Connecticut 2016 Regular Session

Connecticut House Bill HB05026 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	General Assembly ~~Committee~~ Bill No. 5026
2		-	February Session, 2016 LCO No. ~~3104~~
3		-	~~03104HB05026FIN~~
	1	+	General Assembly Proposed Bill No. 5026
	2	+	February Session, 2016 LCO No. 323
	3	+	00323
4	4		Referred to Committee on FINANCE, REVENUE AND BONDING
5	5		Introduced by:
6		-	~~(FIN)~~
	6	+	REP. JANOWSKI, 56th Dist. REP. SERRA, 33rd Dist. REP. BOUKUS, 22nd Dist. REP. SIMMONS, 144th Dist. REP. SCANLON, 98th Dist. REP. ARCONTI, 109th Dist. REP. DEMICCO, 21st Dist.
7	7
8	8		General Assembly
9	9
10		-	~~Committee~~ Bill No. 5026
	10	+	Proposed Bill No. 5026
11	11
12	12		February Session, 2016
13	13
14		-	LCO No. ~~3104~~
	14	+	LCO No. 323
15	15
16		-	~~03104HB05026FIN~~
	16	+	00323
17	17
18	18		Referred to Committee on FINANCE, REVENUE AND BONDING
19	19
20	20		Introduced by:
21	21
22		-	(FIN)
	22	+	REP. JANOWSKI, 56th Dist.
	23	+
	24	+	REP. SERRA, 33rd Dist.
	25	+
	26	+	REP. BOUKUS, 22nd Dist.
	27	+
	28	+	REP. SIMMONS, 144th Dist.
	29	+
	30	+	REP. SCANLON, 98th Dist.
	31	+
	32	+	REP. ARCONTI, 109th Dist.
	33	+
	34	+	REP. DEMICCO, 21st Dist.
23	35
24	36		AN ACT CONCERNING PARITY FOR SINGLE-FILERS UNDER THE PERSONAL INCOME TAX.
25	37
26	38		Be it enacted by the Senate and House of Representatives in General Assembly convened:
27	39
28		-	Section 1. Subdivision (2) of subsection (a) of section 12-702 of the 2016 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective January 1, 2017, and applicable to taxable years commencing on or after January 1, 2017):
29		-
30		-	(2) For taxable years commencing on or after January 1, 2000, any person, other than a trust or estate, subject to the tax under this chapter for any taxable year who files under the federal income tax for such taxable year as an unmarried individual shall be entitled to a personal exemption in determining Connecticut taxable income for purposes of this chapter as follows:
31		-
32		-	(A) For taxable years commencing on or after January 1, 2000, but prior to January 1, 2001, twelve thousand two hundred fifty dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds twenty-four thousand five hundred dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;
33		-
34		-	(B) For taxable years commencing on or after January 1, 2001, but prior to January 1, 2004, twelve thousand five hundred dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds twenty-five thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;
35		-
36		-	(C) For taxable years commencing on or after January 1, 2004, but prior to January 1, 2007, twelve thousand six hundred twenty-five dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds twenty-five thousand two hundred fifty dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;
37		-
38		-	(D) For taxable years commencing on or after January 1, 2007, but prior to January 1, 2008, twelve thousand seven hundred fifty dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds twenty-five thousand five hundred dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;
39		-
40		-	(E) For taxable years commencing on or after January 1, 2008, but prior to January 1, 2012, thirteen thousand dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds twenty-six thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;
41		-
42		-	(F) For taxable years commencing on or after January 1, 2012, but prior to January 1, 2013, thirteen thousand five hundred dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds twenty-seven thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;
43		-
44		-	(G) For taxable years commencing on or after January 1, 2013, but prior to January 1, 2014, fourteen thousand dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds twenty-eight thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;
45		-
46		-	(H) For taxable years commencing on or after January 1, 2014, but prior to January 1, 2016, fourteen thousand five hundred dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds twenty-nine thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;
47		-
48		-	(I) For taxable years commencing on or after January 1, 2016, but prior to January 1, 2017, fifteen thousand dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds thirty thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption; [.]
49		-
50		-	(J) For taxable years commencing on or after January 1, 2017, but prior to January 1, 2018, fifteen thousand five hundred dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds thirty-one thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;
51		-
52		-	(K) For taxable years commencing on or after January 1, 2018, but prior to January 1, 2019, sixteen thousand dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds thirty-two thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;
53		-
54		-	(L) For taxable years commencing on or after January 1, 2019, but prior to January 1, 2020, sixteen thousand five hundred dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds thirty-three thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;
55		-
56		-	(M) For taxable years commencing on or after January 1, 2020, but prior to January 1, 2021, seventeen thousand dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds thirty-four thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;
57		-
58		-	(N) For taxable years commencing on or after January 1, 2021, but prior to January 1, 2022, seventeen thousand five hundred dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds thirty-five thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;
59		-
60		-	(O) For taxable years commencing on or after January 1, 2022, but prior to January 1, 2023, eighteen thousand dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds thirty-six thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;
61		-
62		-	(P) For taxable years commencing on or after January 1, 2023, but prior to January 1, 2024, eighteen thousand five hundred dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds thirty-seven thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;
63		-
64		-	(Q) For taxable years commencing on or after January 1, 2024, but prior to January 1, 2025, nineteen thousand dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds thirty-eight thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption;
65		-
66		-	(R) For taxable years commencing on or after January 1, 2025, but prior to January 1, 2026, nineteen thousand five hundred dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds thirty-nine thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption; and
67		-
68		-	(S) For taxable years commencing on or after January 1, 2026, twenty thousand dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for the taxable year exceeds forty thousand dollars, the exemption amount shall be reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event shall the reduction exceed one hundred per cent of the exemption.
69		-
70		-	Sec. 2. Subparagraph (I) of subdivision (2) of subsection (a) of section 12-703 of the 2016 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective January 1, 2017, and applicable to taxable years commencing on or after January 1, 2017):
71		-
72		-	(I) For taxable years commencing on or after January 1, 2016, but prior to January 1, 2017:
73		-
74		-
75		-
76		-	T1 Connecticut
77		-	T2 Adjusted Gross Income Amount of Credit
78		-	T3 Over $15,000 but
79		-	T4 not over $18,800 75%
80		-	T5 Over $18,800 but
81		-	T6 not over $19,300 70%
82		-	T7 Over $19,300 but
83		-	T8 not over $19,800 65%
84		-	T9 Over $19,800 but
85		-	T10 not over $20,300 60%
86		-	T11 Over $20,300 but
87		-	T12 not over $20,800 55%
88		-	T13 Over $20,800 but
89		-	T14 not over $21,300 50%
90		-	T15 Over $21,300 but
91		-	T16 not over $21,800 45%
92		-	T17 Over $21,800 but
93		-	T18 not over $22,300 40%
94		-	T19 Over $22,300 but
95		-	T20 not over $25,000 35%
96		-	T21 Over $25,000 but
97		-	T22 not over $25,500 30%
98		-	T23 Over $25,500 but
99		-	T24 not over $26,000 25%
100		-	T25 Over $26,000 but
101		-	T26 not over $26,500 20%
102		-	T27 Over $26,500 but
103		-	T28 not over $31,300 15%
104		-	T29 Over $31,300 but
105		-	T30 not over $31,800 14%
106		-	T31 Over $31,800 but
107		-	T32 not over $32,300 13%
108		-	T33 Over $32,300 but
109		-	T34 not over $32,800 12%
110		-	T35 Over $32,800 but
111		-	T36 not over $33,300 11%
112		-	T37 Over $33,300 but
113		-	T38 not over $60,000 10%
114		-	T39 Over $60,000 but
115		-	T40 not over $60,500 9%
116		-	T41 Over $60,500 but
117		-	T42 not over $61,000 8%
118		-	T43 Over $61,000 but
119		-	T44 not over $61,500 7%
120		-	T45 Over $61,500 but
121		-	T46 not over $62,000 6%
122		-	T47 Over $62,000 but
123		-	T48 not over $62,500 5%
124		-	T49 Over $62,500 but
