SB 477 — AN ACT CONCERNING THE FAILURE TO FILE FOR CERTAIN GRAND LIST EXEMPTIONS, A MUNICIPAL OPTION TO ABATE DELINQUENT PROPERTY TAXES ON CERTAIN PARCELS OF LAND, ALLOCATIONS OF CERTAIN STATE FUNDS AND ITEMS IMPLEMENTING THE STATE BUDGET FOR THE BIENNIUM ENDING JUNE 30, 2027.

654 Sec.

511. from passage New section FIN Joint Favorable Subst.

sSB477Subsection /(q) Fileof section 36 of public act 25-168, as amended by section 12 of public act 26-68, is repealed and the following is Public Act No.

65426-76 45 sSB477of File112 Substitute Senate Bill No.

654477 Thesubstituted followingin Fiscallieu Impact Statement and Bill Analysis are prepared for the benefit of the members of the General Assembly, solely for purposes of information, summarization and explanation and do not represent the intent of the General Assembly or either chamber thereof for(Effective anyfrom purpose.passage):

In(q) general,The sum of $210,000 of the amount appropriated in section 1 of public act 25-168, as amended by [this act] section 12 of public act 26-68, to the Department of Education, for Other Expenses, for the fiscal impactsyear areending basedJune upon30, a2026, varietyand the sum of informational[$210,000] sources,$220,000 includingof the analyst’samount professionalappropriated knowledge.in said section to the Department of Education, for Various Grants, for the fiscal year ending June 30, 2027, shall be made available in said fiscal years to provide a grant to Stamford Public Education Foundation.

WheneverSec. applicable, agency data is consulted as part of the analysis, however final products do not necessarily reflect an assessment from any specific department.

OFA12. Fiscal Note State Impact:

NoneSubsection Municipal(vv) Impact:of section 36 of public act 25-168, as amended by section 12 of public act 26-68, is repealed and the following is substituted in lieu thereof (Effective from passage):

Municipalities(vv) EffectThe FYsum 27of $$500,000 FYof 28the $amount Allappropriated Municipalitiesin Potentialsection See1 Belowof Nonepublic Revenueact Loss25-168, Berlin;as amended by [this act] section 12 of public act 26-68, to the Department of Education, for Other Expenses, for the fiscal year ending June 30, 2026, and the sum of $500,000 of the amount appropriated in said section to the Department of Education, for [Various Grants] SERC, for the fiscal year ending June 30, 2027, shall be made available in said fiscal years to provide a grant to the State Education Resource Center for disconnected youth programming.

Lebanon;Sec.

Middletown;13.

Cost/RevenueSubsection See(h) Belowof Nonesection West46b-231 Hartfordof Lossthe Explanation2026 Section1supplement through4 allowtaxpayersinBerlin,Lebanon, Middletown, and West Hartford to receivethe taxgeneral exemptionsstatutes thatis theyrepealed wouldand havethe otherwisefollowing beenis eligiblesubstituted toin receivelieu ifthereof they(Effective hadJuly not1, missed2026): the filing deadline for such exemptions in certain years.

Depending(h) on[(1) whetherOn theand paymentsafter haveJuly already1, been2023,the made,Chief thisFamily resultsSupport inMagistrate shall receive a costsalary toof theseone townshundred tosixty-nine reimbursethousand sucheight taxpayershundred oreighty adollars, revenueand loss.other family support magistrates shall receive an annual salary of one hundred sixty-one thousand six hundred eighty- two dollars.] [(2)] (1) On and after July 1, 2024, the Chief Family Support Public Act No.

It26-76 is6 anticipatedof that112 anySubstitute impactSenate wouldBill onlyNo. occur in FY 27.

Section5477 allowsmunicipalitiestoMagistrate abateshall certaindelinquentreceive taxes.a salary of one hundred seventy-four thousand nine hundred seventy-six dollars, and other family support magistrates shall receive an annual salary of one hundred sixty-six thousand five hundred thirty-three dollars.

This[(3)] results(2) inOn aand revenueafter lossJuly in1, FY2025, 27the toChief theFamily extentSupport Magistrate shall receive a municipalitysalary votesof toone abatehundred theseeighty-one taxes.thousand one hundred one dollars, and other family support magistrates shall receive an annual salary of one hundred seventy-two thousand three hundred sixty-one dollars.

The(3) OutOn Yearsand None.after July 1, 2026, the Chief Family Support Magistrate shall receive a salary of one hundred eighty-eight thousand nine hundred seventy-nine dollars, and other family support magistrates shall receive an annual salary of one hundred seventy-nine thousand eight hundred fifty-nine dollars.

sSB477Sec. / File No.

65414. 5 sSB477 File No.

654Subsection OLR(b) Billof Analysissection sSB46b-236 477of ANthe ACT2026 CONCERNINGsupplement THEto FAILUREthe TOgeneral FILEstatutes FORis CERTAINrepealed GRANDand LISTthe EXEMPTIONSfollowing ANDis Asubstituted MUNICIPALin OPTIONlieu TOthereof ABATE(Effective DELINQUENTJuly PROPERTY1, TAXES2026): ON CERTAIN PARCELS OF LAND.

SUMMARY(b) The[(1) OfficeOn and after July 1, 2023, each family support referee shall receive, for acting as a family support referee, in addition to the retirement salary, the sum of Legislativetwo Researchhundred doesfifty-two notdollars analyzeand Specialexpenses, Acts.including mileage, for each day a family support referee is so engaged.] [(2)] (1) On and after July 1, 2024, each family support referee shall receive, for acting as a family support referee, in addition to the retirement salary, the sum of two hundred sixty dollars and expenses, including mileage, for each day a family support referee is so engaged.

COMMITTEE[(3)] ACTION(2) Finance,On Revenue and Bondingafter CommitteeJuly Joint1, Favorable2025, Substituteeach Yeafamily 53support Nayreferee 0shall (04/01/2026)receive, sSB477for /acting Fileas a family support referee, in addition to the retirement salary, the sum of two hundred sixty-nine dollars and Public Act No.

65426-76 67 of 112 Substitute Senate Bill No.

477 expenses, including mileage, for each day a family support referee is so engaged.

(3)Onandafter July 1, 2026,eachfamily supportreferee shallreceive, for acting as a family support referee, in addition to the retirement salary, the sum of two hundred eighty dollars and expenses, including mileage, for each day a family support referee is so engaged.

Sec.

15.

Subsection (a) of section 51-47 of the 2026 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2026):

(a) The judges of the Superior Court, judges of the Appellate Court and judges of the Supreme Court shall receive annually salaries as follows:

[(1) On and after July 1, 2023, (A) the Chief Justice of the Supreme Court, two hundred thirty-three thousand five hundred twelve dollars;

(B) the Chief Court Administrator if a judge of the Supreme Court, Appellate Court or Superior Court, two hundred twenty-four thousand three hundred ninety dollars;

(C) each associate judge of the Supreme Court, two hundred sixteen thousand sixty-three dollars;

(D) the Chief Judge of the Appellate Court, two hundred thirteen thousand six hundred seventy-four dollars;

(E) each judge of the Appellate Court, two hundred two thousand nine hundred fifty-seven dollars;

(F) the Deputy Chief Court Administrator if a judge of the Superior Court, one hundred ninety-nine thousand two hundred twenty-three dollars;

and (G) each judge of the Superior Court, one hundred ninety-five thousand one hundred sixty-seven dollars.] [(2)] (1) On and after July 1, 2024, (A) the Chief Justice of the Supreme Court, two hundred forty thousand five hundred eighteen dollars;

(B) the Chief Court Administrator if a judge of the Supreme Court, Appellate Court or Superior Court, two hundred thirty-one thousand Public Act No.

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477 one hundred twenty-one dollars;

(C) each associate judge of the Supreme Court, two hundred twenty-two thousand five hundred forty- five dollars;

(D) the Chief Judge of the Appellate Court, two hundred twenty thousand eighty-four dollars;

(E) each judge of the Appellate Court, two hundred nine thousand forty-six dollars;

(F) the Deputy ChiefCourtAdministratorifajudgeoftheSuperiorCourt,twohundred five thousand one hundred ninety-nine dollars;

and (G) each judge of the Superior Court, two hundred one thousand twenty-three dollars.

