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SB 76

AN ACT ESTABLISHING A CHILD AND DEPENDENT TAX CREDIT AGAINST THE PERSONAL INCOME TAX.

2026 Regular Session Introduced by Jeff Gordon

Connecticut would create a personal income tax credit for taxpayers supporting children and dependents, reducing state tax liability for eligible families.

REF. TO JOINT COMM. ON Finance, Revenue and Bonding
#children #dependents #incometaxcredits(state)
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Bill Summary · SB 76

Legislative bill overview

SB 76 would create a new tax credit against Connecticut's personal income tax for taxpayers with children and dependents. The credit would provide direct tax relief to eligible families by reducing their state income tax liability based on the number of qualifying dependents they support.

Why is this important

Tax credits for dependent care directly affect household finances for working families and parents, potentially increasing disposable income for childcare, education, or other family expenses. Connecticut's tax competitiveness and family-centered economic policy depend partly on such credits, making this relevant to workforce retention and demographic trends in the state.

Potential points of contention

  • Revenue impact and state budget: The fiscal cost to Connecticut's general fund is not specified in the bill summary; lawmakers will debate whether the state can afford the tax reduction or should prioritize other spending
  • Credit design details: The bill summary doesn't clarify credit amount, income phase-out levels, or which dependents qualify (biological children only, adopted children, adult dependents, etc.), creating uncertainty about who benefits most
  • Distributional fairness: Questions about whether a tax credit primarily benefits higher-income filers who can utilize it, versus lower-income families who may benefit more from refundable credits or direct assistance programs

Compiled from official sources — confirm details with the bill’s official record.

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