Connecticut 2017 Regular Session Status: In Committee

SB 1047 — AN ACT CONCERNING TAX PREPARERS AND FACILITATORS, THE DEPARTMENT OF REVENUE SERVICES' CHANGES TO THE TAX AND RELATED STATUTES AND ESTABLISHING THE MENTAL HEALTH COMMUNITY INVESTMENT ACCOUNT.

Last action — FILE NO. 738

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  1. ✓
    Introduced
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    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2017 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

78 added · 97 removed

Plain-language change summary

The amended bill SB 1047 introduces the "Mental Health Community Investment Account" and specifies definitions and responsibilities for tax preparers and facilitators. It expands the conditions under which tax preparers must operate, detailing practices considered unfair or deceptive, such as requiring specific payment methods for tax refunds or failing to return taxpayer documents. This amendment also includes penalties for violations and clarifies the process for obtaining necessary permits, allowing for greater regulation and accountability within the tax preparation industry.

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AN ACT CONCERNING TAX PREPARERS AND FACILITATORS AND THE DEPARTMENT OF REVENUE SERVICES' CHANGES TO THE TAX AND RELATED STATUTES.
AN ACT CONCERNING TAX PREPARERS AND FACILITATORS, THE DEPARTMENT OF REVENUE SERVICES' CHANGES TO THE TAX AND RELATED STATUTES AND ESTABLISHING THE MENTAL HEALTH COMMUNITY INVESTMENT ACCOUNT.
General Assembly   Raised Bill No.
General Assembly   Substitute Bill No.
1047 January Session, 2017   LCO No.
1047 January Session, 2017   *_____SB01047FIN___042817____* AN ACT CONCERNING TAX PREPARERS AND FACILITATORS, THE DEPARTMENT OF REVENUE SERVICES' CHANGES TO THE TAX AND RELATED STATUTES AND ESTABLISHING THE MENTAL HEALTH COMMUNITY INVESTMENT ACCOUNT.
5374   *05374_______FIN* Referred to Committee on FINANCE, REVENUE AND BONDING   Introduced by:
  (FIN)   AN ACT CONCERNING TAX PREPARERS AND FACILITATORS AND THE DEPARTMENT OF REVENUE SERVICES' CHANGES TO THE TAX AND RELATED STATUTES.
(NEW) (Effective October 1, 2017) (a) As used in this section, "tax advisor" means a person providing tax advice or guidance, including tax preparation services, to a taxpayer in connection with a Connecticut tax return, Connecticut tax filing or Connecticut tax obligation.
"Tax advisor" includes, but is not limited to, accountants, attorneys, agents enrolled to practice before the Internal Revenue Service pursuant to 31 CFR 10.4, as amended from time to time, accounting firms, law firms and payroll processing companies.
(b) (1) If the Commissioner of Revenue Services waives all or part of a penalty imposed (A) under section 12-206, 12-229, 12-263c, 12-263m, as amended by this act, 12-268d, 12-284b, 12-293a, 12-330d, 12-390c, 12-392, 12-405d, 12-419, 12-439, 12-458, 12-488, 12-502a, 12-509, 12-548, 12-590, 12-638c, 12-649, 12-655, 12-667, 12-668, 12-692, 12-735, 17b-320, 38a-277 or 51-81b of the general statutes, or (B) due to a failure to timely initiate an electronic funds transfer in accordance with section 12-689-4 of the regulations of Connecticut state agencies, due to a taxpayer's reliance on the advice, guidance, actions or assistance of a tax advisor and, when applicable, such waiver is approved by the Penalty Review Committee established pursuant to section 12-3a of the general statutes, the commissioner shall impose a penalty on such tax advisor in an amount equal to the amount of the penalty waived.
If the taxpayer relied on more than one tax advisor, the commissioner shall impose a penalty on each such tax advisor that would be jointly and severally liable for the amount of the penalty, except that the commissioner shall not collect an amount that exceeds the amount of the penalty waived.
(2) Subject to the provisions of section 12-3a of the general statutes, the commissioner may waive all or part of the penalty provided under subdivision (1) of this subsection when it is proven to the commissioner's satisfaction that the advice, guidance, actions or assistance of a tax advisor was reasonable and that there was no neglect on the part of such tax advisor.
(c) (1) Any determination made by the commissioner under subdivision (2) of subsection (b) of this section shall be deemed to be made under the chapter of the general statutes pursuant to which the taxpayer penalty was imposed.
Any tax advisor aggrieved by such determination may seek judicial review in accordance with the applicable appeal provisions of such chapter.
(2) Any tax advisor aggrieved by the determination of the Penalty Review Committee under subdivision (2) of subsection (b) of this subsection may seek judicial review in accordance with the provisions of subsection (d) of section 12-3a of the general statutes.
(3) Any determination of the commissioner or said committee under subdivision (2) of subsection (b) of this section shall be deemed to be discretionary and an appeal of any such determination shall not constitute an appeal from the commissioner for purposes of section 4-186 of the general statutes.
