CT Gen Stat § 12-703 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 229 - Income Tax|Section 12-703 - Credits based on adjusted gross income.

 (a)(1) 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 a married individual filing separately or for taxable years commencing prior to January 1, 2000, who files under the federal income tax for such taxable year as an unmarried individual shall be entitled to a credit in determining the amount of tax liability for purposes of this chapter in accordance with the following schedule:|||ConnecticutAdjusted Gross Income||Amount of Credit|||Over $12,000 but|||||not over $15,000||75%|||Over $15,000 but|||||not over $15,500||70%|||Over $15,500 but|||||not over $16,000||65%|||Over $16,000 but|||||not over $16,500||60%|||Over $16,500 but|||||not over $17,000||55%|||Over $17,000 but|||||not over $17,500||50%|||Over $17,500 but|||||not over $18,000||45%|||Over $18,000 but|||||not over $18,500||40%|||Over $18,500 but|||||not over $20,000||35%|||Over $20,000 but|||||not over $20,500||30%|||Over $20,500 but|||||not over $21,000||25%|||Over $21,000 but|||||not over $21,500||20%|||Over $21,500 but|||||not over $25,000||15%|||Over $25,000 but|||||not over $25,500||14%|||Over $25,500 but|||||not over $26,000||13%|||Over $26,000 but|||||not over $26,500||12%|||Over $26,500 but|||||not over $27,000||11%|||Over $27,000 but|||||not over $48,000||10%|||Over $48,000 but|||||not over $48,500||9%|||Over $48,500 but|||||not over $49,000||8%|||Over $49,000 but|||||not over $49,500||7%|||Over $49,500 but|||||not over $50,000||6%|||Over $50,000 but|||||not over $50,500||5%|||Over $50,500 but|||||not over $51,000||4%|||Over $51,000 but|||||not over $51,500||3%|||Over $51,500 but|||||not over $52,000||2%|||Over $52,000 but|||||not over $52,500||1%|||(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 credit in determining the amount of tax liability for purposes of this chapter in accordance with the following schedule:(A) For taxable years commencing on or after January 1, 2000, but prior to January 1, 2001:|||ConnecticutAdjusted Gross Income||Amount of Credit|||Over $12,250 but|||||not over $15,300||75%|||Over $15,300 but|||||not over $15,800||70%|||Over $15,800 but|||||not over $16,300||65%|||Over $16,300 but|||||not over $16,800||60%|||Over $16,800 but|||||not over $17,300||55%|||Over $17,300 but|||||not over $17,800||50%|||Over $17,800 but|||||not over $18,300||45%|||Over $18,300 but|||||not over $18,800||40%|||Over $18,800 but|||||not over $20,400||35%|||Over $20,400 but|||||not over $20,900||30%|||Over $20,900 but|||||not over $21,400||25%|||Over $21,400 but|||||not over $21,900||20%|||Over $21,900 but|||||not over $25,500||15%|||Over $25,500 but|||||not over $26,000||14%|||Over $26,000 but|||||not over $26,500||13%|||Over $26,500 but|||||not over $27,000||12%|||Over $27,000 but|||||not over $27,500||11%|||Over $27,500 but|||||not over $49,000||10%|||Over $49,000 but|||||not over $49,500||9%|||Over $49,500 but|||||not over $50,000||8%|||Over $50,000 but|||||not over $50,500||7%|||Over $50,500 but|||||not over $51,000||6%|||Over $51,000 but|||||not over $51,500||5%|||Over $51,500 but|||||not over $52,000||4%|||Over $52,000 but|||||not over $52,500||3%|||Over $52,500 but|||||not over $53,000||2%|||Over $53,000 but|||||not over $53,500||1%|||(B) For