[(3)] (2) On and after July 1, 2025, (A) the Chief Justice of the Supreme Court, two hundred forty-eight thousand nine hundred thirty-six dollars;

(B) the Chief Court Administrator if a judge of the Supreme Court, Appellate Court or Superior Court, two hundred thirty-nine thousand two hundred ten dollars;

(C) each associate judge of the Supreme Court, two hundred thirty thousand three hundred thirty-four dollars;

(D) the Chief Judge of the Appellate Court, two hundred twenty-seventhousandsevenhundredeighty-sixdollars;(E)eachjudge of the Appellate Court, two hundred sixteen thousand three hundred thirty-six dollars;

(F) the Deputy Chief Court Administrator if a judge of the Superior Court, two hundred twelve thousand three hundred eighty-one dollars;

and (G) each judge of the Superior Court, two hundred eight thousand fifty-nine dollars.

(3) On and after July 1, 2026, (A) the Chief Justice of the Supreme Court, two hundred fifty-nine thousand seven hundred sixty-four dollars;

(B) the Chief Court Administrator if a judge of the Supreme Court, Appellate Court or Superior Court, two hundred forty-nine thousand six hundred sixteen dollars;

(C) each associate judge of the Supreme Court, two hundred forty thousand three hundred fifty-four dollars;

(D) the Chief Judge of the Appellate Court, two hundred thirty- seven thousand six hundred ninety-five dollars;

(E) each judge of the Appellate Court, two hundred twenty-five thousand seven hundred seventy-fivedollars;(F)theDeputyChiefCourtAdministratorifajudge Public Act No.

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477 of the Superior Court, two hundred twenty-one thousand six hundred twenty dollars;

and (G) each judge of the Superior Court, two hundred seventeen thousand one hundred nine dollars.

Sec.

16.

Subsection (b) of section 51-47 of the 2026 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2026):

(b) [(1) In addition to the salary such judge is entitled to receive under subsection (a) of this section, on and after July 1, 2023, a judge designated as the administrative judge of the appellate system shall receive one thousand three hundred thirty-one dollars in additional compensation, each Superior Court judge designated as the administrative judge of a judicial district shall receive one thousand three hundred thirty-one dollars in additional compensation and each Superior Court judge designated as the chief administrative judge for facilities, administrative appeals, judicial marshal service or judge trial referees or for the Family, Juvenile, Criminal or Civil Division of the Superior Court shall receive one thousand three hundred thirty-one dollars in additional compensation.] [(2)] (1) In addition to the salary such judge is entitled to receive under subsection (a) of this section, on and after July 1, 2024, a judge designated as the administrative judge of the appellate system shall receive one thousand three hundred seventy-one dollars in additional compensation, each Superior Court judge designated as the administrative judge of a judicial district shall receive one thousand three hundred seventy-one dollars in additional compensation and each Superior Court judge designated as the chief administrative judge for facilities, administrative appeals, judicial marshal service or judge trial referees or for the Family, Juvenile, Criminal or Civil Division of the Superior Court shall receive one thousand three hundred seventy-one dollars in additional compensation.

Public Act No.

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477 [(3)] (2) In addition to the salary such judge is entitled to receive under subsection (a) of this section, on and after July 1, 2025, a judge designated as the administrative judge of the appellate system shall receive one thousand four hundred nineteen dollars in additional compensation, each Superior Court judge designated as the administrativejudgeofajudicialdistrictshallreceiveonethousandfour hundred nineteen dollarsinadditionalcompensationandeach Superior Court judge designated as the chief administrative judge for facilities, administrative appeals, judicial marshal service or judge trialrefereesor for theFamily, Juvenile, CriminalorCivilDivisionoftheSuperior Court shall receive one thousand four hundred nineteen dollars in additional compensation.

(3) In addition to the salary such judge is entitled to receive under subsection (a) of this section, on and after July 1, 2026, a judge designated as the administrative judge of the appellate system shall receive one thousand four hundred eighty-one dollars in additional compensation, each Superior Court judge designated as the administrativejudgeofajudicialdistrictshallreceiveonethousandfour hundred eighty-one dollars in additional compensation and each Superior Court judge designated as the chief administrative judge for facilities, administrative appeals, judicial marshal service or judge trial referees or for the Family, Juvenile, Criminal or Civil Division of the Superior Court shall receive one thousand four hundred eighty-one dollars in additional compensation.

Sec.

17.

Subsection (f) of section 52-434 of the 2026 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2026):

(f) Each judge trial referee shall receive, for acting as a referee or as a single auditor or committee of any court or for performing duties assigned by the Chief Court Administrator with the approval of the Chief Justice, for each day the judge trial referee is so engaged, in Public Act No.

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477 addition to the retirement salary:

(1) [(A) On and after July 1, 2023, the sum of two hundred ninety-four dollars;

(B) on] (A) On and after July 1, 2024, the sum of three hundred two dollars;

[and (C)] (B) on and after July 1, 2025, the sum of three hundred twelve dollars;

and (C) on and after July 1, 2026, the sum of three hundred twenty-six dollars;

and (2) expenses, including mileage.

Such amounts shall be taxed by the court making the reference in the same manner as other court expenses.

Sec.

18.

Section 12-263p of the 2026 supplement to the general statutes, as amended by section 61 of public act 26-68, is repealed and the following is substituted in lieu thereof (Effective July 1, 2026):

As used in sections 12-263p to 12-263x, inclusive, and section 362 of public act 26-68, unless the context otherwise requires:

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

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

(3) "Taxpayer" means any health care provider subject to any tax or fee under section 12-263q or 12-263r;

(4) "Health care provider" means an individual or entity that receives any payment or payments for health care items or services provided;

(5) "Gross receipts" means the amount received, whether in cash or in kind,frompatients,third-partypayersandothersfortaxablehealthcare items or services provided by the taxpayer in the state, including retroactive adjustments under reimbursement agreements with third- party payers, without any deduction for any expenses of any kind;

(6) "Net revenue" means gross receipts less payer discounts, charity care and bad debts, to the extent the taxpayer previously paid tax under section 12-263q on the amount of such bad debts;

(7) "Payer discounts" means the difference between a health care Public Act No.

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477 provider's published charges and the payments received by the health care provider from one or more health care payers for a rate or method of payment that is different than or discounted from such published charges.

"Payer discounts" does not include charity care or bad debts;

(8) "Charity care" means free or discounted health care services rendered by a health care provider to an individual who cannot afford to pay for such services, including, but not limited to, health care services provided to an uninsured patient who is not expected to pay all or part of a health care provider's bill based on income guidelines and other financial criteria set forth in the general statutes or in a health care provider's charity care policies on file at the office of such provider.

"Charity care" does not include bad debts or payer discounts;

(9) "Received" means "received" or "accrued", construed according to the method of accounting customarily employed by the taxpayer;

(10) "Hospital" means any health care facility, as defined in section 19a-630, that (A) is licensed by the Department of Public Health as a short-term general hospital or children's general hospital;

(B) is maintained primarily for the care and treatment of patients with disorders other than mental diseases;

(C) meets the requirements for participation in Medicare as a hospital;

and (D) has in effect a utilization review plan, applicable to all Medicaid patients, that meets the requirements of 42 CFR 482.30, as amended from time to time, unless a waiver has been granted by the Secretary of the United States Department of Health and Human Services;

(11) "Inpatient hospital services" means, in accordance with federal law, all services that are (A) ordinarily furnished in a hospital for the care and treatment of inpatients;

(B) furnished under the direction of a physician or dentist;

and (C) furnished in a hospital.

"Inpatient hospital services" does not include skilled nursing facility services and intermediate care facility services furnished by a hospital with swing Public Act No.

