Connecticut SB 103: AN ACT ESTABLISHING A REFUNDABLE CHILD TAX CREDIT.

Status: PUBLIC HEARING 0227 (as of 2026-02-20)

State: Connecticut · Session: 2026 · Bill: SB 103

Subjects: Children, Income tax credits (State)

Sponsors: Amy Morrin Bello, Anthony L. Nolan, Aundre Bumgardner, Bob Godfrey, Eleni Kavros Degraw, Frank Smith, Gary A. Turco, Gregory Haddad, Henry J. Genga, Herron Gaston, Iris N Sanchez, James Sanchez, Jillian Gilchrest, John-michael Parker, Josh Elliott, Julie Kushner, Kara Rochelle, Kenneth Gucker, Laurie Sweet, Marcus Brown, Martin M. Looney, Michael "mj" Shannon, Nicholas Menapace, Nick Gauthier, Renee Lamark Muir

Bill Text

LCO No. 503 1 of 1

General Assembly Proposed Bill No. 103
February Session, 2026 LCO No. 503

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
SEN. LOONEY, 11th Dist.

AN ACT ESTABLISHING A REFUNDABLE CHILD TAX CREDIT.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That chapter 229 of the general statutes be amended to establish a 1
refundable child tax credit against the personal income tax for up to 2
three children, in the amount of one hundred fifty dollars per child for 3
the taxable year commencing January 1, 2026, and phasing up to six 4
hundred dollars per child over the three taxable years next succeeding, 5
provided such amount be reduced five per cent for every one thousand 6
dollars or fraction thereof of federal adjusted gross income over (1) one 7
hundred thousand dollars for an unmarried individual or a married 8
individual filing separately, (2) one hundred sixty thousand dollars for 9
a head of household, and (3) two hundred thousand dollars for married 10
individuals filing jointly. 11
Statement of Purpose:
To establish a refundable child tax credit.

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