EARNED INCOME TAX CREDIT (EITC)

Rate (Fully Refundable): 40 percent of the federal credit.

Eligibility Requirements: See Connecticut’s EITC information page

Latest Legislative Action: In 2023, Gov. Ned Lamont expanded the state EITC from 30.5 percent to 40percent of the federal rate as part of the FY2024-25 biennial state budget.¹

• During the 2021 legislative session, lawmakers introduced and passed legislation to increase the value of the credit to 30 percent.
• Connecticut’s EITC was reduced from 30 to 23 percent of the federal credit in November 2017 as part of the state’s budget for fiscal year 2019.
• Gov. Dannel Malloy (D) announced his budget proposal for the 2017-2018 fiscal year, which included a permanent reduction in the state’s EITC from 27.5 to 25 percent of the federal credit.

• Connecticut’s state EITC was temporarily reduced from 30 percent to 25 percent of the federal EITC in 2014, then expanded to 27.5 percent in 2015 and back to 30 percent in 2016 as part of a solution to the address state’s significant budget gap.

CHILD TAX CREDIT (CTC)

Connecticut does not currently offer a state-level CTC.

Rate (Fully Refundable): $250 per qualifying child, for up to three children.²

Eligibility Requirements: See Connecticut’s Child Tax Rebate information page.

Latest Legislative Action: In 2025, legislators proposed two bills to establish a permanent, refundable state-level Child Tax Credit. HB5986 values the tax credit at $600 per qualifying child, for up to three children.³ SB740 values the credit at $150 per qualifying child, for up to three children, starting January 1, 2025 and incrementally increases to $600 per child.⁴ 

• In 2022, HB5506 established a one-time, refundable state Child Tax Rebate valued at $250 per child with a maximum of $750.  
• During the 2021 legislative session, SB1202 created a plan to establish a state-level CTC if changes to the federal tax credit occurred.

CHILD AND DEPENDENT CARE TAX CREDIT (CDCTC)

Connecticut does not currently offer a state-level CDCTC.