taxable years commencing on or after January 1, 2001, but prior to January 1, 2004:|||ConnecticutAdjusted Gross Income||Amount of Credit|||Over $12,500 but|||||not over $15,600||75%|||Over $15,600 but|||||not over $16,100||70%|||Over $16,100 but|||||not over $16,600||65%|||Over $16,600 but|||||not over $17,100||60%|||Over $17,100 but|||||not over $17,600||55%|||Over $17,600 but|||||not over $18,100||50%|||Over $18,100 but|||||not over $18,600||45%|||Over $18,600 but|||||not over $19,100||40%|||Over $19,100 but|||||not over $20,800||35%|||Over $20,800 but|||||not over $21,300||30%|||Over $21,300 but|||||not over $21,800||25%|||Over $21,800 but|||||not over $22,300||20%|||Over $22,300 but|||||not over $26,000||15%|||Over $26,000 but|||||not over $26,500||14%|||Over $26,500 but|||||not over $27,000||13%|||Over $27,000 but|||||not over $27,500||12%|||Over $27,500 but|||||not over $28,000||11%|||Over $28,000 but|||||not over $50,000||10%|||Over $50,000 but|||||not over $50,500||9%|||Over $50,500 but|||||not over $51,000||8%|||Over $51,000 but|||||not over $51,500||7%|||Over $51,500 but|||||not over $52,000||6%|||Over $52,000 but|||||not over $52,500||5%|||Over $52,500 but|||||not over $53,000||4%|||Over $53,000 but|||||not over $53,500||3%|||Over $53,500 but|||||not over $54,000||2%|||Over $54,000 but|||||not over $54,500||1%|||(C) For taxable years commencing on or after January 1, 2004, but prior to January 1, 2007:|||ConnecticutAdjusted Gross Income||Amount of Credit|||Over $12,625 but|||||not over $15,750||75%|||Over $15,750 but|||||not over $16,250||70%|||Over $16,250 but|||||not over $16,750||65%|||Over $16,750 but|||||not over $17,250||60%|||Over $17,250 but|||||not over $17,750||55%|||Over $17,750 but|||||not over $18,250||50%|||Over $18,250 but|||||not over $18,750||45%|||Over $18,750 but|||||not over $19,250||40%|||Over $19,250 but|||||not over $21,050||35%|||Over $21,050 but|||||not over $21,550||30%|||Over $21,550 but|||||not over $22,050||25%|||Over $22,050 but|||||not over $22,550||20%|||Over $22,550 but|||||not over $26,300||15%|||Over $26,300 but|||||not over $26,800||14%|||Over $26,800 but|||||not over $27,300||13%|||Over $27,300 but|||||not over $27,800||12%|||Over $27,800 but|||||not over $28,300||11%|||Over $28,300 but|||||not over $50,500||10%|||Over $50,500 but|||||not over $51,000||9%|||Over $51,000 but|||||not over $51,500||8%|||Over $51,500 but|||||not over $52,000||7%|||Over $52,000 but|||||not over $52,500||6%|||Over $52,500 but|||||not over $53,000||5%|||Over $53,000 but|||||not over $53,500||4%|||Over $53,500 but|||||not over $54,000||3%|||Over $54,000 but|||||not over $54,500||2%|||Over $54,500 but|||||not over $55,000||1%|||(D) For taxable years commencing on or after January 1, 2007, but prior to January 1, 2008:|||ConnecticutAdjusted Gross Income||Amount of Credit|||Over $12,750 but|||||not over $15,900||75%|||Over $15,900 but|||||not over $16,400||70%|||Over $16,400 but|||||not over $16,900||65%|||Over $16,900 but|||||not over $17,400||60%|||Over $17,400 but|||||not over $17,900||55%|||Over $17,900 but|||||not over $18,400||50%|||Over $18,400 but|||||not over $18,900||45%|||Over $18,900 but|||||not over $19,400||40%|||Over $19,400 but|||||not over $21,300||35%|||Over $21,300 but|||||not over $21,800||30%|||Over $21,800 but|||||not over $22,300||25%|||Over $22,300 but|||||not over $22,800||20%|||Over $22,800 but|||||not over $26,600||15%|||Over $26,600 but|||||not over $27,100||14%|||Over $27,100 but|||||not over $27,600||13%|||Over $27,600 but|||||not over $28,100||12%|||Over $28,100 but|||||not over $28,600||11%|||Over $28,600 but|||||not over $51,000||10%|||Over $51,000 but|||||not over $51,500||9%|||Over $51,500 but|||||not over $52,000||8%|||Over $52,000 but|||||not over $52,500||7%|||Over $52,500 but|||||not over $53,000||6%|||Over $53,000 but|||||not over $53,500||5%|||Over $53,500 but|||||not over $54,000||4%|||Over $54,000 but|||||not over $54,500||3%|||Over $54,500 but|||||not over $55,000||2%|||Over $55,000 but|||||not over $55,500||1%|||(E) For taxable years commencing on or after January 1, 2008, but prior to January 1, 2012:|||ConnecticutAdjusted Gross Income||Amount of Credit|||Over $13,000 but|||||not over $16,300||75%|||Over $16,300 but|||||not over $16,800||70%|||Over $16,800 but|||||not over $17,300||65%|||Over $17,300 but|||||not over $17,800||60%|||Over $17,800 but|||||not over $18,300||55%|||Over $18,300 but|||||not over $18,800||50%|||Over $18,800 but|||||not over $19,300||45%|||Over $19,300 but|||||not over $19,800||40%|||Over $19,800 but|||||not over $21,700||35%|||Over $21,700 but|||||not over $22,200||30%|||Over $22,200 but|||||not over $22,700||25%|||Over $22,700 but|||||not over $23,200||20%|||Over $23,200 but|||||not over $27,100||15%|||Over $27,100 but|||||not over $27,600||14%|||Over $27,600 but|||||not over $28,100||13%|||Over $28,100 but|||||not over $28,600||12%|||Over $28,600 but|||||not over $29,100||11%|||Over $29,100 but|||||not over $52,000||10%|||Over $52,000 but|||||not over $52,500||9%|||Over $52,500 but|||||not over $53,000||8%|||Over $53,000 but|||||not over $53,500||7%|||Over $53,500 but|||||not over $54,000||6%|||Over $54,000 but|||||not over $54,500||5%|||Over $54,500 but|||||not over $55,000||4%|||Over $55,000 but|||||not over $55,500||3%|||Over $55,500 but|||||not over $56,000||2%|||Over $56,000 but|||||not over $56,500||1%|||(F) For taxable years commencing on or after January 1, 2012, but prior to January 1, 2013:|||ConnecticutAdjusted Gross Income||Amount of Credit|||Over $13,500 but|||||not over $16,900||75%|||Over $16,900 but|||||not over $17,400||70%|||Over $17,400 but|||||not over $17,900||65%|||Over $17,900 but|||||not over $18,400||60%|||Over $18,400 but|||||not over $18,900||55%|||Over $18,900 but|||||not over $19,400||50%|||Over $19,400 but|||||not over $19,900||45%|||Over $19,900 but|||||not over $20,400||40%|||Over $20,400 but|||||not over $22,500||35%|||Over $22,500 but|||||not over $23,000||30%|||Over $23,000 but|||||not over $23,500||25%|||Over $23,500 but|||||not over $24,000||20%|||Over $24,000 but|||||not over $28,100||15%|||Over $28,100 but|||||not over $28,600||14%|||Over $28,600 but|||||not over $29,100||13%|||Over $29,100 but|||||not over $29,600||12%|||Over $29,600 but|||||not over $30,100||11%|||Over $30,100 but|||||not over $54,000||10%|||Over $54,000 but|||||not over $54,500||9%|||Over $54,500 but|||||not over $55,000||8%|||Over $55,000 but|||||not over $55,500||7%|||Over $55,500 but|||||not over $56,000||6%|||Over $56,000 but|||||not over $56,500||5%|||Over $56,500 but|||||not over $57,000||4%|||Over $57,000 but|||||not over $57,500||3%|||Over $57,500 but|||||not