Connecticut 2021 Regular Session

Connecticut House Bill HB06654

Introduced
3/18/21  
Introduced
3/18/21  
Refer
3/18/21  

Caption

An Act Establishing A Child Tax Credit Against The Personal Income Tax.

Impact

The legislation is set to take effect beginning January 1, 2022, and would impact financial years subsequent to that date. By introducing a child tax credit, the bill aims to alleviate the financial burdens faced by lower-income households and support their expenses related to raising children. Eligible taxpayers can claim up to three children with the credit amount varying depending on the family's adjusted gross income. Specifically, the credit offered would range from three hundred dollars to six hundred dollars per child for the 2022 and 2023 tax years, respectively.

Summary

House Bill 06654 proposes the establishment of a child tax credit against the personal income tax in Connecticut. The bill delineates specific qualifying criteria for eligible taxpayers, which include income thresholds based on filing status, such as unmarried individuals, heads of household, or married couples. The credit is designed to provide financial relief to families claiming dependents under the age of seventeen, allowing taxpayers to reduce their overall tax liability based on the number of qualifying children they can claim.

Contention

Discussion surrounding the bill has presented some contention regarding its eligibility criteria and credit structure. Advocates argue that the bill will provide much-needed tax relief to working families, enhancing their capacity to support their children. However, critics of the proposal may express concerns over the sufficiency of the credit amount, arguing that it may not address the broader economic challenges families face. Furthermore, the reliance on federal adjusted gross income for determining eligibility could also spark debates about equitable access to benefits among various socio-economic groups.

Companion Bills

No companion bills found.

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