Fuel cell electric generating equipment credit
You or your business can no longer earn new credit for tax years beginning after December 31, 2008; however,
- individuals may carry over any unused credit for 5 years (tax year 2013 was the last year any carryover credit could have been claimed)
- corporations may carry over any unused credit indefinitely
For additional information on claiming this credit, see:
- Form CT-259, Claim for Fuel Cell Electric Generating Equipment Credit (for corporations).