HB 5524 — AN ACT AUTHORIZING AND ADJUSTING BONDS OF THE STATE AND CONCERNING PROVISIONS RELATED TO STATE AND MUNICIPAL TAX ADMINISTRATION, GENERAL GOVERNMENT AND SCHOOL BUILDING PROJECTS.

5524 Sec.

(Effective July 1, 2024) The bonds issued pursuant to sections 8 to 15, inclusive, of this act shall be general obligations of the state and the full faith and credit of the state of Connecticut are pledged for the payment of the principal of and interest on said bonds as the same become due, andaccordingly andas part ofthecontract ofthestate with the holders of said bonds, appropriation of all amounts necessary for punctual payment of such principal and interest is hereby made, and the State Treasurer shall pay such principal and interest as the same become due.

Sec.16.Subsections(a) and(b)ofsection4-66cofthe2024supplement to the general statutes are repealed and the following is substituted in lieuPublic thereofAct (EffectiveNo. July 1, 2024):

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60805524 8lieu ofthereof 254(Effective BillJuly No.1, 2024):

(a) For the purposes of subsection (b) of this section, the State Bond Commission shall have power, from time to time to authorize the issuance of bonds of the state in one or more series and in principal amounts not exceeding in the aggregate [two billion five hundred forty- four million four hundred eighty-seven thousand five hundred forty- four dollars,providedonehundredmilliondollarsofsaidauthorizationdollars,providedonehundredmilliondollars ofsaidauthorization shall be effective July 1, 2024] two billion six hundred forty-four million four hundred eighty-seven thousand five hundred forty-four dollars.

(b)Public (1)Act The proceeds of the sale of said bonds, to the extent hereinafter stated, shall be used, subject to the provisions of subsections (c) and (d) LCO No.

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5524 (b) (1) The proceeds of the sale of said bonds, to the extent hereinafter stated, shall be used, subject to the provisions of subsections (c) and (d) of this section, for the purpose of redirecting, improving and expanding state activitieswhichactivities which promote community conservation and development and improve the quality of life for urban residents of the state as hereinafter stated:

(i) Grants-in-aid to municipalities for aPublic pilotAct demonstrationNo. program to leverage private contributions for redevelopment of designated historic preservation areas, not exceeding one million dollars;

(ii)24-151 grants-in-aid10 forof urban258 developmentHouse projectsBill LCO No.

60805524 10a pilot demonstration program to leverage private contributions for redevelopment of 254designated Billhistoric No.preservation areas, not exceeding one million dollars;

(ii) grants-in-aid for urban development projects including economic and community development, transportation, environmentalprotection,publicsafety,childrenandfamiliesandsocial services projects and programs, including, in the case of economic and community development projects administered on behalf of the Office of Policy and Management by the Department of Economic and Community Development, administrative costs incurred by the Department of Economic and Community Development, not exceeding [two billion four hundred nine million eight hundred thousand dollars] two billion five hundred nine million eight hundred thousand dollars, notmorethantwohundredfiftythousanddollarsofwhichshallbeused for a grant to the town of Cromwell for lights at a field used by Little League teams.

(E) One million four hundredPublic thousandAct dollars of the grants-in-aid authorized in subparagraph (G)(ii) of subdivision (1) of this subsection shall be made available for rehabilitation and renovation of the Black Rock Library in Bridgeport.(F)Twomillionfivehundredthousanddollarsofthegrants- LCO No.

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5524 hundred thousand dollars of the grants-in-aid authorized in subparagraph (G)(ii) of subdivision (1) of this subsection shall be made available for rehabilitation and renovation of the Black Rock Library in Bridgeport.(F)Twomillionfivehundredthousanddollarsofthegrants- in-aid authorized in subparagraph (G)(ii) of subdivision (1) of this subsection shall be made available for site acquisition, renovation and rehabilitation for the Institute for the Hispanic Family in Hartford.

(a)Public ForAct the purposes described in subsection (b) of this section, the State Bond Commission shall have the power from time to time to authorize the issuance of bonds of the state in one or more series and in principal amounts not exceeding in the aggregate one hundred twenty- five million dollars, provided seventy-five million dollars of said LCO No.

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5524 (a) For the purposes described in subsection (b) of this section, the State Bond Commission shall have the power from time to time to authorize the issuance of bonds of the state in one or more series and in principal amounts not exceeding in the aggregate one hundred twenty- five million dollars, provided seventy-five million dollars of said authorization shall be effective July 1, 2024.

Subdivision (10) of subsection (a) of section 10a-109d of the 2024 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2024):

(10) To borrow money and issue securities to finance the acquisition, construction, reconstruction, improvement or equipping of any one project, or more than one, or any combination of projects, or to refund securities issued after June 7, 1995, or to refund any such refunding securities or for any one, or more than one, or all of those purposes, or any combination of those purposes, and to provide for the security and payment of those securities and for the rights of the holders of them, except that the amount of any such borrowing, the special debt service requirements for which are secured by the state debt service commitment, exclusive of the amount of borrowing to refund securities, or to fund issuance costs or necessary reserves, may not exceed the aggregate principal amount of (A) for the fiscal years ending June 30, 1996, to June 30, 2005, inclusive, one billion thirty million dollars, (B) for the fiscal years ending June 30, 2006, to June 30, [2027] 2031, inclusive, three billion [two hundred eighty-three million nine hundred thousand dollars]Public nineAct hundredNo. eight million nine hundred thousand dollars, and (C) such additional amount or amounts:

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5524 dollars] nine hundred eight million nine hundred thousand dollars, and (C) such additional amount or amounts:

the aggregate amounts of subparagraphs (A), (B) and (C) of this LCOsubdivision No.are established as the authorized funding amount, and no borrowing within the authorized funding amount for a project or projects may be effected unless the project or projects are included in accordance with subsection (a) of section 10a-109e;

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subdivision are established as the authorized funding amount, and no borrowing within the authorized funding amount for a project or projects may be effected unless the project or projects are included in accordance with subsection (a) of section 10a-109e;

T1 UConn 2000 Project Phase I Phase II Phase III T2 Fiscal Years Fiscal Years Fiscal Years T3 1996-1999 2000-2005 2005-[2027] T4 T5 Academic and Research T6 Facilities 450,000,000 T7Public T8Act Agricultural Biotechnology T9 Facility 9,400,000 T10 T11 Agricultural Biotechnology T12 Facility Completion 10,000,000 T13 T14 Alumni Quadrant LCO No.

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T155524 RenovationsAgricultural 14,338,000Biotechnology T16Facility T179,400,000 Agricultural Biotechnology Facility Completion 10,000,000 Alumni Quadrant Renovations 14,338,000 Arjona and Monteith T18 (new classroom buildings) 66,100,000 T19 T20 Avery Point Campus T21 Undergraduate and T22 Library Building 35,000,000 T23 T24 Avery Point Marine T25 Science Research Center – T26 Phase I 34,000,000 T27 T28 Avery Point Marine T29 Science Research Center – T30 Phase II 16,682,000 T31 T32 Avery Point Renovation 5,600,000 15,000,000 T33 T34 Babbidge Library 0 T35 T36 Balancing Contingency 5,506,834 T37 T38 Beach Hall Renovations 10,000,000 T39 T40 Benton State Art Museum T41 Addition 1,400,000 3,000,000 T42 T43 Biobehavioral Complex T44 Replacement 4,000,000 T45Public T46Act Bishop Renovation 8,000,000 T47 T48 Budds Building T49 Renovation 2,805,000 T50 T51 Business School T52 Renovation 4,803,000 T53 T54 Chemistry Building 53,700,000 T55 LCO No.

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T565524 Bishop Renovation 8,000,000 Budds Building Renovation 2,805,000 Business School Renovation 4,803,000 Chemistry Building 53,700,000 Commissary Warehouse 1,000,000 T57 T58 Deferred Maintenance/ T59 Code Compliance/ T60 ADA Compliance/ T61 Infrastructure T62 Improvements & T63 Renovation Lump Sum and T64 Utility, Administrative 39,332,000 [805,000,000] T65 and Support Facilities 863,500,000 T66 T67 Deferred Maintenance & T68 Renovation Lump Sum T69 Balance 104,668,000 T70 T71 East Campus North T72 Renovations 11,820,000 T73 T74 Engineering Building T75 (with Environmental T76 Research Institute) 36,700,000 T77 T78 Equine Center 1,000,000 T79 T80 Equipment, Library T81 Collections & T82 Telecommunications 60,500,000 470,000,000 T83 T84 Equipment, Library T85Public CollectionsAct & T86 Telecommunications T87 Completion 182,118,146 T88 T89 Family Studies (DRM) T90 Renovation 6,500,000 T91 T92 Farm Buildings Repairs/ T93 Replacement 6,000,000 T94 T95 Fine Arts Phase II 20,000,000 T96 LCO No.

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T975524 Collections & Telecommunications Completion 182,118,146 Family Studies (DRM) Renovation 6,500,000 Farm Buildings Repairs/ Replacement 6,000,000 Fine Arts Phase II 20,000,000 Floriculture Greenhouse 3,000,000 T98 T99 Gant Building Renovations and [34,000,000] T100 New Life Sciences Building 403,500,000 T101 T102 Gant Plaza Deck 0 T103 T104 Gentry Completion 10,000,000 T105 T106 Gentry Renovation 9,299,000 T107 T108 Grad Dorm Renovations 7,548,000 T109 T110 Gulley Hall Renovation 1,416,000 T111 T112 Harry A.

Gampel Pavilion and 160,000,000 T113 Hugh S.

Greer Field House T114 T115 Hartford Relocation T116 Acquisition/Renovation 56,762,020 70,000,000 T117 T118 Hartford Relocation Design 1,500,000 T119 T120 Hartford Relocation T121 Feasibility Study 500,000 T122 T123 Heating Plant Upgrade 10,000,000 T124Public T125Act Hilltop Dormitory New 30,000,000 T126 T127 Hilltop Dormitory T128 Renovations 3,141,000 T129 T130 Ice Rink Enclosure 2,616,000 T131 T132 Incubator Facilities 10,000,000 T133 T134 International House T135 Conversion 800,000 T136 T137 Intramural, Recreational LCO No.

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T1385524 andHilltop IntercollegiateDormitory T139New 30,000,000 Hilltop Dormitory Renovations 3,141,000 Ice Rink Enclosure 2,616,000 Incubator Facilities 31,000,00010,000,000 T140International T141House Conversion 800,000 Intramural, Recreational and Intercollegiate Facilities 31,000,000 Jorgensen Renovation 7,200,000 T142 T143 Koons Hall Renovation/ T144 Addition 7,000,000 T145 T146 Lakeside Renovation 3,800,000 T147 T148 Law School Renovations/ T149 Improvements 15,000,000 T150 T151 Library Storage Facility 5,000,000 T152 T153 Litchfield Agricultural T154 Center – Phase I 1,000,000 T155 T156 Litchfield Agricultural T157 Center – Phase II 700,000 T158 T159 Manchester Hall T160 Renovation 6,000,000 T161 T162 Mansfield Apartments T163Public RenovationAct 2,612,000 T164 T165 Mansfield Training School T166 Improvements 27,614,000 29,000,000 T167 T168 Natural History Museum T169 Completion 4,900,000 T170 T171 North Campus Renovation 2,654,000 T172 T173 North Campus Renovation T174 Completion 21,049,000 T175 T176 North Hillside Road T177 Completion 11,500,000 T178 LCO No.

