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(3) “Establishment” means any real property at which or any business operation from which (A) on or after November 19, 1980, there was generated more than one hundred kilograms of hazardous waste in any one month, (B) hazardous waste generated at a different location was recycled, reclaimed, reused, stored, handled, ...

The changes enacted in 2024 will see a decrease in the two lowest rates: The 3% rate on the first $10,000 earned by single filers and the first $20,000 by joint filers will drop to 2%. The 5% rate on the next $40,000 earned by single filers and the next $80,000 by joint filers will drop to 4.5%.

Connecticut Transfer Act: a Brief Overview to promote the disclosure of environmental conditions prior to the transfer of any property or business defined by the Transfer Act as an “establishment” to create a process for remediating environmental conditions once the establishment is transferred.

Although an outright transfer of a business or real estate would always require compliance with the Transfer Act, there are numerous transfers which are exempt. Some important exemptions include mortgages, some foreclosures and deeds in lieu of foreclosure, some leases, and easements.

Section 22a-20a CGS states that for any application for an affecting facility that constitutes a new or expanded permit, and that is located/proposed to be located in an EJ community, the applicant shall enter into a community environmental benefit agreement with the municipality if there are five or more affecting ...

Prior to negotiating the terms of a community environmental benefit agreement, the municipality shall provide a reasonable and public opportunity for residents of the potentially affected environmental justice community to be heard concerning the need for, and terms of, such agreement.

If a business operation is an establishment, such establishment includes the real property on which such business operation is or was located and the entire portion of such property used or occupied by such business operation.

Connecticut's Environmental Justice Law (“EJ Law”) requires applicants of permits at “affecting facilities” to conduct meaningful public participation in “environmental justice communities” about their intentions to construct and expand such facilities.

Although an outright transfer of a business or real estate would always require compliance with the Transfer Act, there are numerous transfers which are exempt. Some important exemptions include mortgages, some foreclosures and deeds in lieu of foreclosure, some leases, and easements.