Credit for Increasing Research Activities
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.
Fit 3/3Difficulty 2/3Not established
Minnesota
2 programs in the 2026 edition.
View this section in the full 2026 Sourcebook Filter/search Minnesota
2 programs0 refundableEasiest: Credit for Increasing Research ActivitiesTop: Equipment, Research and Development, Economic Development
Programs
Historic Structure Rehabilitation Credit
State credit linked to qualified historic rehabilitation
Certified historic mills and industrial properties may qualify.
Fit 1/3Difficulty 3/3Not refundable