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T1795524 Renovation 2,612,000 Mansfield Training School Improvements 27,614,000 29,000,000 Natural History Museum Completion 4,900,000 North Campus Renovation 2,654,000 North Campus Renovation Completion 21,049,000 North Hillside Road Completion 11,500,000 North Superblock Site T180 and Utilities 8,000,000 T181 T182 Northwest Quadrant T183 Renovation 2,001,000 T184 T185 Northwest Quadrant T186 Renovation 15,874,000 T187 T188 Observatory 1,000,000 T189 T190 Old Central Warehouse 18,000,000 T191 T192 Parking Garage #3 78,000,000 T193 T194 Parking Garage – North 10,000,000 T195 T196 Parking Garage – South 15,000,000 T197 T198 Pedestrian Spinepath 2,556,000 T199 T200 Pedestrian Walkways 3,233,000 T201Public T202Act Psychology Building T203 Renovation/Addition 20,000,000 T204 T205 Residential Life Facilities 162,000,000 T206 T207 Roadways 10,000,000 T208 T209 School of Business 20,000,000 T210 T211 School of Pharmacy/ T212 Biology 3,856,000 T213 T214 School of Pharmacy/ T215 Biology Completion 61,058,000 T216 T217 Shippee/Buckley T218 Renovations 6,156,000 T219 LCO No.

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T2205524 Psychology Building Renovation/Addition 20,000,000 Residential Life Facilities 162,000,000 Roadways 10,000,000 School of Business 20,000,000 School of Pharmacy/ Biology 3,856,000 School of Pharmacy/ Biology Completion 61,058,000 Shippee/Buckley Renovations 6,156,000 Social Science K Building 20,964,000 T221 T222 South Campus Complex 13,127,000 T223 T224 Stamford Campus T225 Improvements/Housing 13,000,000 T226 T227 Stamford Downtown T228 Relocation – Phase I 45,659,000 T229 T230 Stamford Downtown T231 Relocation – Phase II 17,392,000 T232 T233 Storrs Hall Addition 4,300,000 T234 T235 Student Health Services 12,000,000 T236 T237 Student Union Addition 23,000,000 T238 T239 Support Facility T240 (Architectural and T241Public EngineeringAct Services) 2,000,000 T242 T243 Technology Quadrant – T244 Phase IA 38,000,000 T245 T246 Technology Quadrant – T247 Phase IB 16,611,000 T248 T249 Technology Quadrant – T250 Phase II 72,000,000 T251 T252 Technology Quadrant – T253 Phase III 15,000,000 T254 T255 Torrey Life Science T256 Renovation and Demolition 17,000,000 25,000,000 T257 T258 Torrey Renovation T259 Completion and Biology T260 Expansion 42,000,000 LCO No.

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T2615524 T262Engineering TorringtonServices) Campus2,000,000 T263Technology ImprovementsQuadrant 1,000,000– T264Phase T265IA Towers38,000,000 RenovationTechnology 17,794,000Quadrant T266– T267Phase UConnIB Products16,611,000 StoreTechnology 1,000,000Quadrant T268– T269Phase UndergraduateII Education72,000,000 T270Technology CenterQuadrant 650,000– T271Phase T272III Undergraduate15,000,000 EducationTorrey T273Life CenterScience 7,450,000Renovation T274and T275Demolition Underground17,000,000 Steam25,000,000 &Torrey T276Renovation Water Upgrade 3,500,000 T277 T278 Underground Steam & T279 Water Upgrade T280 Completion 9,000,000and T281Biology T282Expansion University42,000,000 ProgramsTorrington T283Campus BuildingImprovements –1,000,000 PhaseTowers IRenovation 8,750,00017,794,000 T284UConn T285Products UniversityStore Programs1,000,000 T286Undergraduate BuildingEducation –Center Phase650,000 IIUndergraduate T287Education Visitors Center 300,0007,450,000 T288Underground T289Steam Waring& BuildingWater T290Upgrade Conversion3,500,000 7,888,000Underground T291Steam T292& WaterburyWater DowntownUpgrade T293Public CampusAct 3,000,000 T294 T295 Waterbury Property T296 Purchase 325,000 T297 T298 West Campus Renovations 14,897,000 T299 T300 West Hartford Campus T301 Renovations/ LCO No.

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T3025524 ImprovementsCompletion 25,000,0009,000,000 T303University T304Programs White Building Renovation– 2,430,000Phase T305I T3068,750,000 WilburUniversity CrossPrograms Building T307– RenovationPhase 3,645,000II T308Visitors T309Center Young300,000 Waring Building T310Conversion Renovation/Addition7,888,000 17,000,000Waterbury T311Downtown T312Campus HEALTH3,000,000 CENTERWaterbury T313Property T314Purchase CLAC325,000 RenovationWest T315Campus BiosafetyRenovations Level14,897,000 3West LabHartford 14,000,000Campus T316Renovations/ T317 Deferred Maintenance/ T318 Code Compliance/ADA T319 Compliance/Infrastructure T320 & Improvements T32125,000,000 RenovationWhite LumpBuilding Sum T322 and Utility, Administrative T323 and Support Facilities T324 – Health Center 86,000,000 T325 T326 Dental School Renovation 5,000,0002,430,000 T327Wilbur T328Cross Equipment,Building Library T329 Collections and T330 Telecommunications – T331 Health Center 75,000,000 T332 T333 Library/Student Computer T334 Center Renovation 5,000,0003,645,000 T335Young T336 Main Building RenovationRenovation/Addition 125,000,00017,000,000 T337HEALTH T338CENTER MedicalCLAC School Academic T339 Building Renovation 9,000,000Biosafety T340Level T3413 ParkingLab Garage14,000,000 –Deferred HealthMaintenance/ T342Code CenterCompliance/ADA 8,400,000Public LCOAct No.

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T3435524 T344Compliance/Infrastructure Research& TowerImprovements 60,000,000Renovation T345Lump T346Sum and Utility, Administrative and Support BuildingFacilities T347– Addition/RenovationHealth 4,000,000Center T34886,000,000 T349Dental TheSchool UniversityRenovation of5,000,000 T350Equipment, ConnecticutLibrary T351Collections and Telecommunications – Health Center T35275,000,000 NewLibrary/Student ConstructionComputer andCenter T353 Renovation 394,900,0005,000,000 T354Main T355Building PlanningRenovation and125,000,000 DesignMedical CostsSchool 25,000,000Academic T356Building T357Renovation Total9,000,000 Parking Garage – StorrsHealth andCenter Regional8,400,000 T358Research CampusTower Project60,000,000 ListSupport [2,583,000,000]Building T359Addition/Renovation 3,196,000,0004,000,000 T360The T361University Totalof –Connecticut Health Center T362New ProjectConstruction Listand 786,300,000Renovation T363394,900,000 T364Planning TOTALand 382,000,000Design 868,000,000Costs [3,394,300,000]25,000,000 T365Total 4,007,300,000– Sec.Storrs and Regional Public Act No.

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5524 Campus Project List [2,583,000,000] 3,196,000,000 Total – Health Center Project List 786,300,000 TOTAL 382,000,000 868,000,000 [3,394,300,000] 4,007,300,000 Sec.

(a) The university may, when directed by vote of its board of trustees, borrow money and enter into financing transactions proceedings in anticipation of assured revenues, project revenues or other funding sources in the name of the university, on behalf of the state, and issue securitiesinconnectionwithsuchproceedings,asfollows:(1)Tosecuritiesinconnectionwith suchproceedings,asfollows:(1)To finance the cost of UConn 2000 or any one project thereof, or more than one, or any combination of projects thereof;

All securities issued in connection with assured revenues, project revenues, or other funding sources financing transaction proceedings entered into pursuant to this section shall be LCOauthorized No.by a resolution approved by not less than a majority vote of its boardof trustees.

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authorized by a resolution approved by not less than a majority vote of its boardof trustees.

The Governor may, not laterPublic thanAct thirtyNo. days after such submission, disapprove such resolution by notifying the board in writing of his disapproval and the reasons for it.

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5524 later than thirty days after such submission, disapprove such resolution by notifying the board in writing of his disapproval and the reasons for it.

LCO(3) For the fiscal years ending June 30, 2025, to June 30, 2031, inclusive, if the cumulative amount of UConn 2000 philanthropic commitments and gifts received during a specified period in subdivision (4) of this subsection is less than the target milestone applicable to such period as set forth in subdivision (4) of this subsection, the total amount of securities requested by the board of trustees in resolutions during the fiscal year ending June 30, 2025, and each subsequent fiscal year through June 30, 2031, inclusive, pursuant to this subsection for such year, shall not exceed an amount which shall Public Act No.

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(3)5524 For the fiscal years ending June 30, 2025, to June 30, 2031, inclusive, if the cumulative amount of UConn 2000 philanthropic commitments and gifts received during a specified period in subdivision (4) of this subsection is less than the target milestone applicable to such period as set forth in subdivision (4) of this subsection, the total amount of securities requested by the board of trustees in resolutions during the fiscal year ending June 30, 2025, and each subsequent fiscal year through June 30, 2031, inclusive, pursuant to this subsection for such year, shall not exceed an amount which shall be calculated by:

T366 Fiscal Year Cumulative Target Specified Period to Achieve Ending Milestone for UConn Target Milestone Philanthropic Commitments and Gifts T367 June 30, 2025 $20,000,000 July 1, 2022, to June 30, 2024 T368 June 30, 2026 $31,500,000 July 1, 2022, to June 30, 2025 T369 June 30, 2027 $43,000,000 July 1, 2022, to June 30, 2026 T370 June 30, 2028 $54,500,000 July 1, 2022, to June 30, 2027 T371 June 30, 2029 $66,000,000 July 1, 2022, to June 30, 2028 T372 June 30, 2030 $77,500,000 July 1, 2022, to June 30, 2029 LCOJune 30, 2031 $89,000,000 July 1, 2022, to June 30, 2030 June 30, 2032 $100,000,000 July 1, 2022, to June 30, 2031 (5) On or before September 1, 2024, and annually thereafter, the university shall submit a report, in accordance with the provisions of section 11-4a, to the joint standing committees of the General Assembly Public Act No.

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T3735524 June 30, 2031 $89,000,000 July 1, 2022, to June 30, 2030 T374 June 30, 2032 $100,000,000 July 1, 2022, to June 30, 2031 (5) On or before September 1, 2024, and annually thereafter, the university shall submit a report, in accordance with the provisions of section 11-4a, to the joint standing committees of the General Assembly having cognizance of matters relating to higher education and employment advancement and finance, revenue and bonding.

Subdivision (1) of subsection (a) of section 10a-109g of the 2024 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2024):

The amount of securities the special debt service requirements of which are secured by the state debt service commitment that the board of trustees is authorized to provide for the issuance and sale in accordance with this subsection shall be capped in each fiscal year in the following amounts, provided, to the extent the board of trustees does not provide for the issuance of all or a portion of such amount in a fiscal year, all or such portion, as the case may be, may be carried forward to any succeeding fiscal year and provided further, the actual amount for LCOfunding, paying or providing for the items described in subparagraph (C) of subdivision (10) of subsection (a) of section 10a-109d may be Public Act No.

