Best State R&D Tax Credits That Stack With the Federal Credit
Many states offer their own R&D tax credit that stacks directly on top of the federal Section 41 credit, letting businesses earn two credits on the same qualified research expenses. Pick your state below to see its exact rate, refundability, and how it pairs with the federal credit.
Many states offer their own R&D tax credit that stacks directly on top of the federal Section 41 credit. Rates range from 3% to 30% of qualifying spend, and Hawaii, Delaware, and newly-reinstated Michigan make the credit fully refundable so pre-revenue companies get cash. Arizona (24% + a 75% refund election) and Louisiana (30% for small employers) carry the highest marginal rates. Virginia's state credit expired for tax years beginning in 2025 — see its dated status below.
What does your state offer? 10-second check
Pick your state — we'll show its exact R&D credit rate, refundability, carryforward, and how it pairs with the federal §41 credit. Every figure below is dated and sourced.
Every state's R&D tax credit in one table
| State | Rate | Refundable? | Status |
|---|---|---|---|
| Hawaii | Equal to the federal §41 credit on Hawaii research | Fully refundable | Active — $5M annual cap |
| Louisiana | 30% / 10% / 5% by employee count | No (5-yr carryforward) | Active — $12M annual cap |
| Arizona | 24% first $2.5M + 15% above | Partial (75% refund, under 150 employees) | Active — lottery application |
| Vermont | 27% of federal-apportioned credit | No | Active |
| Delaware | 10–20% of excess QRE | Fully refundable | Active |
| Michigan | 3% + 15% of excess (under 250 employees) | Fully refundable | Active (new for TY2025) — $100M cap |
| Rhode Island | 22.5% first $111,111 + 16.9% above | No (15-yr carryforward) | Active — C-corps only |
| Indiana | 15% first $1M + 10% above | No | Active (new for TY2024) |
| Connecticut | 20% incremental + 1–6% volume | Partial (65–90% exchange, QSBs) | Active — C-corps for the 20% credit |
| Pennsylvania | 10% (20% small biz) | No — but sellable | Active — myPATH Aug 1–Dec 1 |
| Minnesota | 10% first $2M + 4% above | Partial (19.2%–25%) | Active |
| Massachusetts | 10% (15% university research) | Partial (MLSC 90% refund) | Active — C/S-corps only |
| Nebraska | 15% of the federal credit | No (20-yr carryforward) | Active |
| Virginia | Was 15–20% of first $300K | Was fully refundable | Expired for tax years beginning 2025+ |
| Oregon, North Carolina | — | — | Repealed |
| All other states | — | — | Not ranked here; several (Florida, New Jersey, California and others) have a credit, so pick your state above. Federal §41 still applies |
Want the full stack, not just one credit. GrantCompass matches your business to every federal grant, state credit, and loan you qualify for — with a step-by-step plan for each. Free eligibility check, 2 minutes.
See your grants — free →Updated July 10, 2026 — every rate, refundability rule, and carryforward figure on this page was re-verified against state revenue-department and economic-development sources this update; see Sources below.
The federal Research & Development Tax Credit under IRC Section 41 lets Qualified Small Businesses offset up to $500,000 per year in payroll taxes (for up to five years, $2.5M lifetime) — and that's only the starting point. Every dollar of qualifying research you conduct in a state with its own R&D credit earns a second, independent credit layered on top of the federal benefit. In practice, a California startup spending $1M on in-state R&D can claim roughly $65,000 from the federal credit plus a further six figures from a state credit where one exists — with no double-counting and, in most states, no cap.
Not all state credits are equal. Some are incremental (you only earn the credit on R&D above your historical average), while others are volume-based (the credit applies to every dollar of qualifying spend). Some are fully refundable — meaning loss-year or pre-revenue companies receive the balance as cash — while others are purely non-refundable carryforwards that only help once you're profitable. The 13 programs below are the most valuable active state R&D credits in 2026, ranked by their combination of rate, refundability, and accessibility for growth-stage companies. Not every state is covered here in depth — use the picker above for an honest read on any of the 50.
The 13 best state R&D tax credits, ranked
Real programs from our US funding catalog — tap any to see full eligibility, amounts, and how to apply.
1 Hawaii Research Activities Tax Credit
Rare combination: computed directly off your federal credit AND fully refundable — pre-revenue companies receive cash. $5M annual statewide cap.
2 Louisiana Research and Development Tax Credit
Highest marginal rate (30%) of any state credit for small companies; volume-based with no base calculation required.
