Sec. 31-254. Records and reports. State directory of new hires. Disclosure.
Sec. 31-225a. Definitions; employers' experience accounts; noncharging provisions; benefit ratio; rates of contribution; assessments to pay interest due on federal loans and to reimburse advance fund; fund balance tax rate; notice to employers; multiple employers; employers' quarterly reports; inspection of records; electronic payments. (a) As used in this chapter:
(1) “Qualified employer” means each employer subject to this chapter whose experience record has been chargeable with benefits for at least one full experience year, with the exception of employers subject to a flat entry rate of contributions as provided under subsection (d) of this section, employers subject to the maximum contribution rate under subsection (c) of section 31-273, and reimbursing employers;
(2) “Contributing employer” means an employer who is assigned a percentage rate of contribution under the provisions of this section;
(3) “Reimbursing employer” means an employer liable for payments in lieu of contributions as provided under section 31-225;
(4) “Benefit charges” means the amount of benefit payments charged to an employer's experience account under this section;
(5) “Computation date” means June thirtieth of the year preceding the tax year for which the contribution rates are computed;
(6) “Tax year” means the calendar year immediately following the computation date;
(7) “Experience year” means the twelve consecutive months ending on June thirtieth;
(8) “Experience period” means the three consecutive experience years ending on the computation date, except that (A) if the employer's account has been chargeable with benefits for less than three years, the experience period shall consist of the greater of one or two consecutive experience years ending on the computation date, and (B) to the extent allowed by federal law and as necessary to respond to the spread of COVID-19, for any taxable year commencing on or after January 1, 2022, the experience period shall be calculated without regard to benefit charges and taxable wages for the experience years ending June 30, 2020, and June 30, 2021, when applicable; and
(9) “COVID-19” means the respiratory disease designated by the World Health Organization on February 11, 2020, as coronavirus 2019, and any related mutation thereof recognized by the World Health Organization as a communicable respiratory disease.
(b) (1) The administrator shall maintain for each employer, except reimbursing employers, an experience account in accordance with the provisions of this section.
(2) With respect to each benefit year commencing on or after July 1, 1978, regular and additional benefits paid to an individual shall be allocated and charged to the accounts of the employers who paid the individual wages in his or her base period in accordance with the following provisions: The initial determination establishing a claimant's weekly benefit rate and maximum total benefits for his or her benefit year shall include, with respect to such claimant and such benefit year, a determination of the maximum liability for such benefits of each employer who paid wages to the claimant in his or her base period. An employer's maximum total liability for such benefits with respect to a claimant's benefit year shall bear the same ratio to the maximum total benefits payable to the claimant as the total wages paid by the employer to the claimant within his or her base period bears to the total wages paid by all employers to the claimant within his or her base period. This ratio shall also be applied to each benefit payment. The amount thus determined, rounded to the nearest dollar with fractions of a dollar of exactly fifty cents rounded upward, shall be charged to the employer's account.
(c) (1) (A) Any week for which the employer has compensated the claimant in the form of wages in lieu of notice, dismissal payments or any similar payment for loss of wages shall be considered a week of employment for the purpose of determining employer chargeability.
(B) No benefits shall be charged to any employer who paid wages of five hundred dollars or less to the claimant in his or her base period.
(C) No dependency allowance paid to a claimant shall be charged to any employer.
(D) In the event of a natural disaster declared by the President of the United States, no benefits paid on the basis of total or partial unemployment that is the result of physical damage to a place of employment caused by severe weather conditions including, but not limited to, hurricanes, snow storms, ice storms or flooding, or fire except where caused by the employer, shall be charged to any employer.
(E) If the administrator finds that (i) an individual's most recent separation from a base period employer occurred under conditions that would result in disqualification by reason of subdivision (2), (6) or (9) of subsection (a) of section 31-236, or (ii) an individual was discharged for violating an employer's drug testing policy, provided the policy has been adopted and applied consistent with sections 31-51t to 31-51aa, inclusive, section 14-261b and any applicable federal law, no benefits paid thereafter to such individual with respect to any week of unemployment that is based upon wages paid by such employer with respect to employment prior to such separation shall be charged to such employer's account, provided such employer shall have filed a notice with the administrator within the time allowed for appeal in section 31-241.
(F) No base period employer's account shall be charged with respect to benefits paid to a claimant if such employer continues to employ such claimant at the time the employer's account would otherwise have been charged to the same extent that he or she employed him or her during the individual's base period, provided the employer shall notify the administrator within the time allowed for appeal in section 31-241.
(G) If a claimant has failed to accept suitable employment under the provisions of subdivision (1) of subsection (a) of section 31-236 and the disqualification has been imposed, the account of the employer who makes an offer of employment to a claimant who was a former employee shall not be charged with any benefit payments made to such claimant after such initial offer of reemployment until such time as such claimant resumes employment with such employer, provided such employer shall make application therefor in a form acceptable to the administrator. The administrator shall notify such employer whether or not his or her application is granted. Any decision of the administrator denying suspension of charges as herein provided may be appealed within the time allowed for appeal in section 31-241.
(H) Fifty per cent of benefits paid to a claimant under the federal-state extended duration unemployment benefits program established by the federal Employment Security Act shall be charged to the experience accounts of the claimant's base period employers in the same manner as the regular benefits paid for such benefit year.
(I) No base period employer's account shall be charged with respect to benefits paid to a claimant who voluntarily left suitable work with such employer (i) to care for a seriously ill spouse, parent or child, or (ii) due to the discontinuance of the transportation used by the claimant to get to and from work, as provided in subparagraphs (A)(ii) and (A)(iii) of subdivision (2) of subsection (a) of section 31-236.
(J) No base period employer's account shall be charged with respect to benefits paid to a claimant who has been discharged or suspended because the claimant has been disqualified from performing the work for which he or she was hired due to the loss of such claimant's operator license as a result of a drug or alcohol test or testing program conducted in accordance with section 14-44k, 14-227a or 14-227b while the claimant was off duty.
(K) No base period employer's account shall be charged with respect to benefits paid to a claimant whose separation from employment is attributable to the return of an individual who was absent from work due to a bona fide leave taken pursuant to sections 31-49f to 31-49t, inclusive, or 31-51kk to 31-51qq, inclusive.
(2) All benefits paid that are not charged to any employer shall be pooled.
(3) The noncharging provisions of this chapter, except subparagraphs (D), (F) and (K) of subdivision (1) of this subsection, shall not apply to reimbursing employers.
