us-ct/statute/12-700-a-10/operative-text — Section 12-700(a)(10). Resident income-tax schedules for taxable years beginning on or after January 1, 2024.

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us-ct/statute/12-700-a-10/operative-text — Section 12-700(a)(10). Resident income-tax schedules for taxable years beginning on or after January 1, 2024. · Axiom

(10) For taxable years commencing on or after January 1, 2024, in accordance with the following schedule: (A) (i) For any person who files a return under the federal income tax for such taxable year as an unmarried individual: Connecticut Taxable Income Rate of Tax Not over $10,000 2.0% Over $10,000 but not $200.00, plus 4.5% of the over $50,000 excess over $10,000 Over $50,000 but not $2,000, plus 5.5% of the over $100,000 excess over $50,000 Over $100,000 but not $4,750, plus 6.0% of the over $200,000 excess over $100,000 Over $200,000 but not $10,750, plus 6.5% of the over $250,000 excess over $200,000 Over $250,000 but not $14,000, plus 6.9% of the over $500,000 excess over $250,000 Over $500,000 $31,250, plus 6.99% of the excess over $500,000 (ii) Notwithstanding the provisions of subparagraph (A)(i) of this subdivision, for each taxpayer whose Connecticut adjusted gross income exceeds fifty-six thousand five hundred dollars, the amount of the taxpayer's Connecticut taxable income to which the two-per-cent tax rate applies shall be reduced by one thousand dollars for each five thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the two-per-cent tax rate does not apply shall be an amount to which the four-and-one-half-per-cent tax rate shall apply. (iii) Each taxpayer whose Connecticut adjusted gross income exceeds one hundred five thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (A)(i) and (A)(ii) of this subdivision, an amount equal to twenty-five dollars for each five thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds one hundred five thousand dollars, up to a maximum payment of two hundred fifty dollars. (iv) Each taxpayer whose Connecticut adjusted gross income exceeds two hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (A)(i), (A)(ii) and (A)(iii) of this subdivision, an amount equal to ninety dollars for each five thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds two hundred thousand dollars, up to a maximum payment of two thousand seven hundred dollars. (v) Each taxpayer whose Connecticut adjusted gross income exceeds five hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (A)(i), (A)(ii), (A)(iii) and (A)(iv) of this subdivision, an amount equal to fifty dollars for each five thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds five hundred thousand dollars, up to a maximum payment of four hundred fifty dollars. (B) (i) For any person who files a return under the federal income tax for such taxable year as a head of household, as defined in Section 2(b) of the Internal Revenue Code: Connecticut Taxable Income Rate of Tax Not over $16,000 2.0% Over $16,000 but not $320.00, plus 4.5% of the over $80,000 excess over $16,000 Over $80,000 but not $3,200, plus 5.5% of the over $160,000 excess over $80,000 Over $160,000 but not $7,600, plus 6.0% of the over $320,000 excess over $160,000 Over $320,000 but not $17,200, plus 6.5% of the over $400,000 excess over $320,000 Over $400,000 but not $22,400, plus 6.9% of the over $800,000 excess over $400,000 Over $800,000 $50,000, plus 6.99% of the excess over $800,000 (ii) Notwithstanding the provisions of subparagraph (B)(i) of this subdivision, for each taxpayer whose Connecticut adjusted gross income exceeds seventy-eight thousand five hundred dollars, the amount of the taxpayer's Connecticut taxable income to which the two-per-cent tax rate applies shall be reduced by one thousand six hundred dollars for each four thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the two-per-cent tax rate does not apply shall be an amount to which the four-and-one-half-per-cent tax rate shall apply. (iii) Each taxpayer whose Connecticut adjusted gross income exceeds one hundred sixty-eight thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (B)(i) and (B)(ii) of this subdivision, an amount equal to forty dollars for each eight thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds one hundred sixty-eight thousand dollars, up to a maximum payment of four hundred dollars. (iv) Each taxpayer whose Connecticut adjusted gross income exceeds three hundred twenty thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (B)(i), (B)(ii) and (B)(iii) of this subdivision, an amount equal to one hundred forty dollars for each eight thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds three hundred twenty thousand dollars, up to a maximum payment of four thousand two hundred dollars. (v) Each taxpayer whose Connecticut adjusted gross income exceeds eight hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (B)(i), (B)(ii), (B)(iii) and (B)(iv) of this subdivision, an amount equal to eighty dollars for each eight thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds eight hundred thousand dollars, up to a maximum payment of seven hundred twenty dollars. (C) (i) For any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing jointly or any person who files a return under the federal income tax for such taxable year as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code: Connecticut Taxable Income Rate of Tax Not over $20,000 2.0% Over $20,000 but not $400.00, plus 4.5% of the over $100,000 excess over $20,000 Over $100,000 but not $4,000, plus 5.5% of the over $200,000 excess over $100,000 Over $200,000 but not $9,500, plus 6.0% of the over $400,000 excess over $200,000 Over $400,000 but not $21,500, plus 6.5% of the over $500,000 excess over $400,000 Over $500,000 but not $28,000, plus 6.9% of the over $1,000,000 excess over $500,000 Over $1,000,000 $62,500, plus 6.99% of the excess over $1,000,000 (ii) Notwithstanding the provisions of subparagraph (C)(i) of this subdivision, for each taxpayer whose Connecticut adjusted gross income exceeds one hundred thousand five hundred dollars, the amount of the taxpayer's Connecticut taxable income to which the two-per-cent tax rate applies shall be reduced by two thousand dollars for each five thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the two-per-cent tax rate does not apply shall be an amount to which the four-and-one-half-per-cent tax rate shall apply. (iii) Each taxpayer whose Connecticut adjusted gross income exceeds two hundred ten thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (C)(i) and (C)(ii) of this subdivision, an amount equal to fifty dollars for each ten thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds two hundred ten thousand dollars, up to a maximum payment of five hundred dollars. (iv) Each taxpayer whose Connecticut adjusted gross income exceeds four hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (C)(i), (C)(ii) and (C)(iii) of this subdivision, an amount equal to one hundred eighty dollars for each ten thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds four hundred thousand dollars, up to a maximum payment of five thousand four hundred dollars. (v) Each taxpayer whose Connecticut adjusted gross income exceeds one million dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (C)(i), (C)(ii), (C)(iii) and (C)(iv) of this subdivision, an amount equal to one hundred dollars for each ten thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds one million dollars, up to a maximum payment of nine hundred dollars. (D) (i) For any person who files a return under the federal income tax for such taxable year as a married individual filing separately: Connecticut Taxable Income Rate of Tax Not over $10,000 2.0% Over $10,000 but not $200.00, plus 4.5% of the over $50,000 excess over $10,000 Over $50,000 but not $2,000, plus 5.5% of the over $100,000 excess over $50,000 Over $100,000 but not $4,750, plus 6.0% of the over $200,000 excess over $100,000 Over $200,000 but not $10,750, plus 6.5% of the over $250,000 excess over $200,000 Over $250,000 but not $14,000, plus 6.9% of the over $500,000 excess over $250,000 Over $500,000 $31,250, plus 6.99% of the excess over $500,000 (ii) Notwithstanding the provisions of subparagraph (D)(i) of this subdivision, for each taxpayer whose Connecticut adjusted gross income exceeds fifty thousand two hundred fifty dollars, the amount of the taxpayer's Connecticut taxable income to which the two-per-cent tax rate applies shall be reduced by one thousand dollars for each two thousand five hundred dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the two-per-cent tax rate does not apply shall be an amount to which the four-and-one-half-per-cent tax rate shall apply. (iii) Each taxpayer whose Connecticut adjusted gross income exceeds one hundred five thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (D)(i) and (D)(ii) of this subdivision, an amount equal to twenty-five dollars for each five thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds one hundred five thousand dollars, up to a maximum payment of two hundred fifty dollars. (iv) Each taxpayer whose Connecticut adjusted gross income exceeds two hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (D)(i), (D)(ii) and (D)(iii) of this subdivision, an amount equal to ninety dollars for each five thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds two hundred thousand dollars, up to a maximum payment of two thousand seven hundred dollars. (v) Each taxpayer whose Connecticut adjusted gross income exceeds five hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (D)(i), (D)(ii), (D)(iii) and (D)(iv) of this subdivision, an amount equal to fifty dollars for each five thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds five hundred thousand dollars, up to a maximum payment of four hundred fifty dollars. (E) For trusts or estates, the rate of tax shall be 6.99% of the Connecticut taxable income.

in view

Whole section

Encodings · 45

Encoded from this provision

us-ct/policy/income_tax/2026_resident_ordinary_tax_before_personal_credit

ct_pit_2026_ordinary_tax_head_first_ceilingCT 12-700-a-10 § operative-text · parameter

