/state-conformity / CT
Federal energy / EV credit conformity · CT
Connecticut · CT
Federal conformity
How Connecticut treats each federal credit
Connecticut starts with federal AGI under Conn. Gen. Stat. §12-701(a)(20). Federal §25C / §25D / §30D / §25E reduce federal liability and the underlying expenses are reflected in FAGI; CT does not have a separate state-tax energy / EV credit, but operates separate state-level rebate and tariff programs (CHEAPR, RRES). Default-conforms; specific decoupling not surveyed at deep level 2026-05-07.
Independent CT programs
State-level energy and EV credits
These programs survive federal termination — they apply independently of §25C / §25D / §30D / §25E.
Energy / residential
- CT Residential Renewable Energy Solutions (RRES) program
Buy-All tariff $0.3289/kWh for 2026 enrollees, locked for 20 years; Netting tariff at retail rate; Solar Energy Adjustment $0.0402/kWh applies to all 2026 enrollees (verify with PURA program manual)
tariff (Buy-All or Netting; PURA-administered) · expires ongoing (annual review by PURA; verify current year) · verified 2026-05-07
- CT Energy Storage Solutions (ESS) — battery incentive
$250–$600 per kWh upfront incentive plus ongoing demand-response performance payments (verify current tier with CT Green Bank / utilities)
rebate / performance-based incentive · expires ongoing (administered by CT Green Bank with Eversource / UI) · verified 2026-05-07
RRES tariff rates and Solar Energy Adjustment cited from PURA program manual updated for 2026 enrollees. CHEAPR stack amount of $5,000 cited from CT DEEP CHEAPR home page; verify current tier amounts before publishing dollar figures.
EV / vehicle
- CT CHEAPR (Connecticut Hydrogen and Electric Automobile Purchase Rebate) — Standard Rebate + Rebate+ New + Rebate+ Used
up to $5,000 stack across the three CHEAPR tiers for income-qualifying CT residents (Standard Rebate + Rebate+ New + Rebate+ Used); base MSRP cap of $50,000 on new BEV / FCEV / PHEV (verify current tier amounts and queue status with DEEP)
point-of-sale rebate (DEEP) · expires ongoing (subject to annual program funding) · verified 2026-05-07
Amend-window decoder
Decode your CT situation
Open the decoder pre-filled to Connecticut to see how the federal §25C / §25D / §30D / §25E rules and the §6511(a) amend window apply to your install or vehicle.
last verified2026-05-07·source:law.cornell.edu
Last verified · 2026-05-07 · 2026-05-07 sweep