(d) (1) The standard rate of contributions shall be five and four-tenths per cent. Each employer who has not been chargeable with benefits, for a sufficient period of time to have his or her rate computed under this section shall pay contributions at a rate that is the higher of (A) one per cent, or (B) the state's five-year benefit cost rate. For purposes of this subsection, the state's five-year benefit cost rate shall be computed annually on or before June thirtieth and shall be derived by dividing the total dollar amount of benefits paid to claimants under this chapter during the five consecutive calendar years immediately preceding the computation date by the five-year payroll during the same period, except that, to the extent allowed by federal law and as necessary to respond to the spread of COVID-19, for any taxable year commencing on or after January 1, 2022, the state's five-year benefit cost rate shall be calculated without regard to benefit payments and taxable wages for calendar years 2020 and 2021, when applicable.
(2) For the period beginning January 1, 2023, and ending December 31, 2023, the state's five-year benefit cost rate shall be calculated pursuant to the formula under subdivision (1) of this subsection minus two-tenths of one per cent.
(3) If the resulting quotient in this subsection is not an exact multiple of one-tenth of one per cent, the five-year benefit cost rate shall be the next higher such multiple.
(e) (1) (A) As of each June thirtieth, the administrator shall determine the charged tax rate for each qualified employer. Such rate shall be obtained by calculating a benefit ratio for each qualified employer. The employer's benefit ratio shall be the quotient obtained by dividing the total amount chargeable to the employer's experience account during the experience period by the total of his or her taxable wages during such experience period that have been reported by the employer to the administrator on or before the following September thirtieth. The resulting quotient, expressed as a per cent, shall constitute the employer's charged rate, except that each employer's charged rate for calendar years 2024, 2025, 2026 and 2027 shall be divided by 1.471, 1.269, 1.125 and 1.053, respectively.
(i) For calendar years commencing prior to January 1, 2024, if the resulting quotient is not an exact multiple of one-tenth of one per cent, the charged rate shall be the next higher such multiple, except that if the resulting quotient is less than five-tenths of one per cent, the charged rate shall be five-tenths of one per cent and if the resulting quotient is greater than five and four-tenths per cent, the charged rate shall be five and four-tenths per cent.
(ii) For calendar years commencing on or after January 1, 2024, if the resulting quotient is not an exact multiple of one-tenth of one per cent, the charged rate shall be the next higher such multiple, except that if the resulting quotient is less than one-tenth of one per cent, the charged rate shall be one-tenth of one per cent and if the resulting quotient is greater than ten per cent, the charged rate shall be ten per cent.
(B) For the calendar years commencing on and after January 1, 2024, if the benefit ratios calculated pursuant to subparagraph (A) of this subdivision would result in the average benefit ratio of all employers within a sector of the North American Industry Classification System increasing over the prior calendar year's such average by an amount equal to or greater than .01, the benefit ratio of each employer within such sector shall be adjusted downward by an amount equal to one-half of the increase in the average benefit ratio of all employers within such sector. Sectors 21 and 23 of said system shall be considered one sector for the purposes of this subparagraph.
(2) (A) Each contributing employer subject to this chapter shall pay an assessment to the administrator at a rate established by the administrator sufficient to pay interest due on advances from the federal unemployment account under Title XII of the Social Security Act (42 U.S. Code Sections 1321 to 1324). The administrator shall establish the necessary procedures for payment of such assessments. The amounts received by the administrator based on such assessments shall be paid over to the State Treasurer and credited to the General Fund. Any amount remaining from such assessments, after all such federal interest charges have been paid, shall be transferred to the Employment Security Administration Fund or to the Unemployment Compensation Advance Fund established under section 31-264a, (i) to the extent that any federal interest charges have been paid from the Unemployment Compensation Advance Fund, (ii) to the extent that the administrator determines that reimbursement is appropriate, or (iii) otherwise to the extent that reimbursement of the advance fund is the appropriate accounting principle governing the use of the assessments. Sections 31-265 to 31-274, inclusive, shall apply to the collection of such assessments.
(B) On and after January 1, 1994, and conditioned upon the issuance of any revenue bonds pursuant to section 31-264b, each contributing employer shall also pay an assessment to the administrator at a rate established by the administrator sufficient to pay the interest due on advances from the Unemployment Compensation Advance Fund and reimbursements required for advances from the Unemployment Compensation Advance Fund, computed in accordance with subsection (h) of section 31-264a. The administrator shall establish the assessments as a percentage of the charged tax rate for each employer pursuant to subdivision (1) of this subsection. The administrator shall establish the necessary procedures for billing, payment and collection of the assessments. Sections 31-265 to 31-274, inclusive, shall apply to the collection of such assessments by the administrator. The payments received by the administrator based on the assessments, excluding interest and penalties on past due assessments, are hereby pledged and shall be paid over to the State Treasurer for credit to the Unemployment Compensation Advance Fund.
(f) (1) (A) For each calendar year commencing with calendar year 1994 but prior to calendar year 2013, the administrator shall establish a fund balance tax rate sufficient to maintain a balance in the Unemployment Compensation Trust Fund equal to eight-tenths of one per cent of the total wages paid to workers covered under this chapter by contributing employers during the year ending the last preceding June thirtieth. If the fund balance tax rate established by the administrator results in a fund balance in excess of said per cent as of December thirtieth of any year, the administrator shall, in the year next following, establish a fund balance tax rate sufficient to eliminate the fund balance in excess of said per cent.
(B) For each calendar year commencing with calendar year 2013, the administrator shall establish a fund balance tax rate sufficient to maintain a balance in the Unemployment Compensation Trust Fund that results in an average high cost multiple equal to 0.5.
(C) Commencing with calendar year 2014 and ending with calendar year 2018, the administrator shall establish a fund balance tax rate sufficient to maintain a balance in the Unemployment Compensation Trust Fund that results in an average high cost multiple that is increased by 0.1 from the preceding calendar year.
(D) Commencing with calendar year 2019, the administrator shall establish a fund balance tax rate sufficient to maintain a balance in the Unemployment Compensation Trust Fund that results in an average high cost multiple equal to 1.0. If the fund balance tax rate established by the administrator results in a fund balance in excess of the amount prescribed in this subdivision as of December thirtieth of any year, the administrator shall, in the year next following, establish a fund balance rate sufficient to eliminate the fund balance in excess of said amount.
