CT SB00843

Establishes a tax amnesty program from September 16, 2013 to November 15, 2013 for taxpayers owing taxes for periods ending on or before November 30, 2012, allowing waiver of civil penalties and criminal prosecution in exchange for payment of taxes and reduced interest (one-fourth of normal interest if paid by November 15, 2013).

Modifies sales and use tax to include electronic transfer of specified digital products (audio-visual works, audio works, ringtones, digital books) at the standard 6.35% rate effective July 1, 2013.

Increases various state fees effective July 1, 2013, including town clerk recording fees (from $5 to $10), marriage licenses (from $10 to $20), and cremation permits (from $3 to $10).

Transfers funds to the General Fund from the Connecticut Resource Recovery Authority ($30 million), public educational programming accounts ($3.4-3.5 million), and Special Transportation Fund ($62.5-3.4 million) for fiscal years 2014-2015.

Adjusts earned income tax credit percentages for 2013-2014, extends corporate tax surcharge deadlines through 2016, modifies Tobacco Settlement Fund distributions through 2013, and increases funding transfers to the Special Transportation Fund through 2017.