Computer Donation Tax Credit
This tax credit will not be available for income years beginning on or after January 1, 2014.
Description and Applicable Taxes
A tax credit may be applied against the taxes imposed under Chapters 207, 208, 209, 210, 211, or 212 of the Connecticut General Statutes for the donation of new or used computers to a local or regional board of education or a public or a nonpublic school. The used computers may not be more than two years old at the time of donation.
The amount of the tax credit granted to any business firm shall not exceed $75,000 annually.
Tax Credit Amount
The amount of tax credit must not exceed 50% of the fair market value of the new or used computers at the time of donation.
Carryforward and Carryback Limitations
No carryforward or carryback is allowed.
How to Apply
The business firm must submit Form CT-CDC, Computer Donation Credit Application, to the Department of Revenue Services (DRS). Along with the application, the business firm must provide a copy of the written agreement between the business firm and the local or regional board of education or public or nonpublic school. The written agreement will provide for the acceptance of the computers by the board of education or public or nonpublic school, an acknowledgement that the computers are in good working condition, and a requirement that the business firm install, set up, and provides training to school staff on these computers.
DRS will review each application and within 30 days following its receipt, approve or disapprove the application in writing.
Submit Form CT-CDC to:
Department of Revenue Services
Research Unit
How to Claim the Tax Credit
Report the tax credit amount on
Where to Get Additional Information
Direct inquiries to:
Connecticut Department of Revenue Services
Research Unit
860-297-5691
Statutory and Regulatory References
Conn. Gen. Stat. §10-228b
Last updated March 1, 2012