act 09-3 of the June special session, as amended by section 58 of public act 09-6 of the September special session, sections 3 and 20 of public act 09-7 of the September special session, section 9 of public act 09-1 of the December special session, section 1 of public act 10-3, section 1 of public act 10-179 and section 3 of public act 10-2 of the June special session shall not lapse on June 30, 2011, and such funds shall be transferred to Neighborhood Youth Centers, and shall be available for grants to (1) Original Works Inc. in Bridgeport - $ 75,000, and (2) ARTE Inc. in New Haven - $ 25,000 during the fiscal year ending June 30, 2012.

Sec. 64. (Effective July 1, 2011) The sum of $ 800,000 of the amount appropriated to the Department of Environmental Protection, for Emergency Spill Response Account, in section 11 of public act 09-3 of the June special session, as amended by section 58 of public act 09-6 of the September special session, sections 3 and 20 of public act 09-7 of the September special session, section 9 of public act 09-1 of the December special session, section 1 of public act 10-3, section 1 of public act 10-179 and section 3 of public act 10-2 of the June special session shall not lapse on June 30, 2011, and such funds shall be transferred to Councils, Districts and ERT's Land Use, and shall be available for such purposes as follows: $ 400,000 during the fiscal year ending June 30, 2012, and $ 400,000 during the fiscal year ending June 30, 2013.

Sec. 65. Section 10a-42a of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):

[Nothing in sections 10a-36 to 10a-42, inclusive, shall affect the eligibility of an accredited independent college or university which, as of June 30, 1983, participated in the program authorized under sections 10a-36 to 10a-42, inclusive, of the general statutes, revision of 1958, revised to 1983. A change in corporate structure shall not affect the eligibility of an accredited independent college or university that participated in said program as of said date. ] For the fiscal year ending June 30, 2012, and each fiscal year thereafter, no accredited independent college or university shall be eligible for an allocation pursuant to section 10a-40 unless such college or university (1) meets the definition of an "independent college or university" as defined in section 10a-37, and (2) received an allocation pursuant to section 10a-40 during the fiscal year ending June 30, 2011.

Sec. 66. (Effective July 1, 2011) The sum of $ 50,000 of the amount appropriated to the Department of Environmental Protection, in the Solid Waste Management Account, in section 11 of public act 09-3 of the June special session, as amended by section 58 of public act 09-6 of the September special session, sections 3 and 20 of public act 09-7 of the September special session, section 9 of public act 09-1 of the December special session, section 1 of public act 10-3, section 1 of public act 10-179 and section 3 of public act 10-2 of the June special session shall not lapse on June 30, 2011, and such funds shall be available for (1) said department to hire temporary staff to retrain the regulated community concerning tidal wetlands and high tide lines and to update related publications and documents - $ 25,000, and (2) a grant to Urban Oaks Organic Farm in New Britain - $ 25,000, during the fiscal year ending June 30, 2012.

Sec. 67. (Effective July 1, 2011) The sum of $ 100,000 of the amount appropriated to the Department of Environmental Protection, in the Emergency Spill Response Account, in section 11 of public act 09-3 of the June special session, as amended by section 58 of public act 09-6 of the September special session, sections 3 and 20 of public act 09-7 of the September special session, section 9 of public act 09-1 of the December special session, section 1 of public act 10-3, section 1 of public act 10-179 and section 3 of public act 10-2 of the June special session shall not lapse on June 30, 2011, and such funds shall be available for a grant to the West River Tide Gate Habitat Restoration Project in New Haven during the fiscal year ending June 30, 2012.

Sec. 68. (Effective July 1, 2011) The sum of $ 313,181 of the amount appropriated in section 1 of this act to the Department of Education, for Regional Education Services, for each of the fiscal years ending June 30, 2012, and June 30, 2013, shall be made available in each of said years for an alternative route to certification program.

Sec. 69. (Effective July 1, 2011) Up to $ 20,000 of the amount appropriated in section 1 of this act to the Department of Education, for Health and Welfare Services Pupils Private Schools, for each of the fiscal years ending June 30, 2012, and June 30, 2013, shall be made available in each of said years to conduct an evaluation of the health services delivered to students in both public and private not-for-profit schools.

Sec. 70. (Effective July 1, 2011) Up to $ 200,000 of the amount appropriated in section 1 of this act to the Department of Education, for School Accountability, for each of the fiscal years ending June 30, 2012, and June 30, 2013, shall be made available in each of said years to fund PSAT examinations for students in DRG 1, the state's technical high schools, and the Ansonia, Coventry, East Hartford, Putnam and Stamford school districts.

Sec. 71. (Effective July 1, 2011) Up to $ 100,000 of the amount appropriated in section 1 of this act to the Department of Education, for After School Program, for each of the fiscal years ending June 30, 2012, and June 30, 2013, shall be made available in each of said years as follows: Up to $ 50,000 to the Plainville school district, up to $ 25,000 to the Thompson school district and up to $ 25,000 to the Montville school district.

Sec. 72. (Effective July 1, 2011) Up to $ 1,200,000 of the amount appropriated in section 1 of this act to the Department of Education, for Headstart - Early Childhood Link, for each of the fiscal years ending June 30, 2012, and June 30, 2013, shall be made available in each of said years for a grant to Action for Bridgeport Community Development, Inc. for its Total Learning Initiative.

Sec. 73. (Effective July 1, 2011) Up to $ 481,000 of the amount appropriated in section 1 of this act to the Department of Education, for Interdistrict Cooperative, for each of the fiscal years ending June 30, 2012, and June 30, 2013, shall be made available in each of said years as follows: Up to $ 331,000 to the Sound School in New Haven and up to $ 150,000 to the Bristol-Plymouth Regional Technical School for an abuse education program.

Sec. 74. (Effective from passage) On or before July 1, 2011, the Department of Children and Families and the Judicial Department shall enter into a memorandum of understanding to effect the appropriate transfer of funding and services between said agencies for children on parole for the fiscal years ending June 30, 2012, and June 30, 2013.

Sec. 75. 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, 2011):

(a) (1) Notwithstanding any provision of the general statutes, the amount of tax credit or credits otherwise allowable against the tax imposed under this chapter for any [income] calendar year shall not exceed seventy per cent of the amount of tax due from such taxpayer under this chapter with respect to such [income] calendar year of the taxpayer prior to the application of such credit or credits.

(2) Notwithstanding the provisions of subdivision (1) of this subsection, and except as provided in section 38a-88a and subsection (b) of this section, the amount of tax credit or credits otherwise allowable against the tax imposed under this chapter for the calendar years commencing on or after January 1, 2011, and prior to January 1, 2013, shall not exceed 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) (1) For a calendar 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 calendar 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 calendar year exceed one hundred 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) (A) The taxpayer's average monthly net employee gain for a calendar year shall be multiplied by six thousand dollars.

(B) The taxpayer's average monthly net employee gain for a calendar year shall be computed as follows: For each month in the calendar 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 the calendar year. The taxpayer shall total the differences for the twelve months in the calendar year, and such total, when divided by twelve, shall be the taxpayer's average monthly net employee gain for the calendar 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, as amended by this act, within the twelve months prior to the first day of the calendar 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 thirty per cent limit imposed under subsection (a) of this section.

Sec. 76. 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, 2011):

(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 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, 2014, 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.

(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.

Sec. 77. Subsections (c) to (e), inclusive, of section 12-217jj of the general statutes are repealed and the following is substituted in lieu thereof (Effective from passage and applicable to income years commencing on or after January 1, 2011):

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

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

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

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

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

Sec. 78. Section 12-217zz 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, 2011):

(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 any income year shall not exceed seventy 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, as amended by this act, 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. 79. 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, 2011):

(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.

(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, 2014, 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.

(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.

Sec. 80. Section 12-296 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011, and applicable to sales occurring on or after said date):

A tax is imposed on all cigarettes held in this state by any person for sale, said tax to be at the rate of one hundred [fifty] seventy mills for each cigarette and the payment thereof shall be for the account of the purchaser or consumer of such cigarettes and shall be evidenced by the affixing of stamps to the packages containing the cigarettes as provided in this chapter.

Sec. 81. Section 12-316 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011, and applicable to sales occurring on or after said date):

A tax is hereby imposed at the rate of one hundred [fifty] seventy mills for each cigarette upon the storage or use within this state of any unstamped cigarettes in the possession of any person other than a licensed distributor or dealer, or a carrier for transit from without this state to a licensed distributor or dealer within this state. Any person, including distributors, dealers, carriers, warehousemen and consumers, last having possession of unstamped cigarettes in this state shall be liable for the tax on such cigarettes if such cigarettes are unaccounted for in transit, storage or otherwise, and in such event a presumption shall exist for the purpose of taxation that such cigarettes were used and consumed in Connecticut.

Sec. 82. (Effective from passage) (a) An excise tax is hereby imposed upon each distributor and each dealer, as each are defined in section 12-285 of the general statutes and licensed pursuant to chapter 214 of the general statutes, in the amount of twenty mills per cigarette, as defined in said section 12-285, in such distributor's or such dealer's inventory as of the close of business on June 30, 2011, or, if the business closes after eleven fifty-nine o'clock p. m. on such date, at eleven fifty-nine o'clock p. m. on such date.

(b) Each such licensed distributor or dealer shall, not later than August 15, 2011, file with the Commissioner of Revenue Services, on forms prescribed by said commissioner, a report that shows the number of cigarettes in inventory as of the close of business on June 30, 2011, or, if the business closes after eleven fifty-nine o'clock p. m. on such date, at eleven fifty-nine o'clock p. m. on such date, upon which inventory the tax under subsection (a) of this section shall be imposed. The tax shall be due and payable on the due date of such report. If any distributor or dealer required to file a report pursuant to this section fails to file such report on or before August 15, 2011, the commissioner shall make an estimate of the number of cigarettes in such distributor's or dealer's inventory as of the close of business on June 30, 2011, based upon any information that is in the commissioner's possession or that may come into the commissioner's possession. The provisions of chapter 214 of the general statutes pertaining to failure to file returns, examination of returns by the commissioner, the issuance of deficiency assessments or assessments where no return has been filed, the collection of tax, the imposition of penalties and the accrual of interest shall apply to the distributors and dealers required to pay the tax imposed under this section. Failure of any distributor or dealer to file such report when due shall be sufficient reason to revoke such distributor's or dealer's license under the provisions of said chapter 214 and to revoke any other state license or permit issued by the Department of Revenue Services and held by such distributor or dealer. If, in the discretion of the commissioner, the enforcement of this section would otherwise be adversely affected, the commissioner shall not renew the dealer's license of any dealer who fails to file such report, or the distributor's license of any distributor who fails to file such report, until such report is filed.

Sec. 83. Subsection (a) of section 12-330c of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011, and applicable to sales occurring on or after said date):

(a) (1) A tax is imposed on all untaxed tobacco products held in this state by any person. Except as otherwise provided in subdivision (2) of this subsection with respect to the rate of tax on snuff tobacco products, the tax shall be imposed at the rate of [twenty-seven and one-half] fifty per cent of the wholesale sales price of such products.

(2) The tax shall be imposed on snuff tobacco products, on the net weight as listed by the manufacturer, as follows: [Fifty-five cents] One dollar per ounce of snuff and a proportionate tax at the like rate on all fractional parts of an ounce of snuff.

Sec. 84. Subsection (g) of section 12-391 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to estates of decedents dying on or after January 1, 2011):

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

 

Amount of Connecticut

 
 

Taxable Estate

Rate of Tax

 

Not over $ 2,000,000

None

 

Over $ 2,000,000

 
 

but not over $ 2,100,000

5. 085% of the excess over $ 0

 

Over $ 2,100,000

$ 106,800 plus 8% of the excess

 

but not over $ 2,600,000

over $ 2,100,000

 

Over $ 2,600,000

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

 

but not over $ 3,100,000

over $ 2,600,000

 

Over $ 3,100,000

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

 

but not over $ 3,600,000

over $ 3,100,000

 

Over $ 3,600,000

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

 

but not over $ 4,100,000

over $ 3,600,000

 

Over $ 4,100,000

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

 

but not over $ 5,100,000

over $ 4,100,000

 

Over $ 5,100,000

$ 402,800 plus 12% of the excess

 

but not over $ 6,100,000

over $ 5,100,000

 

Over $ 6,100,000

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

 

but not over $ 7,100,000

over $ 6,100,000

 

Over $ 7,100,000

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

 

but not over $ 8,100,000

over $ 7,100,000

 

Over $ 8,100,000

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

 

but not over $ 9,100,000

over $ 8,100,000

 

Over $ 9,100,000

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

 

but not over $ 10,100,000

over $ 9,100,000

 

Over $ 10,100,000

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

   

over $ 10,100,000

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

 

Amount of Connecticut

 
 

Taxable Estate

Rate of Tax

 

Not over $ 3,500,000

None

 

Over $ 3,500,000

7. 2% of the excess

 

but not over $ 3,600,000

over $ 3,500,000

 

Over $ 3,600,000

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

 

but not over $ 4,100,000

over $ 3,600,000

 

Over $ 4,100,000

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

 

but not over $ 5,100,000

over $ 4,100,000

 

Over $ 5,100,000

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

 

but not over $ 6,100,000

over $ 5,100,000

 

Over $ 6,100,000

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

 

but not over $ 7,100,000

over $ 6,100,000

 

Over $ 7,100,000

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

 

but not over $ 8,100,000

over $ 7,100,000

 

Over $ 8,100,000

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

 

but not over $ 9,100,000

over $ 8,100,000

 

Over $ 9,100,000

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

 

but not over $ 10,100,000

over $ 9,100,000

 

Over $ 10,100,000

$ 640,200 plus 12% of the excess

   

over $ 10,100,000

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

 

Amount of Connecticut

 
 

Taxable Estate

Rate of Tax

 

Not over $2,000,000

None

 

Over $2,000,000

7.2% of the excess

 

but not over $3,600,000

over $2,000,000

 

Over $3,600,000

$115,200 plus 7.8% of the excess

 

but not over $4,100,000

over $3,600,000

 

Over $4,100,000

$154,200 plus 8.4% of the excess

 

but not over $5,100,000

over $4,100,000

 

Over $5,100,000

$238,200 plus 9.0% of the excess

 

but not over $6,100,000

over $5,100,000

 

Over $6,100,000

$328,200 plus 9.6% of the excess

 

but not over $7,100,000

over $6,100,000

 

Over $7,100,000

$424,200 plus 10.2% of the excess

 

but not over $8,100,000

over $7,100,000

 

Over $8,100,000

$526,200 plus 10.8% of the excess

 

but not over $9,100,000

over $8,100,000

 

Over $9,100,000

$634,200 plus 11.4% of the excess

 

but not over $10,100,000

over $9,100,000

 

Over $10,100,000

$748,200 plus 12% of the excess

   

over $10,100,000

Sec. 85. Subdivision (3) of subsection (b) of section 12-392 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to estates of decedents dying on or after January 1, 2011):

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

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

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

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

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

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

Sec. 86. Subsection (e) of section 12-398 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to estates of decedents dying on or after January 1, 2011):

(e) Any person shall be entitled to a certificate of release of lien with respect to the interest of the decedent in such real property, if either the court of probate for the district within which the decedent resided at the date of his death or, if the decedent died a nonresident of this state, for the district within which real estate or tangible personal property of the decedent is situated, or the Commissioner of Revenue Services finds, upon evidence satisfactory to said court or said commissioner, as the case may be, that payment of the tax imposed under this chapter with respect to the interest of the decedent in such real property is adequately assured, or that no tax imposed under this chapter is due. If the decedent died prior to January 1, 2010, and such decedent's Connecticut taxable estate is two million dollars or less, or if the decedent died on or after January 1, 2010, but prior to January 1, 2011, and such decedent's Connecticut taxable estate is three million five hundred thousand dollars or less, or if the decedent died on or after January 1, 2011, and such decedent's Connecticut taxable estate is two million dollars or less, the certificate of release of lien shall be issued by the court of probate. Such certificate may be recorded in the office of the town clerk of the town within which such real property is situated, and it shall be conclusive proof that such real property has been released from the operation of such lien. The commissioner may adopt regulations in accordance with the provisions of chapter 54 that establish procedures to be followed by a court of probate or by said commissioner, as the case may be, for issuing certificates of release of lien, and that establish the requirements and conditions that must be satisfied in order for a court of probate or for the commissioner, as the case may be, to find that the payment of such tax is adequately assured or that no tax imposed under this chapter is due.

Sec. 87. Subsection (a) of section 12-642 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to gifts made during calendar years commencing on or after January 1, 2011):

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

 

Amount of Taxable Gifts

Rate of Tax

 

Not over $ 25,000

1%

 

Over $ 25,000

$ 250, plus 2% of the excess

 

but not over $ 50,000

over $ 25,000

 

Over $ 50,000

$ 750, plus 3% of the excess

 

but not over $ 75,000

over $ 50,000

 

Over $ 75,000

$ 1,500, plus 4% of the excess

 

but not over $ 100,000

over $ 75,000

 

Over $ 100,000

$ 2,500, plus 5% of the excess

 

but not over $ 200,000

over $ 100,000

 

Over $ 200,000

$ 7,500, plus 6% of the excess

   

over $ 200,000

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

 

Amount of Taxable Gifts

Rate of Tax

 

Over $ 25,000

$ 250, plus 2% of the excess

 

but not over $ 50,000

over $ 25,000

 

Over $ 50,000

$ 750, plus 3% of the excess

 

but not over $ 75,000

over $ 50,000

 

Over $ 75,000

$ 1,500, plus 4% of the excess

 

but not over $ 100,000

over $ 75,000

 

Over $ 100,000

$ 2,500, plus 5% of the excess

 

but not over $ 675,000

over $ 100,000

 

Over $ 675,000

$ 31,250, plus 6% of the excess

   

over $ 675,000

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

 

Amount of Taxable Gifts

Rate of Tax

 

Not over $ 2,000,000

None

 

Over $ 2,000,000

 
 

but not over $ 2,100,000

5. 085% of the excess over $ 0

 

Over $ 2,100,000

$ 106,800 plus 8% of the excess

 

but not over $ 2,600,000

over $ 2,100,000

 

Over $ 2,600,000

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

 

but not over $ 3,100,000

over $ 2,600,000

 

Over $ 3,100,000

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

 

but not over $ 3,600,000

over $ 3,100,000

 

Over $ 3,600,000

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

 

but not over $ 4,100,000

over $ 3,600,000

 

Over $ 4,100,000

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

 

but not over $ 5,100,000

over $ 4,100,000

 

Over $ 5,100,000

$ 402,800 plus 12% of the excess

 

but not over $ 6,100,000

over $ 5,100,000

 

Over $ 6,100,000

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

 

but not over $ 7,100,000

over $ 6,100,000

 

Over $ 7,100,000

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

 

but not over $ 8,100,000

over $ 7,100,000

 

Over $ 8,100,000

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

 

but not over $ 9,100,000

over $ 8,100,000

 

Over $ 9,100,000

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

 

but not over $ 10,100,000

over $ 9,100,000

 

Over $ 10,100,000

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

   

over $ 10,100,000

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

 

Amount of Taxable Gifts

Rate of Tax

 

Not over $ 3,500,000

None

 

Over $ 3,500,000

7. 2% of the excess

 

but not over $ 3,600,000

over $ 3,500,000

 

Over $ 3,600,000

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

 

but not over $ 4,100,000

over $ 3,600,000

 

Over $ 4,100,000

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

 

but not over $ 5,100,000

over $ 4,100,000

 

Over $ 5,100,000

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

 

but not over $ 6,100,000

over $ 5,100,000

 

Over $ 6,100,000

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

 

but not over $ 7,100,000

over $ 6,100,000

 

Over $ 7,100,000

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

 

but not over $ 8,100,000

over $ 7,100,000

 

Over $ 8,100,000

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

 

but not over $ 9,100,000

over $ 8,100,000

 

Over $ 9,100,000

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

 

but not over $ 10,100,000

over $ 9,100,000

 

Over $ 10,100,000

$ 640,200 plus 12% of the excess

   

over $ 10,100,000

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

 

Amount of Taxable Gifts

Rate of Tax

 

Not over $2,000,000

None

 

Over $2,000,000

7.2% of the excess

 

but not over $3,600,000

over $2,000,000

 

Over $3,600,000

$115,200 plus 7.8% of the excess

 

but not over $4,100,000

over $3,600,000

 

Over $4,100,000

$154,200 plus 8.4% of the excess

 

but not over $5,100,000

over $4,100,000

 

Over $5,100,000

$238,200 plus 9.0% of the excess

 

but not over $6,100,000

over $5,100,000

 

Over $6,100,000

$328,200 plus 9.6% of the excess

 

but not over $7,100,000

over $6,100,000

 

Over $7,100,000

$424,200 plus 10.2% of the excess

 

but not over $8,100,000

over $7,100,000

 

Over $8,100,000

$526,200 plus 10.8% of the excess

 

but not over $9,100,000

over $8,100,000

 

Over $9,100,000

$634,200 plus 11.4% of the excess

 

but not over $10,100,000

over $9,100,000

 

Over $10,100,000

$748,200 plus 12% of the excess

   

over $10,100,000

Sec. 88. Subparagraph (I) of subdivision (37) of subsection (a) of section 12-407 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011, and applicable to sales occurring on or after said date):

(I) Services to industrial, commercial or income-producing real property, including, but not limited to, such services as management, electrical, plumbing, painting and carpentry, [and excluding any such services rendered in the voluntary evaluation, prevention, treatment, containment or removal of hazardous waste, as defined in section 22a-115, or other contaminants of air, water or soil,] provided income-producing property shall not include property used exclusively for residential purposes in which the owner resides and which contains no more than three dwelling units, or a housing facility for low and moderate income families and persons owned or operated by a nonprofit housing organization, as defined in subdivision (29) of section 12-412;

Sec. 89. Subparagraph (N) of subdivision (37) of subsection (a) of section 12-407 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011, and applicable to sales occurring on or after said date):

