66 programs connected to research and 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.
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.
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.
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.
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.
20% of Connecticut research and experimental expenditures above the preceding income year.
20% of Connecticut research and experimental expenditures above the preceding income year.
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.
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.
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.
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.
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 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.
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.
Rate varies by business size/research circumstances; annual fiscal-year cap applies.
Rate varies by business size/research circumstances; annual fiscal-year cap applies.
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.
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.
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.
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.
$1,000 per qualifying research-skilled position annually for five years.
$1,000 per qualifying research-skilled position annually for five years.
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.
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...
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.
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.
Multiple credit components based on qualified cleanup and tangible-property basis.
Multiple credit components based on qualified cleanup and tangible-property basis.
Multiple refundable components under an Empire State Development agreement; advance...
Multiple refundable components under an Empire State Development agreement; advance acceptance is essential.
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.
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.
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.
Credit based on qualified rehabilitation expenditures, subject to annual allocation and...
Credit based on qualified rehabilitation expenditures, subject to annual allocation and certification.
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.
Credit based on qualified rehabilitation expenditures with site thresholds and annual cap.
Credit based on qualified rehabilitation expenditures with site thresholds and annual cap.
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.
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.
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.
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.
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.