Page 539

House Bill No. 5506

Public Act No. 22-118 539 of 739

calendar years and shall update such list biennially. Not later than April 1, 2003, the Commissioner of Administrative Services shall, within available appropriations, (1) [send such list to all local building officials, (2) take appropriate actions to publicize such list] publish such list on the Internet web site of the Department of Administrative Services, and [(3)] (2) educate local building officials and the public on how to use the list. Sec. 408. Subsection (b) of section 12-704c of the 2022 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage): (b) (1) The credit allowed under this section shall not exceed (A) for taxable years commencing on or after January 1, 2011, but prior to January 1, 2016, three hundred dollars; [and] (B) for taxable years commencing on or after January 1, 2016, but prior to January 1, 2022, two hundred dollars; and (C) for taxable years commencing on or after January 1, 2022, three hundred dollars. In the case of any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing a joint return, the credit allowed, in the aggregate, shall not exceed such amount for each such taxable year. (2) Notwithstanding the provisions of subsection (a) of this section, for the taxable years commencing January 1, 2017, to January 1, [2022] 2021, inclusive, the credit under this section shall be allowed only for a resident of this state (A) who has attained age sixty-five before the close of the applicable taxable year, or (B) who files a return under the federal income tax for the applicable taxable year validly claiming one or more dependents. Sec. 409. Subsection (a) of section 12-704e of the 2022 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2022):