Connecticut General Statutes 12-703 – Credits based on adjusted gross income
(a)(1) Any person, other than a trust or estate, subject to the tax under this chapter for any taxable year who files under the federal income tax for such taxable year as a married individual filing separately or for taxable years commencing prior to January 1, 2000, who files under the federal income tax for such taxable year as an unmarried individual shall be entitled to a credit in determining the amount of tax liability for purposes of this chapte in accordance with the following schedule:
|
Connecticut |
Amount of Credit |
|
|
Over $12,000 but |
||
|
not over $15,000 |
75% |
|
|
Over $15,000 but |
||
|
not over $15,500 |
70% |
|
|
Over $15,500 but |
||
|
not over $16,000 |
65% |
|
|
Over $16,000 but |
||
|
not over $16,500 |
60% |
|
|
Over $16,500 but |
||
|
not over $17,000 |
55% |
|
|
Over $17,000 but |
||
|
not over $17,500 |
50% |
|
|
Over $17,500 but |
||
|
not over $18,000 |
45% |
|
|
Over $18,000 but |
||
|
not over $18,500 |
40% |
|
|
Over $18,500 but |
||
|
not over $20,000 |
35% |
|
|
Over $20,000 but |
||
|
not over $20,500 |
30% |
|
|
Over $20,500 but |
||
|
not over $21,000 |
25% |
|
|
Over $21,000 but |
||
|
not over $21,500 |
20% |
|
|
Over $21,500 but |
||
|
not over $25,000 |
15% |
|
|
Over $25,000 but |
||
|
not over $25,500 |
14% |
|
|
Over $25,500 but |
||
|
not over $26,000 |
13% |
|
|
Over $26,000 but |
||
|
not over $26,500 |
12% |
|
|
Over $26,500 but |
||
|
not over $27,000 |
11% |
|
|
Over $27,000 but |
||
|
not over $48,000 |
10% |
|
|
Over $48,000 but |
||
|
not over $48,500 |
9% |
|
|
Over $48,500 but |
||
|
not over $49,000 |
8% |
|
|
Over $49,000 but |
||
|
not over $49,500 |
7% |
|
|
Over $49,500 but |
||
|
not over $50,000 |
6% |
|
|
Over $50,000 but |
||
|
not over $50,500 |
5% |
|
|
Over $50,500 but |
||
|
not over $51,000 |
4% |
|
|
Over $51,000 but |
||
|
not over $51,500 |
3% |
|
|
Over $51,500 but |
||
|
not over $52,000 |
2% |
|
|
Over $52,000 but |
||
|
not over $52,500 |
1% |
Terms Used In Connecticut General Statutes 12-703
- federal: refer to the corresponding terms defined in the laws of the United States. See Connecticut General Statutes 12-701
- Internal Revenue Code: means the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended. See Connecticut General Statutes 12-701
- Person: means a person as defined in section 12-1, but shall not include any corporation or association which is taxable as a corporation for the purposes of chapter 208, provided, for purposes of sections 12-735, 12-736 and 12-737, the term "person" shall include an individual, corporation or partnership and any officer or employee of any corporation, including a dissolved corporation, and a member or employee of any partnership who, as such officer, employee or member, is under a duty to perform the act in respect of which the violation occurs. 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
