{"data":{"id":"us-ct/conn.-gen.-stat.-5-264c","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 5-264c","heading":"Treatment of funds deposited in dependent care spending account program.","body":"All funds deposited in this program pursuant to section 5-264b shall be held by the Comptroller or by a program administrator as agent for the participating employer. Such funds shall be separately accounted for and shall remain the property of the employer. All payments from such account shall be made in accordance with the applicable sections of the Internal Revenue Code of 1986 and the regulations adopted pursuant to said section. All funds deposited in this program shall be exempt from the provisions of chapter 66 concerning additional employee contributions under the tier I retirement plan and additional hazardous duty employee contributions.","path":["TITLE 5. STATE EMPLOYEES","CHAPTER 67*. STATE PERSONNEL ACT"],"source_url":"https://www.cga.ct.gov/current/pub/chap_067.htm#sec_5-264c","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:06:55Z","sha256":"c1dbdfe86fd4421e2224c62f4f2797df68b84d75731a44b2e587ac8e74eeb0be","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-5-264b","next":"us-ct/conn.-gen.-stat.-5-264d"},"notice":"GroundRules: Original legal text. Not legal advice."}