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SB 103

AN ACT ESTABLISHING A REFUNDABLE CHILD TAX CREDIT.

2026 Regular Session Introduced by Marcus Brown and 26 co-sponsors

Connecticut bill SB 103 establishes a refundable child tax credit to provide tax relief and potential refunds to families with dependent children, currently in committee review.

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Bill Summary · SB 103

Legislative bill overview

SB 103 proposes establishing a refundable child tax credit in Connecticut, a tax benefit that would reduce income tax liability for families with dependent children and potentially issue refunds when the credit exceeds taxes owed. The bill is currently in the committee referral stage, having been assigned to the Joint Committee on Finance, Revenue and Bonding with a public hearing scheduled for February 27, 2026. The full text and specific credit amounts are not yet available in the legislative record provided.

Why is this important

Refundable child tax credits directly increase household income for families with children, potentially reducing child poverty and improving economic security for lower-income households. Connecticut's decision on credit structure—amount, income eligibility thresholds, and refundability scope—will significantly impact state tax revenue and which families benefit most. This type of policy has demonstrated effects on child welfare outcomes and parental work incentives in other states and federal programs.

Potential points of contention

  • Fiscal impact and state budget: The cost of a refundable credit depends on design details; generous credits could strain state finances or require offsetting cuts/revenue increases
  • Income eligibility and fairness: Debate over whether the credit should target lower-income families, middle-class families, or all families with children, and whether phase-out levels are appropriate
  • Administrative complexity: Questions about implementation costs, fraud prevention, and whether existing state systems can efficiently process refundable credits

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

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