Conn. Gen. Stat. section 12-700(a)(10)(B)(i), head-of-household first-band ceiling

name: ct_pit_2026_ordinary_tax_head_first_ceiling
kind: parameter
dtype: Money
period: Year
unit: USD
source: >-
  Conn. Gen. Stat. section 12-700(a)(10)(B)(i), head-of-household first-band
  ceiling
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: Not over $16,000 2.0%
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '16000'

ct_pit_2026_ordinary_tax_head_middle_recapture_amountCT 12-700-a-10 § operative-text · parameter

Conn. Gen. Stat. section 12-700(a)(10)(B)(iv), head middle recapture amount

name: ct_pit_2026_ordinary_tax_head_middle_recapture_amount
kind: parameter
dtype: Money
period: Year
unit: USD
source: Conn. Gen. Stat. section 12-700(a)(10)(B)(iv), head middle recapture amount
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: amount equal to one hundred forty dollars
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '140'

ct_pit_2026_ordinary_tax_head_middle_recapture_maximumCT 12-700-a-10 § operative-text · parameter

Conn. Gen. Stat. section 12-700(a)(10)(B)(iv), head middle recapture cap

name: ct_pit_2026_ordinary_tax_head_middle_recapture_maximum
kind: parameter
dtype: Money
period: Year
unit: USD
source: Conn. Gen. Stat. section 12-700(a)(10)(B)(iv), head middle recapture cap
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: maximum payment of four thousand two hundred dollars
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '4200'

ct_pit_2026_ordinary_tax_head_phaseout_incrementCT 12-700-a-10 § operative-text · parameter

Conn. Gen. Stat. section 12-700(a)(10)(B)(ii), head phaseout increment

name: ct_pit_2026_ordinary_tax_head_phaseout_increment
kind: parameter
dtype: Money
period: Year
unit: USD
source: Conn. Gen. Stat. section 12-700(a)(10)(B)(ii), head phaseout increment
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: for each four thousand dollars, or fraction thereof
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '4000'

ct_pit_2026_ordinary_tax_head_phaseout_startCT 12-700-a-10 § operative-text · parameter

Conn. Gen. Stat. section 12-700(a)(10)(B)(ii), head phaseout start

name: ct_pit_2026_ordinary_tax_head_phaseout_start
kind: parameter
dtype: Money
period: Year
unit: USD
source: Conn. Gen. Stat. section 12-700(a)(10)(B)(ii), head phaseout start
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: exceeds seventy-eight thousand five hundred dollars
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '78500'

ct_pit_2026_ordinary_tax_joint_first_ceilingCT 12-700-a-10 § operative-text · parameter

Conn. Gen. Stat. section 12-700(a)(10)(C)(i), joint and surviving-spouse first-band ceiling

name: ct_pit_2026_ordinary_tax_joint_first_ceiling
kind: parameter
dtype: Money
period: Year
unit: USD
source: >-
  Conn. Gen. Stat. section 12-700(a)(10)(C)(i), joint and surviving-spouse
  first-band ceiling
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: Not over $20,000 2.0%
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '20000'

ct_pit_2026_ordinary_tax_joint_phaseout_startCT 12-700-a-10 § operative-text · parameter

Conn. Gen. Stat. section 12-700(a)(10)(C)(ii), joint phaseout start

name: ct_pit_2026_ordinary_tax_joint_phaseout_start
kind: parameter
dtype: Money
period: Year
unit: USD
source: Conn. Gen. Stat. section 12-700(a)(10)(C)(ii), joint phaseout start
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: exceeds one hundred thousand five hundred dollars
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '100500'

ct_pit_2026_ordinary_tax_rate_1CT 12-700-a-10 § operative-text · parameter

Conn. Gen. Stat. section 12-700(a)(10), first marginal rate

name: ct_pit_2026_ordinary_tax_rate_1
kind: parameter
dtype: Rate
period: Year
source: Conn. Gen. Stat. section 12-700(a)(10), first marginal rate
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: Not over $10,000 2.0%
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '0.02'

ct_pit_2026_ordinary_tax_rate_2CT 12-700-a-10 § operative-text · parameter

Conn. Gen. Stat. section 12-700(a)(10), second marginal rate

name: ct_pit_2026_ordinary_tax_rate_2
kind: parameter
dtype: Rate
period: Year
source: Conn. Gen. Stat. section 12-700(a)(10), second marginal rate
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: plus 4.5% of the
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '0.045'

ct_pit_2026_ordinary_tax_rate_3CT 12-700-a-10 § operative-text · parameter

Conn. Gen. Stat. section 12-700(a)(10), third marginal rate

name: ct_pit_2026_ordinary_tax_rate_3
kind: parameter
dtype: Rate
period: Year
source: Conn. Gen. Stat. section 12-700(a)(10), third marginal rate
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: plus 5.5% of the
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '0.055'

ct_pit_2026_ordinary_tax_rate_4CT 12-700-a-10 § operative-text · parameter

Conn. Gen. Stat. section 12-700(a)(10), fourth marginal rate

name: ct_pit_2026_ordinary_tax_rate_4
kind: parameter
dtype: Rate
period: Year
source: Conn. Gen. Stat. section 12-700(a)(10), fourth marginal rate
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: plus 6.0% of the
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '0.06'

ct_pit_2026_ordinary_tax_rate_5CT 12-700-a-10 § operative-text · parameter

Conn. Gen. Stat. section 12-700(a)(10), fifth marginal rate

name: ct_pit_2026_ordinary_tax_rate_5
kind: parameter
dtype: Rate
period: Year
source: Conn. Gen. Stat. section 12-700(a)(10), fifth marginal rate
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: plus 6.5% of the
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '0.065'

ct_pit_2026_ordinary_tax_rate_6CT 12-700-a-10 § operative-text · parameter

Conn. Gen. Stat. section 12-700(a)(10), sixth marginal rate

name: ct_pit_2026_ordinary_tax_rate_6
kind: parameter
dtype: Rate
period: Year
source: Conn. Gen. Stat. section 12-700(a)(10), sixth marginal rate
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: plus 6.9% of the
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '0.069'

ct_pit_2026_ordinary_tax_rate_7CT 12-700-a-10 § operative-text · parameter

Conn. Gen. Stat. section 12-700(a)(10), seventh marginal rate

name: ct_pit_2026_ordinary_tax_rate_7
kind: parameter
dtype: Rate
period: Year
source: Conn. Gen. Stat. section 12-700(a)(10), seventh marginal rate
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: plus 6.99% of the excess over $500,000
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '0.0699'

ct_pit_2026_ordinary_tax_separate_phaseout_incrementCT 12-700-a-10 § operative-text · parameter

Conn. Gen. Stat. section 12-700(a)(10)(D)(ii), separate phaseout increment

name: ct_pit_2026_ordinary_tax_separate_phaseout_increment
kind: parameter
dtype: Money
period: Year
unit: USD
source: Conn. Gen. Stat. section 12-700(a)(10)(D)(ii), separate phaseout increment
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: for each two thousand five hundred dollars, or fraction thereof
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '2500'

ct_pit_2026_ordinary_tax_separate_phaseout_startCT 12-700-a-10 § operative-text · parameter

Conn. Gen. Stat. section 12-700(a)(10)(D)(ii), separate phaseout start

name: ct_pit_2026_ordinary_tax_separate_phaseout_start
kind: parameter
dtype: Money
period: Year
unit: USD
source: Conn. Gen. Stat. section 12-700(a)(10)(D)(ii), separate phaseout start
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: exceeds fifty thousand two hundred fifty dollars
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '50250'

ct_pit_2026_ordinary_tax_single_floor_2CT 12-700-a-10 § operative-text · parameter

Conn. Gen. Stat. section 12-700(a)(10)(A)(i), second-band floor

name: ct_pit_2026_ordinary_tax_single_floor_2
kind: parameter
dtype: Money
period: Year
unit: USD
source: Conn. Gen. Stat. section 12-700(a)(10)(A)(i), second-band floor
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: excess over $10,000
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '10000'

ct_pit_2026_ordinary_tax_single_floor_3CT 12-700-a-10 § operative-text · parameter

Conn. Gen. Stat. section 12-700(a)(10)(A)(i), third-band floor

name: ct_pit_2026_ordinary_tax_single_floor_3
kind: parameter
dtype: Money
period: Year
unit: USD
source: Conn. Gen. Stat. section 12-700(a)(10)(A)(i), third-band floor
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: excess over $50,000
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '50000'

ct_pit_2026_ordinary_tax_single_floor_4CT 12-700-a-10 § operative-text · parameter