(E) The assessment levied by the administrator at any time (i) during a calendar year commencing on or after January 1, 1994, but prior to January 1, 1999, shall not exceed one and five-tenths per cent, (ii) during a calendar year commencing on or after January 1, 1999, but prior to January 1, 2013, shall not exceed one and four-tenths per cent, and shall not be calculated to result in a fund balance in excess of eight-tenths of one per cent of such total wages, (iii) during a calendar year commencing on or after January 1, 2013, but prior to January 1, 2024, shall not exceed one and four-tenths per cent and shall not be calculated to result in a fund balance in excess of the amounts prescribed in this subdivision, (iv) during the calendar year beginning January 1, 2023, and ending December 31, 2023, shall not exceed one and two-tenths per cent and shall not be calculated to result in a fund balance in excess of the amounts prescribed in this subdivision, and (v) during a calendar year commencing on or after January 1, 2024, shall not exceed one per cent and shall not be calculated to result in a fund balance in excess of the amounts prescribed in this subdivision.
(F) During a calendar year that begins during an economic recession declared by the National Bureau of Economic Research on or before November fifteenth of the prior calendar year, the assessment levied by the administrator shall not exceed one-half of one per cent unless such maximum rate jeopardizes the state's access to interest-free federal advances, including, but not limited to, those offered pursuant to 42 USC 1322 and subject to the funding goals established in 20 CFR 606.32, as amended from time to time.
(2) The average high cost multiple shall be computed as follows: The result of the balance of the Unemployment Compensation Trust Fund on December thirtieth immediately preceding the new rate year divided by the total wages paid to workers covered under this chapter by contributing employers for the twelve months ending on the December thirtieth immediately preceding the new rate year shall be the numerator and the average of the three highest calendar benefit cost rates in (A) the last twenty years, or (B) a period including the last three recessions, whichever is longer, shall be the denominator. Benefit cost rates are computed as benefits paid including the state's share of extended benefits but excluding reimbursable benefits as a per cent of total wages in covered employment. The results rounded to the next lower one decimal place will be the average high cost multiple.
(g) Each qualified employer's contribution rate for each calendar year after 1973 shall be a percentage rate equal to the sum of his or her charged tax rate as of the June thirtieth preceding such calendar year and the fund balance tax rate as of December thirtieth preceding such calendar year.
(h) (1) With respect to each benefit year commencing on or after July 1, 1978, notice of determination of the claimant's benefit entitlement for such benefit year shall include notice of the allocation of benefit charges of the claimant's base period employers and each such employer shall be provided a copy of such notice of determination and shall be an interested party thereto. Such determination shall be final unless the claimant or any of such employers files an appeal from such decision in accordance with the provisions of section 31-241.
(2) The administrator shall, not less frequently than once each calendar quarter, provide a statement of charges to each employer to whose experience record any charges have been made since the last previous such statement. Such statement shall show, with respect to each week for which benefits have been paid and charged, the name and Social Security account number of the claimant who was paid the benefit, the amount of the benefits charged for such week and the total amount charged in the quarter.
(3) The statement of charges provided for in subdivision (2) of this subsection shall constitute notice to the employer that it has been determined that the benefits reported in such statement were properly payable under this chapter to the claimants for the weeks and in the amounts shown in such statements. If the employer contends that benefits have been improperly charged due to fraud or error, a written protest setting forth reasons therefor shall be filed with the administrator not later than forty days of the date the quarterly statement was provided. An eligibility issue shall not be reopened on the basis of such quarterly statement if notification of such eligibility issue had previously been given to the employer under the provisions of section 31-241, and he or she failed to file a timely appeal therefrom or had the issue finally resolved against him or her.
(4) The provisions of subdivisions (2) and (3) of this subsection shall not apply to combined wage claims paid under subsection (b) of section 31-255. For such combined wage claims paid under the unemployment law of other states, the administrator shall, each calendar quarter, provide a statement of charges to each employer whose experience record has been charged since the previous such statement. Such statement shall show the name and Social Security number of the claimant who was paid the benefits and the total amount of the benefits charged in the quarter.
(i) (1) At the written request of any employer that holds at least eighty per cent controlling interest in another employer or employers, the administrator may mingle the experience rating records of such dominant and controlled employers as if they constituted a single employer, subject to such regulations as the administrator may make and publish concerning the establishment, conduct and dissolution of such joint experience rating records.
(2) The executors, administrators, successors or assigns of any former employer shall acquire the experience rating records of the predecessor employer with the following exception: The experience of a predecessor employer, who leased premises and equipment from a third party and who has not transferred any assets to the successor, shall not be transferred if there is no common controlling interest in the predecessor and successor entities.
(3) The administrator is authorized to establish such regulations governing joint accounts as may be necessary to comply with the requirements of the federal Unemployment Tax Act.
(j) (1) Each employer subject to this chapter shall submit quarterly, on forms supplied by the administrator, a listing of wage information, including the name of each employee receiving wages in employment subject to this chapter, such employee's Social Security account number and the amount of wages paid to such employee during such calendar quarter.
(2) Each employer subject to this chapter that reports wages for employees receiving wages in employment subject to this chapter, and each person or organization that, as an agent, reports wages for employees receiving wages in employment subject to this chapter on behalf of one or more employers subject to this chapter shall submit quarterly the information required by subdivision (1) of this subsection electronically, in a format and manner prescribed by the administrator, unless such employer or agent receives a waiver pursuant to subdivision (5) of this subsection.
(3) Any employer that fails to submit the information required by subdivision (1) of this subsection in a timely manner, as determined by the administrator, shall be liable to the administrator for a late filing fee of twenty-five dollars. Any employer that fails to submit the information required by subdivision (1) of this subsection under a proper state unemployment compensation registration number shall be liable to the administrator for a fee of twenty-five dollars. All fees collected by the administrator under this subdivision shall be deposited in the Employment Security Administration Fund.
(4) Each employer subject to this chapter that makes contributions or payments in lieu of contributions for employees receiving wages in employment subject to this chapter, and each person or organization that, as an agent, makes contributions or payments in lieu of contributions for employees receiving wages in employment subject to this chapter on behalf of one or more employers subject to this chapter shall make such contributions or payments in lieu of contributions electronically.