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477 bed approval;

(12) "Inpatient" means a patient who has been admitted to a medical institution as an inpatient on the recommendation of a physician or dentist and who (A) receives room, board and professional services in theinstitutionfor atwenty-four-hour periodor longer,or(B)isexpected by the institution to receive room, board and professional services in the institution for a twenty-four-hour period or longer, even if the patient does not actually stay in the institution for a twenty-four-hour period or longer;

(13) "Outpatient hospital services" means, in accordance with federal law, preventive, diagnostic, therapeutic, rehabilitative or palliative services that are (A) furnished to an outpatient;

(B) furnished by or under the direction of a physician or dentist;

and (C) furnished by a hospital;

(14) "Outpatient" means a patient of an organized medical facility or a distinct part of such facility, who is expected by the facility to receive, and who does receive, professional services for less than a twenty-four- hour period regardless of the hour of admission, whether or not a bed is used or the patient remains in the facility past midnight;

(15) "Nursing home" means any licensed chronic and convalescent nursing home or a rest home with nursing supervision;

(16) "Intermediate care facility for individuals with intellectual disabilities" or "intermediate care facility"meansaresidentialfacility for persons with intellectual disability that is certified to meet the requirements of 42 CFR 442, Subpart C, as amended from time to time, and, inthe case ofa private facility,licensed pursuant to section17a-227;

(17) "Medicare day" means a day of nursing home care service provided to an individual who is eligible for payment, in full or with a coinsurance requirement, under the federal Medicare program, Public Act No.

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477 including fee for service and managed care coverage;

(18) "Nursing home resident day" means a day of nursing home care service provided to an individual and includes the day a resident is admitted and any day for which the nursing home 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 nursing home care service shall be the period of time between the census-taking hour in a nursing home on two successive calendar days.

"Nursing homeresident day"doesnot include a Medicare day or the day a resident is discharged;

(19) "Intermediate care facility 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 intermediate care facility residential care shall be the period of time between the census- taking hour in a facility on two successive calendar days.

"Intermediate care facility resident day" does not include the day a resident is discharged;

(20) "Medicaid" means the program operated by the Department of Social Services pursuant to section 17b-260 and authorized by Title XIX of the Social Security Act, as amended from time to time;

[and] (21) "Medicare" means the program operated by the Centers for Medicare and Medicaid Services in accordance with Title XVIII of the Social Security Act, as amended from time to time;

and (22) "Health system" has the same meaning as provided in section 19a-508c.

Sec.

19.

Section 12-263aa of the 2026 supplement to the general Public Act No.

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477 statutes, as amended by section 61 of public act 26-68, is repealed and the following is substituted in lieu thereof (Effective July 1, 2026):

(a) For the state fiscal years ending June 30, 2020, through June 30, 2026, the tax imposed under section 12-263q on the provision of inpatient hospital services and outpatient hospital services shall cease to be imposed if the Centers for Medicare and Medicaid Services (1) determines that such tax is an impermissible tax under Section 1903(w) of the Social Security Act, as amended from time to time, or (2) does not approve the applicable Medicaid state plan amendments necessary for the state to receive federal financial participation under the Medicaid program for the payments set forth in subsection (i) of section 17b-239 and subsection (c) of section 17b-239e.

In the event of such a determination or disapproval, the General Assembly shall consider, during the next occurring regular or special session, whichever is sooner, such amendments to the general statutes as are necessary to comply with federal law regarding such tax.

(b) For the state fiscal years beginning on or after July 1, 2026, the taxes imposed under section 12-263q on the provision of inpatient hospital services and outpatient hospital services as well as the supplemental payments to hospitals set forth in subsection (c) of section 17b-239e shall revert in all respects to the structure and amounts set forth in said sections, as they existed on June 1, 2025, if any of the following occur:

(1) The Centers for Medicare and Medicaid Services determines that either tax is impermissible under Section 1903(w) of the Social Security Act, as amended from time to time, or declines to issue any tax waiver that may be required;

(2) the Centers for Medicare and Medicaid Services does not approve, without material modification, the applicable Medicaid state plan amendments necessary for the state to receive federal financial participation under the Medicaid program for the payments set forth in subsection (c) of section 17b-239e;

or (3) any aspect of the amendments to the taxes on inpatient hospital services or Public Act No.

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477 outpatient services or changes to the amounts of supplemental payments to hospitals pursuant to the provisions of this act are found to be invalid.

In the event of such a determination or disapproval, the General Assembly shall consider, during the next occurring regular or special session, whichever is sooner, such amendments to the general statutes as are necessary to comply with federal law regarding such tax and such payments.

Notwithstanding the provisions of this subsection, reversion to the June 1, 2025, tax and payment structure shall not be required if the taxes on the provision of inpatient hospital services and outpatient hospital services are permissible under federal law and the Centers for Medicare and Medicaid Services approves state plan amendments or other federal authorities necessary to implement payment methodologies that, in the aggregate, produce a total state- wide level of payments under subsection (c) of section 17b-239e that is not materially less than the total state-wide level of payments contemplated under this act, and that results in the combined value of supplemental payments, disproportionate share hospital payments, faculty practice plan payments and hospital-affiliated medical group payments to each health system and its affiliates being as nearly equivalent as practicable to the payment levels contemplated under this act, with variation permitted only to the extent necessary to obtain federal approval or comply with federal law.

For purposes of this subsection, "faculty practice plan", "hospital-affiliated medical group" and"health system"have thesame meanings asprovidedinsection 17b- 239e.

Sec.

20.

Sections 357 and 361 of public act 26-68 are repealed.

(Effective from passage) Sec.

21.

(Effective from passage) Up to $200,000 of the unexpended balance appropriated in section 1 of public act 25-168, as amended by public act 26-68, to the Auditors of Public Accounts, for Personal Services, for the fiscal year ending June 30, 2026, shall not lapse on June Public Act No.

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477 30, 2026, and shall be carried forward and made available during the fiscal year ending June 30, 2027, for Other Expenses.

Sec.

22.

(Effective from passage) Notwithstanding the provisions of subsection (b) of section 7-188 of the general statutes, from the effective date of this section until December 31, 2026, any municipality with a population of greater than twenty thousand and less than thirty thousand, as determined by the most recent federal decennial census, may initiate an action, including by petition signed by not less than ten per cent of the electors of such municipality pursuant to subsection (a) of section 7-188 of the general statutes, for the purpose of amending the charter of such municipality, upon a majority vote of the entire membership of the appointing authority of such municipality.

Sec.

23.

Section 13 of number 467 of the special acts of 1943, as amended by number 56 of the special acts of 1949, number 10 of the special acts of 1957, section 2 of special act 74-29, special act 76-36, special act 87-58, special act 89-35 and section 23 of special act 09-13, is amended to read as follows (Effective from passage):

The board of governors of the Cornfield Point Association shall prepare and submit a budget to said association at each annual meeting [a budget] of the association and recommend a tax assessment [for the purpose of and] based upon said budget, [but not to exceed five hundred] provided no such assessment shall exceed one thousand dollars on each lot of land having a dwelling or cottage thereon, [located within the limits of the association, and not to exceed one] or two hundred dollars on each vacant lot, [located within the limits of said association,] as the same shall appear of record on October first of the preceding year.

[Said] The association shall have the power to decrease said budget [and] or rate of tax assessment recommended by [said] the board of governors, but in no case shall [it have the power to] the association increase [the] such budget [and] or rate of tax assessment.

The rate of tax assessment recommended by the board of governors Public Act No.

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477 shall be final unless decreased by the association at such annual meeting.

The tax collector of [said] the association shall collect such tax assessments and keep a tax record, [shall be kept and] signed by the secretary of [said] the association, on or before the first Saturday of October in each year.

[and warrants may be issued] The tax collector may issue a warrant for the collectionof money due on [the] annual bills [,] pursuant to the provisions of section 12-145 of the general statutes.

Such tax assessment shall be a lien upon the property upon which it [shall be] is laid.

[and such] Such lien may be continued by certificate and shall be recorded on the land records of the town of Old Saybrook pursuanttotheprovisionsofthegeneralstatutesrelatingtocontinuance of tax liens.

Sec.

24.

(Effective from passage) Notwithstanding the provisions of section 2-14 of the general statutes or any other provision of the general statutes or any special act, charter or ordinance, the request of the Cornfield Point Association for an amendment to the association's charter, as set forth in section 23 of this act, pursuant to the resolution adopted by the association on June 21, 2025, and filed with the Secretary of the State on February 10, 2026, otherwise valid except for the failure to timely file such resolution, is validated.

