SB00103

Connecticut SB00103 establishes a refundable child tax credit for up to three children.

Connecticut SB00103 amends the general statutes to create a refundable child tax credit against personal income tax. The credit amounts to $150 per child for the 2026 tax year, increasing to $600 per child over the next three years. The credit is reduced by 5% for every $1,000 of federal adjusted gross income over specified thresholds: $100,000 for unmarried or married individuals filing separately, $160,000 for heads of household, and $200,000 for married couples filing jointly.