# Claimship > Claimship is R&D tax credit software for startups. It connects read-only to GitHub, Linear, Jira, Slack, and payroll tools, finds the engineering work that qualifies under IRC Section 41, and produces an audit-ready study and Form 6765 package. Pricing is a flat fee of $1,500 to $3,000 per year. Customers keep 100% of the credit. Claimship preps the study and Form 6765 package. The customer's CPA reviews it and files it with the return. Claimship never files taxes. Content on this site is software guidance, not tax, legal, or accounting advice. ## Product - [Home](https://www.claimship.com/): What Claimship does, how the evidence engine works, and who it is for. - [Pricing](https://www.claimship.com/pricing): Flat fee of $1,500 to $3,000 per year. No percentage of the credit. No per seat pricing. - [Calculator](https://www.claimship.com/calculator): Estimate a federal R&D tax credit in 60 seconds, including how much can offset payroll taxes. Free, no signup. - [Integrations](https://www.claimship.com/integrations): Every tool Claimship reads, with read-only access and scopes you control. - [Contact](https://www.claimship.com/contact): Get in touch with the Claimship team. We reply within one business day. ## Guides - [R&D tax credits by state](https://www.claimship.com/rd-tax-credit): Every US state's R&D credit in one place: rates, refundability, carryforward, and forms. - [Section 174, explained for founders](https://www.claimship.com/section-174): Domestic R&D expensing is back under Section 174A. What changed in July 2025, the July 6, 2026 amendment deadline for small businesses, and how the deduction differs from the Section 41 credit. - [R&D tax credit by industry](https://www.claimship.com/rd-tax-credit-for): How the federal credit applies to SaaS, AI, fintech, hardware, biotech, and more. - [What an R&D study costs](https://www.claimship.com/rd-tax-credit-study-cost): R&D study pricing in 2026: contingency fees, fixed fees, and flat-fee software, with a worked example. - [Best R&D tax credit software](https://www.claimship.com/best-rd-tax-credit-software): A comparison of R&D credit software and services for startups, with verified pricing as of July 2, 2026. - [Blog](https://www.claimship.com/blog): Guides and product news from the Claimship team. ## Free resources - [Free R&D credit resources](https://www.claimship.com/resources): Free templates, worksheets, and checklists for claiming the federal R&D tax credit. No email required. - [R&D documentation template](https://www.claimship.com/resources/rd-documentation-template): A free template for the contemporaneous R&D records the IRS expects: business components, four-part test notes, time allocation, and expense mapping. - [QRE worksheet](https://www.claimship.com/resources/qre-worksheet): A free spreadsheet for qualified research expenses: wages by employee with R&D percentages, contractor costs at 65%, supplies, and cloud costs. - [Form 6765 walkthrough](https://www.claimship.com/resources/form-6765-walkthrough): Every section of IRS Form 6765 explained for founders: the ASC election, the payroll tax offset, QRE reporting, and the new Section G business component detail. - [Four-part test checklist](https://www.claimship.com/resources/four-part-test-checklist): A printable one-page checklist for the IRS four-part test. Yes or no questions a founder can answer per project before claiming the R&D credit. ## Comparisons - [Claimship vs MainStreet](https://www.claimship.com/vs/mainstreet): MainStreet was acquired by Employer.com in 2025 and its R&D credit site is offline. Here is what changed, and what startups can use instead. - [Claimship vs Neo.tax](https://www.claimship.com/vs/neo-tax): Neo.tax now targets enterprise tax teams and does not publish pricing. Claimship builds the same evidence-based R&D study for startups at a flat fee. - [Claimship vs Boast](https://www.claimship.com/vs/boast): Boast pairs dev-tool data with in-house analysts and a success fee quoted in sales. Claimship is a flat-fee alternative for US startups. Compared honestly. - [Claimship vs TaxTaker](https://www.claimship.com/vs/taxtaker): TaxTaker builds R&D credit studies through expert interviews for a success fee. Claimship builds them from your git history for a flat fee. Compared fairly. - [Claimship vs Fondo](https://www.claimship.com/vs/fondo): Fondo bundles bookkeeping, tax filing, and the R&D credit with a fee up to 20% of savings. Claimship preps the same