Conn. Gen. Stat. § 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:

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.

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