(2) For taxable years commencing on or after January 1, 2000, any person, other than a trust or estate, subject to the tax under this chapter for any taxable year who files under the federal income tax for such taxable year as an unmarried individual shall be entitled to a credit in determining the amount of tax liability for purposes of this chapter in accordance with the following schedule:
(A) For taxable years commencing on or after January 1, 2000, but prior to January 1, 2001:
|
Connecticut |
Amount of Credit |
|
|
Over $12,250 but |
||
|
not over $15,300 |
75% |
|
|
Over $15,300 but |
||
|
not over $15,800 |
70% |
|
|
Over $15,800 but |
||
|
not over $16,300 |
65% |
|
|
Over $16,300 but |
||
|
not over $16,800 |
60% |
|
|
Over $16,800 but |
||
|
not over $17,300 |
55% |
|
|
Over $17,300 but |
||
|
not over $17,800 |
50% |
|
|
Over $17,800 but |
||
|
not over $18,300 |
45% |
|
|
Over $18,300 but |
||
|
not over $18,800 |
40% |
|
|
Over $18,800 but |
||
|
not over $20,400 |
35% |
|
|
Over $20,400 but |
||
|
not over $20,900 |
30% |
|
|
Over $20,900 but |
||
|
not over $21,400 |
25% |
|
|
Over $21,400 but |
||
|
not over $21,900 |
20% |
|
|
Over $21,900 but |
||
|
not over $25,500 |
15% |
|
|
Over $25,500 but |
||
|
not over $26,000 |
14% |
|
|
Over $26,000 but |
||
|
not over $26,500 |
13% |
|
|
Over $26,500 but |
||
|
not over $27,000 |
12% |
|
|
Over $27,000 but |
||
|
not over $27,500 |
11% |
|
|
Over $27,500 but |
||
|
not over $49,000 |
10% |
|
|
Over $49,000 but |
||
|
not over $49,500 |
9% |
|
|
Over $49,500 but |
||
|
not over $50,000 |
8% |
|
|
Over $50,000 but |
||
|
not over $50,500 |
7% |
|
|
Over $50,500 but |
||
|
not over $51,000 |
6% |
|
|
Over $51,000 but |
||
|
not over $51,500 |
5% |
|
|
Over $51,500 but |
||
|
not over $52,000 |
4% |
|
|
Over $52,000 but |
||
|
not over $52,500 |
3% |
|
|
Over $52,500 but |
||
|
not over $53,000 |
2% |
|
|
Over $53,000 but |
||
|
not over $53,500 |
1% |
(B) For taxable years commencing on or after January 1, 2001, but prior to January 1, 2004:
|
Connecticut |
Amount of Credit |
|
|
Over $12,500 but |
||
|
not over $15,600 |
75% |
|
|
Over $15,600 but |
||
|
not over $16,100 |
70% |
|
|
Over $16,100 but |
||
|
not over $16,600 |
65% |
|
|
Over $16,600 but |
||
|
not over $17,100 |
60% |
|
|
Over $17,100 but |
||
|
not over $17,600 |
55% |
|
|
Over $17,600 but |
||
|
not over $18,100 |
50% |
|
|
Over $18,100 but |
||
|
not over $18,600 |
45% |
|
|
Over $18,600 but |
||
|
not over $19,100 |
40% |
|
|
Over $19,100 but |
||
|
not over $20,800 |
35% |
|
|
Over $20,800 but |
||
|
not over $21,300 |
30% |
|
|
Over $21,300 but |
||
|
not over $21,800 |
25% |
|
|
Over $21,800 but |
||
|
not over $22,300 |
20% |
|
|
Over $22,300 but |
||
|
not over $26,000 |
15% |
|
|
Over $26,000 but |
||
|
not over $26,500 |
14% |
|
|
Over $26,500 but |
||
|
not over $27,000 |
13% |
|
|
Over $27,000 but |
||
|
not over $27,500 |
12% |
|
|
Over $27,500 but |
||
|
not over $28,000 |
11% |
|
|
Over $28,000 but |
||
|
not over $50,000 |
10% |
|
|
