140 programs connected to equipment. Search results preserve context and do not imply eligibility.
Generally 6% base investment credit and up to 30% with prevailing-wage/apprenticeship...
Generally 6% base investment credit and up to 30% with prevailing-wage/apprenticeship compliance, plus possible statutory bonuses.
Regular research-credit method or the alternative simplified method. The latter generally...
Regular research-credit method or the alternative simplified method.
Generally 20% of qualified rehabilitation expenditures for a certified historic structure...
Generally 20% of qualified rehabilitation expenditures for a certified historic structure, claimed as provided by federal law.
Up to 1.5% of qualified capital investment annually for up to 10 years, with possible...
Up to 1.5% of qualified capital investment annually for up to 10 years, with possible extensions for designated project types.
$2,000 employer credit for qualifying hires; current statutory availability extends through...
$2,000 employer credit for qualifying hires; current statutory availability extends through 2028.
$2,000 for a qualifying veteran, or $3,000 for a qualifying disabled veteran, with at least...
$2,000 for a qualifying veteran, or $3,000 for a qualifying disabled veteran, with at least 1,560 hours in 12 consecutive months.
Lesser of 10% of qualifying investment, the applicable per-job limit, or $30 million per...
Lesser of 10% of qualifying investment, the applicable per-job limit, or $30 million per taxpayer per year.
Through 2030, 24% of the first $2.5 million in the qualifying credit base and 15% above that...
Through 2030, 24% of the first $2.5 million in the qualifying credit base and 15% above that tier; use the applicable incremental or alternative calculation.
33% of approved qualified research expenditures, limited to $50,000 per tax year.
33% of approved qualified research expenditures, limited to $50,000 per tax year.
Up to 33% of qualifying research expenditures; certification required and transferability may...
Up to 33% of qualifying research expenditures; certification required and transferability may be available.
Credit based on new qualifying payroll at the applicable county-tier rate, earned for five...
Credit based on new qualifying payroll at the applicable county-tier rate, earned for five years.
Generally 10% of qualifying investment, subject to investment/payroll thresholds and...
Generally 10% of qualifying investment, subject to investment/payroll thresholds and pre-project agreement.
20% of qualifying wood-energy equipment costs for tax years beginning January 1, 2026 or...
20% of qualifying wood-energy equipment costs for tax years beginning January 1, 2026 or later; certification and an incentive agreement are required.
Generally 20% of qualifying in-house research expenditures above the base amount.
Generally 20% of qualifying in-house research expenditures above the base amount.
Negotiated award through competitive application cycles.
Negotiated award through competitive application cycles.
Regular method: 15% of qualified expenses above the base, plus a corporate basic-research...
Regular method: 15% of qualified expenses above the base, plus a corporate basic-research component.
35% of qualified wages within the statutory wage band, multiplied by the applicable...
35% of qualified wages within the statutory wage band, multiplied by the applicable net-employment-growth percentage.
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...
Up to 50% of employer-paid federal Social Security and Medicare taxes associated with...
Up to 50% of employer-paid federal Social Security and Medicare taxes associated with approved net new jobs, over an eight-year period.
5% of eligible fixed-capital investment.
5% of eligible fixed-capital investment.
10% of the increase in eligible machinery and equipment spending for employers with no more...
10% of the increase in eligible machinery and equipment spending for employers with no more than 250 Connecticut employees; 5% for 251-800 employees.
Up to $7,500 per eligible manufacturing apprentice, limited to 50% of actual wages.
Up to $7,500 per eligible manufacturing apprentice, limited to 50% of actual wages.
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.
20% of Connecticut research and experimental expenditures above the preceding income year.
20% of Connecticut research and experimental expenditures above the preceding income year.
$500 per qualifying employee plus $500 per $100,000 of qualifying investment, generally for...
$500 per qualifying employee plus $500 per $100,000 of qualifying investment, generally for ten years; annual credit use limited to 50% of tax liability.
