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HB05134 • 2026

AN ACT ESTABLISHING A REFUNDABLE CHILD TAX CREDIT.

AN ACT ESTABLISHING A REFUNDABLE CHILD TAX CREDIT.

Children Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Rep. Kate Farrar, 20th Dist.
Last action
2026-02-10
Official status
Referred to Joint Committee on Finance, Revenue and Bonding
Effective date
Not listed

Plain English Breakdown

The official source material does not provide specific details on how the credit will be implemented or any additional conditions beyond those stated.

Act to Create a Child Tax Credit

This act establishes a new refundable child tax credit for families with children, providing up to $600 per child based on their federal adjusted gross income.

What This Bill Does

  • Establishes a refundable child tax credit against the personal income tax for up to three children.
  • Sets the amount of the credit at $600 per child.
  • Limits eligibility to single filers earning less than $100,000 and married couples filing jointly earning $200,000 or less.

Who It Names or Affects

  • Families with children under specified income limits.

Terms To Know

refundable
A type of tax credit that can give you money back even if it's more than what you owe in taxes.
personal income tax
The tax on the money a person earns from jobs, investments, and other sources.

Limits and Unknowns

  • Does not specify an effective date for when families can start claiming this credit.
  • Only applies to certain income levels as defined in the bill.

Bill History

  1. 2026-02-10 Connecticut General Assembly

    Referred to Joint Committee on Finance, Revenue and Bonding

Official Summary Text

To establish a refundable child tax credit against the personal income tax.

Current Bill Text

Read the full stored bill text
LCO No. 953 1 of 2

General Assembly Proposed Bill No. 5134
February Session, 2026 LCO No. 953

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
REP. FARRAR, 20th Dist.
REP. ARZENO, 151st Dist.
REP. BAKER, 124th Dist.
REP. BELTON, 100th Dist.
REP. BERGER-GIRVALO, 111th Dist.
REP. BIGGINS, 11th Dist.
REP. BLUMENTHAL, 147th Dist.
REP. BROWN, 56th Dist.
REP. BUMGARDNER, 41st Dist.
REP. CANDELARIA J., 95th Dist.
REP. CHAFEE, 33rd Dist.
REP. COLLINS MAIN, 146th Dist.
REP. COMEY, 102nd Dist.
REP. CONSTANTINE, 42nd Dist.
REP. DEFRONZO, 26th Dist.
REP. DELANY, 144th Dist.
REP. DEMICCO, 21st Dist.
REP. DOUCETTE, 13th Dist.
REP. ELLIOTT, 88th Dist.
REP. FAZZINO, 83rd Dist.
REP. FORTIER, 79th Dist.
REP. FOSTER, 57th Dist.
REP. GAIEWSKI, 40th Dist.
REP. GAUTHIER, 38th Dist.
REP. GEE, 126th Dist.
REP. GIBSON, 15th Dist.
REP. GENGA, 10th Dist.
REP. GILCHREST, 18th Dist.
REP. GODFREY, 110th Dist.
REP. KEITT, 134th Dist.
REP. LAMARK MUIR, 36th Dist.
REP. LEEPER, 132nd Dist.
REP. LEMAR, 96th Dist.
REP. LINEHAN, 103rd Dist.
REP. LUXENBERG, 12th Dist.
REP. MARTINEZ, 22nd Dist.
REP. MCCARTHY VAHEY, 133rd Dist.
REP. MENAPACE, 37th Dist.
REP. MORRIN BELLO, 28th Dist.
REP. MUSHINSKY, 85th Dist.
REP. NOLAN, 39th Dist.
REP. NAPOLI, 73rd Dist.
REP. PAOLILLO A., 97th Dist.
REP. PARIS, 145th Dist.
REP. PARKER, 101st Dist.
REP. PEMBERTON, 139th Dist.
REP. QUINN, 82nd Dist.
REP. RADER, 98th Dist.
REP. REYES, 75th Dist.
REP. ROBERTS, 137th Dist.
REP. ROCHELLE, 104th Dist.
REP. ROSARIO, 128th Dist.
REP. SANCHEZ E., 24th Dist.
REP. SANTANELLA, 58th Dist.
REP. SANCHEZ J., 6th Dist.
REP. SANTIAGO H., 84th Dist.
REP. SANTOS, 109th Dist.
REP. SHAKE, 120th Dist.
Proposed Bill No.

LCO No. 953 {\\PRDfs1\HCOUsers\BARRYJN\ws\2026HB-05134-R00-
HB.docx } 2 of 2

REP. GONZALEZ, 3rd Dist.
REP. GUCKER, 138th Dist.
REP. HADDAD, 54th Dist.
REP. HEFFERNAN, 115th Dist.
REP. HUGHES, 135th Dist.
REP. JACOBSON, 148th Dist.
REP. JOHNSON, 49th Dist.
REP. HALL J., 7th Dist.
REP. KAVROS DEGRAW, 17th Dist.
REP. SIMMS, 140th Dist.
REP. SMITH F., 118th Dist.
REP. SHANNON, 117th Dist.
REP. SWEET, 91st Dist.
REP. TURCO, 27th Dist.
REP. WELANDER, 114th Dist.
REP. WINTER, 94th Dist.
REP. KHAN, 5th Dist.
REP. FELIPE, 130th Dist.

AN ACT ESTABLISHING A REFUNDABLE CHILD TAX CREDIT.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That chapter 229 of the general statutes be amended to establish a 1
refundable child tax credit against the personal income tax for up to 2
three children, in the amount of six hundred dollars per child, for 3
taxpayers with federal adjusted gross income of less than one hundred 4
thousand dollars for single filers and two hundred thousand dollars or 5
less for married individuals filing jointly. 6
Statement of Purpose:
To establish a refundable child tax credit against the personal income
tax.