Over $50,000 but |
||
|
not over $50,500 |
9% |
|
|
Over $50,500 but |
||
|
not over $51,000 |
8% |
|
|
Over $51,000 but |
||
|
not over $51,500 |
7% |
|
|
Over $51,500 but |
||
|
not over $52,000 |
6% |
|
|
Over $52,000 but |
||
|
not over $52,500 |
5% |
|
|
Over $52,500 but |
||
|
not over $53,000 |
4% |
|
|
Over $53,000 but |
||
|
not over $53,500 |
3% |
|
|
Over $53,500 but |
||
|
not over $54,000 |
2% |
|
|
Over $54,000 but |
||
|
not over $54,500 |
1% |
(C) For taxable years commencing on or after January 1, 2004, but prior to January 1, 2007:
|
Connecticut |
Amount of Credit |
|
|
Over $12,625 but |
||
|
not over $15,750 |
75% |
|
|
Over $15,750 but |
||
|
not over $16,250 |
70% |
|
|
Over $16,250 but |
||
|
not over $16,750 |
65% |
|
|
Over $16,750 but |
||
|
not over $17,250 |
60% |
|
|
Over $17,250 but |
||
|
not over $17,750 |
55% |
|
|
Over $17,750 but |
||
|
not over $18,250 |
50% |
|
|
Over $18,250 but |
||
|
not over $18,750 |
45% |
|
|
Over $18,750 but |
||
|
not over $19,250 |
40% |
|
|
Over $19,250 but |
||
|
not over $21,050 |
35% |
|
|
Over $21,050 but |
||
|
not over $21,550 |
30% |
|
|
Over $21,550 but |
||
|
not over $22,050 |
25% |
|
|
Over $22,050 but |
||
|
not over $22,550 |
20% |
|
|
Over $22,550 but |
||
|
not over $26,300 |
15% |
|
|
Over $26,300 but |
||
|
not over $26,800 |
14% |
|
|
Over $26,800 but |
||
|
not over $27,300 |
13% |
|
|
Over $27,300 but |
||
|
not over $27,800 |
12% |
|
|
Over $27,800 but |
||
|
not over $28,300 |
11% |
|
|
Over $28,300 but |
||
|
not over $50,500 |
10% |
|
|
Over $50,500 but |
||
|
not over $51,000 |
9% |
|
|
Over $51,000 but |
||
|
not over $51,500 |
8% |
|
|
Over $51,500 but |
||
|
not over $52,000 |
7% |
|
|
Over $52,000 but |
||
|
not over $52,500 |
6% |
|
|
Over $52,500 but |
||
|
not over $53,000 |
5% |
|
|
Over $53,000 but |
||
|
not over $53,500 |
4% |
|
|
Over $53,500 but |
||
|
not over $54,000 |
3% |
|
|
Over $54,000 but |
||
|
not over $54,500 |
2% |
|
|
Over $54,500 but |
||
|
not over $55,000 |
1% |
(D) For taxable years commencing on or after January 1, 2007, but prior to January 1, 2008:
|
Connecticut |
Amount of Credit |
|
|
Over $12,750 but |
||
|
not over $15,900 |
75% |
|
|
Over $15,900 but |
||
|
not over $16,400 |
70% |
|
|
Over $16,400 but |
||
|
not over $16,900 |
65% |
|
|
Over $16,900 but |
||
|
not over $17,400 |
60% |
|
|
Over $17,400 but |
||
|
not over $17,900 |
55% |
|
|
Over $17,900 but |
||
|
not over $18,400 |
50% |
|
|
Over $18,400 but |
||
|
not over $18,900 |
45% |
|
|
Over $18,900 but |
||
|
not over $19,400 |
40% |
|
|
Over $19,400 but |
||
|
not over $21,300 |
35% |
|
|
Over $21,300 but |
||
|
not over $21,800 |
30% |
|
|
Over $21,800 but |
||
|
not over $22,300 |
25% |
|
|
Over $22,300 but |
||
|
not over $22,800 |
20% |
|
|
Over $22,800 but |
||
|
not over $26,600 |
15% |
|
|
Over $26,600 but |
||
|
not over $27,100 |
14% |
|
|
Over $27,100 but |
||
|
not over $27,600 |
13% |
|
|
Over $27,600 but |
||
|
not over $28,100 |
12% |
|
|
Over $28,100 but |
