SB 84 — AN ACT CONCERNING ADJUSTMENTS TO STATE REVENUE.

(E) (i) For each state fiscal year commencing on or after July 1, 2026, iftheCommissioner ofSocialServicesdeterminesfor anyfiscalyearthat the effective rate of tax for the tax imposed on net revenue for the provisionofinpatient hospitalservicesexceedstherate permittedunder the provisions of 42 CFR 433.68(f), as amended from time to time, the amount of tax collected that exceeds the permissible amount shall be refunded to hospitals, in proportion to the amount of net revenue for the provision of inpatient hospital services upon which the hospitals were taxed.

The effective rate of tax shall be calculated by comparing the amount of tax paid by hospitals on net revenue for the provision of inpatient hospital services in a state fiscal year with the amount of net revenue received by hospitals subject to the tax for the provision of inpatient hospital services for the equivalent fiscal year.

(ii) On or before July 1, 2026, and annually thereafter, each hospital subject to the tax imposed under this subdivision shall report to the Commissioner of Social Services, in the manner prescribed by and on forms provided by said commissioner, the amount of tax paid pursuant LCO No.

542 9 of 69 Governor's Bill No84 to this subsection by such hospital and the amount of net revenue received by suchhospitalfortheprovisionofinpatient hospitalservices, in the state fiscal year commencing two years prior to each such reporting date.

Not later than ninety days after said commissioner receives completed reports from all hospitals required to submit such reports, said commissioner shall notify the Commissioner of Revenue Services of the amount of any refund due each hospital to be in compliance with 42 CFR 433.68(f), as amended from time to time.

Not later than thirty days after receiving such notice, the Commissioner of Revenue Services shall notify the Comptroller of the amount of each such refund and the Comptroller shall draw an order on the Treasurer for payment of each such refund.

No interest shall be added to any refund issued pursuant to this subparagraph.

(2) Except as provided in subdivision (3) of this subsection, each hospital subject to the tax imposed under subdivision (1) of this subsection shall be required to pay the total amount due in four quarterly payments consistent with section 12-263s, as amended by this act, with the first quarter commencing with the first day of each state fiscal year and the last quarter ending on the last day of each state fiscal year.

Hospitals shall make all payments required under this subsection in accordance with procedures established by and on forms provided by the commissioner.

(3) (A) For the state fiscal year commencing July 1, 2017, each hospital required to pay tax on inpatient hospital services or outpatient hospital services shall make an estimated tax payment on December 15, 2017, which estimated payment shall be equal to one hundred thirty-three per cent of the tax due under chapter 211a for the period ending June 30, 2017.

If a hospital was not required to pay tax under chapter 211a on either inpatient hospital services or outpatient hospital services, such hospital shall make its estimated payment based on its unaudited net patient revenue.

(B) Each hospital required to pay tax pursuant to this subdivision on LCO No.

542 10 of 69 Governor's Bill No84 inpatient hospital services or outpatient hospital services shall pay the remaining balance determined to be due in two equal payments, which shall be due on April 30, 2018, and July 31, 2018, respectively.

(C) (i) (I) For each state fiscal year commencing on or after July 1, 2017, and prior to July 1, 2026, each hospital required to pay tax on inpatient hospital services or outpatient hospital services shall calculate the amount of tax due on forms prescribed by the commissioner by multiplying the applicable rate set forth in subdivision (1) of this subsection by its audited net revenue for fiscal year 2016.

(II)For eachstate fiscalyear commencing onor after July 1, 2026, each hospital required to pay tax on inpatient hospital services or outpatient hospital services shall calculate the amount of tax due on forms prescribed by the commissioner.

(ii) For the state fiscal year commencing July 1, 2019, the payment made for the period ending September 30, 2019, by each hospital required to pay tax on inpatient hospital services or outpatient hospital services shall be considered an estimated payment for purposes of the tax due for said state fiscal year.

Each hospital required to pay the tax under this section on inpatient hospital services or outpatient hospital services shall pay the remaining balance due in three equal payments, which shall be due on January 31, 2020, April 30, 2020, and July 31, 2020, respectively.

(D) The commissioner shall apply any payment made by a hospital in connection with the tax under chapter 211a for the period ending September 30, 2017, as a partialpayment ofsuchhospital's estimated tax payment due on December 15, 2017, under subparagraph (A) of this subdivision.

The commissioner shall return to a hospital any credit claimed by such hospital in connection with the tax imposed under chapter 211a for the period ending September 30, 2017, for assignment as provided under section 12-263s, as amended by this act.

(4) (A) (i) Each hospital required to pay tax on inpatient hospital LCO No.

542 11 of 69 Governor's Bill No84 servicesor outpatient hospitalservicesshallsubmit to thecommissioner such information as the commissioner requires in order to calculate the audited net inpatient revenue for fiscal year 2016, the audited net outpatient revenue for fiscal year 2016 and the audited net revenue for fiscal year 2016 of all such health care providers.

Such information shall be provided to the commissioner not later than January 1, 2018.

The commissioner shall make additional requests for information as necessary to fully audit each hospital's net revenue.

Upon completion of the commissioner's examination, the commissioner shall notify, prior to February 28, 2018, each hospital of its audited net inpatient revenue for fiscal year 2016, audited net outpatient revenue for fiscal year 2016 and audited net revenue for fiscal year 2016.

(ii) (I) Each hospital required to pay tax on inpatient hospital services or outpatient hospital services shall submit to the commissioner such information as the commissioner requires in order to calculate the audited net inpatient revenue for federal fiscal year 2024, the audited net outpatient revenue for federal fiscal year 2024 and the audited net revenue for federal fiscal year 2024 of all such health care providers.

Such information shall be provided to the commissioner not later than July 15, 2026.

The commissioner shall make additional requests for information as necessary to fully audit each hospital's net revenue.

(II) Upon completion of the commissioner's examination under this clause, the commissioner shall notify, prior to August 31, 2026, each hospital of its audited net inpatient revenue for federal fiscal year 2024, the audited net outpatient revenue for federal fiscal year 2024 and the audited net revenue for federal fiscal year 2024.

Such audited net revenue shall be final fourteen days after the date such notice is mailed to the taxpayer, unless the taxpayer files a written protest with the commissioner.

If a protest is filed, the commissioner shall reconsider the audited net revenue and, if the taxpayer or the taxpayer's authorized representativehasrequestedahearing,shallgrantordenysuchhearing.

Thecommissionershallmailnoticeofthecommissioner'sdetermination to the taxpayer, which notice shall briefly set forth the commissioner's LCO No.

542 12 of 69 Governor's Bill No84 findings of fact and the basis of the commissioner's decision in each case decided adversely, in whole or in part, to the taxpayer.

The commissioner's action on the taxpayer's protest shall be final upon the expirationofonemonthfromthedatethecommissionermailsthenotice of the commissioner's determination to the taxpayer, unless the taxpayer seeks judicial review of such determination within such period.

(III) If any protest or appeal is pending on October 1, 2026, the amounts determined by the commissioner and reported to the taxpayer prior to August 31, 2026, shall be used to tentatively calculate the tax due under this section until such protest or appeal is finally resolved.

If any amount is revised pursuant to such protest or appeal from the amount originally determined by the commissioner, the commissioner shall recalculate for each hospital the amounts due under this section andshallissueassessmentsorrefunds,asapplicable,withrespecttoany affected calendar quarter.

[(ii)] (iii) (I) Not later than [January 1, 2026, and] January 1, 2029, and quadrennially thereafter, each hospital required to pay tax on inpatient hospital services or outpatient hospital services shall submit to the commissioner such information as the commissioner requires in order to calculate, for the [applicable] federal fiscal year applicable to the next succeeding quadrennial period as set forth in subparagraph (A)(vii) of subdivision (6) of this subsection, the audited net inpatient revenue, the audited net outpatient revenue and the audited net revenue of all such hospitals.

The amounts reported by each hospital shall be deemed accepted on the first day of the state fiscal year, provided the commissioner has not initiated an audit of the hospital before such first day.

(II) If the commissioner initiates an audit of a hospital, such hospital shall comply with all additional requests by the commissioner for information necessary to enable the commissioner to fully audit the hospital within fourteen days of the date the commissioner requests LCO No.

542 13 of 69 Governor's Bill No84 such information.

(III) The commissioner shall issue any notice setting forth additional audited net revenue not later than the first day of the state fiscal year.

Such additional audited net revenue shall be final fourteen days after the date such notice is mailed to the taxpayer, except for any amounts as to which the taxpayer files a written protest with the commissioner.

If a protest is filed, the commissioner shall reconsider the additional audited net revenue and, if the taxpayer or the taxpayer's authorized representativehasrequestedahearing,shallgrantordenysuchhearing.

Thecommissionershallmailnoticeofthecommissioner'sdetermination to the taxpayer, which notice shall briefly set forth the commissioner's findings of fact and the basis of the commissioner's decision in each case decided adversely, in whole or in part, to the taxpayer.

The commissioner's action on the taxpayer's protest shall be final upon the expirationofonemonthfromthedatethecommissionermailsthenotice of the commissioner's determination to the taxpayer, unless the taxpayer seeks judicial review of such determination within such period.

(IV) If any protest or appeal is pending on the first day of the next succeeding state fiscal year, the amounts reported by the protesting or appealing taxpayer shall be used to tentatively calculate the tax due under this section until such protest or appeal is finally resolved.

If any amount is revised pursuant to such protest or appeal from the amount originally reported by a hospital, the commissioner shall recalculate for each hospital the amounts due under this section and shall issue assessments or refunds, as applicable, with respect to any affected calendar quarter.

(V) A notice under this clause shall not be required for any hospital for which an audit has not been issued.

(B) Any hospital that fails to provide the requested information by the dates specified in subparagraph (A) of this subdivision or fails to LCO No.

542 14 of 69 Governor's Bill No84 comply with a request for additional information made under this subdivision shall be subject to a penalty of one thousand dollars per day for each day the hospital fails to provide the requested information or additional information.

(C) The commissioner may engage an independent auditor to assist in the performance of the commissioner's duties and responsibilities under this subdivision.

(5) Net revenue derived from providing a health care item or service to a patient shall be taxed only one time under this section.

(6) (A) For purposes of this section:

(i) "Audited net inpatient revenue for fiscal year 2016" means the amount of revenue that the commissioner determines, in accordance with federal law, that a hospital received for the provision of inpatient hospital services during the 2016 federal fiscal year;

(ii) "Audited net outpatient revenue for fiscal year 2016" means the amount of revenue that the commissioner determines, in accordance with federal law, that a hospital received for the provision of outpatient hospital services during the 2016 federal fiscal year;

(iii) "Audited net revenue for fiscal year 2016" means net revenue, as reported in each hospital's audited financial statements, less the amount of revenue that the commissioner determines, in accordance with federal law, that a hospital received from other than the provision of inpatient hospital services and outpatient hospital services.

The total audited net revenue for fiscal year 2016 shall be the sum of all audited net revenue for the 2016 fiscal year for all hospitals required to pay tax on inpatient hospital services and outpatient hospital services;

(iv) "Audited net inpatient revenue for the applicable federal fiscal year" means the amount of revenue that a hospital reports to the commissioner that such hospital received for the provision of inpatient LCO No.

