Fiscal Research Center
State Tax Incentives for Research and Development Activities: A Review of State Practices
State Tax Incentives for Research and Development Activities: A Review of State Practices (Laura Wheeler). This report documents state tax incentives offered around the country designed to encourage state level R&D activity. This report also simulates the effect of various credit components in the value of the credit. FRC Report 139 / Brief 139 (January 2007)