over $58,000||2%|||Over $58,000 but|||||not over $58,500||1%|||(G) For taxable years commencing on or after January 1, 2013, but prior to January 1, 2014:|||ConnecticutAdjusted Gross Income||Amount of Credit|||Over $14,000 but|||||not over $17,500||75%|||Over $17,500 but|||||not over $18,000||70%|||Over $18,000 but|||||not over $18,500||65%|||Over $18,500 but|||||not over $19,000||60%|||Over $19,000 but|||||not over $19,500||55%|||Over $19,500 but|||||not over $20,000||50%|||Over $20,000 but|||||not over $20,500||45%|||Over $20,500 but|||||not over $21,000||40%|||Over $21,000 but|||||not over $23,300||35%|||Over $23,300 but|||||not over $23,800||30%|||Over $23,800 but|||||not over $24,300||25%|||Over $24,300 but|||||not over $24,800||20%|||Over $24,800 but|||||not over $29,200||15%|||Over $29,200 but|||||not over $29,700||14%|||Over $29,700 but|||||not over $30,200||13%|||Over $30,200 but|||||not over $30,700||12%|||Over $30,700 but|||||not over $31,200||11%|||Over $31,200 but|||||not over $56,000||10%|||Over $56,000 but|||||not over $56,500||9%|||Over $56,500 but|||||not over $57,000||8%|||Over $57,000 but|||||not over $57,500||7%|||Over $57,500 but|||||not over $58,000||6%|||Over $58,000 but|||||not over $58,500||5%|||Over $58,500 but|||||not over $59,000||4%|||Over $59,000 but|||||not over $59,500||3%|||Over $59,500 but|||||not over $60,000||2%|||Over $60,000 but|||||not over $60,500||1%|||(H) For taxable years commencing on or after January 1, 2014, but prior to January 1, 2016:|||ConnecticutAdjusted Gross Income||Amount of Credit|||Over $14,500 but|||||not over $18,100||75%|||Over $18,100 but|||||not over $18,600||70%|||Over $18,600 but|||||not over $19,100||65%|||Over $19,100 but|||||not over $19,600||60%|||Over $19,600 but|||||not over $20,100||55%|||Over $20,100 but|||||not over $20,600||50%|||Over $20,600 but|||||not over $21,100||45%|||Over $21,100 but|||||not over $21,600||40%|||Over $21,600 but|||||not over $24,200||35%|||Over $24,200 but|||||not over $24,700||30%|||Over $24,700 but|||||not over $25,200||25%|||Over $25,200 but|||||not over $25,700||20%|||Over $25,700 but|||||not over $30,200||15%|||Over $30,200 but|||||not over $30,700||14%|||Over $30,700 but|||||not over $31,200||13%|||Over $31,200 but|||||not over $31,700||12%|||Over $31,700 but|||||not over $32,200||11%|||Over $32,200 but|||||not over $58,000||10%|||Over $58,000 but|||||not over $58,500||9%|||Over $58,500 but|||||not over $59,000||8%|||Over $59,000 but|||||not over $59,500||7%|||Over $59,500 but|||||not over $60,000||6%|||Over $60,000 but|||||not over $60,500||5%|||Over $60,500 but|||||not over $61,000||4%|||Over $61,000 but|||||not over $61,500||3%|||Over $61,500 but|||||not over $62,000||2%|||Over $62,000 but|||||not over $62,500||1%|||(I) For taxable years commencing on or after January 1, 2016:|||ConnecticutAdjusted Gross Income||Amount of Credit|||Over $15,000 but|||||not over $18,800||75%|||Over $18,800 but|||||not over $19,300||70%|||Over $19,300 but|||||not over $19,800||65%|||Over $19,800 but|||||not over $20,300||60%|||Over $20,300 but|||||not over $20,800||55%|||Over $20,800 but|||||not over $21,300||50%|||Over $21,300 but|||||not over $21,800||45%|||Over $21,800 but|||||not over $22,300||40%|||Over $22,300 but|||||not over $25,000||35%|||Over $25,000 but|||||not over $25,500||30%|||Over $25,500 but|||||not over $26,000||25%|||Over $26,000 but|||||not over $26,500||20%|||Over $26,500 but|||||not over $31,300||15%|||Over $31,300 but|||||not over $31,800||14%|||Over $31,800 but|||||not over $32,300||13%|||Over $32,300 but|||||not over $32,800||12%|||Over $32,800 but|||||not over $33,300||11%|||Over $33,300 but|||||not over $60,000||10%|||Over $60,000 but|||||not over $60,500||9%|||Over $60,500 but|||||not over $61,000||8%|||Over $61,000 but|||||not over $61,500||7%|||Over $61,500 but|||||not over $62,000||6%|||Over $62,000 but|||||not over $62,500||5%|||Over $62,500 but|||||not over $63,000||4%|||Over $63,000 but|||||not over $63,500||3%|||Over $63,500 but|||||not over $64,000||2%|||Over $64,000 but|||||not over $64,500||1%|||(b) Any person subject to tax under this chapter who files a return under the federal income tax for such taxable year as a head of household, as defined in Section 2(b) of the Internal Revenue Code, shall be entitled to a credit in determining the amount of tax liability for purposes of this chapter in accordance with the following schedule:|||ConnecticutAdjusted Gross Income||Amount of Credit|||Over $19,000 but|||||not over $24,000||75%|||Over $24,000 but|||||not over $24,500||70%|||Over $24,500 but|||||not over $25,000||65%|||Over $25,000 but|||||not over $25,500||60%|||Over $25,500 but|||||not over $26,000||55%|||Over $26,000 but|||||not over $26,500||50%|||Over $26,500 but|||||not over $27,000||45%|||Over $27,000 but|||||not over $27,500||40%|||Over $27,500 but|||||not over $34,000||35%|||Over $34,000 but|||||not over $34,500||30%|||Over $34,500 but|||||not over $35,000||25%|||Over $35,000 but|||||not over $35,500||20%|||Over $35,500 but|||||not over $44,000||15%|||Over $44,000 but|||||not over $44,500||14%|||Over $44,500 but|||||not over $45,000||13%|||Over $45,000 but|||||not over $45,500||12%|||Over $45,500 but|||||not over $46,000||11%|||Over $46,000 but|||||not over $74,000||10%|||Over $74,000 but|||||not over $74,500||9%|||Over $74,500 but|||||not over $75,000||8%|||Over $75,000 but|||||not over $75,500||7%|||Over $75,500 but|||||not over $76,000||6%|||Over $76,000 but|||||not over $76,500||5%|||Over $76,500 but|||||not over $77,000||4%|||Over $77,000 but|||||not over $77,500||3%|||Over $77,500 but|||||not over $78,000||2%|||Over $78,000 but|||||not over $78,500||1%|||(c) Any husband and wife subject to tax under this chapter for any taxable year who file a return under the federal income tax for such taxable year as married individuals filing joint returns or any person who files a return for such taxable year as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code, shall be entitled to a credit in determining the amount of tax liability for purposes of this chapter in accordance with the following schedule:|||ConnecticutAdjusted Gross Income||Amount of Credit|||Over $24,000 but|||||not over $30,000||75%|||Over $30,000 but|||||not over $30,500||70%|||Over $30,500 but|||||not over $31,000||65%|||Over $31,000 but|||||not over $31,500||60%|||Over $31,500 but|||||not over $32,000||55%|||Over $32,000 but|||||not over $32,500||50%|||Over $32,500 but|||||not over $33,000||45%|||Over $33,000 but|||||not over $33,500||40%|||Over $33,500 but|||||not over $40,000||35%|||Over $40,000 but|||||not over $40,500||30%|||Over $40,500 but|||||not