125		-	T50 not over $63,000 4%
126		-	T51 Over $63,000 but
127		-	T52 not over $63,500 3%
128		-	T53 Over $63,500 but
129		-	T54 not over $64,000 2%
130		-	T55 Over $64,000 but
131		-	T56 not over $64,500 1%
132		-
133		-	T1
134		-
135		-	Connecticut
136		-
137		-	T2
138		-
139		-	Adjusted Gross Income
140		-
141		-	Amount of Credit
142		-
143		-	T3
144		-
145		-	Over $15,000 but
146		-
147		-	T4
148		-
149		-	not over $18,800
150		-
151		-	75%
152		-
153		-	T5
154		-
155		-	Over $18,800 but
156		-
157		-	T6
158		-
159		-	not over $19,300
160		-
161		-	70%
162		-
163		-	T7
164		-
165		-	Over $19,300 but
166		-
167		-	T8
168		-
169		-	not over $19,800
170		-
171		-	65%
172		-
173		-	T9
174		-
175		-	Over $19,800 but
176		-
177		-	T10
178		-
179		-	not over $20,300
180		-
181		-	60%
182		-
183		-	T11
184		-
185		-	Over $20,300 but
186		-
187		-	T12
188		-
189		-	not over $20,800
190		-
191		-	55%
192		-
193		-	T13
194		-
195		-	Over $20,800 but
196		-
197		-	T14
198		-
199		-	not over $21,300
200		-
201		-	50%
202		-
203		-	T15
204		-
205		-	Over $21,300 but
206		-
207		-	T16
208		-
209		-	not over $21,800
210		-
211		-	45%
212		-
213		-	T17
214		-
215		-	Over $21,800 but
216		-
217		-	T18
218		-
219		-	not over $22,300
220		-
221		-	40%
222		-
223		-	T19
224		-
225		-	Over $22,300 but
226		-
227		-	T20
228		-
229		-	not over $25,000
230		-
231		-	35%
232		-
233		-	T21
234		-
235		-	Over $25,000 but
236		-
237		-	T22
238		-
239		-	not over $25,500
240		-
241		-	30%
242		-
243		-	T23
244		-
245		-	Over $25,500 but
246		-
247		-	T24
248		-
249		-	not over $26,000
250		-
251		-	25%
252		-
253		-	T25
254		-
255		-	Over $26,000 but
256		-
257		-	T26
258		-
259		-	not over $26,500
260		-
261		-	20%
262		-
263		-	T27
264		-
265		-	Over $26,500 but
266		-
267		-	T28
268		-
269		-	not over $31,300
270		-
271		-	15%
272		-
273		-	T29
274		-
275		-	Over $31,300 but
276		-
277		-	T30
278		-
279		-	not over $31,800
280		-
281		-	14%
282		-
283		-	T31
284		-
285		-	Over $31,800 but
286		-
287		-	T32
288		-
289		-	not over $32,300
290		-
291		-	13%
292		-
293		-	T33
294		-
295		-	Over $32,300 but
296		-
297		-	T34
298		-
299		-	not over $32,800
300		-
301		-	12%
302		-
303		-	T35
304		-
305		-	Over $32,800 but
306		-
307		-	T36
308		-
309		-	not over $33,300
310		-
311		-	11%
312		-
313		-	T37
314		-
315		-	Over $33,300 but
316		-
317		-	T38
318		-
319		-	not over $60,000
320		-
321		-	10%
322		-
323		-	T39
324		-
325		-	Over $60,000 but
326		-
327		-	T40
328		-
329		-	not over $60,500
330		-
331		-	9%
332		-
333		-	T41
334		-
335		-	Over $60,500 but
336		-
337		-	T42
338		-
339		-	not over $61,000
340		-
341		-	8%
342		-
343		-	T43
344		-
345		-	Over $61,000 but
346		-
347		-	T44
348		-
349		-	not over $61,500
350		-
351		-	7%
352		-
353		-	T45
354		-
355		-	Over $61,500 but
356		-
357		-	T46
358		-
359		-	not over $62,000
360		-
361		-	6%
362		-
363		-	T47
364		-
365		-	Over $62,000 but
366		-
367		-	T48
368		-
369		-	not over $62,500
370		-
371		-	5%
372		-
373		-	T49
374		-
375		-	Over $62,500 but
376		-
377		-	T50
378		-
379		-	not over $63,000
380		-
381		-	4%
382		-
383		-	T51
384		-
385		-	Over $63,000 but
386		-
387		-	T52
388		-
389		-	not over $63,500
390		-
391		-	3%
392		-
393		-	T53
394		-
395		-	Over $63,500 but
396		-
397		-	T54
398		-
399		-	not over $64,000
400		-
401		-	2%
402		-
403		-	T55
404		-
405		-	Over $64,000 but
406		-
407		-	T56
408		-
409		-	not over $64,500
410		-
411		-	1%
412		-
413		-	Sec. 3. Subdivision (2) of subsection (a) of section 12-703 of the 2016 supplement to the general statutes is amended by adding subparagraphs (J) to (S), inclusive, as follows (Effective January 1, 2017, and applicable to taxable years commencing on or after January 1, 2017):
414		-
415		-	(NEW) (J) For taxable years commencing on or after January 1, 2017, but prior to January 1, 2018:
416		-
417		-
418		-
419		-	T57 Connecticut
420		-	T58 Adjusted Gross Income Amount of Credit
421		-	T59 Over $15,500 but
422		-	T60 not over $19,400 75%
423		-	T61 Over $19,400 but
424		-	T62 not over $19,900 70%
425		-	T63 Over $19,900 but
426		-	T64 not over $20,400 65%
427		-	T65 Over $20,400 but
428		-	T66 not over $20,900 60%
429		-	T67 Over $20,900 but
430		-	T68 not over $21,400 55%
431		-	T69 Over $21,400 but
432		-	T70 not over $21,900 50%
433		-	T71 Over $21,900 but
434		-	T72 not over $22,400 45%
435		-	T73 Over $22,400 but
436		-	T74 not over $22,900 40%
437		-	T75 Over $22,900 but
438		-	T76 not over $25,600 35%
439		-	T77 Over $25,600 but
440		-	T78 not over $26,100 30%
441		-	T79 Over $26,100 but
442		-	T80 not over $26,600 25%
443		-	T81 Over $26,600 but
444		-	T82 not over $27,100 20%
445		-	T83 Over $27,100 but
446		-	T84 not over $32,000 15%
447		-	T85 Over $32,000 but
448		-	T86 not over $32,500 14%
449		-	T87 Over $32,500 but
450		-	T88 not over $33,000 13%
451		-	T89 Over $33,000 but
452		-	T90 not over $33,500 12%
453		-	T91 Over $33,500 but
454		-	T92 not over $34,000 11%
455		-	T93 Over $34,000 but
456		-	T94 not over $61,000 10%
457		-	T95 Over $61,000 but
458		-	T96 not over $61,500 9%
459		-	T97 Over $61,500 but
460		-	T98 not over $62,000 8%
461		-	T99 Over $62,000 but
462		-	T100 not over $62,500 7%
463		-	T101 Over $62,500 but
464		-	T102 not over $63,000 6%
465		-	T103 Over $63,000 but
466		-	T104 not over $63,500 5%
467		-	T105 Over $63,500 but
468		-	T106 not over $64,000 4%
469		-	T107 Over $64,000 but
470		-	T108 not over $64,500 3%
471		-	T109 Over $64,500 but
472		-	T110 not over $65,000 2%
473		-	T111 Over $65,000 but
474		-	T112 not over $65,500 1%
475		-
476		-	T57
477		-
478		-	Connecticut
479		-
480		-	T58
481		-
482		-	Adjusted Gross Income
483		-
484		-	Amount of Credit
485		-
486		-	T59
487		-
488		-	Over $15,500 but
489		-
490		-	T60
491		-
492		-	not over $19,400
493		-
494		-	75%
495		-
496		-	T61
497		-
498		-	Over $19,400 but
499		-
500		-	T62
501		-
502		-	not over $19,900
503		-
504		-	70%
505		-
506		-	T63
507		-
508		-	Over $19,900 but
509		-
510		-	T64
511		-
512		-	not over $20,400
513		-
514		-	65%
515		-
516		-	T65
517		-
518		-	Over $20,400 but
519		-
520		-	T66
521		-
522		-	not over $20,900
523		-
524		-	60%
525		-
526		-	T67
527		-
528		-	Over $20,900 but
529		-
530		-	T68
531		-
532		-	not over $21,400
533		-
534		-	55%
535		-
536		-	T69
537		-
538		-	Over $21,400 but
539		-
540		-	T70
541		-
542		-	not over $21,900
543		-
544		-	50%
545		-
546		-	T71
547		-
548		-	Over $21,900 but
549		-
550		-	T72
551		-
552		-	not over $22,400
553		-
554		-	45%
555		-
556		-	T73
557		-
558		-	Over $22,400 but
559		-
560		-	T74
561		-
562		-	not over $22,900
563		-
564		-	40%
565		-
566		-	T75
567		-
568		-	Over $22,900 but
569		-
570		-	T76
571		-
572		-	not over $25,600
573		-
574		-	35%
575		-
576		-	T77
577		-
578		-	Over $25,600 but
579		-
580		-	T78
581		-
582		-	not over $26,100
583		-
584		-	30%
585		-
586		-	T79
587		-
588		-	Over $26,100 but
589		-
590		-	T80
591		-
592		-	not over $26,600
593		-
594		-	25%
595		-
596		-	T81
597		-
598		-	Over $26,600 but
599		-
600		-	T82
601		-
602		-	not over $27,100
603		-
604		-	20%
605		-
606		-	T83
607		-
608		-	Over $27,100 but
609		-
610		-	T84
611		-
612		-	not over $32,000
613		-
614		-	15%
615		-
616		-	T85
617		-
618		-	Over $32,000 but
619		-
620		-	T86
621		-
622		-	not over $32,500
623		-
624		-	14%
625		-
626		-	T87
627		-
628		-	Over $32,500 but
629		-
630		-	T88
631		-
632		-	not over $33,000
633		-
634		-	13%
635		-
636		-	T89
637		-
638		-	Over $33,000 but
639		-
640		-	T90
641		-
642		-	not over $33,500
643		-
644		-	12%
645		-
646		-	T91
647		-
648		-	Over $33,500 but
649		-
650		-	T92
651		-
652		-	not over $34,000
653		-
654		-	11%
655		-
656		-	T93
657		-
658		-	Over $34,000 but
659		-
660		-	T94
661		-
662		-	not over $61,000
663		-
664		-	10%
665		-
666		-	T95
667		-
668		-	Over $61,000 but
669		-
670		-	T96
671		-
672		-	not over $61,500
673		-
674		-	9%
675		-
676		-	T97
677		-
678		-	Over $61,500 but
679		-
680		-	T98
681		-
682		-	not over $62,000
683		-
684		-	8%
685		-
686		-	T99
687		-
688		-	Over $62,000 but
689		-
690		-	T100
691		-
692		-	not over $62,500
693		-
694		-	7%
695		-
696		-	T101
697		-
698		-	Over $62,500 but
699		-
700		-	T102
701		-
702		-	not over $63,000
703		-
704		-	6%
705		-
706		-	T103
707		-
708		-	Over $63,000 but
709		-
710		-	T104
711		-
712		-	not over $63,500
713		-
714		-	5%
715		-
716		-	T105
717		-
718		-	Over $63,500 but
719		-
720		-	T106
721		-
722		-	not over $64,000
723		-
724		-	4%
725		-
726		-	T107
727		-
728		-	Over $64,000 but
729		-
730		-	T108
731		-
732		-	not over $64,500
733		-
734		-	3%
735		-
736		-	T109
737		-
738		-	Over $64,500 but
739		-
740		-	T110
741		-
742		-	not over $65,000
743		-
744		-	2%
745		-
746		-	T111
747		-
748		-	Over $65,000 but
749		-
750		-	T112
751		-
752		-	not over $65,500
753		-
754		-	1%
755		-
