Sec. 3-114t. Recording of total THC tax revenue received at end of fiscal year.
Sec. 3-115b. Generally accepted accounting principles.
Sec. 3-122a. Fallen Hero Fund.
Sec. 3-123bbb. Enrollment procedures and requirements. Comptroller duties.
Sec. 3-123eee. Partnership plan premium account. Nonpayment of premium or premium equivalent.
Sec. 3-114c. Recording of cigarette tax revenue and tobacco products tax revenue received at end of fiscal year. (a) At the end of each fiscal year, the Comptroller is authorized to record as revenue for such fiscal year the amount of tax revenue received by the Commissioner of Revenue Services under the provisions of chapter 214 as payment for the sale of Connecticut cigarette tax stamps or heat-applied decals sold by said commissioner as provided under section 12-298 prior to the end of such fiscal year, provided payment for such stamps or decals is received by said commissioner not later than five business days after the last day of July immediately following the end of such fiscal year.
(b) At the end of the fiscal year ending June 30, 2026, and each fiscal year thereafter, the Comptroller is authorized to record as revenue for such fiscal year the amount of tax that is required to be paid to the Commissioner of Revenue Services under the provisions of chapter 214a and is received by said commissioner not later than five business days after the last day of July immediately following the end of such fiscal year.
(P.A. 76-114, S. 3, 21; P.A. 77-614, S. 139, 610; P.A. 96-221, S. 1, 25; P.A. 05-145, S. 1; P.A. 25-168, S. 365.)
History: P.A. 77-614 replaced tax commissioner with commissioner of revenue services, effective January 1, 1979; P.A. 96-221 authorized accrual of tax payments postmarked by July thirty-first and made provision for accrual if July thirty-first is a Saturday, Sunday or legal holiday, effective June 4, 1996; (Revisor's note: In 1999 the words “or 12-299” in the phrase “as provided under section 12-298 or 12-299” were deleted editorially by the Revisors since Sec. 12-299 was repealed by public act 98-262); P.A. 05-145 changed date of receipt of payment to not later than five business days after the last day of July, effective June 24, 2005; P.A. 25-168 designated existing provision re recording of cigarette tax revenue as Subsec. (a) and added Subsec. (b) re recording of tobacco products tax revenue, effective July 1, 2025.
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Sec. 3-114m. Recording of real estate conveyance tax revenue and controlling interest transfer tax received at end of fiscal year. (a) At the end of each fiscal year commencing with the fiscal year ending on June 30, 2003, the Comptroller is authorized to record as revenue for such fiscal year the amount of tax that is required to be paid to the Commissioner of Revenue Services under section 12-494 and that is received by the Commissioner of Revenue Services not later than five business days after the last day of July immediately following the end of such fiscal year.
(b) At the end of the fiscal year ending June 30, 2026, and each fiscal year thereafter, the Comptroller is authorized to record as revenue for such fiscal year the amount of tax that is required to be paid to the Commissioner of Revenue Services under the provisions of chapter 228b and is received by said commissioner not later than five business days after the last day of July immediately following the end of such fiscal year.
(P.A. 03-2, S. 39; P.A. 05-145, S. 7; P.A. 25-168, S. 366.)
History: P.A. 03-2 effective February 28, 2003; P.A. 05-145 changed date of receipt of payment to not later than five business days after the last day of July, effective June 24, 2005; P.A. 25-168 designated existing provision re recording of real estate conveyance tax as Subsec. (a) and added Subsec. (b) re recording of controlling interest transfer tax revenue, effective July 1, 2025.
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Sec. 3-114t. Recording of total THC tax revenue received at end of fiscal year. At the close of each fiscal year in which the tax imposed under the provisions of section 12-330ll are received by the commissioner, the Comptroller is authorized to record as revenue for such fiscal year the amounts of such tax that are received by the Commissioner of Revenue Services not later than five business days from the July thirty-first immediately following the end of such fiscal year.
(P.A. 25-168, S. 130.)
History: P.A. 25-168 effective July 1, 2025.
