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State Tax Credits for Research and Experimentation
Beginning of article
Incentives for staying in the laboratory
In Brief
limo Shows State-by-State Benfits
Companies seeking to locate or relocate their research and experimentation (R&E) facilities can frequently benefit from state business incentives such as state R&E credits. In addition to summarizing the R&E credits offered by the states, the authors compare the effective rates of these credits based on the differences in the statutory rates, the definition of creditable research, and the limitations imposed in the credit formulae used to compute the credit. Using sales and research and development expenditures from the Ford Motor Company's published financial …
