Connecticut § 12-704h State child tax credit plan.

Connecticut Statutes

§ 12-704h — State child tax credit plan.

Connecticut § 12-704h

Title 12Taxation

Ch. 229Income Tax

This text of Connecticut § 12-704h (State child tax credit plan.) is published on Counsel Stack Legal Research, covering Connecticut primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Conn. Gen. Stat. § 12-704h (2026).

Text

Upon any (1) decrease in the amount of the federal child tax credit in effect pursuant to the American Rescue Plan Act of 2021, P.L. 117-2, as amended from time to time, on June 23, 2021, or (2) change in eligibility criteria for said credit, which change is less favorable to a taxpayer than such criteria in effect pursuant to said act on June 23, 2021, the Secretary of the Office of Policy and Management shall, within six months after the first day of the period to which such decrease or change is applicable, whichever is earlier, create a plan to establish a state child tax credit and present such plan to the joint standing committee of the General Assembly having cognizance of matters relating to finance, revenue and bonding.

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Upon any (1) decrease in the amount of the federal child tax credit in effect pursuant to the American Rescue Plan Act of 2021, P.L. 117-2, as amended from time to time, on June 23, 2021, or (2) change in eligibility criteria for said credit, which change is less favorable to a taxpayer than such criteria in effect pursuant to said act on June 23, 2021, the Secretary of the Office of Policy and Management shall, within six months after the first day of the period to which such decrease or change is applicable, whichever is earlier, create a plan to establish a state child tax credit and present such plan to the joint standing committee of the General Assembly having cognizance of matters relating to finance, revenue and bonding.