NAA Tax Credit Program

The Connecticut Neighborhood Assistance Act (NAA) Tax Credit Program is designed to provide funding for municipal and tax exempt organizations by providing a corporation business tax credit for businesses who make cash contributions to these entities.

Businesses can receive a credit of 60% of their approved contribution to certain programs (or 100% in the case of certain energy conservation programs) approved by the Department of Revenue Services. Any tax credit that is not taken in the income year in which the contribution was made may be carried back to the two immediately preceding income years (beginning with the earlier of such years).

The program has several statutory limits, including the following:

• A business is limited to receiving $150,000 in tax credit annually.

• A non-profit organization is limited to receiving $150,000 in contributions in the aggregate.

• The minimum contribution on which credit can be granted is $250.

• The program has a five million dollar cap, which, if exceeded, results in proration of approved donations.

The City of Hartford is now accepting applications for the State of Connecticut Department of Revenue Services (CT DRS) 2026 Neighborhood Assistance Act (NAA) Tax Credit program.    

This program gives non-profit organizations a strong fundraising tool: the ability to solicit project-specific donations from businesses, who in turn can claim 60% or 100% of their approved contributions in state tax credits.   

 Eligible non-profit organizations may apply to participate in the NAA Tax Credit program using the attached State of Connecticut’s NAA-01 application form for 2026.  

All NAA applications and supporting documents shall be submitted electronically (Via Email) to Damaris Diaz at Damaris.Gonzalez@hartford.gov no later than 5:00 PM on Friday, April 17th, 2026.  Proposals that are incomplete will not be accepted. Please do not mail or drop off physical copies to the Office of Management & Budget.   

 When filling out Part IV-Municipal Information in the application, please enter the following information:      

Part IV — Municipal Information  

Name of municipal agency overseeing implementation of the program: City of Hartford    

Mailing address: City of Hartford, Office of Management & Budget, 550 Main Street, Suite 204, Hartford, CT 06103   

Name of municipal liaison: Damaris Diaz    

Telephone number: 860-757-9550   

Fax number: 860-722-6185 

Email address: Damaris.Gonzalez@hartford.gov   

General Information on the NAA program can be found on the State’s website here.   

Please Note: If you are requesting $25,000 or more in funding, you must complete the NAA Post Project Audit Agreement form.    

Should you have any questions regarding the NAA application process, or the post project audit form please do not hesitate to contact me.