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funding,5524 paying or providing for the items described in subparagraph (C) of subdivision (10) of subsection (a) of section 10a-109d may be added to the capped amount in each fiscal year:

T375 Fiscal Year Amount T376 T377 1996 $112,542,000 T378 1997 112,001,000 T379 1998 93,146,000 T380 1999 64,311,000 T381 130,000,000 T382 2001 100,000,000 T383 100,000,000 T384 2003 100,000,000 T385 100,000,000 T386 2005 100,000,000 T387 2006 79,000,000 T388 2007 89,000,000 T389 2008 115,000,000 T390 2009 140,000,000 T391 2010 0 T392 138,800,000 T393 2012 157,200,000 T394 143,000,000 T395 2014 204,400,000 T396 315,500,000 T397 2016 312,100,000 T398 2017 240,400,000 T399 2018 200,000,000 T400 2019 200,000,000 T401 2020 197,200,000 T402 2021 260,000,000 T403 215,500,000 T404125,100,000 202384,700,000 125,100,000Public LCOAct No.

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T4055524 2024 84,700,000 T406 2025 [44,000,000] T407 122,000,000 T408 2026 [14,000,000] T409 124,000,000 T410 2027 [9,000,000] T411 116,000,000 T412 2028 103,500,000 T413 101,500,000 T414 2030 100,000,000 T415 25,000,000 Sec.

(1) Information on the number of projects and securities LCOPublic Act No.

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5524 authorized, approved and issued hereunder including, relative to such projects, project costs, timelinessofcompletionandany problemswhich have developed in implementation, and a schedule of projects remaining and their expected costs;

(1) Planning, acquisition, removal, construction, equipping, reconstruction, repair, rehabilitation and improvement of, and acquisitionPublic ofAct easements and rights-of-way with respect to, state LCO No.

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5524 acquisition of easements and rights-of-way with respect to, state highways and bridges;

(6) Planning, acquisition, removal, construction, equipping, reconstruction, repair, rehabilitation and improvement of, and acquisitionPublic ofAct easementsNo. and rights-of-way with respect to, projects and purposes included in section 13b-57h;

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60805524 30acquisition of 254easements Billand No.rights-of-way with respect to, projects and purposes included in section 13b-57h;

[and] (8)(8)Payment Paymentoffundsto of funds to any municipality or locallocalplanning planning agency for transportation improvements pursuant to section 13a-98n;

Section 13b-236of13b-236 of the 2024 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2024):

(1) (A) Grants of one hundred per cent of the amount necessary to improve, repair or modernize state-owned rights of way, and (B) grants of seventy per cent of the amount necessary to improve, repair or modernize privately owned rail lines, provided the commissioner may waive the requirement for a thirty per cent matching grant if such improvement,Public repairAct orNo. modernization demonstrably increases rail freight traffic;

and24-151 (2)32 preferenceof for258 grantsHouse shallBill be given to (A) freight rail projects that improve at-grade rail crossings to eliminate hazards or increase safety, (B) freight rail projects that provide connection to major LCO No.

60805524 31improvement, ofrepair 254or Billmodernization No.demonstrably increases rail freight traffic;

and (2) preference for grants shall be given to (A) freight rail projects that improve at-grade rail crossings to eliminate hazards or increase safety, (B) freight rail projects that provide connection to major freight generators, (C) projects that further the goals and objectives of the Department of Transportation's Connecticut State Rail Plan, and (D) freight rail projects that improve freight rail infrastructure by increasing the capacity for rail freight traffic.

Sec.Public Act No.

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5524 Sec.

(b) The proceeds of thesale of such bonds, to the extent of theamount stated in subsection (a) of this section, shall be used by the LCOCommissioner No.of [Developmental Services] Housing for the grant-in- aid program established pursuant to section 17a-249, for supportive housing for persons with an intellectual disability or other developmental disabilities, including, but not limited to, autism spectrum disorder.

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Commissioner of [Developmental Services] Housing for the grant-in- aid program established pursuant to section 17a-249, for supportive housing for persons with an intellectual disability or other developmental disabilities, including, but not limited to, autism spectrum disorder.

(a)Public ForAct theNo. purposes described in subsection (b) of this section, the State Bond Commission shall have the power from time to time to authorize the issuance of bonds of the state in one or more series and in principal amounts not exceeding in the aggregate [sixty-four million] twenty million two hundred thousand dollars.

[,24-151 provided34 (1) two hundred thousand dollars of such258 authorizationHouse shallBill be effective July LCO No.

60805524 33(a) For the purposes described in subsection (b) of 254this Billsection, No.the State Bond Commission shall have the power from time to time to authorize the issuance of bonds of the state in one or more series and in principal amounts not exceeding in the aggregate [sixty-four million] twenty million two hundred thousand dollars.

[, provided (1) two hundred thousand dollars of such authorization shall be effective July 1, 2021, (2) thirteen million five hundred thousand dollars of such authorization shall be effective July 1, 2022, (3) twenty-three million five hundred thousand dollars of such authorization shall be effective July 1, 2023, (4) thirteen million five hundred thousand dollars of such authorization shall be effective July 1, 2024, and (5) thirteen million five hundred thousand dollars of such authorization shall be effective July 1, 2025.] (b) The proceeds of thesale of such bonds, to the extent of theamount stated in subsection (a) of this section, shall be used by (1) CTNext for [the purpose of recapitalizing the innovation place program established under section 32-39k for existing and new innovation places, provided (1) two hundred thousand dollars shall be used for] an economic feasibility study of certain lands in Trumbull in the fiscal year commencing July 1, 2021, and (2) [ten million dollars shall be deposited in the fiscal year commencing July 1, 2023, in] by CTNext, or the Department of Economic and Community Development as a successor agency to CTNext, for the CTNext Fund established under section 32- 39i [for general operational purposes] and for the purposes described in said section.

(b) The proceeds of the sale of said bonds, to the extent of the amount stated in subsection (a) of this section, shall be used by the Department of Economic and Community Development (1) for the purposes of sectionsPublic 32-220Act to 32-234, inclusive, including economic cluster-related programs and activities, and for the Connecticut job training finance demonstration program pursuant to sections 32-23uu and 32-23vv, provided (A) three million dollars shall be used by said department solely for the purposes of section 32-23uu, (B) not less than one million dollars shall be used for an educational technology grant to the deployment center program and the nonprofit business consortium LCO No.

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5524 sections 32-220 to 32-234, inclusive, including economic cluster-related programs and activities, and for the Connecticut job training finance demonstration program pursuant to sections 32-23uu and 32-23vv, provided (A) three million dollars shall be used by said department solely for the purposes of section 32-23uu, (B) not less than one million dollars shall be used for an educational technology grant to the deployment center program and the nonprofit business consortium deployment center approved pursuant to section 32-41l, (C) not less than two million dollars shall be used by said department for the establishment of a pilot program to make grants to businesses in designated areas of the state for construction, renovation or improvement of small manufacturing facilities, provided such grants are matched by the business, a municipality or another financing entity.

Suchprojects shall not be subject to the provisions of sections 4a-60 and 4a-60a, (G) two million dollars shall be used by said department for the purpose of a grant to the Connecticut Center for Advanced Technology, Inc., for manufacturing initiatives, including aerospace and defense, and (H) four million dollars shall be used by said department for the purpose of aPublic grantAct to companies adversely impacted by the construction at the Quinnipiac Bridge, where such grant may be used to offset the increase in costs of commercial overland transportation of goods or materials brought to the port of New Haven by ship or vessel, (2) for the purposes ofthesmall businessassistance programestablishedpursuant to section 32-9yy, provided fifteen million dollars shall be deposited in the small business assistance account established pursuant to said section 32-9yy, (3) to deposit twenty million dollars in the small business express LCO No.

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5524 a grant to companies adversely impacted by the construction at the Quinnipiac Bridge, where such grant may be used to offset the increase in costs of commercial overland transportation of goods or materials brought to the port of New Haven by ship or vessel, (2) for the purposes ofthesmall businessassistance programestablishedpursuant to section 32-9yy, provided fifteen million dollars shall be deposited in the small business assistance account established pursuant to said section 32-9yy, (3) to deposit twenty million dollars in the small business express assistance account established pursuant to section 32-7h, (4) to deposit four million nine hundred thousand dollars per year in each of the fiscal years ending June 30, 2017, to June 30, 2019, inclusive, and June 30, 2021, andninemillionninehundredthousanddollarsinthefiscalyearending June 30, 2020, in the CTNext Fund established pursuant to section 32- 39i, which shall be used by CTNext to provide grants-in-aid to designated innovation places, as defined in section 32-39j, planning grants-in-aid pursuant to section 32-39l, and grants-in-aid for projects that network innovation places pursuant to subsection (b) of section 32- 39m, provided not more than three million dollars be used for grants- in-aid for such projects, and further provided any portion of any such deposit that remains unexpended in a fiscal year subsequent to the date of such deposit may be used by CTNext for any purpose described in subsection (e) of section 32-39i, (5) to deposit two million dollars per year in each of the fiscal years ending June 30, 2019, to June 30, 2021, inclusive, in the CTNext Fund established pursuant to section 32-39i, which shall be used by CTNext for the purpose of providing higher education entrepreneurship grants-in-aid pursuant to section 32-39g, provided any portion of any such deposit that remains unexpended in a fiscal year subsequent to the date of such deposit may be used by CTNext for any purpose described in subsection (e) of section 32-39i, (6) for the purpose of funding the costs of the Technology Talent Advisory Committee established pursuant to section 32-7p, provided not more than ten million dollars may be used on or after July 1, 2023, for such purpose, (7) to provide (A) a grant-in-aid to the Connecticut Supplier ConnectionPublic inAct an amount equal to two hundred fifty thousand dollars in each of the fiscal years ending June 30, 2017, to June 30, 2021, inclusive, and (B) a grant-in-aid to the Connecticut Procurement Technical Assistance Program in an amount equal to three hundred thousand dollars in each of the fiscal years ending June 30, 2017, to June 30, 2021, inclusive, (8)to deposit four hundredfifty thousanddollarsper year, in each of the fiscal years ending June 30, 2017, to June 30, 2021, inclusive, in the CTNext Fund established pursuant to section 32-39i, which shall be used by CTNext to provide growth grants-in-aid LCO No.