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Sec. 3-115b. Generally accepted accounting principles. (a) Commencing with the fiscal year ending June 30, 2014, the Comptroller, in the Comptroller's sole discretion, may initiate a process intended to result in the implementation of the use of generally accepted accounting principles, as prescribed by the Governmental Accounting Standards Board, with respect to the preparation and maintenance of the annual financial statements of the state pursuant to section 3-115.
(b) Commencing with the fiscal year ending June 30, 2014, the Secretary of the Office of Policy and Management shall initiate a process intended to result in the implementation of generally accepted accounting principles, as prescribed by the Governmental Accounting Standards Board, with respect to the preparation of the biennial budget of the state.
(P.A. 93-402, S. 1-3; P.A. 95-178, S. 1, 2; P.A. 97-305, S. 1, 2; June Sp. Sess. P.A. 99-1, S. 5, 51; June 30 Sp. Sess. P.A. 03-1, S. 58; P.A. 05-251, S. 92; June Sp. Sess. P.A. 07-1, S. 95; P.A. 08-111, S. 1; P.A. 11-48, S. 45; P.A. 13-184, S. 92; 13-247, S. 235; Dec. Sp. Sess. P.A. 15-1, S. 10; May Sp. Sess. P.A. 16-3, S. 184; P.A. 17-51, S. 6; P.A. 23-197, S. 3; P.A. 25-168, S. 67.)
History: P.A. 95-178 amended Subsec. (a) to postpone use of generally accepted accounting principles with respect to preparation of annual financial statements and budget from fiscal year commencing July 1, 1995, to fiscal year commencing July 1, 1997, and amended Subsec. (c) to postpone establishment of balance sheet on the basis of generally accepted accounting principles from July 1, 1995, to July 1, 1997, and to postpone commencement date for amortization of deferred charges from fiscal year ending June 30, 1997, to fiscal year ending June 30, 1999, effective July 1, 1995; P.A. 97-305 amended Subsec. (a) to postpone use of generally accepted accounting principles with respect to preparation of annual financial statements and budget from fiscal year commencing July 1, 1997, to fiscal year commencing July 1, 1999, and amended Subsec. (c) to postpone establishment of balance sheet on the basis of generally accepted accounting principles from July 1, 1997, to July 1, 1999, and to postpone commencement date for amortization of deferred charges from fiscal year ending June 30, 1999, to fiscal year ending June 30, 2001, effective July 1, 1997; June Sp. Sess. P.A. 99-1 amended Subsec. (a) to postpone use of generally accepted accounting principles with respect to preparation of annual financial statements and budget from fiscal year commencing July 1, 1999, to fiscal year commencing July 1, 2003, and amended Subsec. (c) to postpone establishment of balance sheet on the basis of generally accepted accounting principles from July 1, 1999, to July 1, 2003, and to postpone commencement date for amortization of deferred charges from fiscal year ending June 30, 2001, to fiscal year ending June 30, 2005, effective July 1, 1999; June 30 Sp. Sess. P.A. 03-1 amended Subsec. (a) by substituting “July 1, 2005” for “July 1, 2003”, amended Subsec. (b) by substituting “February 1, 2005” for “February 1, 1994”, and amended Subsec. (c) by substituting “July 1, 2005” for “July 1, 2003”, “June 30, 2005” for “June 30, 2003”, and “June 30, 2007” for “June 30, 2005”, effective August 16, 2003; P.A. 05-251 postponed date of implementation from July 1, 2005, to July 1, 2007, and adjusted corresponding dates accordingly, effective June 30, 2005; June Sp. Sess. P.A. 07-1 postponed date of implementation from July 1, 2007, to July 1, 2009, and adjusted corresponding dates accordingly, effective July 1, 2007; P.A. 08-111 divided existing Subsec. (a) into new Subsecs. (a) and (b), amended new Subsec. (a) to permit Comptroller to initiate process intended to result in implementation of use of generally accepted accounting principles and make incremental changes in preparation of annual state financial statements consistent with such principles, amended new Subsec. (b) to permit Secretary of the Office of Policy and Management to initiate process intended to result in implementation of use of generally accepted accounting principles, redesignated existing Subsec. (b) as new Subsec. (c) and amended same to permit Comptroller and secretary to prepare annual conversion plans, to be submitted by date prescribed for transmission of budget document, deleted former Subsec. (c) re preparation of combined balance sheet for appropriated funds on the basis of generally accepted accounting principles and