credit for a flat fee. An honest comparison. - [Claimship vs a traditional firm](https://www.claimship.com/vs/accounting-firm): Traditional R&D studies cost 20 to 30% of the credit or thousands in fixed fees, and take 4 to 8 weeks. Here is what firms do and when software does it better. ## Industries - [R&D tax credit for SaaS startups](https://www.claimship.com/rd-tax-credit-for/saas): R&D tax credit for SaaS startups: what engineering work qualifies, what doesn't, and how much the credit is worth. See a worked example. - [R&D tax credit for AI startups](https://www.claimship.com/rd-tax-credit-for/ai-startups): R&D tax credit for AI startups: what counts as real experimentation versus API integration, GPU compute expenses, and a worked example. - [R&D tax credit for fintech startups](https://www.claimship.com/rd-tax-credit-for/fintech): R&D tax credit for fintech startups: what counts as technical R&D versus compliance work, plus a worked example of the credit. - [R&D tax credit for devtools startups](https://www.claimship.com/rd-tax-credit-for/devtools): R&D tax credit for devtools startups: how compilers, language servers, and CLIs qualify, plus a worked example of the credit. - [R&D tax credit for hardware startups](https://www.claimship.com/rd-tax-credit-for/hardware): R&D tax credit for hardware startups: prototype work that qualifies, where production begins, and a worked example. - [R&D tax credit for biotech startups](https://www.claimship.com/rd-tax-credit-for/biotech): R&D tax credit for biotech startups: what preclinical and process development work qualifies, and the foreign CRO problem. - [R&D tax credit for healthtech startups](https://www.claimship.com/rd-tax-credit-for/healthtech): Most healthtech engineering qualifies for the R&D tax credit. The catch is separating software work from clinical and regulatory work. - [R&D tax credit for ecommerce startups](https://www.claimship.com/rd-tax-credit-for/ecommerce): Ecommerce R&D tax credit eligibility depends on custom engineering. Theme and app configuration on Shopify usually does not qualify. - [R&D tax credit for agencies](https://www.claimship.com/rd-tax-credit-for/agencies): Agencies can claim the R&D tax credit, but the funded research exclusion usually blocks client-owned, client-paid work. - [R&D tax credit for gaming studios](https://www.claimship.com/rd-tax-credit-for/gaming): Engine, netcode, and tooling work at gaming studios usually qualifies for the R&D tax credit. Art and content production usually does not. - [R&D tax credit for robotics startups](https://www.claimship.com/rd-tax-credit-for/robotics): Robotics engineering, from perception to sim-to-real transfer, is a strong fit for the R&D tax credit. Destroyed prototypes count too. - [R&D tax credit for climate tech startups](https://www.claimship.com/rd-tax-credit-for/climate-tech): Climate tech software like battery management and grid forecasting usually qualifies for the R&D tax credit. Installation work usually does not. ## Integrations - [Claimship + GitHub](https://www.claimship.com/integrations/github): Connect GitHub to Claimship and turn pull requests, commits, and code reviews into R&D tax credit evidence for your Form 6765 study. - [Claimship + GitLab](https://www.claimship.com/integrations/gitlab): Connect GitLab to Claimship and turn merge requests, commits, and code reviews into R&D tax credit evidence for your Form 6765 study. - [Claimship + Bitbucket](https://www.claimship.com/integrations/bitbucket): Connect Bitbucket to Claimship and turn pull requests, commits, and code reviews into R&D tax credit evidence for your Form 6765 study. - [Claimship + Linear](https://www.claimship.com/integrations/linear): Connect Linear to Claimship and turn issues, projects, and cycles into R&D tax credit evidence for your Form 6765 study. - [Claimship + Jira](https://www.claimship.com/integrations/jira): Connect Jira to Claimship and turn issues, epics, and sprints into R&D tax credit evidence for your Form 6765 study. - [Claimship + Asana](https://www.claimship.com/integrations/asana): Connect Asana to Claimship and turn tasks, subtasks, and projects into R&D tax credit evidence for your Form 6765 study. - [Claimship + Notion](https://www.claimship.com/integrations/notion): Connect Notion to Claimship and turn specs, design docs, and RFCs into R&D tax credit evidence for your Form 6765 study. - [Claimship + Slack](https://www.claimship.com/integrations/slack): Connect Slack to Claimship