Connecticut State Tax Credits
State Tax Credit Investments


Connecticut Historic Tax Credit Summary

  • Applicable against the Connecticut corporate income tax, individual income tax and insurance premium tax.
  • May offset 100% of a taxpayer’s liability.
  • Excess credits carry forward for 4 years. No carryback.
  • Credits are subject to a 3-year recapture period.
  • Credits are allocable and transferable.


Interested in investing to preserve historic buildings in Connecticut?


Interested in monetizing your Connecticut historic tax credits?


Connecticut Film Production Tax Credit Summary

  • Corporate income and insurance premiums tax offset.
  • Sunset date: None
  • Credit must be utilized during year generated or anytime within the 5-Year carryforward period
  • No recapture for the transferee.
  • Certificated and transferable tax credit (three transfers allowed per credit)
  • The following tax credit usage limitations apply:
    • 50.01% for corporate income tax
    • 55.00% for insurance premiums tax


Interested in investing in film credits to boost Connecticut’s economy?


Interested in monetizing and placing your Connecticut film credits?

Contact us for more information about impact investing, federal and state tax credits.