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Credit Name |
Statutory |
Credit May be Applied Against Tax Imposed Under Conn. Gen. Stat.
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Additional Notes |
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Ch. 212 (Utility Companies Tax)
Ch. 227 (Petroleum Products Gross Earnings Tax)
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Pass-through entities may earn the tax credit for manufacturing trades apprenticeships and assign it.
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Ch. 208 (Corporation Business Tax)
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§12-217t |
Ch. 208 (Corporation Business Tax)
Ch. 208a (Unrelated Business Taxable Income Tax)
Ch. 209 (Air Carriers Tax)
Ch. 210 (Railroad Companies Tax)
Ch. 211 (Community Antenna Television Systems Tax)
Ch. 212 (Utility Companies Tax)
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Assignable to an affiliate for purposes of credits applied against the taxes imposed under Ch. 207 only. |
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Ch. 208 (Corporation Business Tax)
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Ch. 208 (Corporation Business Tax) Ch. 211 (Community Antenna Television Systems Tax)
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Assignable
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Ch. 208 (Corporation Business Tax)
Ch. 209 (Air Carriers Tax)
Ch. 210 (Railroad Companies Tax)
Ch. 211 (Community Antenna Television Systems Tax)
Ch. 212 (Utility Companies Tax)
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Ch. 208 (Corporation Business Tax)
Ch. 209 (Air Carriers Tax)
Ch. 210 (Railroad Companies Tax)
Ch. 211 (Community Antenna Television Systems Tax)
Ch. 212 (Utility Companies Tax)
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Assignable
Formerly referred to as the Historic Investment Tax Credit
DECD will not reserve this credit after June 30, 2014. |
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Historic Rehabilitation Tax Credit
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§10-416c |
Ch. 208 (Corporation Business Tax)
Ch. 209 (Air Carriers Tax)
Ch. 210 (Railroad Companies Tax)
Ch. 211 (Community Antenna Television Systems Tax)
Ch. 212 (Utility Companies Tax)
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Assignable |
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Ch. 208 (Corporation Business Tax)
Ch. 209 (Air Carriers Tax)
Ch. 210 (Railroad Companies Tax)
Ch. 211 (Community Antenna Television Systems Tax)
Ch. 212 (Utility Companies Tax)
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DECD will not reserve this credit after June 30, 2014. |
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Ch. 208 (Corporation Business Tax)
Ch. 209 (Air Carriers Tax)
Ch. 210 (Railroad Companies Tax)
Ch. 211 (Community Antenna Television Systems Tax)
Ch. 212 (Utility Companies Tax)
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Assignable to an affiliate for purposes of credits applied against the taxes imposed under Ch. 207 only. |
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Ch. 207 (Insurance Companies and Health Care Centers Tax)
Ch. 208 (Corporation Business Tax)
Ch. 229 (Income Tax)
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Assignable |
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Ch. 208 (Corporation Business Tax)
Ch. 209 (Air Carriers Tax)
Ch. 210 (Railroad Companies Tax)
Ch. 211 (Community Antenna Television Systems Tax)
Ch. 212 (Utility Companies Tax)
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Credit can be earned by an entity subject to Business Entity tax imposed under Ch.213a but cannot be applied against tax imposed under Ch.213a.
Assignable to an affiliate for purposes of credits applied against the taxes imposed under Ch. 207 only. |
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§12-210 (Nonresident and Foreign Insurance Companies Tax) Ch. 208 (Corporation Business Tax) Ch. 212 (Utility Companies Tax)
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Credit may not be applied against tax imposed under §12-202a.
DECD will not issue eligibility certificates after December 31, 2011.
Assignable to an affiliate for purposes of credits applied against the taxes imposed under Ch. 207 only.
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Ch. 207 (Insurance Companies and Health Care Centers Tax)
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Credit is not available for income years beginning on or after January 1, 2014.
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§38a-743 (Surplus Lines Brokers Tax)
Ch. 207 (Insurance Companies and Health Care Centers Tax)
Ch. 208 (Corporation Business Tax)
Ch. 208a (Unrelated Business Taxable Income Tax)
Ch. 209 (Air Carriers Tax)
Ch. 210 (Railroad Companies Tax)
Ch. 211 (Community Antenna Television Systems Tax)
Ch. 211a (Hospitals Tax)
Ch.211b (Dry Cleaning Tax)
Ch. 212 (Utility Companies Tax)
Ch. 212a (Public Service Companies Tax)
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Last updated January 29, 2018