||
|
not over $28,600 |
11% |
|
|
Over $28,600 but |
||
|
not over $51,000 |
10% |
|
|
Over $51,000 but |
||
|
not over $51,500 |
9% |
|
|
Over $51,500 but |
||
|
not over $52,000 |
8% |
|
|
Over $52,000 but |
||
|
not over $52,500 |
7% |
|
|
Over $52,500 but |
||
|
not over $53,000 |
6% |
|
|
Over $53,000 but |
||
|
not over $53,500 |
5% |
|
|
Over $53,500 but |
||
|
not over $54,000 |
4% |
|
|
Over $54,000 but |
||
|
not over $54,500 |
3% |
|
|
Over $54,500 but |
||
|
not over $55,000 |
2% |
|
|
Over $55,000 but |
||
|
not over $55,500 |
1% |
(E) For taxable years commencing on or after January 1, 2008, but prior to January 1, 2012:
|
Connecticut |
Amount of Credit |
|
|
Over $13,000 but |
||
|
not over $16,300 |
75% |
|
|
Over $16,300 but |
||
|
not over $16,800 |
70% |
|
|
Over $16,800 but |
||
|
not over $17,300 |
65% |
|
|
Over $17,300 but |
||
|
not over $17,800 |
60% |
|
|
Over $17,800 but |
||
|
not over $18,300 |
55% |
|
|
Over $18,300 but |
||
|
not over $18,800 |
50% |
|
|
Over $18,800 but |
||
|
not over $19,300 |
45% |
|
|
Over $19,300 but |
||
|
not over $19,800 |
40% |
|
|
Over $19,800 but |
||
|
not over $21,700 |
35% |
|
|
Over $21,700 but |
||
|
not over $22,200 |
30% |
|
|
Over $22,200 but |
||
|
not over $22,700 |
25% |
|
|
Over $22,700 but |
||
|
not over $23,200 |
20% |
|
|
Over $23,200 but |
||
|
not over $27,100 |
15% |
|
|
Over $27,100 but |
||
|
not over $27,600 |
14% |
|
|
Over $27,600 but |
||
|
not over $28,100 |
13% |
|
|
Over $28,100 but |
||
|
not over $28,600 |
12% |
|
|
Over $28,600 but |
||
|
not over $29,100 |
11% |
|
|
Over $29,100 but |
||
|
not over $52,000 |
10% |
|
|
Over $52,000 but |
||
|
not over $52,500 |
9% |
|
|
Over $52,500 but |
||
|
not over $53,000 |
8% |
|
|
Over $53,000 but |
||
|
not over $53,500 |
7% |
|
|
Over $53,500 but |
||
|
not over $54,000 |
6% |
|
|
Over $54,000 but |
||
|
not over $54,500 |
5% |
|
|
Over $54,500 but |
||
|
not over $55,000 |
4% |
|
|
Over $55,000 but |
||
|
not over $55,500 |
3% |
|
|
Over $55,500 but |
||
|
not over $56,000 |
2% |
|
|
Over $56,000 but |
||
|
not over $56,500 |
1% |
(F) For taxable years commencing on or after January 1, 2012, but prior to January 1, 2013:
|
Connecticut |
Amount of Credit |
|
|
Over $13,500 but |
||
|
not over $16,900 |
75% |
|
|
Over $16,900 but |
||
|
not over $17,400 |
70% |
|
|
Over $17,400 but |
||
|
not over $17,900 |
65% |
|
|
Over $17,900 but |
||
|
not over $18,400 |
60% |
|
|
Over $18,400 but |
||
|
not over $18,900 |
55% |
|
|
Over $18,900 but |
||
|
not over $19,400 |
50% |
|
|
Over $19,400 but |
||
|
not over $19,900 |
45% |
|
|
Over $19,900 but |
||
|
not over $20,400 |
40% |
|
|
Over $20,400 but |
||
|
not over $22,500 |
35% |
|
|
Over $22,500 but |
||
|
not over $23,000 |
30% |
|
|
Over $23,000 but |
||
|
not over $23,500 |
25% |
|
|
Over $23,500 but |
||
|
not over $24,000 |
20% |
|
|
Over $24,000 but |
||
|
not over $28,100 |
15% |
|
|
Over $28,100 but |
||
|
not over $28,600 |
14% |
|
|
Over $28,600 but |
