Connecticut · Investment · CT-FCI-001
Fixed Capital Investment Credit
Publication revised September 24, 2026. Sourcebook page 64.
Credit amount / calculation
5% of eligible fixed-capital investment.
Business fit and eligible activity
Credit for qualifying fixed capital acquired by a Connecticut business. Qualified investment or approved project activity; confirm eligible property, location and taxpayer type.
Eligibility and practical use
The property must meet the useful-life, acquisition and Connecticut-use tests. Do not claim another credit for the same investment. Disposal or removal before the required holding period can trigger recapture.
Illustrative business benefit
$600,000 of qualifying fixed capital x 5% = $30,000 before the annual tax-liability limit. Mobile transportation property, land, buildings and inventory are excluded. Page
Timing / first action
Tax-year claim: document the eligible expense, hire or placed-in-service date and meet any separate certification deadline. Get a written answer on which property is qualified - especially buildings, installation, software, used equipment, vehicles, and mobile machinery.
Official sources
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