(N) Motor vehicle parking, including the provision of space, other than metered space, in a lot having thirty or more spaces, excluding (i) space in a seasonal parking lot provided by a person who is exempt from taxation under this chapter pursuant to subdivision (1), (5) or (8) of section 12-412, (ii) space in a parking lot owned or leased under the terms of a lease of not less than ten years' duration and operated by an employer for the exclusive use of its employees, [(iii) valet parking provided at any airport, and (iv)] and (iii) space in municipally-operated railroad parking facilities in municipalities located within an area of the state designated as a severe nonattainment area for ozone under the federal Clean Air Act or space in a railroad parking facility in a municipality located within an area of the state designated as a severe nonattainment area for ozone under the federal Clean Air Act owned or operated by the state on or after April 1, 2000;

Sec. 90. Subparagraph (S) of subdivision (37) of subsection (a) of section 12-407 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011, and applicable to sales occurring on or after said date):

(S) Services of the agent of any person in relation to the sale of any item of tangible personal property for such person under consignment, exclusive of the services of a consignee selling works of art, as defined in subsection (b) of section 12-376c, or [articles of clothing or footwear intended to be worn on or about the human body other than (i) 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 (ii) 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 subdivision (47) of section 12-412, under consignment, exclusive of] services provided by an auctioneer;

Sec. 91. Subparagraph (FF) of subdivision (37) of subsection (a) of section 12-407 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011, and applicable to sales occurring on or after said date):

(FF) Health and athletic club services, exclusive of (i) any such services provided without any additional charge which are included in any dues or initiation fees paid to any such club, which dues or fees are subject to tax under section 12-543, and (ii) any such services provided by a municipality or an organization that is described in Section 501(c) of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended. [, and (iii) yoga instruction provided at a yoga studio. ]

Sec. 92. Subdivision (37) of subsection (a) of section 12-407 of the general statutes is amended by adding subparagraphs (GG) to (NN), inclusive, as follows (Effective July 1, 2011, and applicable to sales occurring on or after said date):

(NEW) (GG) Motor vehicle storage services, including storage of motor homes, campers and camp trailers, other than the furnishing of space as described in subparagraph (P) of subdivision (2) of subsection (a) of section 12-407;

(NEW) (HH) Packing and crating services, other than those provided in connection with the sale of tangible personal property by the retailer of such property;

(NEW) (II) Motor vehicle towing and road services, other than motor vehicle repair services;

(NEW) (JJ) Intrastate transportation services provided by livery services, including limousines, community cars or vans, with a driver. Intrastate transportation services shall not include transportation by taxicab, motor bus, ambulance or ambulette, scheduled public transportation or services provided in connection with funerals;

(NEW) (KK) Pet grooming and pet boarding services, except if such services are provided as an integral part of professional veterinary services, and pet obedience services;

(NEW) (LL) Services in connection with a cosmetic medical procedure. For purposes of this subparagraph, "cosmetic medical procedure" means any medical procedure performed on an individual that is directed at improving the individual's appearance and that does not meaningfully promote the proper function of the body or prevent or treat illness or disease. "Cosmetic medical procedure" includes, but is not limited, to cosmetic surgery, hair transplants, cosmetic injections, cosmetic soft tissue fillers, dermabrasion and chemical peel, laser hair removal, laser skin resurfacing, laser treatment of leg veins, and sclerotherapy. "Cosmetic medical procedure" does not include reconstructive surgery. "Reconstructive surgery" includes any surgery performed on abnormal structures caused by or related to congenital defects, developmental abnormalities, trauma, infection, tumors or disease, including procedures to improve function or give a more normal appearance;

(NEW) (MM) Manicure services, pedicure services and all other nail services, regardless of where performed, including airbrushing, fills, full sets, nail sculpting, paraffin treatments and polishes;

(NEW) (NN) Spa services, regardless of where performed, including body waxing and wraps, peels, scrubs and facials.

Sec. 93. Subdivision (1) of section 12-408 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011, and applicable to sales occurring on or after said date):

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

[(A) at] (B) At a rate of [twelve] fifteen per cent with respect to each transfer of occupancy, from the total amount of rent received for such occupancy of any room or rooms in a hotel or lodging house for the first period not exceeding thirty consecutive calendar days; [,]

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

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

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

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

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

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

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

(J) For calendar quarters ending on or after September 30, 2011, the commissioner shall deposit into the municipal revenue sharing account established pursuant to section 96 of this act, one and fifty-seven-hundredths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision, and one and forty-three-hundredths of the amounts received by the state from the tax imposed under subparagraph (H) of this subdivision; and

(K) For calendar quarters ending on or after September 30, 2011, the commissioner shall deposit into the regional performance incentive account established pursuant to section 95 of this act, six and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (B) of this subdivision and ten and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (G) of this subdivision.

Sec. 94. Subdivision (3) of section 12-408 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):

(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:

 

Amount of Sale

Amount of Tax

 

$ 0. 00 to $ 0. 08 inclusive

    [No Tax] 1 cent

 

. 09 to . 24 inclusive

    [1 cent] 2 cents

 

. 25 to . 41 inclusive

    [2 cents] 3 cents

 

. 42 to . 58 inclusive

    [3 cents] 4 cents

 

. 59 to . 74 inclusive

    [4 cents] 5 cents

 

. 75 to . 91 inclusive

    [5 cents] 6 cents

 

. 92 to 1. 08 inclusive

    [6 cents] 7 cents

On all sales above $ 1. 08, the tax shall be computed at the rate of six and thirty-five-hundredths per cent.

Sec. 95. (NEW) (Effective July 1, 2011) There is established an account to be known as the "regional performance incentive account" which shall be a separate, nonlapsing account within the General Fund. The account shall contain any moneys required by law to be deposited in the account. Moneys in the account shall be expended by the Secretary of the Office of Policy and Management for the purposes of providing grants under the regional performance incentive program established pursuant to section 4-124s of the general statutes.

Sec. 96. (NEW) (Effective July 1, 2011) (a) There is established an account to be known as the "municipal revenue sharing account" which shall be a separate, nonlapsing account within the General Fund. The account shall contain any moneys required by law to be deposited in the account. Moneys in the account shall be expended by the Secretary of the Office of Policy and Management for the purposes of grants established pursuant to subsections (b) and (c) of this section.

(b) The secretary shall provide manufacturing transition grants to municipalities in an amount equal to the amount each municipality received from the state as payments in lieu of taxes pursuant to sections 12-94b, 12-94c, 12-94f, 12-94g and 32-9s of the general statutes, revision of 1958, revised to January 1, 2011, for the fiscal year ending June 30, 2011. Any town that, due to a filing error, did not receive such payments in the fiscal year ending June 30, 2011, shall receive an amount equal to the amount estimated to be due to such town in the fiscal year ending June 30, 2012.

(c) If there are moneys available in the municipal revenue sharing account after all grants are made pursuant to subsection (b) of this section, the secretary shall distribute the remaining funds as follows: (1) Fifty per cent of such funds shall be distributed to municipalities on a per capita basis, as determined by the most recent federal decennial census, and (2) fifty per cent shall be distributed in accordance with the formula in subsection (e) of section 3-55j of the general statutes.

Sec. 97. Subdivision (1) of section 12-411 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011, and applicable to sales occurring on or after said date):

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

[(A) at] (B) At a rate of [twelve] fifteen per cent of the rent paid for occupancy of any room or rooms in a hotel or lodging house for the first period of not exceeding thirty consecutive calendar days; [,]

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

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

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

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

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

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

(I) For calendar quarters ending on or after September 30, 2011, the commissioner shall deposit into the municipal revenue sharing account established pursuant to section 96 of this act, one and fifty-seven-hundredths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision, and one and forty-three-hundredths of the amounts received by the state from the tax imposed under subparagraph (H) of this subdivision; and

(J) For calendar quarters ending on or after September 30, 2011, the commissioner shall deposit into the regional performance incentive account established pursuant to section 95 of this act, six and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (B) of this subdivision and ten and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (G) of this subdivision.

Sec. 98. Section 12-435 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 July 1, 2011):

Each distributor of alcoholic beverages shall pay a tax to the state on all sales within the state of alcoholic beverages, except sales to licensed distributors, sales of alcoholic beverages which, in the course of such sales, are actually transported to some point without the state and except malt beverages which are consumed on the premises covered by a manufacturer's permit, at the rates for the respective categories of alcoholic beverages listed below:

(a) Beer, [six dollars] seven dollars and twenty cents for each barrel, three dollars and sixty cents for each half barrel, one dollar and [fifty] eighty cents for each quarter barrel and [twenty] twenty-four cents per wine gallon or fraction thereof on quantities less than a quarter barrel;

(b) Liquor, [four dollars and fifty] five dollars and forty cents per wine gallon;

(c) Still wines containing not more than twenty-one per cent of absolute alcohol, except as provided in subsections (g) and (h) of this section, [sixty] seventy-two cents per wine gallon;

(d) Still wines containing more than twenty-one per cent of absolute alcohol and sparkling wines, one dollar and [fifty] eighty cents per wine gallon;

(e) Alcohol in excess of 100 proof, [four dollars and fifty] five dollars and forty cents per proof gallon;

(f) Liquor coolers containing not more than seven per cent of alcohol by volume, two dollars and [five] forty-six cents per wine gallon;

(g) Still wine containing not more than twenty-one per cent of absolute alcohol, produced by a person who produces not more than fifty-five thousand wine gallons of wine during the calendar year, [fifteen] eighteen cents per wine gallon, provided such person presents to each distributor of alcoholic beverages described in this section a certificate, issued by the commissioner, stating that such person produces not more than fifty-five thousand wine gallons of wine during the calendar year. The commissioner is authorized to issue such certificates, prescribe the procedures for obtaining such certificates and prescribe their form; and

(h) Cider containing not more than seven per cent of absolute alcohol shall be subject to the same rate as applies to beer, as provided in subsection (a) of this section.

Sec. 99. (NEW) (Effective from passage) (a) No person, except a licensed distributor, shall, on or after July 1, 2011, sell, or after August 15, 2011, possess with intent to sell, alcoholic beverages owned by such person and held with this state on July 1, 2011, without complying with the provisions of this section. Each such person shall take an inventory of the alcoholic beverages owned by such person and held within this state at the opening of business on July 1, 2011, including therein the whole number and any fractional part of (1) barrels, half barrels, quarter barrels and wine gallons of quantities less than quarter barrels, of (A) beer, and (B) cider containing not more than seven per cent of absolute alcohol; (2) wine gallons of liquor; (3) wine gallons of still wines containing not more than twenty-one per cent of absolute alcohol; (4) wine gallons of (A) still wines containing more than twenty-one per cent of absolute alcohol, and (B) sparkling wines; (5) proof gallons of alcohol in excess of 100 proof; and (6) liquor coolers containing not more than seven per cent alcohol by volume. Each such person shall, not later than August 15, 2011, file a report of such inventory with the Commissioner of Revenue Services on forms to be prescribed or furnished by said commissioner. The tax, at rates for the respective categories of alcoholic beverages as set forth in subsection (b) of this section, shall be due and payable on the due date of such report.

(b) The rates for the respective categories of alcoholic beverages are as follows: (1) (A) Beer, and (B) cider containing not more than seven per cent of absolute alcohol, one dollar and twenty cents for each barrel, sixty cents for each half barrel, thirty cents for each quarter barrel and four cents per wine gallon or fraction thereof on quantities less than a quarter barrel; (2) liquor, ninety cents per wine gallon; (3) still wines containing not more than twenty-one per cent of absolute alcohol, twelve cents per wine gallon; (4) (A) still wines containing more than twenty-one per cent of absolute alcohol, and (B) sparkling wines, thirty cents per wine gallon; (5) alcohol in excess of 100 proof, ninety cents per proof gallon; (6) liquor coolers containing not more than seven per cent of alcohol by volume, forty-one cents per wine gallon; and (7) still wines containing not more than twenty-one per cent of absolute alcohol, produced by a person who produces not more than fifty-five thousand wine gallons of wine during the calendar year, three cents per wine gallon.

(c) If any person required to file a report under this section fails to file such report on or before August 15, 2011, the commissioner shall make an estimate of the amounts of alcoholic beverages of the several categories specified in subsection (b) of this section owned by such person and held within this state on July 1, 2011, based upon any information which is in the commissioner's possession or which may come into the commissioner's possession. The provisions of chapter 220 of the general statutes pertaining to failure to file returns, examination of returns by the commissioner, the issuance of deficiency assessments or assessments where no return has been filed, the collection of tax, the imposition of penalties and the accrual of interest shall apply to the persons required to pay the tax imposed under this section as if such persons were distributors licensed under chapter 220 of the general statutes. Failure to file such report and pay the tax when due shall be sufficient reason to revoke any state license or permit issued by the Department of Revenue Services to such person.

(d) The Commissioner of Consumer Protection shall cooperate with the Commissioner of Revenue Services in the enforcement of the tax imposed pursuant to this section.

Sec. 100. Section 12-458h of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):

(a) (1) The Commissioner of Revenue Services shall, on or before June 15, 2008, and on or before the fifteenth day of June thereafter, calculate, in accordance with subsection (b) of this section, the applicable tax rate per gallon of diesel fuel on the sale or use of such fuel during the twelve-month period beginning on the next succeeding July first, and shall notify each distributor, the chairpersons and ranking members of the joint standing committee of the General Assembly having cognizance of matters relating to finance, revenue and bonding, and the Secretary of the Office of Policy and Management of such applicable tax rate.

(2) The commissioner shall, on or before June 15, 2008, and on or before the fifteenth day of June thereafter, determine the average wholesale price per gallon of diesel fuel in this state during the twelve-month period ending on the next preceding March thirty-first by using wholesale price information for diesel fuel published by the Oil Price Information Service. Such wholesale price information for "Hartford/Rocky Hill" and "New Haven" shall be averaged by the commissioner. If either the first or last day of such twelve-month period falls on a Sunday or a legal holiday, as defined in section 1-4, the next succeeding day which is not a Sunday or legal holiday shall be substituted for such first or last day, as the case may be.

(b) (1) The applicable tax rate per gallon of diesel fuel shall be the sum of (A) [twenty-six cents] the fixed rate per gallon, as defined in this subdivision, and (B) the product calculated in accordance with subdivision (2) of this subsection. The sum shall be rounded to the nearest one-tenth of a cent. For purposes of this subdivision, "the fixed rate per gallon" on the sale or use of diesel fuel during the twelve-month period beginning on the first day of July in 2008, 2009 and 2010 is twenty-six cents, and on the sale or use of diesel fuel during the twelve-month period beginning on the first day of July in 2011, and each year thereafter, is twenty-nine cents.

(2) The commissioner shall multiply (A) the average wholesale price per gallon of diesel fuel, as determined in accordance with subdivision (2) of subsection (a) of this section, by (B) the tax rate specified in subdivision (1) of subsection (b) of section 12-587. The tax rate so specified shall be the tax rate in effect for the twelve-month period beginning on the next succeeding July first.

(c) For purposes of subdivision (1) of subsection (a) of section 12-459, the tax provided for by section 12-458 shall, if determined by the commissioner to be eligible for refund, be refunded at the tax rate per gallon specified in subparagraph (A) of subdivision (1) of subsection (b) of this section.

Sec. 101. (NEW) (Effective from passage) (a) An excise tax is hereby imposed upon each person licensed to sell fuel under the provisions of section 14-319 of the general statutes in the amount of three cents per gallon of diesel fuel in such licensee's inventory on June 30, 2011.

(b) Each such licensee shall, not later than August 1, 2011, file with the Commissioner of Revenue Services, on forms prescribed by said commissioner, a report which shall show the number of gallons of diesel fuel in inventory as of the close of business on June 30, 2011, or, if the business closes after eleven fifty-nine o'clock p. m. on such date, at eleven fifty-nine o'clock p. m. on such date, and shall, not later than August 1, 2011, pay such tax based upon the total gallonage shown on such report. Interest at the rate of one per cent per month or fraction thereof shall be assessed on the amount of such tax not paid when due, from the date such tax became due to the date of payment. The Commissioner of Motor Vehicles shall cooperate with the Commissioner of Revenue Services in the enforcement of this tax. If any licensee required to file a report pursuant to this section fails to file such report on or before August 1, 2011, the Commissioner of Revenue Services shall make an estimate of the number of gallons of diesel fuel in such licensee's inventory as of the close of business on June 30, 2011, based upon any information that is in said commissioner's possession or that may come into the commissioner's possession. Failure to file such report and pay the tax when due shall be sufficient reason to revoke any state license or permit issued by the Department of Revenue Services to such person. Failure to file such report shall be treated as a failure to file a report required to be filed under the provisions of chapter 221 of the general statutes. The filing of an incorrect report shall be treated as the filing of an incorrect report under the provisions of chapter 221 of the general statutes.

Sec. 102. Subsections (a) and (b) of section 12-494 of the general statutes are repealed and the following is substituted in lieu thereof (Effective July 1, 2011, and applicable to conveyances occurring on or after said date):

(a) There is imposed a tax on each deed, instrument or writing, whereby any lands, tenements or other realty is granted, assigned, transferred or otherwise conveyed to, or vested in, the purchaser, or any other person by such purchaser's direction, when the consideration for the interest or property conveyed equals or exceeds two thousand dollars, (1) subject to the provisions of subsection (b) of this section, at the rate of [five-tenths] three-quarters of one per cent of the consideration for the interest in real property conveyed by such deed, instrument or writing, the revenue from which shall be remitted by the town clerk of the municipality in which such tax is paid, not later than ten days following receipt thereof, to the Commissioner of Revenue Services for deposit to the credit of the state General Fund, and (2) at the rate of one-fourth of one per cent of the consideration for the interest in real property conveyed by such deed, instrument or writing, [and on and after July 1, 2011, at the rate of eleven one-hundredths of one per cent of the consideration for the interest in real property conveyed by such deed, instrument or writing,] provided the amount imposed under this subdivision shall become part of the general revenue of the municipality in accordance with section 12-499.

(b) The rate of tax imposed under subdivision (1) of subsection (a) of this section shall, in lieu of the rate under said subdivision (1), be imposed on certain conveyances as follows: (1) In the case of any conveyance of real property which at the time of such conveyance is used for any purpose other than residential use, except unimproved land, the tax under said subdivision (1) shall be imposed at the rate of one and one-quarter per cent of the consideration for the interest in real property conveyed; (2) in the case of any conveyance in which the real property conveyed is a residential estate, including a primary dwelling and any auxiliary housing or structures, regardless of the number of deeds, instruments or writings used to convey such residential real estate, for which the consideration or aggregate consideration, as the case may be, in such conveyance is eight hundred thousand dollars or more, the tax under said subdivision (1) shall be imposed (A) at the rate of [one-half] three-quarters of one per cent on that portion of such consideration up to and including the amount of eight hundred thousand dollars, and (B) at the rate of one and one-quarter per cent on that portion of such consideration in excess of eight hundred thousand dollars; and (3) in the case of any conveyance in which real property on which mortgage payments have been delinquent for not less than six months is conveyed to a financial institution or its subsidiary which holds such a delinquent mortgage on such property, the tax under said subdivision (1) shall be imposed at the rate of [one-half] three-quarters of one per cent of the consideration for the interest in real property conveyed. For the purposes of subdivision (1) of this subsection, "unimproved land" includes land designated as farm, forest or open space land.

Sec. 103. (NEW) (Effective July 1, 2011) The Commissioner of Revenue Services shall deposit into the municipal revenue sharing account established pursuant to section 96 of this act, (1) thirty-three per cent of the amounts received pursuant to subdivision (1) of subsection (a) of section 12-494 of the general statutes, as amended by this act, subparagraph (A) of subdivision (2) of subsection (b) of said section 12-494, and subdivision (3) of subsection (b) of said section 12-494, and (2) twenty per cent of the amounts received pursuant to subdivision (1) of subsection (b) of said section 12-494 and subparagraph (B) of subdivision (2) of subsection (b) of said section 12-494.

Sec. 104. (NEW) (Effective July 1, 2011) (a) As used in this section:

(1) "Person" has the same meaning as provided in section 12-1 of the general statutes;

(2) "Electric generation services" has the same meaning as provided in section 16-1 of the general statutes;

(3) "Electric generation facility" means electric generation facility, as the term is used in section 12-94d of the general statutes;

(4) "Regional bulk power grid" means regional bulk power grid, as the term is used in section 16a-7b of the general statutes;

(5) "Alternative energy system" has the same meaning as provided in subdivision (21) of subsection (a) of section 12-213 of the general statutes;

(6) "Fuel cells" has the same meaning as provided in subdivision (113) of section 12-412 of the general statutes;

(7) "Commissioner" means the Commissioner of Revenue Services;

(8) "Department" means the Department of Revenue Services; and

(9) "Person subject to tax" means a person providing electric generation services and uploading electricity generated at such person's electric generation facility in this state to the regional bulk power grid.

(b) (1) For each calendar quarter commencing on or after July 1, 2011, and prior to July 1, 2013, there is hereby imposed a tax on each person subject to tax, which tax shall be the product of one-quarter of one cent, multiplied by the net kilowatt hours of electricity generated by such person at such person's electric generation facility in this state and uploaded to the regional bulk power grid.

(2) Each person subject to tax shall, on or before October 31, 2011, and thereafter on or before the last day of January, April, July and October of each year until June 30, 2013, render to the commissioner a return, on forms prescribed or furnished by the commissioner, reporting the kilowatt hours of electricity generated by such person at such person's electric generation facility in this state and uploaded to the regional bulk power grid during the calendar quarter ending on the last day of the preceding month and reporting such other information as the commissioner deems necessary for the proper administration of this section. The tax imposed under this section shall be due and payable on the due date of such return. Each person subject to tax shall be required to file such return electronically with the department and to make payment of such tax by electronic funds transfer in the manner provided by chapter 228g of the general statutes, irrespective of whether the person subject to tax would have otherwise been required to file such return electronically or to make such tax payment by electronic funds transfer under the provisions of chapter 228g of the general statutes.

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

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

(e) The tax imposed by this section shall not apply to any net kilowatt hours of electricity generated at an electric generation facility in this state exclusively through the use of fuel cells or an alternative energy system.

(f) At the end of the fiscal years ending June 30, 2012, and June 30, 2013, the Comptroller is authorized to record as revenue for each fiscal year the amount of tax imposed under the provisions of this section on electricity generated prior to the end of each fiscal year and which tax is received by the Commissioner of Revenue Services not later than five business days after the last day of July immediately following the end of each fiscal year.

Sec. 105. Subsection (a) of section 12-541 of the general statutes is repealed and the following is substituted in lieu thereof (Effective January 1, 2012, and applicable to admission charges imposed on or after said date):

(a) There is hereby imposed a tax of ten per cent of the admission charge to any place of amusement, entertainment or recreation, except that no tax shall be imposed with respect to any admission charge (1) when the admission charge is less than one dollar or, in the case of any motion picture show, when the admission charge is not more than five dollars, (2) when a daily admission charge is imposed which entitles the patron to participate in an athletic or sporting activity, (3) to any event, other than events held at the stadium facility, as defined in section 32-651, if all of the proceeds from the event inure exclusively to an entity which is exempt from federal income tax under the Internal Revenue Code, provided such entity actively engages in and assumes the financial risk associated with the presentation of such event, (4) to any event, other than events held at the stadium facility, as defined in section 32-651, which, in the opinion of the commissioner, is conducted primarily to raise funds for an entity which is exempt from federal income tax under the Internal Revenue Code, provided the commissioner is satisfied that the net profit which inures to such entity from such event will exceed the amount of the admissions tax which, but for this subdivision, would be imposed upon the person making such charge to such event, (5) [to (A) any event at the Hartford Civic Center, the New Haven Coliseum, New Britain Beehive Stadium, New Britain Stadium, effective for events occurring on or after the date such stadium was placed in service, New Britain Veterans Memorial Stadium, Bridgeport Harbor Yard Stadium, Stafford Motor Speedway, Lime Rock Park, Thompson Speedway and Waterford Speedbowl, facilities owned or managed by the Tennis Foundation of Connecticut or any successor organization, the William A. O'Neill Convocation Center, the Connecticut Exposition Center, Nature's Art, the Connecticut Convention Center, or, commencing on or after November 1, 2006, Dodd Stadium or the Arena at Harbor Yard, and (B) games of the New Britain Rock Cats, New Haven Ravens or the Waterbury Spirit, (6)] other than for events held at the stadium facility, as defined in section 32-651, paid by centers of service for elderly persons, as described in subdivision (d) of section 17b-425, [(7)] (6) to any production featuring live performances by actors or musicians presented at Gateway's Candlewood Playhouse, Ocean Beach Park or any nonprofit theater or playhouse in the state, provided such theater or playhouse possesses evidence confirming exemption from federal tax under Section 501 of the Internal Revenue Code, [(8)] (7) to any carnival or amusement ride, [(9)] (8) to any interscholastic athletic event held at the stadium facility, as defined in section 32-651, or [(10)] (9) if the admission charge would have been subject to tax under the provisions of section 12-542 of the general statutes, revision of 1958, revised to January 1, 1999. On and after July 1, 2000, the tax imposed under this section on any motion picture show shall be eight per cent of the admission charge and, on and after July 1, 2001, the tax imposed on any such motion picture show shall be six per cent of such charge.

Sec. 106. (NEW) (Effective July 1, 2011, and applicable to sales occurring on or after said date) (a) For purposes of this section:

(1) "Person" means and includes any individual, firm, copartnership, joint venture, association of persons however formed, social club, fraternal organization, corporation, limited liability company, estate, trust, fiduciary, receiver, trustee, syndicate or any group or combination acting as a unit;

(2) "Taxpayer" means any person as defined in subdivision (1) of this subsection who is subject to the tax imposed by this section; and

(3) "Cabaret or similar place" means any room in a hotel, restaurant, hall or other public place where music, dancing privileges or any other entertainment, except mechanical music alone or the music of a single performer alone, are afforded the patrons in connection with the serving or selling of alcoholic beverages, even though the charge made for admission, refreshment, service or merchandise is not increased by reason of the furnishing of such entertainment.

(b) A tax is hereby imposed equivalent to three per cent of all amounts charged for admissions, food and drink, service or merchandise at any cabaret or similar place furnishing music, dancing privileges or any other entertainment for profit during the time or times that such music, dancing privileges or any other entertainment is furnished. In such cases cabaret status begins at the earlier of (1) the time the music and dancing or other entertainment starts; or (2) the time any admission, cover, minimum, entertainment or similar charge is imposed. If any portion of an establishment is subject to the cabaret tax, the tax also applies to any other portion from which the entertainment can be viewed, or from which there is free access to the entertainment or dancing area. The tax imposed by this section is imposed upon the person making the charge for admission, food, drink, service or merchandise. Reimbursement for this tax shall be collected by such person from the purchaser. Such reimbursement, termed "tax", shall be paid by the purchaser to the person charging such amounts. Such tax, when added to the amounts charged, shall be a debt from the purchaser to the person making the charges and shall be recoverable at law. The amount of tax reimbursement, when so collected, shall be deemed to be a special fund in trust for the state of Connecticut.

(c) Each person subject to the tax imposed under this section shall file a return on or before the last day of each month setting forth the amount of tax due for the preceding month and such additional information as the commissioner may require. Each return shall be signed by the person required to file the return or such person's authorized agent, but need not be verified by oath. Any return required to be filed by a corporation shall be signed by an officer of such corporation or such officer's authorized agent. Payment of the tax shall accompany such return. If any person fails to pay the amount of tax reported to be due on the return within the time specified under the provisions of this section, there shall be imposed a penalty equal to ten per cent of such amount due and unpaid or fifty dollars, whichever is greater. The tax shall bear interest at the rate of one per cent per month or fraction thereof, from the due date.

(d) The taxes collected by the state under this subsection shall be disbursed by the state to the municipality where the transactions giving rise to the taxes occurred.

(e) The provisions of sections 12-544, 12-546, 12-547a to 12-554, inclusive, of the general statutes and sections 12-555a and 12-555b of the general statutes shall apply to the provisions of this section in the same manner and with the same force and effect as if the language of sections 12-544, 12-546, 12-547a to 12-554, inclusive, of the general statutes and sections 12-555a and 12-555b of the general statutes had been incorporated in full into this section and had expressly referred to the tax imposed under this section, except to the extent that any such provision is inconsistent with a provision of this section.

Sec. 107. Subsection (a) of section 12-700 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, 2011):

(a) There is hereby imposed on the Connecticut taxable income of each resident of this state a tax:

(1) At the rate of four and one-half per cent of such Connecticut taxable income for taxable years commencing on or after January 1, 1992, and prior to January 1, 1996.

(2) For taxable years commencing on or after January 1, 1996, but prior to January 1, 1997, in accordance with the following schedule:

(A) For any person who files a return under the federal income tax for such taxable year as an unmarried individual or as a married individual filing separately:

 

Connecticut Taxable Income

Rate of Tax

 

Not over $ 2,250

3. 0%

 

Over $ 2,250

$ 67. 50, plus 4. 5% of the

   

excess over $ 2,250

(B) For any person who files a return under the federal income tax for such taxable year as a head of household, as defined in Section 2(b) of the Internal Revenue Code:

 

Connecticut Taxable Income

Rate of Tax

 

Not over $ 3,500

3. 0%

 

Over $ 3,500

$ 105. 00, plus 4. 5% of the

   

excess over $ 3,500

(C) For any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing jointly or a person who files a return under the federal income tax as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code:

 

Connecticut Taxable Income

Rate of Tax

 

Not over $ 4,500

3. 0%

 

Over $ 4,500

$ 135. 00, plus 4. 5% of the

   

excess over $ 4,500

(D) For trusts or estates, the rate of tax shall be 4. 5% of their Connecticut taxable income.

(3) For taxable years commencing on or after January 1, 1997, but prior to January 1, 1998, in accordance with the following schedule:

(A) For any person who files a return under the federal income tax for such taxable year as an unmarried individual or as a married individual filing separately:

 

Connecticut Taxable Income

Rate of Tax

 

Not over $ 6,250

3. 0%

 

Over $ 6,250

$ 187. 50, plus 4. 5% of the

   

excess over $ 6,250

(B) For any person who files a return under the federal income tax for such taxable year as a head of household, as defined in Section 2(b) of the Internal Revenue Code:

 

Connecticut Taxable Income

Rate of Tax

 

Not over $ 10,000

3. 0%

 

Over $ 10,000

$ 300. 00, plus 4. 5% of the

   

excess over $ 10,000

(C) For any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing jointly or any person who files a return under the federal income tax for such taxable year as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code:

 

Connecticut Taxable Income

Rate of Tax

 

Not over $ 12,500

3. 0%

 

Over $ 12,500

$ 375. 00, plus 4. 5% of the

   

excess over $ 12,500

(D) For trusts or estates, the rate of tax shall be 4. 5% of their Connecticut taxable income.

(4) For taxable years commencing on or after January 1, 1998, but prior to January 1, 1999, in accordance with the following schedule:

(A) For any person who files a return under the federal income tax for such taxable year as an unmarried individual or as a married individual filing separately:

 

Connecticut Taxable Income

Rate of Tax

 

Not over $ 7,500

3. 0%

 

Over $ 7,500

$ 225. 00, plus 4. 5% of the

   

excess over $ 7,500

(B) For any person who files a return under the federal income tax for such taxable year as a head of household, as defined in Section 2(b) of the Internal Revenue Code:

 

Connecticut Taxable Income

Rate of Tax

 

Not over $ 12,000

3. 0%

 

Over $ 12,000

$ 360. 00, plus 4. 5% of the

   

excess over $ 12,000

(C) For any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing jointly or any person who files a return under the federal income tax for such taxable year as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code:

 

Connecticut Taxable Income

Rate of Tax

 

Not over $ 15,000

3. 0%

 

Over $ 15,000

$ 450. 00, plus 4. 5% of the

   

excess over $ 15,000

(D) For trusts or estates, the rate of tax shall be 4. 5% of their Connecticut taxable income.

(5) For taxable years commencing on or after January 1, 1999, but prior to January 1, 2003, in accordance with the following schedule:

(A) For any person who files a return under the federal income tax for such taxable year as an unmarried individual or as a married individual filing separately:

 

Connecticut Taxable Income

Rate of Tax

 

Not over $ 10,000

3. 0%

 

Over $ 10,000

$ 300. 00, plus 4. 5% of the

   

excess over $ 10,000

(B) For any person who files a return under the federal income tax for such taxable year as a head of household, as defined in Section 2(b) of the Internal Revenue Code:

 

Connecticut Taxable Income

Rate of Tax

 

Not over $ 16,000

3. 0%

 

Over $ 16,000

$ 480. 00, plus 4. 5% of the

   

excess over $ 16,000

(C) For any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing jointly or any person who files a return under the federal income tax for such taxable year as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code:

 

Connecticut Taxable Income

Rate of Tax

 

Not over $ 20,000

3. 0%

 

Over $ 20,000

$ 600. 00, plus 4. 5% of the

   

excess over $ 20,000

(D) For trusts or estates, the rate of tax shall be 4. 5% of their Connecticut taxable income.

(6) For taxable years commencing on or after January 1, 2003, but prior to January 1, 2009, in accordance with the following schedule:

(A) For any person who files a return under the federal income tax for such taxable year as an unmarried individual or as a married individual filing separately:

 

Connecticut Taxable Income

Rate of Tax

 

Not over $ 10,000

3. 0%

 

Over $ 10,000

$ 300. 00, plus 5. 0% of the

   

excess over $ 10,000

(B) For any person who files a return under the federal income tax for such taxable year as a head of household, as defined in Section 2(b) of the Internal Revenue Code:

 

Connecticut Taxable Income

Rate of Tax

 

Not over $ 16,000

3. 0%

 

Over $ 16,000

$ 480. 00, plus 5. 0% of the

   

excess over $ 16,000

(C) For any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing jointly or any person who files a return under the federal income tax for such taxable year as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code:

 

Connecticut Taxable Income

Rate of Tax

 

Not over $ 20,000

3. 0%

 

Over $ 20,000

$ 600. 00, plus 5. 0% of the

   

excess over $ 20,000

(D) For trusts or estates, the rate of tax shall be 5. 0% of the Connecticut taxable income.

(7) For taxable years commencing on or after January 1, 2009, but prior to January 1, 2011, in accordance with the following schedule:

(A) For any person who files a return under the federal income tax for such taxable year as an unmarried individual:

 

Connecticut Taxable Income

Rate of Tax

 

Not over $ 10,000

3. 0%

 

Over $ 10,000 but not

$ 300. 00, plus 5. 0% of the

 

over $ 500,000

excess over $ 10,000

 

Over $ 500,000

$ 24,800, plus 6. 5% of the

   

excess over $ 500,000

(B) For any person who files a return under the federal income tax for such taxable year as a head of household, as defined in Section 2(b) of the Internal Revenue Code:

 

Connecticut Taxable Income

Rate of Tax

 

Not over $ 16,000

3. 0%

 

Over $ 16,000 but not

$ 480. 00, plus 5. 0% of the

 

over $ 800,000

excess over $ 16,000

 

Over $ 800,000

$ 39,680, plus 6. 5% of the

   

excess over $ 800,000

(C) For any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing jointly or any person who files a return under the federal income tax for such taxable year as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code:

 

Connecticut Taxable Income

Rate of Tax

 

Not over $ 20,000

3. 0%

 

Over $ 20,000 but not

$ 600. 00, plus 5. 0% of the

 

over $ 1,000,000

excess over $ 20,000

 

Over $ 1,000,000

$ 49,600, plus 6. 5% of the

   

excess over $ 1,000,000

(D) For any person who files a return under the federal income tax for such taxable year as a married individual filing separately:

 

Connecticut Taxable Income

Rate of Tax

 

Not over $ 10,000

3. 0%

 

Over $ 10,000 but not

$ 300. 00, plus 5. 0% of the

 

over $ 500,000

excess over $ 10,000

 

Over $ 500,000

$ 24,800, plus 6. 5% of the

   

excess over $ 500,000

(E) For trusts or estates, the rate of tax shall be 6. 5% of the Connecticut taxable income.

(8) For taxable years commencing on or after January 1, 2011, in accordance with the following schedule:

(A) (i) For any person who files a return under the federal income tax for such taxable year as an unmarried individual:

 

Connecticut Taxable Income

Rate of Tax

 

Not over $10,000

3.0%

 

Over $10,000 but not

$300.00, plus 5.0% of the

 

over $50,000

excess over $10,000

 

Over $50,000 but not

$2,300, plus 5.5% of the

 

over $100,000

excess over $50,000

 

Over $100,000 but not

$5,050, plus 6.0% of the

 

over $200,000

excess over $100,000

 

Over $200,000 but not

$11,050, plus 6.5% of the

 

over $250,000

excess over $200,000

 

Over $250,000

$14,300, plus 6.70% of the

   

excess over $250,000

(ii) Notwithstanding the provisions of subparagraph (A)(i) of this subdivision, for each taxpayer whose Connecticut adjusted gross income exceeds fifty-six thousand five hundred dollars, the amount of the taxpayer's Connecticut taxable income to which the three-per-cent tax rate applies shall be reduced by one thousand dollars for each five thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the three-per-cent tax rate does not apply shall be an amount to which the five-per-cent tax rate shall apply.

(iii) Each taxpayer whose Connecticut adjusted gross income exceeds two hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (A)(i) and (A)(ii) of this subdivision, an amount equal to seventy-five dollars for each five thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds two hundred thousand dollars, up to a maximum payment of two thousand two hundred fifty dollars.

(B) (i) For any person who files a return under the federal income tax for such taxable year as a head of household, as defined in Section 2(b) of the Internal Revenue Code:

 

Connecticut Taxable Income

Rate of Tax

 

Not over $16,000

3.0%

 

Over $16,000 but not

$480.00, plus 5.0% of the

 

over $80,000

excess over $16,000

 

Over $80,000 but not

$3,680, plus 5.5% of the

 

over $160,000

excess over $80,000

 

Over $160,000 but not

$8,080, plus 6.0% of the

 

over $320,000

excess over $160,000

 

Over $320,000 but not

$17,680, plus 6.5% of the

 

over $400,000

excess over $320,000

 

Over $400,000

$22,880, plus 6.70% of the

   

excess over $400,000

(ii) Notwithstanding the provisions of subparagraph (B)(i) of this subdivision, for each taxpayer whose Connecticut adjusted gross income exceeds seventy-eight thousand five hundred dollars, the amount of the taxpayer's Connecticut taxable income to which the three-per-cent tax rate applies shall be reduced by one thousand six hundred dollars for each four thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the three-per-cent tax rate does not apply shall be an amount to which the five-per-cent tax rate shall apply.

(iii) Each taxpayer whose Connecticut adjusted gross income exceeds three hundred twenty thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (B)(i) and (B)(ii) of this subdivision, an amount equal to one hundred twenty dollars for each eight thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds three hundred twenty thousand dollars, provided, up to a maximum payment of three thousand six hundred dollars.

(C) (i) For any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing jointly or any person who files a return under the federal income tax for such taxable year as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code:

 

Connecticut Taxable Income

Rate of Tax

 

Not over $20,000

3.0%

 

Over $20,000 but not

$600.00, plus 5.0% of the

 

over $100,000

excess over $20,000

 

Over $100,000 but not

$4,600, plus 5.5% of the

 

over $200,000

excess over $100,000

 

Over $200,000 but not

$10,100, plus 6.0% of the

 

over $400,000

excess over $200,000

 

Over $400,000 but not

$22,100, plus 6.5% of the

 

over $500,000

excess over $400,000

 

Over $500,000

$28,600, plus 6.70% of the

   

excess over $500,000

(ii) Notwithstanding the provisions of subparagraph (C)(i) of this subdivision, for each taxpayer whose Connecticut adjusted gross income exceeds one hundred thousand five hundred dollars, the amount of the taxpayer's Connecticut taxable income to which the three-per-cent tax rate applies shall be reduced by two thousand dollars for each five thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the three-per-cent tax rate does not apply shall be an amount to which the five-per-cent tax rate shall apply.

(iii) Each taxpayer whose Connecticut adjusted gross income exceeds four hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (C)(i) and (C)(ii) of this subdivision, an amount equal to one hundred fifty dollars for each ten thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds four hundred thousand dollars, up to a maximum payment of four thousand five hundred dollars.

(D) (i) For any person who files a return under the federal income tax for such taxable year as a married individual filing separately:

 

Connecticut Taxable Income

Rate of Tax

 

Not over $10,000

3.0%

 

Over $10,000 but not

$300.00, plus 5.0% of the

 

over $50,000

excess over $10,000

 

Over $50,000 but not

$2,300, plus 5.5% of the

 

over $100,000

excess over $50,000

 

Over $100,000 but not

$5,050, plus 6.0% of the

 

over $200,000

excess over $100,000

 

Over $200,000 but not

$11,050, plus 6.5% of the

 

over $250,000

excess over $200,000

 

Over $250,000

$14,300, plus 6.70% of the

   

excess over $250,000

(ii) Notwithstanding the provisions of subparagraph (D)(i) of this subdivision, for each taxpayer whose Connecticut adjusted gross income exceeds fifty thousand two hundred fifty dollars, the amount of the taxpayer's Connecticut taxable income to which the three-per-cent tax rate applies shall be reduced by one thousand dollars for each two thousand five hundred dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the three-per-cent tax rate does not apply shall be an amount to which the five-per-cent tax rate shall apply.

(iii) Each taxpayer whose Connecticut adjusted gross income exceeds two hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (D)(i) and (D)(ii) of this subdivision, an amount equal to seventy-five dollars for each five thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds two hundred thousand dollars, up to a maximum payment of two thousand two hundred fifty dollars.

(E) For trusts or estates, the rate of tax shall be 6.70% of the Connecticut taxable income.

[(8)] (9) The provisions of this subsection shall apply to resident trusts and estates and, wherever reference is made in this subsection to residents of this state, such reference shall be construed to include resident trusts and estates, provided any reference to a resident's Connecticut adjusted gross income derived from sources without this state or to a resident's Connecticut adjusted gross income shall be construed, in the case of a resident trust or estate, to mean the resident trust or estate's Connecticut taxable income derived from sources without this state and the resident trust or estate's Connecticut taxable income, respectively.

Sec. 108. (Effective from passage) The Commissioner of Revenue Services shall adjust the withholding tables issued for purposes of administering the income tax imposed under chapter 229 of the general statutes, to take account of any changes in such tax made by section 107 of this act, and, as soon as practicable, shall issue new withholding tables applicable to the taxable year commencing during 2011.

Sec. 109. (Effective from passage) Notwithstanding the provisions of section 12-722 of the general statutes, any taxpayer required to make an estimated payment in September, 2011, for the tax due under chapter 229 of the general statutes, shall make such payment in an amount which is adjusted for any change in the rate applicable to the current taxable year, as provided in section 12-700 of the general statutes, as amended by this act.

Sec. 110. (NEW) (Effective from passage and applicable to taxable years commencing on or after January 1, 2011) (a) Any resident of this state, as defined in subdivision (1) of subsection (a) of section 12-701 of the general statutes, who is subject to the tax imposed under chapter 229 of the general statutes for any taxable year shall be allowed a credit against the tax otherwise due under such chapter in an amount equal to thirty per cent of the earned income credit claimed and allowed for the same taxable year under Section 32 of the Internal Revenue Code, as defined in subsection (a) of section 12-701 of the general statutes.

(b) If the amount of the credit allowed pursuant to this section exceeds the taxpayer's liability for the tax imposed under said chapter 229, the Commissioner of Revenue Services shall treat such excess as an overpayment and, except as provided under section 12-739 or 12-742 of the general statutes, shall refund the amount of such excess, without interest, to the taxpayer.