(5) Any employer or any person or organization that, as an agent, is required to submit information pursuant to subdivision (2) of this subsection or make contributions or payments in lieu of contributions pursuant to subdivision (4) of this subsection may request in writing, not later than thirty days prior to the date a submission of information or a contribution or payment in lieu of contribution is due, that the administrator waive such requirement. The administrator shall grant such request if, on the basis of information provided by such employer or person or organization and on a form prescribed by the administrator, the administrator finds that there would be undue hardship for such employer or person or organization. The administrator shall promptly inform such employer or person or organization of the granting or rejection of the requested waiver. The decision of the administrator shall be final and not subject to further review or appeal. Such waiver shall be effective for twelve months from the date such waiver is granted.
(k) The employer may inspect his or her account records in the office of the Employment Security Division at any reasonable time.
(P.A. 73-536, S. 4, 12; P.A. 74-229, S. 2-8, 22; P.A. 75-525, S. 3, 13; P.A. 76-74; 76-79; 76-82; 76-88; 76-98; 76-161; 76-259, S. 1, 3; P.A. 77-426, S. 2, 19; P.A. 78-368, S. 4, 5, 11; P.A. 79-187, S. 1; 79-191; 79-631, S. 91, 111; P.A. 80-483, S. 154, 186; P.A. 81-12, S. 1; 81-472, S. 61, 62, 142, 143, 159; P.A. 82-29, S. 1; P.A. 83-547, S. 1, 12; 83-587, S. 49, 96; P.A. 84-312, S. 1, 3; P.A. 85-25; 85-258, S. 2; P.A. 87-76; 87-341, S. 1, 2; P.A. 89-58; P.A. 90-314, S. 1, 3; P.A. 93-243, S. 3, 15; 93-419, S. 1, 9; P.A. 04-60, S. 3; P.A. 05-288, S. 136; P.A. 07-217, S. 145; P.A. 08-60, S. 1; P.A. 09-6, S. 5; P.A. 12-46, S. 1; P.A. 13-66, S. 3; 13-141, S. 1; 13-288, S. 2; P.A. 15-158, S. 1; P.A. 16-169, S. 1; P.A. 19-25, S. 26; 19-117, S. 235; P.A. 21-5, S. 1, 2; 21-200, S. 2; June Sp. Sess. P.A. 21-2, S. 270; P.A. 22-67, S. 5; 22-110, S. 42; 22-118, S. 211; P.A. 23-4, S. 1; P.A. 24-147, S. 2; P.A. 25-62, S. 1; 25-117, S. 1, 5.)
History: P.A. 74-229 rephrased Subsec. (a)(4)(C) and authorized administrator to determine order of charging where claimant has more than one employer in a quarter and exempting employers who paid wages of $200 or less, added Subsec. (a)(5), set June thirtieth deadline for computation of five-year benefit cost rate in Subsec. (b) and clarified basis for computation and authorized rounding of quotients in Subsec. (b), rephrased Subsec. (d), replaced table and deleted provision re reduction of fund balance tax rate in Subsec. (d), deleted provision re employers review right in Subsec. (f)(3) and distinguished between dominant and controlled and predecessor and successor employers in Subsec. (g); P.A. 75-525 defined “computation date” and “tax year” in Subsec. (a), added provisions re initiating claims filed on or after July 1, 1975, but before June 30, 1978, revised employers liability from 25% of his limit for regular benefits or an amount equaling state's liability to 50% of benefits paid under extended duration unemployment benefits program, deleted former Subsec. (a)(5), added provisions in Subsec. (c) re calculation of employer's benefit ratio, revised table in Subsec. (d), made minor changes in Subsec. (f) for clarity and deleted Subsec. (i) which had defined “balance in the unemployment compensation fund”; P.A. 76-74 clarified Subsec. (g) deleting references to mingling of experience records of predecessor and successor employers and inserting provision re acquisition of predecessor's rating records by successor; P.A. 76-79 substituted “chargeable” for “charged” in Subsec. (c); P.A. 76-82 made language changes for consistency and added provisions re protests by employer in Subsec. (f); P.A. 76-88 changed basis for calculating employer's benefit ratio in Subsec. (c); P.A. 76-98 provided that weeks of compensation in lieu of notice, severance pay etc. shall be considered a week of employment in determining employer chargeability in Subsec. (a); P.A. 76-161 deleted provisions re initiating claims filed on or after July 1, 1978, in Subsec. (a); P.A. 76-259 clarified Subsec. (a)(4) and specified circumstances under which administrator is to determine manner of charging benefits; P.A. 77-426 deleted references to acquisition of former or predecessor employer's rates in Subsec. (g)(2); P.A. 78-368 added provisions in Subsec. (a) re benefit years commencing on or after July 1, 1978, in Subsec. (a) and deleted reference to notice of “order of liability” for benefit charges in Subsec. (f); P.A. 79-187 specified notification to employer under Sec. 31-241 in Subsec. (f); P.A. 79-191 added provision in Subsec. (a) protecting employers from charge of benefits resulting from natural disasters and deleted duplicate Subdiv. (5); P.A. 79-631 made technical correction; P.A. 80-483 substituted reference to natural disasters declared by U.S. President for reference to those declared by governor; P.A. 81-12 rearranged the section to increase its clarity and comprehensiveness, placing the definitions of terms in Subsec. (a) and adding definitions of contributing and reimbursing employers, to insert noncharging provisions of the chapter in Subsec. (c), and to simplify the language concerning determination of charged tax rates in Subsec. (e); P.A. 81-472 made technical changes; P.A. 82-29 added the word “would” preceding “result” in Subsec. (c)(1)(E); P.A. 83-547 added Subsec. (e)(2), providing a mechanism to assess employers for the interest due on loans from the federal unemployment account, effective June 9, 1983, and applicable to tax years commencing on or after January 1, 1983; P.A. 83-587 made a technical amendment to Subsec. (g); P.A. 84-312 amended Subsecs. (d) and (e) to increase the maximum employer's charged tax rate from 5% to 5.4%, amended Subsec. (f) to increase the minimum solvency tax rate from negative 0.4% to 0%, and the Revisors corrected the charged tax rate table in Subsec. (e) to read “5.1%, 5.2%, 5.3%” instead of “.1%, .2%, .3%”, to correct typographical error; P.A. 85-25 amended Subsec. (c) to provide that the noncharging provisions of Subdiv. (1)(F) of said subsection are applicable to reimbursing employers; P.A. 85-258 added Subsec. (c)(1)(I), providing that benefits paid to claimants who quit suitable work for certain compensable reasons shall not be charged against any employer's account; P.A. 87-76 amended Subsec. (e)(1) to establish an annual cutoff date of September thirtieth for employers' taxable wage reports which will be used to calculate the employers' benefit ratio; P.A. 87-341 amended Subsec. (e)(2) to provide that any excess of assessments made for payment of federal interest charges shall be transferred to the employment security administration fund; P.A. 89-58 added Subsec. (j)(2), providing for the submittal of certain information by electronic methods; P.A. 90-314 amended Subsec. (c) to increase the minimum wages an employer is required to pay a claimant in his base period in order to be charged for the claimant's benefits from $300 to $500; P.A. 93-243 amended Subsec. (c) to prohibit charging employers' experience accounts for benefits paid to employees discharged upon detection of drug abuse, amended Subsec. (e) to allow reimbursement of advance fund from excess funds generated by experience tax and to add Subpara. (B) imposing a new assessment on employers to reimburse and pay interest due on advances from advance fund, and amended Subsec. (f) to delete fund balance tax rate table and establish a new