Connecticut General Statutes 12-704i – Credit for birth of stillborn child
Current as of: 2024 | Check for updates
|
Other versions
A taxpayer shall be allowed a credit against the tax imposed under this chapter, other than the liability imposed by section 12-707, in the amount of two thousand five hundred dollars for the delivery of a fetus born dead for which a fetal death certificate has been filed, provided such child would have been a dependent on such taxpayer’s federal income tax return. The credit shall be allowed for the taxable year for which a fetal death occurred.
Terms Used In Connecticut General Statutes 12-704i
- Dependent: A person dependent for support upon another.
- federal: refer to the corresponding terms defined in the laws of the United States. See Connecticut General Statutes 12-701
- Taxable year: means taxable year as determined in accordance with section 12-708. See Connecticut General Statutes 12-701
- Taxpayer: means any person, trust or estate subject to the tax imposed under this chapter. See Connecticut General Statutes 12-701