542 15 of 69 Governor's Bill No84 hospital services during the applicable federal fiscal year, subject to the provisions of subdivision (4) of subsection (a) of this section;

(v) "Audited net outpatient revenue for the applicable federal fiscal year" means the amount of revenue that a hospital reports to the commissioner that such hospital received for the provision ofoutpatient hospital services during the applicable federal fiscal year, subject to the provisions of subdivision (4) of subsection (a) of this section;

(vi)"Audited net revenue for theapplicablefederalfiscalyear"means net revenue, as reported in each hospital's audited financial statements, less the amount of revenue a hospital received from other than the provision of inpatient hospital services and outpatient hospital services.

The total audited net revenue shall be the sum of all audited net revenue for the applicable federal fiscal year for all hospitals required to pay tax on inpatient hospital services and outpatient hospital services;

and (vii) "Applicable federal fiscal year" means (I) for state fiscal years commencing on or after July 1, 2026, and prior to July 1, 2029, federal fiscal year 2024, (II) for state fiscal years commencing on or after July 1, 2029, and prior to July 1, 2033, federal fiscal year 2027, and (III) for the periods commencing with the state fiscal year commencing July 1, 2033, and quadrennially thereafter, the federal fiscal year that concluded in the calendar year that is two years prior to the start of such quadrennial period.

(B) For purposes of this section, if a hospital's audited financial statements for the applicable federal fiscal year does not report revenue for the entire fiscal year, such hospital's audited net revenue for the applicable federal fiscal year shall be calculated by projecting the amount of revenue such hospital would have received for the entire fiscal year based proportionally on the audited net revenue reported on its audited financial statements.

(C) Audited net inpatient revenue and audited net outpatient revenue shall be based on information provided by each hospital LCO No.

542 16 of 69 Governor's Bill No84 required to pay tax on inpatient hospital services or outpatient hospital services.

(b) (1) The Commissioner of Social Services shall seek approval from the Centers for Medicare and Medicaid Services to exempt from the net revenue tax imposed under subsection (a) of this section the following:

(A) Specialty hospitals;

(B) children's general hospitals;

[and] (C) hospitals operated exclusively by the state other than a short-term general hospital operated by the state as a receiver pursuant to chapter 920;

and (D) hospitals owned, in whole or in part, by a subsidiary or joint venture established by The University of Connecticut Health Center Joint Venture Initiative, as defined in section 10a-109.

Any hospital for which the Centers for Medicare and Medicaid Services grants an exemption shall be exempt from the net revenue tax imposed under subsection (a) of this section.

Any hospital for which the Centers for Medicare and Medicaid Services denies an exemption shall be deemed to be a hospital for purposes of this section and shall be required to pay the net revenue tax imposed under subsection (a) of this section on inpatient hospital services and outpatient hospital services at the same effective rates set forth in subsection (a) of this section.

[(2)TheCommissioner ofSocialServicesshall seek approvalfromthe Centers for Medicare and Medicaid Services to remove the exemption approved pursuant to subdivision (1) of this subsection for children's generalhospitalsfrom thenet revenue tax imposedunder subsection(a) of this section.

If the Centers for Medicare and Medicaid Services approves the removal of such exemption, any children's general hospitals that were exempt prior to July 1, 2026, from the net revenue tax imposed under subsection (a) of this section shall be required, on and after July 1, 2026, to pay such tax on inpatient hospital services and outpatient hospital services at the same effective rates set forth in subsection (a) of this section.] [(3)] (2) Each hospital shall provide to the Commissioner of Social Services, upon request, such information as said commissioner may LCO No.

542 17 of 69 Governor's Bill No84 require to make any computations necessary to seek approval for exemption under this subsection.

[(4)] (3) As used in this subsection, (A) "specialty hospital" means a health care facility, as defined in section 19a-630, other than a facility licensed by the Department of Public Health as a short-term general hospital or a short-term children's hospital.

"Specialty hospital" includes, but is not limited to, a psychiatric hospital or a chronic disease hospital, and (B) "children's general hospital" means a health care facility, as defined in section 19a-630, that is licensed by the Department of Public Health as a short-term children's hospital.

"Children's general hospital" does not include a specialty hospital.

Sec.

4.

Subsection (b) of section 12-263s of the 2026 supplement to the general statutes, as amended by section 361 of public act 25-168, is repealed and the following is substituted in lieu thereof (Effective July 1, 2026, and applicable to calendar quarters commencing on or after July 1,2026):

(b) Each taxpayer doing business in this state shall, on or before the last day of January, April, July and October of each year, render to the commissioner a quarterly return, on forms prescribed or furnished by the commissioner and signed by one of the taxpayer's principal officers, stating specifically the name and location of such taxpayer, the amount ofitsnetpatientrevenue[,nursingfacilityservicerevenue,intermediate care facility service revenue] or resident days during the calendar quarter ending on the last day of the preceding month and such other information as the commissioner deems necessary for the proper administration of this section and the state's Medicaid program.

The taxes and fees imposed under section 12-263q, as amended by this act, or 12-263r shall be due and payable on the due date of such return.

Each taxpayer 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, irrespective of whether the taxpayer would have otherwise been required to file such return electronically or to make such payment by electronic funds transfer LCO No.

542 18 of 69 Governor's Bill No84 under the provisions of said chapter.

Sec.

5.

(1) "Research and development expenses" means research or experimental expenditures deductible under Section 174 of the Internal RevenuesSB84 Code/ ofFile 1986,No. as in effect on May 28, 1993, determined without regard to Section 280C(c) of said code or to any elections made by a taxpayer to amortize such expenditures that were otherwise deductible onitsfederalincometaxreturn;andbasicresearchpayments,asdefined in Section 41 of said code;

704 3 sSB84 File No.

704 Revenue Code of 1986, as in effect on May 28, 1993, determined without regard to Section 280C(c) of said code or to any elections made by a taxpayer to amortize such expenditures that were otherwise deductible onitsfederalincometaxreturn;andbasicresearchpayments,asdefined in Section 41 of said code;

LCO(b) No.(1) The Department of Economic and Community Development shall administer a system of tax credit vouchers, within available appropriations, to allow qualified small businesses to earn and utilize credits for research and development expenses.

542(2) 19For oftaxable 69years Governor'scommencing Billon No84or (b)after (1)January The1, Department2026, ofthere Economic and Community Development shall administerbe allowed a system of tax credit vouchers,for within available appropriations, to allow qualified small businesses toagainst earnthe andtax utilizesSB84 credits/ forFile researchNo. and development expenses.

(2)704 For4 taxablesSB84 yearsFile commencingNo. on or after January 1, 2026, there shall be allowed a credit for qualified small businesses against the tax imposed under chapter 229 of the general statutes, other than the liability imposed by section 12-707 of the general statutes.

Such704 creditimposed shallunder bechapter equal229 to six per cent of the researchgeneral andstatutes, developmentother expensesthan paidthe orliability incurredimposed by asection qualified12-707 smallof businessthe forgeneral astatutes. taxable year and shallonly beallowedto theextent aqualified smallbusinesshasapplied for and received a tax credit voucher pursuant to this section.

Such credit shall be equal to six per cent of the research and development expenses paid or incurred by a qualified small business for a taxable year and shallonly beallowedto theextent aqualifiedsmallbusinesshasapplied for and received a tax credit voucher pursuant to this section.

The aggregate amount of credits that may be reserved under this section shall not exceed twenty-five million dollars for any LCOtaxable No.year.

542 20 of 69 Governor's Bill No84 taxable year.

If the commissioner determines, after reviewing such verification, that the qualified small business paid or incurred such expenses for the taxable year,sSB84 the/ commissionerFile shallNo. issue a tax credit voucher to such business in an amount equal to six per cent of such expenses, provided such amount shall not exceed the amount reserved for such business under subsection (c) of this section.

704 5 sSB84 File No.

704 year, the commissioner shall issue a tax credit voucher to such business in an amount equal to six per cent of such expenses, provided such amount shall not exceed the amount reserved for such business under subsection (c) of this section.

(g) The credit allowed under this section shall be claimed before any LCOother No.credit allowable against the tax imposed under chapter 229 of the general statutes.

542 21 of 69 Governor's Bill No84 other credit allowable against the tax imposed under chapter 229 of the general statutes.

6.4.

(Effective July 1, 2026) (a) For purposes of this section:

(1) "Eligible resident" means a person who filed a 2024 resident income tax return;

(2) "Connecticut adjusted gross income" has the same meaning as provided in section 12-701 of the general statutes, as amended by this act;

(3) "2024 resident income tax return" means a personal income tax return filed pursuant to chapter 229 of the general statutes as a resident of this state with the commissioner for the taxable year ending December 31, 2024;

(4) "2024 sales tax" means the sales and use taxes paid under chapter 219 of the general statutes for the calendar year ending December 31, 2024;

(5) "2024 federal income tax return" means the return filed under the federalincometaxwiththeInternalRevenue Serviceforthetaxableyear ending December 31, 2024;

(6) "Resident of this state" has the same meaning as provided in section 12-701 of the general statutes, as amended by this act;

and (7) "Commissioner" means the Commissioner of Revenue Services.

(b) Each eligible resident who filed a 2024 resident income tax return on or before December 31, 2025, shall be entitled to a rebate of 2024 sales tax in accordance with the following schedule:

LCO No.

542 22 of 69 Governor's Bill No84 (1)Foranyeligibleresidentwhofileda2024federalincometaxreturn as an unmarried individual or as a married individual filing separately and whose Connecticut adjusted gross income properly reported on such resident's 2024 resident income tax return did not exceed two hundred thousand dollars, two hundred dollars;

(2)Foranyeligibleresidentwhofileda2024federalincometaxreturn as a head of household and whose Connecticut adjusted gross income properly reportedonsuchresident's2024resident income taxreturndid not exceed three hundred twenty thousand dollars, three hundred twenty dollars;

(3)Foranyeligibleresidentwhofileda2024federalincometaxreturn as a surviving spouse and whose Connecticut adjusted gross income properly reportedonsuchresident's2024resident income taxreturndid not exceed four hundred thousand dollars, four hundred dollars;

and (4) For any two eligible residents who filed a 2024 federal income tax return as married individuals filing jointly and whose Connecticut adjusted gross income properly reported on such resident's 2024 resident income tax return did not exceed four hundred thousand dollars, four hundred dollars jointly for such two eligible residents.

(c) Amounts rebated pursuant to this section shall be subject to the provisions for set-off as provided in sections 12-739 and 12-742 of the general statutes.

(d) To the extent permissible under federal law, payments made under this section shall not be considered income or an asset for the purposes of determining eligibility for any state-administered public assistance program, including any HUSKY program described in section 17b-290 of the general statutes.

(e) No person who filed a return under chapter 229 of the general statutes for the taxable year commencing January 1, 2024, as a part-year resident of this state, as defined in section 12-701 of the general statutes, LCO No.

542 23 of 69 Governor's Bill No84 as amended by this act, is entitled to the rebate under this section.

(f) The commissioner shall calculate the amount of the rebates under this section and issue such rebates to eligible residents not later than October 31, 2026.

Sec.

7.