formula for calculating the fund balance tax rate, effective June 23, 1993; P.A. 93-419 amended Subsec. (f) to clarify that the administrator is required to establish a fund balance tax rate for each calendar year beginning with calendar year 1994, and made technical changes, effective July 1, 1993; P.A. 04-60 amended Subsec. (j) to make technical changes in Subdivs. (1) and (2), and add Subdiv. (3) imposing $25 filing fee on employers that file untimely quarterly reports and requiring deposit of all such fees into Employment Security Administration Fund, effective July 1, 2004; P.A. 05-288 made technical changes in Subsec. (c)(1), effective July 13, 2005; P.A. 07-217 made technical changes in Subsec. (d), effective July 12, 2007; P.A. 08-60 amended Subsec. (j) by adding Subdiv. (4) requiring employers with 250 or more employees to electronically file unemployment compensation contribution or payment in lieu of contributions; P.A. 09-6 made technical changes in Subsec. (j)(4), effective May 4, 2009; P.A. 12-46 amended Subsec. (f) to designate existing provisions as Subdiv. (1) and amend same by adding provisions re fund balance tax rate and high cost multiple applicable to calendar year 2013 and calendar years thereafter and adding provisions re excess fund balance, and to add Subdiv. (2) re calculation of average high cost multiple; P.A. 13-66 amended Subsec. (h) by adding Subdiv. (4) re combined wage claims; P.A. 13-141 amended Subsec. (j) by replacing “first calendar quarter of 1991” with “first calendar quarter of 2014”, deleting provision re 250 employee threshold for applicability and changing exemption for electronic submission from demonstrating a lack of technological capability to receiving a waiver from administrator pursuant to Subdiv. (5) in Subdiv. (2), by replacing “first calendar quarter of 2009” with “first calendar quarter of 2014” and deleting provision re 250 employee threshold for applicability in Subdiv. (4), and by adding Subdiv. (5) re procedure for petitioning administrator to waive electronic submission requirement, effective January 1, 2014; P.A. 13-288 amended Subsec. (j)(3) by adding provision re fee for employers that fail to submit information under a proper state unemployment compensation registration number; P.A. 15-158 amended Subsec. (c)(1) by adding Subpara. (J) re benefits paid to claimants who are discharged or suspended due to the loss of an operator's license as a result of a drug or alcohol test or testing program, and made technical changes; P.A. 16-169 amended Subsec. (h) by replacing references to mailing with references to providing and making technical changes; P.A. 19-25 amended Subsec. (c)(1) by adding Subpara. (K) re return of individual absent from work due to bona fide leave and amended Subsec. (c)(3) by making technical changes, effective July 1, 2019; P.A. 19-117 changed effective date of P.A. 19-25, S. 26, from July 1, 2019, to January 1, 2022, effective June 26, 2019; P.A. 21-5 amended Subsec. (a) by designating existing definitions as Subdivs. (1) to (8), redefining “experience period” in redesignated Subdiv. (8) and adding Subdiv. (9) defining “COVID-19”, amended Subsec. (d) by adding exception to the extent allowed by federal law and as necessary to respond to spread of COVID-19 re the state's five-year benefit cost rate calculation, and made technical and conforming changes; P.A. 21-200 amended Subsec. (a) by replacing reference to Subsec. (d) with reference to Subsec. (e) in Subdiv. (1) and redefining “experience period” in Subdiv. (8), amended Subsec. (c) by adding Subpara. (L) re exceptions to charges to base period employer's accounts and making technical changes in Subdiv. (1), and making a technical change in Subdiv. (2), amended Subsec. (e)(1) by redesignating existing provision re administrator determination of charged tax rate as Subpara. (A) and amending same to add provision re employer's charged tax rates for calendar years 2024 and 2025 and make technical changes, redesignating existing provision re resulting quotient as Subpara. (A)(i) and amending same to add reference to calendar years commencing prior to January 1, 2024, delete employer's charged tax rate table, and add Subpara. (A)(ii) re resulting quotient for calendar years commencing on or after January 1, 2024, and adding Subpara. (B) re benefit ratios, amended Subsec. (f)(1) by redesignating existing provisions as Subparas. (A) to (E), amending redesignated Subpara. (E) by adding provision re assessment levied by administrator during calendar years commencing on or after January 1, 2024, and making conforming changes, and adding Subpara. (F) re assessment levied by administrator during calendar year that begins during an economic recession, and made technical changes in Subsecs. (i) and (j), effective January 1, 2022; June Sp. Sess. P.A. 21-2 amended Subsec. (j) by redesignating existing provisions of Subdiv. (1) re quarterly reports as Subpara. (A) and adding Subdiv. (1)(B) re employee data to be included in quarterly reports, by deleting reference to first calendar quarter of 2014 and to magnetic tape, diskette or other similar electronic means and adding “electronically” and “and manner” in Subdiv. (2), adding “subparagraph (A) of” in Subdiv. (3), deleting reference to first calendar quarter of 2014 in Subdiv. (4), replacing “submits” with “is required to submit”, adding “or submit information pursuant to subparagraph (B) of subdivision (1) of this subsection”, deleting reference to submission or contribution to be made electronically re waiver and making technical and conforming changes in Subdiv. (5), and adding Subdiv. (6) re name and identifying information of employer or employee not deemed to be public record or subject to disclosure, effective July 1, 2021; P.A. 22-67 amended Subsec. (a) by replacing reference to Subsec. (e) with reference to Subsec. (d) in Subdiv. (1) and revising definition of “experience period” in Subdiv. (8), amended Subsec. (e) to add calendar years 2026 and 2027 and 1.125 and 1.053 to the amount an employer's charged rate should be divided by in Subdiv. (1) and add requirement that if a quotient is not a multiple of 0.1 per cent the charged rate should be the next higher of such multiple, effective May 23, 2022; P.A. 22-110 amended Subsec. (a)(1) by replacing “subsection (e)” with “subsection (d)”; P.A. 22-118 designated existing provisions in Subsec. (d) as Subdiv. (1) and added Subsec. (d)(2) re calculation of state's 5-year benefit cost rate for calendar year 2023 and Subsec. (d)(3) re benefit cost rate not an exact multiple of one-tenth of 1 per cent, added in Subsec. (f)(1)(E) new clause (iv) re fund balance tax rate for calendar year 2023, and redesignated clause (iv) as clause (v), effective July 1, 2022; P.A. 23-4 amended Subsec. (j) by substantially revising employee data reporting by employers in Subdiv. (1)(B), making conforming changes in Subdiv. (5), and deleting former Subdiv. (6) re sharing of information, effective June 7, 2023; P.A. 24-147 amended Subsec. (j)(1)(B) by inserting clause designators and replacing “business mailing address zip code of the employer of such employee” with “zip code of such employee's primary worksite” in clause (iii), effective June 6, 2024; P.A. 25-62 amended Subsec. (j) to delete Subdiv. (1)(B) re certain employee data to be included in quarterly reports and made conforming changes, effective July 1, 2025; P.A. 25-117 deleted Subsec. (c)(1)(L) re exceptions to charges to base period employer's accounts and amended Subsec. (h)(3) by changing timeframe for protest by employer from 60 days to 40 days.
