{"data":{"id":"us-ct/conn.-gen.-stat.-12-703","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-703","heading":"Credits based on adjusted gross income.","body":"(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 chapter in accordance with the following schedule:\nConnecticut Adjusted Gross Income |  | Amount of Credit\nOver $12,000 but |  |\nnot over $15,000 |  | 75%\nOver $15,000 but |  |\nnot over $15,500 |  | 70%\nOver $15,500 but |  |\nnot over $16,000 |  | 65%\nOver $16,000 but |  |\nnot over $16,500 |  | 60%\nOver $16,500 but |  |\nnot over $17,000 |  | 55%\nOver $17,000 but |  |\nnot over $17,500 |  | 50%\nOver $17,500 but |  |\nnot over $18,000 |  | 45%\nOver $18,000 but |  |\nnot over $18,500 |  | 40%\nOver $18,500 but |  |\nnot over $20,000 |  | 35%\nOver $20,000 but |  |\nnot over $20,500 |  | 30%\nOver $20,500 but |  |\nnot over $21,000 |  | 25%\nOver $21,000 but |  |\nnot over $21,500 |  | 20%\nOver $21,500 but |  |\nnot over $25,000 |  | 15%\nOver $25,000 but |  |\nnot over $25,500 |  | 14%\nOver $25,500 but |  |\nnot over $26,000 |  | 13%\nOver $26,000 but |  |\nnot over $26,500 |  | 12%\nOver $26,500 but |  |\nnot over $27,000 |  | 11%\nOver $27,000 but |  |\nnot over $48,000 |  | 10%\nOver $48,000 but |  |\nnot over $48,500 |  | 9%\nOver $48,500 but |  |\nnot over $49,000 |  | 8%\nOver $49,000 but |  |\nnot over $49,500 |  | 7%\nOver $49,500 but |  |\nnot over $50,000 |  | 6%\nOver $50,000 but |  |\nnot over $50,500 |  | 5%\nOver $50,500 but |  |\nnot over $51,000 |  | 4%\nOver $51,000 but |  |\nnot over $51,500 |  | 3%\nOver $51,500 but |  |\nnot over $52,000 |  | 2%\nOver $52,000 but |  |\nnot over $52,500 |  | 1%\n(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:\n(A) For taxable years commencing on or after January 1, 2000, but prior to January 1, 2001:\nConnecticut Adjusted Gross Income |  | Amount of Credit\nOver $12,250 but |  |\nnot over $15,300 |  | 75%\nOver $15,300 but |  |\nnot over $15,800 |  | 70%\nOver $15,800 but |  |\nnot over $16,300 |  | 65%\nOver $16,300 but |  |\nnot over $16,800 |  | 60%\nOver $16,800 but |  |\nnot over $17,300 |  | 55%\nOver $17,300 but |  |\nnot over $17,800 |  | 50%\nOver $17,800 but |  |\nnot over $18,300 |  | 45%\nOver $18,300 but |  |\nnot over $18,800 |  | 40%\nOver $18,800 but |  |\nnot over $20,400 |  | 35%\nOver $20,400 but |  |\nnot over $20,900 |  | 30%\nOver $20,900 but |  |\nnot over $21,400 |  | 25%\nOver $21,400 but |  |\nnot over $21,900 |  | 20%\nOver $21,900 but |  |\nnot over $25,500 |  | 15%\nOver $25,500 but |  |\nnot over $26,000 |  | 14%\nOver $26,000 but |  |\nnot over $26,500 |  | 13%\nOver $26,500 but |  |\nnot over $27,000 |  | 12%\nOver $27,000 but |  |\nnot over $27,500 |  | 11%\nOver $27,500 but |  |\nnot over $49,000 |  | 10%\nOver $49,000 but |  |\nnot over $49,500 |  | 9%\nOver $49,500 but |  |\nnot over $50,000 |  | 8%\nOver $50,000 but |  |\nnot over $50,500 |  | 7%\nOver $50,500 but |  |\nnot over $51,000 |  | 6%\nOver $51,000 but |  |\nnot over $51,500 |  | 5%\nOver $51,500 but |  |\nnot over $52,000 |  | 4%\nOver $52,000 but |  |\nnot over $52,500 |  | 3%\nOver $52,500 but |  |\nnot over $53,000 |  | 2%\nOver $53,000 but |  |\nnot over $53,500 |  | 1%\n(B) For taxable years commencing on or after January 1, 2001, but prior to January 1, 2004:\nConnecticut Adjusted Gross Income |  | Amount of Credit\nOver $12,500 but |  |\nnot over $15,600 |  | 75%\nOver $15,600 but |  |\nnot over $16,100 |  | 70%\nOver $16,100 but |  |\nnot over $16,600 |  | 65%\nOver $16,600 but |  |\nnot over $17,100 |  | 60%\nOver $17,100 but |  |\nnot over $17,600 |  | 55%\nOver $17,600 but |  |\nnot over $18,100 |  | 50%\nOver $18,100 but |  |\nnot over $18,600 |  | 45%\nOver $18,600 but |  |\nnot over $19,100 |  | 40%\nOver $19,100 but |  |\nnot over $20,800 |  | 35%\nOver $20,800 but |  |\nnot over $21,300 |  | 30%\nOver $21,300 but |  |\nnot over $21,800 |  | 25%\nOver $21,800 but |  |\nnot over $22,300 |  | 20%\nOver $22,300 but |  |\nnot over $26,000 |  | 15%\nOver $26,000 but |  |\nnot over $26,500 |  | 14%\nOver $26,500 but |  |\nnot over $27,000 |  | 13%\nOver $27,000 but |  |\nnot over $27,500 |  | 12%\nOver $27,500 but |  |\nnot over $28,000 |  | 11%\nOver $28,000 but |  |\nnot over $50,000 |  | 10%\nOver $50,000 but |  |\nnot over $50,500 |  | 9%\nOver $50,500 but |  |\nnot over $51,000 |  | 8%\nOver $51,000 but |  |\nnot over $51,500 |  | 7%\nOver $51,500 but |  |\nnot over $52,000 |  | 6%\nOver $52,000 but |  |\nnot over $52,500 |  | 5%\nOver $52,500 but |  |\nnot over $53,000 |  | 4%\nOver $53,000 but |  |\nnot over $53,500 |  | 3%\nOver $53,500 but |  |\nnot over $54,000 |  | 2%\nOver $54,000 but |  |\nnot over $54,500 |  | 1%\n(C) For taxable years commencing on or after January 1, 2004, but prior to January 1, 2007:\nConnecticut Adjusted Gross Income |  | Amount of Credit\nOver $12,625 but |  |\nnot over $15,750 |  | 75%\nOver $15,750 but |  |\nnot over $16,250 |  | 70%\nOver $16,250 but |  |\nnot over $16,750 |  | 65%\nOver $16,750 but |  |\nnot over $17,250 |  | 60%\nOver $17,250 but |  |\nnot over $17,750 |  | 55%\nOver $17,750 but |  |\nnot over $18,250 |  | 50%\nOver $18,250 but |  |\nnot over $18,750 |  | 45%\nOver $18,750 but |  |\nnot over $19,250 |  | 40%\nOver $19,250 but |  |\nnot over $21,050 |  | 35%\nOver $21,050 but |  |\nnot over $21,550 |  | 30%\nOver $21,550 but |  |\nnot over $22,050 |  | 25%\nOver $22,050 but |  |\nnot over $22,550 |  | 20%\nOver $22,550 but |  |\nnot over $26,300 |  | 15%\nOver $26,300 but |  |\nnot over $26,800 |  | 14%\nOver $26,800 but |  |\nnot over $27,300 |  | 13%\nOver $27,300 but |  |\nnot over $27,800 |  | 12%\nOver $27,800 but |  |\nnot over $28,300 |  | 11%\nOver $28,300 but |  |\nnot over $50,500 |  | 10%\nOver $50,500 but |  |\nnot over $51,000 |  | 9%\nOver $51,000 but |  |\nnot over $51,500 |  | 8%\nOver $51,500 but |  |\nnot over $52,000 |  | 7%\nOver $52,000 but |  |\nnot over $52,500 |  | 6%\nOver $52,500 but |  |\nnot over $53,000 |  | 5%\nOver $53,000 but |  |\nnot over $53,500 |  | 4%\nOver $53,500 but |  |\nnot over $54,000 |  | 3%\nOver $54,000 but |  |\nnot over $54,500 |  | 2%\nOver $54,500 but |  |\nnot over $55,000 |  | 1%\n(D) For taxable years commencing on or after January 1, 2007, but prior to January 1, 2008:\nConnecticut Adjusted Gross Income |  | Amount of Credit\nOver $12,750 but |  |\nnot over $15,900 |  | 75%\nOver $15,900 but |  |\nnot over $16,400 |  | 70%\nOver $16,400 but |  |\nnot over $16,900 |  | 65%\nOver $16,900 but |  |\nnot over $17,400 |  | 60%\nOver $17,400 but |  |\nnot over $17,900 |  | 55%\nOver $17,900 but |  |\nnot over $18,400 |  | 50%\nOver $18,400 but |  |\nnot over $18,900 |  | 45%\nOver $18,900 but |  |\nnot over $19,400 |  | 40%\nOver $19,400 but |  |\nnot over $21,300 |  | 35%\nOver $21,300 but |  |\nnot over $21,800 |  | 30%\nOver $21,800 but |  |\nnot over $22,300 |  | 25%\nOver $22,300 but |  |\nnot over $22,800 |  | 20%\nOver $22,800 but |  |\nnot over $26,600 |  | 15%\nOver $26,600 but |  |\nnot over $27,100 |  | 14%\nOver $27,100 but |  |\nnot over $27,600 |  | 13%\nOver $27,600 but |  |\nnot over $28,100 |  | 12%\nOver $28,100 but |  |\nnot over $28,600 |  | 11%\nOver $28,600 but |  |\nnot over $51,000 |  | 10%\nOver $51,000 but |  |\nnot over $51,500 |  | 9%\nOver $51,500 but |  |\nnot over $52,000 |  | 8%\nOver $52,000 but |  |\nnot over $52,500 |  | 7%\nOver $52,500 but |  |\nnot over $53,000 |  | 6%\nOver $53,000 but |  |\nnot over $53,500 |  | 5%\nOver $53,500 but |  |\nnot over $54,000 |  | 4%\nOver $54,000 but |  |\nnot over $54,500 |  | 3%\nOver $54,500 but |  |\nnot over $55,000 |  | 2%\nOver $55,000 but |  |\nnot over $55,500 |  | 1%\n(E) For taxable years commencing on or after January 1, 2008, but prior to January 1, 2012:\nConnecticut Adjusted Gross Income |  | Amount of Credit\nOver $13,000 but |  |\nnot over $16,300 |  | 75%\nOver $16,300 but |  |\nnot over $16,800 |  | 70%\nOver $16,800 but |  |\nnot over $17,300 |  | 65%\nOver $17,300 but |  |\nnot over $17,800 |  | 60%\nOver $17,800 but |  |\nnot over $18,300 |  | 55%\nOver $18,300 but |  |\nnot over $18,800 |  | 50%\nOver $18,800 but |  |\nnot over $19,300 |  | 45%\nOver $19,300 but |  |\nnot over $19,800 |  | 40%\nOver $19,800 but |  |\nnot over $21,700 |  | 35%\nOver $21,700 but |  |\nnot over $22,200 |  | 30%\nOver $22,200 but |  |\nnot over $22,700 |  | 25%\nOver $22,700 but |  |\nnot over $23,200 |  | 20%\nOver $23,200 but |  |\nnot over $27,100 |  | 15%\nOver $27,100 but |  |\nnot over $27,600 |  | 14%\nOver $27,600 but |  |\nnot over $28,100 |  | 13%\nOver $28,100 but |  |\nnot over $28,600 |  | 12%\nOver $28,600 but |  |\nnot over $29,100 |  | 11%\nOver $29,100 but |  |\nnot over $52,000 |  | 10%\nOver $52,000 but |  |\nnot over $52,500 |  | 9%\nOver $52,500 but |  |\nnot over $53,000 |  | 8%\nOver $53,000 but |  |\nnot over $53,500 |  | 7%\nOver $53,500 but |  |\nnot over $54,000 |  | 6%\nOver $54,000 but |  |\nnot over $54,500 |  | 5%\nOver $54,500 but |  |\nnot over $55,000 |  | 4%\nOver $55,000 but |  |\nnot over $55,500 |  | 3%\nOver $55,500 but |  |\nnot over $56,000 |  | 2%\nOver $56,000 but |  |\nnot over $56,500 |  | 1%\n(F) For taxable years commencing on or after