over $41,000||25%|||Over $41,000 but|||||not over $41,500||20%|||Over $41,500 but|||||not over $50,000||15%|||Over $50,000 but|||||not over $50,500||14%|||Over $50,500 but|||||not over $51,000||13%|||Over $51,000 but|||||not over $51,500||12%|||Over $51,500 but|||||not over $52,000||11%|||Over $52,000 but|||||not over $96,000||10%|||Over $96,000 but|||||not over $96,500||9%|||Over $96,500 but|||||not over $97,000||8%|||Over $97,000 but|||||not over $97,500||7%|||Over $97,500 but|||||not over $98,000||6%|||Over $98,000 but|||||not over $98,500||5%|||Over $98,500 but|||||not over $99,000||4%|||Over $99,000 but|||||not over $99,500||3%|||Over $99,500 but|||||not over $100,000||2%|||Over $100,000 but|||||not over $100,500||1%|||(June Sp. Sess. P.A. 91-3, S. 54, 168; May Sp. Sess. P.A. 92-5, S. 4, 37; May Sp. Sess. P.A. 94-4, S. 25, 85; P.A. 95-160, S. 64, 69; P.A. 99-173, S. 6, 65; May 9 Sp. Sess. P.A. 02-1, S. 79; June 30 Sp. Sess. P.A. 03-1, S. 116; P.A. 05-251, S. 75; June Sp. Sess. P.A. 09-3, S. 123; P.A. 15-244, S. 68.)History: June Sp. Sess. P.A. 91-3, S. 54, effective August 22, 1991, and applicable to taxable years of taxpayers commencing on or after January 1, 1991; May Sp. Sess. P.A. 92-5 made a technical change, effective June 19, 1992, and applicable to taxable years of taxpayers commencing on or after January 1, 1992; May Sp. Sess. P.A. 94-4 amended section to graduate the tax credits from 75% to 1% and to expand the income levels eligible for the credits from $48,000 to $52,000 for individuals, from $74,000 to $78,500 for heads of households and from $96,000 to $100,500, effective January 1, 1995, and applicable to taxable years commencing on or after said date; P.A. 95-160 revised effective date of May Sp. Sess. P.A. 94-4 but without affecting this section; P.A. 99-173 amended Subsec. (a) to adjust the credit schedule for unmarried single filers over an eight-year period from a starting amount of $12,250 in 2000 to $15,000 in 2007, effective June 23, 1999, and applicable to tax years commencing on or after January 1, 2000; May 9 Sp. Sess. P.A. 02-1 amended Subsec. (a)(2) to defer by two years the increase in the credit for single filers, effective July 1, 2002, and applicable to taxable years commencing on or after January 1, 2002; June 30 Sp. Sess. P.A. 03-1 added Subsec. (a)(2)(C) re credit amount for unmarried filers for taxable year 2004, redesignating existing Subparas. (C) to (H) as Subparas. (D) to (I) and amending said Subparas. to delay the change in credit amounts for unmarried filers by one year, effective August 16, 2003, and applicable to taxable years commencing on or after January 1, 2004; P.A. 05-251 amended Subsec. (a)(2)(C) to (I) to delay for two years the change in credit amounts for single filers, effective June 30, 2005, and applicable to taxable years commencing on or after January 1, 2005; June Sp. Sess. P.A. 09-3 amended Subsec. (a)(2)(E) to (I) to delay change in credit amounts for single filers for 3 years, effective September 9, 2009, and applicable to taxable years commencing on or after January 1, 2009; P.A. 15-244 amended Subsec. (a)(2)(H) and (I) to delay change in credit amounts for any taxpayer filing as an unmarried individual for one year, effective June 30, 2015, and applicable to taxable years commencing on or after January 1, 2015.