(a) The Commissioner of Revenue Services shall grant a credit against any tax due under the provisions of chapter 207, 208, 209, 210, 211 or 212, in any income year commencing prior to January 1, 2014, for the donation to a local or regional board of education or a public or nonpublic school of new computers or used computers that are not more than two years old at the time of the donation in accordance with this section. The amount of the credit shall not exceed fifty per cent of the fair market value of the new or used computer at the time of donation as described in this section.
(b) Any business firm may apply to the Commissioner of Revenue Services for a tax credit under this section. The commissioner, in consultation with the Commissioner of Education, shall develop an application form for such credit which shall contain, but not be limited to, the following information: (1) The number of computers to be donated, (2) to whom the donation will be made, (3) when the donation will be made, (4) the fair market value of the donated computers at the time of donation, and (5) such additional information as the commissioner may prescribe. A copy of a written agreement between the business firm and the local or regional board of education or public or nonpublic school shall be submitted with the application. The agreement shall provide for the acceptance of the computers by the board of education or public or nonpublic school, an acknowledgment that the computers are in good working condition and a requirement for the business firm to install, set up and provide training to school staff on such computers.
(c) Such applications may be submitted to the Commissioner of Revenue Services on an ongoing basis. The commissioner shall review each application and shall, not later than thirty days following its receipt, approve or disapprove the application. The decision of the commissioner to approve or disapprove an application pursuant to the provisions of this section shall be in writing and, if the commissioner approves the proposal, the commissioner shall state the maximum credit allowable to the business firm.
(d) (1) The amount of the credit granted to any business firm under the provisions of this section shall not exceed seventy-five thousand dollars annually. The total amount of all tax credits allowed to all business firms pursuant to the provisions of this section shall not exceed one million dollars in any one fiscal year. (2) The credit may only be used to reduce the taxpayer's tax liability for the year in which the donation is made and shall not be used to reduce such liability to less than zero.
(P.A. 00-170, S. 20, 42; P.A. 06-145, S. 1; 06-159, S. 1; P.A. 10-75, S. 25.)
History: P.A. 00-170 effective May 26, 2000, and applicable to income years commencing on and after January 1, 2000; P.A. 06-145 amended Subsecs. (a) and (b) by permitting donations to nonpublic schools to be eligible for credit, effective July 1, 2006, and applicable to income years commencing on or after January 1, 2006; P.A. 06-159 amended Subsec. (c) to remove requirement that copy of decision be submitted with tax return, effective June 6, 2006, and applicable to taxable years commencing on or after January 1, 2006; P.A. 10-75 amended Subsec. (a) to provide for credits in any income year commencing prior to January 1, 2014, effective July 1, 2010.
Structure Connecticut General Statutes
Title 10 - Education and Culture
Chapter 170 - Boards of Education
Section 10-218. - Officers. Meetings.
Section 10-218a. - Oath of office.
Section 10-219. - Procedure for filling vacancy on local board of education.
Section 10-220. - Duties of boards of education.
Section 10-220b. - Policy statement on drugs.
Section 10-220c. - Transportation of children over private roads. Immunity from liability.
Section 10-220e. - Foster children count.
Section 10-220f. - Safety committee.
Section 10-220g. - Policy on calculation of students' grade point averages.
Section 10-220i. - Transportation of students carrying cartridge injectors.
Section 10-220j. - Blood glucose self-testing by children. Guidelines.
Section 10-220k. - Disclosure of educational records re student confined in residential facility.
Section 10-220m. - Review of transportation arrangements of special needs students.
Section 10-220p. - Materials provided to students when discussing career options.
Section 10-221. - Boards of education to prescribe rules, policies and procedures.
Section 10-221e. - Intradistrict student assignment programs.
Section 10-221f. - School uniforms.
Section 10-221g. - Instructional time and facility usage assessment.
Section 10-221j. - Early Reading Success Panel.
Section 10-221l. - State-Wide Early Reading Success Institute.
Section 10-221n. - Independent evaluation.
Section 10-221p. - Boards to make available for purchase nutritious and low-fat foods.
Section 10-221q. - Sale of beverages.
Section 10-221r. - Advanced placement course program. Guidelines.
Section 10-221t. - Alignment of common core standards with college level programs.
Section 10-221u. - Boards to adopt policies addressing the use of physical activity as discipline.
Section 10-221v. - Confidential rapid response team re suspected abuse or neglect.
Section 10-221w. - Policy re eligibility criteria for enrollment in advanced course or program.
Section 10-221x. - Challenging curriculum policy.
Section 10-222. - Appropriations and budget.
Section 10-222b. - Board to have use of funds from the Manville property damage settlement trust.
Section 10-222d. - Safe school climate plans. Definitions. School climate assessments.