made technical changes throughout, effective July 1, 2008; P.A. 11-48 amended Subsec. (a) by changing date Comptroller may initiate process from fiscal year commencing July 1, 2008, to fiscal year ending June 30, 2014, and by deleting reference to incremental changes consistent with generally accepted accounting principles, amended Subsec. (b) to require Secretary of Office of Policy and Management to initiate process intended to result in implementation of generally accepted accounting principles beginning in fiscal year ending June 30, 2014, and by changing “annual” to “biennial” re budget of the state, and amended Subsec. (c) by replacing former provisions re conversion plans with provisions re combined balance sheet, effective July 1, 2011; P.A. 13-184 amended Subsec. (c) to delay beginning date of incremental payments from fiscal year ending June 30, 2014, to fiscal year ending June 30, 2016, and change term of payments from 14 years to 12 years, effective July 1, 2013; P.A. 13-247 amended Subsec. (c) to make a technical change, to replace provision re adjustments set up as a deferred charge with provision re determination of accumulated deficit in General Fund, to extend commencement date of incremental payments from June 30, 2014, to June 30, 2016, and change term of payments from 14 years to 12 years, and to add provision re Comptroller reconciliation of unassigned balance and report of fiscal position of state, effective June 19, 2013; Dec. Sp. Sess. P.A. 15-1 added Subsec. (d) re unreserved negative balance in General Fund, effective December 29, 2015; May Sp. Sess. P.A. 16-3 amended Subsec. (d) by substituting “2018” for “2017” re amortization commencement and “eleven” for “ten” re succeeding fiscal years, effective June 2, 2016; P.A. 17-51 amended Subsecs. (c) and (d) to delete provisions re negative unassigned balance to be amortized in equal increments and to add provisions requiring Secretary of Office of Policy and Management to publish recommended amortization schedule re negative unassigned balance, effective June 13, 2017; P.A. 23-197 amended Subsecs. (c) and (d) to change references from “comprehensive annual financial report” to “annual comprehensive financial report”; P.A. 25-168 deleted former Subsecs. (c) and (d) re provisions re amortization of accumulated deficit in General Fund and of unreserved negative balance in General Fund, effective June 30, 2025.
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Sec. 3-122a. Fallen Hero Fund. (a) For purposes of this section:
(1) “Dependent child” means a child, whether by blood or adoption, of a first responder who (A) is under the age of twenty-two and was dependent on the earnings of such first responder at the time of such first responder's death, provided a child shall not be considered dependent if such child provides more than half of such child's own support, is married or is legally adopted by another person, or (B) is any age and is physically or mentally incapacitated and was dependent on the earnings of such first responder at the time of such first responder's death.
(2) “Emergency medical technician” has the same meaning as provided in section 20-206jj.
(3) “Firefighter” has the same meaning as provided in section 7-313g.
(4) “First responder” means an emergency medical technician, firefighter, paramedic or police officer.
(5) “Killed in the line of duty” means the death of a first responder while engaged in the performance of such first responder's duties, resulting from an incident, an accident or violence that caused such death or caused injuries that were the direct or proximate cause of such first responder's death, including any death that is determined to be occupationally related by a workers' compensation insurance carrier, an employer to whom a certificate of self-insurance has been issued pursuant to section 31-248 or an administrative law judge for workers' compensation purposes under chapter 568. “Killed in the line of duty” does not include the death of a first responder through such first responder's own wanton or wilful act.
(6) “Paramedic” has the same meaning as provided in section 20-206jj.
(7) “Police officer” has the same meaning as provided in section 7-294a.
(8) “Surviving family” means any person who is a surviving spouse, surviving dependent child, surviving child who is not a dependent child or surviving parent of a first responder killed in the line of duty, or a surviving individual listed on such first responder's most recent beneficiary form on file with such first responder's employer.
