Mississippi · research and development / Workforce · MS-RDSKILL-001
Research and Development Skills Tax Credit
Publication revised September 24, 2026. Sourcebook page 159.
Credit amount / calculation
$1,000 per qualifying research-skilled position annually for five years.
Business fit and eligible activity
Often-overlooked credit for professional research and development positions such as engineers and technical staff. Qualified research-skilled employees; not equipment purchases.
Eligibility and practical use
The benefit depends on qualifying research-skilled employees, including education and job-duty requirements. Document the employee qualifications and duties; do not equate a scanner purchase with hiring a researcher.
Illustrative business benefit
Five qualifying research-skilled positions produce $5,000 annually, or $25,000 over five compliant years. Equipment and general product-development spending are not the credit base.
Timing / first action
Check application or certification requirements before incurring the qualifying expense or beginning the qualifying activity.
Official sources
Related programs
Brownfields Jobs Tax Credit
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A business redeveloping a certified brownfield can use jobs credits without the ordinary minimum-job threshold.
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Manufacturers creating the required number of new full-time jobs can earn program also requires investment, satisfy both tests.
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Streamlined universal credit for larger new/expanding businesses creating jobs and investment.
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