Statutes, codes, and regulations
General Statutes of Connecticut
Title 12 - TAXATION
Chapter 229 - INCOME TAX
Section 12-704i - Credit for delivery of a fetus born dead for which a fetal death certificate has been filed

Conn. Gen. Stat. § 12-704i

Download
PDF
Current with legislation from the 2024 Regular and Special Sessions.
Section 12-704i - Credit for delivery of a fetus born dead for which a fetal death certificate has been filed

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.

Conn. Gen. Stat. § 12-704i

Amended by P.A. 23-0031, S. 10 of the Connecticut Acts of the 2023 Regular Session, eff. 6/7/2023, app. to taxable years commencing on or after January 1, 2022.
Added by P.A. 22-0118, S. 412 of the Connecticut Acts of the 2022 Regular Session, eff. 7/1/2022, app. to taxable years commencing on or after January 1, 2022.