and turn engineering channel threads into R&D tax credit evidence for your Form 6765 study. - [Claimship + Gmail](https://www.claimship.com/integrations/gmail): Connect Gmail to Claimship and turn technical threads and contractor invoices into R&D tax credit evidence for your Form 6765 study. - [Claimship + Outlook](https://www.claimship.com/integrations/outlook): Connect Outlook to Claimship and turn technical threads and contractor invoices into R&D tax credit evidence for your Form 6765 study. - [Claimship + Gusto](https://www.claimship.com/integrations/gusto): Connect Gusto to Claimship for wage expense data and quarterly tracking of your R&D tax credit after it lands in payroll. - [Claimship + Rippling](https://www.claimship.com/integrations/rippling): Connect Rippling to Claimship for wage expense data and quarterly tracking of your R&D tax credit after it lands in payroll. - [Claimship + Deel](https://www.claimship.com/integrations/deel): Connect Deel to Claimship and turn payroll data for US employees into wage expense numbers for your R&D tax credit study. - [Claimship + Justworks](https://www.claimship.com/integrations/justworks): Connect Justworks to Claimship and turn payroll data into wage expense numbers for your R&D tax credit study. ## Blog posts - [R&D Tax Credits Example: Eight Real-World Scenarios for Startups in 2026](https://www.claimship.com/blog/comprehensive-guide-rd-tax-credits): Explore eight real-world R&D tax credit examples for startups. See how the credit applies across industry, eligible expenses, calculation, and documentation. - [Is Software Development Considered R&D? Qualifying for the R&D Tax Credit in 2026](https://www.claimship.com/blog/most-software-development-qualifies-for-rd-tax-credits): Most modern software development is eligible for R&D tax credits if it passes the IRS four-part test. Learn what qualifies, what does not, and how startups can document activities to claim credits with confidence. - [Homebase vs Gusto: 2026 Payroll and Workforce Management Comparison](https://www.claimship.com/blog/gusto-vs-homebase): Compare Homebase and Gusto for payroll and workforce management in 2026. See features, pricing, integrations, and strengths for startups and founders. - [Gusto vs SurePayroll in 2026: Payroll Platform Comparison for Startups](https://www.claimship.com/blog/gusto-vs-surepayroll): Compare Gusto and SurePayroll on payroll features, pricing, integrations, and fit for startups. See which platform matches your business needs. - [R&D Payroll Tax Credit: How Startups Can Offset Payroll Taxes in 2026](https://www.claimship.com/blog/r-and-d-payroll-tax-credit): Learn how startups can use the R&D payroll tax credit to offset up to $500,000 in payroll taxes for 2026, eligibility, steps, and compliance tips. - [R&D Tax Credit Calculator: Accurate Estimates and Startup Guidance (2026)](https://www.claimship.com/blog/rd-tax-credit-calculator): Estimate your R&D tax credit, understand eligibility, and see how automation streamlines the study. Covers expenses, example projects, and Form 6765 steps for startups. - [Expert R&D Credit Support With Fast Claim Turnaround: What Startups Need in 2026](https://www.claimship.com/blog/expert-rd-credit-support-with-fast-claim-turnaround): Learn how expert R&D tax credit support accelerates claims, ensures compliance, and what innovative platforms offer for startups in 2026. - [Expense R&D: Understanding Section 174 Capitalization, Amortization, and Startup Impacts in 2026](https://www.claimship.com/blog/expense-rd): Learn how Section 174 shapes R&D expense treatment, what changed for startups, and how software can simplify capitalization and credit maximization. - [Gusto vs Paycor: 2026 Payroll Software Comparison for Startups and SMBs](https://www.claimship.com/blog/gusto-vs-paycor): Gusto and Paycor both offer payroll and HR features, but differ in pricing, integrations, and suitability for startups. See how they compare for 2026. - [What Is R&D in Business? Meaning, Examples, and Startup Guide (2026)](https://www.claimship.com/blog/what-is-r-and-d): A practical guide to research and development (R&D) in business: definition, types, real examples, funding, and how startups can automate key tax credit tasks. - [California Research and Development Tax Credit: Eligibility, Calculation, and Startup Impacts (2026)](https://www.claimship.com/blog/california-r-d-tax-credits): Understand California’s R&D tax credit, who qualifies, how it's