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5524 Connection in an amount equal to two hundred fifty thousand dollars in each of the fiscal years ending June 30, 2017, to June 30, 2021, inclusive, and (B) a grant-in-aid to the Connecticut Procurement Technical Assistance Program in an amount equal to three hundred thousand dollars in each of the fiscal years ending June 30, 2017, to June 30, 2021, inclusive, (8)to deposit four hundredfifty thousanddollarsper year, in each of the fiscal years ending June 30, 2017, to June 30, 2021, inclusive, in the CTNext Fund established pursuant to section 32-39i, which shall be used by CTNext to provide growth grants-in-aid pursuant to section 32-39g, provided any portion of any such deposit that remains unexpended in a fiscal year subsequent to the date of such deposit may beused by CTNextforany purpose describedinsubsection (e) of section 32-39i, (9) to transfer fifty million dollars to the Labor Department which shall be used by said department for the purpose of funding workforce pipeline programs selected pursuant to section 31- 11rr, provided, notwithstanding the provisions of section 31-11rr, (A) not less than five million dollars shall be provided to the workforce development board in Bridgeport serving the southwest region, for purposes of such program, and the board shall distribute such money in proportion to population and need, and (B) not less than five million dollars shall be provided to the workforce development board in Hartfordservingthenorthcentralregion,forpurposesofsuchprogram,Hartfordservingthenorthcentral region,forpurposesofsuchprogram, (10) to transfer twenty million dollars to Connecticut Innovations, Incorporated, provided ten million dollars shall be used by Connecticut Innovations, Incorporated for the purpose of the proof of concept fund established pursuant to subsection (b) of section 32-39x and ten million dollars shall be used by Connecticut Innovations, Incorporated for the purpose of the venture capital fund program established pursuant to section 32-41oo, (11) to provide a grant to The University of Connecticut of eight million dollars for the establishment, development and operation of a center for sustainable aviation pursuant to subsection (a) of section 10a-110o, and (12) for up to twenty million dollars in investments in federally designated opportunity zones through an impactPublic investmentAct firmNo. including, subject to the approval of the Governor, funding from the Economic Assistance Revolving Fund, established pursuant to section 32-231.

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5524 impact investment firm including, subject to the approval of the Governor, funding from the Economic Assistance Revolving Fund, established pursuant to section 32-231.

Section 1 of public act 13-239, as amended by section 214 of LCOpublic No.act 15-1 of the June special session, section 161 of public act 16-4 of the May special session and section 491 of public act 17-2 of the June special session, is amended to read as follows (Effective July 1, 2024):

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public act 15-1 of the June special session, section 161 of public act 16-4 of the May special session and section 491 of public act 17-2 of the June special session, is amended to read as follows (Effective July 1, 2024):

The State BondCommissionshallhaveBond Commissionshallhave power,inaccordance withthe provisions of this section and sections 2 to 7, inclusive, of public act 15- 1Public ofAct theNo. June special session, from time to time to authorize the issuance of bonds of the state in one or more series and in principal amounts in the aggregate not exceeding [$349,413,300] $350,421,300.

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5524 of the June special session, from time to time to authorize the issuance of bonds of the state in one or more series and in principal amounts in the aggregate not exceeding [$349,413,300] $350,421,300.

Subdivision (4) of subsection (n) of section 2 of public act 15- 1 of the June special session, as amended by section 338 of public act 22- 118, is amended to read as follows (Effective July 1, 2024):

For acquisition, design and construction of facilities for workforce development programs, including such programs for the transportation, alternative energy, LCOadvancedmanufacturingandhealthsectors,notexceeding[$28,800,000] No.$29,808,000;

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advancedmanufacturingandhealthsectors,notexceeding[$28,800,000] $29,808,000;

Subdivision (5) of subsection (n) of section 21 of public act 15- 1 of the June special session is amended to read as follows (Effective July 1, 2024):

Section 377 of public act 17-2 of the June special session, as amended by section 75 of public act 21-111, is amended to read as followsPublic (EffectiveAct JulyNo. 1, 2024):

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5524 follows (Effective July 1, 2024):

Alterations, renovations and LCOimprovements No.to the B wing building, not exceeding [$18,600,000] $22,100,000;

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improvements to the B wing building, not exceeding [$18,600,000] $22,100,000;

Section 407 of public act 17-2 of the June special session, as amended by section 35 of public act 18-178, section 81 of public act 21- 111 and section 71 of public act 23-205, is amended to read as follows (Effective July 1, 2024):

Subdivision (2) of subsection (a) of section 408 of public act 17-2Public ofAct theNo. June special session is repealed.

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5524 17-2 of the June special session is repealed.

Design for the renovation LCOof No.Kinney Hall, not exceeding [$6,000,000] $7,494,240.

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of Kinney Hall, not exceeding [$6,000,000] $7,494,240.

Subdivision (2) of subsection (o) of section 2 of public act 23- 205 is amended to read as follows (Effective July 1, 2024):

Subdivision (4) of subsection (a) of section 13 of public act 23- 205 is amended to read as follows (Effective from passage):

The State BondCommissionshallhave power,inaccordance withthe provisions of this section and sections 21 to 26, inclusive, of [this act] public act 23-205, from time to time to authorize the issuance of bonds of the state in one or more series and in principal amounts in the aggregatePublic notAct exceedingNo. [$520,345,000] $514,345,000.

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5524 aggregate not exceeding [$520,345,000] $514,345,000.

Subdivision (2) of subsection (l) of section 21 of public act 23- 205 is amended to read as follows (Effective July 1, 2024):

Subdivision (4) of subsection (l) of section 21 of public act 23- 205 is amended to read as follows (Effective July 1, 2024):

Subdivision (6) of subsection (l) of section 21 of public act 23- 205 is amended to read as follows (Effective July 1, 2024):

LCO No.

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Subdivision (6) of subsection (b) of section 32 of public act 23- 205 is amended to read as follows (Effective July 1, 2024):

Sec.Public Act No.

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5524 Sec.

The State BondCommissionshallhave power,inaccordance withthewith the provisions of this section and sections 46 to 50, inclusive, of [this act] public act 23-205, from time to time to authorize the issuance of special tax obligation bonds of the state in one or more series and in principal amounts in the aggregate, not exceeding [$1,530,772,000] $1,642,372,000.

Subdivision (4) of subsection (a) of section 46 of public act 23- 205 is amended to read as follows (Effective July 1, 2024):

(4) Environmental compliance, soil and groundwater remediation, hazardous materials abatement, demolition, salt shed construction and renovation, storage tank replacement and environmental emergency response at or in the vicinity of state-owned properties or related to Department of Transportation operations, including, but not limited to, the provision of a grant to the Department of Natural Resources and the LCOEnvironment No.at The University of Connecticut to conduct a study in accordance with section 63 of this act, not exceeding [$17,065,000] $18,665,000;

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Environment at The University of Connecticut to conduct a study in accordance with section 63 of this act, not exceeding [$17,065,000] $18,665,000;

Subdivision (7) of subsection (a) of section 46 of public act 23- 205 is amended to read as follows (Effective July 1, 2024):

(1) Bus and rail facilities and equipment, including rights-of-way, other property acquisition and related projects, not exceeding $273,450,000;Public Act No.

(2)Northeast24-151 CorridorModernizationMatchProgram,not44 exceedingof $438,175,000;258 House Bill No.

(3)5524 Grants$273,450,000; for commercial rail freight lines pursuant to section 13b- 236 of the general statutes not exceeding $10,000,000.

(2)Northeast CorridorModernizationMatchProgram, not exceeding $438,175,000;

(3) Grants for commercial rail freight lines pursuant to section 13b- of the general statutes not exceeding $10,000,000.

LCO No.

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Such report shall include information for the preceding calendar year on the number of applications for grants that were received, the number of grants that werePublic awardedAct andNo. a list of the nonprofit organizations that received grants and the amount of such grants.

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5524 were awarded and a list of the nonprofit organizations that received grants and the amount of such grants.

(c)Allprovisionsofsection3-20ofthegeneralstatutes,ortheexercise of any right or power granted thereby, that are not inconsistent with the provisions of this section are hereby adopted and shall apply to all bonds authorized by the State Bond Commission pursuant to this LCOsection. No.

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section.

Such bonds issued pursuant to this section shall begeneralobligationsofthestateandthefullfaithandcredit ofthestate ofPublic ConnecticutAct areNo. pledged for the payment of the principal of and interest on such bonds as the same become due, and accordingly and as part of the contract of the state with the holders of such bonds, appropriation of all amounts necessary for punctual payment of such principal and interest is hereby made, and the State Treasurer shall pay such principal and interest as the same become due.

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5524 of Connecticut are pledged for the payment of the principal of and interest on such bonds as the same become due, and accordingly and as part of the contract of the state with the holders of such bonds, appropriation of all amounts necessary for punctual payment of such principal and interest is hereby made, and the State Treasurer shall pay such principal and interest as the same become due.

(c)Allprovisionsofsection3-20ofthegeneralstatutes,ortheexercise of any right or power granted thereby, that are not inconsistent with the provisions of this section are hereby adopted and shall apply to all LCObonds No.authorized by the State Bond Commission pursuant to this section.

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bonds authorized by the State Bond Commission pursuant to this section.

None of such bonds shall be authorized except upon a finding by the State Bond Commission that therehasbeenfiledwithitarequestforsuchauthorizationthatissigned by or on behalf of the Secretary of the Office of Policy and Management and states such terms and conditions as said commission, in its discretion,Public mayAct require.No.

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5524 discretion, may require.

The fund shall be used tomakelowinterestloanspursuanttothissectionandtopayreasonable and necessary expenses incurred in administering loans under this LCOsection. No.

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section.

(b) The Commissioner of Energy and Environmental Protection shall establish a program to provide low interest loans from the fund established in subsection (a) of this section to municipalities and private entities for infrastructure repairs and resiliency projects in response to unplannedPublic climateAct events.No.

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5524 unplanned climate events.

(b) The proceeds of thesale of such bonds, to the extent of theamount LCOstated No.in subsection (a) of this section, shall be used by the Department of Emergency Services and Public Protection for the purpose of providing grants to municipalities to purchase unmanned aircraft, accessories or both, pursuant to section 61 of this act.

6080 47 of 254 Bill No.

stated in subsection (a) of this section, shall be used by the Department of Emergency Services and Public Protection for the purpose of providing grants to municipalities to purchase unmanned aircraft, accessories or both, pursuant to section 61 of this act.

Temporary notes in anticipation of the money to be derived fromPublic theAct saleNo. of any such bonds so authorized may be issued in accordance with section 3-20 of the general statutes and from time to time renewed.

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5524 from the sale of any such bonds so authorized may be issued in accordance with section 3-20 of the general statutes and from time to time renewed.

LCO(2) No."Municipality" has the same meaning as provided in section 7-148 of the general statute;and (3) "Unmanned aircraft" means a powered aircraft that (A) uses aerodynamic forces to provide vertical lift, (B) is operated remotely by a pilot in command or is capable of autonomous flight, (C) does not carry a human operator, and (D) can be expendable or recoverable.

6080Public 48Act of 254 Bill No.

(2)24-151 "Municipality"50 has the same meaning as provided in section 7-148 of the258 generalHouse statut;andBill (3)No. "Unmanned aircraft" means a powered aircraft that (A) uses aerodynamic forces to provide vertical lift, (B) is operated remotely by a pilot in command or is capable of autonomous flight, (C) does not carry a human operator, and (D) can be expendable or recoverable.

5524 (b) (1) The Department of Emergency Services and Public Protection shall, within available resources, administer a program to provide grants to municipalities to purchase unmanned aircraft, accessories or both.

LCO No.