Judicial review of any such determination shall be limited to whether the commissioner's or said committee's determination was arbitrary or capricious.
Sec.
2.
(2) "Certified public accountant" means an accountant licensed pursuant to chapter 389 of the general statutes or a similar law of one or more of the other states or jurisdictions of the United States;
(2) "Certified public accountant" means a certified public accountant licensed pursuant to chapter 389 of the general statutes or a similar law of one or more of the other states or jurisdictions of the United States;
(10) "Tax preparation services" means the preparation of, advisement for or assistance in the preparation of another person's federal or state personal income tax return, for a fee or other consideration;
(10) "Tax preparation services" means the preparation of or assistance in the preparation of another person's federal or state personal income tax return, for a fee or other consideration;
(b) (1) No person providing tax preparation services or acting as a facilitator shall:
(b) (1) No person that provides tax preparation services or acts as a facilitator shall:
(B) Engage in unfair or deceptive acts or practices in the making or facilitating of a refund anticipation loan or refund anticipation check, including making any written or oral statements contradicting any information required to be disclosed under the Taxpayer Bill of Rights, as set forth in the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as amended from time to time, or the Connecticut Taxpayer's Bill of Rights, as set forth in section 12-39n of the general statutes;
(B) Engage in unfair or deceptive acts or practices in the making or facilitating of a refund anticipation loan or refund anticipation check, including making any written or oral statement that contradicts any information required to be disclosed under the Taxpayer Bill of Rights, as set forth in the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as amended from time to time, or the Connecticut Taxpayer's Bill of Rights, as set forth in section 12-39n of the general statutes;
(D) Include any of the following provisions in any documents provided with respect to a refund anticipation loan or refund anticipation check, including the loan application or agreement:
(D) Include any of the following provisions in any documents provided with respect to a refund anticipation loan or refund anticipation check, including in the loan application or agreement:
(iii) a waiver of the right to a jury trial;
(iii) any assignment of or order for payment of wages or other compensation for services;
(iv) any assignment of or order for payment of wages or other compensation for services;
(iv) a waiver of any provision of the Taxpayer Bill of Rights or the Connecticut Taxpayer's Bill of Rights;
(v) a waiver of any provision of the Taxpayer Bill of Rights or the Connecticut Taxpayer's Bill of Rights;
or (v) a waiver of the right to injunctive, declaratory or other equitable relief or relief on a class-wide basis;
or (vi) a waiver of the right to injunctive, declaratory or other equitable relief or relief on a class-wide basis.
Any such provisions shall be deemed void;
(G) Make a misrepresentation of fact in obtaining or attempting to obtain a permit;
(G) Make a material misrepresentation of fact in obtaining or attempting to obtain a permit under section 2 of this act;
(H) Fail or refuse to provide to a taxpayer, for the taxpayer's own records, a copy of any document requiring the taxpayer's signature, within a reasonable time after the taxpayer signs the document;
(H) Fail or refuse to return to a taxpayer, within a reasonable period of time, any documents or copies of such documents provided by the taxpayer;
(I) Fail to maintain a copy of any return prepared for a taxpayer for a period of four years from the date of completion or the due date of the return, whichever is later;
(I) Fail or refuse to provide to a taxpayer, for the taxpayer's own records, a copy of any document requiring the taxpayer's signature, within a reasonable time after the taxpayer signs the document;
(J) Knowingly give false or misleading information to a taxpayer, surety company or the commissioner;
(J) Fail to maintain a copy of any return prepared for a taxpayer for a period of four years from the date of completion or the due date of the return, whichever is later;
(M) Require a taxpayer to designate and use a specific depository institution or debit card or stored value card provider for the purposes of a federal or state personal income tax refund;
or (M) Require a taxpayer to designate and use a specific depository institution or debit card or stored value card provider for the purposes of receiving a federal or state personal income tax refund.
(N) Promote or maintain any commercial affiliation, including retail debit cards, for the purposes of a federal or state personal income tax refund;