Regular method: 10% of Delaware research expenses above the base, or 20% for a qualifying...
Regular method: 10% of Delaware research expenses above the base, or 20% for a qualifying small business.
Generally 10% of Florida qualified research expenses over the base amount, subject to annual...
Generally 10% of Florida qualified research expenses over the base amount, subject to annual cap/proration and liability limits.
$1,000-$1,500 per qualifying employee; maximum $500,000 per business in a calendar year.
$1,000-$1,500 per qualifying employee; maximum $500,000 per business in a calendar year.
Per-job amount varies by county tier and designation.
Per-job amount varies by county tier and designation.
Credit percentage and thresholds vary by county tier and investment.
Credit percentage and thresholds vary by county tier and investment.
Tier 1: 10% with at least $5 million invested; Tier 2: 8% with $10 million; Tiers 3-4: 6%...
Tier 1: 10% with at least $5 million invested; Tier 2: 8% with $10 million; Tiers 3-4: 6% with $20 million.
10% of excess qualified research expenses over the Georgia base amount, subject to use limits.
10% of excess qualified research expenses over the Georgia base amount, subject to use limits.
50% of eligible retraining costs up to statutory per-employee limits.
50% of eligible retraining costs up to statutory per-employee limits.
Credit tied to qualified research expenditures, subject to annual $5 million statewide cap...
Credit tied to qualified research expenditures, subject to annual $5 million statewide cap and certification window.
3% of qualifying investment, subject to current use limits and carryforward.
3% of qualifying investment, subject to current use limits and carryforward.
5% of qualifying Idaho research expenditures over the base amount plus applicable...
5% of qualifying Idaho research expenditures over the base amount plus applicable basic-research component.
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.
Credit based on qualified rehabilitation expenditures, subject to certification/allocation.
Credit based on qualified rehabilitation expenditures, subject to certification/allocation.
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.
Credit based on qualified investment under district rules.
Credit based on qualified investment under district rules.
Credit based on incremental Indiana payroll withholding over the approved term.
Credit based on incremental Indiana payroll withholding over the approved term.
Discretionary credit based on eligible capital investment and project economics; preapproval...
Discretionary credit based on eligible capital investment and project economics; preapproval required.
Regular method: 15% of the first $1 million of qualified research expenses above the base...
Regular method: 15% of the first $1 million of qualified research expenses above the base; 10% of the excess above $1 million.
Percentage of qualified rehabilitation expenditures under current IEDA program rules.
Percentage of qualified rehabilitation expenditures under current IEDA program rules.
2026 program: up to 3.5% of eligible Iowa research expenditures, subject to the agreement and...
2026 program: up to 3.5% of eligible Iowa research expenditures, subject to the agreement and statewide proration.
10% of qualified facility investment above $50,000 in most counties; $1 million threshold in...
10% of qualified facility investment above $50,000 in most counties; $1 million threshold in five metro counties; 16-year carryforward; limited transferability.
Training spending above 2% of payroll, capped at $50,000 or tax liability.
Training spending above 2% of payroll, capped at $50,000 or tax liability.
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...
Percentage of qualified rehabilitation expenditures subject to certification/allocation.
Percentage of qualified rehabilitation expenditures subject to certification/allocation.
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.
Credit against corporate income/limited liability entity tax tied to approved eligible costs...
Credit against corporate income/limited liability entity tax tied to approved eligible costs and retention/investment commitments.
5% of qualified construction, remodeling and equipment costs; nonrefundable with 10-year...
5% of qualified construction, remodeling and equipment costs; nonrefundable with 10-year carryforward.
Credit for eligible inventory property tax paid, subject to taxpayer-type and payment-date...
Credit for eligible inventory property tax paid, subject to taxpayer-type and payment-date rules.
Rate varies by business size/research circumstances; annual fiscal-year cap applies.
Rate varies by business size/research circumstances; annual fiscal-year cap applies.
