{"data":{"id":"us-ct/conn.-gen.-stat.-12-745","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-745","heading":"Order of credits.","body":"(a) Whenever a taxpayer is eligible to claim more than one income tax credit under this chapter, the credits shall be claimed for the taxable year in the following order: (1) Any credit under section 12-703; (2) any credit under section 12-704; (3) any credit under subsection (e) of section 12-700a; (4) any other credit that may not be carried forward to a succeeding taxable year or years, in the order in which the taxpayer may receive the maximum benefit; (5) any credit that may be carried forward to a succeeding taxable year or years with any credit carry-forward that will expire first being claimed before any credit carry-forward that will expire later or will not expire at all or if the credit carry-forwards will expire at the same time, in the order in which the taxpayer may receive the maximum benefit.\n(b) In no event shall any credit be claimed more than once.","path":["TITLE 12. TAXATION","CHAPTER 229. INCOME TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_229.htm#sec_12-745","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":"d596ab16bbbe05b73e393a26f54eb24cb9b9da66e3fbaeb1c7839c75bf413227","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-744","next":"us-ct/conn.-gen.-stat.-12-746"},"notice":"GroundRules: Original legal text. Not legal advice."}