CT HB05134

Establishes a refundable child tax credit of $600 per child against Connecticut personal income tax, applicable for up to three children per household

Income eligibility limited to single filers with federal adjusted gross income under $100,000 and married couples filing jointly with income of $200,000 or less

Credit is refundable, meaning taxpayers can receive the full credit amount even if it exceeds their tax liability

Amends Chapter 229 of the Connecticut General Statutes (personal income tax provisions)