Connecticut State Department of Revenue Services

HOLIDAY: The Department of Revenue Services will be closed on Thursday, June 19th, a state holiday.

WEBINAR: DRS will be holding a webinar on Wednesday, June 25, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to Sales and Use Taxes: Selling at Antique Shows, Craft Shows, Fairs, Farmer’s Markets, or Flea Markets. Select here to register.

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 Investments in Housing
Workforce Housing Opportunity Development Tax Credit Historic Homes Rehabilitation
Historic Rehabilitation 
 Housing Program Contribution
   
Tax Credits for Creating Jobs and Developing a Connecticut Workforce
ABLE Account Contributions Human Capital Investment
JobsCT Tax Credit
  
Apprenticeship Training in Manufacturing, Plastics, Plastics-Related, or Construction Trades
   
Tax Credits for Film, Television and Digital Media
Digital Animation
 Film Production
Film Production Infrastructure
 Accredited Theater Production

 
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 
Neighborhood Assistance Act Program Youth Development Organization Contribution 
Student Loan Payment 
   
Tax Credits That Have Been Phased Out
Service and Manufacturing Facilities  Archive of Business Tax Credit Guide Pages Before Latest Revision