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Such report shall include for the prior fiscal year, andPublic theAct priorNo. six months, the following information regarding funds obtained by the department pursuant to bond authorizations in section 8-336n of the general statutes, sections 8 to 10, inclusive, and sections 27 to 29, inclusive, of public act 23-205, or any similar public act:

24-151 51 of 258 House Bill No.

5524 and the prior six months, the following information regarding funds obtained by the department pursuant to bond authorizations in section 8-336n of the general statutes, sections 8 to 10, inclusive, and sections 27 to 29, inclusive, of public act 23-205, or any similar public act:

The Department of Natural Resources and the Environment shall (1) submit an interim report, not later than January 1, 2025, and a final report, not later than July 1, 2025, concerning the department's findings and any recommendations to the joint standing committees of the General Assembly having cognizance of matters relating to transportation and LCOthe No.environment, in accordance with the provisions of section 11-4a of the general statutes, and (2) present either or both such reports at a hearing held jointly by said joint standing committees.

6080 50 of 254 Bill No.

the environment, in accordance with the provisions of section 11-4a of the general statutes, and (2) present either or both such reports at a hearing held jointly by said joint standing committees.

Section 8-240a of the 2024 supplement to the general statutes isPublic repealedAct andNo. the following is substituted in lieu thereof (Effective October 1, 2024):

24-151 52 of 258 House Bill No.

5524 is repealed and the following is substituted in lieu thereof (Effective October 1, 2024):

Payments of principal or interest on a low interest loan made pursuant to this section shall be paid to the State Treasurer for deposit in the Housing Environmental ImprovementRevolving Loan and Grant LCOFund. No.

6080 51 of 254 Bill No.

Fund.

The CommissionerPublic ofAct EnergyNo. and Environmental Protection may enter into contracts with quasi-public agencies or nonprofit corporations to provide for the administration of the Housing Environmental Improvement Revolving Loan and Grant Fund by such [nonprofit corporations] entity or entities, provided no grant or low interest loan shall be made from the fund without the authorization of the commissioner as provided in this section.

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5524 Commissioner of Energy and Environmental Protection may enter into contracts with quasi-public agencies or nonprofit corporations to provide for the administration of the Housing Environmental Improvement Revolving Loan and Grant Fund by such [nonprofit corporations] entity or entities, provided no grant or low interest loan shall be made from the fund without the authorization of the commissioner as provided in this section.

Any such financing orgrantmaybeawardedto anowner ofaresidentialdwelling LCOunit, [that is (1) not owner-occupied, and (2) occupied by a tenant or, if Public Act No.

608024-151 5254 of 254258 House Bill No.

unit,5524 asvacant, definedto inbe sectionoccupied 47a-1.by a tenant not more than one hundred eighty days after the award.

[thatIf issuch (1)dwelling unit is not owner-occupied,occupied andwithin (2)one occupiedhundred byeighty adays tenantof or,the ifaward, vacant,the toowner beshall occupiedreturn byany afunds tenantreceived notby morethe thanowner oneto hundredthe eightycommissioner] daysas afterdefined thein award.section 47a-1.

If such dwelling unit is not occupied within one hundred eighty days of the award, the owner shall return any funds received by the owner to the commissioner.] (e) The Commissioner of Energy and Environmental Protection shall prioritize the awarding of financing or grants for projects that benefit any resident or prospective resident who is a low-income resident.

Section 20 of housepublic billact 547424-143 ofis therepealed. current session, as amendedby House Amendment Schedules "A", "B"and"C",isrepealed.

(a) The commissioner shall, not later than three years after the due LCOPublic Act No.

608024-151 5355 of 254258 House Bill No.

5524 date for the filing of a return or not later than three years after the date of receipt of such return by the commissioner, whichever period expires later, examine [it] or reexamine such return and, in case any error is disclosed by such examination or reexamination, shall, not later than thirty days after such disclosure, notify the taxpayer of such error.

(4) If, before the expiration of the time prescribed by this section for the examination or reexamination of the return or the assessment or reassessmentofthetax,boththecommissionerandthetaxpayerconsent inPublic writingAct to such examination, [or] reexamination, assessment or LCO No.

608024-151 5456 of 254258 House Bill No.

5524 in writing to such examination, [or] reexamination, assessment or reassessment after such time, the return may be examined or reexamined and the tax may be assessed or reassessed at any time prior to the expiration of the period agreed upon.

Any action for the foreclosure of such lien shall be brought by the Attorney General in the name of the state in the superior court for the judicial district in which the property subject to such lien is situated, or, if such property is located in two or more judicial districts, in the superior court for any one such judicial district, and the court may limit the time for redemption or order the sale of such property or make such otherPublic orAct furtherNo. decree as it judges equitable.

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5524 other or further decree as it judges equitable.

Subsection (a) of section 12-210 of the general statutes is LCOrepealed No.and the following is substituted in lieu thereof (Effective from passage):

6080 55 of 254 Bill No.

repealed and the following is substituted in lieu thereof (Effective from passage):

(2)Public [Each]Act (A) Except as provided in subparagraph (B) of this subdivision, each payer, as defined in section 12-707, of distributions froma profit-sharing plan,astock bonus,adeferredcompensationplan, an individual retirement arrangement, an endowment or a life insurance contract, or of pension payments or annuity distributions, LCO No.

608024-151 5658 of 254258 House Bill No.

5524 (2) [Each] (A) Except as provided in subparagraph (B) of this subdivision, each payer, as defined in section 12-707, of distributions froma profit-sharing plan,astock bonus,adeferredcompensationplan, an individual retirement arrangement, an endowment or a life insurance contract, or of pension payments or annuity distributions, that [(A)] maintains an office or transacts business within this state [,] and [(B)] makes payment of any amounts taxable under this chapter to a resident individual, shall, upon request by such individual, deduct and withhold an amount from the taxable portion of any such distribution.

For purposes of this [section] subdivision, "lump sum distribution" means a payment from a payer to a resident payee of an amount exceeding fifty per cent of such resident payee's entirePublic accountAct balanceNo. or more than five thousand dollars, whichever is less, exclusive of any other tax withholding and any administrative charges and fees.

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5524 entire account balance or more than five thousand dollars, whichever is less, exclusive of any other tax withholding and any administrative charges and fees.

For the calendar year ending December 31, 2018, no taxpayer shall be assessed LCOinterest No.by the commissioner pursuant to section 12-722 solely on the basis of a payer's failure to comply with the provisions of this subsection.

6080 57 of 254 Bill No.

interest by the commissioner pursuant to section 12-722 solely on the basis of a payer's failure to comply with the provisions of this subsection.

For purposes of this chapter,Public remuneration,Act wagesNo. or other payments with respect to which such an agreement is made shall be regarded as if they were wages paid to an employee by an employer maintaining an office or transacting business within this state to the extent that such remuneration or wages are paid or other payments are made during the period for which the agreement is in effect.

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5524 chapter, remuneration, wages or other payments with respect to which such an agreement is made shall be regarded as if they were wages paid to an employee by an employer maintaining an office or transacting business within this state to the extent that such remuneration or wages are paid or other payments are made during the period for which the agreement is in effect.

Section 12-91 of the general statutes is repealed and the LCOfollowing No.is substituted in lieu thereof (Effective from passage):

6080 58 of 254 Bill No.

following is substituted in lieu thereof (Effective from passage):

(c)Public AnyAct municipality,No. upon approval by its legislative body, may provide an exemption from property tax for any building used actually and exclusively in farming, as defined in section 1-1, or for any building used to provide housing for seasonal employees of such farmer.

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5524 (c) Any municipality, upon approval by its legislative body, may provide an exemption from property tax for any building used actually and exclusively in farming, as defined in section 1-1, or for any building used to provide housing for seasonal employees of such farmer.

Such exemption shall not apply to the residence of such farmer and shall be LCOsubject No.to the application and qualification process provided in subsection (d) of this section.

6080 59 of 254 Bill No.

subject to the application and qualification process provided in subsection (d) of this section.

Any person aggrieved by any action of the assessors shall have the same rights and remedies for appeal and relief as are provided in the general statutes for taxpayers claiming to be aggrieved by thedoingsoftheassessorsorthedoingsofthe assessorsor boardofassessment appeals.

(NEW) (Effective from passage) Any municipality may, upon approval by its legislative body or, in a municipality where the legislativePublic bodyAct isNo. a town meeting, by vote of the board of selectmen, provide an exemption from property tax of not less than five per cent and not more than thirty-five per cent of the assessed value, for owner- occupied dwellings, including condominiums, as defined in section 47- 68a of the general statutes, and units in a common interest community, as defined in section 47-202 of the general statutes, that are the primary residences of such owners and consist of not more than two units.

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5524 legislative body is a town meeting, by vote of the board of selectmen, provide an exemption from property tax of not less than five per cent and not more than thirty-five per cent of the assessed value, for owner- occupied dwellings, including condominiums, as defined in section 47- 68a of the general statutes, and units in a common interest community, as defined in section 47-202 of the general statutes, that are the primary residences of such owners and consist of not more than two units.

(Effective July 1, 2024) Notwithstanding the provisions of subdivision (76) of section 12-81 of the general statutes, any person LCOotherwise No.eligible for a 2023 grand list exemption pursuant to said subdivision (76) in the town of Litchfield, except that such person failed to file the required exemption application within the time period prescribed, shall be regarded as having filed said application in a timely manner if such person files said application not later than thirty days after the effective date of this section, and pays the late filing fee pursuant to section 12-81k of the general statutes.

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otherwise eligible for a 2023 grand list exemption pursuant to said subdivision (76) in the town of Litchfield, except that such person failed to file the required exemption application within the time period prescribed, shall be regarded as having filed said application in a timely manner if such person files said application not later than thirty days after the effective date of this section, and pays the late filing fee pursuant to section 12-81k of the general statutes.

(Effective July 1, 2024) Notwithstanding the provisions of section 12-89 of the general statutes, any person otherwise eligible for a 2021 grand list exemption pursuant to subdivision (58) of section 12-81 of the general statutes in the town of Manchester, except that such person failed to file the required exemption application within the time period prescribed, shall be regarded as having filed such application in atimelymannerifsuchpersonfilessuchapplicationnotlaterthanthirty daysPublic afterAct theNo. effective date of this section and pays any applicable late filing fee prescribed by the general statutes.

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5524 days after the effective date of this section and pays any applicable late filing fee prescribed by the general statutes.

(Effective July 1, 2024) Notwithstanding the provisions of subparagraph (A) of subdivision (7) of section 12-81 of the general LCOstatutes No.and section 12-87a of the general statutes, any person otherwise eligible for a 2021 and 2022 grand list exemption pursuant to said subdivision in the city of Meriden, except that such person failed to file the required statements within the time period prescribed, shall be regarded as having filed such statements in a timely manner if such person files such statements not later than thirty days after the effective date of this section and pays the late filing fees pursuant to section 12- 87a of the general statutes.

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statutes and section 12-87a of the general statutes, any person otherwise eligible for a 2021 and 2022 grand list exemption pursuant to said subdivision in the city of Meriden, except that such person failed to file the required statements within the time period prescribed, shall be regarded as having filed such statements in a timely manner if such person files such statements not later than thirty days after the effective date of this section and pays the late filing fees pursuant to section 12- 87a of the general statutes.