(2) Each tax preparer preparing any return shall sign the return and include his or her preparer tax identification number issued by the Internal Revenue Service.
or (O) Engage in any other act prohibited by regulations adopted by the commissioner in accordance with the provisions of chapter 54 of the general statutes.
(3) The commissioner may impose on any person providing tax preparation services or acting as a facilitator that violates any provision of subdivision (1) or (2) of this subsection a civil penalty of not more than five hundred dollars for each violation.
(2) Any person providing tax preparation services or acting as a facilitator that violates any provision under subdivision (1) of this subsection shall be subject to a civil penalty of not more than two thousand five hundred dollars for each violation.
Subject to the provisions of section 12-3a of the general statutes, the commissioner may waive all or part of the penalty provided under this subdivision when it is proven to the commissioner's satisfaction that the violation was due to reasonable cause and not intentional or due to neglect.
(3) (A) Each tax preparer preparing any return shall sign the return and include his or her preparer tax identification number issued by the Internal Revenue Service.
(B) If a tax preparer or facilitator fails to sign his or her name to any return, refund anticipation loan or refund anticipation check facilitation documentation that requires the tax preparer's or facilitator's signature, such tax preparer or facilitator shall be subject to a civil penalty of two hundred twenty-five dollars for each failure to so sign.
If a tax preparer or facilitator has paid a penalty pursuant to this subparagraph in any preceding calendar year, the penalty for a subsequent failure to sign shall be five hundred dollars for each such failure.
(C) If a tax preparer or facilitator fails to include his or her preparer tax identification number issued by the Internal Revenue Service on any return, return anticipation loan or return anticipation check facilitation documentation that requires the tax preparer's or facilitator's signature, such tax preparer or facilitator shall be subject to a civil penalty of one hundred dollars for each failure to include such preparer tax identification number.
If a tax preparer or facilitator has paid a penalty pursuant to this subparagraph in any preceding calendar year, the penalty for a subsequent failure to include such tax preparer tax identification number shall be two hundred twenty-five dollars for each such failure.
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(D) Subject to the provisions of section 12-3a of the general statutes, the commissioner may waive all or part of the penalty provided under this subsection when it is proven to the commissioner's satisfaction that the violation or failure was due to good cause.
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(NEW) (Effective October 1, 2018) (a) As used in this section and sections 4 to 6, inclusive, of this act, "attorney", "certified public accountant", "commissioner", "creditor", "facilitator", "refund anticipation check", "refund anticipation loan", "return", "tax preparation services" and "tax preparer" have the same meanings as provided in section 2 of this act, and "commercial tax return preparation business" means a person that employs tax preparers.
(NEW) (Effective October 1, 2018) (a) As used in sections 2 to 4, inclusive, of this act, "attorney", "certified public accountant", "commissioner", "creditor", "facilitator", "refund anticipation check", "refund anticipation loan", "return", "tax preparation services" and "tax preparer" have the same meanings as provided in section 1 of this act, and "commercial tax return preparation business" means a person that employs tax preparers.
(b) (1) On or after January 1, 2019, no person, except as provided in subsection (e) of this section, shall engage in the business of, solicit business as or advertise as furnishing tax preparation services or acting as a facilitator or make representations to be a tax preparer or facilitator, without a tax preparer permit or a facilitator permit, as applicable, issued by the commissioner.
(b) (1) On and after January 1, 2019, no person, except as provided in subsection (e) of this section, shall engage in the business of, solicit business as or advertise as furnishing tax preparation services or acting as a facilitator or make representations to be a tax preparer or facilitator, without a tax preparer permit or a facilitator permit, as applicable, issued by the commissioner.
