CT will follow the Federal exclusion of up to $10,200 in Unemployment income.
“Is Connecticut income tax liability impacted by the exemption from income of the first $10,200 of unemployment compensation in the American Rescue Plan Act? (added 3/16/2021)
The starting point in determining an individual’s Connecticut income tax liability is the individual’s federal adjusted gross income. There are no Connecticut statutory modifications that require this new federal exemption amount to be added back on Connecticut’s return. Therefore, the excluded amount is not subject to Connecticut income tax.”
https://portal.ct.gov/DRS/Individuals/Income-Tax-Filing-Alerts/2021-CT-Income-Tax-Filing-Season-FAQ