(c) If a married individual who is otherwise eligible for the credit allowed hereunder has filed a joint federal income tax return for the taxable year, but is required to file a separate return under said chapter 229 of the general statutes for such taxable year, the credit for which such individual is eligible under this section shall be an amount equal to thirty per cent of the earned income credit claimed and allowed for such taxable year under said Section 32 of the Internal Revenue Code multiplied by a fraction, the numerator of which is such individual's federal adjusted gross income, as reported on such individual's separate return under said chapter 229, and the denominator of which is the federal adjusted gross income, as reported on the joint federal income tax return.

(d) To the extent permitted under federal law, any state or federal earned income tax credit shall not be counted as income when received by an individual who is an applicant for, or recipient of, benefits or services under any state or federal program that provides such benefits or services based on need, nor shall any such earned income tax credit be counted as resources, for the purpose of determining the individual's or any other individual's eligibility for such benefits or services, or the amount of such benefits or services.

Sec. 111. Subsections (b) and (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, 2011):

(b) The credit allowed under this section shall not exceed two hundred fifteen dollars for the taxable year commencing on or after January 1, 1997, and prior to January 1, 1998; for taxable years commencing on or after January 1, 1998, but prior to January 1, 1999, three hundred fifty dollars; for taxable years commencing on or after January 1, 1999, but prior to January 1, 2000, four hundred twenty-five dollars; for taxable years commencing on or after January 1, 2000, but prior to January 1, 2003, five hundred dollars; for taxable years commencing on or after January 1, 2003, three hundred fifty dollars; for taxable years commencing on or after January 1, 2005, but prior to January 1, 2006, three hundred fifty dollars; [and] for taxable years commencing on or after January 1, 2006, but prior to January 1, 2011, five hundred dollars; and for taxable years commencing on or after January 1, 2011, three hundred dollars. In the case of any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing a joint return, the credit allowed, in the aggregate, shall not exceed such amounts for each such taxable year.

(c) (1) (A) For taxable years commencing prior to January 1, 2000, 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 fifty-two thousand five hundred dollars, the amount of the credit that exceeds one hundred dollars shall be reduced by ten per cent for each ten thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount.

(B) For taxable years commencing on or after January 1, 2000, but prior to January 1, 2001, 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 fifty-three thousand five hundred dollars, the amount of the credit that exceeds one hundred dollars shall be reduced by ten per cent for each ten thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount.

(C) For taxable years commencing on or after January 1, 2001, but prior to January 1, 2004, 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 fifty-four thousand five hundred dollars, the amount of the credit shall be reduced by ten per cent for each ten thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount.

(D) For taxable years commencing on or after January 1, 2004, but prior to January 1, 2007, 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 fifty-five thousand dollars, the amount of the credit shall be reduced by ten per cent for each ten thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount.

(E) For taxable years commencing on or after January 1, 2007, but prior to January 1, 2008, 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 fifty-five thousand five hundred dollars, the amount of the credit shall be reduced by ten per cent for each ten thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount.

(F) For taxable years commencing on or after January 1, 2008, but prior to January 1, [2012] 2011, 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 fifty-six thousand five hundred dollars, the amount of the credit shall be reduced by ten per cent for each ten thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount.

(G) For taxable years commencing on or after January 1, [2012] 2011, but prior to January 1, 2013, 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 [fifty-eight] fifty-six thousand five hundred dollars, the amount of the credit shall be reduced by [ten] fifteen per cent for each ten thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount.

(H) For taxable years commencing on or after January 1, 2013, but prior to January 1, 2014, 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 thousand five hundred dollars, the amount of the credit shall be reduced by [ten] fifteen per cent for each ten thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount.

(I) For taxable years commencing on or after January 1, 2014, but prior to January 1, 2015, 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 [ten] 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, 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 [ten] fifteen per cent for each ten thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount.

(2) In the case of any such taxpayer who files under the federal income tax for such taxable year as a married individual filing separately whose Connecticut adjusted gross income exceeds fifty thousand two hundred fifty dollars, the amount of the credit shall be reduced by [ten] fifteen per cent for each five thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount.

(3) In the case of a taxpayer who files under the federal income tax for such taxable year as a head of household whose Connecticut adjusted gross income exceeds seventy-eight thousand five hundred dollars, the amount of the credit shall be reduced by [ten] fifteen per cent for each ten thousand dollars or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount.

(4) In the case of a taxpayer who files under federal income tax for such taxable year as married individuals filing jointly whose Connecticut adjusted gross income exceeds one hundred thousand five hundred dollars, the amount of the credit shall be reduced by [ten] fifteen per cent for each ten thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount.

Sec. 112. Subsection (a) of section 14-12 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):

(a) No motor vehicle shall be operated or towed on any highway, except as otherwise expressly provided, unless it is registered with the commissioner, provided any motor vehicle may be towed for repairs or necessary work if it bears the markers of a licensed and registered dealer, manufacturer or repairer and provided any motor vehicle which is validly registered in another state may, for a period of sixty days following establishment by the owner of residence in this state, be operated on any highway without first being registered with the commissioner. Except as otherwise provided in this subsection, (1) a person commits an infraction if [he] such person registers a motor vehicle he or she does not own or if [he] such person operates, or allows the operation of, an unregistered motor vehicle on a public highway, or (2) a resident of this state who operates a motor vehicle he or she owns with marker plates issued by another state shall be fined [not less than one hundred fifty dollars nor more than three hundred] one thousand dollars. If the owner of a motor vehicle previously registered on an annual or biennial basis, the registration of which expired not more than thirty days previously, operates or allows the operation of such a motor vehicle, [he] such owner shall be fined the amount designated for the infraction of failure to renew a registration, but [his] the right to retain his or her operator's license shall not be affected. No operator other than the owner shall be subject to penalty for the operation of such a previously registered motor vehicle. As used in this subsection, the term "unregistered motor vehicle" includes any vehicle that is not eligible for registration by the commissioner due to the absence of necessary equipment or other characteristics of the vehicle that make it unsuitable for highway operation, unless the operation of such vehicle is expressly permitted by another provision of this chapter or chapter 248.

Sec. 113. Subsection (b) of section 51-56a of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):

(b) The state shall remit to the municipalities in which the violations occurred all amounts received in respect to the violation of subdivision (2) of subsection (a) of section 14-12, as amended by this act, sections 14-251, 14-252, 14-253a and 14-305 to 14-308, inclusive, or any regulation adopted thereunder or ordinance enacted in accordance therewith. Each clerk of the Superior Court or the Chief Court Administrator, or any other official of the Superior Court designated by the Chief Court Administrator, shall, on or before the thirtieth day of January, April, July and October in each year, certify to the Comptroller the amount due for the previous quarter under this subsection to each municipality served by the office of the clerk or official, provided prior to the institution of court proceedings, a city, town or borough shall have the authority to collect and retain all proceeds from parking violations committed within the jurisdiction of such city, town or borough.

Sec. 114. (Effective July 1, 2011) Notwithstanding the provisions of subsection (a) of section 14-12 of the general statutes, as amended by this act, and subsection (b) of section 51-56a of the general statutes, as amended by this act, no person shall be liable for the fine prescribed pursuant to subdivision (2) of subsection (a) of section 14-12 of the general statutes, as amended by this act, prior to January 1, 2012. When a resident of this state registers in this state a motor vehicle with marker plates issued by another state, taxes owing, if any, shall be due upon such registration, but no fine, interest or other penalty shall apply prior to January 1, 2012.

Sec. 115. Subsection (g) of section 13b-59 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):

(g) "Motor vehicle related fines, penalties or other charges" means all fines, penalties or other charges required by, or levied pursuant to subsection (a) of section 14-12, as amended by this act, except for subdivision (2) of said subsection (a), sections 14-12s, as amended by this act, 14-13, 14-16, 14-17, 14-18, 14-26, 14-27 and 14-29, subsection (d) of section 14-35 and sections 14-36, 14-39, 14-43, 14-45, 14-64, 14-80, 14-81, 14-97, 14-98, 14-99, 14-101, 14-102, 14-103, 14-104, 14-105, 14-106, 14-110, 14-111, 14-112, 14-137a, 14-140, 14-145, 14-146, 14-147, 14-148, 14-149, 14-150, 14-151, 14-152, 14-161, subsection (f) of section 14-164i, 14-196, 14-197, 14-198, 14-213, 14-214, 14-215, 14-216, 14-217, 14-218a, 14-219, 14-220, 14-221, 14-222, 14-223, 14-224, 14-225, 14-226, 14-228, 14-230, 14-231, 14-232, 14-233, 14-234, 14-235, 14-236, 14-237, 14-238, 14-239, 14-240, 14-241, 14-242, 14-243, 14-244, 14-245, 14-246a, 14-247, 14-249, 14-250, 14-257, 14-260, 14-261, 14-262, 14-264, 14-267a, 14-269, subsection (g) of section 14-270, sections 14-271, 14-273, 14-274, 14-275, 14-276, 14-277, 14-279, 14-280, 14-281, 14-282, 14-283, 14-285, 14-286, 14-295, 14-296, 14-300, 14-314, 14-329, 14-331, 14-342, 14-386, 14-386a, 14-387, 15-7, 15-8, 15-9, 15-16, 15-25 and 15-33;

Sec. 116. Subsections (a) to (g), inclusive, of section 13b-76 of the general statutes are repealed and the following is substituted in lieu thereof (Effective July 1, 2011):

(a) Bonds and bond anticipation notes issued pursuant to sections 13b-74 to 13b-77, inclusive, as amended by this act, are hereby determined to be issued for valid public purposes in exercise of essential governmental functions. Such bonds and bond anticipation notes shall be special obligations of the state and shall not be payable from or charged upon any funds other than the pledged revenues or other receipts, funds or moneys pledged therefor as provided in sections 3-21a, 3-27a, 3-27f, 12-458 and 12-458d, subsection (c) of section 13a-80a, sections 13a-175p to 13a-175u, inclusive, subsection (f) of section 13b-42, sections 13b-59, as amended by this act, 13b-61, 13b-69, 13b-71, 13b-74 to 13b-77, inclusive, as amended by this act, and 13b-80, subsection (a) of section 13b-97, subsection (a) of section 14-12, as amended by this act, except for subdivision (2) of said subsection (a), sections 14-15, 14-16a and 14-21c, subsection (a) of section 14-25a, section 14-28, subsection (b) of section 14-35, subsection (b) of section 14-41, as amended by this act, section 14-41a, subsection (a) of section 14-44, sections 14-47, as amended by this act, 14-48b, 14-49, as amended by this act, and 14-50, subsection (a) of section 14-50a, as amended by this act, sections 14-52 and 14-58, subsection (c) of section 14-66, subsection (e) of section 14-67, sections 14-67a, 14-67d, as amended by this act, 14-67l and 14-69, subsection (e) of section 14-73, subsection (c) of section 14-96q, sections 14-103a and 14-160, subsection (a) of section 14-164a, subsection (a) of section 14-192, sections 14-319, 14-320 and 14-381, subsection (b) of section 14-382 and sections 15-14 and 16-299, nor shall the state or any political subdivision thereof be subject to any liability thereon, except to the extent of such pledged revenues or other receipts, funds or moneys pledged therefor as provided in said sections. As part of the contract of the state with the owners of said bonds and bond anticipation notes, all amounts necessary for punctual payment of the debt service requirements with respect to such bonds and bond anticipation notes shall be deemed to be appropriated, but only from the sources pledged pursuant to said sections, upon the authorization of issuance of such bonds and bond anticipation notes by the State Bond Commission, or the filing of a certificate of determination by the Treasurer in accordance with subsection (c) of this section, and the Treasurer shall pay such principal and interest as the same shall accrue, but only from such sources. The issuance of bonds or bond anticipation notes issued under sections 13b-74 to 13b-77, inclusive, as amended by this act, shall not directly or indirectly or contingently obligate the state or any political subdivision thereof to levy or to pledge any form of taxation whatever therefor, except for taxes included in the pledged revenues, or to make any additional appropriation for their payment. Such bonds and bond anticipation notes shall not constitute a charge, lien or encumbrance, legal or equitable, upon any property of the state or of any political subdivision thereof other than the pledged revenues or other receipts, funds or moneys pledged therefor as provided in sections 3-21a, 3-27a, 3-27f, 12-458 and 12-458d, subsection (c) of section 13a-80a, sections 13a-175p to 13a-175u, inclusive, subsection (f) of section 13b-42, sections 13b-59, as amended by this act, 13b-61, 13b-69, 13b-71, 13b-74 to 13b-77, inclusive, as amended by this act, and 13b-80, subsection (a) of section 13b-97, subsection (a) of section 14-12, as amended by this act, except for subdivision (2) of said subsection (a), sections 14-15, 14-16a and 14-21c, subsection (a) of section 14-25a, section 14-28, subsection (b) of section 14-35, subsection (b) of section 14-41, as amended by this act, section 14-41a, subsection (a) of section 14-44, sections 14-47, as amended by this act, 14-48b, 14-49, as amended by this act, and 14-50, subsection (a) of section 14-50a, as amended by this act, sections 14-52 and 14-58, subsection (c) of section 14-66, subsection (e) of section 14-67, sections 14-67a, 14-67d, as amended by this act, 14-67l and 14-69, subsection (e) of section 14-73, subsection (c) of section 14-96q, sections 14-103a and 14-160, subsection (a) of section 14-164a, subsection (a) of section 14-192, sections 14-319, 14-320 and 14-381, subsection (b) of section 14-382 and section 15-14, and the substance of such limitation shall be plainly stated on the face of each such bond and bond anticipation note. Bonds and bond anticipation notes issued pursuant to sections 13b-74 to 13b-77, inclusive, as amended by this act, shall not be subject to any statutory limitation on the indebtedness of the state, and, when issued, shall not be included in computing the aggregate indebtedness of the state in respect to and to the extent of any such limitation.

(b) Bonds issued pursuant to sections 13b-74 to 13b-77, inclusive, as amended by this act, may be executed and delivered at such time or times and shall be dated, bear interest at such rate or rates, including variable rates to be determined in such manner as set forth in the proceedings authorizing the issuance of the bonds, provide for payment of interest on such dates, whether before or at maturity, be issued at, above or below par, mature at such time or times not exceeding thirty years from their date, have such rank or priority, be payable in such medium of payment, be issued in such form, including without limitation registered or book-entry form, carry such registration and transfer privileges and be made subject to purchase or redemption before maturity at such price or prices and under such terms and conditions, including the condition that such bonds be subject to purchase or redemption on the demand of the owner thereof, all as may be provided by the State Bond Commission. The State Bond Commission shall determine the form of the bonds, the manner of execution of the bonds, the denomination or denominations of the bonds and the manner of payment of principal and interest. Prior to the preparation of definitive bonds, the State Bond Commission may, under like restrictions, authorize the issuance of interim receipts or temporary bonds, exchangeable for definitive bonds when such bonds have been executed and are available for delivery. If any of the officers whose signatures appear on the bonds cease to be officers before the delivery of any such bonds, such signatures shall, nevertheless, be valid and sufficient for all purposes, the same as if such officers had remained in office until delivery. Nothing herein shall prevent any series of bonds issued under sections 3-21a, 3-27a, 3-27f, 12-458 and 12-458d, subsection (c) of section 13a-80a, sections 13a-175p to 13a-175u, inclusive, subsection (f) of section 13b-42, sections 13b-59, as amended by this act, 13b-61, 13b-69, 13b-71, 13b-74 to 13b-77, inclusive, as amended by this act, and 13b-80, subsection (a) of section 13b-97, subsection (a) of section 14-12, as amended by this act, except for subdivision (2) of said subsection (a), sections 14-15, 14-16a and 14-21c, subsection (a) of section 14-25a, section 14-28, subsection (b) of section 14-35, subsection (b) of section 14-41, as amended by this act, section 14-41a, subsection (a) of section 14-44, sections 14-47, as amended by this act, 14-48b, 14-49, as amended by this act, and 14-50, subsection (a) of section 14-50a, as amended by this act, sections 14-52 and 14-58, subsection (c) of section 14-66, subsection (e) of section 14-67, sections 14-67a, 14-67d, as amended by this act, 14-67l and 14-69, subsection (e) of section 14-73, subsection (c) of section 14-96q, sections 14-103a and 14-160, subsection (a) of section 14-164a, subsection (a) of section 14-192, sections 14-319, 14-320 and 14-381, subsection (b) of section 14-382 and sections 15-14 and 16-299 from being issued in coupon form, in which case references to the bonds herein also shall refer to the coupons attached thereto where appropriate, and references to owners of bonds shall include holders of such bonds where appropriate.

(c) Any bonds issued pursuant to sections 13b-74 to 13b-77, inclusive, as amended by this act, may be sold at public sale on sealed proposals or by negotiation in such manner, at such price or prices, at such time or times and on such other terms and conditions of such bonds and the issuance and sale thereof as the State Bond Commission may determine to be in the best interests of the state, or the State Bond Commission may delegate to the Treasurer all or any part of the foregoing powers in which event the Treasurer shall exercise such powers unless the State Bond Commission, by adoption of a resolution prior to the exercise of such powers by the Treasurer shall elect to reassume the same. Such powers shall be exercised from time to time in such manner as the Treasurer shall determine to be in the best interests of the state and he shall file a certificate of determination setting forth the details thereof with the secretary of the State Bond Commission on or before the date of delivery of such bonds, the details of which were determined by him in accordance with such delegation.

(d) The debt service requirements with respect to any bonds and bond anticipation notes issued pursuant to sections 13b-74 to 13b-77, inclusive, as amended by this act, shall be secured by (1) a first call upon the pledged revenues as they are received by the state and credited to the Special Transportation Fund established under section 13b-68, and (2) a lien upon any and all amounts held to the credit of said Special Transportation Fund from time to time, provided said lien shall not extend to amounts held to the credit of such Special Transportation Fund which represent (A) amounts borrowed by the Treasurer in anticipation of state revenues pursuant to section 3-16, or (B) transportation-related federal revenues of the state. Any obligation of the state secured by said lien to pay the unrefunded principal of bond anticipation notes, including for this purpose any obligation of the state under a reimbursement agreement entered into in connection with a credit facility providing for payment of the unrefunded principal of bond anticipation notes, shall be subordinate to any obligation of the state secured by said lien to pay (i) the debt service requirements with respect to bonds, or (ii) any debt service requirements with respect to bond anticipation notes other than debt service requirements relating to unrefunded principal of bond anticipation notes or to obligations under a credit facility for the payment of such unrefunded principal. The debt service requirements with respect to bonds and bond anticipation notes also may be secured by a pledge of reserves, sinking funds and any other funds and accounts, including proceeds from investment of any of the foregoing, established pursuant to sections 3-21a, 3-27a, 3-27f, 12-458 and 12-458d, subsection (c) of section 13a-80a, sections 13a-175p to 13a-175u, inclusive, subsection (f) of section 13b-42, sections 13b-59, as amended by this act, 13b-61, 13b-69, 13b-71, 13b-74 to 13b-77, inclusive, as amended by this act, and 13b-80, subsection (a) of section 13b-97, subsection (a) of section 14-12, as amended by this act, except for subdivision (2) of said subsection (a), sections 14-15, 14-16a and 14-21c, subsection (a) of section 14-25a, section 14-28, subsection (b) of section 14-35, subsection (b) of section 14-41, as amended by this act, section 14-41a, subsection (a) of section 14-44, sections 14-47, as amended by this act, 14-48b, 14-49, as amended by this act, and 14-50, subsection (a) of section 14-50a, as amended by this act, sections 14-52 and 14-58, subsection (c) of section 14-66, subsection (e) of section 14-67, sections 14-67a, 14-67d, as amended by this act, 14-67l and 14-69, subsection (e) of section 14-73, subsection (c) of section 14-96q, sections 14-103a and 14-160, subsection (a) of section 14-164a, subsection (a) of section 14-192, sections 14-319, 14-320 and 14-381, subsection (b) of section 14-382 and sections 15-14 and 16-299 or the proceedings authorizing the issuance of such bonds, and by moneys paid under a credit facility, including, but not limited to, a letter of credit or policy of bond insurance, issued by a financial institution pursuant to an agreement authorized by such proceedings.