(2) Each individual applying for a permit shall (A) be eighteen years of age or older, (B) have obtained a high school diploma, (C) possess a preparer tax identification number issued by the Internal Revenue Service that shall be used by the tax preparer or facilitator for each return such tax preparer is required to sign and each refund anticipation loan or refund anticipation check such facilitator is required to sign, and (D) present evidence satisfactory to the commissioner that the applicant has experience, education or training in tax preparation services, such evidence to include, on and after January 1, 2020, a certificate of completion of an annual filing season program administered by the Internal Revenue Service.
(2) Each individual applying for a permit shall (A) be eighteen years of age or older, (B) have obtained a high school diploma, (C) possess a preparer tax identification number issued by the Internal Revenue Service that shall be used by the tax preparer or facilitator for each return such tax preparer is required to sign and each refund anticipation loan or refund anticipation check such facilitator is required to sign, and (D) present evidence satisfactory to the commissioner that the applicant has experience, education or training in tax preparation services, which evidence shall include, on and after January 1, 2020, a certificate of completion of an annual filing season program administered by the Internal Revenue Service.
(3) The commissioner may issue a permit under this subsection to an applicant that (A) presents evidence satisfactory to the commissioner that the applicant is authorized as a tax preparer or facilitator in a state that has professional requirements substantially similar to the requirements for tax preparers or facilitators in this state, and (B) has completed, to the satisfaction of the commissioner, education or training covering federal and Connecticut personal income tax law and practice.
(3) The commissioner may issue a permit under this subsection to an applicant that presents evidence satisfactory to the commissioner that the applicant is authorized to act as a tax preparer or facilitator in a state that has professional requirements substantially similar to the requirements for tax preparers or facilitators in this state.
A permit issued pursuant to this subsection shall expire after two years and a tax preparer or facilitator seeking renewal shall submit a renewal application and renewal fee of one hundred dollars.
A permit issued pursuant to this subsection shall expire after two years and a tax preparer or facilitator seeking renewal shall submit a renewal application and renewal fee of fifty dollars.
(d) (1) On or after January 1, 2019, the commissioner may impose on any tax preparer or facilitator that has not been issued a permit pursuant to this section a civil penalty of one hundred dollars for each day that the commissioner finds such tax preparer or facilitator to have provided tax preparation services or acted as a facilitator.
(d) (1) On and after January 1, 2019, the commissioner may impose on any tax preparer or facilitator that has not been issued a permit pursuant to this section a civil penalty of one hundred dollars for each day that the commissioner finds such tax preparer or facilitator to have provided tax preparation services or acted as a facilitator.
(2) On or after January 1, 2019, if a tax preparer, facilitator or commercial tax return preparation business employs an individual to provide tax preparation services or a person to act as a facilitator that is not exempt under subsection (e) of this section and has not been issued a permit pursuant to this section, the commissioner may impose on such employing tax preparer, facilitator or business a civil penalty of five hundred dollars per violation.
(2) On and after January 1, 2019, if a tax preparer, facilitator or commercial tax return preparation business employs an individual to provide tax preparation services or a person to act as a facilitator that is not exempt under subsection (e) of this section and has not been issued a permit pursuant to this section, the commissioner may impose on such employing tax preparer, facilitator or business a civil penalty of five hundred dollars per violation.
(3) On or after January 1, 2019, whenever a tax preparer ceases to engage in the preparation of or in advising or assisting in the preparation of personal income tax returns or a facilitator ceases to engage in the activities of a facilitator, such tax preparer or facilitator may apply to the commissioner for inactive permit status.
(3) On and after January 1, 2019, whenever a tax preparer ceases to engage in the preparation of or in advising or assisting in the preparation of personal income tax returns or a facilitator ceases to engage in the activities of a facilitator, such tax preparer or facilitator may apply to the commissioner for inactive permit status.
(e) The following persons shall be exempt from the provisions of this section and sections 4 to 6, inclusive, of this act:
(e) The following persons shall be exempt from the provisions of sections 2 to 4, inclusive, of this act:
and (8) An Internal Revenue Services qualified tax preparer, including, but not limited to, a tax preparer sponsored by Tax Counseling for the Elderly and the Volunteer Income Tax Association.
and (8) An Internal Revenue Services qualified tax preparer, including, but not limited to, a tax preparer sponsored by the Tax Counseling for the Elderly program or the Volunteer Income Tax Assistance program.
(f) The commissioner shall maintain a public registry containing the names and principal business address of each person holding a permit pursuant to this section.
(g) The commissioner shall keep confidential any personal financial information gathered pursuant to an investigation of any alleged violation of sections 2 to 4, inclusive, of this act, unless disclosure is (1) considered necessary for the investigation or prosecution of an alleged violation of this section or any regulation or order adopted thereunder, or (2) otherwise expressly authorized under the provisions of federal or state law.
For purposes of this subsection, "personal financial information" includes, but is not limited to, returns and return information, as defined under federal and state law.
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(NEW) (Effective October 1, 2018) (a) The commissioner shall have the following powers and all associated powers necessary or proper to carry the granted powers into effect:
(NEW) (Effective October 1, 2018) Prior to providing tax preparation services, a tax preparer shall provide to any person requesting such services a written disclosure that includes:
(1) To determine qualifications of applicants for tax preparer permits and facilitator permits;
(1) The tax preparer's name, principal business address and primary business telephone number;
(2) To issue such permits to qualified applicants and deny such permits to unqualified applicants;
(2) An estimate of the total charge for completion of all requested tax preparation services;
(3) To suspend or revoke the permit of any tax preparer or facilitator for good cause in accordance with the provisions of section 6 of this act;
and (3) A warranty that the tax preparer shall, by encryption or other means, provide for the secure storage and transmission of a taxpayer's personal and tax record information.
(4) To restore the permit of any tax preparer or facilitator whose permit has been suspended upon determination that any conditions for restoration are met;
(5) To investigate alleged violations of sections 3 to 6, inclusive, of this act;
(6) To enforce the provisions of sections 3 to 6, inclusive, of this act;
(7) To assess civil penalties if the commissioner has reason to believe that a tax preparer or facilitator has engaged or is engaging in any violation of sections 3 to 6, inclusive, of this act;
(8) To maintain a public registry containing the names and business addresses of all persons holding a permit pursuant to section 3 of this act;
and (9) To adopt regulations, in accordance with the provisions of chapter 54 of the general statutes, to implement the provisions of sections 3 to 6, inclusive, of this act.
(b) The commissioner shall keep confidential any personal financial information gathered pursuant to an investigation under subdivision (5) of subsection (a) of this section, unless disclosure is (1) considered necessary for the investigation or prosecution of an alleged violation of this section or any regulation or order adopted thereunder, or (2) otherwise expressly authorized under the provisions of federal or state law.
For purposes of this subdivision, "personal financial information" includes, but is not limited to, returns and return information, as defined under federal and state law.
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(NEW) (Effective October 1, 2018) (a) Prior to providing tax preparation services, a tax preparer shall provide to any person requesting such services a written disclosure that includes:
(NEW) (Effective October 1, 2018) (a) (1) No tax preparer or facilitator shall do or commit any of the following acts or omissions, and the commissioner may deny the issuance of an initial or a renewal permit and may suspend or revoke any such permit for the following acts or omissions or for a violation of any provision of sections 2 and 3 of this act:
(1) The tax preparer's name, business address, primary business telephone number and preparer tax identification number issued by the Internal Revenue Service;
(A) Engage in a criminal act resulting in conviction of the tax preparer or facilitator or in unprofessional conduct resulting in final disciplinary action by the federal government, any state or jurisdiction of the United States, any other governmental agency or a professional licensing board or similar entity, provided such act or conduct is substantially related to qualification as a tax preparer or facilitator;
(2) A statement that the tax preparer is not a certified public accountant or tax attorney;
(B) Procure or attempt to procure a permit under section 2 of this act by material misrepresentation or fraud;
(3) The tax preparer's experience, education and training with respect to individual tax preparation services;