Sec.

25.

(Effective from passage) (a) Notwithstanding the provisions of section 12-62 of the general statutes or any municipal charter, special act or home rule ordinance, the city of Hartford, which is required to implement a revaluation of real property for the assessment year commencing October 1, 2026, pursuant to section 12-62 of the general statutes, may defer such implementation until the assessment year commencing October 1, 2027, provided such deferral is approved by the legislative body of such city.

The rate maker, as defined in section 12- of the general statutes, may prepare new rate bills under the provisions of chapter 204 of the general statutes to carry out the provisions of this section.

Public Act No.

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477 (b) Any required revaluation subsequent to any deferred revaluation implemented pursuant to subsection (a) of this section shall be implemented in accordance with the provisions of section 12-62 of the general statutes.

Such subsequent revaluation shall recommence at the point in the schedule required pursuant to section 12-62 of the general statutes that such city was following prior to such deferral.

Sec.

26.

Subdivision (1) of subsection (a) of section 19a-754i of the general statutes, as amended by section 367 of public act 26-68, is repealed and the following is inserted in lieu thereof (Effective July 1, 2026):

(a) (1) For each calendar year, beginning on January 1, 2023, the secretary shall, if the payer or provider entity subject to the cost growth benchmark, quality benchmarking or primary care spending target requests a meeting, meet with such payer or provider entity to review and validate the total medical expenses data collected pursuant to section 19a-754h for such payer or provider entity.

The secretary shall review information provided by the payer or provider entity and, if deemed necessary, amend findings for such payer or provider prior to the identification of payer or provider entities that exceeded the health care cost growth benchmark or failed to meet the primary care spending target for the performance year as set forth in section 19a-754h.

Not later than July 1, 2028, in assessing compliance with the health care cost growth benchmark and determining whether to identify a payer or provider entity as exceeding such benchmark, the secretary shall use the revised methodology adopted pursuant to subdivision (2) of subsection [(c)] (h) of section 19a-754g, and shall not identify any payer or provider entity as exceeding such benchmark based solely on commercial payment growth, or on commercial trends viewed in isolation.

In assessingcompliance withthehospitalpaymentgrowthbenchmark and in determining whether to identify a hospital as exceeding such benchmark, the secretary shall use the hospital payment growth Public Act No.

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477 methodology, including consideration of the factors set forth in subdivision (2) of this subsection, and shall not identify any hospital as exceeding the hospital payment growth benchmark based solely on commercial payment growth, or on commercial trends viewed in isolation.

Such assessment shall specifically consider unique circumstances applicable to pediatric providers.

The secretary shall identify, not later than May first of such calendar year, each payer or provider entity that exceeded the health care cost growth benchmark or failed to meet the primary care spending target or quality benchmarks for the performance year.

Sec.

27.

Subsection (c) of section 19a-754j of the general statutes, as amended by section 368 of public act 26-68, is repealed and the following is substituted in lieu thereof (Effective July 1, 2026):

(c) Not later than March first annually, the secretary shall notify any payer, provider entity, hospital or other entity that exceeded the cost growth benchmark, primary care spending target, quality benchmarks orhospitalpaymentgrowthbenchmark,asapplicable.Upontherequest of such payer, provider entity, hospital or other entity, including a drug manufacturer identified as a significant contributor, the secretary shall make available to such payer, provider entity, hospital or other entity (1) the all-payer claims database data sets, analytic files and methodology used to determine such benchmarks or targets, as applicable, provided the payer, provider entity, hospital or other entity receives approval from the all-payer claims database release committee, (2) payment of any required fees, and (3) an executed data release agreement for raw data to the extent permitted by law and sufficient to enable such entity to assess, verify or challenge the secretary's determination.

The [all payer] all-payer claims database release committee shall expedite any release requests made by an entity under this section.

Not later than January 1, 2027, the secretary shall establish an expedited all-payer claims database data request process for payers, Public Act No.

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477 provider entities, hospitals and other entities identified as exceeding the cost growth benchmark, primary care spending target or hospital payment growth benchmark.

Such process shall require the chairperson of such release committee, or the chairperson's designee, to meet with the secretary and approve or disapprove an application from an identified entity not later than ten days after such meeting.

Not later than five days after any approval of an application, the secretary shall send a data use agreement to the identified entity.

Not later than ten days after receiving an approved data use agreement from such identified entity, the secretary shall provide the data to such identified entity.

Identified entities shall be exempt from payment of a data release fee.

The secretary shall consider any timely challenge submitted by an identified entity.

In making and publicly presenting a cost-driver assessment, the secretary shall use the revised methodology adopted pursuant to subdivision (1) of subsection [(d)] (h) of section 19a-754g and examine the contribution of material changes in clinical risk and payment methodologies.

Sec.

28.

Subsection (d) of section 355 of public act 26-68 is repealed and the following is substituted in lieu thereof (Effective October 1, 2026):

(d) Consistent with 26 CFR 1.501(r)-(4), as amended from time to time, if a language is spoken by at least one thousand individuals or five per cent of the community served by the hospital facility or likely to be affected or encountered by the hospital facility, such hospital shall translate each notice required pursuant to subsection (b) of this section [shall have the following statement printed on the first page of such notice:

"If a language is spoken by at least one thousand individuals or five per cent of the community served by the hospital facility or likely to be affected or encountered by the hospital facility, then the hospital shall translate the notice] into such other language.

[".] Public Act No.

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477 Sec.

29.

(Effective from passage) (a) Notwithstanding the provisions of title 16 of the general statutes, or the final decision and rulings of the Public Utilities Regulatory Authority in docket number 24-08-03, the project identified as "project number NE 53142" shall be eligible for a tariff described in subparagraph (A) of subdivision (3) of subsection (a) of section 16-244z of the general statutes under terms applicable to a municipal customer, provided such project receives final approval from the authority.

(b) The state, acting through the Commissioner of Administrative Services, is authorized to contract with the project owner and the Connecticut Green Bank to select electricity accounts of the state that will be beneficial accounts for any power generated by the project identified in subsection (a) of this section.

In determining the project's eligibility, the authority may consider the financial condition of the municipality in which the project shall be located.

Notwithstanding the provisions of subdivision (34) of subsection (a) of section 16-1 of the general statutes, the project will be deemed a customer-side distributed resource for the purposes of section 16-243l of the general statutes.

Sec.

30.

(Effective from passage) Notwithstanding the provisions of subsection (i) of section 4-176 of the general statutes, the Connecticut Siting Council may reopen, upon application by the petitioner, the petition for a declaratory ruling identified as "petition number 1668" for the siting council's consideration.

In determining whether to issue a declaratory ruling pursuant to this section, the siting council may consider the financial condition of the municipality in which the project identified in said petition shall be located.

Sec.

31.

(Effective from passage) Notwithstanding any provision of the general statutes or any regulations or procedures adopted by the Public Utilities Regulatory Authority, the deadline for completing the project identified as "project number 3066" in docket number 22-08-04 of the authority shall be three years from the effective date of this section.

Public Act No.

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477 Sec.

32.

Section 16-243hh of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

Not later than January 1, 2025, each gas company, as defined in section 16-1, shall institute a program to provide a rebate to any customers of such company that use natural gas for a shared clean energy facility, as defined in subdivision (2) of subsection (a) of section 16-244z, that was selected in a solicitation pursuant to said subsection.

[on or before December 31, 2023.] The amount of such rebate shall equal the retail delivery charge that such company charges such customer for transporting natural gas to such shared clean energy facility.

Such company may recover the costs of providing such rebates through such company's decoupling mechanism pursuant to section 16-19tt.

The authority may adopt regulations, in accordance with the provisions of chapter 54, to implement the provisions of this section.

Sec.

33.

Section 248 of public act 26-68 is repealed and the following is substituted in lieu thereof (Effective from passage):

Not later than January 1, 2027, and annually thereafter, the Commissioner of Social Services shall report, 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, finance, revenue and bonding and public health regarding the collection of moneys for deposit in the hospital supplemental payment account and the use of funds in such account during the preceding calendar year.

Sec.

34.

