Connecticut 2023 Regular Session

Connecticut House Bill HB05688

Introduced
1/18/23  
Introduced
1/18/23  

Caption

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

Impact

The enactment of HB 05688 would significantly impact the state's tax code, allowing for greater financial support for families and potentially reducing the overall tax burden on lower- to middle-income households. This could enhance economic stability for families, enabling parents to invest in their children’s education, healthcare, and everyday necessities. Critics of the bill could argue that the phased reduction in tax credit based on income might discourage higher earnings among families near the thresholds. However, proponents assert that the bill addresses pressing financial needs without placing undue strain on the state budget.

Summary

House Bill 05688, titled 'An Act Concerning A Child Tax Credit Against The Personal Income Tax', aims to establish a new child tax credit intended to provide financial relief for families in Connecticut. The proposed bill outlines a tax credit structure for taxpayers with children under the age of eighteen, which varies based on the parent's federal adjusted gross income (AGI). Under the provisions of the bill, families earning less than $100,000 would receive the full tax credit for each child, up to four children. As income increases, the amount of the credit diminishes according to established thresholds, transitioning to partial credits for families earning between $100,000 and $250,000.

Contention

One notable point of contention is the structure of the income thresholds and the corresponding percentage reductions in the child tax credit. While supporters believe this approach ensures that assistance reaches lower-income families more effectively, detractors may voice concerns about the adequacy of financial support as families earn slightly higher incomes. Additionally, discussions may arise surrounding the long-term fiscal implications of implementing such tax credits, including how they might affect state revenue and funding for other essential services.

Companion Bills

No companion bills found.

Previously Filed As

CT HB05303

An Act Establishing A Child Income Tax Deduction.

CT HB05281

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

CT SB00237

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

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 HB05492

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

CT HB05034

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

CT HB05020

An Act Concerning A Credit Against The Personal Income Tax For Certain Teachers.

CT HB05344

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

CT SB00076

An Act Reducing The Personal Income Tax Marginal Rates For Certain Taxpayers And Concerning The Asset Expense Deduction For Corporations.

Similar Bills

No similar bills found.