3 Arizona Research & Development Tax Credit
Highest incremental rate in the US plus a rare 75% cash-refund option for companies under 150 employees.
4 Vermont Research and Development Tax Credit
Simple piggybacking on your federal Form 6765 — no separate Vermont QRE calculation; 10-year carryforward.
5 Delaware Research and Development Tax Credit
Fully refundable — applies against both income tax and franchise tax. Small-business rate (20%) applies under a $31M gross-receipts threshold.
6 Michigan Research and Development Tax Credit
Michigan reinstated its R&D credit for TY2025 after a 13-year gap — fully refundable, but the $100M statewide cap ($25M reserved for small business) was oversubscribed and prorated in its first year.
7 Rhode Island Research and Development Tax Credit
22.5% top rate on the first $111K tier is one of the highest incremental rates in the Northeast; carryforward just extended from 7 to 15 years for TY2026+.
8 Indiana Research Expense Credit
15% on the first $1M is one of the highest incremental tiers among US states; new credit first claimable for TY2024.
9 Connecticut Research & Development Tax Credit
Two credits stacked together; qualified small businesses under $70M gross receipts can exchange unused credit for a 65% cash refund (90% for qualified biotech since 2025), capped at $1.5M/year.
10 Pennsylvania Research and Development Tax Credit
Unused credits are legally sellable to profitable corporations after a 1-year hold — pre-revenue companies convert them to cash at ~85–90 cents on the dollar.
11 Minnesota Research Credit
Became partially refundable in 2025 (19.2% of unused credit paid as cash for TY2025, rising to 25% for TY2026–2027) — newly valuable for growth-stage companies.
12 Massachusetts Research Tax Credit
MLSC certification converts a non-refundable credit into a 90% cash refund (statewide MLSC cap raised to $40M in 2025) — one of the most powerful liquidity mechanisms for MA biotech/climatetech.
13 Nebraska Advantage Research and Development Tax Credit
15% rate plus the longest carryforward of any state R&D credit in the US — 20 years.
The best refundable state R&D credit for a pre-revenue startup is Hawaii's or Michigan's: both are fully refundable. Hawaii's is only for qualified high technology businesses and is certified first come, first served in a single March window until its $5M cap is reached; Michigan's pays more on a first-year startup's spend but was prorated to 59.88% for small employers in its first year.
Hawaii pays a credit equal to the federal §41 credit on Hawaii research as cash, with no offsetting income-tax requirement. Michigan's newly reinstated credit is also fully refundable but had its first year (2025) prorated after statewide claims exceeded the $100M cap — a real risk for a company counting on the full amount.
The highest marginal rate available to a small company anywhere in the US is Louisiana's 30%, because it applies to every dollar of qualifying spend (not just growth above a base) for any Louisiana taxpayer with fewer than 50 Louisiana employees.
Arizona's 24% and Vermont's 27% both come close, but Arizona's rate steps down to 15% above $2.5M and Vermont's 27% is a rate applied to your (smaller) federal credit rather than to raw QRE. Louisiana's volume-based 30% has no base-period reduction — the trade-off is that it's non-refundable with a 5-year carryforward and now a $12M statewide cap.
Which state R&D credits pay a pre-profit startup in cash
Of the credits on this page, only four put cash into a company that owes no state income tax: the federal payroll tax offset, Michigan, Hawaii and Delaware. Arizona, Connecticut and Minnesota pay part in cash, Nebraska can refund sales and use tax, Pennsylvania and New Jersey let you sell the credit, and Louisiana, Florida, Vermont and Indiana pay nothing until you owe tax in that state.