calculated, state-specific rules, and key considerations for startups in 2026. - [Process R&D Services: From Project Phases to Automated Tax Credit Claims in 2026](https://www.claimship.com/blog/process-rd-services): Learn the key phases of R&D projects and how startups can streamline R&D tax credit claims, including modern automation solutions. - [R&D Claim Software for Startups: How Automation Makes Your Tax Credit Audit-Ready](https://www.claimship.com/blog/software-publishing): Choose R&D claim software that automates evidence from dev tools, avoids manual tracking, and delivers audit-ready studies for startups. At a flat annual fee. - [Research & Development: Types, Business Impact, and Tax Credit Opportunities in 2026](https://www.claimship.com/blog/3-types-of-research-and-development): A practical guide to the three types of R&D, why they matter for startups, and how to simplify R&D tax credit claims using modern software. - [Section 280C and R&D Tax Credits in 2026: Startup Guide to Elections, Pitfalls, and Maximum Benefit](https://www.claimship.com/blog/impact-of-irc-section280c-elections-for-r-d-tax-credit-claimants-after-obbba): A 2026 startup-focused guide to Section 280C: how the election works, OBBBA's impact, pitfalls, and how automation tools help navigate the R&D tax credit process. - [How to Build and Manage an R&D Team in 2026](https://www.claimship.com/blog/how-to-build-and-manage-an-rd-team): Discover effective strategies for building and managing an R&D team, with a focus on using R&D tax credits to boost innovation. - [Comprehensive Guide to Startup Taxes in California: R&D Credit Insights for 2026](https://www.claimship.com/blog/taxes-startups-california): Discover how startups in California can navigate taxes with a focus on R&D credits. - [Understanding Software Capitalization: ASC 350-40 and Its Impact on R&D Tax Credits](https://www.claimship.com/blog/capitalize-software-costs-asc-350-40-explained): Discover how ASC 350-40 affects software capitalization and its implications for R&D tax credits. - [What Does R&D Mean for Startups in 2026?](https://www.claimship.com/blog/rand-d-means): Explore the meaning of R&D and its implications for startups in 2026. - [Qualified Research Expenses: Enabling R&D Tax Credits for Startups](https://www.claimship.com/blog/qualified-research-expenses-qre): Understand QREs to maximize your R&D tax credits with this comprehensive guide for startups. - [What Does R&D Stand For in Tax Credits?](https://www.claimship.com/blog/what-is-rd-tax-credit): Discover what R&D stands for in tax credits and how it impacts businesses seeking innovation incentives. - [Understanding R&D: Meaning and Benefits for Startups](https://www.claimship.com/blog/what-is-r-d): Explore the nuances of R&D, its benefits, and how startups can optimize processes for innovation and tax credits. - [How to Navigate Form 6765 Changes in 2026: Instructions for Startups](https://www.claimship.com/blog/form-6765-instructions-2026): Discover how to adapt to the updated Form 6765 and streamline your R&D tax credit claims. - [R&D Tax Credit Software Development: Maximizing Benefits for Startups](https://www.claimship.com/blog/rd-tax-credit-for-software-development): Discover how R&D tax credit software aids startups in claiming credits for software development, ensuring compliance with IRS standards. - [How Startups Can Maximize R&D Tax Credits in 2026](https://www.claimship.com/blog/startup-rd-tax-credit): Discover how startups can maximize R&D tax credits to save on taxes and fuel growth. - [Maximizing Your Software R&D Tax Credit](https://www.claimship.com/blog/software-rd-tax-credit): Explore how to maximize your software R&D tax credit with insights into automation, provider comparisons, and Claimship's unique offering. - [Choosing the Right R&D Tax Credit Services for Startups](https://www.claimship.com/blog/rd-tax-credit-services): Explore R&D tax credit services for startups and learn how Claimship simplifies the process without manual tracking. - [Samsara R&D Tax Credit Automation: A Comprehensive Guide for Startups](https://www.claimship.com/blog/samsara-rd-tax-credit-automation): Discover how automation technologies enhance R&D tax credit processes, with a focus on startups using Samsara. - [R&D Tax Credit News 2026: What Startups Need to Know](https://www.claimship.com/blog/r-d-tax-credit-news-2026): Explore changes in R&D tax credit rules starting 2026, and how startups can maximize