Connecticut Film Production Tax Credits

Connecticut Film Production Tax Credits Summary

  • Applicable against the Connecticut corporate income tax and premium tax.
  • May offset 50% of corporate income tax liability.
  • May offset 55% of premium tax liability.
  • Excess credits carry forward for five years, effective June 30, 2015.
  • Prior to July 1, 2015, excess credits carry forward for three years.
  • Credits are certificated and purchased in one-year increments.
  • Credits are non-recapturable.
Other states offering film / entertainment tax credits