The Connecticut Green Buildings Tax Credit Program (Program), a new corporate business tax credit program, was created by Connecticut General Statute 12-217mm. This program provides a tax incentive for building owners and developers for eligible construction, renovation, or rehabilitation projects for commercial properties that meet or exceed the U.S. Green Building Council's Leadership in Environmental and Energy Design (LEED) Gold Standard. Administration of the program is being shared jointly by the Connecticut Office of Policy and Management (OPM) and the Department of Energy and Environmental Protection (DEEP). The statute outlines the specific requirements, terminology, and tax credits related to the program. A non-refundable application fee of $10,000 is required with submission of the application.