January 1, 2012, but prior to January 1, 2013:\nConnecticut Adjusted Gross Income |  | Amount of Credit\nOver $13,500 but |  |\nnot over $16,900 |  | 75%\nOver $16,900 but |  |\nnot over $17,400 |  | 70%\nOver $17,400 but |  |\nnot over $17,900 |  | 65%\nOver $17,900 but |  |\nnot over $18,400 |  | 60%\nOver $18,400 but |  |\nnot over $18,900 |  | 55%\nOver $18,900 but |  |\nnot over $19,400 |  | 50%\nOver $19,400 but |  |\nnot over $19,900 |  | 45%\nOver $19,900 but |  |\nnot over $20,400 |  | 40%\nOver $20,400 but |  |\nnot over $22,500 |  | 35%\nOver $22,500 but |  |\nnot over $23,000 |  | 30%\nOver $23,000 but |  |\nnot over $23,500 |  | 25%\nOver $23,500 but |  |\nnot over $24,000 |  | 20%\nOver $24,000 but |  |\nnot over $28,100 |  | 15%\nOver $28,100 but |  |\nnot over $28,600 |  | 14%\nOver $28,600 but |  |\nnot over $29,100 |  | 13%\nOver $29,100 but |  |\nnot over $29,600 |  | 12%\nOver $29,600 but |  |\nnot over $30,100 |  | 11%\nOver $30,100 but |  |\nnot over $54,000 |  | 10%\nOver $54,000 but |  |\nnot over $54,500 |  | 9%\nOver $54,500 but |  |\nnot over $55,000 |  | 8%\nOver $55,000 but |  |\nnot over $55,500 |  | 7%\nOver $55,500 but |  |\nnot over $56,000 |  | 6%\nOver $56,000 but |  |\nnot over $56,500 |  | 5%\nOver $56,500 but |  |\nnot over $57,000 |  | 4%\nOver $57,000 but |  |\nnot over $57,500 |  | 3%\nOver $57,500 but |  |\nnot over $58,000 |  | 2%\nOver $58,000 but |  |\nnot over $58,500 |  | 1%\n(G) For taxable years commencing on or after January 1, 2013, but prior to January 1, 2014:\nConnecticut Adjusted Gross Income |  | Amount of Credit\nOver $14,000 but |  |\nnot over $17,500 |  | 75%\nOver $17,500 but |  |\nnot over $18,000 |  | 70%\nOver $18,000 but |  |\nnot over $18,500 |  | 65%\nOver $18,500 but |  |\nnot over $19,000 |  | 60%\nOver $19,000 but |  |\nnot over $19,500 |  | 55%\nOver $19,500 but |  |\nnot over $20,000 |  | 50%\nOver $20,000 but |  |\nnot over $20,500 |  | 45%\nOver $20,500 but |  |\nnot over $21,000 |  | 40%\nOver $21,000 but |  |\nnot over $23,300 |  | 35%\nOver $23,300 but |  |\nnot over $23,800 |  | 30%\nOver $23,800 but |  |\nnot over $24,300 |  | 25%\nOver $24,300 but |  |\nnot over $24,800 |  | 20%\nOver $24,800 but |  |\nnot over $29,200 |  | 15%\nOver $29,200 but |  |\nnot over $29,700 |  | 14%\nOver $29,700 but |  |\nnot over $30,200 |  | 13%\nOver $30,200 but |  |\nnot over $30,700 |  | 12%\nOver $30,700 but |  |\nnot over $31,200 |  | 11%\nOver $31,200 but |  |\nnot over $56,000 |  | 10%\nOver $56,000 but |  |\nnot over $56,500 |  | 9%\nOver $56,500 but |  |\nnot over $57,000 |  | 8%\nOver $57,000 but |  |\nnot over $57,500 |  | 7%\nOver $57,500 but |  |\nnot over $58,000 |  | 6%\nOver $58,000 but |  |\nnot over $58,500 |  | 5%\nOver $58,500 but |  |\nnot over $59,000 |  | 4%\nOver $59,000 but |  |\nnot over $59,500 |  | 3%\nOver $59,500 but |  |\nnot over $60,000 |  | 2%\nOver $60,000 but |  |\nnot over $60,500 |  | 1%\n(H) For taxable years commencing on or after January 1, 2014, but prior to January 1, 2016:\nConnecticut Adjusted Gross Income |  | Amount