All states
Connecticut
Progressive bracketsNotes
- Connecticut has NO standard deduction and NO itemized deductions — the only subtraction from Connecticut AGI is the personal exemption. / 康涅狄格州没有标准扣除额，也没有分项扣除：唯一从康州 AGI 中减除的是个人免税额。
- The personal exemption phases out by $1,000 for every $1,000 (or fraction) of Connecticut AGI over the filing-status threshold, fully disappearing at higher incomes. / 个人免税额随康州 AGI 每超过门槛 1,000 美元（不足按 1,000 计）递减 1,000 美元，高收入时完全消失。
- Seven progressive brackets run from 2% to 6.99%; the lowest two rates (2% and 4.5%, reduced from 3%/5%) became permanent in 2024 and continue in 2025. / 七档累进税率从 2% 到 6.99%；最低两档（2% 与 4.5%，由 3%/5% 下调）自 2024 年起永久生效并延续至 2025 年。
- A 2% tax-rate phase-out add-back recaptures the benefit of the lowest bracket for middle incomes. / 2% 税率逐步取消加回机制，对中等收入回收最低档税率带来的优惠。
- Tax benefit recapture: high earners pay the 6.99% top rate on ALL income, not just the top slice, via a CT-AGI-keyed recapture add-on. / 税收优惠回收：高收入者通过按康州 AGI 计的回收附加项，对全部收入（而非仅最高部分）按 6.99% 最高税率纳税。
- A personal tax credit of up to 75% of the computed tax applies at lower incomes, tapering to 0 as Connecticut AGI rises. / 低收入者可享受最高达应纳税额 75% 的个人税收抵免，随康州 AGI 上升逐步降至 0。