Subparagraph (B) of subdivision (20) of subsection (a) of section 12-701 of the 2026 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2026, and applicable to taxable years commencing on or after January 1, 2026):

(B) There shall be subtracted therefrom:

(i) To the extent properly includable in gross income for federal income tax purposes, any income with respect to which taxation by any state is prohibited by federal law;

(ii) To the extent allowable under section 12-718, exempt dividends paid by a regulated investment company;

(iii) To the extent properly includable in gross income for federal income tax purposes, the amount of any refund or credit for overpayment of income taxes imposed by this state, or any other state of the United States or a political subdivision thereof, or the District of Columbia;

(iv) To the extent properly includable in gross income for federal income tax purposes and not otherwise subtracted from federal adjusted gross income pursuant to clause (x) of this subparagraph in computing Connecticut adjusted gross income, any tier 1 railroad retirement benefits;

(v) To the extent any additional allowance for depreciation under Section 168(k) of the Internal Revenue Code for property placed in service after September 27, 2017, was added to federal adjusted gross income pursuant to subparagraph (A)(ix) of this subdivision in computing Connecticut adjusted gross income, twenty-five per cent of LCO No.

542 24 of 69 Governor's Bill No84 such additional allowance for depreciation in each of the four succeeding taxable years;

(vi) To the extent properly includable in gross income for federal income tax purposes, any interest income from obligations issued by or on behalf of the state of Connecticut, any political subdivision thereof, or public instrumentality, state or local authority, district or similar public entity created under the laws of the state of Connecticut;

(vii) To the extent properly includable in determining the net gain or lossfromthesale orother dispositionofcapital assetsfor federalincome tax purposes, any gain from the sale or exchange of obligations issued by or on behalf of the state of Connecticut, any political subdivision thereof, or public instrumentality, state or local authority, district or similar public entity created under the laws of the state of Connecticut, in the income year such gain was recognized;

(viii) Any interest on indebtedness incurred or continued to purchase or carry obligations or securities the interest on which is subject to tax under thischapter butexempt fromfederalincome tax,totheextentthat such interest on indebtedness is not deductible in determining federal adjusted gross income and is attributable to a trade or business carried on by such individual;

(ix) Ordinary and necessary expenses paid or incurred during the taxable year for the production or collection of income which is subject to taxation under this chapter but exempt from federal income tax, or the management, conservation or maintenance of property held for the production of such income, and the amortizable bond premium for the taxable year on any bond the interest on which is subject to tax under this chapter but exempt from federal income tax, to the extent that such expenses and premiums are not deductible in determining federal adjusted gross income and are attributable to a trade or business carried on by such individual;

(x) (I) For taxable years commencing prior to January 1, 2019, for a LCO No.

542 25 of 69 Governor's Bill No.84 person who files a return under the federal income tax as an unmarried individual whose federal adjusted gross income for such taxable year is less than fifty thousand dollars, or as a married individual filing separately whose federal adjusted gross income for such taxable year is less than fifty thousand dollars, or for a husband and wife who file a return under the federal income tax as married individuals filing jointly whose federal adjusted gross income for such taxable year is less than sixty thousand dollars or a person who files a return under the federal income tax as a head of household whose federal adjusted gross income for such taxable year is less than sixty thousand dollars, an amount equal to the Social Security benefits includable for federal income tax purposes;

(II) For taxable years commencing prior to January 1, 2019, for a person who files a return under the federal income tax as an unmarried individual whose federal adjusted gross income for such taxable year is fifty thousand dollars or more, or as a married individual filing separately whose federal adjusted gross income for such taxable year is fifty thousand dollars or more, or for a husband and wife who file a return under the federal income tax as married individuals filing jointly whose federal adjusted gross income from such taxable year is sixty thousand dollars or more or for a person who files a return under the federal income tax as a head of household whose federal adjusted gross income for such taxable year is sixty thousand dollars or more, an amount equal to the difference between the amount of Social Security benefits includable for federal income tax purposes and the lesser of twenty-five per cent of the Social Security benefits received during the taxable year, or twenty-five per cent of the excess described in Section 86(b)(1) of the Internal Revenue Code;

(III) For the taxable year commencing January 1, 2019, and each taxable year thereafter, for a person who files a return under the federal income tax as an unmarried individual whose federal adjusted gross income for such taxable year is less than seventy-five thousand dollars, or asamarriedindividualfiling separately whosefederaladjustedgross LCO No.

542 26 of 69 Governor's Bill No84 income for such taxable year is less than seventy-five thousand dollars, or for a husband and wife who file a return under the federal income tax as married individuals filing jointly whose federal adjusted gross income for such taxable year is less than one hundred thousand dollars or a person who files a return under the federal income tax as a head of household whose federal adjusted gross income for such taxable year is less than one hundred thousand dollars, an amount equal to the Social Security benefits includable for federal income tax purposes;

and (IV) For the taxable year commencing January 1, 2019, and each taxable year thereafter, for a person who files a return under the federal income tax as an unmarried individual whose federal adjusted gross income for such taxable year is seventy-five thousand dollars or more, or asamarriedindividualfiling separately whosefederaladjustedgross income for such taxable year is seventy-five thousand dollars or more, or for a husband and wife who file a return under the federal income tax as married individuals filing jointly whose federal adjusted gross income from such taxable year is one hundred thousand dollars or more or for a person who files a return under the federal income tax as a head of household whose federal adjusted gross income for such taxable year is one hundred thousand dollars or more, an amount equal to the difference between the amount of Social Security benefits includable for federal income tax purposes and the lesser of twenty-five per cent of the Social Security benefits received during the taxable year, or twenty-five per cent of the excess described in Section 86(b)(1) of the Internal Revenue Code;

(xi) To the extent properly includable in gross income for federal income tax purposes, any amount rebated to a taxpayer pursuant to section 12-746;

(xii) To the extent properly includable in the gross income for federal income tax purposes of a designated beneficiary, any distribution to such beneficiary from any qualified state tuition program, as defined in Section 529(b) of the Internal Revenue Code, established and LCO No.

542 27 of 69 Governor's Bill No.84 maintained by this state or any official, agency or instrumentality of the state;

(xiii) To the extent allowable under section 12-701a, contributions to accounts established pursuant to any qualified state tuition program, as defined in Section 529(b) of the Internal Revenue Code, established and maintained by this state or any official, agency or instrumentality of the state;

(xiv) To the extent properly includable in gross income for federal income tax purposes, the amount of any Holocaust victims' settlement payment received in the taxable year by a Holocaust victim;

(xv) To the extent properly includable in the gross income for federal income tax purposes of a designated beneficiary, as defined in section 3-123aa, interest, dividends or capital gains earned on contributions to accounts established for the designated beneficiary pursuant to the Connecticut Homecare Option Program for the Elderly established by sections 3-123aa to 3-123ff, inclusive;

(xvi) To the extent properly includable in gross income for federal income tax purposes, any income received from the United States government as retirement pay for a retired member of (I) the Armed Forces of the United States, as defined in Section 101 of Title 10 of the United States Code, or (II) the National Guard, as defined in Section 101 of Title 10 of the United States Code;

(xvii) To the extent properly includable in gross income for federal income tax purposesfor thetaxableyear,any income fromthedischarge of indebtedness in connection with any reacquisition, after December 31, 2008, and before January 1, 2011, of an applicable debt instrument or instruments, as those terms are defined in Section 108 of the Internal Revenue Code, as amended by Section 1231 of the American Recovery and Reinvestment Act of 2009, to the extent any such income was added to federal adjusted gross income pursuant to subparagraph (A)(xi) of this subdivision in computing Connecticut adjusted gross income for a LCO No.

542 28 of 69 Governor's Bill No84 preceding taxable year;

(xviii) To the extent not deductible in determining federal adjusted gross income, the amount of any contribution to a manufacturing reinvestment account established pursuant to section 32-9zz in the taxable year that such contribution is made;

(xix) To the extent properly includable in gross income for federal income tax purposes, (I) for the taxable year commencing January 1, 2015, ten per cent of the income received from the state teachers' retirement system, (II) for the taxable years commencing January 1, 2016, to January 1, 2020, inclusive, twenty-five per cent of the income received from the state teachers' retirement system, and (III) for the taxable year commencing January 1, 2021, and each taxable year thereafter, fifty per cent of the income received from the state teachers' retirement system or, for a taxpayer whose federal adjusted gross income does not exceed the applicable threshold under clause (xx) of this subparagraph, the percentage pursuant to said clause of the income received from the state teachers' retirement system, whichever deduction is greater;

(xx) To the extent properly includable in gross income for federal income tax purposes, except for retirement benefits under clause (iv) of this subparagraph and retirement pay under clause (xvi) of this subparagraph, for a person who files a return under the federal income tax as an unmarried individual whose federal adjusted gross income for such taxable year is less than seventy-five thousand dollars, or as a married individual filing separately whose federal adjusted gross income for such taxable year is less than seventy-five thousand dollars, or as a head of household whose federal adjusted gross income for such taxable year is less than seventy-five thousand dollars, or for a husband and wife who file a return under the federal income tax as married individuals filing jointly whose federal adjusted gross income for such taxableyearislessthanonehundredthousanddollars,(I)forthetaxable year commencing January 1, 2019, fourteen per cent of any pension or LCO No.

542 29 of 69 Governor's Bill No84 annuity income, (II) for the taxable year commencing January 1, 2020, twenty-eight per cent of any pension or annuity income, (III) for the taxable year commencing January 1, 2021, forty-two per cent of any pension or annuity income, and (IV) for the taxable years commencing January 1, 2022, and January 1, 2023, one hundred per cent of any pension or annuity income;

(xxi) To the extent properly includable in gross income for federal income tax purposes, except for retirement benefits under clause (iv) of this subparagraph and retirement pay under clause (xvi) of this subparagraph, any pension or annuity income for the taxable year commencing on or after January 1, 2024, and each taxable year thereafter, in accordance with the following schedule, for a person who files a return under the federal income tax as an unmarried individual whose federal adjusted gross income for such taxable year is less than one hundred thousand dollars, or as a married individual filing separately whose federal adjusted gross income for such taxable year is less than one hundred thousand dollars, or as a head of household whose federal adjusted gross income for such taxable year is less than one hundred thousand dollars:

T1 Federal Adjusted Gross Income Deduction T2 Less than $75,000 100.0% T3 $75,000 but not over $77,499 85.0% T4 $77,500 but not over $79,999 70.0% T5 $80,000 but not over $82,499 55.0% T6 $82,500 but not over $84,999 40.0% T7 $85,000 but not over $87,499 25.0% T8 $87,500 but not over $89,999 10.0% T9 $90,000 but not over $94,999 5.0% $95,000 but not over $99,999 2.5% T10 T11 $100,000 and over 0.0% (xxii) To the extent properly includable in gross income for federal LCO No.

