Connecticut Administrative Code
Title 17 - Public Assistance and Welfare Services
615 - Child Day Care Business Firm Tax Credits
Section 17-615-3 - Program description
Universal Citation: CT Reg of State Agencies 17-615-3
Current through September 9, 2024
The Child Day Care Tax Credit program provides financial assistance to business firms as a benefit for helping employees pay the cost of child care. Business firms may receive tax credits of fifty (50%) percent of the amount spent to subsidize employees' child care costs during the tax year. The child care may be in any one of the following situations: licensed group day care home or center; registered family day care home; or care in the child's home or in a relative's home.
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