On September 23, 2026, Connecticut’s governor announced that a new state tax credit is now available in Connecticut to help small businesses offer health insurance to their employees.

CHOICE stands for Custom Health Option and Individual Care Expense Arrangement.

Key Details:

• Incentive Amount: Up to $1,000 per covered employee per year, or the employer's actual CHOICE contribution amount (whichever is less)
• Duration: Available for the first two consecutive years employer's business offers a CHOICE plan. The credit does not decrease in the second year
• State Cap: The state set a total statewide cap of $5 million per year, awarded on a first-come, first-served basis
• Tax Status: The credit is nonrefundable. Any unused amount expires at the end of the tax year and cannot roll over

Business Eligibility

• Company Size: Must have 50 or fewer employees in Connecticut when applying
• Platform Requirement: Must offer the CHOICE instead of a traditional group health plan
• Exchange Use: Must set up the CHOICE plan through Access Health CT using their BusinessPlus platform

Resources

• More Information in Governor Lamont’s Press Release
• Access Health CT - CT's Official Health Insurance Marketplace
• Access Health CT - BusinessPlus Platform

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