542 30 of 69 Governor's Bill No.84 income tax purposes, except for retirement benefits under clause (iv) of this subparagraph and retirement pay under clause (xvi) of this subparagraph, any pension or annuity income for the taxable year commencing on or after January 1, 2024, and each taxable year thereafter, in accordance with the following schedule for married individuals who file a return under the federal income tax as married individuals filing jointly whose federal adjusted gross income for such taxable year is less than one hundred fifty thousand dollars:

T12 Federal Adjusted Gross Income Deduction Less than $100,000 100.0% T13 T14 $100,000 but not over $104,999 85.0% $105,000 but not over $109,999 70.0% T15 T16 $110,000 but not over $114,999 55.0% T17 $115,000 but not over $119,999 40.0% T18 $120,000 but not over $124,999 25.0% T19 $125,000 but not over $129,999 10.0% T20 $130,000 but not over $139,999 5.0% T21 $140,000 but not over $149,999 2.5% T22 $150,000 and over 0.0% (xxiii) The amount of lost wages and medical, travel and housing expenses, not to exceed ten thousand dollars in the aggregate, incurred by a taxpayer during the taxable year in connection with the donation to another person of an organ for organ transplantation occurring on or after January 1, 2017;

(xxiv) To the extent properly includable in gross income for federal income tax purposes, the amount of any financial assistance received from the Crumbling Foundations Assistance Fund or paid to or on behalf of the owner of a residential building pursuant to sections 8-442 and 8-443;

(xxv) To the extent properly includable in gross income for federal income tax purposes, the amount calculated pursuant to subsection (b) LCO No.

542 31 of 69 Governor's Bill No84 of section 12-704g for income received by a general partner of a venture capital fund, as defined in 17 CFR 275.203(l)-1, as amended from time to time;

(xxvi) To the extent any portion of a deduction under Section 179 of the Internal Revenue Code was added to federal adjusted gross income pursuant to subparagraph (A)(xiv) of this subdivision in computing Connecticut adjusted gross income, twenty-five per cent of such disallowed portion of the deduction in each of the four succeeding taxable years;

(xxvii) To the extent properly includable in gross income for federal income tax purposes, for a person who files a return under the federal income tax as an unmarried individual whose federal adjusted gross income for such taxable year is less than seventy-five thousand dollars, or asamarriedindividualfiling separately whosefederaladjustedgross income for such taxable year is less than seventy-five thousand dollars, or as a head of household whose federal adjusted gross income for such taxable year is less than seventy-five thousand dollars, or for a husband and wife who file a return under the federal income tax as married individuals filing jointly whose federal adjusted gross income for such taxable year is less than one hundred thousand dollars, for the taxable year commencing January 1, 2023, twenty-five per cent of any distribution from an individual retirement account other than a Roth individual retirement account;

(xxviii) To the extent properly includable in gross income for federal income tax purposes, for a person who files a return under the federal income tax as an unmarried individual whose federal adjusted gross income for such taxable year is less than one hundred thousand dollars, or asamarriedindividualfiling separately whosefederaladjustedgross income for such taxable year is less than one hundred thousand dollars, or as a head of household whose federal adjusted gross income for such taxableyearislessthan onehundredthousanddollars,(I)forthetaxable year commencing January 1, 2024, fifty per cent of any distribution from LCO No.

542 32 of 69 Governor's Bill No.84 an individual retirement account other than a Roth individual retirementaccount,(II)forthetaxableyearcommencingJanuary1,2025, seventy-five per cent of any distribution from an individual retirement account other than a Roth individual retirement account, and (III) for the taxable year commencing January 1, 2026, and each taxable year thereafter, any distribution from an individual retirement account other than a Roth individual retirement account.

The subtraction under this clause shall be made in accordance with the following schedule:

T23 Federal Adjusted Gross Income Deduction Less than $75,000 100.0% T24 T25 $75,000 but not over $77,499 85.0% $77,500 but not over $79,999 70.0% T26 T27 $80,000 but not over $82,499 55.0% T28 $82,500 but not over $84,999 40.0% T29 $85,000 but not over $87,499 25.0% T30 $87,500 but not over $89,999 10.0% T31 $90,000 but not over $94,999 5.0% T32 $95,000 but not over $99,999 2.5% T33 $100,000 and over 0.0% (xxix) To the extent properly includable in gross income for federal income tax purposes, for married individuals who file a return under the federal income tax as married individuals filing jointly whose federal adjusted gross income for such taxable year is less than one hundred fifty thousand dollars, (I) for the taxable year commencing January 1, 2024, fifty per cent of any distribution from an individual retirement account other than a Roth individual retirement account, (II) for the taxable year commencing January 1, 2025, seventy-five per cent of any distribution from an individual retirement account other than a Roth individual retirement account, and (III) for the taxable year commencing January 1, 2026, and each taxable year thereafter, any distribution from an individual retirement account other than a Roth individual retirement account.

The subtraction under this clause shall LCO No.

542 33 of 69 Governor's Bill No84 be made in accordance with the following schedule:

T34 Federal Adjusted Gross Income Deduction T35 Less than $100,000 100.0% $100,000 but not over $104,999 85.0% T36 T37 $105,000 but not over $109,999 70.0% $110,000 but not over $114,999 55.0% T38 T39 $115,000 but not over $119,999 40.0% $120,000 but not over $124,999 25.0% T40 T41 $125,000 but not over $129,999 10.0% $130,000 but not over $139,999 5.0% T42 T43 $140,000 but not over $149,999 2.5% $150,000 and over 0.0% T44 (xxx) To the extent properly includable in gross income for federal income tax purposes, for the taxable year commencing January 1, 2022, the amount or amounts paid or otherwise credited to any eligible resident of this state under (I) the 2020 Earned Income Tax Credit enhancement program from funding allocated to the state through the Coronavirus Relief Fund established under the Coronavirus Aid, Relief, and Economic Security Act, P.L.

116-136, and (II) the 2021 Earned Income Tax Credit enhancement program from funding allocated to the state pursuant to Section 9901 of Subtitle M of Title IX of the American Rescue Plan Act of 2021, P.L.

117-2;

(xxxi) For the taxable year commencing January 1, 2023, and each taxable year thereafter, for a taxpayer licensed under the provisions of chapter 420f or 420h, the amount of ordinary and necessary expenses that would be eligible to be claimed as a deduction for federal income tax purposes under Section 162(a) of the Internal Revenue Code but that are disallowed under Section 280E of the Internal Revenue Code because marijuana is a controlled substance under the federal Controlled Substance Act;

(xxxii) To the extent properly includable in gross income for federal LCO No.

542 34 of 69 Governor's Bill No84 income tax purposes, for the taxable year commencing on or after January 1, 2025, and each taxable year thereafter, any common stock received by the taxpayer during the taxable year under a share plan, as defined in section 12-217ss;

(xxxiii) To the extent properly includable in gross income for federal income tax purposes, the amount of any student loan reimbursement payment received by a taxpayer pursuant to section 10a-19m;

(xxxiv) Contributions to an ABLE account established pursuant to sections 3-39k to 3-39q, inclusive, not to exceed five thousand dollars for each individual taxpayer or ten thousand dollars for taxpayers filing a joint return;

(xxxv) To the extent properly includable in gross income for federal income tax purposes, the amount of any payment received pursuant to subsection (c) of section 3-122a;

(xxxvi) For an account holder, as defined in section 12-724b, who files a return under the federal income tax as an unmarried individual, a married individual filing separately or a head of household, whose federal adjusted gross income for the taxable year is less than one hundred twenty-five thousand dollars or who files a return under the federal income tax as married individuals filing jointly whose federal adjusted gross income for the taxable year is less than two hundred fifty thousand dollars:

(I) To the extent not deductible in determining federal adjusted gross income, for the taxable year commencing January 1, 2027, an amount equal to the contributions deposited during the taxable years commencing January 1, 2026, and January 1, 2027, in a first-time homebuyer savings account established pursuant to subsection (c) of section 12-724b, less any amounts withdrawn during said taxable years by the account holder from such account under subparagraph (D) of subdivision (2) of subsection (f) of section 12-724b.

The amount claimed under this subclause shall not exceed two thousand five hundred LCO No.

542 35 of 69 Governor's Bill No84 dollars for each such taxable year for an unmarried individual, a married individual filing separately or a head of household and five thousand dollars for each such taxable year for married individuals filing jointly;

(II)To theextent not deductibleindetermining federaladjustedgross income, for the taxable year commencing January 1, 2028, and each taxable year thereafter, an amount equal to the contributions deposited during the taxable year in a first-time homebuyer savings account established pursuant to subsection (c) of section 12-724b, less any amounts withdrawn during the taxable year by the account holder from such account pursuant to subparagraph (D) of subdivision (2) of subsection (f) of section 12-724b.

The amount allowed to be claimed under this subclause for the taxable year shall not exceed two thousand five hundred dollars for an unmarried individual, a married individual filing separately or a head of household and five thousand dollars for married individuals filing jointly;

and (III) To the extent properly includable in gross income for federal income tax purposes, for the taxable year commencing January 1, 2027, and each taxable year thereafter, an amount equal to the sum of all interest accrued on a first-time homebuyer savings account, established pursuant to subsection (c) of section 12-724b, during the taxable year;

[and] (xxxvii) To the extent properly includable in gross income for federal income tax purposes, for the taxable year commencing January 1, 2027, andeachtaxableyearthereafter,foranaccountholderwhoisaqualified beneficiary of a first-time homebuyer savings account, as those terms are defined in section 12-724b, and who files a return under the federal income tax as an unmarried individual, a married individual filing separately or a head of household, whose federal adjusted gross income for the taxable year is less than one hundred twenty-five thousand dollars or who files a return under the federal income tax as married individuals filing jointly whose federal adjusted gross income for the LCO No.

542 36 of 69 Governor's Bill No84 taxable year is less than two hundred fifty thousand dollars, an amount equal to any withdrawal from such account that is used to pay or reimburse such qualified beneficiary for eligible costs, as defined in section 12-724b, incurred by the qualified beneficiary;

and (xxxviii) To the extent properly includable in gross income for federal income tax purposes, the amounts paid or otherwise credited to an eligible resident pursuant to section 6 of this act.

Sec.

8.

(a)sSB84 (1)/ (A)File ForNo. the fiscal years commencing on or after July 1, 2017, and ending on or before June 30, 2024, all revenue in excess of three billion one hundred fifty million dollars received by the state each fiscal year from estimated and final payments of the personal income tax imposed under chapter 229 andthe affected business entity tax imposed under section 12-699 shall be transferred by the Treasurer to a special fund to be known as the Budget Reserve Fund.

704 6 sSB84 File No.

704 (a) (1) (A) For the fiscal years commencing on or after July 1, 2017, and ending on or before June 30, 2024, all revenue in excess of three billion one hundred fifty million dollars received by the state each fiscal year from estimated and final payments of the personal income tax imposed under chapter 229 andthe affected business entity tax imposed under section 12-699 shall be transferred by the Treasurer to a special fund to be known as the Budget Reserve Fund.

(C) For the fiscal year ending June 30, 2026, the threshold amount prescribed by subparagraph (A) of this subdivision shall be [four billion seven hundred twenty-eight million six hundred thousand] five billion twothree hundred twenty-eightseventy-eight million six hundred thousand dollars.

(D) For the fiscal year ending June 30, 2027, the threshold amount prescribed by subparagraph (A) of this subdivision shall be five billion LCOnine No.million one hundred thousand dollars.

542 37 of 69 Governor's Bill No.84 nine million one hundred thousand dollars.

9.5.

