Credit for Increasing Research Activities (Internal Revenue Code §41)
Regular research-credit method or the alternative simplified method. The latter generally...
Regular research-credit method or the alternative simplified method.
23 programs connected to economic development. Search results preserve context and do not imply eligibility.
Regular research-credit method or the alternative simplified method. The latter generally...
Regular research-credit method or the alternative simplified method.
Negotiated award through competitive application cycles.
Negotiated award through competitive application cycles.
Three percent of qualified investment in eligible property first placed in service in an...
Three percent of qualified investment in eligible property first placed in service in an enterprise zone.
Twelve percent of qualifying investment in a structured training or basic-education program...
Twelve percent of qualifying investment in a structured training or basic-education program that improves the job skills of the taxpayer's employees working predominantly within an...
The base credit is $1,100 for each qualifying additional business-facility employee, with the...
The base credit is $1,100 for each qualifying additional business-facility employee, with the statutory averaging and proration rules.
For tax years beginning before January 1, 2027, the credit is 3% of qualifying...
For tax years beginning before January 1, 2027, the credit is 3% of qualifying research-and-experimental expenditures in the zone exceeding the average of the taxpayer's actual...
Qualified small businesses generally calculate a 6% tentative credit on eligible Connecticut...
Qualified small businesses generally calculate a 6% tentative credit on eligible Connecticut research expenses; other companies use a tiered schedule.
Up to 30% of new state tax revenues generated by the project for up to 15 years.
Up to 30% of new state tax revenues generated by the project for up to 15 years.
Credit tied to new employee withholding; Tier I generally up to 10 years and Tier II up to 15.
Credit tied to new employee withholding; Tier I generally up to 10 years and Tier II up to 15.
6.5% of qualifying Illinois research and development expenditures over the three-year...
6.5% of qualifying Illinois research and development expenditures over the three-year base-period average under current law.
10% of the difference between current research and development expenses and the average of...
10% of the difference between current research and development expenses and the average of the current and prior two years; credits generated 2023+ may be transferred when the...
Project-specific approved tax credits and wage assessments tied to eligible costs and new...
Project-specific approved tax credits and wage assessments tied to eligible costs and new employment.
Project-specific negotiated award based on jobs, investment and location.
Project-specific negotiated award based on jobs, investment and location.
Small employer (<250 employees) generally 3% of Michigan qualified research expenses up to...
Small employer (<250 employees) generally 3% of Michigan qualified research expenses up to base plus 15% above base, capped at $250,000; larger-employer formula/cap differs; annual...
10% on the first statutory tier of excess qualified research expenses and 4% above; 25%...
10% on the first statutory tier of excess qualified research expenses and 4% above; 25% refundable in 2026 and 2027.
Generally requires more than $2.5 million planned investment and more than 10 jobs; award...
Generally requires more than $2.5 million planned investment and more than 10 jobs; award calculated under MFLEX agreement and can offset multiple state liabilities.
20% of increased investment plus compensation under approved project, subject to...
20% of increased investment plus compensation under approved project, subject to lifetime/program caps.
Generally 15% of the federal research credit attributable to Nebraska research; qualifying...
Generally 15% of the federal research credit attributable to Nebraska research; qualifying university research can receive enhanced treatment.
The tentative credit is 10% of qualifying New Hampshire manufacturing research and...
The tentative credit is 10% of qualifying New Hampshire manufacturing research and development employee wages exceeding the applicable federal §41 base amount, with the state's...
Multiple refundable components under an Empire State Development agreement; advance...
Multiple refundable components under an Empire State Development agreement; advance acceptance is essential.
EDTIF can refund up to roughly 30% of new state revenues; rural REDTIF can reach higher...
EDTIF can refund up to roughly 30% of new state revenues; rural REDTIF can reach higher negotiated percentages under current law.
Refundable project-specific credit under a Wisconsin Economic Development Corporation...
Refundable project-specific credit under a Wisconsin Economic Development Corporation contract; capital-investment component generally requires at least $250,000 qualifying investment.
Refundable project-specific components under a negotiated Wisconsin Economic Development...
Refundable project-specific components under a negotiated Wisconsin Economic Development Corporation Enterprise Zone contract.