Page 550
House Bill No. 5506
Public Act No. 22-118 550 of 739
without regard to the credit allowed under section 12-704e of the general statutes. Sec. 412. (NEW) (Effective July 1, 2022, and applicable to taxable years commencing on or after January 1, 2022) A taxpayer shall be allowed a credit against the tax imposed under chapter 229 of the general statutes, other than the liability imposed by section 12-707 of the general statutes, in the amount of two thousand five hundred dollars for the birth of a stillborn child, provided such child would have been a dependent on such taxpayer's federal income tax return. The credit shall be allowed for the taxable year for which a stillbirth certificate is issued by the State Vital Records Office of the Department of Public Health. Sec. 413. Section 12-71e of the 2022 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage): (a) Notwithstanding the provisions of any special act, municipal charter or home rule ordinance, (1) for the assessment year commencing October 1, 2016, the mill rate for motor vehicles shall not exceed 39 mills, [and] (2) for the assessment [year] years commencing October 1, 2017, [and each assessment year thereafter] to October 1, 2020, inclusive, the mill rate for motor vehicles shall not exceed 45 mills, and (3) for the assessment year commencing October 1, 2021, and each assessment year thereafter, the mill rate for motor vehicles shall not exceed 32.46 mills. (b) Any municipality or district may establish a mill rate for motor vehicles that is different from its mill rate for real property and personal property other than motor vehicles to comply with the provisions of this section. No district or borough may set a motor vehicle mill rate that if combined with the motor vehicle mill rate of the town, city, consolidated town and city or consolidated town and borough in which such district or borough is located would result in a combined motor vehicle mill rate (1) above 39 mills for the assessment year commencing October 1, 2016,