CT SB00103

Establishes a refundable child tax credit against Connecticut personal income tax for up to three children per household

Credit begins at $150 per child for taxable year 2026, phasing up to $600 per child over the following three years

Credit phases out at 5% for every $1,000 of federal adjusted gross income above income thresholds

Income thresholds set at $100,000 for unmarried individuals or married filing separately, $160,000 for head of household, and $200,000 for married filing jointly