756		-	(NEW) (K) For taxable years commencing on or after January 1, 2018, but prior to January 1, 2019:
757		-
758		-
759		-
760		-	T113 Connecticut
761		-	T114 Adjusted Gross Income Amount of Credit
762		-	T115 Over $16,000 but
763		-	T116 not over $20,000 75%
764		-	T117 Over $20,000 but
765		-	T118 not over $20,500 70%
766		-	T119 Over $20,500 but
767		-	T120 not over $21,000 65%
768		-	T121 Over $21,000 but
769		-	T122 not over $21,500 60%
770		-	T123 Over $21,500 but
771		-	T124 not over $22,000 55%
772		-	T125 Over $22,000 but
773		-	T126 not over $22,500 50%
774		-	T127 Over $22,500 but
775		-	T128 not over $23,000 45%
776		-	T129 Over $23,000 but
777		-	T130 not over $23,500 40%
778		-	T131 Over $23,500 but
779		-	T132 not over $26,300 35%
780		-	T133 Over $26,300 but
781		-	T134 not over $26,800 30%
782		-	T135 Over $26,800 but
783		-	T136 not over $27,300 25%
784		-	T137 Over $27,300 but
785		-	T138 not over $27,800 20%
786		-	T139 Over $27,800 but
787		-	T140 not over $32,800 15%
788		-	T141 Over $32,800 but
789		-	T142 not over $33,300 14%
790		-	T143 Over $33,300 but
791		-	T144 not over $33,800 13%
792		-	T145 Over $33,800 but
793		-	T146 not over $34,300 12%
794		-	T147 Over $34,300 but
795		-	T148 not over $34,800 11%
796		-	T149 Over $34,800 but
797		-	T150 not over $63,000 10%
798		-	T151 Over $63,000 but
799		-	T152 not over $63,500 9%
800		-	T153 Over $63,500 but
801		-	T154 not over $64,000 8%
802		-	T155 Over $64,000 but
803		-	T156 not over $64,500 7%
804		-	T157 Over $64,500 but
805		-	T158 not over $65,000 6%
806		-	T159 Over $65,000 but
807		-	T160 not over $65,500 5%
808		-	T161 Over $65,500 but
809		-	T162 not over $66,000 4%
810		-	T163 Over $66,000 but
811		-	T164 not over $66,500 3%
812		-	T165 Over $66,500 but
813		-	T166 not over $67,000 2%
814		-	T167 Over $67,000 but
815		-	T168 not over $67,500 1%
816		-
817		-	T113
818		-
819		-	Connecticut
820		-
821		-	T114
822		-
823		-	Adjusted Gross Income
824		-
825		-	Amount of Credit
826		-
827		-	T115
828		-
829		-	Over $16,000 but
830		-
831		-	T116
832		-
833		-	not over $20,000
834		-
835		-	75%
836		-
837		-	T117
838		-
839		-	Over $20,000 but
840		-
841		-	T118
842		-
843		-	not over $20,500
844		-
845		-	70%
846		-
847		-	T119
848		-
849		-	Over $20,500 but
850		-
851		-	T120
852		-
853		-	not over $21,000
854		-
855		-	65%
856		-
857		-	T121
858		-
859		-	Over $21,000 but
860		-
861		-	T122
862		-
863		-	not over $21,500
864		-
865		-	60%
866		-
867		-	T123
868		-
869		-	Over $21,500 but
870		-
871		-	T124
872		-
873		-	not over $22,000
874		-
875		-	55%
876		-
877		-	T125
878		-
879		-	Over $22,000 but
880		-
881		-	T126
882		-
883		-	not over $22,500
884		-
885		-	50%
886		-
887		-	T127
888		-
889		-	Over $22,500 but
890		-
891		-	T128
892		-
893		-	not over $23,000
894		-
895		-	45%
896		-
897		-	T129
898		-
899		-	Over $23,000 but
900		-
901		-	T130
902		-
903		-	not over $23,500
904		-
905		-	40%
906		-
907		-	T131
908		-
909		-	Over $23,500 but
910		-
911		-	T132
912		-
913		-	not over $26,300
914		-
915		-	35%
916		-
917		-	T133
918		-
919		-	Over $26,300 but
920		-
921		-	T134
922		-
923		-	not over $26,800
924		-
925		-	30%
926		-
927		-	T135
928		-
929		-	Over $26,800 but
930		-
931		-	T136
932		-
933		-	not over $27,300
934		-
935		-	25%
936		-
937		-	T137
938		-
939		-	Over $27,300 but
940		-
941		-	T138
942		-
943		-	not over $27,800
944		-
945		-	20%
946		-
947		-	T139
948		-
949		-	Over $27,800 but
950		-
951		-	T140
952		-
953		-	not over $32,800
954		-
955		-	15%
956		-
957		-	T141
958		-
959		-	Over $32,800 but
960		-
961		-	T142
962		-
963		-	not over $33,300
964		-
965		-	14%
966		-
967		-	T143
968		-
969		-	Over $33,300 but
970		-
971		-	T144
972		-
973		-	not over $33,800
974		-
975		-	13%
976		-
977		-	T145
978		-
979		-	Over $33,800 but
980		-
981		-	T146
982		-
983		-	not over $34,300
984		-
985		-	12%
986		-
987		-	T147
988		-
989		-	Over $34,300 but
990		-
991		-	T148
992		-
993		-	not over $34,800
994		-
995		-	11%
996		-
997		-	T149
998		-
999		-	Over $34,800 but
1000		-
1001		-	T150
1002		-
1003		-	not over $63,000
1004		-
1005		-	10%
1006		-
1007		-	T151
1008		-
1009		-	Over $63,000 but
1010		-
1011		-	T152
1012		-
1013		-	not over $63,500
1014		-
1015		-	9%
1016		-
1017		-	T153
1018		-
1019		-	Over $63,500 but
1020		-
1021		-	T154
1022		-
1023		-	not over $64,000
1024		-
1025		-	8%
1026		-
1027		-	T155
1028		-
1029		-	Over $64,000 but
1030		-
1031		-	T156
1032		-
1033		-	not over $64,500
1034		-
1035		-	7%
1036		-
1037		-	T157
1038		-
1039		-	Over $64,500 but
1040		-
1041		-	T158
1042		-
1043		-	not over $65,000
1044		-
1045		-	6%
1046		-
1047		-	T159
1048		-
1049		-	Over $65,000 but
1050		-
1051		-	T160
1052		-
1053		-	not over $65,500
1054		-
1055		-	5%
1056		-
1057		-	T161
1058		-
1059		-	Over $65,500 but
1060		-
1061		-	T162
1062		-
1063		-	not over $66,000
1064		-
1065		-	4%
1066		-
1067		-	T163
1068		-
1069		-	Over $66,000 but
1070		-
1071		-	T164
1072		-
1073		-	not over $66,500
1074		-
1075		-	3%
1076		-
1077		-	T165
1078		-
1079		-	Over $66,500 but
1080		-
1081		-	T166
1082		-
1083		-	not over $67,000
1084		-
1085		-	2%
1086		-
1087		-	T167
1088		-
1089		-	Over $67,000 but
1090		-
1091		-	T168
1092		-
1093		-	not over $67,500
1094		-
1095		-	1%
1096		-
1097		-	(NEW) (L) For taxable years commencing on or after January 1, 2019, but prior to January 1, 2020:
1098		-
1099		-
1100		-
1101		-	T169 Connecticut
1102		-	T170 Adjusted Gross Income Amount of Credit
1103		-	T171 Over $16,500 but
1104		-	T172 not over $20,600 75%
1105		-	T173 Over $20,600 but
1106		-	T174 not over $21,100 70%
1107		-	T175 Over $21,100 but
1108		-	T176 not over $21,600 65%
1109		-	T177 Over $21,600 but
1110		-	T178 not over $22,100 60%
1111		-	T179 Over $22,100 but
1112		-	T180 not over $22,600 55%
1113		-	T181 Over $22,600 but
1114		-	T182 not over $23,100 50%
1115		-	T183 Over $23,100 but
1116		-	T184 not over $23,600 45%
1117		-	T185 Over $23,600 but
1118		-	T186 not over $24,100 40%
1119		-	T187 Over $24,100 but
1120		-	T188 not over $27,000 35%
1121		-	T189 Over $27,000 but
1122		-	T190 not over $27,500 30%
1123		-	T191 Over $27,500 but
1124		-	T192 not over $28,000 25%
1125		-	T193 Over $28,000 but
1126		-	T194 not over $28,500 20%
1127		-	T195 Over $28,500 but
1128		-	T196 not over $33,600 15%
1129		-	T197 Over $33,600 but
1130		-	T198 not over $34,100 14%
1131		-	T199 Over $34,100 but
1132		-	T200 not over $34,600 13%
1133		-	T201 Over $34,600 but
1134		-	T202 not over $35,100 12%
1135		-	T203 Over $35,100 but
1136		-	T204 not over $35,600 11%
1137		-	T205 Over $35,600 but
1138		-	T206 not over $64,000 10%
1139		-	T207 Over $64,000 but
1140		-	T208 not over $64,500 9%
1141		-	T209 Over $64,500 but
1142		-	T210 not over $65,000 8%
1143		-	T211 Over $65,000 but
1144		-	T212 not over $65,500 7%
1145		-	T213 Over $65,500 but
1146		-	T214 not over $66,000 6%
1147		-	T215 Over $66,000 but
1148		-	T216 not over $66,500 5%
1149		-	T217 Over $66,500 but
1150		-	T218 not over $67,000 4%
1151		-	T219 Over $67,000 but
1152		-	T220 not over $67,500 3%
1153		-	T221 Over $67,500 but
1154		-	T222 not over $68,000 2%
1155		-	T223 Over $68,000 but
1156		-	T224 not over $68,500 1%
1157		-
1158		-	T169
1159		-
1160		-	Connecticut
1161		-
1162		-	T170
1163		-
1164		-	Adjusted Gross Income
1165		-
1166		-	Amount of Credit
1167		-
1168		-	T171
1169		-
1170		-	Over $16,500 but
1171		-
1172		-	T172
1173		-
1174		-	not over $20,600
1175		-
1176		-	75%
1177		-
1178		-	T173
1179		-
1180		-	Over $20,600 but
1181		-
1182		-	T174
1183		-
1184		-	not over $21,100
1185		-
1186		-	70%
1187		-
1188		-	T175
1189		-
1190		-	Over $21,100 but
1191		-
1192		-	T176
1193		-
1194		-	not over $21,600
1195		-
1196		-	65%
1197		-
1198		-	T177
1199		-
1200		-	Over $21,600 but
1201		-
1202		-	T178
1203		-
1204		-	not over $22,100
1205		-
1206		-	60%
1207		-
1208		-	T179
1209		-
1210		-	Over $22,100 but
1211		-
1212		-	T180
1213		-
1214		-	not over $22,600
1215		-
1216		-	55%
1217		-
1218		-	T181
1219		-
1220		-	Over $22,600 but
1221		-
1222		-	T182
1223		-
1224		-	not over $23,100
1225		-
1226		-	50%
1227		-
1228		-	T183
1229		-
1230		-	Over $23,100 but
1231		-
1232		-	T184
1233		-
1234		-	not over $23,600
1235		-
1236		-	45%
1237		-
1238		-	T185
1239		-
1240		-	Over $23,600 but
1241		-
1242		-	T186
1243		-
1244		-	not over $24,100
1245		-
1246		-	40%
1247		-
1248		-	T187
1249		-
1250		-	Over $24,100 but
1251		-
1252		-	T188
1253		-
1254		-	not over $27,000
1255		-
1256		-	35%
1257		-
1258		-	T189
1259		-
1260		-	Over $27,000 but
1261		-
1262		-	T190
1263		-
1264		-	not over $27,500
1265		-
1266		-	30%
1267		-
1268		-	T191
1269		-
1270		-	Over $27,500 but
1271		-
1272		-	T192
1273		-
1274		-	not over $28,000
1275		-
1276		-	25%
1277		-
1278		-	T193
1279		-
1280		-	Over $28,000 but
1281		-
1282		-	T194
1283		-
1284		-	not over $28,500
1285		-
1286		-	20%
1287		-
1288		-	T195
1289		-