||
|
not over $29,100 |
13% |
|
|
Over $29,100 but |
||
|
not over $29,600 |
12% |
|
|
Over $29,600 but |
||
|
not over $30,100 |
11% |
|
|
Over $30,100 but |
||
|
not over $54,000 |
10% |
|
|
Over $54,000 but |
||
|
not over $54,500 |
9% |
|
|
Over $54,500 but |
||
|
not over $55,000 |
8% |
|
|
Over $55,000 but |
||
|
not over $55,500 |
7% |
|
|
Over $55,500 but |
||
|
not over $56,000 |
6% |
|
|
Over $56,000 but |
||
|
not over $56,500 |
5% |
|
|
Over $56,500 but |
||
|
not over $57,000 |
4% |
|
|
Over $57,000 but |
||
|
not over $57,500 |
3% |
|
|
Over $57,500 but |
||
|
not over $58,000 |
2% |
|
|
Over $58,000 but |
||
|
not over $58,500 |
1% |
(G) For taxable years commencing on or after January 1, 2013, but prior to January 1, 2014:
|
Connecticut |
Amount of Credit |
|
|
Over $14,000 but |
||
|
not over $17,500 |
75% |
|
|
Over $17,500 but |
||
|
not over $18,000 |
70% |
|
|
Over $18,000 but |
||
|
not over $18,500 |
65% |
|
|
Over $18,500 but |
||
|
not over $19,000 |
60% |
|
|
Over $19,000 but |
||
|
not over $19,500 |
55% |
|
|
Over $19,500 but |
||
|
not over $20,000 |
50% |
|
|
Over $20,000 but |
||
|
not over $20,500 |
45% |
|
|
Over $20,500 but |
||
|
not over $21,000 |
40% |
|
|
Over $21,000 but |
||
|
not over $23,300 |
35% |
|
|
Over $23,300 but |
||
|
not over $23,800 |
30% |
|
|
Over $23,800 but |
||
|
not over $24,300 |
25% |
|
|
Over $24,300 but |
||
|
not over $24,800 |
20% |
|
|
Over $24,800 but |
||
|
not over $29,200 |
15% |
|
|
Over $29,200 but |
||
|
not over $29,700 |
14% |
|
|
Over $29,700 but |
||
|
not over $30,200 |
13% |
|
|
Over $30,200 but |
||
|
not over $30,700 |
12% |
|
|
Over $30,700 but |
||
|
not over $31,200 |
11% |
|
|
Over $31,200 but |
||
|
not over $56,000 |
10% |
|
|
Over $56,000 but |
||
|
not over $56,500 |
9% |
|
|
Over $56,500 but |
||
|
not over $57,000 |
8% |
|
|
Over $57,000 but |
||
|
not over $57,500 |
7% |
|
|
Over $57,500 but |
||
|
not over $58,000 |
6% |
|
|
Over $58,000 but |
||
|
not over $58,500 |
5% |
|
|
Over $58,500 but |
||
|
not over $59,000 |
4% |
|
|
Over $59,000 but |
||
|
not over $59,500 |
3% |
|
|
Over $59,500 but |
||
|
not over $60,000 |
2% |
|
|
Over $60,000 but |
||
|
not over $60,500 |
1% |
(H) For taxable years commencing on or after January 1, 2014, but prior to January 1, 2016:
|
Connecticut |
Amount of Credit |
|
|
Over $14,500 but |
||
|
not over $18,100 |
75% |
|
|
Over $18,100 but |
||
|
not over $18,600 |
70% |
|
|
Over $18,600 but |
||
|
not over $19,100 |
65% |
|
|
Over $19,100 but |
||
|
not over $19,600 |
60% |
|
|
Over $19,600 but |
||
|
not over $20,100 |
55% |
|
|
Over $20,100 but |
||
|
not over $20,600 |
50% |
|
|
Over $20,600 but |
||
|
not over $21,100 |
45% |
|
|
Over $21,100 but |
||
|
not over $21,600 |
40% |
|
|
Over $21,600 but |
||
|
not over $24,200 |
35% |
|
|
Over $24,200 but |
||
|
not over $24,700 |
30% |
|
|
Over $24,700 but |
||
|
not over $25,200 |
25% |
|
|
Over $25,200 but |
||
|
not over $25,700 |
20% |
|
|
Over $25,700 but |
||
