Conn. Gen. Stat. § 8-395a

(8) “Municipal developer” means a municipality that has not declared by resolution a need for a housing authority pursuant to section 8-40, acting by and through its legislative body. “Municipal developer” means the board of selectmen if such board is authorized to act as the municipal developer by the town meeting or representative town meeting.

(9) “Very low income families and individuals” means families or individuals whose income is thirty per cent or less of the area median income.

(10) “Market rate” means the rental income that such property would most probably command on the open market as indicated by current rentals in the opportunity zone being paid for comparable space.

(b) There is established a workforce housing opportunity development program to be administered by the Department of Housing under which individuals or entities who make cash contributions to an eligible developer for an eligible workforce housing opportunity development project located in a federally designated opportunity zone may be allowed a credit against the tax due under chapter 208 or 229 in an amount equal to the amount specified by the commissioner under this section. Any developer of a workforce housing opportunity development project shall be allowed an exemption from any fees under section 29-263 and any eligible workforce housing opportunity development project shall be assessed using the capitalization of net income method under subsection (b) of section 12-63b.