In Rayhall v. Akim Co., 263 Conn. 328, 346-47, 819 A.2d 803 (2003), the Supreme Court discussed the legislative purpose and policy that gave rise to 31-307 (e). The statute was enacted during an effort by the legislature to reform the act. Id., 346. The goal of the reformation was to ease the economic burden that the act imposed on employers. Id.; see also P.A. 93-228, 16. "There is no legislative history referencing any specific intent with respect to the offset, now codified in 31-307 (e). . . . The only legislative history that expressly addresses the offset merely reflects that the legislature was aware of similar offset provisions in other jurisdictions . . . ." Rayhall v. Akim Co., supra, 347.