Connecticut § 12-265d - Tax credit for expenditures to establish day care facilities for children of employees.

Full text of Connecticut Connecticut General Statutes § 12-265d — Tax credit for expenditures to establish day care facilities for children of employees., with citation guidance and answers to common questions.

§ 12-265d. Tax credit for expenditures to establish day care facilities for children of employees.

Sec. 12-265d. Tax credit for expenditures to establish day care facilities for children of employees. Section 12-265d is repealed effective January 1, 1990, and applicable to income years of corporations commencing on or after that date.

(P.A. 81-100, S. 1, 2; P.A. 82-469, S. 9, 11; P.A. 83-453, S. 3, 4; P.A. 88-289, S. 3, 4; P.A. 89-364, S. 6, 7.)

Secs. 12-266 to 12-268. Commissioner to determine gross earnings; assessment of tax. Due date of tax; interest. Tax to be in lieu of other taxes. Sections 12-266 to 12-268, inclusive, are repealed.

(1949, Rev., S. 1952–1954; 1961, P.A. 604, S. 23, 25, 29.)

Source: official Connecticut text · Last verified 2026-08-27

Frequently Asked Questions About Connecticut § 12-265d

What does Connecticut General Statutes § 12-265d cover?

Section 12-265d ("Tax credit for expenditures to establish day care facilities for children of employees.") is part of the Connecticut General Statutes, the codified statutory law of Connecticut. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Connecticut § 12-265d?

A common citation format is "Connecticut General Statutes § 12-265d" (Connecticut). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Connecticut law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Connecticut official source linked on this page or consult a licensed Connecticut attorney.

How does Connecticut § 12-265d apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Connecticut can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Connecticut.