Conn. Gen. Stat. section 12-700(a)(10)(A)(i), fourth-band floor

name: ct_pit_2026_ordinary_tax_single_floor_4
kind: parameter
dtype: Money
period: Year
unit: USD
source: Conn. Gen. Stat. section 12-700(a)(10)(A)(i), fourth-band floor
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: excess over $100,000
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '100000'

ct_pit_2026_ordinary_tax_single_floor_5CT 12-700-a-10 § operative-text · parameter

Conn. Gen. Stat. section 12-700(a)(10)(A)(i), fifth-band floor

name: ct_pit_2026_ordinary_tax_single_floor_5
kind: parameter
dtype: Money
period: Year
unit: USD
source: Conn. Gen. Stat. section 12-700(a)(10)(A)(i), fifth-band floor
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: excess over $200,000
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '200000'

ct_pit_2026_ordinary_tax_single_floor_6CT 12-700-a-10 § operative-text · parameter

Conn. Gen. Stat. section 12-700(a)(10)(A)(i), sixth-band floor

name: ct_pit_2026_ordinary_tax_single_floor_6
kind: parameter
dtype: Money
period: Year
unit: USD
source: Conn. Gen. Stat. section 12-700(a)(10)(A)(i), sixth-band floor
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: excess over $250,000
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '250000'

ct_pit_2026_ordinary_tax_single_floor_7CT 12-700-a-10 § operative-text · parameter

Conn. Gen. Stat. section 12-700(a)(10)(A)(i), seventh-band floor

name: ct_pit_2026_ordinary_tax_single_floor_7
kind: parameter
dtype: Money
period: Year
unit: USD
source: Conn. Gen. Stat. section 12-700(a)(10)(A)(i), seventh-band floor
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: excess over $500,000
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '500000'

ct_pit_2026_ordinary_tax_single_high_recapture_amountCT 12-700-a-10 § operative-text · parameter

Conn. Gen. Stat. section 12-700(a)(10)(A)(v), high recapture amount

name: ct_pit_2026_ordinary_tax_single_high_recapture_amount
kind: parameter
dtype: Money
period: Year
unit: USD
source: Conn. Gen. Stat. section 12-700(a)(10)(A)(v), high recapture amount
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: amount equal to fifty dollars
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '50'

ct_pit_2026_ordinary_tax_single_high_recapture_maximumCT 12-700-a-10 § operative-text · parameter

Conn. Gen. Stat. section 12-700(a)(10)(A)(v), high recapture cap

name: ct_pit_2026_ordinary_tax_single_high_recapture_maximum
kind: parameter
dtype: Money
period: Year
unit: USD
source: Conn. Gen. Stat. section 12-700(a)(10)(A)(v), high recapture cap
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: maximum payment of four hundred fifty dollars
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '450'

ct_pit_2026_ordinary_tax_single_high_recapture_startCT 12-700-a-10 § operative-text · parameter

Conn. Gen. Stat. section 12-700(a)(10)(A)(v), high recapture start

name: ct_pit_2026_ordinary_tax_single_high_recapture_start
kind: parameter
dtype: Money
period: Year
unit: USD
source: Conn. Gen. Stat. section 12-700(a)(10)(A)(v), high recapture start
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: exceeds five hundred thousand dollars
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '500000'

ct_pit_2026_ordinary_tax_single_low_recapture_amountCT 12-700-a-10 § operative-text · parameter

Conn. Gen. Stat. section 12-700(a)(10)(A)(iii), low recapture amount

name: ct_pit_2026_ordinary_tax_single_low_recapture_amount
kind: parameter
dtype: Money
period: Year
unit: USD
source: Conn. Gen. Stat. section 12-700(a)(10)(A)(iii), low recapture amount
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: amount equal to twenty-five dollars
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '25'

ct_pit_2026_ordinary_tax_single_low_recapture_maximumCT 12-700-a-10 § operative-text · parameter

Conn. Gen. Stat. section 12-700(a)(10)(A)(iii), low recapture cap

name: ct_pit_2026_ordinary_tax_single_low_recapture_maximum
kind: parameter
dtype: Money
period: Year
unit: USD
source: Conn. Gen. Stat. section 12-700(a)(10)(A)(iii), low recapture cap
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: maximum payment of two hundred fifty dollars
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '250'

ct_pit_2026_ordinary_tax_single_low_recapture_startCT 12-700-a-10 § operative-text · parameter

Conn. Gen. Stat. section 12-700(a)(10)(A)(iii), low recapture start

name: ct_pit_2026_ordinary_tax_single_low_recapture_start
kind: parameter
dtype: Money
period: Year
unit: USD
source: Conn. Gen. Stat. section 12-700(a)(10)(A)(iii), low recapture start
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: exceeds one hundred five thousand dollars
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '105000'

ct_pit_2026_ordinary_tax_single_middle_recapture_amountCT 12-700-a-10 § operative-text · parameter

Conn. Gen. Stat. section 12-700(a)(10)(A)(iv), middle recapture amount

name: ct_pit_2026_ordinary_tax_single_middle_recapture_amount
kind: parameter
dtype: Money
period: Year
unit: USD
source: Conn. Gen. Stat. section 12-700(a)(10)(A)(iv), middle recapture amount
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: amount equal to ninety dollars
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '90'

ct_pit_2026_ordinary_tax_single_middle_recapture_maximumCT 12-700-a-10 § operative-text · parameter

Conn. Gen. Stat. section 12-700(a)(10)(A)(iv), middle recapture cap

name: ct_pit_2026_ordinary_tax_single_middle_recapture_maximum
kind: parameter
dtype: Money
period: Year
unit: USD
source: Conn. Gen. Stat. section 12-700(a)(10)(A)(iv), middle recapture cap
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: maximum payment of two thousand seven hundred dollars
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '2700'

ct_pit_2026_ordinary_tax_single_middle_recapture_startCT 12-700-a-10 § operative-text · parameter

Conn. Gen. Stat. section 12-700(a)(10)(A)(iv), middle recapture start

name: ct_pit_2026_ordinary_tax_single_middle_recapture_start
kind: parameter
dtype: Money
period: Year
unit: USD
source: Conn. Gen. Stat. section 12-700(a)(10)(A)(iv), middle recapture start
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: exceeds two hundred thousand dollars
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '200000'

ct_pit_2026_ordinary_tax_single_phaseout_amountCT 12-700-a-10 § operative-text · parameter

Difference between the 2 and 4.5 percent rates on each $1,000 single phaseout band

name: ct_pit_2026_ordinary_tax_single_phaseout_amount
kind: parameter
dtype: Money
period: Year
unit: USD
source: >-
  Difference between the 2 and 4.5 percent rates on each $1,000 single phaseout
  band
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: reduced by one thousand dollars
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '25'

ct_pit_2026_ordinary_tax_single_phaseout_incrementCT 12-700-a-10 § operative-text · parameter

Conn. Gen. Stat. section 12-700(a)(10)(A)(ii), single phaseout increment

name: ct_pit_2026_ordinary_tax_single_phaseout_increment
kind: parameter
dtype: Money
period: Year
unit: USD
source: Conn. Gen. Stat. section 12-700(a)(10)(A)(ii), single phaseout increment
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: for each five thousand dollars, or fraction thereof
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '5000'

ct_pit_2026_ordinary_tax_single_phaseout_maximumCT 12-700-a-10 § operative-text · parameter

Complete withdrawal of the single $10,000 bottom-rate band

name: ct_pit_2026_ordinary_tax_single_phaseout_maximum
kind: parameter
dtype: Money
period: Year
unit: USD
source: Complete withdrawal of the single $10,000 bottom-rate band
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: >-
            amount of the taxpayer's Connecticut taxable income to which the
            two-per-cent tax rate applies shall be reduced
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '250'

ct_pit_2026_ordinary_tax_single_phaseout_startCT 12-700-a-10 § operative-text · parameter

Conn. Gen. Stat. section 12-700(a)(10)(A)(ii), single phaseout start

name: ct_pit_2026_ordinary_tax_single_phaseout_start
kind: parameter
dtype: Money
period: Year
unit: USD
source: Conn. Gen. Stat. section 12-700(a)(10)(A)(ii), single phaseout start
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: exceeds fifty-six thousand five hundred dollars
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '56500'

ct_pit_2026_ordinary_tax_single_recapture_incrementCT 12-700-a-10 § operative-text · parameter