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Sec. 31-254. Records and reports. State directory of new hires. Disclosure. (a)(1) Each employer, whether or not otherwise subject to this chapter, shall keep accurate records of employment as defined in subsection (a) of section 31-222, containing such information as the administrator may by regulation prescribe in order to effectuate the purposes of this chapter. Such records shall be open to, and available for, inspection and copying by the administrator or his authorized representatives at any reasonable time and as often as may be necessary. The administrator may require from any employer, whether or not otherwise subject to this chapter, any sworn or unsworn reports with respect to persons employed by him which are necessary for the effective administration of this chapter. Except as provided in subdivision (2) of this subsection and subsection (g) of this section, information obtained shall not be published or be open to public inspection, other than to public employees in the performance of their public duties, in any manner revealing the employee's or the employer's identity, but any claimant at a hearing before a commissioner shall be supplied with information from such records to the extent necessary for the proper presentation of his claim. Any employee of the administrator, or any other public employee, who violates any provision of this section shall be fined not more than two hundred dollars or imprisoned not more than six months or both and shall be dismissed from the service. Reports or records which have been required by the administrator and which have been used in computing benefit rights of claimants or in the determination of the amounts and rates of contributions shall be preserved by the administrator for a period of at least four years. Those records or reports required by the administrator which have not been used for the purpose of computing benefit rights or in the determination of the amounts or rates of contributions shall be preserved by the administrator for at least two and one-half years. Such records or reports may, after preservation for the minimum period required by this section, be destroyed by the administrator in his discretion, notwithstanding the provisions of section 11-8a. Notwithstanding any of the disclosure provisions of this chapter, the administrator shall provide upon request of the public agency administering the TANF and child support programs, any information in his possession relating to individuals: (A) Who are receiving, have received, or have applied for unemployment insurance; (B) the amount of benefits being received; (C) the current home address of such individuals; and (D) whether any offer of work has been refused and, if so, a description of the job and the terms, conditions, and rate of pay therefor. Notwithstanding any of the disclosure provisions of this chapter, the administrator shall provide, upon request of the Connecticut Student Loan Foundation, its officers or employees, any information in his possession relating to the current residence address or place of employment of any individual who has been determined by the Connecticut Student Loan Foundation to be in default on his student loan. Reimbursement for the cost of furnishing this information shall be made by the agency requesting the data in a manner prescribed by the administrator of this chapter.
(2) Any authorized user of the CTWorks Business System shall have access to any information required to be entered into such system by the federal Trade Adjustment Assistance program, established by the Trade Act of 1974, as amended by 19 USC 2271 et seq., provided the user enters into a written agreement with the administrator establishing safeguards to protect the confidentiality of any information disclosed to such user. Each authorized user shall reimburse the administrator for all costs incurred by the administrator in disclosing information to such user. Information contained in the system shall not be disclosed or redisclosed to any unauthorized user, except that aggregate reports from which individual data cannot be identified may be disclosed. Any person who violates any provision of this subdivision shall be fined not more than two hundred dollars or imprisoned not more than six months, or both, and shall be prohibited from any further access to information in the system.
(b) The Labor Department shall administer a state directory of new hires in accordance with this section. Not later than twenty days after the date of employment, each employer maintaining an office or transacting business in this state shall report the name, address and Social Security number of each new employee employed in this state to the Labor Department by forwarding to said department a copy of the Connecticut income tax withholding or exemption certificate completed by such employee or by any other means consistent with regulations the Labor Commissioner may adopt in accordance with chapter 54, except that employers reporting magnetically or electronically shall report new employees, if any, at least twice per month by transmissions not less than twelve nor more than sixteen days apart. Each such report shall indicate the name, address and state and federal tax registration or identification numbers of the employer. Such information shall be transmitted in a format prescribed by the Labor Commissioner. Such information shall be entered by the Labor Department in the state directory of new hires within five business days of receipt and may be used by the Labor Commissioner in accordance with his powers and duties but shall be confidential and shall not be disclosed except as provided in subsections (d) and (e) of this section and subsection (b) of section 31-254a.
(c) (1) For the purposes of this section, “employer” does not include any department, agency or instrumentality of the United States; or any state agency performing intelligence or counterintelligence functions, if the head of such agency has determined that reporting pursuant to this section with respect to the employee could endanger the safety of the employee or compromise an ongoing investigation or intelligence mission. For the purposes of subsections (b) to (e), inclusive, of this section, the terms “employer” and “employee” shall include persons engaged in the acquisition and rendition, respectively, of independent contractual services, provided the expected value of such services for the calendar year next succeeding the effective date of the contract for such services, is at least five thousand dollars.
