An Act Establishing A Child And Dependent Tax Credit Against The Personal Income Tax.
HB 6751 would amend Connecticut’s tax code to create a new personal income tax credit for taxpayers with children or dependents. The bill sets the credit at $1,000 per child or dependent and is framed as a direct reduction in state income tax liability for eligible households.
The proposal is short and specific: it does not describe detailed eligibility rules, phaseouts, refundability, or administration, but its stated purpose is to provide a child and dependent tax credit against the personal income tax. As introduced, it would add this credit to chapter 229 of the general statutes, which governs the state income tax.
If enacted, the bill would change Connecticut’s personal income tax law by adding a new credit for child and dependent care-related household support, reducing tax bills for qualifying taxpayers. It would affect state revenue collections by lowering income tax receipts to the extent taxpayers claim the credit, and it would likely require implementing rules or statutory clarification on who qualifies as a child or dependent and how the credit is claimed.
There is no recorded committee testimony or vote history in the provided materials, so no direct public sentiment can be measured from debate or roll call. Based on the bill’s purpose, it appears to be a family-tax-relief measure, which typically draws support from lawmakers seeking to reduce costs for households with dependents.
The main potential points of contention are fiscal cost, eligibility design, and whether the credit should be refundable or limited by income. Because the bill text does not specify these details, lawmakers could disagree over how broadly the credit should apply, how much it would reduce state revenue, and whether it should prioritize low- and middle-income families or all taxpayers with dependents.