Page 549

House Bill No. 5506

Public Act No. 22-118 549 of 739

(2) The rebate shall be in the amount of two hundred fifty dollars per child, provided such amount shall be reduced ten per cent for every one thousand dollars, or fraction thereof, of federal adjusted gross income over (A) one hundred thousand dollars for an individual who files a return for the taxable year commencing January 1, 2021, under the federal income tax as an unmarried individual or a married individual filing separately, (B) one hundred sixty thousand dollars for an individual who files a return for the taxable year commencing January 1, 2021, under the federal income tax as a head of household, and (C) two hundred thousand dollars for individuals who file a return for the taxable year commencing January 1, 2021, under the federal income tax as married individuals filing jointly or as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as amended from time to time. (3) Each eligible taxpayer may file an application with the Commissioner of Revenue Services on or before July 31, 2022, to claim the rebate. The commissioner shall make such application available on or before June 1, 2022, and shall require such information as necessary to administer the provisions of this subsection, including the name, age and social security of each child claimed as a dependent on the return filed by the eligible taxpayer under the federal income tax for the taxable year commencing January 1, 2021. Such applications shall be filed electronically with the Department of Revenue Services, under penalty of false statement. (4) Rebate payments made under this subsection shall be subject to the provisions of subdivision (2) of subsection (a) of section 12-739 or section 12-742 of the general statutes, but shall not be considered income for the purposes of chapter 229 of the general statutes or for determining eligibility for any state program. (5) Eligibility for a rebate under this subsection shall be determined