Connecticut Tax Credit transfers

To Whom It May Concern:

The Department of Economic and Community Development ("DECD") has received your Freedom of Information ("FOI") request dated December 28, 2016, requesting the following information:

1) Copies of all notices of assignment or transfer of Connecticut tax credits submitted to the Department of Economic and Community Development since Jan. 1, 2012 for the following credits:
- Film Production Infrastructure Tax Credit (sellable, assignable, and transferable)
- Film Production Tax Credit (sellable, assignable, and transferable)
- Digital Animation Tax Credit (sellable, assignable, and transferable)
- Historic Preservation Tax Credit (assignable)
- Historic Structures Rehabilitation Tax Credit (assignable)
- Insurance Reinvestment Fund Tax Credit (assignable)
- New Insurance Reinvestment Fund Tax Credit (assignable)
- Urban and Industrial Site Reinvestment Tax Credit (assignable)
- Greed Buildings Tax Credit (assignable)

OR

2) A copy of any existing spreadsheet or queryable database of tax credit transfers/sales/assignments since Jan. 1, 2012, provided that it includes: The name of the transferor and transferee, the date, the type of credit, the amount of the credit, the credit ID number, and any other information already contained in the database.

We will search our files for information responsive to your request and will determine whether the information is subject to disclosure under Connecticut's Freedom of Information Act. Please note that requests for access to and/or copies of documents are handled in the order that such requests were received. At this time, there are currently twenty (20) outstanding requests for access to and/or copies of documents that were received prior to your request, many of which are voluminous. As you may be aware, each document must be reviewed for statutory exemptions to disclosure prior to being made available for public access. Additionally, the legal unit is not the custodian of the records you have requested. We must therefore rely on agency staff to provide responsive materials for our review and as such, our ability to provide the materials to you is dependent on our timely receipt of them from staff.

PLEASE NOTE THIS IS NOT A DENIAL OF YOUR REQUEST FOR DOCUMENTS. I will contact you when the requested materials are ready for your review. Additionally, please be advised that there is a charge of $.25 per page for each page copied. Once the materials have been assembled, I will contact you with the estimated charges. Thank you for your patience.

In the interim, please contact me with any questions.

Very truly yours,

Crystal Knight
Paralegal Specialist
Department of Economic & Community Development
505 Hudson Street, 3rd Floor
Hartford, CT 06106-7106
P(860) 270-8225
F(860) 270-8016
crystal.knight@ct.gov<mailto:crystal.knight@ct.gov>

To Whom It May Concern:

This email is in response to your Freedom of Information ("FOI") request that you submitted on December 28, 2016.

As for, Film Production Infrastructure Tax Credit, Film Production Tax Credit and Digital Animation Tax Credit programs, while it is the policy of DECD to make agency documents available for public access, the information that you have requested for is considered taxpayer data and as such is material that DECD cannot be compelled to disclose pursuant to a number of statutes, including CGS sections 1-210(b)(5), 1-210(b)(10), 32-244 and 12-15 and Regulations of Connecticut State Agencies (RCSA) sections 12-2-10, 12-217jj-11, 12-217kk-12, and 12-217ll-11.

As for, Historic Preservation Tax Credit and Historic Structures Rehabilitation Tax Credit programs, the information that you have requested is available on Open Data (with the exception of the Credit ID Numbers), is available through this link https://data.ct.gov/.

As for, Insurance Reinvestment Fund Tax Credit and New Insurance Reinvestment Fund Tax Credit programs, the information you have requested for is considered taxpayer data and as such is material that DECD cannot be compelled to disclose pursuant to a number of statutes, including CGS sections 1-210(b)(5), 1-210(b)(10), 32-244 and 12-15 and Regulations of Connecticut State Agencies (RCSA) sections 12-2-10.

You can find information about the Urban and Industrial Site Reinvestment Tax Credit program that in the agency's 2015 Annual Report on page 31, available through this link http://www.ct.gov/ecd/lib/ecd/compliance/decd_2015_annual_report_%28002%29.pdf, also available on Open Data, available through this link https://data.ct.gov/.

Please note that DECD does not administer Tax Credits for Green Buildings, that program is administered by Department of Energy & Environmental Protection (DEEP) and you will need to contact them directly for that information.

For future reference you can find information about the above Tax Credits programs that DECD administers available through this link https://data.ct.gov/.

NOTE: DECD 2015-2016 annual report will be available to the general public February 1, 2017.

Please contact me if you have any questions.

Also, I would appreciate it if you could confirm receipt of this email.

Thank you,

Crystal Knight
Paralegal Specialist 3
DECD, Legal Unit
(P) (860) 270-8225
(F) (860) 270-8016

Hi Todd,

The Department of Economic and Community Development ("DECD") does not consider its response ass a denial of your request for documents. Certain information that you requested is not subject to public disclosure, as was noted. We provided the website (https://data.ct.gov/) where you can obtain the information that you are seeking that is not statutorily exempted and available to the general public.

I have attached screen shots of how best to locate the information that you are seeking, I hope this helps.
Thanks,

Crystal Knight
Paralegal Specialist 3
DECD, Legal Unit
(P) (860) 270-8225
(F) (860) 270-8016

Todd,

Please excuse the typo (highlighted) the word should be "as" not the other word. I apologize for my error for not double checking my spelling.

Crystal Knight
Paralegal Specialist 3
DECD, Legal Unit
(P) (860) 270-8225
(F) (860) 270-8016