Cash even with no tax bill pays in year one
| Credit | How the cash arrives | What can shrink or stop it |
|---|---|---|
| Federal §41 payroll offset | A qualified small business can apply up to $500,000 a year of its research credit against employer payroll tax (tax years beginning after December 31, 2022). Elect it on Form 6765 with the income tax return, then claim it on Form 8974 with Form 941 from the first quarter that begins after you file. | Only for a qualified small business: gross receipts under $5 million for the year, and no gross receipts before the 5-tax-year period ending with that year. |
| Michigan | Refundable. Employers that claim on the withholding return can also use it against periodic withholding payments. | $100 million statewide cap. Claims on 2025 expenses were paid at 59.88% for employers under 250 employees and 50.96% for larger ones. Small claimants are limited to $250,000, and the tentative claim has a hard deadline (April 1, 2026 for 2025 expenses). |
| Hawaii | Refundable credit equal to the §41 credit on research done in Hawaii, paid once DBEDT certifies it. Only for a qualified high technology business doing more than half its activity as qualified research in Hawaii, with 500 or fewer employees. | $5 million a year statewide, first come, first served. The 2026 application ran March 2 to March 31, 2026. DBEDT says the credit is repealed from statute on December 31, 2029. |
| Delaware | Fully refundable: credit above income and franchise tax is paid as cash. | The Division of Revenue must approve an application (Form BUS-RDC, which replaced Form 2070AC) before you claim the credit. The old Form 2070AC was due September 15 after the tax year; the current instructions name no date, so treat September 15 as the latest safe filing date. |
Part cash, or cash by selling the credit partial
| Credit | How the cash arrives | What can shrink or stop it |
|---|---|---|
| Arizona | Under 150 employees: elect a cash refund of 75% of the credit above your Arizona tax. The other 25% is forfeited. | The refund election needs Arizona Commerce Authority approval and has per-company and statewide caps (see the Arizona card above). |
| Connecticut | C-corporations under $70 million in gross receipts can exchange unused credit for 65% of its value in cash. The other 35% is forfeited. | The 20% incremental credit is for C-corporations only. |
| Minnesota | Part of the unused credit is refunded: 19.2% for 2025, 25% for 2026 and 2027. | The rest carries forward 15 years. |
| Pennsylvania | No refund, but unused credits can be sold or assigned to another company. | Needs at least two years of Pennsylvania R&D history and $25,000 of Pennsylvania research spend. $55 million statewide cap, prorated when oversubscribed. One application window a year, August to December. |
| New Jersey | The Technology Business Tax Certificate Transfer Program lets eligible tech and biotech companies sell New Jersey net operating losses and unused R&D credits, at roughly 80 to 90 cents per dollar. | Fewer than 225 US full-time employees, no positive net operating income in the 2 most recent tax years, and protected IP. Up to $20 million per company over the program's life; one application cycle a year. |
| Nebraska | 15% of the federal credit (35% for research on a Nebraska campus), usable against income tax or to get back Nebraska sales and use tax paid. | With no income tax bill, the cash is limited to the sales and use tax you paid. |
No cash until you owe state income tax carryforward only
| Credit | What you earn | The catch for a startup |
|---|---|---|
| Louisiana | 30% of Louisiana research spend with fewer than 50 Louisiana employees (10% at 50 to 99, 5% at 100 or more). Non-refundable, 5-year carryforward. | A credit you have not used within 5 years is lost, and a statewide annual cap applies from July 1, 2025. |
| Florida | 10% of research spend above a 4-year average base, for C-corporations in target industries. Non-refundable, and limited to 50% of Florida corporate income tax after other credits. | $9 million statewide cap. Approved applicants received about 5.5% of their computed credit for 2025 expenses, 8.6% for 2024, 10.9% for 2023 and 9.5% for 2022. |
| Vermont | 27% of the Vermont-apportioned federal credit. Non-refundable, 10-year carryforward. | Nothing to apply for, and nothing paid out until you owe Vermont income tax. |
| Indiana | 15% of the first $1 million of research spend above your base, 10% above that. Non-refundable, 10-year carryforward. | Same as Vermont: worth something only once you owe Indiana income tax. |
A refundable credit pairs well with non-dilutive grants. See which grants you qualify for
A worked example: $1 million of research in five states
For a pre-revenue startup spending $1 million on research in its first research year, Michigan puts the most cash in hand: about $149,820 with the federal payroll offset. Louisiana's larger $300,000 credit pays nothing until the company owes Louisiana income tax, and Florida pays nothing while the company has no Florida tax to offset.
Assumptions behind every number below:
- No research spend in any of the 3 prior years, so the federal alternative simplified credit is 6% of this year's spend.
- The company is a qualified small business (under $5 million in gross receipts) with fewer than 50 employees, and all research happens in one state.
- Michigan pays at the 2025 small-employer rate of 59.88%. Treasury sets a new rate each year from that year's claims.
- No reduced-credit election under §280C. Your CPA may choose one, which lowers the federal figure.