|
not over $30,200 |
15% |
|
|
Over $30,200 but |
||
|
not over $30,700 |
14% |
|
|
Over $30,700 but |
||
|
not over $31,200 |
13% |
|
|
Over $31,200 but |
||
|
not over $31,700 |
12% |
|
|
Over $31,700 but |
||
|
not over $32,200 |
11% |
|
|
Over $32,200 but |
||
|
not over $58,000 |
10% |
|
|
Over $58,000 but |
||
|
not over $58,500 |
9% |
|
|
Over $58,500 but |
||
|
not over $59,000 |
8% |
|
|
Over $59,000 but |
||
|
not over $59,500 |
7% |
|
|
Over $59,500 but |
||
|
not over $60,000 |
6% |
|
|
Over $60,000 but |
||
|
not over $60,500 |
5% |
|
|
Over $60,500 but |
||
|
not over $61,000 |
4% |
|
|
Over $61,000 but |
||
|
not over $61,500 |
3% |
|
|
Over $61,500 but |
||
|
not over $62,000 |
2% |
|
|
Over $62,000 but |
||
|
not over $62,500 |
1% |
(I) For taxable years commencing on or after January 1, 2016:
|
Connecticut |
Amount of Credit |
|
|
Over $15,000 but |
||
|
not over $18,800 |
75% |
|
|
Over $18,800 but |
||
|
not over $19,300 |
70% |
|
|
Over $19,300 but |
||
|
not over $19,800 |
65% |
|
|
Over $19,800 but |
||
|
not over $20,300 |
60% |
|
|
Over $20,300 but |
||
|
not over $20,800 |
55% |
|
|
Over $20,800 but |
||
|
not over $21,300 |
50% |
|
|
Over $21,300 but |
||
|
not over $21,800 |
45% |
|
|
Over $21,800 but |
||
|
not over $22,300 |
40% |
|
|
Over $22,300 but |
||
|
not over $25,000 |
35% |
|
|
Over $25,000 but |
||
|
not over $25,500 |
30% |
|
|
Over $25,500 but |
||
|
not over $26,000 |
25% |
|
|
Over $26,000 but |
||
|
not over $26,500 |
20% |
|
|
Over $26,500 but |
||
|
not over $31,300 |
15% |
|
|
Over $31,300 but |
||
|
not over $31,800 |
14% |
|
|
Over $31,800 but |
||
|
not over $32,300 |
13% |
|
|
Over $32,300 but |
||
|
not over $32,800 |
12% |
|
|
Over $32,800 but |
||
|
not over $33,300 |
11% |
|
|
Over $33,300 but |
||
|
not over $60,000 |
10% |
|
|
Over $60,000 but |
||
|
not over $60,500 |
9% |
|
|
Over $60,500 but |
||
|
not over $61,000 |
8% |
|
|
Over $61,000 but |
||
|
not over $61,500 |
7% |
|
|
Over $61,500 but |
||
|
not over $62,000 |
6% |
|
|
Over $62,000 but |
||
|
not over $62,500 |
5% |
|
|
Over $62,500 but |
||
|
not over $63,000 |
4% |
|
|
Over $63,000 but |
||
|
not over $63,500 |
3% |
|
|
Over $63,500 but |
||
|
not over $64,000 |
2% |
|
|
Over $64,000 but |
||
|
not over $64,500 |
1% |
(b) Any person subject to tax under this chapter who files a return under the federal income tax for such taxable year as a head of household, as defined in Section 2(b) of the Internal Revenue Code, shall be entitled to a credit in determining the amount of tax liability for purposes of this chapter in accordance with the following schedule:
|
Connecticut |
Amount of Credit |
|
|
Over $19,000 but |
||
|
not over $24,000 |
75% |
|
|
Over $24,000 but |
||
|
not over $24,500 |
70% |
|
|
Over $24,500 but |
||
|
not over $25,000 |
65% |
|
|
Over $25,000 but |
||
|
not over $25,500 |
60% |
|
|
Over $25,500 but |
||
|
not over $26,000 |
55% |
|
|
Over $26,000 but |
||
|
not over $26,500 |
50% |
|
|
Over $26,500 but |