1290		-	Over $28,500 but
1291		-
1292		-	T196
1293		-
1294		-	not over $33,600
1295		-
1296		-	15%
1297		-
1298		-	T197
1299		-
1300		-	Over $33,600 but
1301		-
1302		-	T198
1303		-
1304		-	not over $34,100
1305		-
1306		-	14%
1307		-
1308		-	T199
1309		-
1310		-	Over $34,100 but
1311		-
1312		-	T200
1313		-
1314		-	not over $34,600
1315		-
1316		-	13%
1317		-
1318		-	T201
1319		-
1320		-	Over $34,600 but
1321		-
1322		-	T202
1323		-
1324		-	not over $35,100
1325		-
1326		-	12%
1327		-
1328		-	T203
1329		-
1330		-	Over $35,100 but
1331		-
1332		-	T204
1333		-
1334		-	not over $35,600
1335		-
1336		-	11%
1337		-
1338		-	T205
1339		-
1340		-	Over $35,600 but
1341		-
1342		-	T206
1343		-
1344		-	not over $64,000
1345		-
1346		-	10%
1347		-
1348		-	T207
1349		-
1350		-	Over $64,000 but
1351		-
1352		-	T208
1353		-
1354		-	not over $64,500
1355		-
1356		-	9%
1357		-
1358		-	T209
1359		-
1360		-	Over $64,500 but
1361		-
1362		-	T210
1363		-
1364		-	not over $65,000
1365		-
1366		-	8%
1367		-
1368		-	T211
1369		-
1370		-	Over $65,000 but
1371		-
1372		-	T212
1373		-
1374		-	not over $65,500
1375		-
1376		-	7%
1377		-
1378		-	T213
1379		-
1380		-	Over $65,500 but
1381		-
1382		-	T214
1383		-
1384		-	not over $66,000
1385		-
1386		-	6%
1387		-
1388		-	T215
1389		-
1390		-	Over $66,000 but
1391		-
1392		-	T216
1393		-
1394		-	not over $66,500
1395		-
1396		-	5%
1397		-
1398		-	T217
1399		-
1400		-	Over $66,500 but
1401		-
1402		-	T218
1403		-
1404		-	not over $67,000
1405		-
1406		-	4%
1407		-
1408		-	T219
1409		-
1410		-	Over $67,000 but
1411		-
1412		-	T220
1413		-
1414		-	not over $67,500
1415		-
1416		-	3%
1417		-
1418		-	T221
1419		-
1420		-	Over $67,500 but
1421		-
1422		-	T222
1423		-
1424		-	not over $68,000
1425		-
1426		-	2%
1427		-
1428		-	T223
1429		-
1430		-	Over $68,000 but
1431		-
1432		-	T224
1433		-
1434		-	not over $68,500
1435		-
1436		-	1%
1437		-
1438		-	(NEW) (M) For taxable years commencing on or after January 1, 2020, but prior to January 1, 2021:
1439		-
1440		-
1441		-
1442		-	T225 Connecticut
1443		-	T226 Adjusted Gross Income Amount of Credit
1444		-	T227 Over $17,000 but
1445		-	T228 not over $21,300 75%
1446		-	T229 Over $21,300 but
1447		-	T230 not over $21,800 70%
1448		-	T231 Over $21,800 but
1449		-	T232 not over $22,300 65%
1450		-	T233 Over $22,300 but
1451		-	T234 not over $22,800 60%
1452		-	T235 Over $22,800 but
1453		-	T236 not over $23,300 55%
1454		-	T237 Over $23,300 but
1455		-	T238 not over $23,800 50%
1456		-	T239 Over $23,800 but
1457		-	T240 not over $24,300 45%
1458		-	T241 Over $24,300 but
1459		-	T242 not over $24,800 40%
1460		-	T243 Over $24,800 but
1461		-	T244 not over $27,800 35%
1462		-	T245 Over $27,800 but
1463		-	T246 not over $28,300 30%
1464		-	T247 Over $28,300 but
1465		-	T248 not over $28,800 25%
1466		-	T249 Over $28,800 but
1467		-	T250 not over $29,300 20%
1468		-	T251 Over $29,300 but
1469		-	T252 not over $34,600 15%
1470		-	T253 Over $34,600 but
1471		-	T254 not over $35,100 14%
1472		-	T255 Over $35,100 but
1473		-	T256 not over $35,600 13%
1474		-	T257 Over $35,600 but
1475		-	T258 not over $36,100 12%
1476		-	T259 Over $36,100 but
1477		-	T260 not over $36,600 11%
1478		-	T261 Over $36,600 but
1479		-	T262 not over $66,000 10%
1480		-	T263 Over $66,000 but
1481		-	T264 not over $66,500 9%
1482		-	T265 Over $66,500 but
1483		-	T266 not over $67,000 8%
1484		-	T267 Over $67,000 but
1485		-	T268 not over $67,500 7%
1486		-	T269 Over $67,500 but
1487		-	T270 not over $68,000 6%
1488		-	T271 Over $68,000 but
1489		-	T272 not over $68,500 5%
1490		-	T273 Over $68,500 but
1491		-	T274 not over $69,000 4%
1492		-	T275 Over $69,000 but
1493		-	T276 not over $69,500 3%
1494		-	T277 Over $69,500 but
1495		-	T278 not over $70,000 2%
1496		-	T279 Over $70,000 but
1497		-	T280 not over $70,500 1%
1498		-
1499		-	T225
1500		-
1501		-	Connecticut
1502		-
1503		-	T226
1504		-
1505		-	Adjusted Gross Income
1506		-
1507		-	Amount of Credit
1508		-
1509		-	T227
1510		-
1511		-	Over $17,000 but
1512		-
1513		-	T228
1514		-
1515		-	not over $21,300
1516		-
1517		-	75%
1518		-
1519		-	T229
1520		-
1521		-	Over $21,300 but
1522		-
1523		-	T230
1524		-
1525		-	not over $21,800
1526		-
1527		-	70%
1528		-
1529		-	T231
1530		-
1531		-	Over $21,800 but
1532		-
1533		-	T232
1534		-
1535		-	not over $22,300
1536		-
1537		-	65%
1538		-
1539		-	T233
1540		-
1541		-	Over $22,300 but
1542		-
1543		-	T234
1544		-
1545		-	not over $22,800
1546		-
1547		-	60%
1548		-
1549		-	T235
1550		-
1551		-	Over $22,800 but
1552		-
1553		-	T236
1554		-
1555		-	not over $23,300
1556		-
1557		-	55%
1558		-
1559		-	T237
1560		-
1561		-	Over $23,300 but
1562		-
1563		-	T238
1564		-
1565		-	not over $23,800
1566		-
1567		-	50%
1568		-
1569		-	T239
1570		-
1571		-	Over $23,800 but
1572		-
1573		-	T240
1574		-
1575		-	not over $24,300
1576		-
1577		-	45%
1578		-
1579		-	T241
1580		-
1581		-	Over $24,300 but
1582		-
1583		-	T242
1584		-
1585		-	not over $24,800
1586		-
1587		-	40%
1588		-
1589		-	T243
1590		-
1591		-	Over $24,800 but
1592		-
1593		-	T244
1594		-
1595		-	not over $27,800
1596		-
1597		-	35%
1598		-
1599		-	T245
1600		-
1601		-	Over $27,800 but
1602		-
1603		-	T246
1604		-
1605		-	not over $28,300
1606		-
1607		-	30%
1608		-
1609		-	T247
1610		-
1611		-	Over $28,300 but
1612		-
1613		-	T248
1614		-
1615		-	not over $28,800
1616		-
1617		-	25%
1618		-
1619		-	T249
1620		-
1621		-	Over $28,800 but
1622		-
1623		-	T250
1624		-
1625		-	not over $29,300
1626		-
1627		-	20%
1628		-
1629		-	T251
1630		-
1631		-	Over $29,300 but
1632		-
1633		-	T252
1634		-
1635		-	not over $34,600
1636		-
1637		-	15%
1638		-
1639		-	T253
1640		-
1641		-	Over $34,600 but
1642		-
1643		-	T254
1644		-
1645		-	not over $35,100
1646		-
1647		-	14%
1648		-
1649		-	T255
1650		-
1651		-	Over $35,100 but
1652		-
1653		-	T256
1654		-
1655		-	not over $35,600
1656		-
1657		-	13%
1658		-
1659		-	T257
1660		-
1661		-	Over $35,600 but
1662		-
1663		-	T258
1664		-
1665		-	not over $36,100
1666		-
1667		-	12%
1668		-
1669		-	T259
1670		-
1671		-	Over $36,100 but
1672		-
1673		-	T260
1674		-
1675		-	not over $36,600
1676		-
1677		-	11%
1678		-
1679		-	T261
1680		-
1681		-	Over $36,600 but
1682		-
1683		-	T262
1684		-
1685		-	not over $66,000
1686		-
1687		-	10%
1688		-
1689		-	T263
1690		-
1691		-	Over $66,000 but
1692		-
1693		-	T264
1694		-
1695		-	not over $66,500
1696		-
1697		-	9%
1698		-
1699		-	T265
1700		-
1701		-	Over $66,500 but
1702		-
1703		-	T266
1704		-
1705		-	not over $67,000
1706		-
1707		-	8%
1708		-
1709		-	T267
1710		-
1711		-	Over $67,000 but
1712		-
1713		-	T268
1714		-
1715		-	not over $67,500
1716		-
1717		-	7%
1718		-
1719		-	T269
1720		-
1721		-	Over $67,500 but
1722		-
1723		-	T270
1724		-
1725		-	not over $68,000
1726		-
1727		-	6%
1728		-
1729		-	T271
1730		-
1731		-	Over $68,000 but
1732		-
1733		-	T272
1734		-
1735		-	not over $68,500
1736		-
1737		-	5%
1738		-
1739		-	T273
1740		-
1741		-	Over $68,500 but
1742		-
1743		-	T274
1744		-
1745		-	not over $69,000
1746		-
1747		-	4%
1748		-
1749		-	T275
1750		-
1751		-	Over $69,000 but
1752		-
1753		-	T276
1754		-
1755		-	not over $69,500
1756		-
1757		-	3%
1758		-
1759		-	T277
1760		-
1761		-	Over $69,500 but
1762		-
1763		-	T278
1764		-
1765		-	not over $70,000
1766		-
1767		-	2%
1768		-
1769		-	T279
1770		-
1771		-	Over $70,000 but
1772		-
1773		-	T280
1774		-
1775		-	not over $70,500
1776		-
1777		-	1%
1778		-
1779		-	(NEW) (N) For taxable years commencing on or after January 1, 2021, but prior to January 1, 2022:
1780		-
1781		-
1782		-
1783		-	T281 Connecticut
1784		-	T282 Adjusted Gross Income Amount of Credit
1785		-	T283 Over $17,500 but
1786		-	T284 not over $21,900 75%
1787		-	T285 Over $21,900 but
1788		-	T286 not over $22,400 70%
1789		-	T287 Over $22,400 but
1790		-	T288 not over $22,900 65%
1791		-	T289 Over $22,900 but
1792		-	T290 not over $23,400 60%
1793		-	T291 Over $23,400 but
1794		-	T292 not over $23,900 55%
1795		-	T293 Over $23,900 but
1796		-	T294 not over $24,400 50%
1797		-	T295 Over $24,400 but
1798		-	T296 not over $24,900 45%
1799		-	T297 Over $24,900 but
1800		-	T298 not over $25,400 40%
1801		-	T299 Over $25,400 but
1802		-	T300 not over $28,400 35%
1803		-	T301 Over $28,400 but
1804		-	T302 not over $28,900 30%
1805		-	T303 Over $28,900 but
1806		-	T304 not over $29,400 25%
1807		-	T305 Over $29,400 but
1808		-	T306 not over $29,900 20%
1809		-	T307 Over $29,900 but
1810		-	T308 not over $35,300 15%
1811		-	T309 Over $35,300 but
1812		-	T310 not over $35,800 14%
1813		-	T311 Over $35,800 but
1814		-	T312 not over $36,300 13%
1815		-	T313 Over $36,300 but
1816		-	T314 not over $36,800 12%
1817		-	T315 Over $36,800 but
1818		-	T316 not over $37,300 11%
1819		-	T317 Over $37,300 but
1820		-	T318 not over $67,000 10%
1821		-	T319 Over $67,000 but
1822		-	T320 not over $67,500 9%
1823		-	T321 Over $67,500 but