(b) There is established a fund to be known as the “Fallen Hero Fund”. The fund may contain any moneys required by law to be deposited in the fund and shall be held by the Treasurer separate and apart from all other moneys, funds and accounts. The interest derived from the investment of the fund shall be credited to the fund. Amounts in the fund may be expended by the Comptroller for purposes of payments pursuant to subsection (c) of this section and reimbursement of municipalities pursuant to subdivision (2) of subsection (c) of section 3-123eee. Any balance remaining in the fund at the end of any fiscal year shall be carried forward in the fund for the fiscal year next succeeding.
(c) (1) After receiving notice, in a form and manner as determined by the Comptroller, from an individual who is a member of the surviving family of a first responder who was killed in the line of duty, the Comptroller shall pay, within available appropriations, a lump sum death benefit totaling one hundred thousand dollars from the fund established in subsection (b) of this section to such surviving family, in accordance with regulations adopted pursuant to subsection (e) of this section, provided the surviving family of a first responder killed in the line of duty shall not receive more than one such lump sum death benefit. Payments shall be made to surviving families in the order in which notices are received until the amount in such fund is depleted.
(2) Any payment made pursuant to subdivision (1) of this subsection shall be in addition to any other benefits for which individuals of such first responder's surviving family are eligible and such payments shall not be reduced or offset due to any other benefits, including, but not limited to, workers' compensation or other survivor benefits.
(d) Not later than July 1, 2025, and annually thereafter, the Comptroller shall submit a report, in accordance with the provisions of section 11-4a, to the joint standing committee of the General Assembly having cognizance of matters relating to public safety and security. Such report shall include a list of all expenditures made from the fund established by subsection (b) of this section during the prior year, the current balance of such fund and information regarding additional amounts needed for such fund.
(e) The Comptroller shall adopt regulations in accordance with the provisions of chapter 54 to implement the provisions of this section, including, but not limited to, application procedures and criteria for awarding grants among individuals who are members of the surviving family, with priority given to awards that would benefit a dependent child or children and a spouse who is a member of the surviving family. The Comptroller may implement policies and procedures necessary to implement the provisions of this section while in the process of adopting such regulations, provided notice of intent to adopt such regulations is published on the eRegulations System not later than twenty days after the date of implementation of such policies and procedures. Any policies and procedures implemented under this subsection shall be valid until the time such regulations are adopted.
(P.A. 24-27, S. 1; P.A. 25-61, S. 1.)
History: P.A. 24-27 effective May 14, 2024; P.A. 25-61 amended Subsec. (a) to redefine “dependent child” in Subdiv. (1), “killed in the line of duty” in Subdiv. (5) and “surviving family” in Subdiv. (8), add definitions of “emergency medical technician”, “firefighter”, “first responder” and “paramedic” in new Subdivs. (2) to (4) and Subdiv. (6), respectively, delete definition of “law enforcement unit” in former Subdiv. (3) and redesignate existing Subdivs. (2), (4) and (5) as Subdivs. (5), (7) and (8), respectively, amended Subsec. (b) to replace “Fallen Officer Fund” with “Fallen Hero Fund”, amended Subsec. (c)(1) to replace references to “police officer” with references to “first responder” and amended Subsec. (c)(2) to replace “officer's” with “first responder's”, effective July 1, 2025.
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Sec. 3-123f. Capital reserve accounts for the constituent units of the state system of higher education. The State Comptroller shall establish a separate, nonlapsing capital reserve account for each constituent unit of the state system of higher education. The proceeds of the sale, pursuant to section 4b-21, of any surplus land or interest in land of any constituent unit of the state system of higher education shall upon deposit in the General Fund be credited to the capital reserve account of the appropriate constituent unit for the purpose of capital projects authorized by the constituent unit.
(P.A. 91-230, S. 14, 17; P.A. 25-110, S. 2.)
History: P.A. 25-110 deleted reference to General Fund re capital reserve account, effective July 1, 2025.
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Sec. 3-123l. Funding for fringe benefit cost differential re The University of Connecticut Health Center employees. Section 3-123l is repealed, effective July 1, 2025.
(P.A. 24-81, S. 44; P.A. 25-168, S. 136.)
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Sec. 3-123aaa. Definitions. As used in this section and sections 3-123bbb to 3-123hhh, inclusive:
(1) “First responder” has the same meaning as provided in section 3-122a;
(2) “Health Care Cost Containment Committee” means the committee established in accordance with the ratified agreement between the state and the State Employees Bargaining Agent Coalition pursuant to subsection (f) of section 5-278.