NotsSB84 later/ thanFile JuneNo. 30, 2026, the Comptroller shall transfer [two hundred forty-four million] seven hundred fourteen million dollars of the resources of the General Fund for the fiscal year ending June 30, 2026, to be accounted for as revenue of the General Fund for the fiscal year ending June 30, 2027.

704 7 sSB84 File No.

704 Not later than June 30, 2026, the Comptroller shall transfer two hundred [forty-four] fourteen million dollars of the resources of the General Fund for the fiscal year ending June 30, 2026, to be accounted for as revenue of the General Fund for the fiscal year ending June 30, 2027.

10.6.

11.7.

The Secretary of the Office of Policy and Management shall grant LCOadditional No.municipal aid, from Other Expenses, as follows:

542 38 of 69 Governor's Bill No84 additional municipal aid, from Other Expenses, as follows:

12.8.

(Effective July 1, 2026) Notwithstanding the provisions of section 25 of public act 25-168, as amended by this act, for the fiscal year ending June 30, 2027, the grants paid to the towns of Ledyard and Montville from the moneys available in the Mashantucket Pequot and Mohegan Fund established pursuant to section 3-55i of the general statutes shall be as follows:

13.9.

(a)sSB84 The/ commissionerFile shallNo. establish and maintain the Home Improvement Guaranty Fund.

704 8 sSB84 File No.

704 (a) The commissioner shall establish and maintain the Home Improvement Guaranty Fund.

Annually, if the LCObalance No.in the fund exceeds [seven hundred fifty thousand dollars] said amount, the first four hundred thousand dollars of the excess shall be deposited into the consumer protection enforcement account established in section 21a-8a.

542 39 of 69 Governor's Bill No84 balance in the fund exceeds [seven hundred fifty thousand dollars] said amount, the first four hundred thousand dollars of the excess shall be deposited into the consumer protection enforcement account established in section 21a-8a.

14.10.

and (2) "Registration period" means the one-year period for which a licensesSB84 hasbeenrenewedinaccordance/ withsection19a-88,asamendedFile byNo. this act, and is current and valid.

704 9 sSB84 File No.

704 license hasbeenrenewedinaccordance withsection19a-88,asamended by this act, and is current and valid.

(3) has completed not less than one LCOcontact No.hour of training or education in prescribing controlled substancesandpainmanagement inthepreceding two-yearperiod;and (4) for registration periods beginning on and after January 1, 2022, during the first renewal period and not less than once every six years thereafter, earn not less than two contact hours of training or education screening for post-traumatic stress disorder, risk of suicide, depression andgriefandsuicide preventiontraining administeredby theAmerican Academy of Physician Associates, or the American Academy of Physician Associates' successor organization, a hospital or other licensed health care institution or a regionally accredited institution of higher education.

542 40 of 69 Governor's Bill No84 contact hour of training or education in prescribing controlled substancesandpainmanagement inthepreceding two-yearperiod;and (4) for registration periods beginning on and after January 1, 2022, during the first renewal period and not less than once every six years thereafter, earn not less than two contact hours of training or education screening for post-traumatic stress disorder, risk of suicide, depression andgriefandsuicide preventiontraining administeredby theAmerican Academy of Physician Associates, or the American Academy of Physician Associates' successor organization, a hospital or other licensed health care institution or a regionally accredited institution of higher education.

Each licensee shall retain records of attendance or certificates of completion that demonstrate compliance with the continuingsSB84 education/ requirementsFile ofNo. subsection (b) of this section for a minimum of three years following the year in which the continuing education was completed and shall submit such records or certificates to the department for inspection not later than forty-five days after a request by the department for such records or certificates.

704 10 sSB84 File No.

704 continuing education requirements of subsection (b) of this section for a minimum of three years following the year in which the continuing education was completed and shall submit such records or certificates to the department for inspection not later than forty-five days after a request by the department for such records or certificates.

15.11.

16.12.

Subsection (c)(a) of section 20-206mm20-206ll of the 2026 supplement to the general statutes is LCOrepealed No.and the following is substituted in lieu thereof (Effective October 1, 2026):

542(a) 41The ofcommissioner 69shall Governor'sissue Billa No84license repealedas andthefollowinga issubstitutedparamedic inlieuthereof(EffectiveOctoberto 1,any 2026):applicant who furnishes evidence satisfactory to the commissioner that the applicant has met the requirements of section 20-206mm, as amended by this act.

The commissioner shall develop and provide application forms.

The license may be renewed annually pursuant to section 19a-88, as amended by this act.

[for a fee of one hundred fifty- five dollars.] No fee shall be required for the application for a license or for the renewal of such license under this section.

Sec.

13.

Subsection (c) of section 20-206mm of the general statutes is repealed andthefollowing issubstituted inlieuthereof(EffectiveOctober 1, 2026):

[for a fee of onesSB84 hundred/ fifty-fiveFile dollars.]No. No fee shall be required for the renewal of such license.

704 11 sSB84 File No.

704 one hundred fifty-five dollars.] No fee shall be required for the renewal of such license.

17.14.

The requirement described in subdivision (2) of this [section] subsection LCOmay No.be satisfied by the completion of the evidence-based youth suicide prevention training program administered pursuant to section 17a-52a.

542 42 of 69 Governor's Bill No84 may be satisfied by the completion of the evidence-based youth suicide prevention training program administered pursuant to section 17a-52a.

A suspended license is subject to expiration and may be renewed as provided in this section, but such renewal shall not entitle the licensee, while the license remains suspended and until it is reinstated, to engage in the licensed activity, or in any other conduct orsSB84 activity/ inviolationoftheorderorjudgmentFile byNo. whichthelicense was suspended.

704 12 sSB84 File No.

704 or activity inviolationoftheorderorjudgment by whichthelicense was suspended.

18.15.

LCO(b) No.Each person holding a license to practice medicine, surgery, podiatry, chiropractic or naturopathy shall, annually, during the month of such person's birth, register with the Department of Public Health, upon payment of the professional services fee for class I, as defined in section 33-182l, plus five dollars.

542 43 of 69 Governor's Bill No.84 (b) Each person holding a license to practice medicine, surgery, podiatry, chiropractic or naturopathy shall, annually, during the month of such person's birth, register with the Department of Public Health, upon payment of the professional services fee for class I, as defined in section 33-182l, plus five dollars.

Such registration shall be on blanks to be furnished by the department for such purpose, giving such person's name in full, such person's residence and business address and such othersSB84 information/ asFile theNo. department requests.

704 13 sSB84 File No.

704 other information as the department requests.

(2) Each person holding a license as an advanced practice registered nurse shall, annually, during the month of such person's birth, register with the Department of Public Health [, upon payment of one hundred thirty dollars,] on blanks to be furnished by the department for such LCOpurpose, No.giving such person's name in full, such person's residence and business address and such other information as the department requests.

542 44 of 69 Governor's Bill No84 purpose, giving such person's name in full, such person's residence and business address and such other information as the department requests.

The American Nurses' Association, the Nurses' Association of the American College of Obstetricians and Gynecologists Certification Corporation, the National Board of Pediatric Nurse Practitioners and Associates or the American Association of Nurse Anesthetists.sSB84 / File No.

704 14 sSB84 File No.

704 Anesthetists.

(4) Each person holding a license as a nurse-midwife shall, annually, during the month of such person's birth, register with the Department of Public Health [, upon payment of one hundred thirty dollars,] on blanks to be furnished by the department for such purpose, giving such LCOperson's No.name in full, such person's residence and business address and suchotherinformationasthedepartmentrequests.Nosuchlicenseshall be renewed unless the department is satisfied that the person maintains current certification from the Accreditation Midwifery Certification Board.

542(5) 45(A) ofEach 69person Governor'sholding Billa No84license person'sto namepractice inphysical full,therapy shall, annually, during the month of such person's residencebirth, andregister businesswith addressthe andDepartment suchotherinformationasthedepartmentrequests.Nosuchlicenseshallof bePublic renewedHealth unless[, upon payment of the departmentprofessional isservices satisfiedfee thatfor theclass personB, maintainsas currentdefined certificationin fromsection 33-182l, plus five dollars,] on blanks to be furnished by the Accreditationdepartment Midwiferyfor Certificationsuch Board.purpose, giving sSB84 / File No.

(5)704 (A)15 EachsSB84 personFile holdingNo. a license to practice physical therapy shall, annually, during the month of such person's birth, register with the Department of Public Health [, upon payment of the professional services fee for class B, as defined in section 33-182l, plus five dollars,] on blanks to be furnished by the department for such purpose, giving suchperson'snameinfull,suchperson'sresidenceandbusinessaddress and such other information as the department requests.

704 suchperson'snameinfull,suchperson'sresidenceandbusinessaddress and such other information as the department requests.

19.16.

(a) On or before the last day of January, April, July and October in each year, the Commissioner of Public Health shall certify the amount of revenue received as a result of any fee increase in the amount of five dollars (1) that took effect October 1, 2015, pursuant to sections 19a-88, as amended by this act, 19a-515, 20-65k, 20-74bb, 20-74h, as amended by this act, 20-74s, 20-149, 20-162o, 20-162bb, 20-191a, 20-195c, as amended by this act, 20-195o, as amended by this act, 20-195cc, as amended by thisact,20-201,20-206b,20-206n,20-206r,20-206bb,20-206ll,20-222a,20-this 275,act, 20-395d,20-201, 20-39820-206b, and20-206n, 20-412,20-206r, (2)20-206bb, 20-206ll, as amendedby this act, 20-222a,20-275,20-395d, 20-398and20-412,(2) that took effect October 1, 2021,pursuant to section20-185k,and(3)that took effect July 1, 2021, pursuant to section 20-185k,20-12j, as amended by this act, and (3)transfer thatsuch tookamount effectto Julythe 1,professional 2021,assistance LCOprogram No.account established in section 19a-12c.

542 46 of 69 Governor's Bill No84 pursuant to section 20-12j, as amended by this act, and transfer such amount to the professional assistance program account established in section 19a-12c.

Sec.sSB84 / File No.

20.704 16 sSB84 File No.

704 Sec.

17.

(3) completed twenty-four months of relevant postgraduate experience, including (A) a minimum of one thousand hours of direct client contact offering marital and family therapy services subsequent to being awarded a master's degree or doctorate or subsequent to the training year specified in subdivision LCO(2) No.of this subsection, and (B) one hundred hours of postgraduate clinical supervision provided by a licensed marital and family therapist;

542 47 of 69 Governor's Bill No84 (2) of this subsection, and (B) one hundred hours of postgraduate clinical supervision provided by a licensed marital and family therapist;

(c) The department may grant licensure without examination to any applicant who is currently licensed or certified as (1) a marital or marriagesSB84 and/ familyFile therapistNo. in another state, territory or commonwealthoftheUnitedStates,or (2)amaritalandfamily therapist associate in another state, territory or commonwealth of the United States, provided the state, territory or commonwealth where such marital and family therapist associate is currently licensed or certified maintains licensure or certification standards which, in the opinion of the department, are equivalent to or higher than the standards of this state.

704 17 sSB84 File No.