1824		-	T322 not over $68,000 8%
1825		-	T323 Over $68,000 but
1826		-	T324 not over $68,500 7%
1827		-	T325 Over $68,500 but
1828		-	T326 not over $69,000 6%
1829		-	T327 Over $69,000 but
1830		-	T328 not over $69,500 5%
1831		-	T329 Over $69,500 but
1832		-	T330 not over $70,000 4%
1833		-	T331 Over $70,000 but
1834		-	T332 not over $70,500 3%
1835		-	T333 Over $70,500 but
1836		-	T334 not over $71,000 2%
1837		-	T335 Over $71,000 but
1838		-	T336 not over $71,500 1%
1839		-
1840		-	T281
1841		-
1842		-	Connecticut
1843		-
1844		-	T282
1845		-
1846		-	Adjusted Gross Income
1847		-
1848		-	Amount of Credit
1849		-
1850		-	T283
1851		-
1852		-	Over $17,500 but
1853		-
1854		-	T284
1855		-
1856		-	not over $21,900
1857		-
1858		-	75%
1859		-
1860		-	T285
1861		-
1862		-	Over $21,900 but
1863		-
1864		-	T286
1865		-
1866		-	not over $22,400
1867		-
1868		-	70%
1869		-
1870		-	T287
1871		-
1872		-	Over $22,400 but
1873		-
1874		-	T288
1875		-
1876		-	not over $22,900
1877		-
1878		-	65%
1879		-
1880		-	T289
1881		-
1882		-	Over $22,900 but
1883		-
1884		-	T290
1885		-
1886		-	not over $23,400
1887		-
1888		-	60%
1889		-
1890		-	T291
1891		-
1892		-	Over $23,400 but
1893		-
1894		-	T292
1895		-
1896		-	not over $23,900
1897		-
1898		-	55%
1899		-
1900		-	T293
1901		-
1902		-	Over $23,900 but
1903		-
1904		-	T294
1905		-
1906		-	not over $24,400
1907		-
1908		-	50%
1909		-
1910		-	T295
1911		-
1912		-	Over $24,400 but
1913		-
1914		-	T296
1915		-
1916		-	not over $24,900
1917		-
1918		-	45%
1919		-
1920		-	T297
1921		-
1922		-	Over $24,900 but
1923		-
1924		-	T298
1925		-
1926		-	not over $25,400
1927		-
1928		-	40%
1929		-
1930		-	T299
1931		-
1932		-	Over $25,400 but
1933		-
1934		-	T300
1935		-
1936		-	not over $28,400
1937		-
1938		-	35%
1939		-
1940		-	T301
1941		-
1942		-	Over $28,400 but
1943		-
1944		-	T302
1945		-
1946		-	not over $28,900
1947		-
1948		-	30%
1949		-
1950		-	T303
1951		-
1952		-	Over $28,900 but
1953		-
1954		-	T304
1955		-
1956		-	not over $29,400
1957		-
1958		-	25%
1959		-
1960		-	T305
1961		-
1962		-	Over $29,400 but
1963		-
1964		-	T306
1965		-
1966		-	not over $29,900
1967		-
1968		-	20%
1969		-
1970		-	T307
1971		-
1972		-	Over $29,900 but
1973		-
1974		-	T308
1975		-
1976		-	not over $35,300
1977		-
1978		-	15%
1979		-
1980		-	T309
1981		-
1982		-	Over $35,300 but
1983		-
1984		-	T310
1985		-
1986		-	not over $35,800
1987		-
1988		-	14%
1989		-
1990		-	T311
1991		-
1992		-	Over $35,800 but
1993		-
1994		-	T312
1995		-
1996		-	not over $36,300
1997		-
1998		-	13%
1999		-
2000		-	T313
2001		-
2002		-	Over $36,300 but
2003		-
2004		-	T314
2005		-
2006		-	not over $36,800
2007		-
2008		-	12%
2009		-
2010		-	T315
2011		-
2012		-	Over $36,800 but
2013		-
2014		-	T316
2015		-
2016		-	not over $37,300
2017		-
2018		-	11%
2019		-
2020		-	T317
2021		-
2022		-	Over $37,300 but
2023		-
2024		-	T318
2025		-
2026		-	not over $67,000
2027		-
2028		-	10%
2029		-
2030		-	T319
2031		-
2032		-	Over $67,000 but
2033		-
2034		-	T320
2035		-
2036		-	not over $67,500
2037		-
2038		-	9%
2039		-
2040		-	T321
2041		-
2042		-	Over $67,500 but
2043		-
2044		-	T322
2045		-
2046		-	not over $68,000
2047		-
2048		-	8%
2049		-
2050		-	T323
2051		-
2052		-	Over $68,000 but
2053		-
2054		-	T324
2055		-
2056		-	not over $68,500
2057		-
2058		-	7%
2059		-
2060		-	T325
2061		-
2062		-	Over $68,500 but
2063		-
2064		-	T326
2065		-
2066		-	not over $69,000
2067		-
2068		-	6%
2069		-
2070		-	T327
2071		-
2072		-	Over $69,000 but
2073		-
2074		-	T328
2075		-
2076		-	not over $69,500
2077		-
2078		-	5%
2079		-
2080		-	T329
2081		-
2082		-	Over $69,500 but
2083		-
2084		-	T330
2085		-
2086		-	not over $70,000
2087		-
2088		-	4%
2089		-
2090		-	T331
2091		-
2092		-	Over $70,000 but
2093		-
2094		-	T332
2095		-
2096		-	not over $70,500
2097		-
2098		-	3%
2099		-
2100		-	T333
2101		-
2102		-	Over $70,500 but
2103		-
2104		-	T334
2105		-
2106		-	not over $71,000
2107		-
2108		-	2%
2109		-
2110		-	T335
2111		-
2112		-	Over $71,000 but
2113		-
2114		-	T336
2115		-
2116		-	not over $71,500
2117		-
2118		-	1%
2119		-
2120		-	(NEW) (O) For taxable years commencing on or after January 1, 2022, but prior to January 1, 2023:
2121		-
2122		-
2123		-
2124		-	T337 Connecticut
2125		-	T338 Adjusted Gross Income Amount of Credit
2126		-	T339 Over $18,000 but
2127		-	T340 not over $22,500 75%
2128		-	T341 Over $22,500 but
2129		-	T342 not over $23,000 70%
2130		-	T343 Over $23,000 but
2131		-	T344 not over $23,500 65%
2132		-	T345 Over $23,500 but
2133		-	T346 not over $24,000 60%
2134		-	T347 Over $24,000 but
2135		-	T348 not over $24,500 55%
2136		-	T349 Over $24,500 but
2137		-	T350 not over $25,000 50%
2138		-	T351 Over $25,000 but
2139		-	T352 not over $25,500 45%
2140		-	T353 Over $25,500 but
2141		-	T354 not over $26,000 40%
2142		-	T355 Over $26,000 but
2143		-	T356 not over $29,100 35%
2144		-	T357 Over $29,100 but
2145		-	T358 not over $29,600 30%
2146		-	T359 Over $29,600 but
2147		-	T360 not over $30,100 25%
2148		-	T361 Over $30,100 but
2149		-	T362 not over $30,600 20%
2150		-	T363 Over $30,600 but
2151		-	T364 not over $36,100 15%
2152		-	T365 Over $36,100 but
2153		-	T366 not over $36,600 14%
2154		-	T367 Over $36,600 but
2155		-	T368 not over $37,100 13%
2156		-	T369 Over $37,100 but
2157		-	T370 not over $37,600 12%
2158		-	T371 Over $37,600 but
2159		-	T372 not over $38,100 11%
2160		-	T373 Over $38,100 but
2161		-	T374 not over $69,000 10%
2162		-	T375 Over $69,000 but
2163		-	T376 not over $69,500 9%
2164		-	T377 Over $69,500 but
2165		-	T378 not over $70,000 8%
2166		-	T379 Over $70,000 but
2167		-	T380 not over $70,500 7%
2168		-	T381 Over $70,500 but
2169		-	T382 not over $71,000 6%
2170		-	T383 Over $71,000 but
2171		-	T384 not over $71,500 5%
2172		-	T385 Over $71,500 but
2173		-	T386 not over $72,000 4%
2174		-	T387 Over $72,000 but
2175		-	T388 not over $72,500 3%
2176		-	T389 Over $72,500 but
2177		-	T390 not over $73,000 2%
2178		-	T391 Over $73,000 but
2179		-	T392 not over $73,500 1%
2180		-
2181		-	T337
2182		-
2183		-	Connecticut
2184		-
2185		-	T338
2186		-
2187		-	Adjusted Gross Income
2188		-
2189		-	Amount of Credit
2190		-
2191		-	T339
2192		-
2193		-	Over $18,000 but
2194		-
2195		-	T340
2196		-
2197		-	not over $22,500
2198		-
2199		-	75%
2200		-
2201		-	T341
2202		-
2203		-	Over $22,500 but
2204		-
2205		-	T342
2206		-
2207		-	not over $23,000
2208		-
2209		-	70%
2210		-
2211		-	T343
2212		-
2213		-	Over $23,000 but
2214		-
2215		-	T344
2216		-
2217		-	not over $23,500
2218		-
2219		-	65%
2220		-
2221		-	T345
2222		-
2223		-	Over $23,500 but
2224		-
2225		-	T346
2226		-
2227		-	not over $24,000
2228		-
2229		-	60%
2230		-
2231		-	T347
2232		-
2233		-	Over $24,000 but
2234		-
2235		-	T348
2236		-
2237		-	not over $24,500
2238		-
2239		-	55%
2240		-
2241		-	T349
2242		-
2243		-	Over $24,500 but
2244		-
2245		-	T350
2246		-
2247		-	not over $25,000
2248		-
2249		-	50%
2250		-
2251		-	T351
2252		-
2253		-	Over $25,000 but
2254		-
2255		-	T352
2256		-
2257		-	not over $25,500
2258		-
2259		-	45%
2260		-
2261		-	T353
2262		-
2263		-	Over $25,500 but
2264		-
2265		-	T354
2266		-
2267		-	not over $26,000
2268		-
2269		-	40%
2270		-
2271		-	T355
2272		-
2273		-	Over $26,000 but
2274		-
2275		-	T356
2276		-
2277		-	not over $29,100
2278		-
2279		-	35%
2280		-
2281		-	T357
2282		-
2283		-	Over $29,100 but
2284		-
2285		-	T358
2286		-
2287		-	not over $29,600
2288		-
2289		-	30%
2290		-
2291		-	T359
2292		-
2293		-	Over $29,600 but
2294		-
2295		-	T360
2296		-
2297		-	not over $30,100
2298		-
2299		-	25%
2300		-
2301		-	T361
2302		-
2303		-	Over $30,100 but
2304		-
2305		-	T362
2306		-
2307		-	not over $30,600
2308		-
2309		-	20%
2310		-
2311		-	T363
2312		-
2313		-	Over $30,600 but
2314		-
2315		-	T364
2316		-
2317		-	not over $36,100
2318		-
2319		-	15%
2320		-
2321		-	T365
2322		-
2323		-	Over $36,100 but
2324		-
2325		-	T366
2326		-
2327		-	not over $36,600
2328		-
2329		-	14%
2330		-
2331		-	T367
2332		-
2333		-	Over $36,600 but
2334		-
2335		-	T368
2336		-
2337		-	not over $37,100
2338		-
2339		-	13%
2340		-
2341		-	T369
2342		-
2343		-	Over $37,100 but
2344		-
2345		-	T370
2346		-
2347		-	not over $37,600
2348		-
2349		-	12%
2350		-
2351		-	T371
2352		-
2353		-	Over $37,600 but
2354		-
2355		-	T372
2356		-
2357		-	not over $38,100
2358		-
2359		-	11%
2360		-
2361		-	T373
2362		-
2363		-	Over $38,100 but
2364		-
2365		-	T374
2366		-
2367		-	not over $69,000
2368		-
2369		-	10%
2370		-
2371		-	T375
2372		-
2373		-	Over $69,000 but
2374		-
2375		-	T376
2376		-
2377		-	not over $69,500
2378		-
2379		-	9%
2380		-
2381		-	T377
2382		-
2383		-	Over $69,500 but
2384		-
2385		-	T378
2386		-
2387		-	not over $70,000
2388		-
2389		-	8%
2390		-
2391		-	T379
2392		-
2393		-	Over $70,000 but
2394		-
2395		-	T380
2396		-
2397		-	not over $70,500
2398		-
2399		-	7%
2400		-
2401		-	T381
2402		-
2403		-	Over $70,500 but
2404		-
