Sec. 12-703. Credits based on adjusted gross income.

      Sec. 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, 2009:

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, 2009, but prior to January 1, 2010:

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, 2010, but prior to January 1, 2011:

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, 2011, but prior to January 1, 2012:

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, 2012:

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.)

      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.