Economic Development Incentive Program Credit
Project-specific negotiated award based on jobs, investment and location.
Project-specific negotiated award based on jobs, investment and location.
Fit 1/3Difficulty 3/3Not refundable
Massachusetts
3 programs in the 2026 edition.
View this section in the full 2026 Sourcebook Filter/search Massachusetts
3 programs0 refundableEasiest: Investment Tax CreditTop: Equipment, Investment, Research and Development
Programs
Investment Tax Credit
3% of qualifying tangible property; motor vehicles excluded; carryover rules apply.
3% of qualifying tangible property; motor vehicles excluded; carryover rules apply.
Fit 3/3Difficulty 1/3Not refundable
Research Credit
Credit based on qualified Massachusetts research expenditures under the current statutory...
Credit based on qualified Massachusetts research expenditures under the current statutory method.
Fit 2/3Difficulty 2/3Not refundable