2405		-	T382
2406		-
2407		-	not over $71,000
2408		-
2409		-	6%
2410		-
2411		-	T383
2412		-
2413		-	Over $71,000 but
2414		-
2415		-	T384
2416		-
2417		-	not over $71,500
2418		-
2419		-	5%
2420		-
2421		-	T385
2422		-
2423		-	Over $71,500 but
2424		-
2425		-	T386
2426		-
2427		-	not over $72,000
2428		-
2429		-	4%
2430		-
2431		-	T387
2432		-
2433		-	Over $72,000 but
2434		-
2435		-	T388
2436		-
2437		-	not over $72,500
2438		-
2439		-	3%
2440		-
2441		-	T389
2442		-
2443		-	Over $72,500 but
2444		-
2445		-	T390
2446		-
2447		-	not over $73,000
2448		-
2449		-	2%
2450		-
2451		-	T391
2452		-
2453		-	Over $73,000 but
2454		-
2455		-	T392
2456		-
2457		-	not over $73,500
2458		-
2459		-	1%
2460		-
2461		-	(NEW) (P) For taxable years commencing on or after January 1, 2023, but prior to January 1, 2024:
2462		-
2463		-
2464		-
2465		-	T393 Connecticut
2466		-	T394 Adjusted Gross Income Amount of Credit
2467		-	T395 Over $18,500 but
2468		-	T396 not over $23,100 75%
2469		-	T397 Over $23,100 but
2470		-	T398 not over $23,600 70%
2471		-	T399 Over $23,600 but
2472		-	T400 not over $24,100 65%
2473		-	T401 Over $24,100 but
2474		-	T402 not over $24,600 60%
2475		-	T403 Over $24,600 but
2476		-	T404 not over $25,100 55%
2477		-	T405 Over $25,100 but
2478		-	T406 not over $25,600 50%
2479		-	T407 Over $25,600 but
2480		-	T408 not over $26,100 45%
2481		-	T409 Over $26,100 but
2482		-	T410 not over $26,600 40%
2483		-	T411 Over $26,600 but
2484		-	T412 not over $29,800 35%
2485		-	T413 Over $29,800 but
2486		-	T414 not over $30,300 30%
2487		-	T415 Over $30,300 but
2488		-	T416 not over $30,800 25%
2489		-	T417 Over $30,800 but
2490		-	T418 not over $31,300 20%
2491		-	T419 Over $31,300 but
2492		-	T420 not over $36,900 15%
2493		-	T421 Over $36,900 but
2494		-	T422 not over $37,400 14%
2495		-	T423 Over $37,400 but
2496		-	T424 not over $37,900 13%
2497		-	T425 Over $37,900 but
2498		-	T426 not over $38,400 12%
2499		-	T427 Over $38,400 but
2500		-	T428 not over $38,900 11%
2501		-	T429 Over $38,900 but
2502		-	T430 not over $70,000 10%
2503		-	T431 Over $70,000 but
2504		-	T432 not over $70,500 9%
2505		-	T433 Over $70,500 but
2506		-	T434 not over $71,000 8%
2507		-	T435 Over $71,000 but
2508		-	T436 not over $71,500 7%
2509		-	T437 Over $71,500 but
2510		-	T438 not over $72,000 6%
2511		-	T439 Over $72,000 but
2512		-	T440 not over $72,500 5%
2513		-	T441 Over $72,500 but
2514		-	T442 not over $73,000 4%
2515		-	T443 Over $73,000 but
2516		-	T444 not over $73,500 3%
2517		-	T445 Over $73,500 but
2518		-	T446 not over $74,000 2%
2519		-	T447 Over $74,000 but
2520		-	T448 not over $74,500 1%
2521		-
2522		-	T393
2523		-
2524		-	Connecticut
2525		-
2526		-	T394
2527		-
2528		-	Adjusted Gross Income
2529		-
2530		-	Amount of Credit
2531		-
2532		-	T395
2533		-
2534		-	Over $18,500 but
2535		-
2536		-	T396
2537		-
2538		-	not over $23,100
2539		-
2540		-	75%
2541		-
2542		-	T397
2543		-
2544		-	Over $23,100 but
2545		-
2546		-	T398
2547		-
2548		-	not over $23,600
2549		-
2550		-	70%
2551		-
2552		-	T399
2553		-
2554		-	Over $23,600 but
2555		-
2556		-	T400
2557		-
2558		-	not over $24,100
2559		-
2560		-	65%
2561		-
2562		-	T401
2563		-
2564		-	Over $24,100 but
2565		-
2566		-	T402
2567		-
2568		-	not over $24,600
2569		-
2570		-	60%
2571		-
2572		-	T403
2573		-
2574		-	Over $24,600 but
2575		-
2576		-	T404
2577		-
2578		-	not over $25,100
2579		-
2580		-	55%
2581		-
2582		-	T405
2583		-
2584		-	Over $25,100 but
2585		-
2586		-	T406
2587		-
2588		-	not over $25,600
2589		-
2590		-	50%
2591		-
2592		-	T407
2593		-
2594		-	Over $25,600 but
2595		-
2596		-	T408
2597		-
2598		-	not over $26,100
2599		-
2600		-	45%
2601		-
2602		-	T409
2603		-
2604		-	Over $26,100 but
2605		-
2606		-	T410
2607		-
2608		-	not over $26,600
2609		-
2610		-	40%
2611		-
2612		-	T411
2613		-
2614		-	Over $26,600 but
2615		-
2616		-	T412
2617		-
2618		-	not over $29,800
2619		-
2620		-	35%
2621		-
2622		-	T413
2623		-
2624		-	Over $29,800 but
2625		-
2626		-	T414
2627		-
2628		-	not over $30,300
2629		-
2630		-	30%
2631		-
2632		-	T415
2633		-
2634		-	Over $30,300 but
2635		-
2636		-	T416
2637		-
2638		-	not over $30,800
2639		-
2640		-	25%
2641		-
2642		-	T417
2643		-
2644		-	Over $30,800 but
2645		-
2646		-	T418
2647		-
2648		-	not over $31,300
2649		-
2650		-	20%
2651		-
2652		-	T419
2653		-
2654		-	Over $31,300 but
2655		-
2656		-	T420
2657		-
2658		-	not over $36,900
2659		-
2660		-	15%
2661		-
2662		-	T421
2663		-
2664		-	Over $36,900 but
2665		-
2666		-	T422
2667		-
2668		-	not over $37,400
2669		-
2670		-	14%
2671		-
2672		-	T423
2673		-
2674		-	Over $37,400 but
2675		-
2676		-	T424
2677		-
2678		-	not over $37,900
2679		-
2680		-	13%
2681		-
2682		-	T425
2683		-
2684		-	Over $37,900 but
2685		-
2686		-	T426
2687		-
2688		-	not over $38,400
2689		-
2690		-	12%
2691		-
2692		-	T427
2693		-
2694		-	Over $38,400 but
2695		-
2696		-	T428
2697		-
2698		-	not over $38,900
2699		-
2700		-	11%
2701		-
2702		-	T429
2703		-
2704		-	Over $38,900 but
2705		-
2706		-	T430
2707		-
2708		-	not over $70,000
2709		-
2710		-	10%
2711		-
2712		-	T431
2713		-
2714		-	Over $70,000 but
2715		-
2716		-	T432
2717		-
2718		-	not over $70,500
2719		-
2720		-	9%
2721		-
2722		-	T433
2723		-
2724		-	Over $70,500 but
2725		-
2726		-	T434
2727		-
2728		-	not over $71,000
2729		-
2730		-	8%
2731		-
2732		-	T435
2733		-
2734		-	Over $71,000 but
2735		-
2736		-	T436
2737		-
2738		-	not over $71,500
2739		-
2740		-	7%
2741		-
2742		-	T437
2743		-
2744		-	Over $71,500 but
2745		-
2746		-	T438
2747		-
2748		-	not over $72,000
2749		-
2750		-	6%
2751		-
2752		-	T439
2753		-
2754		-	Over $72,000 but
2755		-
2756		-	T440
2757		-
2758		-	not over $72,500
2759		-
2760		-	5%
2761		-
2762		-	T441
2763		-
2764		-	Over $72,500 but
2765		-
2766		-	T442
2767		-
2768		-	not over $73,000
2769		-
2770		-	4%
2771		-
2772		-	T443
2773		-
2774		-	Over $73,000 but
2775		-
2776		-	T444
2777		-
2778		-	not over $73,500
2779		-
2780		-	3%
2781		-
2782		-	T445
2783		-
2784		-	Over $73,500 but
2785		-
2786		-	T446
2787		-
2788		-	not over $74,000
2789		-
2790		-	2%
2791		-
2792		-	T447
2793		-
2794		-	Over $74,000 but
2795		-
2796		-	T448
2797		-
2798		-	not over $74,500
2799		-
2800		-	1%
2801		-
2802		-	(NEW) (Q) For taxable years commencing on or after January 1, 2024, but prior to January 1, 2025:
2803		-
2804		-
2805		-
2806		-	T449 Connecticut
2807		-	T450 Adjusted Gross Income Amount of Credit
2808		-	T451 Over $19,000 but
2809		-	T452 not over $23,800 75%
2810		-	T453 Over $23,800 but
2811		-	T454 not over $24,300 70%
2812		-	T455 Over $24,300 but
2813		-	T456 not over $24,800 65%
2814		-	T457 Over $24,800 but
2815		-	T458 not over $25,300 60%
2816		-	T459 Over $25,300 but
2817		-	T460 not over $25,800 55%
2818		-	T461 Over $25,800 but
2819		-	T462 not over $26,300 50%
2820		-	T463 Over $26,300 but
2821		-	T464 not over $26,800 45%
2822		-	T465 Over $26,800 but
2823		-	T466 not over $27,300 40%
2824		-	T467 Over $27,300 but
2825		-	T468 not over $30,600 35%
2826		-	T469 Over $30,600 but
2827		-	T470 not over $31,100 30%
2828		-	T471 Over $31,100 but
2829		-	T472 not over $31,600 25%
2830		-	T473 Over $31,600 but
2831		-	T474 not over $32,100 20%
2832		-	T475 Over $32,100 but
2833		-	T476 not over $37,900 15%
2834		-	T477 Over $37,900 but
2835		-	T478 not over $38,400 14%
2836		-	T479 Over $38,400 but
2837		-	T480 not over $38,900 13%
2838		-	T481 Over $38,900 but
2839		-	T482 not over $39,400 12%
2840		-	T483 Over $39,400 but
2841		-	T484 not over $39,900 11%
2842		-	T485 Over $39,900 but
2843		-	T486 not over $72,000 10%
2844		-	T487 Over $72,000 but
2845		-	T488 not over $72,500 9%
2846		-	T489 Over $72,500 but
2847		-	T490 not over $73,000 8%
2848		-	T491 Over $73,000 but
2849		-	T492 not over $73,500 7%
2850		-	T493 Over $73,500 but
2851		-	T494 not over $74,000 6%
2852		-	T495 Over $74,000 but
2853		-	T496 not over $74,500 5%
2854		-	T497 Over $74,500 but
2855		-	T498 not over $75,000 4%
2856		-	T499 Over $75,000 but
2857		-	T500 not over $75,500 3%
2858		-	T501 Over $75,500 but
2859		-	T502 not over $76,000 2%
2860		-	T503 Over $76,000 but
2861		-	T504 not over $76,500 1%
2862		-
2863		-	T449
2864		-
2865		-	Connecticut
2866		-
2867		-	T450
2868		-
2869		-	Adjusted Gross Income
2870		-
2871		-	Amount of Credit
2872		-
2873		-	T451
2874		-
2875		-	Over $19,000 but
2876		-
2877		-	T452
2878		-
2879		-	not over $23,800
2880		-
2881		-	75%
2882		-
2883		-	T453
2884		-
2885		-	Over $23,800 but
2886		-
2887		-	T454
2888		-
2889		-	not over $24,300
2890		-
2891		-	70%
2892		-
2893		-	T455
2894		-
2895		-	Over $24,300 but
2896		-
2897		-	T456
2898		-
2899		-	not over $24,800
2900		-
2901		-	65%
2902		-
2903		-	T457
2904		-
2905		-	Over $24,800 but
2906		-
2907		-	T458
2908		-
2909		-	not over $25,300
2910		-
2911		-	60%
2912		-
2913		-	T459
2914		-
2915		-	Over $25,300 but
2916		-
2917		-	T460
