Connecticut § 12-704h - State child tax credit plan.
Full text of Connecticut Connecticut General Statutes § 12-704h — State child tax credit plan., with citation guidance and answers to common questions.
§ 12-704h. State child tax credit plan.
Sec. 12-704h. State child tax credit plan. Upon any (1) decrease in the amount of the federal child tax credit in effect pursuant to the American Rescue Plan Act of 2021, P.L. 117-2, as amended from time to time, on June 23, 2021, or (2) change in eligibility criteria for said credit, which change is less favorable to a taxpayer than such criteria in effect pursuant to said act on June 23, 2021, the Secretary of the Office of Policy and Management shall, within six months after the first day of the period to which such decrease or change is applicable, whichever is earlier, create a plan to establish a state child tax credit and present such plan to the joint standing committee of the General Assembly having cognizance of matters relating to finance, revenue and bonding.
(June Sp. Sess. P.A. 21-2, S. 431.)
History: June Sp. Sess. P.A. 21-2 effective June 23, 2021.
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 12-704h
What does Connecticut General Statutes § 12-704h cover?
Section 12-704h ("State child tax credit plan.") 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 § 12-704h?
A common citation format is "Connecticut General Statutes § 12-704h" (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 § 12-704h 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.