Section 12-202a - Tax on net direct subscriber charges of health care centers. Exceptions(a) Each health care center, as defined in section 38a-175, that is governed by sections 38a-175 to 38a-194, inclusive, shall pay a tax to the Commissioner of Revenue Services for the calendar year commencing January 1, 1995, and annually thereafter on the total net direct subscriber charges received by such health care center during each such calendar year on any new or renewal contract or policy approved by the Insurance Commissioner under section 38a-183. The rate of tax on the total net direct subscriber charges received (1) prior to January 1, 2018, shall be one and three-quarters per cent, and (2) on or after January 1, 2018, shall be one and one-half per cent. Such payment shall be in addition to any other payment required under section 38a-48.(b) Notwithstanding the provisions of subsection (a) of this section, the tax shall not apply to: (1) Any new or renewal contract or policy entered into with the state on or after July 1, 1997, to provide health care coverage to state employees, retirees and their dependents;(2) Any subscriber charges received from the federal government to provide coverage for Medicare patients;(3) Any subscriber charges received under a contract or policy entered into with the state to provide health care coverage to Medicaid recipients which charges are attributable to a period on or after January 1, 1998;(4) Any new or renewal contract or policy entered into with the state on or after April 1, 1998, to provide health care coverage to eligible beneficiaries under the HUSKY Health program, as defined in section 17b-290;(5) Any new or renewal contract or policy entered into with the state on or after February 1, 2000, to provide health care coverage to retired teachers, spouses or surviving spouses covered by plans offered by the state teachers' retirement system;(6) Any new or renewal contract or policy entered into on or after July 1, 2001, to provide health care coverage to employees of a municipality and their dependents under a plan procured pursuant to section 5-259;(7) Any new or renewal contract or policy entered into on or after July 1, 2001, to provide health care coverage to employees of nonprofit organizations and their dependents under a plan procured pursuant to section 5-259;(8) Any new or renewal contract or policy entered into on or after July 1, 2003, to provide health care coverage to individuals eligible for a health coverage tax credit and their dependents under a plan procured pursuant to section 5-259;(9) Any new or renewal contract or policy entered into on or after July 1, 2005, to provide health care coverage to employees of community action agencies and their dependents under a plan procured pursuant to section 5-259; or(10) Any new or renewal contract or policy entered into on or after July 1, 2005, to provide health care coverage to retired members and their dependents under a plan procured pursuant to section 5-259.(c) The provisions of this chapter pertaining to the filing of returns, declarations, installment payments, assessments and collection of taxes, penalties, administrative hearings and appeals imposed on domestic insurance companies shall apply with respect to the charge imposed under this section.Conn. Gen. Stat. § 12-202a
( May Sp. Sess. P.A. 94-4 , S. 49 , 85 ; P.A. 95-160 , S. 64 , 69 ; June 18 Sp. Sess. P.A. 97-11 , S. 57 , 65 ; P.A. 98-110 , S. 25 , 27 ; P.A. 00-174 , S. 78 , 83 ; P.A. 01-30 , S. 3 , 4 ; June 30 Sp. Sess. P.A. 03-6, S. 65; P.A. 04-218 , S. 14 ; P.A. 05-238 , S. 2 ; P.A. 10-179 , S. 47 ; June Sp. Sess. P.A. 10-1, S. 34; P.A. 11-25 , S. 1 ; 11-44 , S. 123 ; P.A. 15-69 , S. 5 ; P.A. 17-198 , S. 13 ; June Sp. Sess. P.A. 17-2 , S. 623 .)
Amended by P.A. 21-0123, S. 5 of the Connecticut Acts of the 2021 Regular Session, eff. 7/6/2021.Amended by P.A. 17-0002, S. 623 of the Connecticut Acts of the 2017 Special Session, eff. 10/31/2017.Amended by P.A. 17-0198, S. 13 of the Connecticut Acts of the 2017 Regular Session, eff. 7/1/2017.Amended by P.A. 15-0069, S. 5 of the Connecticut Acts of the 2015 Regular Session, eff. 6/19/2015.Amended by P.A. 11-0044, S. 123 of the the 2011 Regular Session, eff. 7/1/2011.Amended by P.A. 11-0025, S. 1 of the the 2011 Regular Session, eff. 10/1/2011.Amended by P.A. 10-0001, S. 34 of the June 2010 Sp. Sess., eff. 7/1/2010.Amended by P.A. 10-0179, S. 47 of the February 2010 Regular Session, eff. 7/1/2010.