(e) The proceedings under which bonds are authorized to be issued may, subject to the provisions of the general statutes, contain any or all of the following: (1) Provisions respecting custody of the proceeds from the sale of the bonds and any bond anticipation notes, including any requirements that such proceeds be held separate from or not be commingled with other funds of the state; (2) provisions for the investment and reinvestment of bond proceeds until used to pay transportation costs and for the disposition of any excess bond proceeds or investment earnings thereon; (3) provisions for the execution of reimbursement agreements or similar agreements in connection with credit facilities, including, but not limited to, letters of credit or policies of bond insurance, remarketing agreements and agreements for the purpose of moderating interest rate fluctuations, and of such other agreements entered into pursuant to section 3-20a; (4) provisions for the collection, custody, investment, reinvestment and use of the pledged revenues or other receipts, funds or moneys pledged therefor as provided in sections 3-21a, 3-27a, 3-27f, 12-458 and 12-458d, subsection (c) of section 13a-80a, sections 13a-175p to 13a-175u, inclusive, subsection (f) of section 13b-42, sections 13b-59, as amended by this act, 13b-61, 13b-69, 13b-71, 13b-74 to 13b-77, inclusive, as amended by this act, and 13b-80, subsection (a) of section 13b-97, subsection (a) of section 14-12, as amended by this act, except for subdivision (2) of said subsection (a), sections 14-15, 14-16a and 14-21c, subsection (a) of section 14-25a, section 14-28, subsection (b) of section 14-35, subsection (b) of section 14-41, as amended by this act, section 14-41a, subsection (a) of section 14-44, sections 14-47, as amended by this act, 14-48b, 14-49, as amended by this act, and 14-50, subsection (a) of section 14-50a, as amended by this act, sections 14-52 and 14-58, subsection (c) of section 14-66, subsection (e) of section 14-67, sections 14-67a, 14-67d, as amended by this act, 14-67l and 14-69, subsection (e) of section 14-73, subsection (c) of section 14-96q, sections 14-103a and 14-160, subsection (a) of section 14-164a, subsection (a) of section 14-192, sections 14-319, 14-320 and 14-381, subsection (b) of section 14-382 and sections 15-14 and 16-299; (5) provisions regarding the establishment and maintenance of reserves, sinking funds and any other funds and accounts as shall be approved by the State Bond Commission in such amounts as may be established by the State Bond Commission, and the regulation and disposition thereof, including requirements that any such funds and accounts be held separate from or not be commingled with other funds of the state; (6) covenants for the establishment of pledged revenue coverage requirements for the bonds and bond anticipation notes, provided that no such covenant shall obligate the state to provide coverage in any year with respect to any bonds or bond anticipation notes in excess of four times the aggregate debt service on bonds and bond anticipation notes, as described in subparagraph (A) of subdivision (3) of section 13b-75, during such year; (7) covenants for the establishment of maintenance requirements with respect to state transportation facilities and properties; (8) provisions for the issuance of additional bonds on a parity with bonds theretofore issued, including establishment of coverage requirements with respect thereto as herein provided; (9) provisions regarding the rights and remedies available in case of a default to the bondowners, noteowners or any trustee under any contract, loan agreement, document, instrument or trust indenture, including the right to appoint a trustee to represent their interests upon occurrence of an event of default, as defined in said proceedings, provided that if any bonds or bond anticipation notes shall be secured by a trust indenture, the respective owners of such bonds or notes shall have no authority except as set forth in such trust indenture to appoint a separate trustee to represent them; and (10) provisions or covenants of like or different character from the foregoing which are consistent with sections 3-21a, 3-27a, 3-27f, 12-458 and 12-458d, subsection (c) of section 13a-80a, sections 13a-175p to 13a-175u, inclusive, subsection (f) of section 13b-42, sections 13b-59, as amended by this act, 13b-61, 13b-69, 13b-71, 13b-74 to 13b-77, inclusive, as amended by this act, and 13b-80, subsection (a) of section 13b-97, subsection (a) of section 14-12, as amended by this act, except for subdivision (2) of said subsection (a), sections 14-15, 14-16a and 14-21c, subsection (a) of section 14-25a, section 14-28, subsection (b) of section 14-35, subsection (b) of section 14-41, as amended by this act, section 14-41a, subsection (a) of section 14-44, sections 14-47, as amended by this act, 14-48b, 14-49, as amended by this act, and 14-50, subsection (a) of section 14-50a, as amended by this act, sections 14-52 and 14-58, subsection (c) of section 14-66, subsection (e) of section 14-67, sections 14-67a, 14-67d, as amended by this act, 14-67l and 14-69, subsection (e) of section 14-73, subsection (c) of section 14-96q, sections 14-103a and 14-160, subsection (a) of section 14-164a, subsection (a) of section 14-192, sections 14-319, 14-320 and 14-381, subsection (b) of section 14-382 and sections 15-14 and 16-299 and which the State Bond Commission determines in such proceedings are necessary, convenient or desirable in order to better secure the bonds or bond anticipation notes, or will tend to make the bonds or bond anticipation notes more marketable, and which are in the best interests of the state. Any provision which may be included in proceedings authorizing the issuance of bonds hereunder may be included in an indenture of trust duly approved in accordance with subsection (g) of this section which secures the bonds and any notes issued in anticipation thereof, and in such case the provisions of such indenture shall be deemed to be a part of such proceedings as though they were expressly included therein.

(f) Any pledge made by the state shall be valid and binding from the time when the pledge is made, and any revenues or other receipts, funds or moneys so pledged and thereafter received by the state shall be subject immediately to the lien of such pledge without any physical delivery thereof or further act. The lien of any such pledge shall be valid and binding as against all parties having claims of any kind in tort, contract, or otherwise against the state, irrespective of whether such parties have notice thereof. Neither the resolution nor any other instrument by which a pledge is created need be recorded.

(g) In the discretion of the State Bond Commission, bonds issued pursuant to sections 13b-74 to 13b-77, inclusive, as amended by this act, including for this purpose any bond anticipation notes, may be secured by a trust indenture by and between the state and a corporate trustee, which may be any trust company or bank having the powers of a trust company within or without the state. Such trust indenture may contain such provisions for protecting and enforcing the rights and remedies of the bondowners and noteowners as may be reasonable and proper and not in violation of law, including covenants setting forth the duties of the state in relation to the exercise of its powers pursuant to sections 3-21a, 3-27a, 3-27f, 12-458 and 12-458d, subsection (c) of section 13a-80a, sections 13a-175p to 13a-175u, inclusive, subsection (f) of section 13b-42, sections 13b-59, as amended by this act, 13b-61, 13b-69, 13b-71, 13b-74 to 13b-77, inclusive, as amended by this act, and 13b-80, subsection (a) of section 13b-97, subsection (a) of section 14-12, as amended by this act, except for subdivision (2) of said subsection (a), sections 14-15, 14-16a and 14-21c, subsection (a) of section 14-25a, section 14-28, subsection (b) of section 14-35, subsection (b) of section 14-41, as amended by this act, section 14-41a, subsection (a) of section 14-44, sections 14-47, as amended by this act, 14-48b, 14-49, as amended by this act, and 14-50, subsection (a) of section 14-50a, as amended by this act, sections 14-52 and 14-58, subsection (c) of section 14-66, subsection (e) of section 14-67, sections 14-67a, 14-67d, as amended by this act, 14-67l and 14-69, subsection (e) of section 14-73, subsection (c) of section 14-96q, sections 14-103a and 14-160, subsection (a) of section 14-164a, subsection (a) of section 14-192, sections 14-319, 14-320 and 14-381, subsection (b) of section 14-382 and sections 15-14 and 16-299 and the custody, safeguarding and application of all moneys. The state may provide by such trust indenture for the payment of the pledged revenues or other receipts, funds or moneys to the trustee under such trust indenture or to any other depository, and for the method of disbursement thereof, with such safeguards and restrictions as it may determine. All expenses incurred in carrying out such trust indenture may be treated as transportation costs, as defined in section 13b-75.

Sec. 117. Subsection (c) of section 13b-77 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):

(c) The state covenants with the purchasers and all subsequent owners and transferees of bonds and bond anticipation notes issued by the state pursuant to sections 13b-74 to 13b-77, inclusive, as amended by this act, in consideration of the acceptance of the payment for the bonds and bond anticipation notes, until such bonds and bond anticipation notes, together with the interest thereon, with interest on any unpaid installment of interest and all costs and expenses in connection with any action or proceeding on behalf of such owners, are fully met and discharged, or unless expressly permitted or otherwise authorized by the terms of each contract and agreement made or entered into by or on behalf of the state with or for the benefit of such owners, that the state will impose, charge, raise, levy, collect and apply the pledged revenues and other receipts, funds or moneys pledged for the payment of debt service requirements as provided in sections 13b-74 to 13b-77, inclusive, as amended by this act, in such amounts as may be necessary to pay such debt service requirements in each year in which bonds or bond anticipation notes are outstanding and further, that the state (1) will not limit or alter the duties imposed on the Treasurer and other officers of the state by sections 3-21a, 3-27a, 3-27f, 12-458 and 12-458d, subsection (c) of section 13a-80a, sections 13a-175p to 13a-175u, inclusive, subsection (f) of section 13b-42, sections 13b-59, as amended by this act, 13b-61, 13b-69, 13b-71, 13b-74 to 13b-77, inclusive, as amended by this act, and 13b-80, subsection (a) of section 13b-97, subsection (a) of section 14-12, as amended by this act, except for subdivision (2) of said subsection (a), sections 14-15, 14-16a and 14-21c, subsection (a) of section 14-25a, section 14-28, subsection (b) of section 14-35, subsection (b) of section 14-41, as amended by this act, section 14-41a, subsection (a) of section 14-44, sections 14-47, as amended by this act, 14-48b, 14-49, as amended by this act, and 14-50, subsection (a) of section 14-50a, as amended by this act, sections 14-52 and 14-58, subsection (c) of section 14-66, subsection (e) of section 14-67, sections 14-67a, 14-67d, as amended by this act, 14-67l and 14-69, subsection (e) of section 14-73, subsection (c) of section 14-96q, sections 14-103a and 14-160, subsection (a) of section 14-164a, subsection (a) of section 14-192, sections 14-319, 14-320 and 14-381, subsection (b) of section 14-382 and section 15-14 and by the proceedings authorizing the issuance of bonds with respect to application of pledged revenues or other receipts, funds or moneys pledged for the payment of debt service requirements as provided in said sections; (2) will not issue any bonds, notes or other evidences of indebtedness, other than the bonds and bond anticipation notes, having any rights arising out of said sections or secured by any pledge of or other lien or charge on the pledged revenues or other receipts, funds or moneys pledged for the payment of debt service requirements as provided in said sections; (3) will not create or cause to be created any lien or charge on such pledged amounts, other than a lien or pledge created thereon pursuant to said sections, provided nothing in this subsection shall prevent the state from issuing evidences of indebtedness (A) which are secured by a pledge or lien which is and shall on the face thereof be expressly subordinate and junior in all respects to every lien and pledge created by or pursuant to said sections; or (B) for which the full faith and credit of the state is pledged and which are not expressly secured by any specific lien or charge on such pledged amounts; or (C) which are secured by a pledge of or lien on moneys or funds derived on or after such date as every pledge or lien thereon created by or pursuant to said sections shall be discharged and satisfied; (4) will carry out and perform, or cause to be carried out and performed, each and every promise, covenant, agreement or contract made or entered into by the state or on its behalf with the owners of any bonds or bond anticipation notes; (5) will not in any way impair the rights, exemptions or remedies of such owners; and (6) will not limit, modify, rescind, repeal or otherwise alter the rights or obligations of the appropriate officers of the state to impose, maintain, charge or collect the taxes, fees, charges and other receipts constituting the pledged revenues as may be necessary to produce sufficient revenues to fulfill the terms of the proceedings authorizing the issuance of the bonds, including pledged revenue coverage requirements, and provided nothing herein shall preclude the state from exercising its power, through a change in law, to limit, modify, rescind, repeal or otherwise alter the character or amount of such pledged revenues or to substitute like or different sources of taxes, fees, charges or other receipts as pledged revenues if, for the ensuing fiscal year, as evidenced by the proposed or adopted budget of the state with respect to the Special Transportation Fund, the projected revenues meet or exceed the estimated expenses of the Special Transportation Fund including accumulated deficits, if any, debt service requirements and any pledged revenue coverage requirement. The State Bond Commission is authorized to include this covenant of the state in any agreement with the owner of any such bonds or bond anticipation notes.

Sec. 118. Section 13b-79a of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):

Not later than October 1, 1984, and annually thereafter, the Commissioner of Transportation shall prepare a report on the current status and progress of the transportation infrastructure program authorized pursuant to special act 84-52 and sections 3-21a, 3-27a, 3-27f, 12-458 and 12-458d, subsection (c) of section 13a-80a, sections 13a-175p to 13a-175u, inclusive, subsection (f) of section 13b-42, sections 13b-59, as amended by this act, 13b-61, 13b-69, 13b-71, 13b-74 to 13b-77, inclusive, as amended by this act, and 13b-80, subsection (a) of section 13b-97, subsection (a) of section 14-12, as amended by this act, except for subdivision (2) of said subsection (a), sections 14-15, 14-16a and 14-21c, subsection (a) of section 14-25a, section 14-28, subsection (b) of section 14-35, subsection (b) of section 14-41, as amended by this act, section 14-41a, subsection (a) of section 14-44, sections 14-47, as amended by this act, 14-48b, 14-49, as amended by this act, and 14-50, subsection (a) of section 14-50a, as amended by this act, sections 14-52 and 14-58, subsection (c) of section 14-66, subsection (e) of section 14-67, sections 14-67a, 14-67d, as amended by this act, 14-67l and 14-69, subsection (e) of section 14-73, subsection (c) of section 14-96q, sections 14-103a and 14-160, subsection (a) of section 14-164a, subsection (a) of section 14-192, sections 14-319, 14-320 and 14-381, subsection (b) of section 14-382 and section 15-14. Each report shall include, but not be limited to: Information on the number of lane miles of state and local roadway repaved, the status of the state and local bridge programs, the status of intrastate and interstate highway programs and the interstate trade-in program and mass transportation and aeronautics programs. The commissioner shall notify the joint standing committees of the General Assembly having cognizance of matters relating to finance, revenue and bonding and appropriations and the budgets of state agencies of the availability of the report. A requesting member of such a committee shall be sent a written copy or electronic storage media of the report by the commissioner.

Sec. 119. Subsection (l) of section 45a-107 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to estates of decedents dying on or after January 1, 2011):

(l) In the case of decedents who die on or after January 1, 2011:

(1) Any costs assessed under this section that are not paid within thirty days of the date of an invoice from the court of probate shall bear interest at the rate of one-half of one per cent per month or portion thereof until paid;

(2) If a tax return or a copy of a tax return required under subparagraph [(C)] (D) of subdivision (3) of subsection (b) of section 12-392, as amended by this act, is not filed with a court of probate by the due date for such return or copy under subdivision (1) of subsection (b) of section 12-392, as amended by this act, or by the date an extension under subdivision (4) of subsection (b) of section 12-392, as amended by this act, expires, the costs that would have been due under this section if such return or copy had been filed by such due date or expiration date shall bear interest at the rate of one-half of one per cent per month or portion thereof from the date that is thirty days after such due date or expiration date, whichever is later, until paid. If a return or copy is filed with a court of probate on or before such due date or expiration date, whichever is later, the costs assessed shall bear interest as provided in subdivision (1) of this subsection;

(3) A court of probate may extend the time for payment of any costs under this section, including interest, if it appears to the court that requiring payment by such due date or expiration date would cause undue hardship. No additional interest shall accrue during the period of such extension. A court of probate may not waive interest outside of any extension period;

(4) The interest requirements in subdivisions (1) and (2) of this subsection shall not apply if:

(A) The basis for costs for the estate does not exceed forty thousand dollars; or

(B) The basis for costs for the estate does not exceed five hundred thousand dollars and any portion of the property included in the basis for costs passes to a surviving spouse.

Sec. 120. (Effective July 1, 2011) Notwithstanding section 3-69a of the general statutes, the amount to be deposited into the Citizens' Election Fund established in section 9-791 of the general statutes shall be $ 10,600,000 for the fiscal year ending June 30, 2012.

Sec. 121. Section 13b-61a of the general statutes is repealed and the following substituted in lieu thereof (Effective July 1, 2011):

(a) Notwithstanding the provisions of section 13b-61: (1) For calendar quarters ending on or after September 30, 1998, and prior to September 30, 1999, the Commissioner of Revenue Services shall deposit into the Special Transportation Fund established under section 13b-68 five million dollars of the amount of funds received by the state from the tax imposed under section 12-587 on the gross earnings from the sales of petroleum products attributable to sales of motor vehicle fuel; (2) for calendar quarters ending September 30, 1999, and prior to September 30, 2000, the commissioner shall deposit into the Special Transportation Fund nine million dollars of the amount of such funds received by the state from the tax imposed under said section 12-587 on the gross earnings from the sales of petroleum products attributable to sales of motor vehicle fuel; (3) for calendar quarters ending September 30, 2000, and prior to September 30, 2002, the commissioner shall deposit into the Special Transportation Fund eleven million five hundred thousand dollars of the amount of such funds received by the state from the tax imposed under said section 12-587 on the gross earnings from the sales of petroleum products attributable to sales of motor vehicle fuel; (4) for the calendar quarters ending September 30, 2002, and prior to September 30, 2003, the commissioner shall deposit into the Special Transportation Fund, five million dollars of the amount of such funds received by the state from the tax imposed under said section 12-587 on the gross earnings from the sales of petroleum products attributable to sales of motor vehicle fuel; (5) for the calendar quarter ending September 30, 2003, and prior to September 30, 2005, the commissioner shall deposit into the Special Transportation Fund, five million two hundred fifty thousand dollars of the amount of such funds received by the state from the tax imposed under said section 12-587 on the gross earnings from the sales of petroleum products attributable to sales of motor vehicle fuel; and (6) for the calendar quarters ending September 30, 2005, and prior to September 30, 2006, the commissioner shall deposit into the Special Transportation Fund ten million eight hundred and seventy-five thousand dollars of the amount of such funds received by the state from the tax imposed under said section 12-587 on the gross earnings from the sales of petroleum products attributable to sales of motor vehicle fuel.

(b) Notwithstanding the provisions of section 13b-61, for calendar quarters ending on or after September 30, 2006, the Comptroller shall deposit into the Special Transportation Fund an annual amount in accordance with the following schedule, from such funds received by the state from the tax imposed under said section 12-587 on the gross earnings from the sales of petroleum products. Such transfers shall be made in quarterly installments.

 

Fiscal Year

Annual Transfer

 
 

2007

$ 141,000,000

 
 

2008

$ 127,800,000

 
 

2009

$ 141,900,000

 
 

2010

$ 141,900,000

 
 

2011

$ 165,300,000

 
 

2012

[$ 165,300,000]

$226,900,000

 

2013

[$ 165,300,000]

$199,400,000

 

2014 [and thereafter]

[$ 179,200,000]

$222,700,000

 

2015

 

$226,800,000

 

2016 and thereafter

 

$231,400,000

(c) If in any calendar quarter ending on or after September 30, 2006, receipts from the tax imposed under section 12-587 are less than twenty-five per cent of the total of (1) the amount required to be transferred pursuant to the Special Transportation Fund pursuant to subsections (a) and (b) of this section, and (2) any other transfers required by law, the Comptroller shall certify to the Treasurer the amount of such shortfall and shall forthwith transfer an amount equal to such shortfall from the resources of the General Fund into the Special Transportation Fund.

(d) The Commissioner of Revenue Services shall, on or before January 1, 2013, and on or before the first day of January biennially thereafter, calculate the amount of tax paid pursuant to section 12-587 on gasoline sold for the prior fiscal year as a percentage of total tax collected under said section. Such percentage shall become the basis for determining the transfers to be made under subsection (b) of this section. The commissioner shall notify the chairpersons and ranking members of the joint standing committee of the General Assembly having cognizance of matters relating to finance, revenue and bonding, and the Secretary of the Office of Policy and Management of such percentage calculation.

Sec. 122. Subsection (b) of section 2-35 of the general statutes is repealed and the following substituted in lieu thereof (Effective July 1, 2011):

(b) The state budget act passed by the legislature for funding the expenses of operations of the state government in the ensuing biennium shall contain a statement of estimated revenue, based upon the most recent consensus revenue estimate or the revised consensus revenue estimate issued pursuant to section 2-36c, itemized by major source, for each appropriated fund. The statement of estimated revenue applicable to each such fund shall include, for any fiscal year, an estimate of total revenue with respect to such fund, which amount shall be reduced by (1) an estimate of total refunds of taxes to be paid from such revenue in accordance with the authorization in section 12-39f, and (2) an estimate of total refunds of payments to be paid from such revenue in accordance with the provisions of [section] sections 4-37 and 3-70a. Such statement of estimated revenue, including the estimated refunds of taxes to be offset against such revenue, shall be supplied by the joint standing committee of the General Assembly having cognizance of matters relating to state finance, revenue and bonding. The total estimated revenue for each fund, as adjusted in accordance with this section, shall not be less than the total net appropriations made from each fund. On or before July first of each fiscal year said committee shall, if any revisions in such estimates are required by virtue of legislative amendments to the revenue measures proposed by said committee, changes in conditions or receipt of new information since the original estimate was supplied, meet and revise such estimates and, through its cochairpersons, report to the Comptroller any such revisions.

Sec. 123. (Effective July 1, 2011) On July 1, 2011, the unexpended balance of funds carried forward in the General Fund for the Transportation Strategy Board account in the Department of Transportation, in accordance with section 13b-57r of the general statutes, as amended by this act, shall be transferred to the resources of the General Fund.

Sec. 124. Subsection (c) of section 16a-46e of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(c) No person shall receive a rebate pursuant to this section for a furnace or boiler replacement if such person has received a monetary grant for the same furnace or boiler replacement under any program administered by [the Fuel Oil Conservation Board established pursuant to section 16a-22l or] any other state or federal grant program that pays the full cost of furnace or boiler replacement. A person using a state or federal low interest loan program to pay for the cost of furnace or boiler replacement may be eligible for a rebate pursuant to this section. In no event shall a rebate exceed the total expenditures for such furnace or boiler replacement.

Sec. 125. Subsection (b) of section 16-32f of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(b) Not later than October 1, 2005, and annually thereafter, a gas company, as defined in section 16-1, shall submit to the Department of Public Utility Control a gas conservation plan, in accordance with the provisions of this section, to implement cost-effective energy conservation programs and market transformation initiatives. All supply and conservation and load management options shall be evaluated and selected within an integrated supply and demand planning framework. [Such plan shall be funded during each state fiscal year by the revenue from the tax imposed by section 12-264 on the gross receipts of sales of all public services companies that is in excess of the revenue estimate for said tax that is approved by the General Assembly in the appropriations act for such fiscal year, provided the amount of such excess revenue that shall be allocated to fund such plan in any state fiscal year shall not exceed ten million dollars. Before the accounts for the General Fund have been closed for each fiscal year, such excess revenue shall be deposited by the Comptroller in an account held by the Energy Conservation Management Board, established pursuant to section 16-245m. ] Services provided under the plan shall be available to all gas company customers. Each gas company shall apply to the Energy Conservation Management Board for reimbursement for expenditures pursuant to the plan. The department shall, in an uncontested proceeding during which the department may hold a public hearing, approve, modify or reject the plan.

Sec. 126. Subsection (c) of section 12-411b of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011, and applicable to sales occurring on or after said 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 per cent rate of tax.

