{"data":{"id":"us-ct/conn.-gen.-stat.-12-704i","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-704i","heading":"Credit for delivery of a fetus born dead for which a fetal death certificate has been filed.","body":"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 delivery of a fetus born dead for which a fetal death certificate has been filed, 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 fetal death occurred.","path":["TITLE 12. TAXATION","CHAPTER 229. INCOME TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_229.htm#sec_12-704i","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":"e951a40d30d803d127e6a90ab061fc2265ac8c9cfe30afca9dc5edf4196c3c4e","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-704h","next":"us-ct/conn.-gen.-stat.-12-705"},"notice":"GroundRules: Original legal text. Not legal advice."}