(3) “Killed in the line of duty” has the same meaning as provided in section 3-122a.
(4) “Nonprofit employee” means any employee of a nonprofit employer.
(5) “Nonprofit employer” means (A) a nonprofit corporation, organized under 26 USC 501, as amended from time to time, that (i) has a purchase of service contract, as defined in section 4-70b, or (ii) receives fifty per cent or more of its gross annual revenue from grants or funding from the state, the federal government or a municipality or any combination thereof, or (B) an organization that is tax exempt pursuant to 26 USC 501(c)(5), as amended from time to time.
(6) “Nonstate public employee” means any employee or elected officer of a nonstate public employer.
(7) “Nonstate public employer” means a municipality or other political subdivision of the state, including a board of education, quasi-public agency or public library. A municipality and a board of education may be considered separate employers.
(8) “Partnership plan” means a health care benefit plan offered by the Comptroller to (A) nonstate public employers or nonprofit employers pursuant to section 3-123bbb, (B) graduate assistants at The University of Connecticut and The University of Connecticut Health Center, (C) postdoctoral trainees at The University of Connecticut and The University of Connecticut Health Center, (D) graduate fellows at The University of Connecticut and The University of Connecticut Health Center, and (E) graduate students of The University of Connecticut participating in university-funded internships as part of their graduate program.
(9) “State employee plan” means a self-insured group health care benefits plan established under subsection (m) of section 5-259.
(P.A. 11-58, S. 1; June Sp. Sess. P.A. 15-5, S. 416; P.A. 24-27, S. 3; P.A. 25-61, S. 2.)
History: P.A. 11-58 effective July 1, 2011; June Sp. Sess. P.A. 15-5 amended Subdiv. (6) by redefining “partnership plan”, effective July 1, 2015; P.A. 24-27 added Subdiv. (2) defining “killed in the line of duty” and Subdiv. (8) defining “police officer” and renumbered remaining Subdivs., effective July 1, 2024; P.A. 25-61 added definition of “first responder” in new Subdiv. (1), redesignated existing Subdivs. (1) to (7) as Subdivs. (2) to (8) and deleted definition of “police officer” in former Subdiv. (8), effective July 1, 2025.
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Sec. 3-123bbb. Enrollment procedures and requirements. Comptroller duties. (a)(1) Notwithstanding the provisions of title 38a, the Comptroller shall offer to nonstate public employers and nonprofit employers, and their respective retirees, if applicable, coverage under a partnership plan or plans. Such plan or plans may be offered on a fully-insured or risk-pooled basis at the discretion of the Comptroller. Any health insurer, health care center or other entity that contracts with the Comptroller for the purposes of this section and any fully-insured plan offered by the Comptroller under such contract shall be subject to title 38a. Eligible employers shall submit an application to the Comptroller for coverage under any such plan or plans.
(2) Beginning January 1, 2012, the Comptroller shall offer coverage under such plan or plans to nonstate public employers. Beginning January 1, 2013, the Comptroller shall offer coverage under such plan or plans to nonprofit employers.
(b) (1) The Comptroller shall require nonstate public employers and nonprofit employers that elect to obtain coverage under a partnership plan to participate in such plan for not less than two-year intervals, except participation pursuant to an application described in subdivision (2) of subsection (i) of this section may be for one-year intervals. An employer may apply for renewal prior to the expiration of each interval.
(2) The Comptroller shall develop procedures by which:
(A) Such employers may apply to obtain coverage under a partnership plan, including procedures for nonstate public employers that are currently fully insured and procedures for nonstate public employers that are currently self-insured;
(B) Employers receiving coverage for their employees pursuant to a partnership plan may (i) apply for renewal, or (ii) withdraw from such coverage, including, but not limited to, the terms and conditions under which such employers may withdraw prior to the expiration of the interval and the procedure by which any premium payments such employers may be entitled to or premium equivalent payments made in excess of incurred claims shall be refunded to such employer. Any such procedures shall provide that nonstate public employees covered by collective bargaining shall withdraw from such coverage in accordance with chapters 113 and 166;
(C) Nonstate public employers may continue and renew coverage pursuant to subdivision (1) of subsection (i) of this section and initiate and renew enrollment and coverage pursuant to subdivision (2) of subsection (i) of this section; and
(D) The Comptroller may collect payments and fees for unreported claims and expenses.
