Connecticut § 12-701a - Subtraction for contributions to qualified state tuition program.
Full text of Connecticut Connecticut General Statutes § 12-701a — Subtraction for contributions to qualified state tuition program., with citation guidance and answers to common questions.
§ 12-701a. Subtraction for contributions to qualified state tuition program.
Sec. 12-701a. Subtraction for contributions to qualified state tuition program. The maximum amount that may be subtracted under subparagraph (B)(xiii) of subdivision (20) of subsection (a) of section 12-701 shall be equal to the amount of contributions to all accounts established pursuant to any qualified state tuition program, as defined in Section 529(b) of the Internal Revenue Code, established and maintained by this state or any official, agency or instrumentality of the state, but shall not exceed five thousand dollars for each individual taxpayer, or ten thousand dollars for taxpayers filing a joint return. Any amount of a contribution that is not subtracted by the taxpayer in the year for which the contribution is made, on or after January 1, 2006, may be carried forward as a subtraction from income for the succeeding five years; provided the amount subtracted shall not exceed the maximum allowed in each subsequent taxable year.
(P.A. 06-186, S. 78; P.A. 22-110, S. 34.)
History: P.A. 06-186 effective July 1, 2006, and applicable to taxable years commencing on or after January 1, 2006; P.A. 22-110 replaced “annual modification” with “amount that may be subtracted”.
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 12-701a
What does Connecticut General Statutes § 12-701a cover?
Section 12-701a ("Subtraction for contributions to qualified state tuition program.") 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 § 12-701a?
A common citation format is "Connecticut General Statutes § 12-701a" (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 § 12-701a 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.