Live Theatrical Production Tax Credit

Overview

Theatre

Connecticut's Live Theatrical Production Tax Credit has been initiated to support companies mounting eligible Pre-Broadway and/or Post-Broadway productions performed at a qualified facility in Connecticut. The credit equals 30% of the production’s eligible expenditures, including up to $250,000 of payroll per week. Taxpayers may apply it against the personal income tax or specified business taxes. 

EFFECTIVE DATE: January 1, 2024, and applicable to income and tax years starting on or after that due date.