Connecticut 2022 Regular Session

Connecticut House Bill HB05403

Introduced
3/9/22  
Refer
3/9/22  
Refer
3/9/22  
Report Pass
4/5/22  
Refer
4/18/22  
Refer
4/18/22  
Report Pass
4/25/22  

Caption

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

Impact

The bill is designed to have a significant impact on state tax policy, particularly by enhancing financial support for families. By allowing a tax credit specifically aimed at families with dependent children, the bill seeks to alleviate some tax burdens, potentially increasing disposable income for these households. Such a measure aligns with broader state efforts to support families and stimulate economic activity through increased consumer spending. Moreover, this tax initiative may also serve to bolster the overall state economy by encouraging more stable family finances.

Summary

House Bill 5403 aims to establish a child tax credit for eligible taxpayers against their personal income tax. This credit would be applicable to residents who are subject to state taxes and have children under the age of seventeen. The proposed credit includes options for eligible taxpayers to receive up to $600 per child or $420 per child, with both amounts subject to gradual reductions based on the taxpayer's federal adjusted gross income. This initiative is poised to benefit families financially by reducing their tax liability, particularly for those with lower to moderate incomes.

Sentiment

The sentiment surrounding HB 5403 appears to be generally positive among family advocacy groups and lawmakers focusing on economic support for families. Proponents argue that the child tax credit is a necessary and timely measure that would provide direct financial relief to families, especially in light of economic challenges. However, there may be concerns from some fiscal conservatives regarding the long-term implications on state revenue and budget allocations, which could affect other funding priorities. Overall, the atmosphere indicates a supportive stance, although fiscal sustainability remains a point of discussion.

Contention

While the majority of discussions around HB 5403 have been supportive, notable points of contention may arise related to the fiscal impact. Critics might express concerns over the potential reductions in state revenue due to the implementation of these tax credits, especially if the number of eligible taxpayers significantly increases. Additionally, discussions may center on ensuring equity in tax relief—debates on whether the credit adequately addresses the needs of all families versus primarily benefiting those with children already financially secure enough to require less support. Ultimately, these considerations reflect a balance between providing supportive measures and maintaining responsible fiscal management.

Companion Bills

No companion bills found.

Previously Filed As

CT HB05303

An Act Establishing A Child Income Tax Deduction.

CT HB05040

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

CT HB05044

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

CT HB05034

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

CT SB00237

An Act Establishing A Personal Income Tax Deduction For Military Funeral Honor Guard Detail Compensation.

CT HB05344

An Act Establishing First-time Homebuyer Savings Accounts And A Related Tax Deduction And Credit.

CT SB00025

An Act Establishing A Property Tax Credit Against The Personal Income Tax For Certain Seniors.

CT HB05492

An Act Establishing A Farm Investment Tax Credit And Concerning The Threshold For Certain Optional Farm-related Property Tax Exemptions.

CT HB05281

An Act Allowing A Personal Income Tax Deduction For Stipends Paid To Volunteer Firefighting Or Emergency Medical Services Personnel.

CT SB00036

An Act Establishing A Refundable Child Tax Credit.

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