Connecticut State Department of Revenue Services

Walk-in services at all DRS branch office locations remain suspended. Email DRS at drs@po.state.ct.us. Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us. Please check our Frequently Asked Questions page.

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