Conn. Gen. Stat. section 12-700(a)(10)(A)(iii)-(v), recapture increment

name: ct_pit_2026_ordinary_tax_single_recapture_increment
kind: parameter
dtype: Money
period: Year
unit: USD
source: Conn. Gen. Stat. section 12-700(a)(10)(A)(iii)-(v), recapture increment
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: for each five thousand dollars, or fraction thereof
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '5000'

ct_pit_2026_ordinary_high_recaptureCT 12-700-a-10 § operative-text · derived

Conn. Gen. Stat. section 12-700(a)(10)(A)-(D)(v), high recapture tier

name: ct_pit_2026_ordinary_high_recapture
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Conn. Gen. Stat. section 12-700(a)(10)(A)-(D)(v), high recapture tier
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: exceeds five hundred thousand dollars shall pay
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: exceeds eight hundred thousand dollars shall pay
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: exceeds one million dollars shall pay
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: maximum payment of four hundred fifty dollars
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if ct_pit_2026_ordinary_tax_input_domain_is_valid:
        min(
          ct_pit_2026_ordinary_tax_single_high_recapture_maximum
            * ct_pit_2026_ordinary_tax_schedule_scale,
          ct_pit_2026_ordinary_tax_single_high_recapture_amount
            * ct_pit_2026_ordinary_tax_schedule_scale
            * ceil(
              max(
                0,
                ct_pit_2026_connecticut_adjusted_gross_income
                  - ct_pit_2026_ordinary_tax_single_high_recapture_start
                    * ct_pit_2026_ordinary_tax_schedule_scale
              )
              / (
                ct_pit_2026_ordinary_tax_single_recapture_increment
                * ct_pit_2026_ordinary_tax_schedule_scale
              )
            )
        )
      else:
        0

ct_pit_2026_ordinary_low_rate_phaseout_addbackCT 12-700-a-10 § operative-text · derived

Conn. Gen. Stat. section 12-700(a)(10)(A)-(D)(ii), low-rate phaseout

name: ct_pit_2026_ordinary_low_rate_phaseout_addback
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Conn. Gen. Stat. section 12-700(a)(10)(A)-(D)(ii), low-rate phaseout
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: exceeds fifty-six thousand five hundred dollars
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: exceeds seventy-eight thousand five hundred dollars
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: exceeds one hundred thousand five hundred dollars
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: exceeds fifty thousand two hundred fifty dollars
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: or fraction thereof
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if ct_pit_2026_ordinary_tax_input_domain_is_valid:
        min(
          ct_pit_2026_ordinary_tax_single_phaseout_maximum
            * ct_pit_2026_ordinary_tax_schedule_scale,
          ct_pit_2026_ordinary_tax_single_phaseout_amount
            * ct_pit_2026_ordinary_tax_schedule_scale
            * ceil(
              max(
                0,
                ct_pit_2026_connecticut_adjusted_gross_income
                  - (
                    if ct_pit_2026_ordinary_tax_filing_status_joint_or_surviving_spouse:
                      ct_pit_2026_ordinary_tax_joint_phaseout_start
                    else:
                      if ct_pit_2026_ordinary_tax_filing_status_head_of_household:
                        ct_pit_2026_ordinary_tax_head_phaseout_start
                      else:
                        if ct_pit_2026_ordinary_tax_filing_status_married_separate:
                          ct_pit_2026_ordinary_tax_separate_phaseout_start
                        else:
                          ct_pit_2026_ordinary_tax_single_phaseout_start
                  )
              )
              / (
                if ct_pit_2026_ordinary_tax_filing_status_head_of_household:
                  ct_pit_2026_ordinary_tax_head_phaseout_increment
                else:
                  if ct_pit_2026_ordinary_tax_filing_status_married_separate:
                    ct_pit_2026_ordinary_tax_separate_phaseout_increment
                  else:
                    ct_pit_2026_ordinary_tax_single_phaseout_increment
              )
            )
        )
      else:
        0

ct_pit_2026_ordinary_low_recaptureCT 12-700-a-10 § operative-text · derived

Conn. Gen. Stat. section 12-700(a)(10)(A)-(D)(iii), low recapture tier

name: ct_pit_2026_ordinary_low_recapture
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Conn. Gen. Stat. section 12-700(a)(10)(A)-(D)(iii), low recapture tier
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: exceeds one hundred five thousand dollars shall pay
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: exceeds one hundred sixty-eight thousand dollars shall pay
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: exceeds two hundred ten thousand dollars shall pay
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: up to a maximum payment of two hundred fifty dollars
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if ct_pit_2026_ordinary_tax_input_domain_is_valid:
        min(
          ct_pit_2026_ordinary_tax_single_low_recapture_maximum
            * ct_pit_2026_ordinary_tax_schedule_scale,
          ct_pit_2026_ordinary_tax_single_low_recapture_amount
            * ct_pit_2026_ordinary_tax_schedule_scale
            * ceil(
              max(
                0,
                ct_pit_2026_connecticut_adjusted_gross_income
                  - ct_pit_2026_ordinary_tax_single_low_recapture_start
                    * ct_pit_2026_ordinary_tax_schedule_scale
              )
              / (
                ct_pit_2026_ordinary_tax_single_recapture_increment
                * ct_pit_2026_ordinary_tax_schedule_scale
              )
            )
        )
      else:
        0

ct_pit_2026_ordinary_middle_recaptureCT 12-700-a-10 § operative-text · derived

Conn. Gen. Stat. section 12-700(a)(10)(A)-(D)(iv), middle recapture tier

name: ct_pit_2026_ordinary_middle_recapture
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Conn. Gen. Stat. section 12-700(a)(10)(A)-(D)(iv), middle recapture tier
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: exceeds two hundred thousand dollars shall pay
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: exceeds three hundred twenty thousand dollars shall pay
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: exceeds four hundred thousand dollars shall pay
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: amount equal to one hundred forty dollars
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: maximum payment of four thousand two hundred dollars
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if ct_pit_2026_ordinary_tax_input_domain_is_valid:
        if ct_pit_2026_ordinary_tax_filing_status_head_of_household:
          min(
            ct_pit_2026_ordinary_tax_head_middle_recapture_maximum,
            ct_pit_2026_ordinary_tax_head_middle_recapture_amount * ceil(
              max(
                0,
                ct_pit_2026_connecticut_adjusted_gross_income
                  - ct_pit_2026_ordinary_tax_single_middle_recapture_start
                    * ct_pit_2026_ordinary_tax_schedule_scale
              )
              / (
                ct_pit_2026_ordinary_tax_single_recapture_increment
                * ct_pit_2026_ordinary_tax_schedule_scale
              )
            )
          )
        else:
          min(
            ct_pit_2026_ordinary_tax_single_middle_recapture_maximum
              * ct_pit_2026_ordinary_tax_schedule_scale,
            ct_pit_2026_ordinary_tax_single_middle_recapture_amount
              * ct_pit_2026_ordinary_tax_schedule_scale
              * ceil(
                max(
                  0,
                  ct_pit_2026_connecticut_adjusted_gross_income
                    - ct_pit_2026_ordinary_tax_single_middle_recapture_start
                      * ct_pit_2026_ordinary_tax_schedule_scale
                )
                / (
                  ct_pit_2026_ordinary_tax_single_recapture_increment
                  * ct_pit_2026_ordinary_tax_schedule_scale
                )
              )
          )
      else:
        0

ct_pit_2026_ordinary_schedule_taxCT 12-700-a-10 § operative-text · derived

Conn. Gen. Stat. section 12-700(a)(10)(A)-(D)(i), seven-band resident schedules

name: ct_pit_2026_ordinary_schedule_tax
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  Conn. Gen. Stat. section 12-700(a)(10)(A)-(D)(i), seven-band resident
  schedules
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: >-
            For taxable years commencing on or after January 1, 2024, in
            accordance with the following schedule
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: plus 4.5% of the
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: plus 5.5% of the
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: plus 6.99% of the excess over $500,000
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if ct_pit_2026_ordinary_tax_input_domain_is_valid:
        ct_pit_2026_ordinary_tax_schedule_scale * (
          ct_pit_2026_ordinary_tax_rate_1 * min(
            ct_pit_2026_connecticut_taxable_income
              / ct_pit_2026_ordinary_tax_schedule_scale,
            ct_pit_2026_ordinary_tax_single_floor_2
          )
          + ct_pit_2026_ordinary_tax_rate_2 * min(
            max(
              0,
              ct_pit_2026_connecticut_taxable_income
                / ct_pit_2026_ordinary_tax_schedule_scale
                - ct_pit_2026_ordinary_tax_single_floor_2
            ),
            ct_pit_2026_ordinary_tax_single_floor_3
              - ct_pit_2026_ordinary_tax_single_floor_2
          )
          + ct_pit_2026_ordinary_tax_rate_3 * min(
            max(
              0,
              ct_pit_2026_connecticut_taxable_income
                / ct_pit_2026_ordinary_tax_schedule_scale
                - ct_pit_2026_ordinary_tax_single_floor_3
            ),
            ct_pit_2026_ordinary_tax_single_floor_4
              - ct_pit_2026_ordinary_tax_single_floor_3
          )
          + ct_pit_2026_ordinary_tax_rate_4 * min(
            max(
              0,
              ct_pit_2026_connecticut_taxable_income
                / ct_pit_2026_ordinary_tax_schedule_scale
                - ct_pit_2026_ordinary_tax_single_floor_4
            ),
            ct_pit_2026_ordinary_tax_single_floor_5
              - ct_pit_2026_ordinary_tax_single_floor_4
          )
          + ct_pit_2026_ordinary_tax_rate_5 * min(
            max(
              0,
              ct_pit_2026_connecticut_taxable_income
                / ct_pit_2026_ordinary_tax_schedule_scale
                - ct_pit_2026_ordinary_tax_single_floor_5
            ),
            ct_pit_2026_ordinary_tax_single_floor_6
              - ct_pit_2026_ordinary_tax_single_floor_5
          )
          + ct_pit_2026_ordinary_tax_rate_6 * min(
            max(
              0,
              ct_pit_2026_connecticut_taxable_income
                / ct_pit_2026_ordinary_tax_schedule_scale
                - ct_pit_2026_ordinary_tax_single_floor_6
            ),
            ct_pit_2026_ordinary_tax_single_floor_7
              - ct_pit_2026_ordinary_tax_single_floor_6
          )
          + ct_pit_2026_ordinary_tax_rate_7 * max(
            0,
            ct_pit_2026_connecticut_taxable_income
              / ct_pit_2026_ordinary_tax_schedule_scale
              - ct_pit_2026_ordinary_tax_single_floor_7
          )
        )
      else:
        0

