Fixed Capital Investment Credit
5% of eligible fixed-capital investment
Credit for qualifying fixed capital acquired by a Connecticut business.
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
Qualified training and human-capital spending can earn a credit.
Fit 2/3Difficulty 2/3Not refundable
Machinery and Equipment Expenditure Credit
10% of the increase in eligible machinery
Manufacturers can obtain a credit tied to qualifying machinery and equipment expenditures.
Fit 3/3Difficulty 2/3Not refundable
Manufacturing Apprenticeship Training Credit
Up to
Manufacturers employing qualified registered apprentices can earn a credit.
Fit 2/3Difficulty 2/3Not refundable
Research and Development Credit
generally
Qualified Connecticut research and development can generate a corporate credit.
Fit 2/3Difficulty 2/3Conditional
Research and Experimental Expenditures Credit
20% of Connecticut research
Separate credit for increases in qualifying research and experimental spending.
Fit 2/3Difficulty 2/3Conditional