- "Cash from year-one spend" arrives after you file: the payroll offset starts the first quarter after the income tax return, and Michigan pays after the tentative claim and annual return.
| State | State credit | Cash from year-one spend (federal + state) | Why |
|---|---|---|---|
| Michigan | $150,000 tentative (15%), $89,820 at 59.88% | $149,820 | Refundable; under the $250,000 small-claimant limit. |
| Hawaii | About $60,000 (the same §41 math on Hawaii research) | About $120,000 | Refundable, but only if the company qualifies as a high technology business and gets a DBEDT certificate before the $5 million cap fills. |
| Nebraska | $9,000 (15% of the federal credit) | $60,000 to $69,000 | The state part is cash only up to Nebraska sales and use tax paid. |
| Louisiana | $300,000 (30%) | $60,000 | Non-refundable; the credit waits for Louisiana tax and expires after 5 years. |
| Florida | None while pre-profit | $60,000 | Limited to 50% of Florida corporate income tax owed. |
For how the federal credit, the 6% and 14% methods and the payroll election work step by step, see our federal R&D tax credit guide.
Refundable vs. non-refundable: why it matters for pre-revenue companies
A non-refundable credit only offsets tax you actually owe; a refundable credit pays you cash even at zero liability. For profitable companies this distinction barely matters — carryforwards get used in future years. For pre-revenue startups and loss-year companies, non-refundable credits can accumulate for years before they're ever used.
Fully refundable: Hawaii, Delaware, and — new for TY2025 — Michigan. Partially refundable: Arizona (75% election, small businesses), Connecticut (65–90% exchange, qualified small businesses), Minnesota (19.2%–25%), Wisconsin (25%), and Massachusetts (90% via MLSC certification for life sciences). Non-refundable but transferable: Pennsylvania, where you can sell the credit certificate to a profitable company for roughly 85–90 cents on the dollar. Purely non-refundable: Louisiana, Vermont, Rhode Island, and Indiana — carryforwards only. Nebraska's credit can also be used to get back Nebraska sales and use tax paid. Virginia's fully refundable credit expired for tax years beginning in 2025; see the dated note in "What changed" below.
| Refundability | States |
|---|---|
| Fully refundable | Hawaii, Delaware, Michigan (new 2025) |
| Partially refundable | Arizona, Connecticut, Minnesota, Wisconsin, Massachusetts (MLSC), Nebraska (sales and use tax refund) |
| Non-refundable, transferable | Pennsylvania |
| Non-refundable, carryforward only | Louisiana, Vermont, Rhode Island, Indiana |
Application windows and competitive caps: common traps
Most state R&D credits are pure entitlements — file your return with the credit form, and you receive the credit subject only to your own tax liability. But several high-value credits have competitive allocation caps or hard filing deadlines that can eliminate your benefit entirely if you miss them.
Florida's application window runs a fixed 7 days (March 20–26 for TY2025 expenses) — miss it and you forfeit the year. Pennsylvania's window runs August 1 – December 1 via myPATH. Louisiana's $12M annual cap (since July 1, 2025) fills first-come, first-served, and Michigan's $100M annual cap (new for TY2025) is prorated across all claims (small employers received 59.88% of their 2025 tentative claims). Maryland caps total approvals at $250,000 per applicant, with applications due November 15 following the tax year. Arizona's refundable election now runs on a random-lottery application that opens the first business day of each year. For any capped, lottery-based, or window-based credit, build a reminder 3–4 months ahead so your CPA can prepare the application.
Even for entitlement credits, some states require pre-approval or certification. Massachusetts' MLSC cash-refund program requires annual certification with a hiring commitment (10+ net new jobs in 2026) and a hard March 31 application deadline — applying after year-end for a refund certificate is not possible.
What changed in 2025–2026
Virginia's R&D credit expired for tax years beginning on or after January 1, 2025 — the last claimable year was TY2024 (September 1, 2025 filing deadline). Virginia had been a fully refundable 15–20% credit; businesses conducting R&D in Virginia now rely solely on the federal §41 credit unless the General Assembly reinstates a state credit. Any source still describing Virginia's credit as currently active is out of date.
Michigan reinstated a state R&D credit for TY2025 — its first since the prior credit was repealed in 2012 — under Public Acts 186 & 187 of 2024. The new credit is fully refundable at 3% of QRE up to base plus 15% of the excess (under 250 employees) or 10% (250+), capped at $100M statewide with $25M reserved for small business. 2025's inaugural year was oversubscribed, triggering statutory proration.