ct_pit_2026_ordinary_tax_schedule_scaleCT 12-700-a-10 § operative-text · derived

Conn. Gen. Stat. section 12-700(a)(10)(A)-(D), proportional filing-status schedule widths

name: ct_pit_2026_ordinary_tax_schedule_scale
kind: derived
entity: TaxUnit
dtype: Number
period: Year
source: >-
  Conn. Gen. Stat. section 12-700(a)(10)(A)-(D), proportional filing-status
  schedule widths
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: Not over $10,000 2.0%
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: Not over $16,000 2.0%
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: Not over $20,000 2.0%
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if ct_pit_2026_ordinary_tax_filing_status_joint_or_surviving_spouse:
        ct_pit_2026_ordinary_tax_joint_first_ceiling
          / ct_pit_2026_ordinary_tax_single_floor_2
      else:
        if ct_pit_2026_ordinary_tax_filing_status_head_of_household:
          ct_pit_2026_ordinary_tax_head_first_ceiling
            / ct_pit_2026_ordinary_tax_single_floor_2
        else:
          1

ct_pit_2026_resident_ordinary_tax_before_personal_creditCT 12-700-a-10 § operative-text · derived

Conn. Gen. Stat. section 12-700(a)(10), ordinary schedule plus low-rate phaseout and three recapture tiers

name: ct_pit_2026_resident_ordinary_tax_before_personal_credit
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  Conn. Gen. Stat. section 12-700(a)(10), ordinary schedule plus low-rate
  phaseout and three recapture tiers
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: shall pay, in addition to the tax computed
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if ct_pit_2026_ordinary_tax_input_domain_is_valid:
        ct_pit_2026_ordinary_schedule_tax
        + ct_pit_2026_ordinary_low_rate_phaseout_addback
        + ct_pit_2026_ordinary_low_recapture
        + ct_pit_2026_ordinary_middle_recapture
        + ct_pit_2026_ordinary_high_recapture
      else:
        0

ct_pit_2026_ordinary_tax_filing_status_is_validCT 12-700-a-10 § operative-text · derived

Conn. Gen. Stat. section 12-700(a)(10)(A)-(D), mutually exclusive resident filing-status schedules

name: ct_pit_2026_ordinary_tax_filing_status_is_valid
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: >-
  Conn. Gen. Stat. section 12-700(a)(10)(A)-(D), mutually exclusive resident
  filing-status schedules
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: as an unmarried individual
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: as a head of household
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: >-
            as married individuals filing jointly or any person who files a
            return under the federal income tax for such taxable year as a
            surviving spouse
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: as a married individual filing separately
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      (
        ct_pit_2026_ordinary_tax_filing_status_single
        or ct_pit_2026_ordinary_tax_filing_status_married_separate
        or ct_pit_2026_ordinary_tax_filing_status_head_of_household
        or ct_pit_2026_ordinary_tax_filing_status_joint_or_surviving_spouse
      )
      and not (
        ct_pit_2026_ordinary_tax_filing_status_single
        and (
          ct_pit_2026_ordinary_tax_filing_status_married_separate
          or ct_pit_2026_ordinary_tax_filing_status_head_of_household
          or ct_pit_2026_ordinary_tax_filing_status_joint_or_surviving_spouse
        )
      )
      and not (
        ct_pit_2026_ordinary_tax_filing_status_married_separate
        and (
          ct_pit_2026_ordinary_tax_filing_status_head_of_household
          or ct_pit_2026_ordinary_tax_filing_status_joint_or_surviving_spouse
        )
      )
      and not (
        ct_pit_2026_ordinary_tax_filing_status_head_of_household
        and ct_pit_2026_ordinary_tax_filing_status_joint_or_surviving_spouse
      )

ct_pit_2026_ordinary_tax_input_domain_is_validCT 12-700-a-10 § operative-text · derived

Conn. Gen. Stat. section 12-700(a)(10), bounded full-year-resident completed-return input domain

name: ct_pit_2026_ordinary_tax_input_domain_is_valid
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: >-
  Conn. Gen. Stat. section 12-700(a)(10), bounded full-year-resident
  completed-return input domain
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: Connecticut taxable income of each resident of this state
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
          excerpt: Connecticut adjusted gross income
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      ct_pit_2026_is_full_year_connecticut_resident_return
      and ct_pit_2026_ordinary_tax_filing_status_is_valid
      and ct_pit_2026_connecticut_taxable_income >= 0

▸rulespec code

Shown source

policies/income_tax

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View on GitHub

Rules

ct_pit_2026_ordinary_tax_head_first_ceiling

Parameter

source: Conn. Gen. Stat. section 12-700(a)(10)(B)(i), head-of-household first-band ceiling

- name: ct_pit_2026_ordinary_tax_head_first_ceiling
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: Conn. Gen. Stat. section 12-700(a)(10)(B)(i), head-of-household first-band ceiling
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: Not over $16,000 2.0%
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '16000'

ct_pit_2026_ordinary_tax_head_middle_recapture_amount

Parameter

source: Conn. Gen. Stat. section 12-700(a)(10)(B)(iv), head middle recapture amount

- name: ct_pit_2026_ordinary_tax_head_middle_recapture_amount
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: Conn. Gen. Stat. section 12-700(a)(10)(B)(iv), head middle recapture amount
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: amount equal to one hundred forty dollars
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '140'

ct_pit_2026_ordinary_tax_head_middle_recapture_maximum

Parameter

source: Conn. Gen. Stat. section 12-700(a)(10)(B)(iv), head middle recapture cap

- name: ct_pit_2026_ordinary_tax_head_middle_recapture_maximum
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: Conn. Gen. Stat. section 12-700(a)(10)(B)(iv), head middle recapture cap
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: maximum payment of four thousand two hundred dollars
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '4200'

ct_pit_2026_ordinary_tax_head_phaseout_increment

Parameter

source: Conn. Gen. Stat. section 12-700(a)(10)(B)(ii), head phaseout increment

- name: ct_pit_2026_ordinary_tax_head_phaseout_increment
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: Conn. Gen. Stat. section 12-700(a)(10)(B)(ii), head phaseout increment
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: for each four thousand dollars, or fraction thereof
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '4000'

ct_pit_2026_ordinary_tax_head_phaseout_start

Parameter

source: Conn. Gen. Stat. section 12-700(a)(10)(B)(ii), head phaseout start

- name: ct_pit_2026_ordinary_tax_head_phaseout_start
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: Conn. Gen. Stat. section 12-700(a)(10)(B)(ii), head phaseout start
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: exceeds seventy-eight thousand five hundred dollars
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '78500'

ct_pit_2026_ordinary_tax_joint_first_ceiling

Parameter

source: Conn. Gen. Stat. section 12-700(a)(10)(C)(i), joint and surviving-spouse first-band ceiling

