The Connecticut Neighborhood Assistance Act (NAA) Tax Credit Program is designed to provide funding for municipal and tax-exempt organizations by offering a business tax credit to firms that contribute cash donations to community programs.  Each year, the Town of Glastonbury collects program proposals from eligible non-profit organizations and municipal agencies for funding consideration through the NAA program. The Town of Glastonbury also submits its own proposal(s) for eligible programs. (Visit the NAA website to view a list of qualifying community programs.)

Proposals are reviewed and approved by the Glastonbury Town Council at a Public Hearing and subsequently submitted to the Connecticut Department of Revenue Services (DRS) for final approval. See the 2025 Approved Programs section below.  After the DRS approves the community programs, businesses that make cash contributions to those programs can qualify to receive a business tax credit. 

2025 Approved NAA Programs

The DRS approved the Town of Glastonbury's proposal for its Reserve for Land Acquisition and Preservation Program as part of the 2025 NAA Program.  Accordingly, businesses that make a cash contribution towards the Land Acquisition/Preservation Fund will qualify for a tax credit through the NAA. Please see details below.

View the complete list of 2025 approved programs on the DRS website.

2025 NAA Program Timeline

• May 5, 2025 – Program proposals (Form NAA-01) due from tax-exempt agencies
• May 27, 2025 - Public Hearing held by Town Council to review and approve proposals
• July 1, 2025 – Approved programs submitted to CT Department of Revenue Services (DRS)
• August 29, 2025 - 2025 - DRS announces approved programs list.
• September 15 - October 1 – Businesses interested in supporting one (or more) of the approved community programs with a cash donation must submit Form NAA-02 to the CT DRS to be eligible for a tax credit.
• December 31, 2025 - Deadline for businesses to make cash contributions to the approved program(s) as pledged on their NAA-02 form(s).

Making a Tax Credit Eligible Donation

Eligible businesses* who wish to contribute to NAA approved programs are eligible to receive a tax credit facilitated by the CT DRS. Please note, there are limits on the amounts of contributions that may be made, and the amount of the tax credit available. Please review the DRS website to review statutory limitations of the NAA program.

Businesses interested in supporting approved community programs should please follow these steps.

Step 1: Complete & Submit Form NAA-02

Each business firm requesting a tax credit under the NAA Tax Credit Program must electronically submit Form NAA‑02, Connecticut Neighborhood Assistance Act (NAA) Business Application, through the DRS website for each program it wishes to sponsor. Form NAA‑02 is only available beginning on September 15 through October 1 of each year. The contribution must be cash and needs to be made in the corporation's income year that corresponds to the same year as the approved program. Form NAA‑02 must be electronically submitted to DRS through the link above between September 15 and October 1. Submissions that are mailed, hand delivered, or emailed will not be accepted.

Step 2 – Await your approval/acknowledgement letter

If approved, the CT DRS will mail an acknowledgement letter indicating that your business is eligible for the tax credit.

Step 3 – Make your donation

Upon receiving approval from the CT DRS, make your contribution to the NAA Approved Program(s) of interest. For example, this year, you can donate to the Town of Glastonbury Land Acquisition and Preservation Fund by making a check payable to the Town of Glastonbury. 

Step 4 - Claim the Tax Credit

Visit the NAA website to review instructions for claiming your tax credit.

Questions?

Please contact Kathryn Paquette at (860) 652-7518 or marketing@glastonbury-ct.gov.