Generally 10% of qualified capital investment; 5% in three southern counties; annual caps and...
Generally 10% of qualified capital investment; 5% in three southern counties; annual caps and partial refundability apply.
$2,000 per employee receiving qualifying training; at least three qualifying employees and 20...
$2,000 per employee receiving qualifying training; at least three qualifying employees and 20 training hours per employee.
5% of excess qualified research expenses plus 7.5% of qualifying basic-research payments...
5% of excess qualified research expenses plus 7.5% of qualifying basic-research payments; long carryforward.
Percentage of qualified rehabilitation expenditures; program track and annual allocation vary.
Percentage of qualified rehabilitation expenditures; program track and annual allocation vary.
Generally $3,000 per qualifying position or $5,000 in revitalization areas, with certain...
Generally $3,000 per qualifying position or $5,000 in revitalization areas, with certain veteran enhancements.
Up to $5 million based on eligible project costs, subject to qualification and use/refund...
Up to $5 million based on eligible project costs, subject to qualification and use/refund rules.
10% of eligible excess Maryland research and development expenses; $12 million statewide cap...
10% of eligible excess Maryland research and development expenses; $12 million statewide cap, $3.5 million small-business set-aside and $250,000 applicant cap.
Project-specific negotiated award based on jobs, investment and location.
Project-specific negotiated award based on jobs, investment and location.
3% of qualifying tangible property; motor vehicles excluded; carryover rules apply.
3% of qualifying tangible property; motor vehicles excluded; carryover rules apply.
Credit based on qualified Massachusetts research expenditures under the current statutory...
Credit based on qualified Massachusetts research expenditures under the current statutory method.
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.
State credit linked to qualified historic rehabilitation under current rules.
State credit linked to qualified historic rehabilitation under current rules.
Jobs-tax-credit framework with brownfield-specific relaxation of minimum job requirement.
Jobs-tax-credit framework with brownfield-specific relaxation of minimum job requirement.
Per-job amount and job threshold vary by county tier.
Per-job amount and job threshold vary by county tier.
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.
5% of eligible manufacturing investment, with at least $1 million of qualifying investment.
5% of eligible manufacturing investment, with at least $1 million of qualifying investment.
$1,000 per qualifying research-skilled position annually for five years.
$1,000 per qualifying research-skilled position annually for five years.
Approved projects may retain withholding on qualifying new jobs for five or six years; larger...
Approved projects may retain withholding on qualifying new jobs for five or six years; larger projects can receive payroll-based credits.
Discretionary award up to 2.5% of new capital investment during the three-year benefit...
Discretionary award up to 2.5% of new capital investment during the three-year benefit period.
Generally 15% of additional qualified research expenses or 20% with qualifying university...
Generally 15% of additional qualified research expenses or 20% with qualifying university collaboration; $300,000 taxpayer cap and $10 million annual cap.
25% of the federal rehabilitation credit attributable to qualifying Montana property.
25% of the federal rehabilitation credit attributable to qualifying Montana property.
50% of employer-paid Social Security and Medicare taxes for qualifying new employees...
50% of employer-paid Social Security and Medicare taxes for qualifying new employees; certification required; 10-year carryforward.
25% of the first $250,000, 15% of the next $250,000, and 5% of the next $500,000 of...
25% of the first $250,000, 15% of the next $250,000, and 5% of the next $500,000 of qualifying equipment.
Manufacturing investment credit generally 5%, increasing to 8% once qualifying investment...
Manufacturing investment credit generally 5%, increasing to 8% once qualifying investment exceeds $10 million, plus wage credits by program level.
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...
Credit based on qualifying effluent-treatment equipment.
Credit based on qualifying effluent-treatment equipment.
Credit based on qualifying manufacturing equipment investment plus employment component.
Credit based on qualifying manufacturing equipment investment plus employment component.
Credit based on eligible recycling equipment under current corporation business tax rules.
Credit based on eligible recycling equipment under current corporation business tax rules.