704 marriage and family therapist in another state, territory or commonwealthoftheUnitedStates,or (2)amaritalandfamily therapist associate in another state, territory or commonwealth of the United States, provided the state, territory or commonwealth where such marital and family therapist associate is currently licensed or certified maintains licensure or certification standards which, in the opinion of the department, are equivalent to or higher than the standards of this state.

The commissioner shall adopt regulations, in accordance with chapter 54, to (A) define basic requirements for continuing education programs, which shall include not less than one contact hour of training or LCOeducation No.each registration period on the topic of cultural competency and, on and after January 1, 2016, not less than two contact hours of training or education during the first renewal period in which continuing education is required and not less than once every six years thereafter on the topic of mental health conditions common to veterans and family members of veterans, including (i) determining whether a patient is a veteran or family member of a veteran, (ii) screening for conditions such as post-traumatic stress disorder, risk of suicide, depression and grief, and (iii) suicide prevention training, (B) delineate qualifying programs, (C) establish a system of control and reporting, and (D) provide for waiver of the continuing education requirement for good cause.

542(2) 48A oflicense 69issued Governor'sto Billa No84marital educationand eachfamily registrationtherapist periodassociate on(A) theprior topicto ofJuly cultural competency and, on and after January 1, 2016,2023, notshall lessexpire thanon twoor contactbefore hourstwenty-four ofmonths trainingafter or education during the firstdate renewalon period in which continuingsuch educationlicense iswas requiredissued, and not(B) less than once every six years thereafter on the topic of mental health conditions common to veterans and family members of veterans, including (i) determining whether a patient is a veteran or familyafter memberJuly of1, asSB84 veteran,/ (ii)File screeningNo. for conditions such as post-traumatic stress disorder, risk of suicide, depression and grief, and (iii) suicide prevention training, (B) delineate qualifying programs, (C) establish a system of control and reporting, and (D) provide for waiver of the continuing education requirement for good cause.

(2)704 A18 licensesSB84 issuedFile toNo. a marital and family therapist associate (A) prior to July 1, 2023, shall expire on or before twenty-four months after the date on which such license was issued, and (B) on or after July 1, 2023, shall expire on or before twelve months after the date on which such license was issued.

704 2023, shall expire on or before twelve months after the date on which such license was issued.

(f) Notwithstanding the provisions of this section, a person who is a graduate of a graduate degree program or a postgraduate clinical training programdescribedin subsection(b)ofthis sectionmay practice marital and family therapy for a period not greater than one hundred LCOtwenty No.calendar days after the date such person completed such program, provided such person works under the clinical supervision of a licensed marital family therapist.

542 49 of 69 Governor's Bill No84 twenty calendar days after the date such person completed such program, provided such person works under the clinical supervision of a licensed marital family therapist.

21.18.

(b) (1) Notwithstanding the provisions of section 20-195n concerning examinations, on or before October 1, 2015, the commissioner may issue a license without examination, to any master social worker applicant who demonstrates to the satisfaction of the commissioner that, on or before October 1, 2013, he or she held a master's degree from a social worksSB84 program/ accreditedFile byNo. the Council on Social Work Education or, if educated outside the United States or its territories, completed an educational program deemed equivalent by the council.

704 19 sSB84 File No.

704 work program accredited by the Council on Social Work Education or, if educated outside the United States or its territories, completed an educational program deemed equivalent by the council.

[A fee of two hundred dollars shall accompanyeachrenewalapplicationforalicensedclinicalsocialworker LCOand No.a fee of one hundred twenty-five dollars shall accompany each renewal application for a licensed master social worker.] Each such applicant shall furnish evidence satisfactory to the commissioner of having satisfied the continuing education requirements prescribed in section 20-195u.

542 50 of 69 Governor's Bill No84 and a fee of one hundred twenty-five dollars shall accompany each renewal application for a licensed master social worker.] Each such applicant shall furnish evidence satisfactory to the commissioner of having satisfied the continuing education requirements prescribed in section 20-195u.

(e) (1) An individual who has been convicted of any criminal offense may request, in writing, at any time, that the commissioner determine whether such individual's criminal conviction disqualifies the individual from obtaining a license issued or conferred by the commissioner pursuant to this chapter based on (A) the nature of the conviction and its relationship to the individual's ability to safely or competently perform the duties or responsibilities associated with such license, (B) information pertaining to the degree of rehabilitation of the individual, and (C) the time elapsed since the conviction or release of thesSB84 individual./ File No.

704 20 sSB84 File No.

704 the individual.

(4) The commissioner is not bound by a determination made under this subsection, if, upon further investigation, the commissioner determines that an individual's criminal conviction differs from the LCOinformation No.presented in the determination request.

542 51 of 69 Governor's Bill No84 information presented in the determination request.

22.19.

[The fee for such renewal shall be two hundred dollars for a professional counselor and one hundred twenty-five dollars for a professional counselor associate.] EachsSB84 licensed/ professionalFile counselorNo. and professional counselor associate applying for license renewal shall furnish evidence satisfactory to the commissioner of having participated in continuing education programs.

The704 commissioner21 shallsSB84 adoptFile regulations, in accordance with chapter 54, to (1) define basic requirements for continuing education programs that shall include (A) not less than one contact hour of training or education each registration period on the topic of cultural competency, (B) on and after January 1, 2016, not less than two contact hours of training or education during the first renewal period in which continuing education is required and not less than once every six years thereafter on the topic of mental health conditions common to veterans and family members of veterans, including (i) determining whether a patient is a veteran or family member of a veteran, (ii) screening for conditions such as post-traumatic stress disorder, risk of suicide, depression and grief, and (iii) suicide LCO No.

542704 52Each oflicensed 69professional Governor'scounselor Bill No84 prevention training, and (C)professional oncounselor andassociate afterapplying Januaryfor 1,license 2018,renewal notshall lessfurnish thanevidence threesatisfactory contactto hours of training or education each registration period on the topiccommissioner of professionalhaving ethics,participated (2)in delineate qualifying programs, (3) establish a system of control and reporting, and (4) provide for a waiver of the continuing education requirementprograms. for good cause.

The commissioner shall adopt regulations, in accordance with chapter 54, to (1) define basic requirements for continuing education programs that shall include (A) not less than one contact hour of training or education each registration period on the topic of cultural competency, (B) on and after January 1, 2016, not less than two contact hours of training or education during the first renewal period in which continuing education is required and not less than once every six years thereafter on the topic of mental health conditions common to veterans and family members of veterans, including (i) determining whether a patient is a veteran or family member of a veteran, (ii) screening for conditions such as post-traumatic stress disorder, risk of suicide, depression and grief, and (iii) suicide prevention training, and (C) on and after January 1, 2018, not less than three contact hours of training or education each registration period on the topic of professional ethics, (2) delineate qualifying programs, (3) establish a system of control and reporting, and (4) provide for a waiver of the continuing education requirement for good cause.

(3)sSB84 Not/ laterFile thanNo. thirty days after receiving a request under this subsection, the commissioner shall inform the individual making such request whether, based on the criminal record information submitted, such individual is disqualified from receiving or holding a license issued or conferred pursuant to this chapter.

704 22 sSB84 File No.

704 (3) Not later than thirty days after receiving a request under this subsection, the commissioner shall inform the individual making such request whether, based on the criminal record information submitted, such individual is disqualified from receiving or holding a license issued or conferred pursuant to this chapter.

(d) Notwithstanding the provisions of this section, a person who is a graduate of a course of study described in subdivision (1) or (2) of subsection (b) of section 20-195dd may practice professional counseling LCOfor No.a period not greater than one hundred twenty calendar days after the date such person completed such course of study, provided such person works under professional supervision.

542 53 of 69 Governor's Bill No.84 for a period not greater than one hundred twenty calendar days after the date such person completed such course of study, provided such person works under professional supervision.

23.20.

The applicant shall satisfy such board or the commissioner that such applicant possesses a diploma or other evidence of graduation from the eighth grade of grammar school, or possesses an equivalent education to be determined on examination and has the requisite skill to perform the work in the trade for which such applicant is applying for a license and can comply with all other requirements of this chapter andsSB84 the/ regulationsFile adoptedNo. under this chapter.

704 23 sSB84 File No.

704 and the regulations adopted under this chapter.

[Upon] (2) Except as provided in subdivision (3) of this subsection, upon application for any such license, the applicant shall pay to the LCOdepartment No.a nonrefundable application fee [of ninety dollars for a license under subdivisions (2) and (3) of subsection (a) and subdivision (4) of subsection (e) of section 20-334a, or a nonrefundable application fee of one hundred fifty dollars for a license under subdivision (1) of subsection (a), subdivisions (1) and (2) of subsection (b), subdivision (1) of subsection (c) and subdivisions (1), (2) and (3) of subsection (e) of section 20-334a.] as follows:

542 54 of 69 Governor's Bill No84 department a nonrefundable application fee [of ninety dollars for a license under subdivisions (2) and (3) of subsection (a) and subdivision (4) of subsection (e) of section 20-334a, or a nonrefundable application fee of one hundred fifty dollars for a license under subdivision (1) of subsection (a), subdivisions (1) and (2) of subsection (b), subdivision (1) of subsection (c) and subdivisions (1), (2) and (3) of subsection (e) of section 20-334a.] as follows:

(D)sSB84 Unlimited/ heating,File pipingNo. and cooling contractor or unlimited heating, piping and cooling journeyman;

704 24 sSB84 File No.

704 (D) Unlimited heating, piping and cooling contractor or unlimited heating, piping and cooling journeyman;

(H) Limited plumbing and piping contractor or limited plumbing LCOand No.piping journeyman;

542 55 of 69 Governor's Bill No84 and piping journeyman;

If an applicant does not pass such licensure examination, the commissioner shall providesSB84 each/ failedFile applicantNo. with information on how to retake the examination and a report describing the applicant's strengths and weaknesses in such examination.

704 25 sSB84 File No.

704 provide each failed applicant with information on how to retake the examination and a report describing the applicant's strengths and weaknesses in such examination.

Otherwise, such permit shall be revoked as of the date of LCOthe No.first examination given by the department following expiration of such one-year period.

542 56 of 69 Governor's Bill No84 the first examination given by the department following expiration of such one-year period.

All fees and other moneys collected by the departmentsSB84 shall/ beFile promptlyNo. transmitted to the State Treasurer as provided in section 4-32.

704 26 sSB84 File No.

704 department shall be promptly transmitted to the State Treasurer as provided in section 4-32.

24.21.

(a) Except as otherwise provided in this section, the following licenses may be issued by the Department of Consumer Protection, with LCOthe No.advice and assistance of the boards, under the provisions of section 20-333, as amended by this act:

542 57 of 69 Governor's Bill No84 the advice and assistance of the boards, under the provisions of section 20-333, as amended by this act:

(2) (A) An unlimited journeyman's license may be issued to any person who has completed a bona fide apprenticeship program, includingsSB84 not/ lessthanfourFile years'experienceNo. inthetradefor whichsuch person seeks a license, and has demonstrated such person's competency to perform all services included in the trade for which a license is sought by successfully completing the applicable state licensure examination.

(B)Alimitedjourneyman'slicense704 maybeissuedtoapersonwhofulfills27 thesSB84 requirementsFile of subparagraph (A) of this subdivision in a specific LCO No.