2918		-
2919		-	not over $25,800
2920		-
2921		-	55%
2922		-
2923		-	T461
2924		-
2925		-	Over $25,800 but
2926		-
2927		-	T462
2928		-
2929		-	not over $26,300
2930		-
2931		-	50%
2932		-
2933		-	T463
2934		-
2935		-	Over $26,300 but
2936		-
2937		-	T464
2938		-
2939		-	not over $26,800
2940		-
2941		-	45%
2942		-
2943		-	T465
2944		-
2945		-	Over $26,800 but
2946		-
2947		-	T466
2948		-
2949		-	not over $27,300
2950		-
2951		-	40%
2952		-
2953		-	T467
2954		-
2955		-	Over $27,300 but
2956		-
2957		-	T468
2958		-
2959		-	not over $30,600
2960		-
2961		-	35%
2962		-
2963		-	T469
2964		-
2965		-	Over $30,600 but
2966		-
2967		-	T470
2968		-
2969		-	not over $31,100
2970		-
2971		-	30%
2972		-
2973		-	T471
2974		-
2975		-	Over $31,100 but
2976		-
2977		-	T472
2978		-
2979		-	not over $31,600
2980		-
2981		-	25%
2982		-
2983		-	T473
2984		-
2985		-	Over $31,600 but
2986		-
2987		-	T474
2988		-
2989		-	not over $32,100
2990		-
2991		-	20%
2992		-
2993		-	T475
2994		-
2995		-	Over $32,100 but
2996		-
2997		-	T476
2998		-
2999		-	not over $37,900
3000		-
3001		-	15%
3002		-
3003		-	T477
3004		-
3005		-	Over $37,900 but
3006		-
3007		-	T478
3008		-
3009		-	not over $38,400
3010		-
3011		-	14%
3012		-
3013		-	T479
3014		-
3015		-	Over $38,400 but
3016		-
3017		-	T480
3018		-
3019		-	not over $38,900
3020		-
3021		-	13%
3022		-
3023		-	T481
3024		-
3025		-	Over $38,900 but
3026		-
3027		-	T482
3028		-
3029		-	not over $39,400
3030		-
3031		-	12%
3032		-
3033		-	T483
3034		-
3035		-	Over $39,400 but
3036		-
3037		-	T484
3038		-
3039		-	not over $39,900
3040		-
3041		-	11%
3042		-
3043		-	T485
3044		-
3045		-	Over $39,900 but
3046		-
3047		-	T486
3048		-
3049		-	not over $72,000
3050		-
3051		-	10%
3052		-
3053		-	T487
3054		-
3055		-	Over $72,000 but
3056		-
3057		-	T488
3058		-
3059		-	not over $72,500
3060		-
3061		-	9%
3062		-
3063		-	T489
3064		-
3065		-	Over $72,500 but
3066		-
3067		-	T490
3068		-
3069		-	not over $73,000
3070		-
3071		-	8%
3072		-
3073		-	T491
3074		-
3075		-	Over $73,000 but
3076		-
3077		-	T492
3078		-
3079		-	not over $73,500
3080		-
3081		-	7%
3082		-
3083		-	T493
3084		-
3085		-	Over $73,500 but
3086		-
3087		-	T494
3088		-
3089		-	not over $74,000
3090		-
3091		-	6%
3092		-
3093		-	T495
3094		-
3095		-	Over $74,000 but
3096		-
3097		-	T496
3098		-
3099		-	not over $74,500
3100		-
3101		-	5%
3102		-
3103		-	T497
3104		-
3105		-	Over $74,500 but
3106		-
3107		-	T498
3108		-
3109		-	not over $75,000
3110		-
3111		-	4%
3112		-
3113		-	T499
3114		-
3115		-	Over $75,000 but
3116		-
3117		-	T500
3118		-
3119		-	not over $75,500
3120		-
3121		-	3%
3122		-
3123		-	T501
3124		-
3125		-	Over $75,500 but
3126		-
3127		-	T502
3128		-
3129		-	not over $76,000
3130		-
3131		-	2%
3132		-
3133		-	T503
3134		-
3135		-	Over $76,000 but
3136		-
3137		-	T504
3138		-
3139		-	not over $76,500
3140		-
3141		-	1%
3142		-
3143		-	(NEW) (R) For taxable years commencing on or after January 1, 2025, but prior to January 1, 2026:
3144		-
3145		-
3146		-
3147		-	T505 Connecticut
3148		-	T506 Adjusted Gross Income Amount of Credit
3149		-	T507 Over $19,500 but
3150		-	T508 not over $24,400 75%
3151		-	T509 Over $24,400 but
3152		-	T510 not over $24,900 70%
3153		-	T511 Over $24,900 but
3154		-	T512 not over $25,400 65%
3155		-	T513 Over $25,400 but
3156		-	T514 not over $25,900 60%
3157		-	T515 Over $25,900 but
3158		-	T516 not over $26,400 55%
3159		-	T517 Over $26,400 but
3160		-	T518 not over $26,900 50%
3161		-	T519 Over $26,900 but
3162		-	T520 not over $27,400 45%
3163		-	T521 Over $27,400 but
3164		-	T522 not over $27,900 40%
3165		-	T523 Over $27,900 but
3166		-	T524 not over $31,200 35%
3167		-	T525 Over $31,200 but
3168		-	T526 not over $31,700 30%
3169		-	T527 Over $31,700 but
3170		-	T528 not over $32,200 25%
3171		-	T529 Over $32,200 but
3172		-	T530 not over $32,700 20%
3173		-	T531 Over $32,700 but
3174		-	T532 not over $38,600 15%
3175		-	T533 Over $38,600 but
3176		-	T534 not over $39,100 14%
3177		-	T535 Over $39,100 but
3178		-	T536 not over $39,600 13%
3179		-	T537 Over $39,600 but
3180		-	T538 not over $40,100 12%
3181		-	T539 Over $40,100 but
3182		-	T540 not over $40,600 11%
3183		-	T541 Over $40,600 but
3184		-	T542 not over $73,000 10%
3185		-	T543 Over $73,000 but
3186		-	T544 not over $73,500 9%
3187		-	T545 Over $73,500 but
3188		-	T546 not over $74,000 8%
3189		-	T547 Over $74,000 but
3190		-	T548 not over $74,500 7%
3191		-	T549 Over $74,500 but
3192		-	T550 not over $75,000 6%
3193		-	T551 Over $75,000 but
3194		-	T552 not over $75,500 5%
3195		-	T553 Over $75,500 but
3196		-	T554 not over $76,000 4%
3197		-	T555 Over $76,000 but
3198		-	T556 not over $76,500 3%
3199		-	T557 Over $76,500 but
3200		-	T558 not over $77,000 2%
3201		-	T559 Over $77,000 but
3202		-	T560 not over $77,500 1%
3203		-
3204		-	T505
3205		-
3206		-	Connecticut
3207		-
3208		-	T506
3209		-
3210		-	Adjusted Gross Income
3211		-
3212		-	Amount of Credit
3213		-
3214		-	T507
3215		-
3216		-	Over $19,500 but
3217		-
3218		-	T508
3219		-
3220		-	not over $24,400
3221		-
3222		-	75%
3223		-
3224		-	T509
3225		-
3226		-	Over $24,400 but
3227		-
3228		-	T510
3229		-
3230		-	not over $24,900
3231		-
3232		-	70%
3233		-
3234		-	T511
3235		-
3236		-	Over $24,900 but
3237		-
3238		-	T512
3239		-
3240		-	not over $25,400
3241		-
3242		-	65%
3243		-
3244		-	T513
3245		-
3246		-	Over $25,400 but
3247		-
3248		-	T514
3249		-
3250		-	not over $25,900
3251		-
3252		-	60%
3253		-
3254		-	T515
3255		-
3256		-	Over $25,900 but
3257		-
3258		-	T516
3259		-
3260		-	not over $26,400
3261		-
3262		-	55%
3263		-
3264		-	T517
3265		-
3266		-	Over $26,400 but
3267		-
3268		-	T518
3269		-
3270		-	not over $26,900
3271		-
3272		-	50%
3273		-
3274		-	T519
3275		-
3276		-	Over $26,900 but
3277		-
3278		-	T520
3279		-
3280		-	not over $27,400
3281		-
3282		-	45%
3283		-
3284		-	T521
3285		-
3286		-	Over $27,400 but
3287		-
3288		-	T522
3289		-
3290		-	not over $27,900
3291		-
3292		-	40%
3293		-
3294		-	T523
3295		-
3296		-	Over $27,900 but
3297		-
3298		-	T524
3299		-
3300		-	not over $31,200
3301		-
3302		-	35%
3303		-
3304		-	T525
3305		-
3306		-	Over $31,200 but
3307		-
3308		-	T526
3309		-
3310		-	not over $31,700
3311		-
3312		-	30%
3313		-
3314		-	T527
3315		-
3316		-	Over $31,700 but
3317		-
3318		-	T528
3319		-
3320		-	not over $32,200
3321		-
3322		-	25%
3323		-
3324		-	T529
3325		-
3326		-	Over $32,200 but
3327		-
3328		-	T530
3329		-
3330		-	not over $32,700
3331		-
3332		-	20%
3333		-
3334		-	T531
3335		-
3336		-	Over $32,700 but
3337		-
3338		-	T532
3339		-
3340		-	not over $38,600
3341		-
3342		-	15%
3343		-
3344		-	T533
3345		-
3346		-	Over $38,600 but
3347		-
3348		-	T534
3349		-
3350		-	not over $39,100
3351		-
3352		-	14%
3353		-
3354		-	T535
3355		-
3356		-	Over $39,100 but
3357		-
3358		-	T536
3359		-
3360		-	not over $39,600
3361		-
3362		-	13%
3363		-
3364		-	T537
3365		-
3366		-	Over $39,600 but
3367		-
3368		-	T538
3369		-
3370		-	not over $40,100
3371		-
3372		-	12%
3373		-
3374		-	T539
3375		-
3376		-	Over $40,100 but
3377		-
3378		-	T540
3379		-
3380		-	not over $40,600
3381		-
3382		-	11%
3383		-
3384		-	T541
3385		-
3386		-	Over $40,600 but
3387		-
3388		-	T542
3389		-
3390		-	not over $73,000
3391		-
3392		-	10%
3393		-
3394		-	T543
3395		-
3396		-	Over $73,000 but
3397		-
3398		-	T544
3399		-
3400		-	not over $73,500
3401		-
3402		-	9%
3403		-
3404		-	T545
3405		-
3406		-	Over $73,500 but
3407		-
3408		-	T546
3409		-
3410		-	not over $74,000
3411		-
3412		-	8%
3413		-
3414		-	T547
3415		-
3416		-	Over $74,000 but
3417		-
3418		-	T548
3419		-
3420		-	not over $74,500
3421		-
3422		-	7%
3423		-
3424		-	T549
3425		-
3426		-	Over $74,500 but
3427		-
3428		-	T550
3429		-
3430		-	not over $75,000
3431		-
3432		-	6%
3433		-
3434		-	T551
3435		-
3436		-	Over $75,000 but
3437		-
3438		-	T552
3439		-
3440		-	not over $75,500
3441		-
3442		-	5%
3443		-
3444		-	T553
3445		-
3446		-	Over $75,500 but
3447		-
3448		-	T554
3449		-
3450		-	not over $76,000
3451		-
3452		-	4%
3453		-
3454		-	T555
3455		-
3456		-	Over $76,000 but
3457		-
3458		-	T556
3459		-
3460		-	not over $76,500
3461		-
3462		-	3%
3463		-
3464		-	T557
3465		-
3466		-	Over $76,500 but
3467		-
3468		-	T558
3469		-
3470		-	not over $77,000
3471		-
3472		-	2%
3473		-
3474		-	T559
3475		-
3476		-	Over $77,000 but
3477		-
3478		-	T560
3479		-
3480		-	not over $77,500
3481		-
3482		-	1%
3483		-
3484		-	(NEW) (S) For taxable years commencing on or after January 1, 2026:
3485		-
3486		-
3487		-
3488		-	T561 Connecticut
3489		-	T562 Adjusted Gross Income Amount of Credit
3490		-	T563 Over $20,000 but
3491		-	T564 not over $25,000 75%
3492		-	T565 Over $25,000 but
3493		-	T566 not over $25,500 70%
3494		-	T567 Over $25,500 but
3495		-	T568 not over $26,000 65%
3496		-	T569 Over $26,000 but
3497		-	T570 not over $26,500 60%
3498		-	T571 Over $26,500 but
3499		-	T572 not over $27,000 55%
