CT HB05159

Allows employers to claim a $1,000 tax credit under chapter 208 of the general statutes for each course taught by their employee in an advanced manufacturing certificate program at a regional community-technical college, effective for income years commencing January 1, 2021.

Requires employers to permit employees to spend a portion of their required work hours teaching qualifying courses at regional community-technical colleges.

Caps total credits at $1 million per fiscal year, with excess claims not eligible for credit.

Employers must apply to the president of the Connecticut State Colleges and Universities and receive a certification letter, which the president must issue within 30 days if requirements are met and the fiscal year credit limit has not been exceeded.

Application must include documentation of the employee's required work hours and the course taught, with specific form and submission requirements determined by the college system president.