- name: ct_pit_2026_ordinary_tax_joint_first_ceiling
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: Conn. Gen. Stat. section 12-700(a)(10)(C)(i), joint and surviving-spouse first-band ceiling
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: Not over $20,000 2.0%
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '20000'

ct_pit_2026_ordinary_tax_joint_phaseout_start

Parameter

source: Conn. Gen. Stat. section 12-700(a)(10)(C)(ii), joint phaseout start

- name: ct_pit_2026_ordinary_tax_joint_phaseout_start
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: Conn. Gen. Stat. section 12-700(a)(10)(C)(ii), joint phaseout start
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: exceeds one hundred thousand five hundred dollars
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '100500'

ct_pit_2026_ordinary_tax_rate_1

Parameter

source: Conn. Gen. Stat. section 12-700(a)(10), first marginal rate

- name: ct_pit_2026_ordinary_tax_rate_1
  kind: parameter
  dtype: Rate
  period: Year
  source: Conn. Gen. Stat. section 12-700(a)(10), first marginal rate
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: Not over $10,000 2.0%
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0.02'

ct_pit_2026_ordinary_tax_rate_2

Parameter

source: Conn. Gen. Stat. section 12-700(a)(10), second marginal rate

- name: ct_pit_2026_ordinary_tax_rate_2
  kind: parameter
  dtype: Rate
  period: Year
  source: Conn. Gen. Stat. section 12-700(a)(10), second marginal rate
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: plus 4.5% of the
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0.045'

ct_pit_2026_ordinary_tax_rate_3

Parameter

source: Conn. Gen. Stat. section 12-700(a)(10), third marginal rate

- name: ct_pit_2026_ordinary_tax_rate_3
  kind: parameter
  dtype: Rate
  period: Year
  source: Conn. Gen. Stat. section 12-700(a)(10), third marginal rate
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: plus 5.5% of the
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0.055'

ct_pit_2026_ordinary_tax_rate_4

Parameter

source: Conn. Gen. Stat. section 12-700(a)(10), fourth marginal rate

- name: ct_pit_2026_ordinary_tax_rate_4
  kind: parameter
  dtype: Rate
  period: Year
  source: Conn. Gen. Stat. section 12-700(a)(10), fourth marginal rate
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: plus 6.0% of the
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0.06'

ct_pit_2026_ordinary_tax_rate_5

Parameter

source: Conn. Gen. Stat. section 12-700(a)(10), fifth marginal rate

- name: ct_pit_2026_ordinary_tax_rate_5
  kind: parameter
  dtype: Rate
  period: Year
  source: Conn. Gen. Stat. section 12-700(a)(10), fifth marginal rate
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: plus 6.5% of the
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0.065'

ct_pit_2026_ordinary_tax_rate_6

Parameter

source: Conn. Gen. Stat. section 12-700(a)(10), sixth marginal rate

- name: ct_pit_2026_ordinary_tax_rate_6
  kind: parameter
  dtype: Rate
  period: Year
  source: Conn. Gen. Stat. section 12-700(a)(10), sixth marginal rate
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: plus 6.9% of the
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0.069'

ct_pit_2026_ordinary_tax_rate_7

Parameter

source: Conn. Gen. Stat. section 12-700(a)(10), seventh marginal rate

- name: ct_pit_2026_ordinary_tax_rate_7
  kind: parameter
  dtype: Rate
  period: Year
  source: Conn. Gen. Stat. section 12-700(a)(10), seventh marginal rate
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: plus 6.99% of the excess over $500,000
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0.0699'

ct_pit_2026_ordinary_tax_separate_phaseout_increment

Parameter

source: Conn. Gen. Stat. section 12-700(a)(10)(D)(ii), separate phaseout increment

- name: ct_pit_2026_ordinary_tax_separate_phaseout_increment
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: Conn. Gen. Stat. section 12-700(a)(10)(D)(ii), separate phaseout increment
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: for each two thousand five hundred dollars, or fraction thereof
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '2500'

ct_pit_2026_ordinary_tax_separate_phaseout_start

Parameter

source: Conn. Gen. Stat. section 12-700(a)(10)(D)(ii), separate phaseout start

- name: ct_pit_2026_ordinary_tax_separate_phaseout_start
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: Conn. Gen. Stat. section 12-700(a)(10)(D)(ii), separate phaseout start
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: exceeds fifty thousand two hundred fifty dollars
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '50250'

ct_pit_2026_ordinary_tax_single_floor_2

Parameter

source: Conn. Gen. Stat. section 12-700(a)(10)(A)(i), second-band floor

- name: ct_pit_2026_ordinary_tax_single_floor_2
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: Conn. Gen. Stat. section 12-700(a)(10)(A)(i), second-band floor
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: excess over $10,000
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '10000'

ct_pit_2026_ordinary_tax_single_floor_3

Parameter

source: Conn. Gen. Stat. section 12-700(a)(10)(A)(i), third-band floor

- name: ct_pit_2026_ordinary_tax_single_floor_3
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: Conn. Gen. Stat. section 12-700(a)(10)(A)(i), third-band floor
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: excess over $50,000
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '50000'

ct_pit_2026_ordinary_tax_single_floor_4

Parameter

source: Conn. Gen. Stat. section 12-700(a)(10)(A)(i), fourth-band floor

- name: ct_pit_2026_ordinary_tax_single_floor_4
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: Conn. Gen. Stat. section 12-700(a)(10)(A)(i), fourth-band floor
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: excess over $100,000
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '100000'

ct_pit_2026_ordinary_tax_single_floor_5

Parameter

source: Conn. Gen. Stat. section 12-700(a)(10)(A)(i), fifth-band floor

- name: ct_pit_2026_ordinary_tax_single_floor_5
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: Conn. Gen. Stat. section 12-700(a)(10)(A)(i), fifth-band floor
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: excess over $200,000
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '200000'

ct_pit_2026_ordinary_tax_single_floor_6

Parameter

source: Conn. Gen. Stat. section 12-700(a)(10)(A)(i), sixth-band floor

- name: ct_pit_2026_ordinary_tax_single_floor_6
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: Conn. Gen. Stat. section 12-700(a)(10)(A)(i), sixth-band floor
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: excess over $250,000
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '250000'

ct_pit_2026_ordinary_tax_single_floor_7

Parameter

source: Conn. Gen. Stat. section 12-700(a)(10)(A)(i), seventh-band floor

- name: ct_pit_2026_ordinary_tax_single_floor_7
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: Conn. Gen. Stat. section 12-700(a)(10)(A)(i), seventh-band floor
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: excess over $500,000
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '500000'

ct_pit_2026_ordinary_tax_single_high_recapture_amount

Parameter

source: Conn. Gen. Stat. section 12-700(a)(10)(A)(v), high recapture amount

- name: ct_pit_2026_ordinary_tax_single_high_recapture_amount
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: Conn. Gen. Stat. section 12-700(a)(10)(A)(v), high recapture amount
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: amount equal to fifty dollars
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '50'

ct_pit_2026_ordinary_tax_single_high_recapture_maximum

Parameter

source: Conn. Gen. Stat. section 12-700(a)(10)(A)(v), high recapture cap

- name: ct_pit_2026_ordinary_tax_single_high_recapture_maximum
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: Conn. Gen. Stat. section 12-700(a)(10)(A)(v), high recapture cap
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: maximum payment of four hundred fifty dollars
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '450'

ct_pit_2026_ordinary_tax_single_high_recapture_start

Parameter

source: Conn. Gen. Stat. section 12-700(a)(10)(A)(v), high recapture start

- name: ct_pit_2026_ordinary_tax_single_high_recapture_start
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: Conn. Gen. Stat. section 12-700(a)(10)(A)(v), high recapture start
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: exceeds five hundred thousand dollars
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '500000'

ct_pit_2026_ordinary_tax_single_low_recapture_amount

Parameter

source: Conn. Gen. Stat. section 12-700(a)(10)(A)(iii), low recapture amount

- name: ct_pit_2026_ordinary_tax_single_low_recapture_amount
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: Conn. Gen. Stat. section 12-700(a)(10)(A)(iii), low recapture amount
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: amount equal to twenty-five dollars
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '25'

ct_pit_2026_ordinary_tax_single_low_recapture_maximum

Parameter

source: Conn. Gen. Stat. section 12-700(a)(10)(A)(iii), low recapture cap

- name: ct_pit_2026_ordinary_tax_single_low_recapture_maximum
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: Conn. Gen. Stat. section 12-700(a)(10)(A)(iii), low recapture cap
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: maximum payment of two hundred fifty dollars
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '250'

ct_pit_2026_ordinary_tax_single_low_recapture_start

Parameter

source: Conn. Gen. Stat. section 12-700(a)(10)(A)(iii), low recapture start

- name: ct_pit_2026_ordinary_tax_single_low_recapture_start
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: Conn. Gen. Stat. section 12-700(a)(10)(A)(iii), low recapture start
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: exceeds one hundred five thousand dollars
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '105000'

ct_pit_2026_ordinary_tax_single_middle_recapture_amount

Parameter

source: Conn. Gen. Stat. section 12-700(a)(10)(A)(iv), middle recapture amount

- name: ct_pit_2026_ordinary_tax_single_middle_recapture_amount
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: Conn. Gen. Stat. section 12-700(a)(10)(A)(iv), middle recapture amount
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: amount equal to ninety dollars
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '90'

ct_pit_2026_ordinary_tax_single_middle_recapture_maximum

Parameter

source: Conn. Gen. Stat. section 12-700(a)(10)(A)(iv), middle recapture cap

- name: ct_pit_2026_ordinary_tax_single_middle_recapture_maximum
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: Conn. Gen. Stat. section 12-700(a)(10)(A)(iv), middle recapture cap
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: maximum payment of two thousand seven hundred dollars
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '2700'

ct_pit_2026_ordinary_tax_single_middle_recapture_start

Parameter

source: Conn. Gen. Stat. section 12-700(a)(10)(A)(iv), middle recapture start

- name: ct_pit_2026_ordinary_tax_single_middle_recapture_start
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: Conn. Gen. Stat. section 12-700(a)(10)(A)(iv), middle recapture start
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: exceeds two hundred thousand dollars
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '200000'

ct_pit_2026_ordinary_tax_single_phaseout_amount

Parameter

source: Difference between the 2 and 4.5 percent rates on each $1,000 single phaseout band

