Five Fairfield Programs Approved For NAA Credits

The Town of Fairfield’s 2026 Neighborhood Assistance Act slate includes five approved program proposals that can now be used to seek business contributions eligible for Connecticut tax credits. The town posted the list after a public hearing notice in May, naming Fairfield Theatre Company, Wakeman Boys & Girls Club, Children in Placement and CT Housing Partners as applicants. Connecticut’s Department of Revenue Services administers the program, which lets eligible businesses claim state tax credits for qualifying cash contributions to approved community programs. Fairfield’s local notice said no town funds are involved. ### Which Fairfield programs made the approved list? Fairfield’s May 27 public hearing notice listed five applications: Fairfield Theatre Company general operating support, Fairfield Theatre Company energy conservation, Wakeman Boys & Girls Club energy conservation, Children in Placement guardian ad litem support, and CT Housing Partners veteran housing support. The town said it planned to send its final list of proposed programs to the Representative Town Meeting on June 22. (fairfieldct.gov) Westfair Business Journal reported that the Wakeman Boys & Girls Club was among four nonprofit organizations added to the state program from Fairfield. The Fairfield notice shows five approved program entries because Fairfield Theatre Company submitted two separate proposals, one for general operating support and one for energy conservation. ### How much money are the Fairfield groups seeking? (fairfieldct.gov) A Fairfield applicant summary for the 2026 cycle showed five requests totaling $458,073. The largest single request was CT Housing Partners’ veteran housing support proposal at $150,000. Fairfield Theatre Company sought $100,000 for general operating support and $50,000 for energy conservation, Wakeman Boys & Girls Club sought $128,073 for energy conservation, and Children in Placement sought $30,000 for guardian ad litem services. (fairfieldct.gov) Patch reported in March that the maximum amount any nonprofit or municipal organization may receive through the program is $150,000. The same report said businesses may receive a tax credit for contributions of at least $250. ### What does the Neighborhood Assistance Act actually let businesses do? Connecticut’s Department of Revenue Services says the Neighborhood Assistance Act gives tax credits to business firms that make cash investments in qualifying community programs conducted by tax-exempt or municipal agencies. (cms3.revize.com) The state says those contributions must be approved both by the municipality where the program is conducted and by DRS. (patch.com) The state’s program materials say the credit can apply against several Connecticut business taxes, including the corporation business tax and certain insurance, utility and transportation-related taxes. Fairfield’s town notice described the program more simply as a way for businesses to claim a state tax credit for cash contributions to qualifying community programs. ### Why do some Fairfield proposals show different credit rates? (portal.ct.gov) Connecticut’s program rules provide different credit percentages depending on the type of proposal. Fairfield’s 2026 notice identified energy conservation projects for Fairfield Theatre Company and Wakeman Boys & Girls Club, while other proposals covered operating support, guardian ad litem work and veteran housing support. State guidance says energy conservation projects are a distinct category under the act. (portal.ct.gov) A 2025 DRS approved-program list shows that some projects receive 100% credits and others 60%, depending on category. Fairfield’s 2026 applicant summary listed the project titles and requested amounts, while the state’s final approved-program posting is the step businesses use when applying for the credit. ### When can businesses apply for the tax credits? (fairfieldct.gov) The 2025 DRS approved-program notice said businesses requesting Neighborhood Assistance Act credits must electronically submit Form NAA-02 through the DRS website between September 15 and October 1. Fairfield’s approved 2026 programs are part of that annual fall process. Fairfield’s Community and Economic Development office said businesses seeking more information can contact the town at (203) 256-3120, while DRS lists Fairfield’s municipal liaison as Mark Barnhart. (portal.ct.gov) The next practical step for participating companies is the state filing window that opens on September 15. (fairfieldct.gov)