10% of excess qualified research expenses over base plus qualifying basic research component.
10% of excess qualified research expenses over base plus qualifying basic research component.
Credit based on the value of qualified equipment introduced into New Mexico, with...
Credit based on the value of qualified equipment introduced into New Mexico, with employment/payroll tests.
Basic credit generally 5% of qualified expenditures, plus another 5% in rural areas...
Basic credit generally 5% of qualified expenditures, plus another 5% in rural areas; additional components depend on payroll growth.
Per-job credit determined by eligible wages and rural-area rules.
Per-job credit determined by eligible wages and rural-area rules.
Multiple credit components based on qualified cleanup and tangible-property basis.
Multiple credit components based on qualified cleanup and tangible-property basis.
Additional credit tied to investment tax credit property and employment growth.
Additional credit tied to investment tax credit property and employment growth.
Multiple refundable components under an Empire State Development agreement; advance...
Multiple refundable components under an Empire State Development agreement; advance acceptance is essential.
Credit percentage varies by taxpayer/investment amount; property generally must have a useful...
Credit percentage varies by taxpayer/investment amount; property generally must have a useful life of four years or more and be used in qualifying production.
Program-specific percentage of qualifying research and development expenditures...
Program-specific percentage of qualifying research and development expenditures; certification may be required.
Credit based on qualified rehabilitation expenditures for eligible mill property under...
Credit based on qualified rehabilitation expenditures for eligible mill property under Article 3H.
Credit package under Article 3C for qualifying major recycling facilities.
Credit package under Article 3C for qualifying major recycling facilities.
15% of qualifying automation purchases or capital-lease value; statewide allocation may...
15% of qualifying automation purchases or capital-lease value; statewide allocation may reduce the award.
Project-specific credit/exemption under Renaissance Zone rules.
Project-specific credit/exemption under Renaissance Zone rules.
Regular method: 25% of the first $100,000 of research expenses above the base and 8% of the...
Regular method: 25% of the first $100,000 of research expenses above the base and 8% of the excess above $100,000.
Negotiated percentage of new Ohio employee payroll/withholding for the approved term.
Negotiated percentage of new Ohio employee payroll/withholding for the approved term.
Credit based on qualified rehabilitation expenditures, subject to competitive allocation and...
Credit based on qualified rehabilitation expenditures, subject to competitive allocation and certification.
7% of excess Ohio qualified research expenses over the average of the prior three years...
7% of excess Ohio qualified research expenses over the average of the prior three years; nonrefundable with carryforward.
Five-year credit equal to greater of 1% per year of qualifying investment or $500 per new...
Five-year credit equal to greater of 1% per year of qualifying investment or $500 per new job; doubles in enterprise zones or for >$40 million investments.
Greater of 2% per year of qualifying investment or $1,000 per new employee for five years...
Greater of 2% per year of qualifying investment or $1,000 per new employee for five years, plus Quality Jobs structure.
Project-specific allocated tax credit under the SIDE Act.
Project-specific allocated tax credit under the SIDE Act.
$1,000 per qualifying net new job, up to 10 jobs / $10,000 per taxpayer per tax year; $12.5...
$1,000 per qualifying net new job, up to 10 jobs / $10,000 per taxpayer per tax year; $12.5 million annual statewide cap.
Credit based on qualified rehabilitation expenditures, subject to annual allocation and...
Credit based on qualified rehabilitation expenditures, subject to annual allocation and certification.
Up to 5% of the increase in annual taxable payroll from qualifying new full-time jobs...
Up to 5% of the increase in annual taxable payroll from qualifying new full-time jobs; minimum payroll increase is $1 million.
Percentage of Pennsylvania qualified research expenses over base; annual statewide allocation...
Percentage of Pennsylvania qualified research expenses over base; annual statewide allocation and small-business set-aside apply.
Project-specific credit based on eligible development costs and demonstrated need.