or (C) Violate, attempt to violate or assist in or abet the violation of any provision of section 2 or 3 of this act.
(4) A list or description of the services the tax preparer is qualified to provide;
(5) A description of each tax preparation service the tax preparer offers, including the fees for the preparation, processing and filing of individual forms;
(6) An estimate of the total charge for completion of all requested tax preparation services;
and (7) A general description of the encryption or other means used by the tax preparer for the secure storage and transmission of a taxpayer's personal and tax record information and a clear statement that the tax preparer shall be legally liable for any disclosure of such information that is not expressly authorized by the taxpayer.
Sec.
6.
(NEW) (Effective October 1, 2018) (a) (1) No tax preparer or facilitator shall do or commit any of the following acts or omissions, and the commissioner may deny an initial or a renewal permit application or impose professional discipline for a violation of this section:
(A) Engage in unprofessional conduct resulting in disciplinary action by the federal government, any state or jurisdiction of the United States, any other governmental agency or a professional licensing board or similar entity.
A certified copy of the decision, order or judgment imposing such disciplinary action shall constitute a rebuttable presumption of such conduct;
(B) Procure or attempt to procure a permit under section 3 of this act by material misrepresentation or fraud;
(C) Violate, attempt to violate or assist in or abet the violation of any provision of section 3 or 5 of this act;
(D) Be convicted of any felony or misdemeanor that is substantially related to the qualifications, functions or duties of a tax preparer or facilitator.
A certified copy of such conviction shall be conclusive evidence of the crime;
or (E) Commit any fraudulent, dishonest or corrupt act that is substantially related to the qualifications, functions or duties of a tax preparer or facilitator.
If the commissioner suspends or revokes a permit, the commissioner shall promptly notify the Internal Revenue Service in writing.
(3) Nothing in this section or sections 3 to 5, inclusive, of this act shall be construed to prevent the commissioner from pursuing any other remedy under law against any person the commissioner reasonably believes is (A) acting, on or after January 1, 2019, as a tax preparer or facilitator but has not been issued a permit pursuant to section 3 of this act, (B) engaged in an unfair trade practice under chapter 735a of the general statutes, or (C) engaged in any criminal activity.
(c) Nothing in sections 1 to 4, inclusive, of this act shall be construed to prevent the state from pursuing any other remedy available under law for actions taken by a tax preparer or facilitator.
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(a) Each (1) municipality, or department or agency thereof, or district manufacturing, selling or distributing gas to be used for light, heat or power, (2) company the principal business of which is manufacturing, selling or distributing gas or steam to be used for light, heat or power, including each foreign [municipal electric utility, as defined in section 12-59, and given authority to engage in business in this state pursuant to the provisions of section 16-246c] electric company, as defined in section 16-246f, that holds property in this state, and (3) company required to register pursuant to section 16-258a shall pay a quarterly tax upon gross earnings from such operations in this state.
(a) Each (1) municipality, or department or agency thereof, or district manufacturing, selling or distributing gas to be used for light, heat or power, (2) company the principal business of which is manufacturing, selling or distributing gas or steam to be used for light, heat or power, including each foreign [municipal electric utility, as defined in section 12-59, and given authority to engage in business in this state pursuant to the provisions of section 16-246c] electric company, as defined in section 16-246f, that holds property in this state, and (3) company required to register pursuant to section 16-258a, shall pay a quarterly tax upon gross earnings from such operations in this state.
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(NEW) (Effective from passage) (a) For purposes of more timely and accurate collection and remittance of sales tax, the Commissioner of Revenue Services may require a taxpayer to enter into an agreement with an electronic payment processing company to provide automated sales tax collection and remittance, whereby such company (1) segregates an amount equal to the sales tax, if any, for each sales transaction payment processed by such company, and (2) remits such amount automatically to the commissioner within twenty-four hours after such sales transaction.
The commissioner shall publish annually a list of companies that are eligible to provide automated sales tax collection and remittance and are approved by the commissioner.
