Connecticut State Department of Revenue Services

NOTICE: Taxpayers are strongly encouraged to visit the DRS website for answers to many questions. You may also email DRS at drs@po.state.ct.us. If contacting DRS by phone, please plan for wait times that may be longer than usual. See DRS FAQ's, which now include important information regarding Connecticut sales tax. Frequently Asked Questions

Connecticut Business Tax Credits

Overview of Connecticut Business Tax Credits

 

Tax Credits for Connecticut Business Investments
Fixed Capital Investment

Machinery and Equipment Expenditure

Second Insurance Reinvestment Fund

Urban and Industrial Site Reinvestment

 

Tax Credits for Creating Jobs and Developing a Connecticut Workforce

Apprenticeship Training in Manufacturing,
Plastics, Plastics-Related, or Construction Trades

Human Capital Investment


Tax Credits for Film, Television and Digital Media

Digital Animation

Film Production

Film Production Infrastructure




Tax Credits for Research and Development

Research and Experimental
(Incremental) Expenditures

Research and Development
(Nonincremental) Expenses


Special Incentive Tax Credits

Donation of Land

Electronic Data Processing Equipment Property Tax

Historic Homes Rehabilitation

Historic Rehabilitation

Housing Program Contribution

Neighborhood Assistance Act Program

 

  
 Tax Credits That Have Been Phased Out

Service and Manufacturing Facilities

Archive of Business Tax Credit Guide Pages Before Latest Revision