Section 275 of public act 26-68 is repealed and the following is substituted in lieu thereof (Effective July 1, 2027, and applicable to income years commencing on or after January 1, 2027):

(a) As used in this section, "eligible production company", "productionexpensesorcosts"and"state-certifiedqualifiedproduction" Public Act No.

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477 have the same meanings as provided in section 12-217jj of the general statutes.

(b) (1) For the income years commencing January 1, 2027, and prior to January 1, 2029, any eligible production company that is eligible for a credit under subsection(b) ofsection12-217jj ofthegeneralstatutesmay apply to the Department of Economic and Community Development, in the manner provided under subsection (h) of said section, for a productiontaxcreditvoucherforanadditionalcreditasprovidedunder this section.

(2) The additional credit for an eligible production company under thissectionshall befor productionexpensesor costsincurredfor astate- certified qualified production for which principal photography shooting occurs in the city of Bridgeport, Hartford or New Haven, or any combination thereof, for at least [one day] twenty days, and shall be as follows:

(A) For any such company incurring such expenses or costs of not less than one hundred thousand dollars, but not more than five hundred thousand dollars, a credit equal to thirty per cent of such expenses or costs;

(B) for any such company incurring such expenses or costs of more than five hundred thousand dollars, but not more than onemilliondollars,a credit equaltothirty-fiveper centofsuchexpenses or costs;

and (C) for any such company incurring such expenses or costs of more than one million dollars, a credit equal to fifty per cent of such expenses or costs.

(3)The aggregate amount ofallproductiontax credit vouchersissued by the Department of Economic and Community Development for the additional credit under this section shall not exceed one million five hundred thousand dollars for income years commencing on or after January 1, 2027, and prior to January 1, 2029.

(4) Upon the issuance of an eligibility certificate to an eligible production company pursuant to subsection (h) of section 12-217jj of the Public Act No.

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477 general statutes, the Department of Economic and Community Development shall, based on information provided in the application for such certificate, determine whether such production reasonably anticipates that principal photography shooting will occur in the city of Bridgeport, Hartford or New Haven, or any combination thereof, for at least twenty days, and that production expenses or costs will meet the minimum threshold set forth in subdivision (2) of this subsection.

(5) If, at the time of issuance of an eligibility certificate pursuant to subsection (h) of section 12-217jj of the general statutes, the Department of Economic and Community Development determines that an eligible production company's state-certified, qualified production may qualify for the additional credit pursuant to this section, the department shall provide written notice to such production company that such production company may be eligible for the additional credit established pursuant to this section, including a description of the production cost or expense requirements described in subdivision (2) of this subsection, and the application requirements for any such productioncompanytoapplyforataxcreditvoucherunderthissection.

(6) Any notice provided by the Department of Economic and Community Development, pursuant to subdivision (5) of this subsection, shall identify an estimated amount reserved for an eligible production company from the aggregate amount established pursuant to subdivision (3) of this subsection, and, upon request, the remaining balance of unreserved funds available under such aggregate amount.

Any such provision of notice and reservation of funds shall not constitute final approval of the additional credit and shall not guarantee theissuanceofaproductiontaxcreditvoucher.Theissuanceofany such voucher shall remain subject to the eligible production company's completion of the production, submission and approval of a production tax credit voucher application, verification of qualified production expenses or costs, satisfaction of the requirements of this subsection and Public Act No.

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477 compliance with all applicable provisions under section 12-217jj of the general statutes.

(c) For production tax credit vouchers issued pursuant to this section, all or part of any such credit may be claimed against the tax imposed under chapter 207, 208, 211 or 219 of the general statutes, for the income year in which the production expenses or costs were incurred, or in the five immediately succeeding income years, and may be sold, assigned or otherwise transferred, in whole or in part, in accordance with subsection (e) of 12-217jj of the general statutes.

Sec.

35.

Subsection (b) of section 216 of public act 26-68 is repealed and the following is substituted in lieu thereof (Effective January 1, 2027):

(b) Each insurer, health care center, hospital service corporation, medical service corporation, fraternal benefit society or other entity that delivers, issues for delivery, renews, amends or continues an individual or group health insurance policy in this state providing coverage of the type specified in subdivisions (1), (2), (4), (11) and (12) of section 38a-469 of the general statutes, or utilization review company that conducts utilization review for such insurer, center, corporation, society or entity, and issues prior authorization for, or precertifies, any infusion or injection service to be provided at an infusion center on or after January 1, 2027, shall, at the time of issuing such prior authorization or precertification for such service, provide the covered person with a written or electronic notice disclosing that if such service is provided at any hospital-based outpatient infusion center located outside the hospital campus, such covered person may incur financial liability that is greater than the financial liability such covered person would incur for such service if such service were provided at a non-hospital-based infusion center.

Sec.

36.

Subdivision (2) of subsection (b) of section 57 of public act 26- is repealed and the following is substituted in lieu thereof (Effective Public Act No.

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477 July 1, 2026):

(2) Nothing in subdivision (1) of this subsection shall be construed to (A) prevent any officer, agent or person described in said subdivision, [when off duty,] from accessing, traveling to and from, or remaining at a law enforcement building that (i) was constructed and occupied by a municipal or state law enforcement agency prior to July 1, 2026, (ii) is operated by a municipal or state law enforcement agency, and (iii) is located withintwo hundredfifty feet ofanelectionssite, (B) prevent any such officer, agent or person from voting in accordance with the provisions of title 9 of the general statutes or, [otherwise] when off duty, engaging in protected political expression, or [(B)] (C) prohibit any such officer, agent or person from (i) passing within two hundred fifty feet of an elections site only for as long as necessary to be within such two hundred fifty feet while onthewayto aplaceor locationother thansuch electionssite,[or](ii)whenoffduty,remainingwithintwohundredfifty feet of an elections site only for as long as necessary to be within such two hundred fifty feet while present at a place or location other than such elections site, or (iii) residing within such two hundred fifty feet.

For purposes of this subdivision, "law enforcement unit building" means any building or structure that is utilized by a police officer, as defined in section 7-294a of the general statutes, in the course of performing official duties, including, but not limited to, a headquarters, a station, a substation or a barracks.

Sec.

37.

(NEW) (Effective July 1, 2027) (a) Any elector may submit a request, in a form and manner prescribed by the Secretary of the State, to the municipal clerk of the municipality of such elector's voting residence to automatically receive an application for an absentee ballot for each election and referendum, and primary if applicable, conducted in such municipality.

For each active elector who submits a request under this subsection, the municipal clerk shall issue an absentee ballot application (1) ninety days prior to each such election, primary or Public Act No.

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477 referendum for which such elector is eligible to vote, or as soon as is practicable, whichever is earlier, and (2) with such elector's information already completed, except that the information of any person providing assistance to such elector need not be already completed.

(b) Prior to the issuance of an absentee ballot application pursuant to subsection (a) of this section, the registrars ofvoters and municipal clerk of a municipality shall compare (1) the list of electors with automatic absentee ballot application status in such municipality, against (2) the official active registry list of such municipality, for the purpose of identifying any elector who appears on the list described in subdivision (1) of this subsection but does not appear on the list described in subdivision (2) of this subsection.

(c)An elector withautomaticabsentee ballot applicationstatus under subsection (a) of this section shall be removed from such status whenever (1) such elector notifies the municipal clerk, in writing, that such elector no longer wishes to retain such automatic absentee ballot application status, (2) such elector has been identified as not appearing on the official registry list of the municipality, in accordance with the provisions of subsection (b) of this section, (3) an absentee ballot application issued pursuant to subsection (a) of this section to such elector by the municipal clerk is returned as undeliverable, or (4) such elector's name is placed on the inactive registry list compiled under section 9-35 of the general statutes.

Sec.

38.

Section 9 of public act 26-42 is repealed.

(Effective from passage) Sec.

39.

Section 55 of public act 26-68 is repealed.

(Effective from passage) Sec.

40.

Section 333 of public act 21-2 of the June special session is repealed and the following is substituted in lieu thereof (Effective from passage):

Public Act No.