(b) The commissioner may authorize a company approved under subsection (a) of this section to retain a portion of each sales tax amount to be remitted, not to exceed the actual cost charged by such company to provide automated sales tax collection and remittance services under this section.
Sec.
29.
(NEW) (Effective July 1, 2017) There is established an account to be known as the "mental health community investment account" which shall be a separate, nonlapsing account within the General Fund.
The account shall contain any moneys required by law to be deposited in the account.
Moneys in the account shall be expended by the Commissioner of Mental Health and Addiction Services, in consultation with nonprofit mental health organizations, for the purposes of improving services and programs in the state, including, but not limited to, residential services, job training and placement services, educational programs and support groups, designed to support individuals diagnosed with mental health conditions.
Sec.
30.
Section 12-743 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):
(a) Any taxpayer filing a return under this chapter may contribute any part of a refund under this chapter to (1) the organ transplant account established pursuant to section 17b-288, (2) the AIDS research education account established pursuant to section 19a-32a, (3) the endangered species, natural area preserves and watchable wildlife account established pursuant to section 22a-27l, (4) the breast cancer research and education account established pursuant to section 19a-32b, (5) the safety net services account established pursuant to section 17b-112f, [or] (6) an individual savings plan established under the Connecticut Higher Education Trust established pursuant to sections 3-22f to 3-22p, inclusive, or to the CHET Baby Scholars fund established pursuant to section 3-22u, or (7) the mental health community investment account established pursuant to section 29 of this act.
Such contribution shall be made by indicating on the tax return, in a manner provided for by the Commissioner of Revenue Services pursuant to subsection (b) of this section, the amount to be contributed to the account.
(b) (1) The Commissioner of Revenue Services shall revise the tax return form to implement the provisions of subsection (a) of this section, which form shall include spaces on the return in which taxpayers may indicate their intention to make a contribution, in a whole dollar amount, in accordance with this section.
The commissioner shall include in the instructions accompanying the tax return a description of the purposes for which the [organ transplant account, the AIDS research education account, the endangered species, natural area preserves and watchable wildlife account, the breast cancer research and education account, the safety net services account and the Connecticut Higher Education Trust] accounts and funds set forth in subsection (a) of this section were created.
(2) For purposes of facilitating the registration of a taxpayer as an organ donor, the commissioner shall include information in the instructions accompanying the tax return that (A) indicates the manner by which a taxpayer may contact an organ donor registry organization, or (B) provides electronic links to appropriate organ donor registry organizations for such purpose.
(3) For purposes of facilitating the participation of a taxpayer in the Connecticut Higher Education Trust and the CHET Baby Scholars fund, the commissioner shall include spaces on the return, as provided in subdivision (1) of this subsection as follows:
(A) There shall be a space indicating a taxpayer's intention to contribute any part of a refund to someone known to the taxpayer who is a designated beneficiary, as defined in section 3-22f, including a space for the taxpayer to provide the name and Social Security number of such designated beneficiary;
and (B) there shall be a space indicating a taxpayer's intention to contribute any part of a refund to the CHET Baby Scholars fund, including a description of such fund and a statement that such contribution shall not benefit a specific child.
The commissioner shall include information in the instructions accompanying the tax return that indicates the manner by which the taxpayer may contact the administrator of the Connecticut Higher Education Trust and the CHET Baby Scholars fund, or provides electronic links to such administrator for such purpose.
(c) A designated contribution of all or part of any refund shall be irrevocable upon the filing of the return and shall be made in the full amount designated if the refund found due the taxpayer upon the initial processing of the return, and after any deductions required by this chapter, is greater than or equal to the designated contribution.
If the refund due, as determined upon initial processing, and after any deductions required by this chapter, is less than the designated contribution, the contribution shall be made in the full amount of the refund.
