Minnesota

2 programs in the 2026 edition.

2 programs0 refundableEasiest: Credit for Increasing Research ActivitiesTop: Equipment, Research and Development, Economic Development

Programs

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.

Fit 3/3Difficulty 2/3Not established

State credit linked to qualified historic rehabilitation under current rules.

Fit 1/3Difficulty 3/3Not refundable