Imposition of tax on income. Rates.

(1) At the rate of four and one-half per cent of such Connecticut taxable income for taxable years commencing on or after January 1, 1992, and prior to January 1, 1996. (2) For taxable years commencing on or after January 1, 1996, but prior to January 1, 1997, in accordance with the following schedule: (A) For any person who files a return under the federal income tax for such taxable year as an unmarried individual or as a married individual filing separately: