About the Program

The Connecticut Department of Revenue Services (DRS) has opened up the 2026 Connecticut Neighborhood Assistance Act (NAA) Tax Credit Program. The NAA Program is designed to encourage funding for municipal and tax-exempt organizations by providing a corporation business tax credit for businesses that make cash contributions to these entities. A tax-exempt organization that is interested in participating in the NAA Program must first complete in its entirety the DRS’s Form NAA-01 (proposal) and email it to me at koleary@norwalkct.gov before 5 p.m. on May 6, 2026.

An organization must submit their proposal to a municipality for approval. The municipality will then send all locally approved proposals to the DRS for another round of reviews.

General Process in Norwalk

• Tax exempt organizations complete the DRS’s Form NAA-01 in its entirety and send their proposal to me at koleary@norwalkct.gov before 5 p.m. on May 6, 2026.
• After a public hearing, proposals will go before the Norwalk City Council for approval to submit to DRS. 
• Norwalk will submit approved proposals to DRS. Proposal will undergo a final round of review by DRS.
• The DRS will send municipal liaisons the list of approved proposals for businesses to review as community programs to make a contribution towards. It is the tax-exempt organization’s responsibility to find businesses and let them know that their proposal has been approved.
• Businesses wishing to make cash contributions to an approved program proposal must submit Form NAA-02 between September 15th and October 1st. No earlier and no later. When Form NAA-02 is available it can be found on the DRS website. 
• In late fall, DRS will send municipal liaisons the list of proposals that received cash pledges from businesses and liaisons will notify the organizations. DRS will issue an NAA program approval letter to businesses that make cash investments in qualified community programs. The letter will indicate the tax credit amount that may be claimed on the business’ tax return.

Organizations are welcome to encourage businesses to consider making cash contributions to their program. More information about the Neighborhood Assistance Act program, for organizations and businesses, is available on the CT Department of Revenue Services’ website or by calling 860-297-5687.



Application Information

FORM NAA-01

DEADLJNE: Submit before 5 p.m. on May 6, 2026

EMAIL COMPLETED FORM NAA-01 TO: koleary@norwalkct.gov