2023 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 chapte in accordance with the following schedule:
Connecticut
Adjusted 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:
Connecticut
Adjusted 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:
Connecticut
Adjusted 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:
Connecticut
Adjusted 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:
Connecticut
Adjusted 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:
Connecticut
Adjusted 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:
Connecticut
Adjusted 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:
Connecticut
Adjusted 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:
Connecticut
Adjusted 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:
Connecticut
Adjusted 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:
Connecticut
Adjusted 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:
Connecticut
Adjusted 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.