Specifications include, but are not limited to: The Contractor shall analyze the employer payroll tax proposal described in Senate Bill 1143 of the 2019 legislative session of the Connecticut General Assembly according to the criteria and analyses included in Sec. 385 of Connecticut Public Act 19-117. Such analysis shall include, but not be limited to, the following: 1. Construct an individual tax microsimulation model (hereinafter “Model”) of Connecticut’s existing income tax, related federal income tax at the tax return level, and proposed payroll tax. The Model shall: a. Provide state and federal income tax and payroll tax revenue estimates on a static basis (i.e. assuming no change in taxpayer behavior). a. The Model shall have the flexibility at a minimum to change certain key parameters including: i. Income tax rates and brackets; ii. Assumed reduction in wages; and iii. Payroll tax rate and exemption level b. Generate both a baseline scenario under current law and a proposed scenario containing policy changes. a. The baseline scenario shall be benchmarked to existing state data; and b. The Model output shall be in adjusted gross income increments specified by the state. c. Segregate wage income from non-wage income. d. Accommodate by employer type assumed wage reductions to employees as a result of implementation of a payroll tax. e. Provide distributional impacts of proposed changes by income levels compared to the existing baseline scenario. f. Provide estimates for: a. Change in state income tax; b. Change in state payroll tax; c. Change in federal income tax;