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477 The Commissioner of Social Services shall adjust rates of reimbursementundertheMedicaidprogramsothat(1)anurse-midwife licensed pursuant to chapter 377 of the general statutes receives the same rate as an obstetrician-gynecologist licensed pursuant to chapter of the general statutes for performing the same medical service or procedure, [and] (2) a podiatrist licensed pursuant to chapter 375 of the general statutes receives the same rate as a physician licensed pursuant to chapter 370 of the general statutes for performing the same medical service or procedure, and (3) an optometrist licensed pursuant to chapter 380 of the general statutes receives the same rate as a physician licensed pursuant to chapter 370 of the general statutes for performing the same medical service or procedure in Current Procedural Terminology (CPT) codes 92004, 92014, 92015 and 92250.

The commissioner shall seek federal approval to amend the Medicaid state plan, if necessary, to adjust rates of reimbursement in accordance with this section.

Sec.

41.

Section 217 of public act 26-68 is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) As used in this section:

(1) "Campus" has the same meaning as provided in section 19a-508c of the general statutes;

(2) "Facility fee" has the same meaning as provided in section 19a- 508c of the general statutes;

(3) "Hospital" has the same meaning as provided in section 19a-490 of the general statutes;

(4) "Infusion center" means a site that offers intravenous infusions and intramuscular or subcutaneous injections of medications, fluids or biological products for complex medical conditions, including, but not limited to, cancers and autoimmune disorders;

and Public Act No.

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477 (5) "Surprise bill" has the same meaning as provided in section 38a- 477aa of the general statutes.

(b) The Insurance Department, in consultation with the Office of the Healthcare Advocate, shall, within available appropriations, conduct a study of (1) potential methods to lower the costs associated with infusion and injection services provided at hospital-based outpatient infusion centers located outside hospital campuses, (2) appropriate patient protections for stop-loss insurance coverage used in conjunction withself-fundedemployee healthbenefit plans,and (3) surprise billsfor ground ambulance services.

(c) Not later than October 1, 2027, the Insurance Department shall submit a report, inaccordance withthe provisionsofsection11-4aof the general statutes, to the joint standing committee of the General Assembly having cognizance of matters relating to insurance on the results and recommendations of the study conducted pursuant to subsection (b) of this section.

Such report shall include, but need not be limited to, recommendations concerning:

(1) Whether payments for services provided at an infusion center should be (A) set at not greater than ten per cent above the Medicare average sales price calculated in accordance with 42 CFR 414.904, as amended from time to time, or a different reimbursement rate payable under Medicare, or (B) based on data from the all-payer claims database established under section 19a-755a of the general statutes;

and (2) Whether a facility fee for services provided at an infusion center should be prohibited.

Sec.

42.

Section 332 of public act 25-168, as amended by section 445 of public act 26-68, is repealed and the following is substituted in lieu thereof (Effective from passage):

Notwithstanding the provisions of section 17b-340d of the general Public Act No.

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477 statutes, the Commissioner of Social Services shall, within available appropriations, increase nursing home facility rates to support wage increases for [licensed nurses engaged solely in direct patient care services and supports and not employed in administrative functions] nursing, nurse's aide, dietary, housekeeping, laundry and maintenance and plant operation personnel of three per cent effective July 1, 2025, three per cent effective July 1, 2026, and four per cent effective January 1, 2027, except effective July 1, 2026, the director and assistant director of nursing shall not be included.

Facilities that receive a rate adjustment for wage enhancements for employees but do not provide such enhancements may be subject to a rate decrease in the same amount as the adjustment.

Sec.

43.

Section 17b-355 of the general statutes,as amended by section of public act 26-74, is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) In determining whether a request submitted pursuant to sections 17b-352 to 17b-354, inclusive, as amended by [this act] public act 26-74, will be granted, modified or denied, the Commissioner of Social Services shall consider the following:

(1) The financial feasibility of the request and its impact on the applicant's rates and financial condition, (2) the contribution of the request to the quality, accessibility and cost- effectiveness of the delivery of long-term care in the region, including consideration of the nursing home's star rating on the five-star quality rating system for nursing homes published by the Centers for Medicare and Medicaid Services, (3) whether there is clear public need for the request, (4) the relationship of any proposed change to the applicant's current utilization statistics and the effect of the proposal on the utilization statistics of other facilities in the applicant's service area, (5) the business interests of all owners, partners, associates, incorporators, directors, sponsors, stockholders and operators and the personal background of such persons, and (6) any other factor which the Public Act No.

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477 Department of Social Services deems relevant.

In considering whether there is clear public need for any request for the relocation of beds to a replacement facility, or for new beds added to an existing facility or a new facility, the commissioner shall consider whether there is a demonstrated bed need in the towns within a fifteen-mile radius of the town in which the beds are proposed to be located and whether the availability of beds in the applicant's service area will be adversely affected.

(b) Any proposal to relocate nursing home beds from an existing facility to a new facility shall not increase the number of Medicaid certified beds and shall result in the closure of at least one currently licensed facility.

The commissioner may request that any applicant seeking to replace an existing facility reduce the number of beds in the new facility by a percentage that is consistent with the department's strategic state-wide long-term rebalancing plan for long-term care.

If an applicant seeking to replace an existing facility with a new facility owns or operates more than one nursing facility, the commissioner may request that the applicant close two or more facilities before approving the proposal to build a new facility.

The commissioner shall also consider whether an application to establish a new or replacement nursing facility proposes a nontraditional, small-house style nursing facility and incorporates goals for nursing facilities referenced in the department's strategic state-wide long-term rebalancing plan for long- term care, including, but not limited to, (1) promoting person-centered care, (2) providing enhanced quality of care, (3) creating community space for all nursing facility residents, and (4) developing stronger connections between the nursing facility residents and the surrounding community.

(c) Demonstrated bed need shall be based on the recent occupancy percentage of area nursing facilities with occupancy above ninety-six per cent for a minimum of two consecutive quarters.

The department Public Act No.

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477 may consider projected bed need into the future at occupancy above ninety-six per cent using the latest strategic state-wide long-term rebalancingplanforlong-termcareaspublishedbythedepartment.The commissioner may also consider area specific utilization and reductions in utilization rates to account for the increased use of less institutional alternatives.

(d) Notwithstanding the provisions of this section, as a component of a project involving the relocation of nursing home beds to establish bed configurations to not more than two beds per room, the commissioner may establish bed need based on an occupancy percentage below ninety-six per cent.

Sec.

44.

Section 17b-372a of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

Notwithstanding any provision of the general statutes, the Commissioners of Social Services, Correction and Mental Health and Addiction Services may establish or contract for the establishment of a chronic or convalescent nursing home on state-owned or private property to care for individuals who (1) require the level of care provided in a nursing home, and (2) are transitioning from a correctional facility in the state, or (3) receive services from the Department of Mental Health and Addiction Services.

A nursing home developed under this section is not required to comply with the provisions of sections 17b-352 to 17b-354, inclusive, and subsection (b) of section 19a-521b if such provisions are in conflict with this section.

Sec.

45.

Section 420 of public act 26-68 is repealed and the following is substituted in lieu thereof (Effective July 1, 2026):

(a) Notwithstanding the provisions of section 10-283 of the general statutes, or any regulation adopted by the State Board of Education or the Department of Administrative Services pursuant to said section Public Act No.

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477 requiring a completed grant application be submitted prior to June 30, 2025, the school building project at Suffield Middle School in the town of Suffield with costs not to exceed one hundred nineteen million five hundred thousand dollars shall be included in section [1 of this act] 396 of public act 26-68 and shall subsequently be considered for a grant commitment from the state, provided the town of Suffield files an application for such school building project prior to July 1, [2026] 2027, and meets all other provisions of chapter 173 of the general statutes or any regulation adopted by the State Board of Education or the Department of Administrative Services pursuant to said chapter and is eligible for grant assistance pursuant to said chapter.

(b) Notwithstanding the provisions of section 10-285a of the general statutes, or any regulation adopted by the State Board of Education or the Department of Administrative Services pursuant to said section concerning the reimbursement percentage that a local board of education may be eligible to receive for a school building project, the reimbursement percentage determined pursuant to said section shall be increased by tenpercentage pointsforthetownofSuffieldfor theschool building project at Suffield Middle School.

