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
Credit for delivery of a fetus born dead for which a fetal death certificate has been filed
(P.A. 22-118, S. 412; P.A. 23-31, S. 10.) History: P.A. 22-118 effective July 1, 2022, and applicable to taxable years commencing on or after January 1, 2022; P.A. 23-31 replace…
Official source: Connecticut General Assembly. Reproduced from public-domain Connecticut statutes; confirm against the official source for the current text. Not legal advice.