Section 10-222e. - Policy on evaluation and termination of athletic coaches.
Section 10-222f. - College informational forums.
Section 10-222g. - Prevention and intervention strategy re bullying and teen dating violence.
Section 10-222i. - State-wide safe school climate resource network.
Section 10-222m. - School security and safety plans. School security and safety committees.
Section 10-222n. - School security and safety plan standards.
Section 10-222o. - Information re aggregate spending for education to be made available.
Section 10-222q. - Social and Emotional Learning and School Climate Advisory Collaborative.
Section 10-222r. - Publication of plain language explanation of rights and remedies.
Section 10-222t. - Administration of social-emotional learning assessment.
Section 10-222u. - State-wide social-emotional support strategy.
Section 10-222v. - Social-emotional learning standards for grades four to twelve.
Section 10-222w. - Working group re bullying and safe school climate plans.
Section 10-223. - Separate high school accounts.
Section 10-223g. - On-line credit recovery program. On-line learning coordinator.
Section 10-223j. - School governance councils.
Section 10-223k. - Department of Education to publish certain plans, rankings and formulas.
Section 10-223l. - Model school district responsibilities agreement.
Section 10-223n. - Publication of completion rates of the Free Application for Federal Student Aid.
Section 10-224. - Duties of the secretary.
Section 10-225. - Salaries of secretary and attendance officers.
Section 10-226. - Reports to Commissioner of Education.
Section 10-226b. - Existence of racial imbalance.
Section 10-226c. - Plan to correct imbalance.
Section 10-226d. - Approval of plan by state board.
Section 10-226e. - Regulations.
Section 10-226f. - Coordinator of intergroup relations.
Section 10-226g. - Intergroup relations training for teachers.
Section 10-226h. - Programs and methods to reduce racial, ethnic and economic isolation.
Section 10-228. - Free textbooks, supplies, material and equipment.
Section 10-228a. - Free textbook loans to pupils attending nonpublic schools.
Section 10-228b. - Tax credits for donation of computers to schools.
Section 10-229. - Change of textbooks.
Section 10-230a. - Employment of instructors of Junior Reserve Officer Training Corps programs.
Section 10-230b. - Exemplary veterans education program distinction.
Section 10-231. - Fire drills. Crisis response drills.
Section 10-231a. - Pesticide applications at schools: Definitions.
Section 10-231b. - Pesticide applications at schools: Authorized applications. Ban. Exceptions.
Section 10-231e. - Maintenance of heating, ventilation and air conditioning system.
Section 10-231f. - Indoor air quality committee.
Section 10-231g. - Green cleaning program at schools: Definitions. Implementation. Notice.
Section 10-232. - Restrictions on employment of members of board of education.
Section 10-233. - Suspension of pupils.
Section 10-233a. - Definitions.
Section 10-233b. - Removal of pupils from class.
Section 10-233c. - Suspension of pupils.
Section 10-233d. - Expulsion of pupils.
Section 10-233e. - Notice as to disciplinary policies and action.
Section 10-233f. - In-school suspension of pupils. Reassignment.
Section 10-233i. - Students placed on probation by a court.
Section 10-233j. - Student possession and use of telecommunication devices.
Section 10-233l. - Expulsion and suspension of children in preschool programs.
Section 10-233m. - Memorandum of understanding re school resource officers.
Section 10-233n. - Report re disaggregated school discipline data.
Section 10-233o. - Standards re alternative educational opportunities.
Section 10-234. - Expulsion of pupils.
Section 10-234aa. - Definitions.
Section 10-234cc. - Requirements for operators re student data.
Section 10-234dd. - Duties re unauthorized release, disclosure or acquisition of student data.
Section 10-234ff. - Uniform student data privacy terms-of-service agreement addendum.
Section 10-235a. - Immunity from liability of internship providers.
Section 10-236. - Liability insurance.
Section 10-236a. - Indemnification of educational personnel assaulted in the line of duty.
Section 10-236b. - Physical restraint and seclusion of students by school employees.
Section 10-236c. - Behavior intervention meetings for certain students.
Section 10-237. - School activity funds.
Section 10-239. - Use of school facilities for other purposes.
Section 10-239a. - Demonstration scholarship program. Short title. Legislative intent.
Section 10-239b. - Definitions.
Section 10-239c. - Contract with federal agency for funds.
Section 10-239d. - Demonstration board and staff. Scholarships.
Section 10-239e. - Use of scholarships. Eligibility of schools.
Section 10-239f. - Collective bargaining by teachers.
Section 10-239g. - Evaluation of quality of education and satisfaction with schools under program.
Section 10-239h. - Liberal construction.
Section 10-239j. - Disclosure of accreditation reports. Notification requirements.