||
|
not over $27,000 |
45% |
|
|
Over $27,000 but |
||
|
not over $27,500 |
40% |
|
|
Over $27,500 but |
||
|
not over $34,000 |
35% |
|
|
Over $34,000 but |
||
|
not over $34,500 |
30% |
|
|
Over $34,500 but |
||
|
not over $35,000 |
25% |
|
|
Over $35,000 but |
||
|
not over $35,500 |
20% |
|
|
Over $35,500 but |
||
|
not over $44,000 |
15% |
|
|
Over $44,000 but |
||
|
not over $44,500 |
14% |
|
|
Over $44,500 but |
||
|
not over $45,000 |
13% |
|
|
Over $45,000 but |
||
|
not over $45,500 |
12% |
|
|
Over $45,500 but |
||
|
not over $46,000 |
11% |
|
|
Over $46,000 but |
||
|
not over $74,000 |
10% |
|
|
Over $74,000 but |
||
|
not over $74,500 |
9% |
|
|
Over $74,500 but |
||
|
not over $75,000 |
8% |
|
|
Over $75,000 but |
||
|
not over $75,500 |
7% |
|
|
Over $75,500 but |
||
|
not over $76,000 |
6% |
|
|
Over $76,000 but |
||
|
not over $76,500 |
5% |
|
|
Over $76,500 but |
||
|
not over $77,000 |
4% |
|
|
Over $77,000 but |
||
|
not over $77,500 |
3% |
|
|
Over $77,500 but |
||
|
not over $78,000 |
2% |
|
|
Over $78,000 but |
||
|
not over $78,500 |
1% |
(c) Any husband and wife subject to tax under this chapter for any taxable year who file a return under the federal income tax for such taxable year as married individuals filing joint returns or any person who files a return for such taxable year as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code, shall be entitled to a credit in determining the amount of tax liability for purposes of this chapter in accordance with the following schedule:
|
Connecticut |
Amount of Credit |
|
|
Over $24,000 but |
||
|
not over $30,000 |
75% |
|
|
Over $30,000 but |
||
|
not over $30,500 |
70% |
|
|
Over $30,500 but |
||
|
Not over $31,000 |
65% |
|
|
Over $31,000 but |
||
|
Not over $31,500 |
60% |
|
|
Over $31,500 but |
||
|
not over $32,000 |
55% |
|
|
Over $32,000 but |
||
|
Not over $32,500 |
50% |
|
|
Over $32,500 but |
||
|
not over $33,000 |
45% |
|
|
Over $33,000 but |
||
|
not over $33,500 |
40% |
|
|
Over $33,500 but |
||
|
not over $40,000 |
35% |
|
|
Over $40,000 but |
||
|
not over $40,500 |
30% |
|
|
Over $40,500 but |
||
|
not over $41,000 |
25% |
|
|
Over $41,000 but |
||
|
not over $41,500 |
20% |
|
|
Over $41,500 but |
||
|
not over $50,000 |
15% |
|
|
Over $50,000 but |
||
|
not over $50,500 |
14% |
|
|
Over $50,500 but |
||
|
not over $51,000 |
13% |
|
|
Over $51,000 but |
||
|
not over $51,500 |
12% |
|
|
Over $51,500 but |
||
|
not over $52,000 |
11% |
|
|
Over $52,000 but |
||
|
not over $96,000 |
10% |
|
|
Over $96,000 but |
||
|
not over $96,500 |
9% |
|
|
Over $96,500 but |
||
|
not over $97,000 |
8% |
|
|
Over $97,000 but |
||
|
not over $97,500 |
7% |
|
|
Over $97,500 but |
||
|
not over $98,000 |
6% |
|
|
Over $98,000 but |
||
|
not over $98,500 |
5% |
|
|
Over $98,500 but |
||
|
not over $99,000 |
4% |
|
|
Over $99,000 but |
||
|
not over $99,500 |
3% |
|
|
Over $99,500 but |
||
|
not over $100,000 |
2% |
|
|
Over $100,000 but |
||
|
not over $100,500 |
1% |