Sec.

46.

Subdivision (5) of subsection (g) of section 13 of public act 26- is repealed and the following is substituted in lieu thereof (Effective from passage):

(5) Hold or store the contracting public agency's automated license plate reader data [(A) with the automated license plate reader data held or stored pursuant to a contract with a different public agency concerning automated license plate reader data or any such data held or stored pursuant to a contract with any other person concerning such data, or (B)] in a manner that is not in accordance with industry- recognized data security practices, including, but not limited to, using encryption when transmitting or storing such data.

Public Act No.

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477 Sec.

47.

Section 52 of public act 26-68 is repealed and the following is substituted in lieu thereof (Effective from passage):

For the fiscal year ending June 30, 2027, the Secretary of the Office of Policy and Management shall distribute $250,000 as a regional performance incentive program grant to the [Southeastern Connecticut] South Central Region Council of Governments for a [pilot program to consolidate] study on the consolidation of public service answering points.

Sec.

48.

Section 3-109 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2026):

The American robin, Turdus migratorius, shall be the state bird, provided in the month of March of each year, the American robin and Suzanne Brigit Bird, also known as Sue Bird, shall be the state birds.

Sec.

49.

(Effective from passage) Not later than June 30, 2026, the sum of $500,000 from the nonlapsing account described in section 12 of public act 23-170 shall be provided as a grant-in-aid to the Northwest Resource Recovery Authority.

Sec.

50.

Section 12-704d of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2026):

(a) As used in this section:

(1) "Angel investor" means an accredited investor, as defined by the Securities and Exchange Commission, or network of accredited investors who review new or proposed businesses for potential investment and who may seek active involvement, such as consulting and mentoring, in a qualified Connecticut business or a qualified cannabis business, but "angel investor" does not include (A) a person controllingfiftypercentormoreoftheConnecticutbusinessorcannabis business invested in by the angel investor, (B) a venture capital Public Act No.

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477 company, or (C) any bank, bank and trust company, insurance company, trust company, national bank, savings association or building and loan association for activities that are a part of its normal course of business;

(2) "Cash investment" means the contribution of cash, at a risk of loss, to a qualified Connecticut business or a qualified cannabis business in exchange for qualified securities;

(3) "Connecticut business" means any business, other than a cannabis business, with its principal place of business in Connecticut;

(4) "Related person" has the same meaning as provided in section 12- 217w;

(5) "Control" has the same meaning as provided in section 12-217w;

[(4)] (6) "Bioscience" means manufacturing pharmaceuticals, medicines, medical equipment or medical devices and analytical laboratory instruments, operating medical or diagnostic testing laboratories, or conducting pure research and development in life sciences;

[(5)] (7) "Advanced materials" means developing, formulating or manufacturing advanced alloys, coatings, lubricants, refrigerants, surfactants, emulsifiers or substrates;

[(6)] (8) "Photonics" means generation, emission, transmission, modulation, signal processing, switching, amplification, detection and sensing of light from ultraviolet to infrared and the manufacture, research or development of opto-electronic devices, including, but not limited to, lasers, masers, fiber optic devices, quantum devices, holographic devices and related technologies;

[(7)] (9) "Informationtechnology"meanssoftware publishing, motion Public Act No.

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477 picture and video production, teleproduction and postproduction services, telecommunications, data processing, hosting and related services, custom computer programming services, computer system design, computer facilities management services, other computer related services and computer training;

[(8)] (10) "Clean technology" means the production, manufacture, design, research or development of clean energy, green buildings, smart grid, high-efficiency transportation vehicles and alternative fuels, environmental products, environmental remediation and pollution prevention;

[(9)] (11) "Qualified securities" means any form of equity, including a general or limited partnership interest, common stock, preferred stock, with or without voting rights, without regard to seniority position that must be convertible into common stock;

[(10)] (12) "Emerging technology business" means any business that is engaged in bioscience, advanced materials, photonics, information technology, clean technology or any other emerging technology as determined by the Commissioner of Economic and Community Development;

[(11)] (13) "Cannabis business" means a cannabis establishment (A) for which a social equity applicant has been granted a provisional license or a license, (B) in which a social equity applicant or social equity applicants have an ownership interest of at least sixty-five per cent, and (C) such social equity applicant or social equity applicants have control of such establishment;

[(12)](14)"Socialequityapplicant"hasthesamemeaningasprovided in section 21a-420;

[(13)] (15) "Cannabis" has the same meaning as provided in section 21a-420;

and Public Act No.

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477 [(14)] (16) "Cannabis establishment" has the same meaning as provided in section 21a-420.

(b) There shall be allowed a credit against the tax imposed under this chapter, other than the liability imposed by section 12-707, for a cash investment by an angel investor of not less than twenty-five thousand dollars in thequalified securities of a Connecticut business or a cannabis business.

The credit shall be in an amount equal to (1) twenty-five per cent of such investor's cash investment in a Connecticut business, or (2) forty per cent of such investor's cash investment in a cannabis business, provided the total tax credits allowed to any angel investor shall not exceed five hundred thousand dollars.

The credit shall be claimed in the taxable year in which such cash investment is made by the angel investor.

The credit may be sold, assigned or otherwise transferred, in whole or in part.

(c) To qualify for a tax credit pursuant to this section, a cash investment shall be in:

(1) A Connecticut business that (A) has been approved as a qualified Connecticut business pursuant to subsection (d) of this section;

(B) had annual gross revenues of less than one million dollars in the most recent incomeyearofsuchbusiness;(C)hasfewer thantwenty-fiveemployees, not less than [seventy-five] fifty per cent of whom reside in this state;

(D) has beenoperating inthis state for lessthansevenconsecutive years;

(E) is primarily owned by the management of the business and their families;

and (F) received less than two million dollars in cash investments eligible for the tax credits provided by this section;

or (2) A cannabis business that (A) has been approved as a qualified cannabis business pursuant to subsection (d) of this section;

(B) had annual gross revenues of less than one million dollars in the most recent incomeyearofsuchbusiness;(C)hasfewerthantwenty-fiveemployees, not less than seventy-five per cent of whom reside in this state;

(D) is Public Act No.

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477 primarily owned by the management of the business and their families;

and (E) received less than two million dollars in cash investments eligible for the tax credits provided by this section.

(d) (1) A Connecticut business or a cannabis business may apply to Connecticut Innovations, Incorporated, for approval as a Connecticut business or cannabis business, as applicable, qualified to receive cash investments eligible for a tax credit pursuant to this section, provided on and after July 1, 2026, separate applications from a Connecticut business and related persons thereto shall be considered a single application for a Connecticut business for purposes of this section.

The application shall include (A) the name of the business and a copy of the organizational documents of such business, (B) a business plan, including a description of the business and the management, product, market and financial plan of the business, (C) a description of the business's innovative technology, product or service, (D) a statement of the potential economic impact of the business, including the number, location and types of jobs expected to be created, (E) a description of the qualified securities to be issued and the amount of cash investment sought by the business, (F) a statement of the amount, timing and projected use of the proceeds to be raised from the proposed sale of qualified securities, and (G) such other information as the chief executiveofficerofConnecticutInnovations,Incorporated,mayrequire.

(2) Said chief executive officer shall, on a monthly basis, compile a list of approved applications, categorized by the cash investments being sought by the qualified Connecticut business or the qualified cannabis business and type of qualified securities offered.

(e) (1) Any angel investor that intends to make a cash investment in a business on such list may apply to Connecticut Innovations, Incorporated, to reserve a tax credit in the amount indicated by such investor.

Connecticut Innovations, Incorporated, shall not reserve tax credits under this section for any investments made in a qualified Public Act No.

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477 Connecticut business on or after July 1, 2028, or for any investments made in a qualified cannabis business on or after July 1, 2023.

(2)The aggregateamount ofalltax creditsunder thissectionthat may be reserved by Connecticut Innovations, Incorporated, shall not exceed (A) for cash investments made in qualified Connecticut businesses, six million dollars annually for the fiscal years commencing July 1, 2010, to July 1, 2012, inclusive, and five million dollars for each fiscal year thereafter, and (B) for cash investments made in qualified cannabis businesses, fifteen million dollars annually for the fiscal years commencing July 1, 2021, and July 1, 2022.

