Raised Bill No. 5504 is an act concerning funding for the America 250 Semiquincentennial Initiative, which includes amendments to section 12-408 of the 2024 supplement to the general statutes, related to sales tax on retailers. The bill, effective from July 1, 2024, introduces additional temporary tax rates on hotel or lodging house occupancy and the rental or leasing of passenger motor vehicles for short periods, effective through June 30, 2028. It also amends the distribution of tax revenue, allocating different percentages to the Tourism Fund, the Municipal Revenue Sharing Fund, and the Special Transportation Fund, with a new provision for depositing tax revenue into the America 250 account from July 1, 2024, to July 1, 2028.
The bill revises excise tax rates on various goods and services, including hotel rent, motor vehicle storage and use by armed forces members, vessel-related services, and computer and data processing services, while exempting Internet access services from tax. It also specifies the allocation of tax revenue to the regional planning incentive account, the Tourism Fund, the municipal revenue sharing account, the Municipal Revenue Sharing Fund, and the Special Transportation Fund. Notably, the bill establishes the "America 250 account" for funding the America 250 semiquincentennial initiative, with tax revenues directed to this account starting July 1, 2024. The bill includes insertions and deletions in the allocation of tax revenue, such as the addition of a new subparagraph (M) directing tax revenue to the America 250 account and the deletion of previous language referring only to subparagraph (B). The act is set to take effect on July 1, 2024.