Secs. 17-31bb to 17-31dd. Tax credits for expenditures to subsidize day care
for employees. Amount of tax credit. Commissioner of Human Resources; child
day care tax credit program. Sections 17-31bb to 17-31dd, inclusive, are repealed,
effective January 1, 1990, and applicable to income years of corporations commencing
on or after that date.
(P.A. 86-417, S. 3-5, 15; P.A. 87-429, S. 3-6; P.A. 89-364, S. 6, 7.)