CT HB05028

Exempts Organized Parents Make a Difference, Inc., a Hartford-based nonprofit serving school-age children, from child care licensing requirements.

Modifies municipal pension deficit funding bond contribution schedules for New Haven County municipalities with populations under 65,000, extending the phase-in period and reducing contribution requirements for years three through six.

Establishes a reciprocal licensing process for itinerant food vending establishments allowing permits obtained in one town to be valid in other municipalities, with implementation required by February 1, 2019.

Transfers Department on Aging functions to the new Department of Rehabilitation Services, including services for older persons, blind and visually impaired individuals, deaf and hard of hearing persons, and vocational rehabilitation services.

Expands property tax treatment for converted apartment buildings, allowing purchasers who invest over 35% of the purchase price within three years to convert to common interest communities assessed as residential property.

Modifies taxation provisions including business interest deduction limitations for corporations and allows tax credits for wages paid by other states on behalf of employees, effective for tax years commencing after January 1, 2019.