(c) (1) The initial open enrollment for nonstate public employers shall be for coverage beginning July 1, 2012. Thereafter, open enrollment for nonstate public employers shall be for coverage periods beginning July first.
(2) The initial open enrollment for nonprofit employers shall be for coverage beginning January 1, 2013. Thereafter, open enrollment for nonprofit employers shall be for coverage periods beginning January first and July first.
(d) Nothing in this section or sections 3-123ccc and 3-123ddd shall require the Comptroller to offer coverage to every employer seeking coverage under sections 3-123ccc and 3-123ddd from every partnership plan offered by the Comptroller.
(e) The Comptroller shall create applications for coverage for the purposes of sections 3-123ccc and 3-123ddd and for renewal of a partnership plan. Such applications shall require an employer to disclose whether the employer will offer any other health care benefits plan to the employees who are offered a partnership plan.
(f) No employee shall be enrolled in a partnership plan if such employee is covered through such employee's employer by health insurance plans or insurance arrangements issued to or in accordance with a trust established pursuant to collective bargaining subject to the federal Labor Management Relations Act.
(g) (1) The Comptroller shall take such actions as are necessary to ensure that granting coverage to an employer under sections 3-123ccc and 3-123ddd will not affect the status of the state employee plan as a governmental plan under the Employee Retirement Income Security Act of 1974, as amended from time to time. Such actions may include, but are not limited to, cancelling coverage, with notice, to such employer and discontinuing the acceptance of applications for coverage from nonprofit employers. The Comptroller shall establish the form and time frame for the notice of cancellation to be provided to such employer.
(2) The Comptroller shall resume providing coverage for, or accepting applications for coverage from, nonprofit employers if the Comptroller determines that granting coverage to such employers will not affect the state employee plan's status as a governmental plan under the Employee Retirement Income Security Act of 1974, as amended from time to time.
(3) The Comptroller shall make a public announcement of the Comptroller's decision to discontinue or resume coverage or the acceptance of applications for coverage under a partnership plan or plans.
(h) The Comptroller, in consultation with the Health Care Cost Containment Committee, shall:
(1) Develop and implement patient-centered medical homes for the state employee plan and partnership plans offered under this section, in a manner that will reduce the costs of such plans; and
(2) Review claims data of the state employee plan and partnership plans offered under this section, to target high-cost health care providers and medical conditions and monitor costly trends.
(i) (1) A nonstate public employer that provides coverage pursuant to a partnership plan to a first responder who is killed in the line of duty shall continue to provide such coverage to the survivors of such first responder who were covered under such plan at the time of such first responder's death. Such coverage shall continue without break for a period of one year after such first responder's death, and may be renewed annually for up to five years. Such nonstate public employer shall facilitate continuation and renewal of such coverage.
(2) A nonstate public employer that did not provide coverage pursuant to a partnership plan to a first responder who is killed in the line of duty shall apply for coverage pursuant to a partnership plan for those survivors of such first responder who were receiving health care benefit coverage through a plan offered to such first responder at the time of such first responder's death, at the request of such survivors. The Comptroller shall accept such application upon the terms and conditions applicable to the partnership plan for enrollment and provision of coverage to such survivors for one year. Such enrollment and coverage may be renewed annually for up to five years. Such nonstate public employer shall facilitate initiation and renewal of such enrollment and coverage.
(P.A. 11-58, S. 2; P.A. 24-27, S. 4; P.A. 25-61, S. 3.)
History: P.A. 11-58 effective July 1, 2011; P.A. 24-27 amended Subsec. (b)(1) to add exception re application described in Subsec. (i)(2), amended Subsec. (b)(2) to add Subpara. (C) and redesignate existing Subpara. (C) as Subpara. (D) and added Subsec. (i) re coverage when police officer is killed in the line of duty, effective July 1, 2024; P.A. 25-61 amended Subsec. (i) to replace references to “police officer” and “officer” with references to “first responder” and references to “officer's” with references to “first responder's”, effective July 1, 2025.