(Effective July 1, 2024) Notwithstanding the provisions of subsection (c) of subdivision (11) of section 12-81 of the general statutes and section 12-87a of the general statutes, any person otherwise eligible for a 2021 and 2022 grand list exemption in the town of Middletown, except that such person failed to submit evidence of certification pursuantPublic toAct sectionNo. 12-89a of the general statutes within the time period prescribed by the assessor or board of assessors or failed to file the required statements within the time period prescribed, or both, shall be regarded as having filed such evidence of certification or statements in a timely manner if such person files such evidence of certification or statements, or both, as required by the assessor, not later than thirty days after the effective date of this section and pays the late filing fees pursuant to section 12-87a of the general statutes.

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5524 pursuant to section 12-89a of the general statutes within the time period prescribed by the assessor or board of assessors or failed to file the required statements within the time period prescribed, or both, shall be regarded as having filed such evidence of certification or statements in a timely manner if such person files such evidence of certification or statements, or both, as required by the assessor, not later than thirty days after the effective date of this section and pays the late filing fees pursuant to section 12-87a of the general statutes.

If taxes, interest or penalties have been paid on the property for which such exemptions are approved, the town of Middletown shall reimburse such person in an amount equal to the amount by which such LCOtaxes, No.interest and penalties exceed any taxes payable if the evidence of certification or statements, or both, had been filed in a timely manner.

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taxes, interest and penalties exceed any taxes payable if the evidence of certification or statements, or both, had been filed in a timely manner.

Sec.Public Act No.

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5524 Sec.

Upon confirmation of the receipt of such fee and verification of theexemptioneligibilityofsuchproperty,theassessorshallapprovethetheexemptioneligibilityofsuchproperty,theassessor shallapprovethe exemption for such property.

If taxes, interest or penalties have been paid on the property for which such exemption is approved, the city of Waterbury shall reimburse such person in an amount equal to the LCOamount No.by which such taxes, interest and penalties exceed any taxes payable if the statement had been filed in a timely manner.

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amount by which such taxes, interest and penalties exceed any taxes payable if the statement had been filed in a timely manner.

If taxes, interest or penalties have been paid on the property for which such exemption is approved,Public theAct cityNo. of Waterbury shall reimburse such person in an amount equal to the amount by which such taxes, interest and penalties exceed any taxes payable if the evidence of certification or statement, or both, had been filed in a timely manner.

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5524 approved, the city of Waterbury shall reimburse such person in an amount equal to the amount by which such taxes, interest and penalties exceed any taxes payable if the evidence of certification or statement, or both, had been filed in a timely manner.

Upon confirmation of the receipt of such fee and verification of the exemption eligibility of the machinery and equipment included in such application, the assessor LCOshall No.approve the exemption for such property.

6080 64 of 254 Bill No.

shall approve the exemption for such property.

The rate maker, as defined in section 12- 131 of the general statutes, in said town may prepare new rate bills under the provisions of chapter 204 of the general statutes in order to carry out the provisions of this section.

Any required revaluation subsequentPublic toAct anyNo. deferred implementation of a revaluation pursuant to this section shall recommence at the point in the schedule prescribed pursuant to section 12-62 of the general statutes that said town was following prior to such deferral.

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5524 subsequent to any deferred implementation of a revaluation pursuant to this section shall recommence at the point in the schedule prescribed pursuant to section 12-62 of the general statutes that said town was following prior to such deferral.

The rate maker, as defined in section 12- 131 of the general statutes, in said town may prepare new rate bills under the provisions of chapter 204 of the general statutes in order to carry out the provisions of this section.

Any required revaluation subsequent to any deferred implementation of a revaluation pursuant to this section shall recommence at the point in the schedule prescribed pursuant to section 12-62 of the general statutes that said town was LCOfollowing No.prior to such deferral.

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following prior to such deferral.

The Connecticut Municipal Employees Retirement CommissionPublic shallAct beNo. within the Retirement Services Division of the office of the State Comptroller for administrative purposes only.

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5524 Commission shall be within the Retirement Services Division of the office of the State Comptroller for administrative purposes only.

The Connecticut Municipal Employees Retirement Commission shall meet at least monthly and shall report to LCOthe No.Governor in accordance with the provisions of section 4-60 of the general statutes.

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the Governor in accordance with the provisions of section 4-60 of the general statutes.

(3) Four trustees who represent employees and shall be appointed by thePublic GovernorAct fromNo. a list of four nominees submitted to the Governor by a federationoflabororganizationsinthestatethat represent private and public employees and workers in the building trades, (A) one of whom shall be (i) a municipal public safety employee who is a member of the municipal employees' retirement system, or (ii) an elected leader of a labor organization representing such public safety employees, (B) two of whom shall be (i) a municipal employee, other than a public safety employee, who is a member of the municipal employees' retirement system,or(ii)anelectedleaderofalabororganizationrepresentingsuch municipal employees, and (C) one of whom shall be a retired member of the municipal employees' retirement system;

(4)24-151 Four69 trustees who represent government employers, who shall not be required to represent or be in the active service of a258 participatingHouse municipality,Bill as defined in section 7-425 of the general statutes, (A) one of whom shall represent a municipal employer and shall be appointed by the Governor, with the advice and consent of an organization in the state that represents small towns, (B) two of whom shall represent municipal employers and shall be appointed by the Governor, with the advice and consent of an organization in the state that represents municipalities, and (C) one of whom shall represent municipal housing LCO No.

60805524 67the Governor from a list of 254four Billnominees No.submitted to the Governor by a federationoflabororganizationsinthestatethat represent private and public employees and workers in the building trades, (A) one of whom shall be (i) a municipal public safety employee who is a member of the municipal employees' retirement system, or (ii) an elected leader of a labor organization representing such public safety employees, (B) two of whom shall be (i) a municipal employee, other than a public safety employee, who is a member of the municipal employees' retirement system,or(ii)anelectedleaderofalabororganizationrepresentingsuch municipal employees, and (C) one of whom shall be a retired member of the municipal employees' retirement system;

(4) Four trustees who represent government employers, who shall not be required to represent or be in the active service of a participating municipality, as defined in section 7-425 of the general statutes, (A) one of whom shall represent a municipal employer and shall be appointed by the Governor, with the advice and consent of an organization in the state that represents small towns, (B) two of whom shall represent municipal employers and shall be appointed by the Governor, with the advice and consent of an organization in the state that represents municipalities, and (C) one of whom shall represent municipal housing authorities in the state and shall be appointed by the Governor, with the advice and consent of an organization in the state that represents housing and redevelopment officials in the state;

and (6) One neutral trustee who shall serve as the chairperson of the Connecticut Municipal Employees Retirement Commission and be appointed by the Governor, with the advice and consent of the trustees appointedPublic underAct subdivisionsNo. (3) and (4) of this subsection.

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5524 appointed under subdivisions (3) and (4) of this subsection.

LCO No.

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(2) Each trustee shall, not later than ten days after appointment, take anPublic oathAct ofNo. office that so far as it devolves upon the trustee, the trustee will diligently and honestly administer the affairs of the Policemen and Firemen Survivors' Benefit Fund and the municipal employees' retirement system and will not knowingly violate or willingly permit to be violated any provision of law applicable to said fund or such retirement system.

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5524 an oath of office that so far as it devolves upon the trustee, the trustee will diligently and honestly administer the affairs of the Policemen and Firemen Survivors' Benefit Fund and the municipal employees' retirement system and will not knowingly violate or willingly permit to be violated any provision of law applicable to said fund or such retirement system.

(g) The trustees of the Connecticut Municipal Employees Retirement Commission shall serve without compensation, but shall, within the limits of available funds, be reimbursed for expenses necessarily LCOincurred No.in the performance of their duties.

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incurred in the performance of their duties.

The State Treasurer shall discharge the State Treasurer's duties solely in the interest of the members and the beneficiaries and contingentPublic annuitantsAct ofNo. said fund and such retirement system, for the exclusive purposes of providing benefits to such members, beneficiaries and annuitants, by diversifying the investments of said fund and such retirement system so as to minimize the risk of large losses, unless, under the circumstances, it is clearly prudent not to do so.

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5524 contingent annuitants of said fund and such retirement system, for the exclusive purposes of providing benefits to such members, beneficiaries and annuitants, by diversifying the investments of said fund and such retirement system so as to minimize the risk of large losses, unless, under the circumstances, it is clearly prudent not to do so.

(j) The Connecticut Municipal Employees Retirement Commission may, by resolution or regulation, allocate fiduciary responsibilities and LCOvarious No.administrative duties to committees or subcommittees of said commission and may delegate such responsibilities and duties to the Retirement Services Division of the office of the State Comptroller or to other individuals the Connecticut Municipal Employees Retirement Commission deems appropriate or necessary, provided such delegation is consistent with the provisions of this section.

6080(k) 70The ofConnecticut 254Municipal BillEmployees Retirement Commission may hold hearings when said commission deems them necessary in the Public Act No.

various24-151 administrative73 duties to committees or subcommittees of said258 commissionHouse andBill mayNo. delegate such responsibilities and duties to the Retirement Services Division of the office of the State Comptroller or to other individuals the Connecticut Municipal Employees Retirement Commission deems appropriate or necessary, provided such delegation is consistent with the provisions of this section.

(k)5524 The Connecticut Municipal Employees Retirement Commission may hold hearings when said commission deems them necessary in the performance of its duties.

LCO(3) Not later than December 31, 2025, and annually thereafter, the State Treasurer shall publish and forward to the Connecticut Municipal Employees Retirement Commission a consolidated report showing the fiscal transactions of the Policemen and Firemen Survivors' Benefit Fund andthemunicipalemployees'retirement systemfor thepreceding fiscalyear, including gainor lossby categoryofsecurity,areconciliation of assets showing the progression of the funds of said fund and such Public Act No.

608024-151 7174 of 254258 House Bill No.

(3)5524 Not later than December 31, 2025, and annually thereafter, the State Treasurer shall publish and forward to the Connecticut Municipal Employees Retirement Commission a consolidated report showing the fiscal transactions of the Policemen and Firemen Survivors' Benefit Fund andthemunicipalemployees'retirement systemfor thepreceding fiscalyear, including gainor lossby categoryofsecurity,areconciliation of assets showing the progression of the funds of said fund and such retirement system from one year to the next, the amount of the accumulated cash and securities of said fund and such retirement systemandthelast balance sheet showing thefinancialconditionofsaid fund and such retirement system by means of an actuarial valuation of their assets and liabilities.

Subsection (a) of section 7-438 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from LCOpassage): No.

6080(a) 72Any member retired under this part who again accepts employment from the state or from any municipality of 254the Billstate other than a participating municipality, shall continue to receive his or her retirement allowance while so employed, and shall be eligible to Public Act No.

passage):24-151 75 of 258 House Bill No.

(a)5524 Any member retired under this part who again accepts employment from the state or from any municipality of the state other than a participating municipality, shall continue to receive his or her retirement allowance while so employed, and shall be eligible to participate, and shall be entitled to credit, in the state retirement system or such retirement system of such municipality, as applicable, for the period of such [state] employment.

LCO No.

