Connecticut · Workforce · CT-HC-001
Human Capital Investment Credit
Publication revised September 24, 2026. Sourcebook page 65.
Credit amount / calculation
10% of eligible training and other qualifying human-capital costs; 25% for qualifying child-care investments.
Business fit and eligible activity
Qualified training and human-capital spending can earn a credit. Hiring, wages or qualifying training; where the program also requires investment, satisfy both tests.
Eligibility and practical use
Eligible costs include approved categories of training, education and child care. Employee wages earned during training, payroll taxes and fringe benefits are not eligible training expenditures. Do not claim two credits for the same investment.
Illustrative business benefit
A mill incurs $40,000 in eligible training costs and $20,000 in eligible child-care subsidies. The credit is $4,000 + $5,000 = $9,000 before the tax-liability limit.
Official sources
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