Project-specific credit based on eligible development costs and demonstrated need.
Credit based on qualified rehabilitation expenditures with site thresholds and annual cap.
Credit based on qualified rehabilitation expenditures with site thresholds and annual cap.
0.5% to 2.5% of aggregate basis depending on recovery period; 10-year carryforward.
0.5% to 2.5% of aggregate basis depending on recovery period; 10-year carryforward.
Per-job amount varies by county; 50% liability limit and 15-year carryforward.
Per-job amount varies by county; 50% liability limit and 15-year carryforward.
30% of qualifying investment; can offset multiple state taxes and carry until used.
30% of qualifying investment; can offset multiple state taxes and carry until used.
5% of South Carolina qualified research expenses; limited to 50% of remaining tax liability...
5% of South Carolina qualified research expenses; limited to 50% of remaining tax liability; 10-year carryforward.
Per-job amount varies by county and wages; 15-year carryforward.
Per-job amount varies by county and wages; 15-year carryforward.
25% of qualifying system cost subject to per-facility and liability limits; 10-year...
25% of qualifying system cost subject to per-facility and liability limits; 10-year carryforward.
Additional annual per-job benefit based on county tier.
Additional annual per-job benefit based on county tier.
Generally 1% of qualified industrial machinery investment, with enhanced rates for very large...
Generally 1% of qualified industrial machinery investment, with enhanced rates for very large projects; 25-year carryforward.
Generally $4,500 per qualifying job; standard threshold is 25 jobs within 36 months and...
Generally $4,500 per qualifying job; standard threshold is 25 jobs within 36 months and $500,000 of capital investment.
25% of eligible rehabilitation costs under the state credit; transfer rules apply.
25% of eligible rehabilitation costs under the state credit; transfer rules apply.
Standard Subchapter T calculation: 8.722% of current Texas qualified expenses above 50% of...
Standard Subchapter T calculation: 8.722% of current Texas qualified expenses above 50% of the preceding three-year average.
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.
Machinery credit uses the applicable Utah income-tax rate, plus 20% of eligible operating...
Machinery credit uses the applicable Utah income-tax rate, plus 20% of eligible operating expenditures capped at $2,000.
Current statute includes 5% incremental research/basic-research components plus 7.5% of...
Current statute includes 5% incremental research/basic-research components plus 7.5% of current Utah qualified research expenses.
For 2026: 27% of the federal research credit attributable to Vermont. Act 164 increases this...
For 2026: 27% of the federal research credit attributable to Vermont.
20% of qualifying machinery/equipment purchase price, subject to annual statewide...
20% of qualifying machinery/equipment purchase price, subject to annual statewide cap/proration and Department of Environmental Quality certification.
35% of eligible training expenses, capped at $500 per qualified employee annually or $1,000...
35% of eligible training expenses, capped at $500 per qualified employee annually or $1,000 per qualifying non-highly compensated worker.
Per-new-employee business and occupation tax credit; amount depends on wage/benefit level and...
Per-new-employee business and occupation tax credit; amount depends on wage/benefit level and employment-growth conditions.
business and occupation tax credit tied to eligible training repayments.
business and occupation tax credit tied to eligible training repayments.
Credit based on qualified investment and new jobs;
Credit based on qualified investment and new jobs;
Credit based on eligible ad valorem tax paid on manufacturing inventory.
Credit based on eligible ad valorem tax paid on manufacturing inventory.
5% of qualified manufacturing capital investment, generally taken over 10 years; annual use...
5% of qualified manufacturing capital investment, generally taken over 10 years; annual use limited by tax-liability rules.
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.
7.5% of eligible Wisconsin manufacturing production income, subject to the applicable tax and...
7.5% of eligible Wisconsin manufacturing production income, subject to the applicable tax and income limitations.
Generally 5.75% of current qualified expenses exceeding 50% of the prior three-year average....
Generally 5.75% of current qualified expenses exceeding 50% of the prior three-year average.