The provisions of chapters 217, 228c and 229 shall apply to parties to a civil union recognized under the laws of this state as if federal income tax law and federal estate and gift tax law recognized such a civil union in the same manner as Connecticut law.(June Sp. Sess. P.A. 05-3, S. 58.)History: June Sp. Sess. P.A. 05-3 effective June 30, 2005, and applicable to taxable years commencing, gifts made, and estates of decedents dying on or after January 1, 2006.
Connecticut Legal Code
§ 46b-38pp
Connecticut Title 46b — Connecticut law
Source: https://www.cga.ct.gov/current/pub/chap_815f.htm#sec_46b-38pp· Version 2026