{"data":{"id":"us-ct/conn.-gen.-stat.-12-633","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-633","heading":"Amount of tax credits; generally.","body":"The Commissioner of Revenue Services shall grant a credit against any tax due under the provisions of chapter 207, 208, 209, 210, 211 or 212 in an amount not to exceed sixty per cent of the total cash amount invested during the taxable year by the business firm in programs operated or created pursuant to proposals approved pursuant to section 12-632, provided a tax credit not to exceed one hundred per cent of the total cash amount invested during the taxable year by the business firm may be allowed for investment in certain energy conservation projects as provided in subdivisions (1) and (2) of section 12-635.","path":["TITLE 12. TAXATION","CHAPTER 228a. R.E. VAN NORSTRAND NEIGHBORHOOD ASSISTANCE ACT"],"source_url":"https://www.cga.ct.gov/current/pub/chap_228a.htm#sec_12-633","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:07:00Z","sha256":"261e3b6c1ccb39da8ba030d14a2b2baabfbf2e34fb91045fa6b81d027a563617","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-632a","next":"us-ct/conn.-gen.-stat.-12-634"},"notice":"GroundRules: Original legal text. Not legal advice."}