- name: ct_pit_2026_ordinary_tax_single_phaseout_amount
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: Difference between the 2 and 4.5 percent rates on each $1,000 single phaseout band
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: reduced by one thousand dollars
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '25'

ct_pit_2026_ordinary_tax_single_phaseout_increment

Parameter

source: Conn. Gen. Stat. section 12-700(a)(10)(A)(ii), single phaseout increment

- name: ct_pit_2026_ordinary_tax_single_phaseout_increment
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: Conn. Gen. Stat. section 12-700(a)(10)(A)(ii), single phaseout increment
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: for each five thousand dollars, or fraction thereof
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '5000'

ct_pit_2026_ordinary_tax_single_phaseout_maximum

Parameter

source: Complete withdrawal of the single $10,000 bottom-rate band

- name: ct_pit_2026_ordinary_tax_single_phaseout_maximum
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: Complete withdrawal of the single $10,000 bottom-rate band
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: >-
              amount of the taxpayer's Connecticut taxable income to which the two-per-cent tax rate
              applies shall be reduced
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '250'

ct_pit_2026_ordinary_tax_single_phaseout_start

Parameter

source: Conn. Gen. Stat. section 12-700(a)(10)(A)(ii), single phaseout start

- name: ct_pit_2026_ordinary_tax_single_phaseout_start
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: Conn. Gen. Stat. section 12-700(a)(10)(A)(ii), single phaseout start
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: exceeds fifty-six thousand five hundred dollars
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '56500'

ct_pit_2026_ordinary_tax_single_recapture_increment

Parameter

source: Conn. Gen. Stat. section 12-700(a)(10)(A)(iii)-(v), recapture increment

- name: ct_pit_2026_ordinary_tax_single_recapture_increment
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: Conn. Gen. Stat. section 12-700(a)(10)(A)(iii)-(v), recapture increment
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: for each five thousand dollars, or fraction thereof
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '5000'

ct_pit_2026_ordinary_high_recapture

Derived

source: Conn. Gen. Stat. section 12-700(a)(10)(A)-(D)(v), high recapture tier

- name: ct_pit_2026_ordinary_high_recapture
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Conn. Gen. Stat. section 12-700(a)(10)(A)-(D)(v), high recapture tier
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: exceeds five hundred thousand dollars shall pay
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: exceeds eight hundred thousand dollars shall pay
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: exceeds one million dollars shall pay
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: maximum payment of four hundred fifty dollars
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ct_pit_2026_ordinary_tax_input_domain_is_valid:
          min(
            ct_pit_2026_ordinary_tax_single_high_recapture_maximum
              * ct_pit_2026_ordinary_tax_schedule_scale,
            ct_pit_2026_ordinary_tax_single_high_recapture_amount
              * ct_pit_2026_ordinary_tax_schedule_scale
              * ceil(
                max(
                  0,
                  ct_pit_2026_connecticut_adjusted_gross_income
                    - ct_pit_2026_ordinary_tax_single_high_recapture_start
                      * ct_pit_2026_ordinary_tax_schedule_scale
                )
                / (
                  ct_pit_2026_ordinary_tax_single_recapture_increment
                  * ct_pit_2026_ordinary_tax_schedule_scale
                )
              )
          )
        else:
          0

ct_pit_2026_ordinary_low_rate_phaseout_addback

Derived

source: Conn. Gen. Stat. section 12-700(a)(10)(A)-(D)(ii), low-rate phaseout

- name: ct_pit_2026_ordinary_low_rate_phaseout_addback
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Conn. Gen. Stat. section 12-700(a)(10)(A)-(D)(ii), low-rate phaseout
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: exceeds fifty-six thousand five hundred dollars
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: exceeds seventy-eight thousand five hundred dollars
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: exceeds one hundred thousand five hundred dollars
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: exceeds fifty thousand two hundred fifty dollars
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: or fraction thereof
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ct_pit_2026_ordinary_tax_input_domain_is_valid:
          min(
            ct_pit_2026_ordinary_tax_single_phaseout_maximum
              * ct_pit_2026_ordinary_tax_schedule_scale,
            ct_pit_2026_ordinary_tax_single_phaseout_amount
              * ct_pit_2026_ordinary_tax_schedule_scale
              * ceil(
                max(
                  0,
                  ct_pit_2026_connecticut_adjusted_gross_income
                    - (
                      if ct_pit_2026_ordinary_tax_filing_status_joint_or_surviving_spouse:
                        ct_pit_2026_ordinary_tax_joint_phaseout_start
                      else:
                        if ct_pit_2026_ordinary_tax_filing_status_head_of_household:
                          ct_pit_2026_ordinary_tax_head_phaseout_start
                        else:
                          if ct_pit_2026_ordinary_tax_filing_status_married_separate:
                            ct_pit_2026_ordinary_tax_separate_phaseout_start
                          else:
                            ct_pit_2026_ordinary_tax_single_phaseout_start
                    )
                )
                / (
                  if ct_pit_2026_ordinary_tax_filing_status_head_of_household:
                    ct_pit_2026_ordinary_tax_head_phaseout_increment
                  else:
                    if ct_pit_2026_ordinary_tax_filing_status_married_separate:
                      ct_pit_2026_ordinary_tax_separate_phaseout_increment
                    else:
                      ct_pit_2026_ordinary_tax_single_phaseout_increment
                )
              )
          )
        else:
          0

ct_pit_2026_ordinary_low_recapture

Derived

source: Conn. Gen. Stat. section 12-700(a)(10)(A)-(D)(iii), low recapture tier

- name: ct_pit_2026_ordinary_low_recapture
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Conn. Gen. Stat. section 12-700(a)(10)(A)-(D)(iii), low recapture tier
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: exceeds one hundred five thousand dollars shall pay
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: exceeds one hundred sixty-eight thousand dollars shall pay
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: exceeds two hundred ten thousand dollars shall pay
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: up to a maximum payment of two hundred fifty dollars
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ct_pit_2026_ordinary_tax_input_domain_is_valid:
          min(
            ct_pit_2026_ordinary_tax_single_low_recapture_maximum
              * ct_pit_2026_ordinary_tax_schedule_scale,
            ct_pit_2026_ordinary_tax_single_low_recapture_amount
              * ct_pit_2026_ordinary_tax_schedule_scale
              * ceil(
                max(
                  0,
                  ct_pit_2026_connecticut_adjusted_gross_income
                    - ct_pit_2026_ordinary_tax_single_low_recapture_start
                      * ct_pit_2026_ordinary_tax_schedule_scale
                )
                / (
                  ct_pit_2026_ordinary_tax_single_recapture_increment
                  * ct_pit_2026_ordinary_tax_schedule_scale
                )
              )
          )
        else:
          0

