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HB 5411

AN ACT ESTABLISHING A CHILD PERSONAL INCOME TAX DEDUCTION.

2025 Regular Session Introduced by Tina Courpas

Connecticut bill creates state income tax deduction for dependent children to reduce family tax liability and increase household disposable income.

REF. TO JOINT COMM. ON Finance, Revenue and Bonding
#children #incometaxdeductions(state)
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Bill Summary · HB 5411

Legislative bill overview

HB 5411 would create a new personal income tax deduction specifically for children in Connecticut. The bill allows taxpayers to deduct a specified amount from their state income tax liability based on the number of dependent children they claim. This is a tax relief measure aimed at reducing the tax burden on families with children.

Why is this important

Child-dependent tax deductions directly affect household finances for Connecticut families, potentially increasing disposable income for childcare, education, and other expenses. The measure could influence family decisions about remaining in or relocating to Connecticut, as tax policy affects cost-of-living comparisons between states. However, the fiscal impact on state revenue depends entirely on the deduction amount and structure, which are not yet specified in this bill description.

Potential points of contention

  • Revenue impact: The cost to the state budget is unclear without knowing the deduction amount; larger deductions mean significant foregone tax revenue that must be addressed elsewhere
  • Equity concerns: Tax deductions primarily benefit higher-income filers who actually owe income tax, potentially creating unequal benefits across income levels or favoring families who can afford children
  • Definition scope: Questions remain about eligibility criteria—age limits, residency requirements, dependent verification, and whether adopted or foster children qualify equally

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

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