Minnesota's Research Credit became partially refundable for tax years beginning after December 31, 2024 — 19.2% of unused credit is paid as cash for TY2025, rising to 25% for TY2026–2027. Rhode Island's carryforward period was extended from 7 to 15 years for tax years beginning on or after January 1, 2026. Connecticut's qualified-biotech exchange rate rose from 65% to 90% starting in 2025. Delaware's small-business gross-receipts threshold rose to $31M for the 2025–2026 tax years (from $20M).
Indiana enacted an entirely new Research Expense Credit via House Enrolled Act 1001 (2024), first claimable on the TY2024 return — a new stacking opportunity for Midwest manufacturers and tech companies that previously had no standalone Indiana R&D credit.
Oregon's general R&D credit remains repealed (2018) — though Oregon runs a narrow, separate semiconductor-specific R&D credit with an October 15, 2026 certification deadline. North Carolina's credit remains repealed (tax years beginning 2016+). Do not claim a general R&D credit for either state.
Short answers for the states people ask about
Michigan and Louisiana carry the two big credits in this group: Michigan's pays cash, Louisiana's waits for a tax bill. Indiana and Vermont are smaller credits that only reduce state income tax. In New Jersey, the cash route for pharma and biotech companies is selling credits, and Nevada and Washington have no income-tax R&D credit in our catalog.
Michigan
Refundable, prorated
Back for tax years beginning January 1, 2025: 3% of Michigan research spend up to your base amount (generally the average of the 3 prior calendar years) plus 15% of the excess for employers under 250 employees, 10% for larger ones. Small claimants are limited to $250,000. The $100 million statewide cap was oversubscribed for 2025 expenses, so small employers received 59.88% of their tentative claims.
Louisiana
High rate, no cash
30% of Louisiana research spend for companies with fewer than 50 Louisiana employees, 10% at 50 to 99 and 5% at 100 or more. Non-refundable since July 1, 2015, with a 5-year carryforward, and a $12 million statewide annual cap from July 1, 2025. The Department of Revenue says the 2025-26 cap was reached and later claims were deferred to the next fiscal year. Louisiana R&D credit details
Indiana
Non-refundable
The Research Expense Credit is 15% of the first $1 million of Indiana research spend above your base amount and 10% above that. It reduces Indiana adjusted gross income tax only, with a 10-year carryforward. Indiana credit details
Vermont
Non-refundable
27% of your federal §41 credit, apportioned to Vermont. There is no separate Vermont research calculation, so the federal Form 6765 result drives it. It reduces Vermont income tax only, with a 10-year carryforward. Vermont credit details
New Jersey, including pharma
Sell the credit
The corporate R&D credit is 10% of New Jersey research spend above a base amount, non-refundable, with a 20-year carryforward. A pre-profit pharmaceutical or biotech company gets cash a different way: the Technology Business Tax Certificate Transfer Program lets it sell New Jersey net operating losses and unused R&D credits at roughly 80 to 90 cents per dollar. NJ certificate transfer program
Nevada and Washington
No income-tax credit
Neither state has an income-tax R&D credit in our catalog, so companies there rely on the federal §41 credit and its payroll offset. Washington's entry is a sales and use tax exemption on machinery and equipment used directly in R&D, open only to manufacturers and processors for hire. Washington exemption details
Frequently asked questions
Do state R&D tax credits stack with the federal Section 41 credit?
Yes — state and federal R&D credits are computed independently and apply to the same qualified research expenses. If you conduct research in a state with its own credit, you can claim both the federal Section 41 credit (on your federal return) and the state credit (on your state return) for the same activities. There is no federal rule that offsets or reduces state credits. The only interaction to manage is the §174 deduction reduction if you claim the federal credit without making a §280C election — consult a CPA who handles both federal and state R&D credits to model the net benefit.
Which states have the most generous R&D tax credit rates?
By headline credit rate: Louisiana offers 30% for companies with fewer than 50 Louisiana employees (volume-based, no base calculation); Arizona offers 24% on the first $2.5 million of incremental QRE; Vermont provides 27% of your Vermont-apportioned federal §41 credit; Rhode Island offers 22.5% on the first $111,111 of incremental QRE; and Connecticut combines a 20% incremental credit with a 1–6% volume credit. For refundable credits regardless of rate, Hawaii (a credit equal to the federal §41 credit on Hawaii research, fully refundable), Delaware (up to 20%, fully refundable), and Michigan (newly refundable for 2025) are top choices.
Are any state R&D tax credits refundable — meaning startups can receive cash?
