Connecticut

EARNED INCOME TAX CREDIT (EITC)

Rate (Fully Refundable): 40% of the federal credit.

Eligibility Requirements: See Connecticut’s EITC information page

Latest Legislative Action: In 2023, Gov. Ned Lamont expanded the state EITC from 30.5% to 40% of the federal rate as part of the FY2024-25 biennial state budget.1

  • During the 2021 legislative session, lawmakers introduced and passed legislation to increase the value of the credit to 30%.
  • Connecticut’s EITC was reduced from 30 to 23 percent of the federal credit in November 2017 as part of the state’s budget for fiscal year 2019.
  • Gov. Dannel Malloy (D) announced his budget proposal for the 2017-2018 fiscal year, which included a permanent reduction in the state’s EITC from 27.5 to 25 percent of the federal credit.
  • Connecticut’s state EITC was temporarily reduced from 30% to 25% of the federal EITC in 2014, then expanded to 27.5% in 2015 and back to 30% in 2016 as part of a solution to the address state’s significant budget gap.

CHILD TAX CREDIT (CTC)

*Rate (Fully Refundable): $250 per qualifying child, for up to three children.

Eligibility Requirements: See Connecticut’s Child Tax Rebate information page.

Latest Legislative Action:

In 2022, HB5506 established a one-time, refundable state Child Tax Rebate valued at $250 per child with a maximum of $750.  

  • During the 2021 legislative session, SB1202 created a plan to establish a state-level CTC if changes to the federal tax credit occurred.

CHILD AND DEPENDENT CARE TAX CREDIT (CDCTC)

Connecticut does not currently offer a state-level CDCTC.

Source:

  1. House Bill 6941, Connecticut General Assembly
  2. The state CTC expired after 2022 and was not part of the 2023 state budget. There is currently no state CTC.

For More State Information

Jim Horan, Executive Director
Connecticut Association for Human Services (CAHS)

www.cahs.org
(860) 951-2212 ext. 235
jhoran@cahs.org