(2) An employer that has employees who are employed in this state and one or more other states and that transmits reports magnetically or electronically shall not be required to report to this state if such employer has designated another state in which it has employees to which it will transmit reports, provided such employer has notified the Labor Commissioner, in writing, as to which other state it has designated for the purpose of sending such reports.
(d) On a daily basis, in IV-D support cases, as defined in section 46b-231, the Department of Social Services shall compile a list of all individuals who are the subject of a child support investigation or action being undertaken by the IV-D agency, as defined in section 46b-231, and shall transmit such list to the Labor Department. The Labor Department shall promptly identify any new employee who is such an individual and said department shall transmit to the Department of Social Services the name, address and Social Security number of each new employee and the name, address and state and federal tax registration or identification numbers of the employer. The IV-D agency shall use such information to locate individuals for purposes of establishing paternity and establishing, modifying and enforcing child or medical support orders, and may disclose such information to any agent of such agency that is under contract to carry out such purposes. The Labor Commissioner shall require that confidentiality safeguards be part of the contracting agency's agreement with the Department of Social Services.
(e) (1) The Labor Department shall execute memoranda of understanding with (A) the Department of Social Services, and (B) the Connecticut Health Insurance Exchange, to establish procedures to furnish wage and claim information contained in the records required and maintained by the Labor Commissioner to assist such entities in the determination of eligibility for public assistance under the temporary assistance for needy families, Medicaid, food stamps, supplemental security income and other state supplement and state-administered general assistance programs. Such memoranda of understanding shall contain appropriate confidentiality safeguards regarding such wage and claim information.
(2) Upon execution of the memoranda of understanding pursuant to subdivision (1) of this subsection, and upon the request of the Department of Social Services and the Connecticut Health Insurance Exchange, the Labor Department shall furnish such wage and claim information to (A) the Department of Social Services, and any agents of said department that perform services associated with the Connecticut Health Insurance Exchange, and (B) the Connecticut Health Insurance Exchange, and any agents of said exchange.
(f) The Department of Social Services and the Connecticut Health Insurance Exchange shall reimburse the Labor Department for any costs included in carrying out the provisions of this section, including the cost of providing a toll-free facsimile number for employers required to report pursuant to subsection (b) of this section and section 31-254a. The Commissioner of Social Services and the Labor Commissioner, and the chief executive officer of the Connecticut Health Insurance Exchange and the Labor Commissioner, shall enter into separate purchase of service agreements which establish procedures necessary for the administration of subsections (b) to (f), inclusive, of this section.
(g) (1) Notwithstanding any of the information disclosure provisions of this section, the administrator shall disclose information obtained pursuant to subsection (a) of this section to: (A) A regional workforce development board, established pursuant to section 31-3k, to the extent necessary for the effective administration of the federal Trade Adjustment Assistance Program of the Trade Act of 1974, as amended from time to time, the federal Workforce Innovation and Opportunity Act of 2014, as amended from time to time, and the state employment services program established pursuant to section 17b-688c for recipients of temporary family assistance, provided a regional workforce development board enters into a written agreement with the administrator, pursuant to subdivision (2) of this subsection, concerning protection of the confidentiality of such information prior to the receipt of any such information; (B) a nonpublic entity that is under contract with the administrator or another state agency where necessary for the effective administration of this chapter or with the United States Department of Labor to administer grants which are beneficial to the interests of the administrator, provided such nonpublic entity enters into a written agreement with the administrator, pursuant to subdivision (2) of this subsection, concerning protection of the confidentiality of such information prior to the receipt of any such information; (C) the chancellor of the Connecticut State Colleges and Universities, appointed under section 10a-1a, for use in the performance of such chancellor's official duties to the extent necessary for evaluating programs at institutions of higher education governed by said board pursuant to section 10a-1a, provided such chancellor enters into a written agreement with the administrator, pursuant to subdivision (2) of this subsection, concerning protection of the confidentiality of such information prior to the receipt of any such information; or (D) a third party pursuant to written, informed consent of the individual or employer to whom the information pertains.
(2) Any written agreement shall contain safeguards as are necessary to protect the confidentiality of the information being disclosed, including, but not limited to, a:
(A) Statement from the regional workforce development board, nonpublic entity or chancellor of the Connecticut State Colleges and Universities, as appropriate, of the purposes for the requested information and the specific use intended for the information;
(B) Statement from the regional workforce development board, nonpublic entity or chancellor of the Connecticut State Colleges and Universities, as appropriate, that the disclosed information shall only be used for such purposes as are permitted by this subsection and consistent with the written agreement;
(C) Requirement that the regional workforce development board, nonpublic entity or chancellor of the Connecticut State Colleges and Universities, as appropriate, store the disclosed information in a location that is physically secure from access by unauthorized persons;
(D) Requirement that the regional workforce development board, nonpublic entity or chancellor of the Connecticut State Colleges and Universities, as appropriate, store and process the disclosed information maintained in an electronic format in such a way that ensures that unauthorized persons cannot obtain the information by any means;
(E) Requirement that the regional workforce development board, nonpublic entity or chancellor of the Connecticut State Colleges and Universities, as appropriate, establish safeguards to ensure that only authorized persons, including any authorized agent of the board, nonpublic entity or chancellor of the Connecticut State Colleges and Universities, are permitted access to disclosed information stored in computer systems;
(F) Requirement that the regional workforce development board, nonpublic entity or chancellor of the Connecticut State Colleges and Universities, as appropriate, enter into a written agreement, that has been approved by the administrator, with any authorized agent of the board, nonpublic entity or chancellor of the Connecticut State Colleges and Universities, which agreement shall contain the requisite safeguards contained in the written agreement between the board, nonpublic entity or chancellor of the Connecticut State Colleges and Universities and the administrator;
(G) Requirement that the regional workforce development board, nonpublic entity or chancellor of the Connecticut State Colleges and Universities, as appropriate, instruct all persons having access to the disclosed information about the sanctions specified in this section, and further require each employee of such board, nonpublic entity or chancellor of the Connecticut State Colleges and Universities, and any agent of such board, nonpublic entity or chancellor of the Connecticut State Colleges and Universities, authorized to review such information, to sign an acknowledgment that such employee or such agent has been advised of such sanctions;
(H) Statement that redisclosure of confidential information is prohibited, except with the written approval of the administrator;
(I) Requirement that the regional workforce development board, nonpublic entity or chancellor of the Connecticut State Colleges and Universities, as appropriate, dispose of information disclosed or obtained under this subsection, including any copies of such information made by the board, nonpublic entity or chancellor of the Connecticut State Colleges and Universities, after the purpose for which the information is disclosed has been served, either by returning the information to the administrator, or by verifying to the administrator that the information has been destroyed;
(J) Statement that the regional workforce development board, nonpublic entity or chancellor of the Connecticut State Colleges and Universities, as appropriate, shall permit representatives of the administrator to conduct periodic audits, including on-site inspections, for the purpose of reviewing such board's, nonpublic entity's or adherence of the chancellor of the Connecticut State Colleges and Universities to the confidentiality and security provisions of the written agreement; and
(K) Statement that the regional workforce development board, nonpublic entity or chancellor of the Connecticut State Colleges and Universities, as appropriate, shall reimburse the administrator for all costs incurred by the administrator in making the requested information available and in conducting periodic audits of the board's, nonpublic entity's or procedures of the chancellor of the Connecticut State Colleges and Universities in safeguarding the information.