The Commissioner of Revenue Services shall subtract the amount of any contribution of all or part of any refund from the amount of the refund initially found due the taxpayer and shall certify the difference to the Secretary of the Office of Policy and Management and the Treasurer for payment to the taxpayer in accordance with this chapter.
For the purposes of any subsequent determination of the taxpayer's net tax payment, such contribution shall be considered a part of the refund paid to the taxpayer.
(d) Except for any funds collected for purposes of subdivision (6) of subsection (a) of this section, the Commissioner of Revenue Services, after notification of and approval by the Secretary of the Office of Policy and Management, may deduct and retain from the remaining funds so collected an amount equal to the costs of implementing this section and sections 17b-288, 19a-32a, 22a-27l, 19a-32b and 17b-112f but not to exceed seven and one-half per cent of the funds contributed in any fiscal year and in no event shall exceed the total cost of implementation of said sections.
2 October 1, 2017 New section Sec.
2 October 1, 2018 New section Sec.
5 October 1, 2018 New section Sec.
5 from passage 12-7a(b) Sec.
6 October 1, 2018 New section Sec.
6 from passage 12-15(b) Sec.
7 from passage 12-7a(b) Sec.
7 from passage 12-39cc Sec.
8 from passage 12-15(b) Sec.
8 from passage 12-80b Sec.
9 from passage 12-39cc Sec.
9 from passage 12-213(a)(28) Sec.
10 from passage 12-80b Sec.
10 from passage, and applicable to income years commencing on or after January 1, 2017 12-222(b) Sec.
11 from passage 12-213(a)(28) Sec.
11 from passage, and applicable to income years commencing on or after January 1, 2017 12-242d(d) Sec.
12 from passage, and applicable to income years commencing on or after January 1, 2017 12-222(b) Sec.
12 October 1, 2017, and applicable to calendar quarters commencing on or after October 1, 2017 12-263m(a) Sec.
13 from passage, and applicable to income years commencing on or after January 1, 2017 12-242d(d) Sec.
13 October 1, 2017 12-264 Sec.
14 October 1, 2017, and applicable to calendar quarters commencing on or after October 1, 2017 12-263m(a) Sec.
14 July 1, 2017 12-294 Sec.
15 October 1, 2017 12-264 Sec.
15 from passage 12-297 Sec.
16 July 1, 2017 12-294 Sec.
16 July 1, 2017 12-330b Sec.
17 from passage 12-297 Sec.
17 October 1, 2017 12-330i Sec.
18 July 1, 2017 12-330b Sec.
18 from passage 12-408c Sec.
19 October 1, 2017 12-330i Sec.
19 from passage 12-411(1) Sec.
20 from passage 12-408c Sec.
20 from passage New section Sec.
21 from passage 12-411(1) Sec.
21 from passage 12-580 Sec.
22 from passage New section Sec.
22 from passage 12-711(b)(6) Sec.
23 from passage 12-580 Sec.
23 from passage 12-719(a) Sec.
24 from passage 12-711(b)(6) Sec.
24 from passage and applicable to taxable years commencing on or after January 1, 2017 12-727(a) Sec.
25 from passage 12-719(a) Sec.
25 July 1, 2017, and applicable to waiver requests received on or after July 1, 2017 New section Sec.
26 from passage and applicable to taxable years commencing on or after January 1, 2017 12-727(a) Sec.
26 from passage 16-331cc(c) Sec.
27 July 1, 2017, and applicable to waiver requests received on or after July 1, 2017 New section Sec.
27 July 1, 2017 53-394(a) Sec.
28 from passage 16-331cc(c) Sec.
28 from passage New section Sec.
29 July 1, 2017 53-394(a) Statement of Purpose:
29 July 1, 2017 New section Sec.
To regulate tax preparers and facilitators, and to implement the Department of Revenue Services' changes to the tax and related statutes.
30 July 1, 2017 12-743 FIN Joint Favorable Subst.
[Proposed deletions are enclosed in brackets.
Proposed additions are indicated by underline, except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not underlined.]
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Action History

  1. FILE NO. 738

  2. SENATE CALENDAR NUMBER 422

  3. FAV. RPT., TAB. FOR CAL., SEN.

  4. RPTD. OUT OF LCO

  5. REFERRED TO Office of Legislative Research AND Office of Fiscal Analysis 05/08/17

  6. FILED WITH LCO

  7. Joint Favorable Substitute

  8. PUBLIC HEARING 0411

  9. REF. TO JOINT COMM. ON Finance, Revenue and Bonding

Sponsors

  • Revenue and Bonding Committee Finance · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 186 not signed on

Sponsors (1)

  • Finance, Revenue and Bonding Committee

Co-sponsors (0)

None.

Not signed on (186)

186 members have not signed on to this bill.

Show all 186 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation health-insurance
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Frequently asked questions

Who sponsors SB 1047?
SB 1047 is sponsored by Finance, Revenue and Bonding Committee.
What is the current status of SB 1047?
This bill died with 2017 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 1047?
Track SB 1047 free on One Click Politics — get push/email alerts when it moves.

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