542704 58including ofnot 69lessthanfour Governor'syears'experience Billinthetradefor No84whichsuch areaorareasofthetradeforwhichsuchpersonseeksalicense,providedperson theseeks lengtha oflicense, experienceand requiredhas maydemonstrated besuch lessperson's thancompetency fourto yearsperform all services included in the trade for suchwhich areaa orlicense areasis ofsought by successfully completing the trade.applicable state licensure examination.

(B)Alimitedjourneyman'slicense maybeissuedtoapersonwhofulfills the requirements of subparagraph (A) of this subdivision in a specific areaorareasofthetradeforwhichsuchpersonseeksalicense,provided the length of experience required may be less than four years for such area or areas of the trade.

(2) A solar thermal journeyman's license may be issued to any person who (A) not later than July 1, 1984, (i) is issued a P-2, P-4, S-2, S-4, S-6, S-8,sSB84 D-2/ orFile D-4 license under subdivision (2) of subsection (a) of this section, and (ii) qualifies for a solar thermal journeyman's license under section 20-333, as amended by this act, (B) after July 1, 1984, is issued a P-2, P-4, S-2, S-4, S-6, S-8, D-2 or D-4 license under subdivision (2) of subsection (a) of this section and whose bona fide apprenticeship LCO No.

542704 5928 ofsSB84 69File Governor'sNo. Bill No84 program includes instruction in solar thermal work, or (C) after July 1, 1984, completes a bona fide solar thermal work apprenticeship program and has not less than two years' experience in solar thermal work.

704 S-8, D-2 or D-4 license under subdivision (2) of subsection (a) of this section, and (ii) qualifies for a solar thermal journeyman's license under section 20-333, as amended by this act, (B) after July 1, 1984, is issued a P-2, P-4, S-2, S-4, S-6, S-8, D-2 or D-4 license under subdivision (2) of subsection (a) of this section and whose bona fide apprenticeship program includes instruction in solar thermal work, or (C) after July 1, 1984, completes a bona fide solar thermal work apprenticeship program and has not less than two years' experience in solar thermal work.

(d) The following licenses for irrigation work may be issued by the department upon authorization of the examining board for plumbing andsSB84 piping/ workFile underNo. the provisions of section 20-333, as amended by this act:

704 29 sSB84 File No.

704 and piping work under the provisions of section 20-333, as amended by this act:

(e) The following licenses for sheet metal work may be issued by the LCOdepartment No.upon authorization of the examining board for heating, piping, cooling and sheet metal work, under the provisions of section 20-333, as amended by this act, in addition to any licenses or permits issued for such work under subsection (a) of this section:

542 60 of 69 Governor's Bill No84 department upon authorization of the examining board for heating, piping, cooling and sheet metal work, under the provisions of section 20-333, as amended by this act, in addition to any licenses or permits issued for such work under subsection (a) of this section:

(4) On or after January 1, 2002, a] (2) A limited journeyman's license for large commercialsheet metalwork may be issued to any person who has (A) successfully completed a bona fide apprenticeship program, includingsSB84 not/ lessFile than four years of experience in the trade for which such person seeks a license, and (B) demonstrated such person's competency to perform all services included in the trade for which a LCO No.

542704 6130 ofsSB84 69File Governor'sNo. Bill No84 license is sought by successfully completing the applicable state licensure examination.

704 including not less than four years of experience in the trade for which such person seeks a license, and (B) demonstrated such person's competency to perform all services included in the trade for which a license is sought by successfully completing the applicable state licensure examination.

On and after January 1, 2002, an] An unlimited journeyman's license for automotive glass work or flat glass work may be issued to any person who has successfully completed a bona fide apprenticeship program as required by the examining board for automotive glass work and flat glass work, andsSB84 has/ demonstratedFile such person's competency to perform all services included in the trade for which a license is sought by successfully LCO No.

542704 6231 ofsSB84 69File Governor'sNo. Bill No84 completing the applicable state licensure examination.

704 and has demonstrated such person's competency to perform all services included in the trade for which a license is sought by successfully completing the applicable state licensure examination.

LCOsSB84 / File No.

542704 6332 ofsSB84 69File Governor'sNo. Bill No84 (i) The Electrical Work Board shall authorize any person to install, service and repair residential security systems limited to twenty-five volts and five amperes in one to three-family residential dwellings, provided the person is in the employ of an electrical contractor holding an E-1 unlimited contractor license or an L-5 contractor license issued pursuant to subdivision (1) of subsection (a) of this section and the person has successfully completed an apprenticeship and training program established and approved by the Labor Department with the advice of the Connecticut State Apprenticeship Council.

704 (i) The Electrical Work Board shall authorize any person to install, service and repair residential security systems limited to twenty-five volts and five amperes in one to three-family residential dwellings, provided the person is in the employ of an electrical contractor holding an E-1 unlimited contractor license or an L-5 contractor license issued pursuant to subdivision (1) of subsection (a) of this section and the person has successfully completed an apprenticeship and training program established and approved by the Labor Department with the advice of the Connecticut State Apprenticeship Council.

25.22.

26.23.

[Any] (a) (1) Except as provided under subdivision (2) of this subsection, any person who has successfully completed an examination LCOfor such person's initial license under this chapter shall pay to the Department of Consumer Protection a fee of one hundred fifty dollars sSB84 / File No.

542704 6433 ofsSB84 69File Governor'sNo. Bill No84 for such person's initial license under this chapter shall pay to the Department of Consumer Protection a fee of one hundred fifty dollars for a contractor's license or a fee of one hundred twenty dollars for any other such license.

704 for a contractor's license or a fee of one hundred twenty dollars for any other such license.

For any completed renewal application submitted pursuant to this section that requires a hearing or other action by the applicable examining board, such hearing or other action by the applicable examining board shall occur not later than thirty days after the date of submission for such LCOcompleted No.renewal application.

542[The] 65(3) ofNo 69fee Governor'sshall Billbe No84required completedfor the renewal application.of a license under this section for a person exempt from paying the application fee pursuant to sSB84 / File No.

[The]704 (3)34 NosSB84 feeFile shallNo. be required for the renewal of a license under this section for a person exempt from paying the application fee pursuant to subdivision (3) of subsection (a) of section 20-333, as amended by this act.

704 subdivision (3) of subsection (a) of section 20-333, as amended by this act.

27.24.

The initial members appointed under this subsection need not be licensed to perform such work under this chapter before January 1, 2001, provided such initial members shall satisfy the applicable criteria set forth in LCOsubsection No.[(e)] (f) of section 20-334a of the general statutes, revision of 1958, revised to January 1, 2001.

542 66 of 69 Governor's Bill No.84 subsection [(e)] (f) of section 20-334a of the general statutes, revision of 1958, revised to January 1, 2001.

28.25.

Subsection (l) of section 10-145b of the2026 supplement to the generalsSB84 statutes/ isFile repealedNo. and the following is substituted in lieu thereof (Effective October 1, 2026):

704 35 sSB84 File No.

704 general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2026):

26.

Section 12-330ll of the 2026 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2026, and applicable to sales occurring on or after October 1, 2026):

(a) As used in this section and sections 12-330mm and 12-330nn:

(1) "Cannabis" has the same meaning as provided in section 21a-420;

[(2) "Cannabis concentrate" has the same meaning as provided in sSB84 / File No.

704 36 sSB84 File No.

704 section 21a-420;

(3) "Cannabis edible product" means a product containing cannabis or cannabis concentrate, combined with other ingredients, that is intended for use or consumption through ingestion, including sublingual or oral absorption;

(4) "Cannabis plant material" has the same meaning as provided in section 21a-279a;] [(5)] (2) "Cannabis retailer" means "retailer", as defined in section 21a- 420;

[(6)](3)"Consumer"hasthesamemeaningasprovidedinsection21a- 420;

[(7)](4)"Cultivator"hasthesamemeaningasprovidedinsection21a- 420;

[(8)] (5) "Delivery service" has the same meaning as provided in section 21a-420;

[(9)] (6) "Dispensary facility" has the same meaning as provided in section 21a-420;

[(10)] (7) "Food and beverage manufacturer" has the same meaning as provided in section 21a-420;

[(11)] (8) "Hybrid retailer" has the same meaning as provided in section 21a-420;

[(12)] (9) "Micro-cultivator" has the same meaning as provided in section 21a-420;

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

[(14)] (11) "Palliative use" has the same meaning as provided in section 21a-408;

sSB84 / File No.

704 37 sSB84 File No.

704 [(15)] (12) "Producer" has the same meaning as provided in section 21a-420;

[(16)] (13) "Product manufacturer" has the same meaning as provided in section 21a-420;

[(17)] (14) "Product packager" has the same meaning as provided in section 21a-420;

and [(18) "Social Equity Council" has the same meaning as provided in section 21a-420;

(19) "Total THC" has the same meaning as provided in section 21a- 240;

and] [(20)] (15) "Transporter" has the same meaning as provided in section 21a-420.

(b) (1) For the privilege of making any sales of cannabis in this state, a tax is hereby imposed on each cannabis retailer, hybrid retailer or micro-cultivator at the [following rates:] rate of ten and seventy-five- hundredths per cent of the gross receipts from the sale of cannabis.

[(A) Cannabis plant material, at the rate of six hundred twenty-five- thousandths of one cent per milligram of total THC, as reflected on the product label;

(B) Cannabis edible products, at the rate of two and seventy-five- hundredthscentspermilligramoftotalTHC,asreflectedontheproduct label;

and (C) Cannabis, other than cannabis plant material or cannabis edible products, at the rate of nine-tenths of one cent per milligram of total THC, as reflected on the product label.] (2) The tax under this section:

(A) Shall be collected from the consumer, except as provided under subparagraphs (B) and (D) of this subdivision, by the cannabis retailer, sSB84 / File No.

704 38 sSB84 File No.

704 hybrid retailer or micro-cultivator at the time of sale and such tax reimbursement, termed "tax" in this section, shall be paid by the consumer to the cannabis retailer, hybrid retailer or micro-cultivator.

Each cannabis retailer, hybrid retailer or micro-cultivator shall collect from the consumer the full amount of the tax imposed by this section or anamountequaltotheaverageequivalentthereoftothenearestamount practicable.

Such tax shall be a debt from the consumer to the cannabis retailer, hybrid retailer or micro-cultivator, when so added to the original sales price, and shall be recoverable at law in the same manner as other debts except as provided in section 12-432a;

[.] (B) Shall not apply to the sale of cannabis for palliative use;

(C) Shall not apply to the transfer of cannabis to a transporter for transport to any other cultivator, micro-cultivator, food and beverage manufacturer, product manufacturer, product packager, dispensary facility, cannabis retailer, hybrid retailer or producer;

(D) Shall not apply to the sale of cannabis by a delivery service to a consumer;

(E) Shall be in addition to the taxes imposed under section 12-330mm and chapter 219;

and (F) When so collected, shall be deemed to be a special fund in trust for the state until remitted to the state.

(c) On or before the last day of each month in which a cannabis retailer, hybrid retailer or micro-cultivator may legally sell cannabis other than cannabis for palliative use, each such cannabis retailer, hybrid retailer or micro-cultivator shall file a return with the Department of Revenue Services.

