diff --git a/Dockerfile b/Dockerfile
new file mode 100644
index 000000000..6568a5172
--- /dev/null
+++ b/Dockerfile
@@ -0,0 +1,19 @@
+FROM php:8.3-fpm
+
+ARG user
+ARG uid
+
+RUN apt-get update && apt-get install -y \
+    libpq-dev \
+    unzip \
+    git \
+    && docker-php-ext-install pdo_pgsql pgsql bcmath \
+    && apt-get clean && rm -rf /var/lib/apt/lists/*
+
+COPY --from=composer:latest /usr/bin/composer /usr/local/bin/composer
+
+RUN useradd -G www-data,root -u $uid -d /home/$user $user
+RUN mkdir -p /home/$user/.composer && \
+    chown -R $user:$user /home/$user
+
+USER $user
diff --git a/docker-compose.yml b/docker-compose.yml
new file mode 100644
index 000000000..b9fab2b1f
--- /dev/null
+++ b/docker-compose.yml
@@ -0,0 +1,33 @@
+services:
+  spur-taxes:
+    image: php:8.3-fpm
+    container_name: spur-taxes
+    build:
+      context: .
+      args:
+        user: "${DOCKER_USER}"
+        uid: "${DOCKER_UID:-1000}"
+      dockerfile: Dockerfile
+    volumes:
+      - ".:/var/www/html"
+    working_dir: /var/www/html
+    environment:
+      - APP_ENV=local
+    ports:
+      - "9000:9000"
+    depends_on:
+      - spur-taxes-db
+#    command: bash -c "docker-php-ext-install pdo_pgsql pgsql && php-fpm"
+  spur-taxes-db:
+    image: postgis/postgis:15-3.5
+    container_name: spur-taxes-db
+    environment:
+      POSTGRES_USER: admin
+      POSTGRES_PASSWORD: password
+      POSTGRES_DB: laravel-taxes
+    ports:
+      - "5435:5432"
+    volumes:
+      - spur-taxes-db-data:/var/lib/postgresql/data
+volumes:
+  spur-taxes-db-data:
diff --git a/src/Countries/US/Connecticut/ConnecticutUnemployment/V20250101/ConnecticutUnemployment.php b/src/Countries/US/Connecticut/ConnecticutUnemployment/V20250101/ConnecticutUnemployment.php
new file mode 100644
index 000000000..c207fc11a
--- /dev/null
+++ b/src/Countries/US/Connecticut/ConnecticutUnemployment/V20250101/ConnecticutUnemployment.php
@@ -0,0 +1,11 @@
+<?php
+
+namespace Appleton\Taxes\Countries\US\Connecticut\ConnecticutUnemployment\V20250101;
+
+use Appleton\Taxes\Countries\US\Connecticut\ConnecticutUnemployment\ConnecticutUnemployment as BaseConnecticutUnemployment;
+
+class ConnecticutUnemployment extends BaseConnecticutUnemployment
+{
+    const FUTA_CREDIT = 0.054;
+    const WAGE_BASE = 26100;
+}
diff --git a/tests/Unit/Countries/US/Connecticut/V20250101/ConnecticutUnemploymentTest.php b/tests/Unit/Countries/US/Connecticut/V20250101/ConnecticutUnemploymentTest.php
new file mode 100644
index 000000000..4380fbe22
--- /dev/null
+++ b/tests/Unit/Countries/US/Connecticut/V20250101/ConnecticutUnemploymentTest.php
@@ -0,0 +1,60 @@
+<?php
+
+namespace Appleton\Taxes\Tests\Unit\Countries\US\Connecticut\V20250101;
+
+use Appleton\Taxes\Countries\US\Connecticut\ConnecticutUnemployment\ConnecticutUnemployment;
+use Appleton\Taxes\Tests\Unit\Countries\UnemploymentTaxTestCase;
+use Appleton\Taxes\Tests\Unit\Countries\TestParameters;
+
+class ConnecticutUnemploymentTest extends UnemploymentTaxTestCase
+{
+    private const string DATE = '2025-01-01';
+    private const string LOCATION = 'us.connecticut';
+    private const string TAX_CLASS = ConnecticutUnemployment::class;
+    private const float TAX_RATE = 0.034;
+    private const int WAGE_BASE = 2610000;
+
+    public function setUp(): void
+    {
+        parent::setUp();
+        $this->query_runner->addTax(self::TAX_CLASS);
+    }
+
+    /**
+     * @dataProvider provideData
+     */
+    public function testWageBase(TestParameters $parameters): void
+    {
+        $this->validateWageBase($parameters);
+    }
+
+    public function testWorkDifferentState(): void
+    {
+        $this->validateWorkDifferentState(
+            self::DATE,
+            self::LOCATION,
+            self::TAX_CLASS,
+            self::TAX_RATE
+        );
+    }
+
+    public function testTaxRate(): void
+    {
+        $this->validateTaxRate(
+            self::DATE,
+            self::LOCATION,
+            self::TAX_CLASS,
+            0.0321
+        );
+    }
+
+    public static function provideData(): array
+    {
+        return self::wageBaseBoundariesTestCases(
+            self::DATE,
+            self::LOCATION,
+            self::TAX_CLASS,
+            self::WAGE_BASE,
+            self::TAX_RATE);
+    }
+}