If a company has a capital project either planned or underway that will increase employment, expand business, or generate returns on the State economy, as well as more than $500,000 of Connecticut R&D tax credits on their balance sheets with an inability to utilize them in the next two years, they may be able to take advantage of this program. This program enables businesses who meet the above criteria to accumulate unused tax credits. Both the State of CT DECD & the State of CT DRS will review a company’s application for this program. Click here to find out more.