(3) With respect to the tax credits available under this section for investments in qualified Connecticut businesses, Connecticut Innovations, Incorporated, shall not reserve more than seventy-five per cent of such tax credits for investments in emerging technology businesses, except if any such credits remain available for reservation after April first in any fiscal year, such remaining credits may be reserved for investments in such businesses and may be prioritized for veteran-owned, women-owned or minority-owned businesses and businesses owned by individuals with disabilities.

(4) The amount of the credit allowed to any investor pursuant to this section shall not exceed the amount of tax due from such investor under this chapter, other than section 12-707, with respect to such taxable year.

Any tax credit that is claimed by the angel investor but not applied against the tax due under this chapter, other than the liability imposed under section 12-707, may be carried forward for the five immediately succeeding taxable years until the full credit has been applied.

(f) If the angel investor is an S corporation or an entity treated as a partnership for federal income tax purposes, the tax credit may be claimed by the shareholders or partners of the angel investor.

If the angel investor is a single member limited liability company that is Public Act No.

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477 disregarded as an entity separate from its owner, the tax credit may be claimed by such limited liability company's owner, provided such owner is a person subject to the tax imposed under this chapter.

(g) A review of the cumulative effectiveness of the credit under this sectionshallbeconductedbyConnecticutInnovations,Incorporated,by July first annually.

Such review shall include, but need not be limited to, thenumber andtype of Connecticut businessesandcannabisbusinesses that received angel investments, the number of angel investors and the aggregate amount of cash investments, the current status of each Connecticut business and cannabis business that received angel investments, the number of employees employed in each year following the year in which such Connecticut business or cannabis business received the angel investment and the economic impact in the state of the Connecticut business or cannabis business that received the angel investment.

Such review shall be submitted to the Office of Policy and Management and to the joint standing committee of the General Assembly having cognizance of matters relating to commerce, in accordance with the provisions of section 11-4a.

Sec.

51.

(NEW) (Effective from passage) (a) As used in this section:

(1) "Individual with limited-English proficiency" means an individual whose primary and preferred language is not English, and who has a limited ability to read, speak, write or understand English;

(2) "State agency" means any department, board, commission, office or other agency within the executive branch of state government;

(3) "State-wide language access implementation plan" or "plan" means the plan developed pursuant to subsection (b) of this section;

(4) "High-priority public-facing document" means any printed or electronic form, notice or instruction that is necessary to apply for, obtain, maintain or renew a public benefit, public service, vital record Public Act No.

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477 or identification document and is specified as such in the state-wide language access implementation plan;

(5) "Identification document" means a document that can be used to verify the holder's identity, including, but not limited to, a driver's license;

(6) "Vital records" has the same meaning as provided in section 7-36 of the general statutes;

(7) "Interpretation services" means the provision of spoken language assistance, including, but not limited to, in-person interpretation, telephonic interpretation and video remote interpretation, for purposes of enabling an individual with limited-English proficiency to access services, benefits, information, hearings, meetings, programs or other interactions for government services;

(8) "Translation services" means the provision of written materials, including, but not limited to, forms, applications, notices, instructions, Internetwebsite content andotherinformationalmaterialsinlanguages other than English;

and (9) "Sign language access" means the provision of qualified sign language interpretationandother appropriate communicationsupports for individuals who are deaf, hard of hearing or who use sign language in order to access services, benefits, information, hearings, meetings, programs or other interactions for government services.

(b) Not later than January 1, 2027, the Secretary of the Office of Policy and Management, in consultation with the Commissioners of Administrative Services, Social Services and Public Health, and any other department head or stakeholder deemed appropriate by the secretary, shall develop a state-wide language access implementation plan for state agencies.

Such plan shall be designed to improve access to public services and benefits and increase meaningful access to public Public Act No.

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477 programs, hearings, meetings, appeals, workforce development, licensure, identification documents and other governmental opportunities that support family economic engagement and mobility.

The secretary shall update such plan not less than every two years thereafter.

(c) Such plan shall:

(1) Assess the language access needs of individuals with limited- English proficiency in the state, using the most recent American Community Survey published by the United States Census Bureau and any available relevant state agency service data;

(2) Identify the twelve most common non-English languages spoken by individuals with limited-English proficiency in the state;

(3) Inventory, or require the inventory of, public-facing printed and electronic forms, applications, notices, Internet web sites, public meetings,hearings,appeals,complaintprocesses,applicationprocesses, workforce development programs and other civic or governmental interactions and service delivery points used by state agencies;

(4)Identify andprioritize high-priority,public-facing documentsand interactions for phased translation and interpretation, including identification of hearings, meetings, complaint processes and workforce development programs for which live interpretation or sign language access is necessary, and designate a limited number of high-priority, public-facing documentsandinteractionsforphase oneimplementation of the plan;

(5) Establish a phased implementation schedule for state agencies, including designation of which state agencies, documents, interactions and service delivery points should be included in the phase one implementation of the plan, in a manner that maximizes administrative efficiencies and minimizes unnecessary costs by using, where Public Act No.

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477 practicable, centralized procurement of translation and interpretation services, shared language access services templates and glossaries acrossstateagencies,existingpersonnel,technology-assistedtranslation tools with appropriate review by state agency personnel for accuracy, accessibility and public use, and other strategies identified by the secretary;

(6) Establish recommended standards for translation services, interpretation services, sign language access, accessibility, plain language notices of available translation services and interpretation services, and agency reporting;

(7) Include recommendations for potential expansion of language access requirements, as appropriate, to local and regional boards of education, the constituent units of the state system of public higher education, health care facilities or institutions receiving state funds or federal funds administered by the state, and state contractors;

and (8) Identify any legislation, appropriation, administrative action or procurement change necessary to implement such plan and recommendations for expansion.

(d) Not later than January 15, 2027, and annually thereafter, the Secretary of the Office of Policy and Management shall submit a report, inaccordancewiththeprovisionsofsection11-4aofthegeneralstatutes, to the joint standing committees of the General Assembly having cognizance of matters relating to government administration, appropriations and the budgets of state agencies, education, higher education, public health and human services.

Such report shall include (1) a summary of the plan developed pursuant to this section, or of any updates to such plan, (2) any estimated costs or cost savings associated with using centralized procurement, shared services, existing personnel, technology-assisted translation tools and phased implementation of the plan, (3) any recommendations for potential Public Act No.

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477 expansion of language access requirements, as described in subdivision (7) of subsection (c) of this section, and (4) any recommendations for legislation to implement the provisions of this section.

(e) Nothing in this section shall be construed to (1) require any state agency to translate any printed or electronic forms or applications maintained by the state agency prior to any deadlines or phases established in the state-wide language access implementation plan, (2) limit the state-wide language access implementation plan to written forms or applications, or (3) alter any separate obligations under state or federal law relating to disabilities.

Sec.

52.

(NEW) (Effective from passage) (a) As used in this section, "individual with limited-English proficiency", "sign language access", "translation services" and "interpretation services" have the same meanings as provided in section 51 of this act.

Not later than January 1, 2027, the Joint Committee on Legislative Management shall develop a language access plan for the legislative branch concerning public hearings, public meetings, and notices and content posted on any Internet website, to improve accessfor individualswithlimited-English proficiency or individuals who need sign language access.

Such plan shall (1) identify legislative documents and interactions that should be prioritized for translation services, interpretation services or sign language access, (2) establish a process for individuals to request translation or interpretation services for legislative public hearings or public meetings, and (3) include any recommendations for any legislation, appropriation or administrative action necessary to implement such plan.

(b) Not later than January 15, 2027, and annually thereafter, the Joint Committee on Legislative Management shall submit a report, 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 government administration and Public Act No.

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477 appropriations and the budgets of state agencies.

Such report shall include a summary of the language access plan or any revisions to such plan and any recommendations for legislation or appropriations for the implementation of such plan.

(c) Not later than July 1, 2027, the Joint Committee on Legislative Management shall post information concerning the availability of language assistance services and the process by which an individual may require translation services, interpretation services or sign language access on the Internet web site of the General Assembly.