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The State Comptroller may (1) enter into contractual agreements on behalf of the state with membersPublic ofAct suchNo. plan to defer any portion of such member's compensation from the adopting municipality, (2) make deposits or paymentsto such plan, subject to thetermsofsuchplan,and(3) contract with a private corporation or private institution for the provision of consolidated billing services and other administrative services for such plan.

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5524 members of such plan to defer any portion of such member's compensation from the adopting municipality, (2) make deposits or paymentsto suchplan, subject to thetermsofsuchplan,and(3) contract with a private corporation or private institution for the provision of consolidated billing services and other administrative services for such plan.

and (6) one neutral trustee who shall be chairman of the commission and who shall (A) be enrolled in the National Academy of Arbitrators, (B) serve a two-year term, and (C) benominatedbytheemployeeandmanagementtrusteesandappointed LCOby No.the Governor.

6080If 74a vacancy occurs in the office of 254a Billtrustee, the Public Act No.

by24-151 the77 Governor.of 258 House Bill No.

If5524 a vacancy occurs in the office of a trustee, the vacancy shall be filled for the unexpired term in the same manner as the office was previously filled.

(c) The Retirement Commission shall administer this retirement system [, the municipal employees' retirement system established by part II of chapter 113] and all other state retirement and pension plans exceptPublic theAct Teachers'No. Retirement Fund.

The24-151 Retirement78 Commissionof LCO258 House Bill No.

60805524 75except ofthe 254Teachers' BillRetirement No.Fund.

The Retirement Commission shallhave generalsupervisionoftheoperationoftheretirement system, shall conduct the business and activities of the system, in accordance withthischapterandapplicablelawandeachtrusteeshallbeafiduciary with respect to the retirement system and its members.

"member" means any active uniformed policeman or active uniformed fireman receiving pay from a participating municipality who has been included by such municipality under the provisions of this part, and "compensation" means one- twelfthoftheannualratePublic ofpayofaAct full-timepaidpolicemanor fireman of a participating municipality who is in active service and one-twelfth of the annual rate of pay immediately prior to the retirement of a full- LCO No.

608024-151 7679 of 254258 House Bill No.

5524 twelfthoftheannualrate ofpayofafull-timepaidpolicemanor fireman of a participating municipality who is in active service and one-twelfth of the annual rate of pay immediately prior to the retirement of a full- time paid policeman or fireman of a participating municipality who is retired.

(b)Public TheAct commissionerNo. may disclose:

(1)24-151 [returns]80 Returns or return information to (A) an authorized representative of another258 stateHouse agencyBill or office, upon written request by the head of such agency or office, when required in the course of duty LCO No.

60805524 77(b) ofThe 254commissioner Billmay No.disclose:

(1) [returns] Returns or return information to (A) an authorized representative of another state agency or office, upon written request by the head of such agency or office, when required in the course of duty or when there is reasonable cause to believe that any state law is being violated, or (B) an authorizedrepresentative of an agency or office of the UnitedStates, uponwrittenrequest by theheadofsuchagency or office, when required in the course of duty or when there is reasonable cause to believe that any federal law is being violated, provided no such agency or office shall disclose such returns or return information, other than in a judicial or administrative proceeding to which such agency or office is a party pertaining to the enforcement of state or federal law, as the case may be, in a form which can be associated with, or otherwise identify, directly or indirectly, a particular taxpayer except that the names and addresses of jurors or potential jurors and the fact that the names were derived from the list of taxpayers pursuant to chapter 884 may be disclosed by the Judicial Branch;

(4)Public [returns]Act ReturnsNo. or return information in any action, case or proceeding in any court of competent jurisdiction, when the commissioner or any other state department or agency is a party, and when such information is directly involved in such action, case or proceeding;

LCO24-151 81 of 258 House Bill No.

60805524 78(4) [returns] Returns or return information in any action, case or proceeding in any court of 254competent Billjurisdiction, No.when the commissioner or any other state department or agency is a party, and when such information is directly involved in such action, case or proceeding;

(9) [estate] Estate tax returns and estate tax return information to the Probate Court Administrator or to the court of probate for the district within which a decedent resided at the date of the decedent's death, or within which the commissioner contends that a decedent resided at the datePublic ofAct theNo. decedent's death or, if a decedent died a nonresident of this state, in the court of probate for the district within which real estate or tangible personal property of the decedent is situated, or within which thecommissioner contendsthat realestateortangible personalproperty of the decedent is situated;

(10)[returns]Returnsor24-151 returninformationtothe(A)Secretary82 ofthe Office of Policy258 andHouse ManagementBill for purposes of subsection (b) of LCO No.

60805524 79date of 254the Billdecedent's No.death or, if a decedent died a nonresident of this state, in the court of probate for the district within which real estate or tangible personal property of the decedent is situated, or within which thecommissioner contendsthat realestateortangible personalproperty of the decedent is situated;

(10)[returns]Returnsor returninformationtothe(A)Secretary ofthe Office of Policy and Management for purposes of subsection (b) of section 12-7a, and (B) Office of Fiscal Analysis for purposes of, and subject to the provisions of, subdivision (2) of subsection (f) of section 12-7b;

(14)Public [names]Act NamesNo. and addresses of operators, as defined in section 12-407, to tourism districts, as defined in section 10-397;

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5524 (14) [names] Names and addresses of operators, as defined in section 12-407, to tourism districts, as defined in section 10-397;

(16) [to] To a tobacco product manufacturer that places funds into escrow pursuant to the provisions of subsection (a) of section 4-28i, return information of a distributor licensed under the provisions of LCOchapter No.214 or chapter 214a, provided the information disclosed is limited to information relating to such manufacturer's sales to consumers within this state, whether directly or through a distributor, dealer or similar intermediary or intermediaries, of cigarettes, as defined in section 4-28h, and further provided there is reasonable cause to believe that such manufacturer is not in compliance with section 4- 28i;

6080 80 of 254 Bill No.

chapter 214 or chapter 214a, provided the information disclosed is limited to information relating to such manufacturer's sales to consumers within this state, whether directly or through a distributor, dealer or similar intermediary or intermediaries, of cigarettes, as defined in section 4-28h, and further provided there is reasonable cause to believe that such manufacturer is not in compliance with section 4- 28i;

(c)Public AnyAct federalNo. returns or return information made available to the commissioner in accordance with a written agreement between the commissioner and the Internal Revenue Service concerning exchange of information for tax administration purposes, shall not be open to inspection by or disclosed to any individual or disclosed in any manner other than as permitted under the provisions of Section 6103 of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended.

LCO24-151 84 of 258 House Bill No.

60805524 81(c) Any federal returns or return information made available to the commissioner in accordance with a written agreement between the commissioner and the Internal Revenue Service concerning exchange of 254information Billfor No.tax administration purposes, shall not be open to inspection by or disclosed to any individual or disclosed in any manner other than as permitted under the provisions of Section 6103 of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended.

(1)Public EstablishedAct andNo. maintained, to the satisfaction of the commissioner, a permanent system of standardized records with respect to any request, the reason for such request, and the date of such request made by or of it and any disclosure or inspection of returns or return information made by or to it;

24-151 85 of 258 House Bill No.

5524 (1) Established and maintained, to the satisfaction of the commissioner, a permanent system of standardized records with respect to any request, the reason for such request, and the date of such request made by or of it and any disclosure or inspection of returns or return information made by or to it;

(3) [restricted] Restricted, to the satisfaction of the commissioner, LCOaccess No.to the returns or return information only to persons whose duties or responsibilities require access and to whom disclosure may be made under this section or by whom inspection may be made under this section;

6080 82 of 254 Bill No.

access to the returns or return information only to persons whose duties or responsibilities require access and to whom disclosure may be made under this section or by whom inspection may be made under this section;

(f) Returns and return information shall, without written request, be openPublic toAct inspectionNo. by or disclosure to:

24-151 86 of 258 House Bill No.

5524 open to inspection by or disclosure to:

LCO No.

6080 83 of 254 Bill No.

(2) "Return information" means a taxpayer's identity, the nature, source, or amount of the taxpayer's income, payments, receipts, deductions, exemptions, credits, assets, liabilities, net worth, tax liability,taxliability, tax collected or withheld, tax underreportings, tax overreportings, or tax payments, whether the taxpayer's return was, is being, or will be examined or subjected to other investigation or processing, or any other data received by, recorded by, prepared by, furnished to, or collected by the commissioner with respect to a return or with respect to the determination of the existence, or possible existence, of liability of any person for any tax, penalty, interest, fine, forfeiture,Public orAct otherNo. imposition,or offense.

24-151 87 of 258 House Bill No.

5524 forfeiture, or other imposition,or offense.

(4) "Inspection" means any examination of a return or return LCOinformation. No.

6080(5) 84"Tax administration" means the administration, management, conduct, direction and supervision of 254the Billexecution No.and application of the tax laws of this state, and the development and formulation of tax policyrelatingtoexistingorproposedtaxlawsofthisstate,andincludes assessment, collection, enforcement, litigation, publication and statistical gathering functions under such laws.

information.

(5) "Tax administration" means the administration, management, conduct, direction and supervision of the execution and application of the tax laws of this state, and the development and formulation of tax policyrelatingtoexistingorproposedtaxlawsofthisstate,andincludes assessment, collection,enforcement, litigation,publication and statistical gathering functions under such laws.

(h)Public AnyAct personNo. who is the owner of a residential dwelling on leased land, including any such person who is a sublessee under terms of the lease agreement applicable to such land, shall be entitled to claim tax relief under the provisions of this section, subject to all requirements therein except as provided in this subsection, with respect to property taxes paid by such person on the assessed value of such dwelling, provided (1) the dwelling is such person's principal place of residence, (2) such lease or sublease requires that such person as the lessee or sublessee, whichever is applicable, pay all property taxes related to the dwelling, and (3) such lease or sublease is recorded in the land records of the town.

24-151 88 of 258 House Bill No.

5524 (h) Any person who is the owner of a residential dwelling on leased land, including any such person who is a sublessee under terms of the lease agreement applicable to such land, shall be entitled to claim tax relief under the provisions of this section, subject to all requirements therein except as provided in this subsection, with respect to property taxes paid by such person on the assessed value of such dwelling, provided (1) the dwelling is such person's principal place of residence, (2) such lease or sublease requires that such person as the lessee or sublessee, whichever is applicable, pay all property taxes related to the dwelling, and (3) such lease or sublease is recorded in the land records of the town.

Subdivision (1) of subsection (d) of section 12-217qq of the general statutes is repealed and the following is substituted in lieu LCOthereof No.(Effective October 1, 2024):

6080 85 of 254 Bill No.

thereof (Effective October 1, 2024):

Subdivision (5) of subsection (a) of section 12-217zz of the 2024 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2024):

(5) Notwithstanding the provisions of subdivision (2) of this subsection, for income years commencing on or after January 1, 2024, theaggregate amountallowableoftax creditsandany remaining credits availablePublic underAct sectionNo. 12-217j or 12-217n or subparagraph (B) of subdivision (4) of subsection (b) of section 12-217x, after tax credits are utilized in accordance with [said] subdivision (2) of this subsection shall not exceed seventy percent oftheamount oftax due fromsuchtaxpayer under this chapter with respect to any such income year of the taxpayer prior to the application of such credit or credits.