(3) Any employee or agent of a regional workforce development board, nonpublic entity or chancellor of the Connecticut State Colleges and Universities, as appropriate, who discloses any confidential information in violation of this section and the written agreement, entered into pursuant to subdivision (2) of this subsection, shall be fined not more than two hundred dollars or imprisoned not more than six months, or both, and shall be prohibited from any further access to confidential information.
(1949 Rev., S. 7526; P.A. 77-426, S. 7, 19; P.A. 80-338, S. 8; P.A. 84-396, S. 1, 2; June 18 Sp. Sess. P.A. 97-2, S. 97, 165; June 18 Sp. Sess. P.A. 97-4, S. 2, 11; June 18 Sp. Sess. P.A. 97-11, S. 63, 65; P.A. 03-89, S. 3; P.A. 04-76, S. 35; P.A. 07-125, S. 1; 07-160, S. 4, 5; P.A. 09-9, S. 30; 09-33, S. 1; P.A. 12-192, S. 1; June 12 Sp. Sess. P.A. 12-2, S. 119; P.A. 13-140, S. 18; P.A. 14-42, S. 7; P.A. 16-15, S. 38; 16-169, S. 15, 24; P.A. 24-22, S. 38; P.A. 25-21, S. 12.)
History: P.A. 77-426 specified information which may be disclosed to public agency administering AFDC and child support programs; P.A. 80-338 made technical changes and substituted reference to Sec. 11-8a for reference to Sec. 4-34; P.A. 84-396 added provision re disclosure, upon the request of the Connecticut Student Loan Foundation, of the current address or place of business of any individual determined to be in default on his student loan; June 18 Sp. Sess. P.A. 97-2 replaced reference to “AFDC” with “TANF”, effective July 1, 1997; June 18 Sp. Sess. P.A. 97-4 designated existing provisions as Subsec. (a) and added new Subsecs. (b) to (f) re Labor Department administration of state directory of new hires, effective October 1, 1998; June 18 Sp. Sess. P.A. 97-11 changed effective date of June 18 Sp. Sess. P.A. 97-4 but without affecting this section; P.A. 03-89 amended Subsec. (c)(1) by expanding definition of “employer” and “employee” for purposes of Subsecs. (b) to (e), inclusive, to include persons engaged in acquisition and rendition of independent contractual services when expected value of such services is at least $5,000 for a calendar year; P.A. 04-76 amended Subsec. (e) by replacing reference to “general assistance” with reference to “state-administered general assistance”; P.A. 07-125 amended Subsec. (a) by designating existing provisions as Subdiv. (1), adding exception re provisions of Subdiv. (2) and making technical changes therein, and adding Subdiv. (2) re access to and confidentiality of information in CTWorks Business System and penalties for violation of subdivision; P.A. 07-160 amended Subsec. (a) by adding exception re provisions of Subsec. (g) and making technical changes and added Subsec. (g) re disclosure of certain information to a regional workforce development board that enters into a confidentiality agreement with administrator concerning disclosure of information, effective July 1, 2007; P.A. 09-9 amended Subsec. (e) by replacing “food stamp” with “supplemental nutrition assistance”, effective May 4, 2009; P.A. 09-33 amended Subsec. (g)(1) by designating existing provisions re disclosure to regional workforce development board as Subpara. (A) and adding Subpara. (B) re disclosure to nonpublic entity under contract with United States Department of Labor to administer grants which are beneficial to the interests of administrator, and amended Subsec. (g)(2) by adding references to nonpublic entity; P.A. 12-192 amended Subsec. (g) by adding Subpara. (C) re disclosure of certain information to president of Board of Regents for Higher Education in Subdiv. (1) and by adding references to president of Board of Regents for Higher Education in Subdivs. (2) and (3), effective July 1, 2012; June 12 Sp. Sess. P.A. 12-2 amended Subsec. (g)(2)(E) to substitute “president of the Board of Regents for Higher Education” for “institution of higher education or such institution's governing board”, effective July 1, 2012; P.A. 13-140 amended Subsec. (g)(1) by adding provision allowing administrator to disclose information to a nonpublic entity under contract with the administrator where necessary for effective administration of chapter in Subpara. (B), and adding Subpara. (D) allowing administrator to disclose information to a third party pursuant to written, informed consent of the individual or employer to whom the information pertains, effective June 18, 2013; P.A. 14-42 replaced former Subsec. (e) re list of individuals receiving public assistance with new Subsec. (e) re memoranda of understanding with Department of Social Services and Connecticut Health Insurance Exchange re furnishing of wage and claim information, and amended Subsec. (f) to add references to Connecticut Health Insurance Exchange and make conforming changes, effective May 28, 2014; P.A. 16-15 amended Subsec. (g) by replacing “president of the Board of Regents for Higher Education” with “president of the Connecticut State Colleges and Universities” and making technical changes, effective July 1, 2016; P.A. 16-169 amended Subsec. (g) by replacing “Workforce Investment Act” with “Workforce Innovation and Opportunity Act of 2014” in Subdiv. (1)(A), adding “or another state agency” in Subdiv. (1)(B) and making technical changes; P.A. 24-22 amended Subsec. (g) by replacing “president of the Connecticut State Colleges and Universities” with “chancellor of the Connecticut State Colleges and Universities”, effective July 1, 2024; P.A. 25-21 made a technical change in Subsec. (g)(1)(A), effective July 1, 2025.
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