CT SB00075

Establishes a $500 personal income tax credit for taxpayers who pay or incur expenses caring for a qualifying family member

Qualifying family members must be either 60 years of age or older, or 50 years of age or older and receiving Social Security disability benefits

Income eligibility capped at $200,000 federal adjusted gross income for single filers and $400,000 for married couples filing jointly

Amends chapter 229 of the Connecticut general statutes governing personal income tax