HB05134 • 2026

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 text confirms the bill establishes the credit but does not specify an effective date or implementation timeline beyond its referral to committee.

HB05134: A Refundable Child Tax Credit

This bill creates a new refundable tax credit of $600 for each child, up to three children per family, for taxpayers with income below specific limits.

What This Bill Does

Creates a refundable child tax credit against the personal income tax.
Sets the credit amount at six hundred dollars ($600) for each eligible child.
Limits the total number of children covered to three per taxpayer.
Requires single filers to have a federal adjusted gross income under $100,000.
Requires married individuals filing jointly to have a federal adjusted gross income of $200,000 or less.

Who It Names or Affects

Taxpayers who file for personal income tax with children.
Single filers earning less than one hundred thousand dollars in federal adjusted gross income.
Married couples filing jointly earning two hundred thousand dollars or less in federal adjusted gross income.

Terms To Know

Refundable tax credit: A reduction in taxes owed that can result in a cash payment if the credit amount is larger than the taxes due, as established by this bill against personal income tax.
Federal adjusted gross income: The total income reported on federal tax forms used here to determine eligibility for the credit based on specific dollar limits.

Limits and Unknowns

The bill text does not state the exact date when this credit will begin.
The source material does not explain how taxpayers must apply for or claim this credit on their tax forms.
The definition of who qualifies as a 'child' is not included in the provided excerpt.

Bill History

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.