Sec. 127. Subdivision (3) of section 12-414 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011, and applicable to sales occurring on or after said date):

(3) For purposes of the sales tax the return shall show the gross receipts of the seller during the preceding reporting period. For purposes of the use tax, in case of a return filed by a retailer, the return shall show the total sales price of the services or property sold by him, the storage, acceptance, consumption or other use of which became subject to the use tax during the preceding reporting period; in case of a return filed by a purchaser, the return shall show the total sales price of the service or property purchased by him, the storage, acceptance, consumption or other use of which became subject to the use tax during the preceding reporting period. The return shall also show the amount of the taxes for the period covered by the return in such manner as the commissioner may require and such other information as the commissioner deems necessary for the proper administration of this chapter. The Commissioner of Revenue Services is authorized in his discretion, for purposes of expediency, to permit returns to be filed in an alternative form wherein the person filing the return may elect to report his gross receipts, including the tax reimbursement to be collected as provided for herein, as a part of such gross receipts or to report his gross receipts exclusive of the tax collected in such cases where the gross receipts from sales have been segregated from tax collections. In the case of the former, [ninety-four and three-tenths per cent of such gross income] the percentage of such tax-included gross receipts that may be considered to be the gross receipts from sales exclusive of the taxes collected thereon shall be computed by dividing the numeral one by the sum of the rate of tax provided in section 12-408, as amended by this act, expressed as a decimal, and the numeral one.

Sec. 128. Subdivision (12) of subsection (a) of section 12-407 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011, and applicable to sales occurring on and after said date):

(12) "Retailer" includes: (A) Every person engaged in the business of making sales at retail or in the business of making retail sales at auction of tangible personal property owned by the person or others; (B) every person engaged in the business of making sales for storage, use or other consumption or in the business of making sales at auction of tangible personal property owned by the person or others for storage, use or other consumption; (C) every operator, as defined in subdivision (18) of this subsection; (D) every seller rendering any service described in subdivision (2) of this subsection; (E) every person under whom any salesman, representative, peddler or canvasser operates in this state, or from whom such salesman, representative, peddler or canvasser obtains the tangible personal property that is sold; (F) every person with whose assistance any seller is enabled to solicit orders within this state; (G) every person making retail sales from outside this state to a destination within this state and not maintaining a place of business in this state who engages in regular or systematic solicitation of sales of tangible personal property in this state (i) by the display of advertisements on billboards or other outdoor advertising in this state, (ii) by the distribution of catalogs, periodicals, advertising flyers or other advertising by means of print, radio or television media, or (iii) by mail, telegraphy, telephone, computer data base, cable, optic, microwave or other communication system, for the purpose of effecting retail sales of tangible personal property, provided such person has made one hundred or more retail sales from outside this state to destinations within this state during the twelve-month period ended on the September thirtieth immediately preceding the monthly or quarterly period with respect to which such person's liability for tax under this chapter is determined; (H) any person owned or controlled, either directly or indirectly, by a retailer engaged in business in this state which is the same as or similar to the line of business in which such person so owned or controlled is engaged; (I) any person owned or controlled, either directly or indirectly, by the same interests that own or control, either directly or indirectly, a retailer engaged in business in this state which is the same as or similar to the line of business in which such person so owned or controlled is engaged; (J) any assignee of a person engaged in the business of leasing tangible personal property to others, where leased property of such person which is subject to taxation under this chapter is situated within this state and such assignee has a security interest, as defined in subdivision (35) of subsection (b) of section 42a-1-201, in such property; [and] (K) every person making retail sales of items of tangible personal property from outside this state to a destination within this state and not maintaining a place of business in this state who repairs or services such items, under a warranty, in this state, either directly or indirectly through an agent, independent contractor or subsidiary; and (L) every person making sales of tangible personal property or services through an independent contractor or other representative who is a resident of this state, if the retailer enters into an agreement with the resident, under which the resident, for a commission or other consideration, directly or indirectly refers potential customers, whether by a link on an Internet web site or otherwise, to the retailer, provided the cumulative gross receipts from sales by the retailer to customers in the state who are referred to the retailer by all residents with this type of an agreement with the retailer, is in excess of two thousand dollars during the preceding four quarterly periods ending on the last day of March, June, September and December. Such retailer shall be presumed to be soliciting business through such resident independent contractor or other representative, which presumption may be rebutted by proof that the resident with whom the retailer has an agreement did not engage in any solicitation in the state on behalf of the retailer that would satisfy the nexus requirement of the United States Constitution during such four quarterly periods.

Sec. 129. Subsection (b) of section 19a-323 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):

(b) If death occurred in this state, the death certificate required by law shall be filed with the registrar of vital statistics for the town in which such person died, if known, or, if not known, for the town in which the body was found. The Chief Medical Examiner, Deputy Chief Medical Examiner, associate medical examiner, or an authorized assistant medical examiner shall complete the cremation certificate, stating that such medical examiner has made inquiry into the cause and manner of death and is of the opinion that no further examination or judicial inquiry is necessary. The cremation certificate shall be submitted to the registrar of vital statistics of the town in which such person died, if known, or, if not known, of the town in which the body was found, or with the registrar of vital statistics of the town in which the funeral director having charge of the body is located. Upon receipt of the cremation certificate, the registrar shall authorize such certificate, keep such certificate on permanent record, and issue a cremation permit, except that if the cremation certificate is submitted to the registrar of the town where the funeral director is located, such certificate shall be forwarded to the registrar of the town where the person died to be kept on permanent record. If a cremation permit must be obtained during the hours that the office of the local registrar of the town where death occurred is closed, a subregistrar appointed to serve such town may authorize such cremation permit upon receipt and review of a properly completed cremation permit and cremation certificate. A subregistrar who is licensed as a funeral director or embalmer pursuant to chapter 385, or the employee or agent of such funeral director or embalmer shall not issue a cremation permit to himself or herself. A subregistrar shall forward the cremation certificate to the local registrar of the town where death occurred, not later than seven days after receiving such certificate. The estate of the deceased person, if any, shall pay the sum of [forty] one hundred fifty dollars for the issuance of the cremation certificate, [or an amount equivalent to the compensation then being paid by the state to authorized assistant medical examiners, if greater,] provided [,] the Office of the Chief Medical Examiner shall not assess any fees for costs that are associated with the cremation of a stillborn fetus. No cremation certificate shall be required for a permit to cremate the remains of bodies pursuant to section 19a-270a. When the cremation certificate is submitted to a town other than that where the person died, the registrar of vital statistics for such other town shall ascertain from the original removal, transit and burial permit that the certificates required by the state statutes have been received and recorded, that the body has been prepared in accordance with the Public Health Code and that the entry regarding the place of disposal is correct. Whenever the registrar finds that the place of disposal is incorrect, the registrar shall issue a corrected removal, transit and burial permit and, after inscribing and recording the original permit in the manner prescribed for sextons' reports under section 7-66, shall then immediately give written notice to the registrar for the town where the death occurred of the change in place of disposal stating the name and place of the crematory and the date of cremation. Such written notice shall be sufficient authorization to correct these items on the original certificate of death. The fee for a cremation permit shall be three dollars and for the written notice one dollar. The Department of Public Health shall provide forms for cremation permits, which shall not be the same as for regular burial permits and shall include space to record information about the intended manner of disposition of the cremated remains, and such blanks and books as may be required by the registrars.

Sec. 130. Subdivision (2) of subsection (e) of section 12-217ii of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):

(2) The total amount of credits granted to all taxpayers under this section and sections 12-217nn, as amended by this act, and 12-217oo, as amended by this act, shall not exceed [eleven] twenty million dollars in any one fiscal year.

Sec. 131. Subdivision (2) of subsection (d) of section 12-217nn of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):

(2) The total amount of tax credits granted under this section and sections 12-217ii, as amended by this act, and 12-217oo, as amended by this act, shall not exceed [eleven] twenty million dollars in any one fiscal year.

Sec. 132. Subdivision (2) of subsection (d) of section 12-217oo of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):

(2) The total amount of tax credits granted under this section and sections 12-217ii, as amended by this act, and 12-217nn, as amended by this act, shall not exceed [eleven] twenty million dollars in any one fiscal year.

Sec. 133. Subsection (b) of section 15-144 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):

(b) (1) The owner shall pay a fee to the Commissioner of Motor Vehicles for deposit with the State Treasurer for each vessel so numbered or registered in accordance with the following schedule and subdivisions of this subsection:

 

Overall Length

Overall Length

 

at least

less than

fee

at least

less than

fee

 

(feet)

(feet)

 

(feet)

(feet)

 
   

    12

$ 7. 50

    40

    41

$ 270. 00

 

    12

    13

11. 25

    41

    42

292. 50

 

    13

    14

15. 00

    42

    43

315. 00

 

    14

    15

18. 75

    43

    44

322. 50

 

    15

    16

22. 50

    44

    45

330. 00

 

    16

    17

30. 00

    45

    46

337. 50

 

    17

    18

37. 50

    46

    47

345. 00

 

    18

    19

45. 00

    47

    48

352. 50

 

    19

    20

52. 50

    48

    49

360. 00

 

    20

    21

60. 00

    49

    50

367. 50

 

    21

    22

67. 50

    50

    51

375. 00

 

    22

    23

75. 00

    51

    52

382. 50

 

    23

    24

82. 50

    52

    53

390. 00

 

    24

    25

90. 00

    53

    54

397. 50

 

    25

    26

97. 50

    54

    55

405. 00

 

    26

    27

105. 00

    55

    56

412. 50

 

    27

    28

112. 50

    56

    57

420. 00

 

    28

    29

120. 00

    57

    58

427. 50

 

    29

    30

127. 50

    58

    59

435. 00

 

    30

    31

135. 00

    59

    60

442. 50

 

    31

    32

142. 50

    60

    61

450. 00

 

    32

    33

150. 00

    61

    62

457. 50

 

    33

    34

157. 50

    62

    63

465. 00

 

    34

    35

165. 00

    63

    64

472. 50

 

    35

    36

172. 50

    64

    65

480. 00

 

    36

    37

180. 00

    65 and over

525. 00

 

    37

    38

202. 50

     
 

    38

    39

225. 00

     
 

    39

    40

247. 50

     

For purposes of this schedule "overall length" is the horizontal distance between the foremost part of the stem and the aftermost part of the stern, excluding bowsprits, bumpkins, rudders, outboard motor brackets and similar fittings or attachments. (2) The fee payable under this subsection with respect to any vessel used primarily for purposes of commercial fishing shall not exceed twenty-five dollars, provided in the tax year of the owner of such vessel ending immediately preceding the date of registration, not less than fifty per cent of the adjusted gross income of such owner as determined for purposes of the federal income tax is derived from commercial fishing, subject to proof satisfactory to the Commissioner of Motor Vehicles. (3) The fee payable under this subsection with respect to any vessel constructed primarily of wood, the construction of which is completed not less than fifteen years prior to the date such fee is paid, shall be in an amount equal to fifty per cent of the fee otherwise payable, or if such construction is completed not less than twenty-five years prior to the date such fee is paid, such fee shall be in an amount equal to twenty-five per cent of the fee otherwise payable. (4) Fees payable under this subsection shall not be required with respect to (A) any vessel owned by a flotilla of the United States Coast Guard Auxiliary or owned by a nonprofit corporation acting on behalf of such a flotilla, provided no more than two vessels from any such flotilla or nonprofit corporation shall be granted such an exemption and (B) any vessel built by students in an educational institution and used for the purposes of such institution, including such research as may require the use of such vessel. (5) The fee payable under this subsection with respect to any pontoon boat, exclusive of any houseboat, shall be forty dollars. (6) The fee payable under this subsection with respect to any canoe with a motor or any vessel owned by a nonprofit organization shall be seven dollars and fifty cents. (7) The fee payable under this subsection with respect to any vessel less than fifteen feet in length equipped with a motor the horsepower of which is less than fifteen, shall be seven dollars and fifty cents. (8) The owner of any vessel used actively, as required under this subdivision, in operational activities of the United States Coast Guard Auxiliary shall not be required to pay the applicable fee in accordance with the schedule in this subsection, provided (A) if the applicable fee under the schedule for such vessel is greater than one hundred eighty dollars, the owner shall be required to pay the amount of fee in excess of one hundred eighty dollars and (B) the owner shall not be entitled to exemption from the applicable fee as allowed in this subdivision for any vessel registration year unless the application for registration of such vessel includes a statement, certified by an officer of the United States Coast Guard, that in the preceding year such vessel was used actively in not less than three separate operational activities of the United States Coast Guard Auxiliary. (9) Beginning October 1, 2011, and annually thereafter, all revenue received by the state for the twelve-month period from November first to October thirty-first, inclusive, in fees for the numbering and registration of vessels under this section shall be deposited with the Treasurer who shall deposit such revenue in the General Fund.

Sec. 134. (NEW) (Effective July 1, 2011) Any fines, civil penalties or restitution imposed by the Banking Commissioner or ordered by a court of competent jurisdiction in accordance with section 36a-50, 36a-53 or 36a-57 of the general statutes shall be deposited into the General Fund.

Sec. 135. Section 13b-57r of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):

(a) There shall be a Transportation Strategy Board projects account, which shall be a nonlapsing account within the Special Transportation Fund.

(b) For the fiscal year ending June 30, 2004, five million dollars of the moneys received or collected by the state or any officer thereof on account of, or derived from, the incremental revenues received pursuant to section 14-50a, as amended by this act, shall be deposited into the account established under subsection (a) of this section and shall be used to provide funding for the projects and purposes [of the Transportation Strategy Board] described in section 13b-57h.

(c) For the fiscal year ending June 30, 2006, the Treasurer shall transfer the sum of twenty-five million three hundred thousand dollars from the resources of the Special Transportation Fund into the account established under subsection (a) of this section and such funds shall be used to provide funding for the projects and purposes of the Transportation Strategy Board. For the fiscal year ending June 30, 2007, the Treasurer shall transfer the sum of twenty million three hundred thousand dollars from the resources of the Special Transportation Fund into the account established under subsection (a) of this section and such funds shall be used to provide funding for the projects and purposes [of the Transportation Strategy Board] described in section 13b-57h. For the fiscal years ending June 30, 2008, to June 30, [2015] 2011, inclusive, the Treasurer shall annually transfer the sum of fifteen million three hundred thousand dollars from the resources of the Special Transportation Fund into the account established under subsection (a) of this section and such funds shall be used to provide funding for the projects and purposes [of the Transportation Strategy Board. For the fiscal year ending June 30, 2016, and each fiscal year thereafter, the Treasurer shall annually transfer the sum of three hundred thousand dollars from the resources of the Special Transportation Fund into the account established under subsection (a) of this section and shall be used to provide funding for the projects and purposes of the Transportation Strategy Board] described in section 13b-57h. For the fiscal years ending June 30, 2012, to June 30, 2015, inclusive, the Treasurer shall annually transfer the sum of fifteen million dollars from the resources of the Special Transportation Fund into the account established under subsection (a) of this section and such funds shall be used to fund the projects and purposes described in section 13b-57h.

Sec. 136. Section 14-12s of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011)

For [the registration of] each motor vehicle [that has passed an inspection in accordance with the requirements of subsection (g) of section 14-12, as amended by this act, or section 14-16a or that has passed an inspection of its manufacturer's vehicle identification number] transaction that involves an electronic inspection of a manufacturer's vehicle identification number, the commissioner shall charge an administrative fee of ten dollars, in addition to [the fee or fees] any fee prescribed for such [registration] transaction.

Sec. 137. Section 14-41 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):

(a) Except as provided in section 14-41a, each motor vehicle operator's license shall be renewed every six years or every four years on the date of the operator's birthday in accordance with a schedule to be established by the commissioner. Upon every other renewal of a motor vehicle operator's license or identity card issued pursuant to section 1-1h, the commissioner may issue such license or identity card without the personal appearance of the licensee or identity card holder if (1) such licensee or identity card holder has a digital image on file with the commissioner, and (2) such licensee or identity card holder has fulfilled all other requirements for such renewal. On and after July 1, 2011, the Commissioner of Motor Vehicles shall screen the vision of each motor vehicle operator prior to every other renewal of the operator's license of such operator in accordance with a schedule adopted by the commissioner. Such screening requirement shall apply to every other renewal following the initial screening. In lieu of the vision screening by the commissioner, such operator may submit the results of a vision screening conducted by a licensed health care professional qualified to conduct such screening on a form prescribed by the commissioner during the twelve months preceding such renewal. No motor vehicle operator's license may be renewed unless the operator passes such vision screening. The commissioner shall adopt regulations, in accordance with the provisions of chapter 54, to implement the provisions of this subsection related to the administration of vision screening.

(b) An original operator's license shall expire within a period not exceeding six years following the date of the operator's next birthday. The fee for such original license shall be computed at the rate of [forty-four] forty-eight dollars for a four-year license, [sixty-six] seventy-two dollars for a six-year license and [eleven] twelve dollars per year or any part of a year. The commissioner may authorize an automobile club or association, licensed in accordance with the provisions of section 14-67 on or before July 1, 2007, to perform license renewals, renewals of identity cards issued pursuant to section 1-1h and registration transactions at its office facilities. The commissioner may authorize such automobile clubs or associations to charge a convenience fee, which shall not exceed two dollars, to each applicant for a license or identity card renewal or a registration transaction.

(c) Any previously licensed operator who fails to renew a motor vehicle operator's license in accordance with subsection (b) of this section shall be charged a late fee of twenty-five dollars upon renewal of such operator's license.

[(c)] (d) The commissioner shall, at least fifteen days before the date on which each motor vehicle operator's license expires, notify the operator of the expiration date. Any previously licensed operator who operates a motor vehicle within sixty days after the expiration date of the operator's license without obtaining a renewal of the license [shall be deemed to have failed to renew a motor vehicle operator's license and] shall be fined in accordance with the amount designated for the infraction of failure to renew a motor vehicle operator's license. Any operator so charged shall not be prosecuted under section 14-36 for the same act constituting a violation under this section but section 14-36 shall apply after the sixty-day period.

[(d)] (e) Notwithstanding the provisions of section 1-3a, if the expiration date of any motor vehicle operator's license or any public passenger transportation permit falls on any day when offices of the commissioner are closed for business or are open for less than a full business day, the license or permit shall be deemed valid until midnight of the next day on which offices of the commissioner are open for a full day of business.

Sec. 138. Subsection (b) of section 14-44h of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):

(b) A commercial driver's license shall expire within a period not exceeding four years following the date of the operator's next birthday. The fee for such original license shall be computed at the rate of [fifteen] seventeen dollars and fifty cents per year or any part thereof. Any previously licensed operator who fails to renew a commercial driver's license in accordance with this subsection shall be charged a late fee of twenty-five dollars upon renewal of such commercial driver's license.

Sec. 139. Section 14-49 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):

(a) For the registration of each passenger motor vehicle, other than an electric motor vehicle, the fee shall be [seventy-five] eighty dollars every two years, provided any individual who is sixty-five years of age or older on or after January 1, 1981, may, at his discretion, renew the registration of such passenger motor vehicle owned by him for either a one-year or two-year period. The fee for one year shall be [thirty-eight] forty dollars, and the fee for two years shall be [seventy-five] eighty dollars, [; ] provided the biennial fee for any motor vehicle for which special license plates have been issued under the provisions of section 14-20 shall be [seventy-five] eighty dollars. The provisions of this subsection relative to the biennial fee charged for the registration of each antique, rare or special interest motor vehicle for which special license plates have been issued under section 14-20 shall not apply to an antique fire apparatus or transit bus owned by a nonprofit organization and maintained primarily for use in parades, exhibitions or other public events but not for purposes of general transportation.

(b) (1) For the registration of each motorcycle, the biennial fee shall be [forty] forty-two dollars, subject to the provisions of subdivision (2) of this subsection. For the registration of each motorcycle with side car or box attached used for commercial purposes, the biennial fee shall be [fifty-six] sixty dollars. The commissioner may register a motorcycle with a side car under one registration which shall cover the use of such motorcycle with or without such side car. (2) Four dollars of the total fee with respect to the registration of each motorcycle shall, when entered upon the records of the Special Transportation Fund, be deemed to be appropriated to the Department of Transportation for purposes of continuing the program of motorcycle rider education formerly funded under the federal Highway Safety Act of 1978, 23 USC 402.

(c) For the registration of each taxicab or motor vehicle in livery service, with a seating capacity of seven or less, the commissioner shall charge a biennial fee of two hundred [fifty] sixty-six dollars. When the seating capacity of such motor vehicle is more than seven, there shall be added to the amount herein provided the sum of four dollars for each seat so in excess.

(d) For the registration of each motor bus, except a motor bus owned and operated by a multiple-state passenger carrier as hereinafter defined, the commissioner shall charge a fee of forty-seven dollars and such registration shall be sufficient for all types of operation under this chapter. On and after July 1, [1992] 2011, the fee shall be [fifty-three] fifty-six dollars. For the registration of motor buses owned or operated by a multiple-state passenger carrier, the commissioner shall charge registration fees based on the rate of one dollar per hundredweight of the gross weight, such gross weight to be computed by adding the light weight of the vehicle fully equipped for service to one hundred fifty pounds per passenger for the rated seating capacity, plus the sum of thirty-four dollars, and on and after July 1, [1992] 2011, one dollar and twenty-five cents plus the sum of [thirty-nine] forty-two dollars. The fee in each case shall be determined on an apportionment basis commensurate with the use of the highways of this state as herein provided. The commissioner shall require the registration of that percentage of the motor buses of such multiple-state passenger carrier operating into or through the state which the mileage of such motor buses actually operated in the state bears to the total mileage of all such motor buses operated both within and without the state. Such percentage figures shall be the mileage factor. In computing the registration fees on the number of such motor buses which are allocated to the state for registration purposes under the foregoing formula, the commissioner shall first compute the amount that the registration fees would be if all such motor buses were in fact subject to registration in the state, and then apply to such amount the mileage factor above referred to, provided, if the foregoing formula or method of allocation results in apportioning a lesser or greater number of motor buses or amount of registration fees to the state than the state under all of the facts is fairly entitled to, then a formula that will fairly apportion such registration fees to the state shall be determined and used by the commissioner. Said mileage factor shall be computed prior to March first of each year by using the mileage records of operations of such motor buses operating both within and without the state for the twelve-month period, or portion thereof, ending on August thirty-first next preceding the commencement of the registration year for which registration is sought. If there were no operations in the state during any part of such preceding twelve-month period, the commissioner shall proceed under the provisions of subsection (a) of article IV of section 14-365. In apportioning the number of motor buses to be registered in the state, as provided herein, any fractional part of a motor bus shall be treated as a whole motor bus and shall be registered and licensed as such. Any motor bus operated both within and without the state which is not required to be registered in the state under the provisions of this section shall nevertheless be identified as a part of the fleet of the multiple-state passenger carrier and the commissioner shall adopt an appropriate method of identification of such motor buses owned and operated by such carrier. The identification of all such motor buses by the commissioner as above required shall be considered the same as the registration of such motor buses under this chapter. The substitution from time to time of one motor bus for another by a multiple-state passenger carrier shall not require registration thereof in the state as long as the substitution does not increase the aggregate number of motor buses employed in the operation of such carrier, provided all such motor buses substituted for others shall be immediately reported to and identification issued for the same by the commissioner and, if a registration fee is required to be paid for such substituted motor bus, the same shall be promptly paid. As used in this subsection, the phrase "multiple-state passenger carrier" means and includes any person, firm or corporation authorized by the Interstate Commerce Commission or its successor agency to engage in the business of the transportation of passengers for hire by motor buses, both within and without the state.