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Sec. 3-123eee. Partnership plan premium account. Nonpayment of premium or premium equivalent. (a) There is established an account to be known as the “partnership plan premium account”, which shall be a separate, nonlapsing account. All premiums paid by employers and their respective employees and retirees for coverage under a partnership plan pursuant to sections 3-123bbb to 3-123ddd, inclusive, shall be deposited into said account. The account shall be administered by the Comptroller for payment of claims and administrative fees to entities providing coverage or services under partnership plans.
(b) The Comptroller may charge each employer participating in a partnership plan an administrative fee calculated on a per member per month basis, in accordance with the actuarial standards developed under subsection (b) of section 3-123ccc and subsection (c) of section 3-123ddd. In addition, the Comptroller may charge a fluctuating reserves fee the Comptroller deems necessary and in accordance with the actuarial standards developed under subsection (b) of section 3-123ccc and subsection (c) of section 3-123ddd to ensure adequate claims reserves.
(c) (1) Each employer shall pay monthly the amount determined by the Comptroller, pursuant to this section, for coverage of its employees or its employees and retirees, as appropriate, under a partnership plan. An employer may require each covered employee to contribute a portion of the cost of such employee's coverage under the plan, subject to any collective bargaining obligation applicable to such employer, provided no contribution may be required of an individual receiving coverage as described in subsection (i) of section 3-123bbb.
(2) An employer making payments pursuant to subdivision (1) of this subsection for coverage under a partnership plan of an individual or individuals described in subsection (i) of section 3-123bbb shall be reimbursed by the Comptroller for the total cost of such payments from the Fallen Hero Fund established pursuant to subsection (b) of section 3-122a.
(d) If any payment due by an employer under this section is not submitted to the Comptroller by the tenth day after the date such payment is due, interest to be paid by such employer shall be added, retroactive to the date such payment was due, at the prevailing rate of interest as determined by the Comptroller.
(1) The Comptroller may terminate participation in the partnership plan by a nonprofit employer on the basis of nonpayment of premium or premium equivalent, provided at least ten days' advance notice is given to such employer, which may continue the coverage and avoid the effect of the termination by remitting payment in full at any time prior to the effective date of termination.
(2) (A) If a nonstate public employer fails to make premium payments or premium equivalent payments as required by this section, the Comptroller may direct the State Treasurer, or any other officer of the state who is the custodian of any moneys made available by grant, allocation or appropriation payable to such nonstate public employer, to withhold the payment of such moneys until the amount of the premium or premium equivalent or interest due has been paid to the Comptroller, or until the State Treasurer or such custodial officer determines that arrangements have been made, to the satisfaction of the State Treasurer, for the payment of such premium or premium equivalent and interest. Such moneys shall not be withheld if such withholding will adversely affect the receipt of any federal grant or aid in connection with such moneys.
(B) If no grant, allocation or appropriation is payable to such nonstate public employer or is not withheld, pursuant to subparagraph (A) of this subdivision, the Comptroller may terminate participation in a partnership plan by a nonstate public employer on the basis of nonpayment of premium or premium equivalent, provided at least ten days' advance notice is given to such employer, which may continue the coverage and avoid the effect of the termination by remitting payment in full at any time prior to the effective date of termination.
(3) The Comptroller may request the Attorney General to bring an action in the superior court for the judicial district of Hartford to recover any premium or premium equivalent, interest costs, paid claim expenses or equitable relief from a terminated employer.
(P.A. 11-58, S. 5; P.A. 24-27, S. 6; P.A. 25-61, S. 4; 25-110, S. 3.)
History: P.A. 11-58 effective July 1, 2011; P.A. 24-27 amended Subsec. (c) by designating existing provisions as Subdiv. (1) and adding provision re coverage under Sec. 3-123bbb(i) and adding Subdiv. (2) re payments from Fallen Officer Fund, effective July 1, 2024; P.A. 25-61 amended Subsec. (c)(2) to replace “Fallen Officer Fund” with “Fallen Hero Fund”, effective July 1, 2025; P.A. 25-110 amended Subsec. (a) to delete reference to General Fund, effective July 1, 2025.
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