There is a newer version
of
this Section
2022 Connecticut General Statutes
Title 12 - Taxation
Chapter 229 - Income Tax
Section 12-704i. - Credit for birth of stillborn child.
Universal Citation: CT Gen Stat § 12-704i. (2022)
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 birth of a stillborn child, 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 stillbirth certificate is issued by the State Vital Records Office of the Department of Public Health.
(P.A. 22-118, S. 412.)
History: P.A. 22-118 effective July 1, 2022, and applicable to taxable years commencing on or after January 1, 2022.
Disclaimer: These codes may not be the most recent version. Connecticut may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
