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
- Alaska
- Arizona
- California
- Florida
- Georgia
- Illinois
- Louisiana
- Massachusetts
- Missouri
- Nevada
- New Jersey
- Pennsylvania
- Puerto Rico
- Rhode Island
- West Virginia
