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To compute Connecticut taxable income, the filer subtracts the personal exemption (i.e., the gross income limits listed above) for this/her filing category from his/her Connecticut AGI
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The laws are not just reducing the behavior of individuals, Friedman said, but they are reducing the behavior of friends, and that creates a feedback loop, because what your friends do affects you, especially as a young adult. Researchers also looked at changes in smoking among 21- and 22-year-olds who would not have been affected by the tobacco-21 laws, but would have been influenced by other local factors like cigarette taxes, community attitudes toward smoking, and tobacco advertising
doi: 10.1124/jpet.119.260653 74
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