Connecticut 2023 Regular Session

Connecticut Senate Bill SB00771

Introduced
1/19/23  

Caption

An Act Establishing A Refundable Child Tax Credit.

Impact

If enacted, SB00771 would amend chapter 229 of the general statutes to create this child tax credit, which would directly affect the state's income tax laws. The bill is expected to alleviate financial strain on qualifying families and encourage families to make informed financial decisions related to child-rearing. It also aligns state tax legislation with evolving fiscal policies aimed at making tax systems more equitable by providing tax relief to families with children.

Summary

SB00771 is a proposed bill aimed at establishing a refundable child tax credit within the state's personal income tax framework. The bill proposes a credit of $250 per child for families, limited to a maximum of three children. The credit is designed to provide financial relief to households with children, whereby the amount diminishes as a family's federal adjusted gross income exceeds certain thresholds. This structure aims to target support towards lower- and middle-income families, helping them with child-related expenses.

Contention

There may be various points of contention surrounding SB00771, particularly around the inclusion and definition of income thresholds that dictate eligibility for the tax credit. Discussions may arise related to how the credit interacts with existing tax benefits and potential impacts on the state budget. Additionally, there could be debates regarding whether the reduction of the credit amount based on income is fair or adequately meets the needs of all families, particularly those just above the income limits.

Notable_points

As a part of the legislative process, SB00771 has undergone discussions and evaluations by multiple committees. It has not yet been voted on, and thus the engagement from legislators can serve as an indicator of its potential support or opposition within the General Assembly. The focus on a refundable child tax credit evidences a trend among policymakers to prioritize family welfare through financial incentives and supports.

Companion Bills

No companion bills found.

Previously Filed As

CT SB00036

An Act Establishing A Refundable Child Tax Credit.

CT HB05303

An Act Establishing A Child Income Tax Deduction.

CT HB05344

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

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 HB05492

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

CT SB00237

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

CT SB00302

An Act Expanding The Tax Credit For Qualified Apprenticeship Training Programs And Establishing A Pilot Program For Children Interested In Trades.

CT SB00341

An Act Establishing A Fallen Officer Fund And Providing Health Insurance Coverage To Survivors Of A Police Officer Killed In The Line Of Duty.

Similar Bills

No similar bills found.