Connecticut § 32-4k - Learn Here, Live Here program. Segregation of income taxes.
Full text of Connecticut Connecticut General Statutes § 32-4k — Learn Here, Live Here program. Segregation of income taxes., with citation guidance and answers to common questions.
§ 32-4k. Learn Here, Live Here program. Segregation of income taxes.
Sec. 32-4k. Learn Here, Live Here program. Segregation of income taxes. As part of the Learn Here, Live Here program established pursuant to section 32-4i, for taxable years commencing on or after January 1, 2014, the Commissioner of Revenue Services shall segregate the income taxes paid by a participant in said program during a period not exceeding ten taxable years following the year of graduation. Upon the request of such participant, the commissioner shall segregate an annual amount of such tax liability, up to a maximum of two thousand five hundred dollars per year. The total amount segregated for all program participants shall not exceed one million dollars in any calendar year. The commissioner shall deposit such segregated amounts into the Connecticut first-time homebuyers account established pursuant to section 32-4j.
(P.A. 11-140, S. 32.)
History: P.A. 11-140 effective July 1, 2011.
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 32-4k
What does Connecticut General Statutes § 32-4k cover?
Section 32-4k ("Learn Here, Live Here program. Segregation of income taxes.") 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 § 32-4k?
A common citation format is "Connecticut General Statutes § 32-4k" (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 § 32-4k 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.