Yes. Hawaii's credit is fully refundable — it equals the federal §41 credit computed on Hawaii research, with a $5M annual statewide cap. Delaware's credit is fully refundable under Delaware Code §2070(c). Michigan's newly reinstated credit (effective TY2025) is fully refundable, capped at $100M statewide with $25M reserved for small businesses. Arizona lets businesses under 150 employees elect a 75% cash refund of the credit exceeding Arizona tax liability, capped at $100,000 per taxpayer. Connecticut's credit is 65% cash-refundable for qualified small businesses under $70M gross receipts (90% for qualified biotech). Minnesota is 19.2% partially refundable for TY2025, rising to 25% for TY2026–2027. Wisconsin is 25% partially refundable. Pennsylvania's credit is not refundable but is legally sellable to profitable corporations at ~85–90 cents on the dollar. Massachusetts MLSC-certified companies can receive a 90% cash refund of unused credits annually.
Can an LLC or partnership claim state R&D credits?
It depends on the state. Most states — including Arizona, California, Hawaii, Delaware, Nebraska, Indiana, Illinois, Idaho, Utah, Vermont, Ohio, Wisconsin, New Jersey, and Arkansas — allow all entity types including LLCs and partnerships to claim R&D credits. A few states restrict the credit to corporations: Connecticut's 20% incremental credit is limited to C-corporations (S-corps, LLCs, and partnerships cannot claim it, though a separate 1–6% credit is broader). Massachusetts limits its credit to C-corporations and S-corporations (LLCs and partnerships are excluded). Florida limits its credit to C-corporations subject to the Florida corporate income tax. If your business is structured as an LLC or partnership, verify your target state's entity eligibility before planning around a specific credit.
Is Virginia's R&D tax credit still available in 2026?
No. Virginia's Research and Development Expenses Tax Credit expired for taxable years beginning on or after January 1, 2025. The last year businesses could claim it was TY2024, with a September 1, 2025 filing deadline. While active, it was a fully refundable credit worth 15% of the first $300,000 in Virginia QRE (20% for research done with a Virginia public or private university). Virginia businesses can still claim the federal Section 41 credit — only the state-level credit has lapsed, unless the General Assembly reinstates it.
Does Michigan have a state R&D tax credit in 2026?
Yes — Michigan reinstated a state R&D tax credit for tax years beginning on or after January 1, 2025 (Public Acts 186 and 187 of 2024), more than a decade after its prior credit was repealed in 2012. The new credit is 3% of qualified research expenses up to your base amount, plus 15% of the excess for businesses with fewer than 250 employees (10% of the excess for larger businesses), and it is fully refundable. Total credits statewide are capped at $100 million per year, with $25 million reserved for small businesses; 2025's inaugural year saw claims exceed the cap, triggering statutory proration.
Sources
- Arizona Department of Revenue — Form 308, Credit for Increased Research Activities
- Arizona Commerce Authority — R&D Refundable Tax Credit (lottery process, caps)
- Vermont Department of Taxes — Research & Development Tax Credit
- Rhode Island Division of Taxation — Form RI-7695 (carryforward extended to 15 years for TY2026+)
- Louisiana Department of Revenue — Form R-6410, Research and Development Tax Credit
- Louisiana Economic Development — R&D Tax Credit ($12M cap, rate tiers)
- Hawaii DBEDT — Tax Credit for Research Activities (TCRA)
- Virginia Tax — R&D Expenses Tax Credit Guidelines (expired for TY2025+)
- Indiana Department of Revenue — Research Expense Credit (IC 6-3.1-4); HEA 1001 (2024)
- Connecticut DRS — Research and Experimental Expenditures Tax Credit
- Pennsylvania DCED — R&D Tax Credit; myPATH application portal
- Delaware Division of Revenue — Delaware Code §2070, R&D Tax Credit
- Minnesota Department of Revenue — Research Credit, M.S. §290.068 (2025 partial refundability)
- Massachusetts Department of Revenue — Research Tax Credit; MLSC refundability program
- Nebraska Department of Revenue — Nebraska Advantage Research and Development Act (LB 312, 20-year carryforward)
- Wisconsin Department of Revenue — Refundable Portion of Research Credit (25%, TY2024+)
- Michigan Department of Treasury — Notice Regarding New Research and Development Credit (PA 186 & 187 of 2024)
- Maryland Department of Commerce — R&D Tax Credit ($250K cap, Nov. 15 deadline)
- FloridaJobs.org — R&D Tax Credit Program (March 20–26 application window)
- Business Oregon — Semiconductor R&D Tax Credit (general R&D credit repealed 2018)