66 programs connected to research and development. Search results preserve context and do not imply eligibility.
Regular research-credit method
A sawmill, secondary manufacturer or biomass business can qualify when it performs genuine technological experimentation to improve a product or process.
Generally
A forest-products company rehabilitating a certified historic mill or industrial building for income-producing use may qualify.
Through 2030,
Wood-products manufacturers conducting qualified Arizona research and development can earn a state credit.
33% of approved qualified research expenditures
Potentially larger research credit for a project certified as strategically valuable.
Up to
Enhanced research credit for qualifying targeted businesses.
Generally
Qualified approved research performed in Arkansas can generate a state credit.
Negotiated award through competitive application cycles
An expanding mill or wood manufacturer can compete for a negotiated income-tax credit based on jobs, investment and strategic value.
15% of qualified expenses above the base
Qualified California research by a wood-products manufacturer may produce a state credit.
3% of qualifying research-and-experimental expenditures in
A mill or forest-products manufacturer may qualify through properly substantiated research into products or processes conducted in the zone.
generally
Qualified Connecticut research and development can generate a corporate credit.
20% of Connecticut research
Separate credit for increases in qualifying research and experimental spending.
10% of Delaware research expenses above the base
Qualified Delaware research can generate a state credit for a wood-products manufacturer.
Generally
Certified qualified-target-industry businesses claiming the federal research credit can apply for Florida's capped credit.
10% of excess qualified research expenses over the Georgia
Georgia manufacturers can claim a credit for increased qualified research.
$5 million statewide cap and certification window
Qualified high-technology businesses conducting Hawaii research may receive a refundable credit; ordinary wood businesses may not meet the QHTB definition.
5% of qualifying Idaho research expenditures over the base
Qualifying Idaho research can generate a state credit.
Up to
Substantial expansions can negotiate a refundable credit based on new state tax revenues.
generally
Manufacturers expanding in Illinois may receive a negotiated payroll-based credit if job, investment and strict 'but-for' rules are met.
Credit based on qualified rehabilitation expenditures
Certified historic industrial properties can qualify for a state rehabilitation credit.
6.5% of qualifying Illinois research
Qualified Illinois research can generate an incremental income-tax credit.
15% of the first $1 million of qualified research expenses
Qualified Indiana research can generate a state credit for manufacturers.
Percentage of qualified rehabilitation expenditures under
Certified historic mills and industrial buildings can qualify for an allocated rehabilitation credit.
up to
Manufacturers claiming the federal research credit can obtain an Iowa refundable credit.
10% of the difference between current research
Qualified Kansas research earns a relatively strong incremental credit.
Percentage of qualified rehabilitation expenditures subject
Certified historic mills and industrial properties can qualify for a state rehabilitation credit.
Project-specific approved tax credits
New or expanding manufacturers can receive negotiated income/limited are met.
5% of qualified construction, remodeling and equipment costs
A business constructing/remodeling/equipping a research facility can claim a straightforward credit.
Rate varies by business size/research circumstances
Louisiana provides an allocation-limited credit for qualifying in-state research.
5% of excess qualified research expenses plus 7
Qualifying Maine research can produce an incremental credit for wood-products manufacturers.
Percentage of qualified rehabilitation expenditures
Certified historic mills and industrial properties can qualify.
10% of eligible excess Maryland research
Maryland manufacturers can apply annually for a capped state credit, production, routine quality control and an equipment purchase alone do not qualify.
Project-specific negotiated award based on jobs
Qualifying expansions can negotiate a state investment tax credit through EDIP.
Credit based on qualified Massachusetts research
Qualified Massachusetts research can produce a corporate excise credit.
generally
New credit for tax years beginning in 2025; unusually useful to small manufacturers and flow-through employers conducting qualified Michigan research and development.
10% on the first statutory tier of excess qualified
Minnesota research by a wood-products manufacturer can qualify, and the credit became partly refundable in 2026.
State credit linked to qualified historic rehabilitation
Certified historic mills and industrial properties may qualify.
Generally
Streamlined universal credit for larger new/expanding businesses creating jobs and investment.
$1,000 per qualifying research-skilled position annually
Often-overlooked credit for professional research and development positions such as engineers and technical staff.
Generally
Manufacturers with increased Missouri qualified research expenses can apply for an allocation-limited credit.
25% of the federal rehabilitation credit attributable to
A qualifying historic industrial rehabilitation can generate a state credit.
20% of increased investment
This credit is aimed below the scale of most headline economic-development programs.
Generally
Qualifying Nebraska research can generate a refundable credit.
10% of qualifying New Hampshire manufacturing research
Qualifying wood-products manufacturing process or product development can fit.
10% of excess qualified research expenses over base
Qualifying New Jersey research can generate a corporate credit.
generally
Strong research and development facility credit with rural enhancements and refundable additional credit for qualifying small research and development businesses.
Multiple credit components based on qualified cleanup
Certified brownfield projects can receive substantial site-preparation and tangible- property credits.
Multiple refundable components under an Empire State
Large/strategic manufacturing expansions can receive refundable credits for jobs, investment and research and development.
Program-specific percentage of qualifying research
Research-intensive wood-product projects may qualify under current state research mechanisms.
Credit based on qualified rehabilitation expenditures for
Directly relevant to qualifying historic or vacant mill property; the credit-generating sunset is currently 2030.
25% of the first $100
Qualified North Dakota research can generate a state credit.
Credit based on qualified rehabilitation expenditures
A qualifying historic industrial building can receive a competitively awarded rehabilitation credit.
7% of excess Ohio qualified research expenses over the
Ohio's CAT-based research credit can apply to qualified research by wood-products manufacturers without a project award.
Credit based on qualified rehabilitation expenditures
Certified historic mill rehabilitation can qualify for an allocated state credit.
Percentage of Pennsylvania qualified research expenses over
Qualified Pennsylvania research can generate an annually allocated credit.
Credit based on qualified rehabilitation expenditures
Useful where a mill rehabilitates a qualifying abandoned industrial building; notice must precede expenditures.
5% of South Carolina qualified research expenses
Businesses claiming the federal research credit can claim a South Carolina production, routine quality control and an equipment purchase alone do not qualify.
25% of eligible rehabilitation costs under the state credit
A forest-products business rehabilitating a certified historic mill may monetize a Texas franchise-tax credit.
8.722% of current Texas qualified expenses above 50% of the
New rules effective January 1, 2026 provide a current franchise-tax credit for Texas qualified research.
up to
Substantial manufacturing expansions creating high-wage jobs can negotiate refundable post-performance credits; rural projects can receive higher percentages.
Machinery credit
Potentially useful to a wood-residual business operating in a designated zone and making products from qualifying recycled/post-consumer material.
Current statute includes
Qualified Utah research can produce multiple nonrefundable credit components.
For 2026
Vermont companies receiving the federal research credit can claim a state credit.
Per-new-employee business and occupation tax credit
Directly relevant to qualifying manufacturing facilities in rural counties; timely application after hiring is required.
generally
Highly relevant to existing forest-products companies because Wisconsin Economic Development Corporation can certify refundable credits for capital investment, jobs and training rather than limiting support to competitive grants.
Refundable project-specific components under a negotiated
Large strategic projects can receive refundable credits for jobs, retained jobs, capital investment, training and Wisconsin supply-chain purchases.
Generally
Wisconsin manufacturers can claim a partly refundable research credit; research activity.