Regulations of Connecticut State Agencies (Last Updated: June 14,2023) |
Title12 Taxation |
SubTitle12-217y-1_12-217y-8. Hiring Incentive Tax Credit Program |
Sec.12-217y-8. Tax credit carry forwards
Latest version.
-
The amount of tax credit allowed to a business firm which is not used in the income year in which the expenditure was made may be carried forward for the five immediately succeeding income years until the full credit has been allowed.
(Adopted effective October 5, 2000)