AN ACT ESTABLISHING A REFUNDABLE CHILD TAX CREDIT.

Summary

The bill establishes a refundable credit against Connecticut personal income tax for families with up to three children. The credit starts at $150 per child in 2026 and rises to $600 per child over the next three years, but is reduced for higher‑income households. It aims to provide tax relief to low‑ and moderate‑income families with children.

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