Connecticut legislation · 2026 General Assembly
Connecticut SB103: AN ACT ESTABLISHING A REFUNDABLE CHILD TAX CREDIT.
Status: In committee, February 20, 2026
What the bill says
An act ESTABLISHING A REFUNDABLE CHILD TAX CREDIT. Assembly convened: That chapter 229 of the general statutes be amended to establish a refundable child tax credit against the personal income tax for up to three children, in the amount of one hundred fifty dollars per child for the taxable year commencing January 1, 2026, and phasing up to six hundred dollars per child over the three taxable years next succeeding, provided such amount be reduced five per cent for every one thousand dollars or fraction thereof of federal adjusted gross income over (1) one hundred thousand dollars for an unmarr.
From the introduced text:
AN ACT ESTABLISHING A REFUNDABLE CHILD TAX CREDIT. Assembly convened: That chapter 229 of the general statutes be amended to establish a refundable child tax credit against the personal income tax for up to three children, in the amount of one hundred fifty dollars per child for the taxable year commencing January 1, 2026, and phasing up to six hundred dollars per child over the three taxable years next succeeding, provided such amount be reduced five per cent for every one thousand dollars or fraction thereof of federal adjusted gross income over (1) one hundred thousand dollars for an unmarried individual or a married individual filing separately, (2) one hundred sixty thousand dollars for a head of household, and (3) two hundred thousand dollars for married individuals filing jointly. Statement of Purpose: To establish a refundable child tax credit. LCO No. 503 1 of
Sponsors
- Martin Looney (D, 11) · primary sponsor
- Nicholas Menapace (D, 37)
- Kenneth Gucker (D, 138)
- Nicholas Gauthier (D, 38)
- Gary Turco (D, 27)