Fixed Capital Investment Credit
5% of eligible fixed-capital investment.
5% of eligible fixed-capital investment.
Fit 2/3Difficulty 2/3Not refundable
Connecticut
6 programs in the 2026 edition.
View this section in the full 2026 Sourcebook Filter/search Connecticut
6 programs0 refundableEasiest: Fixed Capital Investment CreditTop: Equipment, Investment, Jobs
Programs
Human Capital Investment Credit
10% of eligible training and other qualifying human-capital costs; 25% for qualifying...
10% of eligible training and other qualifying human-capital costs; 25% for qualifying child-care investments.
Fit 2/3Difficulty 2/3Not refundable
Machinery and Equipment Expenditure Credit
10% of the increase in eligible machinery and equipment spending for employers with no more...
10% of the increase in eligible machinery and equipment spending for employers with no more than 250 Connecticut employees; 5% for 251-800 employees.
Fit 3/3Difficulty 2/3Not refundable
Manufacturing Apprenticeship Training Credit
Up to $7,500 per eligible manufacturing apprentice, limited to 50% of actual wages.
Up to $7,500 per eligible manufacturing apprentice, limited to 50% of actual wages.
Fit 2/3Difficulty 2/3Not refundable
Research and Development Credit
Qualified small businesses generally calculate a 6% tentative credit on eligible Connecticut...
Qualified small businesses generally calculate a 6% tentative credit on eligible Connecticut research expenses; other companies use a tiered schedule.
Fit 2/3Difficulty 2/3Conditional
Research and Experimental Expenditures Credit
20% of Connecticut research and experimental expenditures above the preceding income year.
20% of Connecticut research and experimental expenditures above the preceding income year.
Fit 2/3Difficulty 2/3Conditional