of Credit\nOver $14,500 but |  |\nnot over $18,100 |  | 75%\nOver $18,100 but |  |\nnot over $18,600 |  | 70%\nOver $18,600 but |  |\nnot over $19,100 |  | 65%\nOver $19,100 but |  |\nnot over $19,600 |  | 60%\nOver $19,600 but |  |\nnot over $20,100 |  | 55%\nOver $20,100 but |  |\nnot over $20,600 |  | 50%\nOver $20,600 but |  |\nnot over $21,100 |  | 45%\nOver $21,100 but |  |\nnot over $21,600 |  | 40%\nOver $21,600 but |  |\nnot over $24,200 |  | 35%\nOver $24,200 but |  |\nnot over $24,700 |  | 30%\nOver $24,700 but |  |\nnot over $25,200 |  | 25%\nOver $25,200 but |  |\nnot over $25,700 |  | 20%\nOver $25,700 but |  |\nnot over $30,200 |  | 15%\nOver $30,200 but |  |\nnot over $30,700 |  | 14%\nOver $30,700 but |  |\nnot over $31,200 |  | 13%\nOver $31,200 but |  |\nnot over $31,700 |  | 12%\nOver $31,700 but |  |\nnot over $32,200 |  | 11%\nOver $32,200 but |  |\nnot over $58,000 |  | 10%\nOver $58,000 but |  |\nnot over $58,500 |  | 9%\nOver $58,500 but |  |\nnot over $59,000 |  | 8%\nOver $59,000 but |  |\nnot over $59,500 |  | 7%\nOver $59,500 but |  |\nnot over $60,000 |  | 6%\nOver $60,000 but |  |\nnot over $60,500 |  | 5%\nOver $60,500 but |  |\nnot over $61,000 |  | 4%\nOver $61,000 but |  |\nnot over $61,500 |  | 3%\nOver $61,500 but |  |\nnot over $62,000 |  | 2%\nOver $62,000 but |  |\nnot over $62,500 |  | 1%\n(I) For taxable years commencing on or after January 1, 2016:\nConnecticut Adjusted Gross Income |  | Amount of Credit\nOver $15,000 but |  |\nnot over $18,800 |  | 75%\nOver $18,800 but |  |\nnot over $19,300 |  | 70%\nOver $19,300 but |  |\nnot over $19,800 |  | 65%\nOver $19,800 but |  |\nnot over $20,300 |  | 60%\nOver $20,300 but |  |\nnot over $20,800 |  | 55%\nOver $20,800 but |  |\nnot over $21,300 |  | 50%\nOver $21,300 but |  |\nnot over $21,800 |  | 45%\nOver $21,800 but |  |\nnot over $22,300 |  | 40%\nOver $22,300 but |  |\nnot over $25,000 |  | 35%\nOver $25,000 but |  |\nnot over $25,500 |  | 30%\nOver $25,500 but |  |\nnot over $26,000 |  | 25%\nOver $26,000 but |  |\nnot over $26,500 |  | 20%\nOver $26,500 but |  |\nnot over $31,300 |  | 15%\nOver $31,300 but |  |\nnot over $31,800 |  | 14%\nOver $31,800 but |  |\nnot over $32,300 |  | 13%\nOver $32,300 but |  |\nnot over $32,800 |  | 12%\nOver $32,800 but |  |\nnot over $33,300 |  | 11%\nOver $33,300 but |  |\nnot over $60,000 |  | 10%\nOver $60,000 but |  |\nnot over $60,500 |  | 9%\nOver $60,500 but |  |\nnot over $61,000 |  | 8%\nOver $61,000 but |  |\nnot over $61,500 |  | 7%\nOver $61,500 but |  |\nnot over $62,000 |  | 6%\nOver $62,000 but |  |\nnot over $62,500 |  | 5%\nOver $62,500 but |  |\nnot over $63,000 |  | 4%\nOver $63,000 but |  |\nnot over $63,500 |  | 3%\nOver $63,500 but |  |\nnot over $64,000 |  | 2%\nOver $64,000 but |  |\nnot over $64,500 |  | 1%\n(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:\nConnecticut Adjusted Gross Income |  | Amount of Credit\nOver $19,000 but |  |\nnot over $24,000 |  | 75%\nOver $24,000 but |  |\nnot over $24,500 |  | 70%\nOver $24,500 but |  |\nnot over $25,000 |  | 65%\nOver $25,000 but |  |\nnot over $25,500 |  | 60%\nOver $25,500 but |  |\nnot over $26,000 |  | 55%\nOver $26,000 but |  |\nnot over $26,500 |  | 50%\nOver $26,500 but |  |\nnot over $27,000 |  | 45%\nOver $27,000 but |  |\nnot over $27,500 |  | 40%\nOver $27,500 but |  |\nnot over $34,000 |  | 35%\nOver $34,000 but |  |\nnot over $34,500 |  | 30%\nOver $34,500 but |  |\nnot over $35,000 |  | 25%\nOver $35,000 but |  |\nnot over $35,500 |  | 20%\nOver $35,500 but |  |\nnot over $44,000 |  | 15%\nOver $44,000 but |  |\nnot over $44,500 |  | 14%\nOver $44,500 but |  |\nnot over $45,000 |  | 13%\nOver $45,000 but |  |\nnot over $45,500 |  | 12%\nOver $45,500 but |  |\nnot over $46,000 |  | 11%\nOver $46,000 but |  |\nnot over $74,000 |  | 10%\nOver $74,000 but |  |\nnot over $74,500 |  | 9%\nOver $74,500 but |  |\nnot over $75,000 |  | 8%\nOver $75,000 but |  |\nnot over $75,500 |  | 7%\nOver $75,500 but |  |\nnot over $76,000 |  | 6%\nOver $76,000 but |  |\nnot over $76,500 |  | 5%\nOver $76,500 but |  |\nnot over $77,000 |  | 4%\nOver $77,000 but |  |\nnot over $77,500 |  | 3%\nOver $77,500 but |  |\nnot over $78,000 |  | 2%\nOver $78,000 but |  |\nnot over $78,500 |  | 1%\n(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:\nConnecticut Adjusted Gross Income |  | Amount of Credit\nOver $24,000 but |  |\nnot over $30,000 |  | 75%\nOver $30,000 but |  |\nnot over $30,500 |  | 70%\nOver $30,500 but |  |\nNot over $31,000 |  | 65%\nOver $31,000 but |  |\nNot over $31,500 |  | 60%\nOver $31,500 but |  |\nnot over $32,000 |  | 55%\nOver $32,000 but |  |\nNot over $32,500 |  | 50%\nOver $32,500 but |  |\nnot over $33,000 |  | 45%\nOver $33,000 but |  |\nnot over $33,500 |  | 40%\nOver $33,500 but |  |\nnot over $40,000 |  | 35%\nOver $40,000 but |  |\nnot over $40,500 |  | 30%\nOver $40,500 but |  |\nnot over $41,000 |  | 25%\nOver $41,000 but |  |\nnot over $41,500 |  | 20%\nOver $41,500 but |  |\nnot over $50,000 |  | 15%\nOver $50,000 but |  |\nnot over $50,500 |  | 14%\nOver $50,500 but |  |\nnot over $51,000 |  | 13%\nOver $51,000 but |  |\nnot over $51,500 |  | 12%\nOver $51,500 but |  |\nnot over $52,000 |  | 11%\nOver $52,000 but |  |\nnot over $96,000 |  | 10%\nOver $96,000 but |  |\nnot over $96,500 |  | 9%\nOver $96,500 but |  |\nnot over $97,000 |  | 8%\nOver $97,000 but |  |\nnot over $97,500 |  | 7%\nOver $97,500 but |  |\nnot over $98,000 |  | 6%\nOver $98,000 but |  |\nnot over $98,500 |  | 5%\nOver $98,500 but |  |\nnot over $99,000 |  | 4%\nOver $99,000 but |  |\nnot over $99,500 |  | 3%\nOver $99,500 but |  |\nnot over $100,000 |  | 2%\nOver $100,000 but |  |\nnot over $100,500 |  | 1%","path":["TITLE 12. TAXATION","CHAPTER 229. INCOME TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_229.htm#sec_12-703","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:07:00Z","sha256":"273e6ce8820e95532039844f537c0ed026ae6d5182361b5557c44983454b5eb9","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-702a","next":"us-ct/conn.-gen.-stat.-12-704"},"notice":"GroundRules: Original legal text. Not legal advice."}