(e) (1) For the registration of a passenger motor vehicle used in part for commercial purposes, except any pick-up truck having a gross vehicle weight rating of less than twelve thousand five hundred pounds, the commissioner shall charge a biennial fee of [eighty-three] eighty-eight dollars and shall issue combination registration to such vehicle. (2) For the registration of a school bus, the commissioner shall charge an annual fee of one hundred seven dollars for a type I school bus and [sixty] sixty-four dollars for a type II school bus. (3) For the registration of a motor vehicle when used in part for commercial purposes and as a passenger motor vehicle or of a motor vehicle having a seating capacity greater than ten and not used for the conveyance of passengers for hire, the commissioner shall charge a biennial fee for gross weight as for commercial registration, as outlined in section 14-47, as amended by this act, plus the sum of [thirteen] fourteen dollars and shall issue combination registration to such vehicle. (4) Each vehicle registered as combination shall be issued a number plate bearing the word "combination". No vehicle registered as combination may have a gross vehicle weight rating in excess of twelve thousand five hundred pounds. (5) For the registration of a pick-up truck having a gross vehicle weight rating of less than twelve thousand five hundred pounds that is not used in part for commercial purposes, the commissioner shall charge a biennial fee for gross weight as for commercial registration, as provided in section 14-47, as amended by this act, plus the sum of [thirteen] fourteen dollars. The commissioner may issue passenger registration to any such vehicle with a gross vehicle weight rating of eight thousand five hundred pounds or less.

(f) For the registration of each electric motor vehicle, the commissioner shall charge a fee of fifteen dollars for each year or part thereof. On and after July 1, [1992] 2011, the fee shall be [eighteen] nineteen dollars.

(g) For the registration of all motorcycles, registered under a general distinguishing number and mark, owned or operated by, or in the custody of, a manufacturer of, dealer in or repairer of motorcycles, there shall be charged an annual fee at the rate of thirty-one dollars for each set of number plates furnished. On and after July 1, [1992] 2011, the fee shall be [thirty-five] thirty-seven dollars.

(h) The minimum annual fee for any commercial registration of a motor vehicle not equipped with pneumatic tires shall be fifty dollars. On and after July 1, [1992] 2011, the fee shall be [fifty-six] sixty dollars.

(i) For the transfer of the registration of a motor vehicle previously registered, except as provided in subsection (e) of section 14-16 and subsection (d) of section 14-253a, there shall be charged a fee of [twenty] twenty-one dollars.

(j) Repealed by 1972, P. A. 255, S. 6.

(k) For the registration of each motor hearse used exclusively for transportation of the dead, the commissioner shall charge a fee of thirty-one dollars. On and after July 1, [1992] 2011, the fee shall be [thirty-five] thirty-seven dollars. The commissioner may furnish distinguishing number plates for any motor hearse.

(l) The fee for the registration of each truck to be used between parts of an industrial plant, as provided in section 13a-117, shall be twenty-five dollars for the first two hundred feet of the public highway, the use of which is granted by such permit, and on and after July 1, [1992] 2011, the fee shall be [twenty-eight] thirty dollars. For each additional two hundred feet or fraction thereof, the fee shall be eleven dollars, and on and after July 1, 1992, the fee shall be twelve dollars.

(m) (1) For the registration of a trailer used exclusively for camping or any other recreational purpose, the commissioner shall charge a biennial fee of sixteen dollars. On and after July 1, [1992] 2011, the fee shall be [eighteen] nineteen dollars. (2) For any other trailer or semitrailer not drawn by a truck-tractor he shall charge the same fee as prescribed for commercial registrations in section 14-47, as amended by this act, provided the fee for a heavy duty trailer, a crane or any other heavy construction equipment shall be three hundred [six] twenty-six dollars for each year; except that the registration fee for each motor vehicle classed as a tractor-crane and equipped with rubber tires shall be one-half the fee charged for the gross weight of commercial vehicles.

(n) For each temporary registration of a motor vehicle not used for commercial purposes, or renewal of such registration, the commissioner shall charge a fee computed at the rate of [twenty] twenty-one dollars for each ten-day period, or part thereof. For each temporary registration of a motor vehicle used for commercial purposes, or renewal of such registration, the commissioner shall charge a fee computed at the rate of [twenty-five] twenty-seven dollars for each ten-day period, or part thereof, if the motor vehicle has a gross vehicle weight rating of six thousand pounds or less. For each temporary registration of a motor vehicle used for commercial purposes, or renewal of such registration, the commissioner shall charge a fee computed at the rate of [forty-six] forty-nine dollars for each ten-day period, or part thereof, if the motor vehicle has a gross vehicle weight rating of more than six thousand pounds.

(o) No registration fee shall be charged in respect to any motor vehicle owned by a municipality, as defined in section 7-245, any other governmental agency or a military agency and used exclusively for the conduct of official business. No registration fee shall be charged for any motor vehicle owned by or leased to a transit district and used exclusively to provide public transportation. No fee shall be charged for the registration of ambulances owned by hospitals or any nonprofit civic organization approved by the commissioner, but a fee of twenty dollars shall be charged for the inspection of any such ambulance. No fee shall be charged for the registration of fire department apparatus as provided by section 14-19. No registration fee shall be charged to a disabled veteran, as defined in section 14-254, residing in this state for the registration of three passenger, camper or passenger and commercial motor vehicles leased or owned by such veteran in any registration year, provided such vehicles shall not be used for hire. No registration fee shall be charged for any motor vehicle leased to an agency of this state on or after June 4, 1982.

(p) For the registration of a service bus owned by an individual, firm or corporation, exclusive of any nonprofit charitable, religious, educational or community service organization, and used for the transportation of persons without charge, the commissioner shall charge a fee of two hundred thirteen dollars for vehicles having a seating capacity of sixteen passengers or less, including the driver, and seven hundred forty-seven dollars for vehicles having a seating capacity of more than sixteen passengers. For the registration of any service bus owned by any nonprofit charitable, religious, educational or community service organization, the commissioner shall charge a fee of one hundred [fifty] sixty dollars for vehicles having a seating capacity of sixteen passengers or less, and five hundred thirty-three dollars for vehicles having a seating capacity of more than sixteen passengers, provided such service bus is used exclusively for the purpose of transporting persons in relation to the purposes and activities of such organization. Each such registration shall be issued for a biennial period in accordance with a schedule established by the commissioner. Nothing herein contained shall affect the provisions of subsection (e) of this section.

(q) The commissioner shall collect a biennial fee of [twenty-eight] thirty dollars for the registration of each motor vehicle used exclusively for farming purposes. No such motor vehicle may be used for the purpose of transporting goods for hire or taking the on-the-road skills test portion of the examination for a motor vehicle operator's license. No farm registration shall be issued to any person operating a farm that has gross annual sales of less than two thousand five hundred dollars in the calendar year preceding registration. The commissioner may issue a farm registration for a passenger motor vehicle under such conditions as said commissioner shall prescribe in regulations adopted in accordance with chapter 54. No motor vehicle issued a farm registration may be used to transport ten or more passengers on any highway unless such motor vehicle meets the requirements for equipment and mechanical condition set forth in this chapter, and, in the case of a vehicle used to transport more than fifteen passengers, including the driver, the applicable requirements of the Code of Federal Regulations, as adopted by the commissioner, in accordance with the provisions of subsection (a) of section 14-163c. The operator of such motor vehicle used to transport ten or more passengers shall hold a public transportation permit or endorsement issued in accordance with the provisions of section 14-44. Any farm registration used otherwise than as provided by this subsection shall be revoked.

(r) Repealed by P. A. 73-549, S. 2, 4.

(s) A fee of [sixty-five] sixty-nine dollars shall be charged in addition to the regular fee prescribed for the registration of a motor vehicle, including but not limited to any passenger motor vehicle or motorcycle, in accordance with this section for a number plate or plates for such vehicle bearing any combination of letters or numbers requested by the registrant and which may be issued in the discretion of the commissioner, except in any case in which the number plates bear the official call letters of an amateur radio station. On and after July 1, [1992] 2011, the fee shall be [sixty-five] sixty-nine dollars.

(t) For the registration of each camper, the commissioner shall charge a biennial fee of sixty-two dollars. On and after July 1, [1992] 2011, the fee shall be [seventy] seventy-five dollars. The commissioner shall refund one-half of the registration fee for any camper registration when the number plate or plates and registration certificate are returned with one year or more remaining until the expiration of such registration.

(u) Repealed by P. A. 85-81.

(v) There shall be charged for each motor vehicle learner's permit or renewal thereof a fee of [eighteen] nineteen dollars. There shall be charged for each motorcycle training permit or renewal thereof a fee of [fifteen] sixteen dollars.

(w) In addition to the fee established for the issuance of motor vehicle number plates and except as provided in subsection (a) of section 14-21b and subsection (c) of section 14-253a, there shall be an additional safety fee of five dollars charged at the time of issuance of any reflectorized safety number plate or set of plates. All moneys derived from said safety fee shall be deposited in the Special Transportation Fund.

(x) For the registration of each high-mileage vehicle, the commissioner shall charge a fee of thirty-nine dollars for each year or part thereof. On and after July 1, [1992] 2011, the fee shall be [forty-four] forty-seven dollars.

(y) For each special use registration for a period of thirty days or less, the fee shall be [twenty] twenty-one dollars.

(z) The commissioner shall assess a ten-dollar late fee for renewal of a motor vehicle registration in the event a registrant fails to renew his registration within five days after the expiration of such registration, except that no such fee shall be assessed for the late renewal of the registration, pursuant to subdivision (1) of subsection (m) of this section, of (1) a trailer used exclusively for camping or any other recreational purpose, or (2) a motor vehicle designed or permanently altered in such a way as to provide living quarters for travel or camping. Notwithstanding the provisions of this subsection, if a registrant who is required to register a motor vehicle under section 14-34a fails to renew such registration not later than five days after the expiration date of such registration, the commissioner shall assess a late fee of one hundred fifty dollars.

(aa) The commissioner shall refund one-half of the registration fee for any motor vehicle when the number plate or plates and registration certificate are returned on or after July 1, 2004, with one year or more remaining until the expiration of such registration.

Sec. 140. Section 14-47 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):

(a) The commissioner shall determine the gross weight of each motor vehicle which is eligible for commercial registration, including each tractor equipped with rubber tires and, for the purpose of computing fees, gross weight shall be the weight of the vehicle in pounds plus the rated load capacity in pounds as determined by the commissioner, provided, in the case of a tractor restricted for use with a trailer, registered as a heavy duty trailer, the fee shall be based on the gross weight of the tractor which shall be the light weight of such tractor; and said commissioner shall collect fees for registration based on such gross weight, as follows: When all surfaces in contact with the ground are equipped with pneumatic tires, the fee for such motor vehicle or tractor of gross weight not exceeding twenty thousand pounds shall be [one dollar and sixteen] eleven dollars and sixty cents, for each one [hundred] thousand pounds or fraction thereof; from twenty thousand [and] one pounds up to and including thirty thousand pounds, [one dollar and forty-two] fourteen dollars and twenty cents, for each one [hundred] thousand pounds or fraction thereof; from thirty thousand [and] one pounds up to and including seventy-three thousand pounds, [one dollar and seventy-seven] seventeen dollars and seventy cents, for each one [hundred] thousand pounds or fraction thereof; [from] and seventy-three thousand [and] one pounds [and over, one dollar and ninety-two cents] or more, nineteen dollars and twenty cents, for each one [hundred] thousand pounds or fraction thereof. In addition to any other fee required under this subsection, a fee of ten dollars shall be collected for the registration of each motor vehicle subject to this subsection.

(b) The minimum fee for any commercial registration or registration of a tractor equipped with pneumatic tires shall be [forty-four] forty-seven dollars.

(c) For the registration of each motor vehicle classed as an artesian well driller or well drilling equipment, however mounted, when equipped with rubber tires, the fee shall be forty dollars per annum whether the license is issued for the license year or only a portion thereof. On and after July 1, [1992] 2011, the fee shall be [forty-six] forty-nine dollars.

(d) For the registration of a motor vehicle equipped with a wood saw rig, if it is used for that purpose only, or a motor vehicle equipped with a spray rig used exclusively for spraying fruit trees or shrubs, when equipped with rubber tires, the fee shall be twenty-two dollars per annum whether the license is issued for the license year or only a portion thereof. On and after July 1, [1992] 2011, the fee shall be [twenty-five] twenty-seven dollars.

(e) For all other motor vehicles which are eligible for commercial registration, including tractors equipped with rubber tires other than pneumatic tires, the fee shall be, for each such vehicle or tractor of gross weight (1) not exceeding twenty thousand pounds, one dollar and fifty cents, and on and after July 1, 1992, one dollar and seventy-five cents, for each one hundred pounds or fraction thereof, and (2) from twenty thousand and one pounds up to and including twenty-six thousand pounds, two dollars, and on and after July 1, 1992, two dollars and twenty-five cents, for each one hundred pounds or fraction thereof. The minimum fee for any such motor vehicle or tractor shall be fifty dollars. On and after July 1, [1992] 2011, the minimum fee shall be [fifty-six] sixty dollars.

Sec. 141. Section 14-50a of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):

(a) Except as otherwise provided in this section, the fee charged by the Commissioner of Motor Vehicles for the following items or services shall be twenty dollars:

(1) Duplicate of a registration certificate.

(2) [First] For each duplicate of a motor vehicle operator's license [, second duplicate of a motor vehicle operator's license, and each duplicate of a motor vehicle operator's license thereafter] or identity card, thirty dollars. As used in this section, "duplicate" shall include any license or identity card that is reissued prior to the expiration date of a previously issued license or identity card, and (A) is identical to the holder's most recently issued license or identity card, or (B) contains modifications to one or more items of information that appear on the holder's most recently issued license or identity card. Notwithstanding the provisions of this subdivision, one duplicate shall be issued, for a fee of five dollars, to the holder of a license or identity card who reaches the age of twenty-one years.

(3) Replacement number plate or set of number plates, except as provided in subsection (c) of section 14-253a.

(4) Replacement number plate or set of number plates bearing same number as set of replaced plates.

[(5) Each search of the accident record files made pursuant to a request for a copy of an accident report which results in no document being produced.

(6) Each copy of an accident report.

(7) Certified copy of an accident record.

(8) Certified statement of "no record of accident". ]

[(9)] (5) Certified abstract of driving history record, or driving history record for applicants for commercial driver's license with passenger endorsement or transportation permit.

[(10)] (6) Name of registered owner.

[(11)] (7) Operator license information.

[(12)] (8) Certification of any copy or record.

[(13)] (9) Certified transcripts of hearing held by the commissioner, three dollars and fifty cents per page with a minimum charge of twenty dollars.

[(14)] (10) Each copy of a motor vehicle operator's completed application for a license.

[(15)] (11) Each copy of a completed application for registration of a motor vehicle.

[(16)] (12) Each copy of a title document provided to a municipality.

[(17)] (13) Each request for information as provided in section 14-10, as amended by this act, the amount provided in said section.

(14) Each document from a motor vehicle record, as defined in section 14-10, that is electronically maintained by the Department of Motor Vehicles.

[(18)] (15) For any copy or material released from information maintained by the Department of Motor Vehicles for which no fee is established by statute, an amount determined by the commissioner.

(b) The commissioner may establish fees not conforming to those of subsection (a) of this section for information furnished on a volume basis to persons or firms who satisfy the commissioner that the information furnished is properly required in connection with the conduct of such person's or firm's business, except that commencing on August 16, 2003, the fee established under this subsection for driving history records furnished to for-profit businesses shall be not less than fifteen dollars.

(c) The commissioner may waive any fee specified in subdivision (3) or (4) of subsection (a) of this section in the case of any person who submits a police report to the commissioner indicating that the number plate or set of number plates have been stolen or mutilated.

(d) No person, firm or corporation furnished information by the commissioner as provided by this section shall distribute such information for any other purpose than that for which it was furnished.

(e) Any person, firm or corporation which violates any provision of this section shall be fined not more than one hundred dollars.

Sec. 142. Section 14-67d of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):

The commissioner may issue to each manufacturer licensed under the provisions of sections 14-67a to 14-67d, inclusive, as amended by this act, registrations with the same distinguishing number. Each such registration shall expire [annually] biennially on the last day of June. For the issuance of each such registration and for the [annual] biennial renewal thereof there shall be charged a fee of [thirty-one dollars, and on and after July 1, 1992, thirty-five] one hundred forty dollars; except that the fee for a commercial registration shall be [one-half] the fee charged for the maximum gross weight of the motor vehicle on which such number or mark is used and except as otherwise provided by subsection (g) of section 14-49, as amended by this act. Registration certificates issued under the provisions of this section shall not be required to be carried upon such motor vehicles when on the public highways as required under subsection (a) of section 14-13. The manufacturer shall furnish financial responsibility satisfactory to the commissioner, in accordance with section 14-112, provided such financial responsibility shall not be required from a manufacturer if the commissioner finds that such manufacturer is of sufficient financial responsibility to meet such legal liability.

Sec. 143. Subsection (d) of section 51-56a of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):

(d) Each person who pays in any sum as a fine or forfeiture for any violation of sections 14-218a, 14-219, 14-222, 14-223, 14-227a, sections 14-230 to 14-240, inclusive, sections 14-241 to 14-249, inclusive, section 14-279 for the first offense, sections 14-289b, 14-299, 14-301 to 14-303, inclusive, or any regulation adopted under said sections or ordinance enacted in accordance with said sections shall pay an additional fee of [ten] fifteen dollars. The state shall remit to the municipalities in which the violations occurred the amounts paid under this subsection. Each clerk of the Superior Court or the Chief Court Administrator, or any other official of the Superior Court designated by the Chief Court Administrator, on or before the thirtieth day of January, April, July and October in each year, shall certify to the Comptroller the amount due for the previous quarter under this subsection to each municipality served by the office of the clerk or official.

Sec. 144. Section 13b-79x of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):

Not later than the day on which the Governor's proposed biennial budget is required to be submitted to the General Assembly pursuant to section 4-71, the Governor shall recommend to the General Assembly (1) any projects which the Governor believes are necessary to implement the transportation strategy [adopted pursuant to section 13b-57g] of the state; and (2) a financing plan for such projects.

Sec. 145. Section 12-263a of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011, and applicable to calendar quarters commencing on or after July 1, 2011):

As used in sections 12-263a to 12-263e, inclusive, as amended by this act:

(1) "Hospital" means any health care facility or institution, as defined in section 19a-630, which is licensed as a short-term general hospital by the Department of Public Health but does not include (A) any hospital which, on October 1, 1997, is within the class of hospitals licensed by the department as children's general hospitals, or (B) a short-term acute hospital operated exclusively by the state other than a short-term acute hospital operated by the state as a receiver pursuant to chapter 920;

[(2) "Gross revenue" means the amount of a hospital's total charges for all patient care services minus any refunds resulting from errors or overcharges;

(3) "Contractual allowance" means the percentage amount of discounts that are provided to nongovernmental payers pursuant to subsections (c), (d) and (e) of section 19a-646;

(4) "Uncompensated care" means the cost of care that is written off as a bad debt or provided free under a free care policy that has been approved by the Office of Health Care Access division of the Department of Public Health;

(5) "Other allowances" means any financial requirements, as authorized by the Office of Health Care Access division of the Department of Public Health, of a hospital resulting from circumstances including, but not limited to, an insurance settlement of a liability case or satisfaction of a lien or encumbrance, any difference between charges for employee self-insurance and related expenses. For fiscal years commencing on and after October 1, 1994, "other allowances" means the amount of any difference between charges for employee self-insurance and related expenses determined using the hospital's overall relationship of costs to charges as determined by the Office of Health Care Access division of the Department of Public Health;

(6) "Net revenue" means the amount of a hospital's gross revenue minus the hospital's (A) contractual allowances, (B) the difference between government charges and government payments, (C) uncompensated care and (D) other allowances;

(7) "Hospital gross earnings" means the amount of a hospital's net revenue minus (A) the amount that is projected to be received by the hospital from the federal government for Medicare patients, based on the hospital's budget authorization, and (B) the amount that is projected to be received by the hospital from the Department of Social Services, based on the hospital's budget authorization;

(8) "Patient care services" means therapeutic and diagnostic medical services provided by the hospital to inpatients and outpatients, including tangible personal property transferred in connection with such services. ]

(2) "Net patient revenue" means the amount of a hospital's gross revenue, including the amount received by the hospital from the federal government for Medicare patients;

(3) "Commissioner" means the Commissioner of Revenue Services;

(4) "Department" means the Department of Revenue Services.

