Substitute Senate Bill No. 1443 aims to enhance financial support and health insurance coverage for the families of correction officers and various investigators killed in the line of duty. The bill establishes the "Fallen Officer and Investigator Fund," managed by the Comptroller, which will provide a lump sum death benefit of $100,000 to the surviving family members, in addition to any other benefits they may receive, such as workers' compensation. The bill also includes provisions for annual reporting on the fund's expenditures and balance, and mandates the adoption of regulations for its implementation. Notably, it prioritizes benefits for dependent children and spouses of the deceased, while also repealing and substituting certain tax provisions related to income adjustments.

Additionally, the bill expands the scope of the "Fallen Hero Fund" to include emergency medical technicians, firefighters, and paramedics killed in the line of duty, thereby broadening eligibility for benefits. The fund will be renamed the “Fallen Hero Fund” to reflect this expanded purpose. The bill also introduces new legal language regarding tax deductions, including an allowance for depreciation and the inclusion of certain types of income for federal tax purposes. Overall, sSB1443 seeks to provide comprehensive support for the families of fallen first responders while refining the tax code to better align with the financial realities of Connecticut residents.

Statutes affected:
Raised Bill: 12-701
JUD Joint Favorable: 12-701
File No. 775: 12-701