Bill > SB00103

This bill establishes a new refundable child tax credit against the personal income tax, meaning that if the credit amount is more than the tax owed, the difference will be refunded to the taxpayer. This credit will be available for up to three children, starting at $150 per child for the 2026 tax year and gradually increasing to $600 per child over the following three years. However, the credit amount will be reduced by 5% for every $1,000 (or part of $1,000) of federal adjusted gross income that exceeds certain thresholds: $100,000 for unmarried individuals or those filing separately, $160,000 for heads of household, and $200,000 for married couples filing jointly.

Budget and Finance

https://www.cga.ct.gov/asp/cgabillstatus/cgabillstatus.asp?selBillType=Bill&bill_num=SB00103&which_year=2026