Sec. 146. Section 12-263b of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011, and applicable to calendar quarters commencing on or after July 1, 2011):

[There is hereby imposed on the hospital gross earnings of each hospital in this state a tax (1) at the rate of eleven per cent of its hospital gross earnings in each taxable quarter for taxable quarters commencing prior to October 1, 1996; (2) at the rate of nine and one-fourth per cent of its hospital gross earnings in each taxable quarter commencing on or after October 1, 1996, and prior to October 1, 1997; (3) at the rate of eight and one-fourth per cent of its hospital gross earnings in each taxable quarter commencing on or after October 1, 1997, and prior to October 1, 1998; (4) at the rate of seven and one-fourth per cent of its hospital gross earnings in each taxable quarter commencing on or after October 1, 1998, and prior to October 1, 1999; and (5) at the rate of four and one-half per cent of its hospital gross earnings in each taxable quarter commencing on or after October 1, 1999, and prior to April 1, 2000. The hospital gross earnings of each hospital in this state shall not be subject to the provisions of this chapter with respect to calendar quarters commencing on or after April 1, 2000. ]

(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 at the rate of four and six-tenths per cent.

(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 [amounts of its hospital gross earnings, its net revenue and its gross revenue] amount of its net patient revenue for the calendar quarter ending the last day of the preceding month. 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.

Sec. 147. Section 12-263c of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011, and applicable to calendar quarters commencing on or after July 1, 2011):

(a) If any hospital fails to pay the amount of tax reported to be due on its return within the time specified under the provisions of section 12-263b, as amended by this act, there shall be imposed a penalty equal to ten per cent of such amount due and unpaid, or fifty dollars, whichever is greater. The tax shall bear interest at the rate of one per cent per month or fraction thereof, from the due date of such tax until the date of payment.

(b) If any hospital has not made its return within one month after the time specified in section 12-263b, as amended by this act, the Commissioner of Revenue Services may make such return at any time thereafter, according to the best information obtainable and according to the form prescribed. To the tax imposed upon the basis of such return, there shall be added an amount equal to ten per cent of such tax, or fifty dollars, whichever is greater. The tax shall bear interest at the rate of one per cent per month or fraction thereof, from the due date of such tax until the date of payment.

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

(d) The commissioner shall notify the Commissioner of Social Services of any amount delinquent under sections 12-263a to 12-263e, inclusive, as amended by this act, and, upon receipt of such notice, the Commissioner of Social Services shall deduct and withhold such amount from amounts otherwise payable by the Department of Social Services to the delinquent hospital.

Sec. 148. Section 12-263d of the general statutes is amended by adding subsection (c) as follows (Effective July 1, 2011, and applicable to calendar quarters commencing on or after July 1, 2011):

(NEW) (c) The commissioner may enter into an agreement with the Commissioner of Social Services delegating to the Commissioner of Social Services the authority to examine the records and returns of any hospital subject to the tax imposed under section 12-263b, as amended by this act, and to determine whether such tax has been underpaid or overpaid. If such authority is so delegated, examinations of such records and returns by the Commissioner of Social Services and determinations by the Commissioner of Social Services that such tax has been underpaid or overpaid shall have the same effect as similar examinations or determinations made by the Commissioner of Revenue Services.

Sec. 149. (NEW) (Effective July 1, 2011, and applicable to calendar quarters commencing on or after July 1, 2011) At the close of each fiscal year commencing with the fiscal year ending June 30, 2012, the Comptroller is authorized to record as revenue for such fiscal year the amount of tax imposed under the provisions of section 12-263b of the general statutes, as amended by this act, that is received by the Commissioner of Revenue Services not later than five business days after the last day of July immediately following the end of such fiscal year.

Sec. 150. Section 17b-321 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):

(a) On or before July 1, 2005, and on or before July first biennially thereafter, the Commissioner of Social Services shall determine the amount of the user fee and promptly notify the commissioner and nursing homes of such amount. The user fee shall be (1) the sum of each nursing home's anticipated nursing home net revenue, including, but not limited to, its estimated net revenue from any increases in Medicaid payments, during the twelve-month period ending on June thirtieth of the succeeding calendar year, (2) which sum shall be multiplied by a percentage as determined by the Secretary of the Office of Policy and Management, in consultation with the Commissioner of Social Services, provided before January 1, 2008, such percentage shall not exceed six per cent, [and] on and after January 1, 2008, and prior to October 1, 2011, such percentage shall not exceed five and one-half per cent, and on and after October 1, 2011, such percentage shall not exceed the maximum allowed under federal law, and (3) which product shall be divided by the sum of each nursing home's anticipated resident days during the twelve-month period ending on June thirtieth of the succeeding calendar year. The Commissioner of Social Services, in anticipating nursing home net revenue and resident days, shall use the most recently available nursing home net revenue and resident day information. [On or before July 1, 2007, the Commissioner of Social Services shall report, in accordance with section 11-4a, to the joint standing committees of the General Assembly having cognizance of matters relating to appropriations and the budgets of state agencies and human services on the detrimental effects, if any, that a biennial determination of the user fee may have on private payors. ]

(b) Upon approval of the waiver of federal requirements for uniform and broad-based user fees in accordance with 42 CFR 433. 68 pursuant to section 17b-323, the Commissioner of Social Services shall redetermine the amount of the user fee and promptly notify the commissioner and nursing homes of such amount. The user fee shall be (1) the sum of each nursing home's anticipated nursing home net revenue, including, but not limited to, its estimated net revenue from any increases in Medicaid payments, during the twelve-month period ending on June thirtieth of the succeeding calendar year but not including any such anticipated net revenue of any nursing home exempted from such user fee due to waiver of federal requirements pursuant to section 17b-323, (2) which sum shall be multiplied by a percentage as determined by the Secretary of the Office of Policy and Management, in consultation with the Commissioner of Social Services, provided before January 1, 2008, such percentage shall not exceed six per cent, [and] on and after January 1, 2008, and prior to October 1, 2011, such percentage shall not exceed five and one-half per cent, and on and after October 1, 2011, such percentage shall not exceed the maximum allowed under federal law, and (3) which product shall be divided by the sum of each nursing home's anticipated resident days, but not including the anticipated resident days of any nursing home exempted from such user fee due to waiver of federal requirements pursuant to section 17b-323. Notwithstanding the provisions of this subsection, the amount of the user fee for each nursing home licensed for more than two hundred thirty beds or owned by a municipality shall be equal to the amount necessary to comply with federal provider tax uniformity waiver requirements as determined by the Commissioner of Social Services. The Commissioner of Social Services may increase retroactively the user fee for nursing homes not licensed for more than two hundred thirty beds and not owned by a municipality to the effective date of waiver of said federal requirements to offset user fee reductions necessary to meet the federal waiver requirements. On or before July 1, 2005, and biennially thereafter, the Commissioner of Social Services shall determine the amount of the user fee in accordance with this subsection. The Commissioner of Social Services, in anticipating nursing home net revenue and resident days, shall use the most recently available nursing home net revenue and resident day information. [On or before July 1, 2007, the Commissioner of Social Services shall report, in accordance with section 11-4a, to the joint standing committees of the General Assembly having cognizance of matters relating to appropriations and the budgets of state agencies and human services on the detrimental effects, if any, that a biennial determination of the user fee may have on private payors. ]

(c) (1) Following a redetermination of the resident day user fee by the Commissioner of Social Services pursuant to subsection (b) of this section, the Commissioner of Social Services shall notify the commissioner of the identity of (A) any nursing home subsequently exempted from the resident day user fee due to the waiver of federal requirements pursuant to section 17b-323 and the effective date of such waiver, (B) any nursing home licensed for more than two hundred thirty beds or owned by a municipality and the effective date of any change in its user fee, and (C) any nursing home for which the user fee is retroactively increased pursuant to subsection (b) of this section and the effective date of such increase. The Commissioner of Social Services shall provide notice of any such retroactive user fee increase to each nursing home so affected.

(2) Upon being notified by the Commissioner of Social Services, the commissioner shall refund or credit to any nursing home subsequently exempted from the resident day user fee due to the waiver of federal requirements pursuant to section 17b-323 any resident day user fee collected from such home. No interest shall be payable on the amount of such refund or credit. Any such nursing home shall refund any fees paid by or on behalf of any resident to the party making such payment.

(3) Upon being notified by the Commissioner of Social Services, the commissioner shall refund or credit to any nursing home licensed for more than two hundred thirty beds or owned by a municipality any resident day user fee collected from such home in excess of the resident day user fee that would have been payable had the user fee, as redetermined by the Commissioner of Social Services, been used in calculating the nursing home's resident day user fee. No interest shall be payable on the amount of such refund or credit.

(4) Upon being notified by the Commissioner of Social Services, the commissioner shall notify any nursing home for which the user fee is retroactively increased pursuant to subsection (b) of this section of the additional amount of resident day user fee due and owing from such nursing home. Such a notice of additional amount due and owing to the commissioner shall not be treated as a notice of deficiency assessment by the commissioner nor shall the nursing home have, based on such notice of additional amount due, any right of protest or appeal to the commissioner as in the case of such a deficiency assessment. No interest shall be payable on such additional amount to the extent such additional amount is paid on or before the last day of the month next succeeding the month during which the Commissioner of Social Services provided notice of such retroactive user fee increase to such nursing home.

Sec. 151. (NEW) (Effective July 1, 2011) (a) For purposes of this section and section 152 of this act:

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

(2) "Department" means the Department of Revenue Services;

(3) "Intermediate care facility for the mentally retarded" or "intermediate care facility" means a residential facility for the mentally retarded which is certified to meet the requirements of 42 CFR 442, Subpart C and, in the case of a private facility, licensed pursuant to section 17a-227 of the general statutes;

(4) "Resident day" means a day of intermediate care facility residential care provided to an individual and includes the day a resident is admitted and any day for which the intermediate care facility is eligible for payment for reserving a resident's bed due to hospitalization or temporary leave and for the date of death. For purposes of this subdivision, a day of care shall be the period of time between the census-taking hour in a facility on two successive calendar days. "Resident day" does not include the day a resident is discharged;

(5) "Intermediate care facility for the mentally retarded net revenue" means amounts billed by an intermediate care facility for all services provided, including room, board and ancillary services, minus (A) contractual allowances, (B) payer discounts, (C) charity care, and (D) bad debts; and

(6) "Contractual allowances" means the amount of discounts allowed by an intermediate care facility to certain payers from amounts billed for room, board and ancillary services.

(b) (1) For each calendar quarter commencing on or after July 1, 2011, there is hereby imposed a resident day user fee on each intermediate care facility for the mentally retarded in this state, which fee shall be the product of the facility's total resident days during the calendar quarter multiplied by the user fee, as determined by the Commissioner of Social Services pursuant to section 152 of this act.

(2) Each intermediate care facility for the mentally retarded shall, on or before the last day of January, April, July and October of each year, render to the commissioner a return, on forms prescribed or furnished by the commissioner, stating the intermediate care facility's total resident days during the calendar quarter ending on the last day of the preceding month and stating such other information as the commissioner deems necessary for the proper administration of the provisions of this section. The resident day user fee imposed under this section shall be due and payable on the due date of such return. Each intermediate care facility shall be required to file such return electronically with the department and to make such payment by electronic funds transfer in the manner provided by chapter 228g of the general statutes, irrespective of whether such facility would have otherwise been required to file such return electronically or to make such payment by electronic funds transfer under the provisions of chapter 228g of the general statutes.

(c) Whenever such resident day user fee 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 interest at the rate of one per cent per month or a fraction thereof shall accrue on such user fee from the due date of such user fee until the date of payment.

(d) The commissioner shall notify the Commissioner of Social Services of any amount delinquent under section 152 of this act and, upon receipt of such notice, the Commissioner of Social Services shall deduct and withhold such amount from amounts otherwise payable by the Department of Social Services to the delinquent facility.

(e) The provisions of section 12-548 of the general statutes, sections 12-550 to 12-554, inclusive, of the general statutes and section 12-555a of the general statutes shall apply to the provisions of this section in the same manner and with the same force and effect as if the language of said sections had been incorporated in full into this section and had expressly referred to the user fee imposed under this section, except to the extent that any provision is inconsistent with a provision in this section. For purposes of section 12-39g of the general statutes, the resident day user fee shall be treated as a tax.

(f) The commissioner may enter into an agreement with the Commissioner of Social Services delegating to the Commissioner of Social Services the authority to examine the records and returns of any intermediate care facility for the mentally retarded in this state subject to the resident day user fee imposed under this section and to determine whether such user fee has been underpaid or overpaid. If such authority is so delegated, examinations of such records and returns by the Commissioner of Social Services and determinations by the Commissioner of Social Services that such user fee has been underpaid or overpaid shall have the same effect as similar examinations or determinations made by the Commissioner of Revenue Services.

(g) (1) The commissioner shall not collect the resident day user fee pursuant to this section until the Commissioner of Social Services informs the commissioner that all the necessary federal approvals are in effect to secure federal financial participation matching funds associated with any authorized facility rate increases.

(2) The commissioner shall cease to collect the resident day user fee pursuant to this section if the Commissioner of Social Services informs the commissioner that the federal approvals described in subdivision (1) of this subsection are withheld or withdrawn.

Sec. 152. (NEW) (Effective July 1, 2011) On or before July 1, 2011, and on or before July first biennially thereafter, the Commissioner of Social Services shall determine the amount of the user fee and promptly notify the commissioner and the intermediate care facilities for the mentally retarded of such amount. The user fee shall be (1) the sum of each facility's anticipated net revenue, including, but not limited to, its estimated net revenue from any increases in Medicaid payments during the twelve-month period ending on June thirtieth of the succeeding calendar year, (2) which sum shall be multiplied by a percentage as determined by the Secretary of the Office of Policy and Management, in consultation with the Commissioner of Social Services, provided, before October 1, 2011, such percentage shall not exceed five and one-half per cent and, on and after October 1, 2011, such percentage shall not exceed the maximum amount allowed under federal law, and (3) which product shall be divided by the sum of each facility's anticipated resident days during the twelve-month period ending on June thirtieth of the succeeding calendar year. The Commissioner of Social Services, in anticipating facility net revenue and resident days, shall use the most recently available facility net revenue and resident day information.

Sec. 153. (NEW) (Effective July 1, 2011) At the close of each fiscal year commencing with the fiscal year ending June 30, 2012, the Comptroller is authorized to record as revenue for such fiscal year the amount of the user fee imposed under the provisions of section 151 of this act that is received by the Commissioner of Revenue Services not later than five business days after the last day of July immediately following the end of such fiscal year.

Sec. 154. (NEW) (Effective July 1, 2011) The Commissioner of Social Services, pursuant to section 17b-10 of the general statutes, may implement policies and procedures necessary to administer the provisions of this act, while in the process of adopting such policies and procedures in regulation form, provided the commissioner prints notice of intent to adopt regulations in the Connecticut Law Journal not later than twenty days after the date of implementation. Policies and procedures implemented pursuant to this section shall be valid until the time final regulations are adopted.

Sec. 155. (Effective July 1, 2011) The appropriations in section 1 of this act are supported by the GENERAL FUND revenue estimates as follows:

   

2011 - 2012

2012 - 2013

 

TAXES

   
 

Personal Income

$ 8,550,600,000

$ 8,909,000,000

 

Sales and Use

3,798,800,000

3,965,500,000

 

Corporations

710,600,000

802,500,000

 

Public Service Corporations

268,700,000

275,200,000

 

Inheritance and Estate

158,000,000

162,100,000

 

Insurance Companies

248,400,000

248,400,000

 

Cigarettes

444,000,000

426,100,000

 

Real Estate Conveyance

90,300,000

98,400,000

 

Oil Companies

93,100,000

120,600,000

 

Electric Generation

72,000,000

72,000,000

 

Alcoholic Beverages

56,900,000

57,200,000

 

Admissions, Dues and Cabaret

39,600,000

44,200,000

 

Miscellaneous

514,200,000

521,200,000

 

TOTAL TAXES

15,045,200,000

15,702,400,000

       
 

Refunds of Taxes

-1,020,000,000

-1,063,700,000

 

R & D Credit Exchange

-9,000,000

-9,500,000

 

TAXES LESS REFUNDS

14,016,200,000

14,629,200,000

       
 

OTHER REVENUE

   
 

Transfer Special Revenue

288,400,000

289,700,000

 

Indian Gaming Payments

375,500,000

387,200,000

 

Licenses, Permits and Fees

271,200,000

252,900,000

 

Sales of Commodities and Services

36,400,000

37,300,000

 

Rentals, Fines and Escheats

127,400,000

121,700,000

 

Investment Income

2,900,000

4,400,000

 

Miscellaneous

163,000,000

163,900,000

 

Refunds of Payments

-38,300,000

-22,600,000

 

TOTAL OTHER REVENUE

1,226,500,000

1,234,500,000

       
 

OTHER SOURCES

   
 

Federal Grants

3,566,050,000

3,694,350,000

 

Transfer From Tobacco Settlement

96,100,000

93,100,000

 

Transfer to Other Funds

-185,300,000

-234,600,000

 

TOTAL OTHER SOURCES

3,476,850,000

3,552,850,000

       
 

TOTAL GENERAL FUND REVENUE

18,719,550,000

19,416,550,000

Sec. 156. (Effective July 1, 2011) The appropriations in section 2 of this act are supported by the SPECIAL TRANSPORTATION FUND revenue estimates as follows:

   

2011 - 2012

2012 - 2013

       
 

TAXES

   
 

Motor Fuels

$ 507,100,000

$ 506,700,000

 

Oil Companies

226,900,000

199,400,000

 

Sales Tax DMV

70,600,000

71,900,000

 

TOTAL TAXES

804,600,000

778,000,000

 

Refunds of Taxes

-7,200,000

-7,400,000

 

TOTAL - TAXES LESS REFUNDS

797,400,000

770,600,000

       
 

OTHER SOURCES

   
 

Motor Vehicle Receipts

237,600,000

242,600,000

 

Licenses, Permits, Fees

145,300,000

147,300,000

 

Interest Income

12,500,000

15,000,000

 

Federal Grants

13,100,000

13,100,000

 

Transfers from Other Funds

102,600,000

151,300,000

 

TOTAL - OTHER SOURCES

511,100,000

569,300,000

 

Refunds of Payments

-3,100,000

-3,200,000

 

NET TOTAL OTHER SOURCES

508,000,000

566,100,000

       
 

TOTAL SPECIAL TRANSPORTATION FUND REVENUE

1,305,400,000

1,336,700,000

Sec. 157. (Effective July 1, 2011) The appropriations in section 3 of this act are supported by the MASHANTUCKET PEQUOT AND MOHEGAN FUND revenue estimates as follows:

   

2011 - 2012

2012 - 2013

       
 

Transfers from General Fund

$ 61,800,000

$ 61,800,000

       
 

TOTAL MASHANTUCKET PEQUOT AND MOHEGAN FUND REVENUE

61,800,000

61,800,000

Sec. 158. (Effective July 1, 2011) The appropriations in section 4 of this act are supported by the SOLDIERS, SAILORS AND MARINES' FUND revenue estimates as follows:

   

2011 - 2012

2012 - 2013

       
 

Transfers from the Trust Fund

$ 3,100,000

$ 3,100,000

       
 

TOTAL SOLDIERS, SAILORS AND MARINES' FUND REVENUE

3,100,000

3,100,000

Sec. 159. (Effective July 1, 2011) The appropriations in section 5 of this act are supported by the REGIONAL MARKET OPERATION FUND revenue estimates as follows:

   

2011 - 2012

2012 - 2013

       
 

Rentals and Investment Income

$ 925,000

$ 925,000

 

Use of Fund Balance from Prior Years

45,000

15,000

       
 

TOTAL REGIONAL MARKET OPERATION FUND REVENUE

970,000

940,000

Sec. 160. (Effective July 1, 2011) The appropriations in section 6 of this act are supported by the BANKING FUND revenue estimates as follows:

   

2011 - 2012

2012 - 2013

       
 

Fees and Assessments

$ 25,900,000

$ 21,900,000

 

Use of Fund Balance from Prior Years

700,000

4,300,000

       
 

TOTAL BANKING FUND REVENUE

26,600,000

26,200,000

Sec. 161. (Effective July 1, 2011) The appropriations in section 7 of this act are supported by the INSURANCE FUND revenue estimates as follows:

   

2011 - 2012

2012 - 2013

       
 

Fees and Assessments

$ 26,700,000

$ 26,200,000

       
 

TOTAL INSURANCE FUND REVENUE

26,700,000

26,200,000

Sec. 162. (Effective July 1, 2011) The appropriations in section 8 of this act are supported by the CONSUMER COUNSEL AND PUBLIC UTILITY CONTROL FUND revenue estimates as follows:

   

2011 - 2012

2012 - 2013

       
 

Fees and Assessments

$ 26,300,000

$ 25,900,000

       
 

TOTAL CONSUMER COUNSEL AND PUBLIC UTILITY CONTROL FUND REVENUE

26,300,000

25,900,000

Sec. 163. (Effective July 1, 2011) The appropriations in section 9 of this act are supported by the WORKERS' COMPENSATION FUND revenue estimates as follows:

   

2011 - 2012

2012 - 2013

       
 

Fees and Assessments

$ 22,300,000

$ 22,100,000

       
 

TOTAL WORKERS' COMPENSATION FUND REVENUE

22,300,000

22,100,000

Sec. 164. (Effective July 1, 2011) The appropriations in section 10 of this act are supported by the CRIMINAL INJURIES COMPENSATION FUND revenue estimates as follows:

   

2011 - 2012

2012 - 2013

       
 

Restitutions

$ 3,310,000

$ 3,310,000

 

Use of Fund Balance from Prior Years

200,000

300,000

       
 

TOTAL CRIMINAL INJURIES COMPENSATION FUND REVENUE

3,510,000

3,610,000

Sec. 165. Sections 3-121a, 15-155, 15-155d, 15-155e and 16a-22l of the general statutes are repealed. (Effective from passage)

Sec. 166. Subdivisions (47), (48), (52), (95), (97) and (111) of section 12-412 and section 12-412b of the general statutes are repealed. (Effective July 1, 2011, and applicable to sales occurring on or after said date)

Approved May 4, 2011