ct_pit_2026_ordinary_middle_recapture

Derived

source: Conn. Gen. Stat. section 12-700(a)(10)(A)-(D)(iv), middle recapture tier

- name: ct_pit_2026_ordinary_middle_recapture
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Conn. Gen. Stat. section 12-700(a)(10)(A)-(D)(iv), middle recapture tier
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: exceeds two hundred thousand dollars shall pay
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: exceeds three hundred twenty thousand dollars shall pay
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: exceeds four hundred thousand dollars shall pay
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: amount equal to one hundred forty dollars
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: maximum payment of four thousand two hundred dollars
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ct_pit_2026_ordinary_tax_input_domain_is_valid:
          if ct_pit_2026_ordinary_tax_filing_status_head_of_household:
            min(
              ct_pit_2026_ordinary_tax_head_middle_recapture_maximum,
              ct_pit_2026_ordinary_tax_head_middle_recapture_amount * ceil(
                max(
                  0,
                  ct_pit_2026_connecticut_adjusted_gross_income
                    - ct_pit_2026_ordinary_tax_single_middle_recapture_start
                      * ct_pit_2026_ordinary_tax_schedule_scale
                )
                / (
                  ct_pit_2026_ordinary_tax_single_recapture_increment
                  * ct_pit_2026_ordinary_tax_schedule_scale
                )
              )
            )
          else:
            min(
              ct_pit_2026_ordinary_tax_single_middle_recapture_maximum
                * ct_pit_2026_ordinary_tax_schedule_scale,
              ct_pit_2026_ordinary_tax_single_middle_recapture_amount
                * ct_pit_2026_ordinary_tax_schedule_scale
                * ceil(
                  max(
                    0,
                    ct_pit_2026_connecticut_adjusted_gross_income
                      - ct_pit_2026_ordinary_tax_single_middle_recapture_start
                        * ct_pit_2026_ordinary_tax_schedule_scale
                  )
                  / (
                    ct_pit_2026_ordinary_tax_single_recapture_increment
                    * ct_pit_2026_ordinary_tax_schedule_scale
                  )
                )
            )
        else:
          0

ct_pit_2026_ordinary_schedule_tax

Derived

source: Conn. Gen. Stat. section 12-700(a)(10)(A)-(D)(i), seven-band resident schedules

- name: ct_pit_2026_ordinary_schedule_tax
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Conn. Gen. Stat. section 12-700(a)(10)(A)-(D)(i), seven-band resident schedules
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: >-
              For taxable years commencing on or after January 1, 2024, in accordance with the
              following schedule
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: plus 4.5% of the
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: plus 5.5% of the
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: plus 6.99% of the excess over $500,000
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ct_pit_2026_ordinary_tax_input_domain_is_valid:
          ct_pit_2026_ordinary_tax_schedule_scale * (
            ct_pit_2026_ordinary_tax_rate_1 * min(
              ct_pit_2026_connecticut_taxable_income
                / ct_pit_2026_ordinary_tax_schedule_scale,
              ct_pit_2026_ordinary_tax_single_floor_2
            )
            + ct_pit_2026_ordinary_tax_rate_2 * min(
              max(
                0,
                ct_pit_2026_connecticut_taxable_income
                  / ct_pit_2026_ordinary_tax_schedule_scale
                  - ct_pit_2026_ordinary_tax_single_floor_2
              ),
              ct_pit_2026_ordinary_tax_single_floor_3
                - ct_pit_2026_ordinary_tax_single_floor_2
            )
            + ct_pit_2026_ordinary_tax_rate_3 * min(
              max(
                0,
                ct_pit_2026_connecticut_taxable_income
                  / ct_pit_2026_ordinary_tax_schedule_scale
                  - ct_pit_2026_ordinary_tax_single_floor_3
              ),
              ct_pit_2026_ordinary_tax_single_floor_4
                - ct_pit_2026_ordinary_tax_single_floor_3
            )
            + ct_pit_2026_ordinary_tax_rate_4 * min(
              max(
                0,
                ct_pit_2026_connecticut_taxable_income
                  / ct_pit_2026_ordinary_tax_schedule_scale
                  - ct_pit_2026_ordinary_tax_single_floor_4
              ),
              ct_pit_2026_ordinary_tax_single_floor_5
                - ct_pit_2026_ordinary_tax_single_floor_4
            )
            + ct_pit_2026_ordinary_tax_rate_5 * min(
              max(
                0,
                ct_pit_2026_connecticut_taxable_income
                  / ct_pit_2026_ordinary_tax_schedule_scale
                  - ct_pit_2026_ordinary_tax_single_floor_5
              ),
              ct_pit_2026_ordinary_tax_single_floor_6
                - ct_pit_2026_ordinary_tax_single_floor_5
            )
            + ct_pit_2026_ordinary_tax_rate_6 * min(
              max(
                0,
                ct_pit_2026_connecticut_taxable_income
                  / ct_pit_2026_ordinary_tax_schedule_scale
                  - ct_pit_2026_ordinary_tax_single_floor_6
              ),
              ct_pit_2026_ordinary_tax_single_floor_7
                - ct_pit_2026_ordinary_tax_single_floor_6
            )
            + ct_pit_2026_ordinary_tax_rate_7 * max(
              0,
              ct_pit_2026_connecticut_taxable_income
                / ct_pit_2026_ordinary_tax_schedule_scale
                - ct_pit_2026_ordinary_tax_single_floor_7
            )
          )
        else:
          0

ct_pit_2026_ordinary_tax_schedule_scale

Derived

source: Conn. Gen. Stat. section 12-700(a)(10)(A)-(D), proportional filing-status schedule widths

- name: ct_pit_2026_ordinary_tax_schedule_scale
  kind: derived
  entity: TaxUnit
  dtype: Number
  period: Year
  source: Conn. Gen. Stat. section 12-700(a)(10)(A)-(D), proportional filing-status schedule widths
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: Not over $10,000 2.0%
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: Not over $16,000 2.0%
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: Not over $20,000 2.0%
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ct_pit_2026_ordinary_tax_filing_status_joint_or_surviving_spouse:
          ct_pit_2026_ordinary_tax_joint_first_ceiling
            / ct_pit_2026_ordinary_tax_single_floor_2
        else:
          if ct_pit_2026_ordinary_tax_filing_status_head_of_household:
            ct_pit_2026_ordinary_tax_head_first_ceiling
              / ct_pit_2026_ordinary_tax_single_floor_2
          else:
            1

ct_pit_2026_resident_ordinary_tax_before_personal_credit

Derived

source: Conn. Gen. Stat. section 12-700(a)(10), ordinary schedule plus low-rate phaseout and three recapture tiers

- name: ct_pit_2026_resident_ordinary_tax_before_personal_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: >-
    Conn. Gen. Stat. section 12-700(a)(10), ordinary schedule plus low-rate phaseout and three
    recapture tiers
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: shall pay, in addition to the tax computed
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ct_pit_2026_ordinary_tax_input_domain_is_valid:
          ct_pit_2026_ordinary_schedule_tax
          + ct_pit_2026_ordinary_low_rate_phaseout_addback
          + ct_pit_2026_ordinary_low_recapture
          + ct_pit_2026_ordinary_middle_recapture
          + ct_pit_2026_ordinary_high_recapture
        else:
          0

ct_pit_2026_ordinary_tax_filing_status_is_valid

Derived

source: Conn. Gen. Stat. section 12-700(a)(10)(A)-(D), mutually exclusive resident filing-status schedules

- name: ct_pit_2026_ordinary_tax_filing_status_is_valid
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: >-
    Conn. Gen. Stat. section 12-700(a)(10)(A)-(D), mutually exclusive resident filing-status
    schedules
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: as an unmarried individual
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: as a head of household
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: >-
              as married individuals filing jointly or any person who files a return under the
              federal income tax for such taxable year as a surviving spouse
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: as a married individual filing separately
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        (
          ct_pit_2026_ordinary_tax_filing_status_single
          or ct_pit_2026_ordinary_tax_filing_status_married_separate
          or ct_pit_2026_ordinary_tax_filing_status_head_of_household
          or ct_pit_2026_ordinary_tax_filing_status_joint_or_surviving_spouse
        )
        and not (
          ct_pit_2026_ordinary_tax_filing_status_single
          and (
            ct_pit_2026_ordinary_tax_filing_status_married_separate
            or ct_pit_2026_ordinary_tax_filing_status_head_of_household
            or ct_pit_2026_ordinary_tax_filing_status_joint_or_surviving_spouse
          )
        )
        and not (
          ct_pit_2026_ordinary_tax_filing_status_married_separate
          and (
            ct_pit_2026_ordinary_tax_filing_status_head_of_household
            or ct_pit_2026_ordinary_tax_filing_status_joint_or_surviving_spouse
          )
        )
        and not (
          ct_pit_2026_ordinary_tax_filing_status_head_of_household
          and ct_pit_2026_ordinary_tax_filing_status_joint_or_surviving_spouse
        )

ct_pit_2026_ordinary_tax_input_domain_is_valid

Derived

source: Conn. Gen. Stat. section 12-700(a)(10), bounded full-year-resident completed-return input domain

- name: ct_pit_2026_ordinary_tax_input_domain_is_valid
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Conn. Gen. Stat. section 12-700(a)(10), bounded full-year-resident completed-return input domain
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: Connecticut taxable income of each resident of this state
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ct/statute/12-700-a-10/operative-text
            excerpt: Connecticut adjusted gross income
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        ct_pit_2026_is_full_year_connecticut_resident_return
        and ct_pit_2026_ordinary_tax_filing_status_is_valid
        and ct_pit_2026_connecticut_taxable_income >= 0