Such return shall be in such form and contain such information as the Commissioner of Revenue Services prescribes as necessary for administration of the tax under this section and shall be accompanied by a payment of the amount of the tax shown to be due thereon.

Each cannabis retailer, hybrid retailer and micro- cultivator shall file such return electronically with the department and sSB84 / File No.

704 39 sSB84 File No.

704 makesuchpayment byelectronicfundstransferinthemannerprovided by chapter 228g, to the extent possible.

(d) If any cannabis retailer, hybrid retailer or micro-cultivator fails to pay the amount of tax reported due on its return within the time specified under this section, there shall be imposed a penalty equal to twenty-five per cent of such amount due and unpaid, or two hundred fifty dollars, whichever is greater.

Such amount 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.

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 the commissioner's satisfaction that the failure to pay any tax was due to reasonable cause and was not intentionalorduetoneglect.Anypenaltythatiswaivedshallbeapplied as a credit against tax liabilities owed by the cannabis retailer, hybrid retailer or micro-cultivator.

(e) Each person, other than a cannabis retailer, hybrid retailer or micro-cultivator, who is required, on behalf of such cannabis retailer, hybrid retailer or micro-cultivator, to collect, truthfully account for and pay over a tax imposed on such cannabis retailer, hybrid retailer or micro-cultivator under this section and who wilfully fails to collect, truthfully account for and pay over such tax or who wilfully attempts in any manner to evade or defeat the tax or the payment thereof, shall, in addition to other penalties provided by law, be liable for a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over, including any penalty or interest attributable to such wilful failure to collect or truthfully account for and pay over such tax or such wilful attempt to evade or defeat such tax, provided such penalty shall only be imposed against such person in the event that such tax, penalty or interestcannot otherwise becollectedfromsuchcannabis retailer, hybrid retailer or micro-cultivator.

The amount of such penalty with respect to which a person may be personally liable under this section shall be collected in accordance with the provisions of section 12-555a and any amount so collected shall be allowed as a credit against the amount of such tax, penalty or interest due and owing from the sSB84 / File No.

704 40 sSB84 File No.

704 cannabis retailer, hybrid retailer or micro-cultivator.

The dissolution of the cannabis retailer, hybrid retailer or micro-cultivator shall not discharge any person in relation to any personal liability under this section for wilful failure to collect or truthfully account for and pay over such tax or for a wilful attempt to evade or defeat such tax prior to dissolution, except as otherwise provided in this section.

For purposes of this section, "person" includes any individual, corporation, limited liability company or partnership and any officer or employee of any corporation, including a dissolved corporation, and a member of or employee of any partnership or limited liability company who, as such officer, employee or member, is under a duty to file a tax return under this section on behalf of a cannabis retailer, hybrid retailer or micro- cultivator or to collect or truthfully account for and pay over a tax imposed under this section on behalf of such cannabis retailer, hybrid retailer or micro-cultivator.

(f) The provisions of sections 12-548, 12-551 to 12-554, inclusive, and 12-555a shall apply to the provisions of this section in the same manner and with the same force and effect as if the language of said sectionshad been incorporated in full into this section and had expressly referred to the tax under this section, except to the extent that any provision is inconsistent with a provision in this section.

(g) The commissioner shall not issue a refund of any tax paid by a cannabis retailer, hybrid retailer or micro-cultivator under this section.

(h) The commissioner may adopt regulations, in accordance with the provisions of chapter 54, to implement the provisions of this section and sections 12-330mm and 12-330nn.

Notwithstanding the provisions of sections4-168to4-172, inclusive,priortoadoptinganysuchregulations, the commissioner shall issue policies and procedures, which shall have the force and effect of law, to implement the [taxes] tax imposed under this section and sections 12-330mm and 12-330nn.

At least fifteen days prior to the effective date of any policy or procedure issued pursuant to this subsection, the commissioner shall post such policy or procedure on the department's Internet web site and submit such policy or sSB84 / File No.

704 41 sSB84 File No.

704 procedure to the Secretary of the State for posting on the eRegulations System.

Any such policy or procedure shall no longer be effective upon the adoption of such policy or procedure as a final regulation in accordance with the provisions of chapter 54 or forty-eight months of July 1, 2021, whichever is earlier.

(i) The tax received by the state under this section shall be deposited as follows:

(1) For the fiscal years ending June 30, 2022, and June 30, 2023, in the cannabis regulatory and investment account established under section 21a-420f of the general statutes, revision of 1958, revised to January 1, 2025;

(2) For the fiscal years ending June 30, 2024, and June 30, 2025, sixty per cent of such tax received in the Cannabis Social Equity and Innovation Fund established under section 21a-420f of the general statutes,revisionof1958,revisedtoJanuary1,2025,twenty-fivepercent of such tax received in the Cannabis Prevention and Recovery Services Fund established under section 21a-420f of the general statutes, revision of 1958, revised to January 1, 2025, and fifteen per cent in the General Fund;

(3) For the fiscal year ending June 30, 2026, sixty per cent of such tax received in the social equity and innovation account established under section 21a-420f, twenty-five per cent of such tax received in the Cannabis Prevention and Recovery Services Fund established under section 21a-420f and fifteen per cent in the General Fund;

(4) For the fiscal years ending June 30, 2027, and June 30, 2028, [sixty- five] seventy per cent of such tax received in the social equity and innovation account established under section 21a-420f, twenty-five per cent of such tax received in the Cannabis Prevention and Recovery Services Fund established under section 21a-420f and [ten] five per cent in the General Fund;

and (5) For the fiscal year ending June 30, 2029, and each fiscal year sSB84 / File No.

704 42 sSB84 File No.

704 thereafter, seventy-five per cent of such tax received in the social equity and innovation account established under section 21a-420f and twenty- five per cent of such tax received in the Cannabis Prevention and Recovery Services Fund established under section 21a-420f.

Sec.

27.

(NEW) (Effective January 1, 2027, and applicable to income and taxable years commencing on or after January 1, 2027) (a) As used in this section, "federal pay price", "milk producer" and "minimum sustainable monthly cost of production" have the same meanings as provided in section 22-265b of the general statutes.

(b) Each milk producer shall be allowed a credit against the tax imposed under chapter 208 or 229 of the general statutes, other than the liability imposed by section 12-707 of the general statutes, in an amount equal to, for each month of the income or taxable year the federal pay price is below the minimum sustainable monthly cost of production, (1) the dollar amount the federal pay price was below the minimum sustainable monthly cost of production, (2) multiplied by the amount of milk produced by such milk producer for such month.

Each milk producer shall file with the Commissioner of Agriculture, in a form and manner prescribed by the commissioner, such information the commissioner requires to substantiate the amount of milk produced by such milk producer.

(c) (1) Any milk producer subject to the tax imposed under chapter 208 or 229 of the general statutes may apply to the Commissioner of Agriculture, in a form and manner prescribed by the commissioner, to reserve anallocationfor acredit under thissection.The applicationshall contain such information as the commissioner deems necessary to administer the provisions of this section.

The aggregate amount of credits reserved under this section shall not exceed eight million dollars in any calendar year.

(2) Upon verification by the commissioner that the conditions set forth in subsection (b) of this section have been satisfied and the amount of milk produced by a milk producer has been substantiated, the commissioner shall issue a voucher to the milk producer in the amount sSB84 / File No.

704 43 sSB84 File No.

704 calculated pursuant to subsection (b) of this section.

The taxpayer shall file the voucher with the taxpayer's state tax return for the applicable income or taxable year.

(d) If the taxpayer is an S corporation or an entity treated as a partnership for federal income tax purposes, the credit may be claimed by the taxpayer's shareholders or partners.

If the taxpayer is a single member limited liability company that is disregarded as an entity separate from its owner, the credit may be claimed by such limited liability company's owner, provided such owner is subject to the tax imposed under chapter 208 or 229 of the general statutes.

(e) If the amount of the credit allowed pursuant to this section exceeds the taxpayer's liability for the tax imposed under chapter 208 or 229 of the general statutes, the Commissioner of Revenue Services shall treat such excess as an overpayment and, except as provided in section 12-739 or 12-742 of the general statutes, shall refund the amount of such excess, without interest, to such taxpayer.

Sec.

28.

Subdivision (1) of section 12-408 of the general statutes is repealed andthefollowing issubstituted inlieuthereof(EffectiveOctober 1, 2026, and applicable to sales occurring on or after October 1, 2026):

(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 fromtherendering ofany servicesconstituting asaleinaccordance with subdivision (2) of subsection (a) of section 12-407, except, in lieu of said rate, the rates provided in subparagraphs (B) to (I), inclusive, of this subdivision;

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

sSB84 / File No.

704 44 sSB84 File No.

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

(C) With respect to the sale of a motor vehicle to any individual who is a member of the armed forces of the United States and is on full-time active duty in Connecticut and who is considered, under 50 [App] USC App 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 App 574;

(D) (i) With respect to the sales of computer and data processing services occurring on or after July 1, 2001, at the rate of one per cent, and (ii) with respect to sales of Internet access services, on and after July 1, 2001, such services shall be exempt from such tax;

(E)(i)Withrespect to thesalesoflaborthatisotherwise taxableunder subparagraph (C) or (G) of subdivision (2) of subsection (a) of section 12-407 on existing vessels and repair or maintenance services on vessels occurring on and after July 1, 1999, such services shall be exempt from such tax;

(ii) With respect to the sale of a vessel, a motor for a vessel or a trailer used for transporting a vessel, at the rate of two and ninety-nine- hundredthspercent,exceptthatthesaleofavesselshallbeexemptfrom such tax if such vessel is docked in this state for sixty or fewer days in a calendar year;

(iii) With respect to the sale of dyed diesel fuel, as defined in subsection (d) of section 12-487, sold by a marine fuel dock exclusively for marine purposes, at the rate of two and ninety-nine-hundredths per sSB84 / File No.

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704 cent;

(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, attherateoffiveandthree-fourthspercentandonandafterJuly1,2001, such services shall be exempt from such tax;

(G) (i) 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;

(ii) With respect to peer-to-peer car sharing, as defined in section 13b- 127, 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] seventy-five thousand dollars, at a rate of seven and three-fourths per cent on the entire sales price, (ii) jewelry, whether real or imitation, for a sales price exceeding five thousand dollars, at a rate of seven and three-fourths per cent on the entire sales price, and (iii) an article of clothing or footwear intended to be worn on or about the human body, a handbag, luggage, umbrella, wallet or watch for a sales price exceeding one thousand dollars, at a rate of seven and three- fourths per cent on the entire sales price.

For purposes of this subparagraph, "motor vehicle" has the meaning provided in section 14- 1, but does not include a motor vehicle subject to the provisions of subparagraph (C) of this subdivision, a motor vehicle having a gross vehicle weight rating over twelve thousand five hundred pounds, or a motor vehicle having a gross vehicle weight rating of twelve thousand five hundred pounds or less that is not used for private passenger purposes, but is designed or used to transport merchandise, freight or persons in connection with any business enterprise and issued a commercial registration or more specific type of registration by the Department of Motor Vehicles;

(I) With respect to the sale of meals, as defined in subdivision (13) of section 12-412, sold by an eating establishment, caterer or grocery store;

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