Conn. Gen. Stat. § 12-217uu: Tax credit for employer contributions to employee CHET accounts.

(a)(1) There shall be allowed a credit against the tax imposed under chapter 207, this chapter or chapter 229, other than the liability imposed by section 12-707, for contributions made by an employer into a CHET account, as defined in section 3-22f, of an employee of such employer, provided such employee is not an owner, member or partner of such employer or a family member of an owner, member or partner of such employer.

(2) The amount of the credit shall be equal to twenty-five per cent of the amount of the contributions made by the employer into the CHET accounts of employees of such employer for the income or taxable year, provided the amount of the credit allowed for any income or taxable year with respect to a specific employee shall not exceed five hundred dollars.

(b) If the employer is an S corporation or an entity treated as a partnership for federal income tax purposes, the credit may be claimed by the shareholders or partners of the employer. If the employer is a single member limited liability company that is disregarded as an entity separate from its owner, the credit may be claimed by such limited liability company's owner, provided such owner is a person subject to the tax imposed under chapter 207, this chapter or chapter 229.