3500		-	T573 Over $27,000 but
3501		-	T574 not over $27,500 50%
3502		-	T575 Over $27,500 but
3503		-	T576 not over $28,000 45%
3504		-	T577 Over $28,000 but
3505		-	T578 not over $28,500 40%
3506		-	T579 Over $28,500 but
3507		-	T580 not over $31,900 35%
3508		-	T581 Over $31,900 but
3509		-	T582 not over $32,400 30%
3510		-	T583 Over $32,400 but
3511		-	T584 not over $32,900 25%
3512		-	T585 Over $32,900 but
3513		-	T586 not over $33,400 20%
3514		-	T587 Over $33,400 but
3515		-	T588 not over $39,400 15%
3516		-	T589 Over $39,400 but
3517		-	T590 not over $39,900 14%
3518		-	T591 Over $39,900 but
3519		-	T592 not over $40,400 13%
3520		-	T593 Over $40,400 but
3521		-	T594 not over $40,900 12%
3522		-	T595 Over $40,900 but
3523		-	T596 not over $41,400 11%
3524		-	T597 Over $41,400 but
3525		-	T598 not over $75,000 10%
3526		-	T599 Over $75,000 but
3527		-	T600 not over $75,500 9%
3528		-	T601 Over $75,500 but
3529		-	T602 not over $76,000 8%
3530		-	T603 Over $76,000 but
3531		-	T604 not over $76,500 7%
3532		-	T605 Over $76,500 but
3533		-	T606 not over $77,000 6%
3534		-	T607 Over $77,000 but
3535		-	T608 not over $77,500 5%
3536		-	T609 Over $77,500 but
3537		-	T610 not over $78,000 4%
3538		-	T611 Over $78,000 but
3539		-	T612 not over $78,500 3%
3540		-	T613 Over $78,500 but
3541		-	T614 not over $79,000 2%
3542		-	T615 Over $79,000 but
3543		-	T616 not over $79,500 1%
3544		-
3545		-	T561
3546		-
3547		-	Connecticut
3548		-
3549		-	T562
3550		-
3551		-	Adjusted Gross Income
3552		-
3553		-	Amount of Credit
3554		-
3555		-	T563
3556		-
3557		-	Over $20,000 but
3558		-
3559		-	T564
3560		-
3561		-	not over $25,000
3562		-
3563		-	75%
3564		-
3565		-	T565
3566		-
3567		-	Over $25,000 but
3568		-
3569		-	T566
3570		-
3571		-	not over $25,500
3572		-
3573		-	70%
3574		-
3575		-	T567
3576		-
3577		-	Over $25,500 but
3578		-
3579		-	T568
3580		-
3581		-	not over $26,000
3582		-
3583		-	65%
3584		-
3585		-	T569
3586		-
3587		-	Over $26,000 but
3588		-
3589		-	T570
3590		-
3591		-	not over $26,500
3592		-
3593		-	60%
3594		-
3595		-	T571
3596		-
3597		-	Over $26,500 but
3598		-
3599		-	T572
3600		-
3601		-	not over $27,000
3602		-
3603		-	55%
3604		-
3605		-	T573
3606		-
3607		-	Over $27,000 but
3608		-
3609		-	T574
3610		-
3611		-	not over $27,500
3612		-
3613		-	50%
3614		-
3615		-	T575
3616		-
3617		-	Over $27,500 but
3618		-
3619		-	T576
3620		-
3621		-	not over $28,000
3622		-
3623		-	45%
3624		-
3625		-	T577
3626		-
3627		-	Over $28,000 but
3628		-
3629		-	T578
3630		-
3631		-	not over $28,500
3632		-
3633		-	40%
3634		-
3635		-	T579
3636		-
3637		-	Over $28,500 but
3638		-
3639		-	T580
3640		-
3641		-	not over $31,900
3642		-
3643		-	35%
3644		-
3645		-	T581
3646		-
3647		-	Over $31,900 but
3648		-
3649		-	T582
3650		-
3651		-	not over $32,400
3652		-
3653		-	30%
3654		-
3655		-	T583
3656		-
3657		-	Over $32,400 but
3658		-
3659		-	T584
3660		-
3661		-	not over $32,900
3662		-
3663		-	25%
3664		-
3665		-	T585
3666		-
3667		-	Over $32,900 but
3668		-
3669		-	T586
3670		-
3671		-	not over $33,400
3672		-
3673		-	20%
3674		-
3675		-	T587
3676		-
3677		-	Over $33,400 but
3678		-
3679		-	T588
3680		-
3681		-	not over $39,400
3682		-
3683		-	15%
3684		-
3685		-	T589
3686		-
3687		-	Over $39,400 but
3688		-
3689		-	T590
3690		-
3691		-	not over $39,900
3692		-
3693		-	14%
3694		-
3695		-	T591
3696		-
3697		-	Over $39,900 but
3698		-
3699		-	T592
3700		-
3701		-	not over $40,400
3702		-
3703		-	13%
3704		-
3705		-	T593
3706		-
3707		-	Over $40,400 but
3708		-
3709		-	T594
3710		-
3711		-	not over $40,900
3712		-
3713		-	12%
3714		-
3715		-	T595
3716		-
3717		-	Over $40,900 but
3718		-
3719		-	T596
3720		-
3721		-	not over $41,400
3722		-
3723		-	11%
3724		-
3725		-	T597
3726		-
3727		-	Over $41,400 but
3728		-
3729		-	T598
3730		-
3731		-	not over $75,000
3732		-
3733		-	10%
3734		-
3735		-	T599
3736		-
3737		-	Over $75,000 but
3738		-
3739		-	T600
3740		-
3741		-	not over $75,500
3742		-
3743		-	9%
3744		-
3745		-	T601
3746		-
3747		-	Over $75,500 but
3748		-
3749		-	T602
3750		-
3751		-	not over $76,000
3752		-
3753		-	8%
3754		-
3755		-	T603
3756		-
3757		-	Over $76,000 but
3758		-
3759		-	T604
3760		-
3761		-	not over $76,500
3762		-
3763		-	7%
3764		-
3765		-	T605
3766		-
3767		-	Over $76,500 but
3768		-
3769		-	T606
3770		-
3771		-	not over $77,000
3772		-
3773		-	6%
3774		-
3775		-	T607
3776		-
3777		-	Over $77,000 but
3778		-
3779		-	T608
3780		-
3781		-	not over $77,500
3782		-
3783		-	5%
3784		-
3785		-	T609
3786		-
3787		-	Over $77,500 but
3788		-
3789		-	T610
3790		-
3791		-	not over $78,000
3792		-
3793		-	4%
3794		-
3795		-	T611
3796		-
3797		-	Over $78,000 but
3798		-
3799		-	T612
3800		-
3801		-	not over $78,500
3802		-
3803		-	3%
3804		-
3805		-	T613
3806		-
3807		-	Over $78,500 but
3808		-
3809		-	T614
3810		-
3811		-	not over $79,000
3812		-
3813		-	2%
3814		-
3815		-	T615
3816		-
3817		-	Over $79,000 but
3818		-
3819		-	T616
3820		-
3821		-	not over $79,500
3822		-
3823		-	1%
3824		-
3825		-
3826		-
3827		-
3828		-	This act shall take effect as follows and shall amend the following sections:
3829		-	Section 1 January 1, 2017, and applicable to taxable years commencing on or after January 1, 2017 12-702(a)(2)
3830		-	Sec. 2 January 1, 2017, and applicable to taxable years commencing on or after January 1, 2017 12-703(a)(2)(I)
3831		-	Sec. 3 January 1, 2017, and applicable to taxable years commencing on or after January 1, 2017 12-703(a)(2)
3832		-
3833		-	This act shall take effect as follows and shall amend the following sections:
3834		-
3835		-	Section 1
3836		-
3837		-	January 1, 2017, and applicable to taxable years commencing on or after January 1, 2017
3838		-
3839		-	12-702(a)(2)
3840		-
3841		-	Sec. 2
3842		-
3843		-	January 1, 2017, and applicable to taxable years commencing on or after January 1, 2017
3844		-
3845		-	12-703(a)(2)(I)
3846		-
3847		-	Sec. 3
3848		-
3849		-	January 1, 2017, and applicable to taxable years commencing on or after January 1, 2017
3850		-
3851		-	12-703(a)(2)
	40	+	That subdivision (2) of subsection (a) of section 12-702 of the general statutes be amended to increase the personal exemption under the personal income tax for an unmarried individual in the following amounts: (1) For taxable years commencing on or after January 1, 2017, but prior to January 1, 2018, fifteen thousand five hundred dollars; (2) for taxable years commencing on or after January 1, 2018, but prior to January 1, 2019, sixteen thousand dollars; (3) for taxable years commencing on or after January 1, 2019, but prior to January 1, 2020, sixteen thousand five hundred dollars; (4) for taxable years commencing on or after January 1, 2020, but prior to January 1, 2021, seventeen thousand dollars; (5) for taxable years commencing on or after January 1, 2021, but prior to January 1, 2022, seventeen thousand five hundred dollars; (6) for taxable years commencing on or after January 1, 2022, but prior to January 1, 2023, eighteen thousand dollars; (7) for taxable years commencing on or after January 1, 2023, but prior to January 1, 2024, eighteen thousand five hundred dollars; (8) for taxable years commencing on or after January 1, 2024, but prior to January 1, 2025, nineteen thousand dollars; (9) for taxable years commencing on or after January 1, 2025, but prior to January 1, 2026, nineteen thousand five hundred dollars; and (10) for taxable years commencing on or after January 1, 2026, twenty thousand dollars.
3852	41
3853	42		Statement of Purpose:
3854	43
3855		-	To establish a ten-year plan to phase in an increase in the personal exemption for single-filers under the personal income tax.
3856		-
3857		-	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not underlined.]
3858		-
3859		-
3860		-
3861		-	Co-Sponsors: REP. JANOWSKI, 56th Dist.; REP. SERRA, 33rd Dist. REP. BOUKUS, 22nd Dist.; REP. SIMMONS, 144th Dist. REP. SCANLON, 98th Dist.; REP. ARCONTI, 109th Dist. REP. DEMICCO, 21st Dist.; REP. ZONI, 81st Dist. REP. GRESKO, 121st Dist.
3862		-
3863		-	Co-Sponsors:
3864		-
3865		-	REP. JANOWSKI, 56th Dist.; REP. SERRA, 33rd Dist.
3866		-
3867		-	REP. BOUKUS, 22nd Dist.; REP. SIMMONS, 144th Dist.
3868		-
3869		-	REP. SCANLON, 98th Dist.; REP. ARCONTI, 109th Dist.
3870		-
3871		-	REP. DEMICCO, 21st Dist.; REP. ZONI, 81st Dist.
3872		-
3873		-	REP. GRESKO, 121st Dist.
3874		-
3875		-	H.B. 5026
	44	+	To establish a ten-year plan to phase in an increase in the personal exemption for single-filers under the personal income tax in order to reduce the higher tax liability that is imposed on single-filers, including students, recent graduates, young people entering the workforce, widows, widowers and senior citizens, who pay up to five times more income tax than individuals filing jointly, in order to reduce the brain drain of youth leaving Connecticut for more favorable tax climates.