Connecticut NAA Tax Credit: Businesses Get 60–100% Credit for Community Investments

Connecticut businesses can reduce their state tax bill by investing in approved community programs through the Connecticut Neighborhood Assistance Act (NAA) Tax Credit Program.

How Much Is the Credit Worth?

• 100% tax credit for investments in energy conservation projects or college loan forgiveness programs
• 60% tax credit for a broader range of community investments:

• Neighborhood assistance and job training
• Education and crime prevention
• Child care
• Housing construction for low- and moderate-income families
• Open space acquisition
• Alcoholism prevention programs

Who Can Participate?

Businesses must invest in programs operated by municipalities or tax-exempt organizations approved by both the local town and the Connecticut Department of Revenue Services.

How to Apply (West Hartford Example)

• Use the 2026 NAA-01 form
• Deliver completed applications in paper to: Neighborhood Assistance Act Program, 50 S. Main St., Room 128, West Hartford, CT 06107
• Deadline: 4:00 PM, Friday, April 24, 2026
• Questions: Contact Luan Ceka at 860-561-7562 or luan.ceka@westhartfordct.gov

Full program details at portal.ct.gov.

Note: Other Connecticut municipalities have their own application processes and deadlines. Check with your local town government for details.