Proposed Bill No. 5986 aims to amend chapter 229 of the general statutes to establish a refundable child tax credit against the personal income tax. The bill proposes a credit of six hundred dollars per child for up to three children, specifically targeting tax filers with a federal adjusted gross income of one hundred thousand dollars or less for single filers, or two hundred thousand dollars or less for married individuals filing jointly.

The bill introduces new legal language to create this refundable child tax credit, while no specific deletions from current law are noted in the text provided. The intent of the legislation is to provide financial relief to families, thereby supporting child welfare and economic stability for lower and middle-income households.