24-151 89 of 258 House Bill No.

5524 available under section 12-217j or 12-217n or subparagraph (B) of subdivision (4) of subsection (b) of section 12-217x, after tax credits are utilized in accordance with [said] subdivision (2) of this subsection shall not exceed seventy percent oftheamount oftax due fromsuchtaxpayer under this chapter with respect to any such income year of the taxpayer prior to the application of such credit or credits.

The amount of any tax,penalty,tax, penalty, interest or fee,due and unpaid under theprovisionsofsections12-263q to 12-263v,inclusive, may be collected under the provisions of section 12-35.

The amount of any such tax, penalty, interest or fee shall be a lien on the real estate of the taxpayer LCOfrom No.the last day of the month next preceding the due date of such tax until such tax is paid.

6080 86 of 254 Bill No.

from the last day of the month next preceding the due date of such tax until such tax is paid.

Sec.Public Act No.

24-151 90 of 258 House Bill No.

5524 Sec.

(e) The certificate provided for in subsection (c) of this section may be issued after the payment of all amounts due under this chapter, according to the records of the department as of the date of the LCOcertificate, No.or after the payment of the amounts is secured to the satisfaction of the commissioner.

6080 87 of 254 Bill No.

certificate, or after the payment of the amounts is secured to the satisfaction of the commissioner.

Sec.Public Act No.

24-151 91 of 258 House Bill No.

5524 Sec.

Subsection (a) of section 12-309 of the general statutes is repealedrepealedandthefollowing andthefollowing issubstituted inlieuthereof(EffectiveOctober 1, 2024):

The commissioner and [his] the commissioner's authorized agents may examine the books, papers and records of any distributor or dealer in this state for the purpose of determining whether the tax imposed by this chapter has been fully paid, and may investigate andexamine thestock ofcigarettesinor upon any premises where such cigarettes are possessed, stored or sold for the purpose of determining whether the provisions of this chapter are being LCOobeyed. No.

6080 88 of 254 Bill No.

obeyed.

In any case where a licensed distributor or licensed dealer cannot produce evidence of sufficient stamp purchases to cover the receipt of unstamped cigarettes, it shall be presumed that such cigarettes were sold without having the proper stampsPublic affixed.Act No.

24-151 92 of 258 House Bill No.

5524 stamps affixed.

The warrant therein provided for shall be signed by the commissioner or [his]thecommissioner's authorizedagent.The amount of any such tax, penalty and interest shall be a lien, from the last day of LCOthe No.month next preceding the due date of such tax until discharged by payment, against all real estate of the taxpayer within the state, and a certificate of such lien signed by the commissioner may be filed for record in the office of the clerk of any town in which such real estate is situated, provided no such lien shall be effective as against any bona fide purchaser or qualified encumbrancer of any interest in any such property.

6080 89 of 254 Bill No.

the month next preceding the due date of such tax until discharged by payment, against all real estate of the taxpayer within the state, and a certificate of such lien signed by the commissioner may be filed for record in the office of the clerk of any town in which such real estate is situated, provided no such lien shall be effective as against any bona fide purchaser or qualified encumbrancer of any interest in any such property.

Any action for the foreclosure of such lien shall be brought by the Attorney General in the name of the state in the superior court for the judicial district in which the property subject to such lien is situated, or, if such property is locatedPublic intwoAct orNo. morejudicial districts,inthe superior court for anyone such judicial district, and the court may limit the time for redemption or order the sale of such property or make such other or further decree as it judges equitable.

24-151 93 of 258 House Bill No.

5524 located intwo or morejudicial districts,inthe superior court for anyone such judicial district, and the court may limit the time for redemption or order the sale of such property or make such other or further decree as it judges equitable.

LCO No.

6080 90 of 254 Bill No.

(5)Public ForAct purposesNo. of subdivision (1) of this subsection, the sale of services described in subdivision (37) of subsection (a) of section 12-407 shall be considered a sale for resale if such services are subsequently resold as an integral, inseparable component part of digital goods sold by the purchaser of the services to an ultimate consumer of the digital goods.

24-151 94 of 258 House Bill No.

5524 (5) For purposes of subdivision (1) of this subsection, the sale of services described in subdivision (37) of subsection (a) of section 12-407 shall be considered a sale for resale if such services are subsequently resold as an integral, inseparable component part of digital goods sold by the purchaser of the services to an ultimate consumer of the digital goods.

(A) From whom the services described in subdivision (37) of subsection (a) of section 12- 407 were purchases and to whom the digital goods were sold, licensed, orleased,(B)thepurchasepricesoftheservicesdescribedinsubdivision (37) of subsection (a) of section 12-407, and (C) the nature of the transaction with the ultimate consumer.

If a [petition for LCOreassessment] No.written protest is not filed within the sixty-day period, the assessment or reassessment becomes final at the expiration of the period.

6080 91 of 254 Bill No.

reassessment] written protest is not filed within the sixty-day period, the assessment or reassessment becomes final at the expiration of the period.

(f) (1) Each person that is subject to the tax imposed under chapter 229 and is a member of an affected business entity shall be entitled to a credit against the tax imposed under said chapter, other than the [tax] liability imposed [under] by section 12-707.

Such credit shall be in an amountPublic equalAct toNo. such person's direct and indirect share of the tax due and paid under this section by any affected business entity of which such person is a member multiplied by eighty-seven and one-half per cent.

24-151 95 of 258 House Bill No.

5524 amount equal to such person's direct and indirect share of the tax due and paid under this section by any affected business entity of which such person is a member multiplied by eighty-seven and one-half per cent.

Subdivisions (7) and (8) of section 7-425 of the 2024 LCOsupplement No.to the general statutes are repealed and the following is substituted in lieu thereof (Effective October 1, 2024):

6080 92 of 254 Bill No.

supplement to the general statutes are repealed and the following is substituted in lieu thereof (Effective October 1, 2024):

(8) "Continuous service" [and] or "service" means active service as a member, or active service prior to becoming a member if such service (A) was in a department for which participation was subsequently accepted and not subsequently withdrawn, (B) was continuous to the date of becoming a member except service for which credit is granted pursuantPublic toAct sectionNo. 7-436a, and (C) would have been as a member if the department had then been participating, all subject to the provisions of section 7-434;

24-151 96 of 258 House Bill No.

5524 pursuant to section 7-436a, and (C) would have been as a member if the department had then been participating, all subject to the provisions of section 7-434;

For the purposes of this section, "breakpoint" has the same meaning as "year's LCObreakpoint" No.as provided in section 5-192f.

6080 93 of 254 Bill No.

breakpoint" as provided in section 5-192f.

If the national consumerPublic priceAct indexNo. for urban wage earners and clerical workers increases by two per cent or less for the twelve-month period immediately preceding any such adjustment, such adjustment shall equal the actual percentage change in such index.

24-151 97 of 258 House Bill No.

5524 consumer price index for urban wage earners and clerical workers increases by two per cent or less for the twelve-month period immediately preceding any such adjustment, such adjustment shall equal the actual percentage change in such index.

(2) If a tax return or a copy of a tax return required under subparagraph (D) of subdivision (3) of subsection (b) of section 12-392 is not filed with a Probate Court by the due date for such return or copy under subdivision (1) of subsection (b) of section 12-392 or by the date an extension under subdivision [(4)] (6) of subsection (b) of section 12- 392 expires, the fees that would have been due under this section if such LCOreturn No.or copy had been filed by such due date or expiration date shall bear interest at the rate of one-half of one per cent per month or portion thereof from the date that is thirty days after such due date or expiration date, whichever is later, until paid.

6080 94 of 254 Bill No.

return or copy had been filed by such due date or expiration date shall bear interest at the rate of one-half of one per cent per month or portion thereof from the date that is thirty days after such due date or expiration date, whichever is later, until paid.

No interest shall accrue under this subdivision on any portion of the fees that are based on damages recovered for injuries resultingPublic inAct death;No.

24-151 98 of 258 House Bill No.

5524 resulting in death;

The Commissioner ofSocialServices,pursuant tosection17b-10,tosection17b-10,may mayimplement LCOpolicies No.and procedures necessary to administer the provisions of sections [3-114r,] 17b-321, 17b-340a and 17b-340b, while in theprocessofadoptingsuchpoliciesandproceduresinregulationform, provided the commissioner prints notice of intent to adopt regulations in the Connecticut Law Journal not later than twenty days after the date of implementation.

6080Such 95policies and procedures shall remain valid for three years following the date of 254publication Billin the Connecticut Law Public Act No.

implement24-151 policies99 and procedures necessary to administer the provisions of sections258 [3-114r,]House 17b-321,Bill 17b-340aNo. and 17b-340b, while in theprocessofadoptingsuchpoliciesandproceduresinregulationform, provided the commissioner prints notice of intent to adopt regulations in the Connecticut Law Journal not later than twenty days after the date of implementation.

Such5524 policies and procedures shall remain valid for three years following the date of publication in the Connecticut Law Journal unless otherwise provided for by the General Assembly.

Notwithstanding the time frames established in subsection (c) of section 17b-10, the commissioner shall submit such policies and procedures in proposedregulationformtothelegislativeregulationproposedregulationformtothelegislativeregulationreviewcommittee reviewcommittee not later than three years following the date of publication of its intent to adopt regulations as provided for in this subsection.

Said joint standing committee may LCOreview No.the policy, such reasons and such date, may schedule a hearing thereon and may make a recommendation to the legislative regulation review committee.

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review the policy, such reasons and such date, may schedule a hearing thereon and may make a recommendation to the legislative regulation review committee.

(Effective from passage) Sec.Public Act No.

24-151 100 of 258 House Bill No.

5524 Sec.

(3) Commencing with the fiscal year ending June 30, 2027, and annually thereafter, the Secretary of the Office of Policy and Management shall notify the chief elected official of each distressed municipality of the application period for grants under the program to LCObe No.awarded in such fiscal year.

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be awarded in such fiscal year.

The application shall be in such form and manner as prescribed by the secretary and shall include information sufficient to allow the secretaryPublic toAct considerNo. the priority criteria set forth in subdivision (2) of this subsection.

24-151 101 of 258 House Bill No.

5524 secretary to consider the priority criteria set forth in subdivision (2) of this subsection.

The account shall contain any moneys required by law to be deposited in the account and may accept gifts, grants and donations frompublicor privatesources.Moneysinprivatesources.Moneysintheaccount theaccount shallbeexpended by the Secretary of the Office of Policy and Management for the LCOpurposes No.of providing grants to distressed municipalities in accordance with the provisions of this section.

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purposes of providing grants to distressed municipalities in accordance with the provisions of this section.

Subsection (a) of section 12-867 of the general statutes is repealedPublic andthefollowingAct issubstitutedNo. inlieuthereof(EffectiveOctober 1, 2024):

(a)24-151 (1)102 A master wagering licensee, if licensed to operate online sports wagering or retail sports wagering pursuant to section 12-852 or 12-853, shallpaytothestatefordepositintheGeneralFund:Thirteenandthree- quarters per cent of the258 grossHouse gamingBill revenueNo. from online or retail sports wagering authorized under section 12-852 or 12-853, as applicable.