benefits. - [Maximizing R&D Tax Credits for Engineering Firms in 2026](https://www.claimship.com/blog/rd-tax-credits-for-engineering-firms): Ensure your engineering firm gets the most out of R&D tax credits by understanding processes, benefits, and strategies. - [Navigating Pennsylvania R&D Tax Credits: A Complete Guide](https://www.claimship.com/blog/pennsylvania-rd-tax-credit): Explore Pennsylvania's R&D tax credit program and how it can benefit startups. - [Is R&D an Operating Expense? Understanding R&D Capitalization](https://www.claimship.com/blog/what-is-rd-capitalization): Explore R&D capitalization, its impact on startups, and how to navigate these accounting changes for tax benefits. - [How to Set Up Your Software R&D Center in 2026](https://www.claimship.com/blog/software-r-d-center): Explore how to establish a software R&D center using tax credits to maximize innovation and savings. - [What to Look for in Your R&D Tax Credit Software](https://www.claimship.com/blog/what-to-look-for-in-your-rd-tax-credit-software): Explore essential features of R&D tax credit software to streamline and defend your claims. - [Why Section 174 Compliance Matters for Your R&D Tax Credit Strategy](https://www.claimship.com/blog/why-you-need-a-section-174-study-even-if-you-have-an-r-d-tax-credit-study): Explore how Section 174 impacts your R&D tax strategy and why compliance is crucial. - [Navigating the R&D Tax Credit for Startups: A Comprehensive Guide](https://www.claimship.com/blog/startups-rd-tax-credit): Explore how startups can effectively use the R&D tax credit, eligibility requirements, and strategic ways to maximize your claims. - [7 Strategies to Qualify Internal Use Software for the R&D Tax Credit](https://www.claimship.com/blog/qualifying-internal-use-software-development-the-rd-tax-credit): Explore comprehensive strategies to ensure your internal use software qualifies for the R&D tax credit in 2026. - [Understanding R&D Tax Credit Software for Startups in 2026](https://www.claimship.com/blog/navigating-the-rd-tax-credit-key-software-rules): Explore software solutions to streamline R&D tax credit processes for startups, avoiding common pitfalls. - [Understanding R&D Tax Credit Eligibility Criteria for Startups](https://www.claimship.com/blog/rd-tax-credits-for-small-businesses): Explore the eligibility criteria for R&D tax credits, tailored for startups seeking to innovate. - [Understanding the New IRS Form 6765: Key Changes in 2026](https://www.claimship.com/blog/what-is-the-new-irs-form-6765): Explore the 2026 changes to IRS Form 6765 and how they impact R&D tax credit claims. - [Understanding R&D Tax Credit Qualification Criteria for Startups](https://www.claimship.com/blog/rd-tax-credit-examples): Comprehensive guide on R&D tax credit qualification criteria for startups. - [Section 174 in 2026: why it still matters for software development](https://www.claimship.com/blog/does-section-174-still-matter): Section 174 remains critical for software startups in 2026 due to foreign R&D amortization, recovery of past capitalized costs, Section 280C rules, and strict new IRS reporting requirements. - [Do contractor costs qualify for the R&D credit?](https://www.claimship.com/blog/do-contractors-count-for-rd-credit): Yes. US-based contractor costs count at 65% of the amount paid, provided you bear the financial risk and retain the rights to the work. - [Can pre-revenue startups claim the R&D credit?](https://www.claimship.com/blog/can-pre-revenue-startups-claim-rd-credit): Pre-revenue startups can use the federal R&D tax credit to offset up to $500,000 of employer payroll taxes each year. - [Section 174A explained](https://www.claimship.com/blog/section-174a-explained): Section 174A restores the immediate tax deduction for domestic software development and R&D costs, reversing the TCJA amortization rules. - [R&D capitalization repeal: what startup founders need to know](https://www.claimship.com/blog/rd-expensing-is-back-what-changed): The OBBBA repealed mandatory R&D capitalization for domestic software development. Learn how you can fully deduct your R&D costs again and claim catch-up deductions. - [Form 6765 instructions for founders](https://www.claimship.com/blog/form-6765-instructions-for-founders): A startup founder's guide to navigating IRS Form 6765, choosing the ASC method, electing the payroll tax offset, and understanding the new Section G requirements. - [Should you amend returns for Section 174?](https://www.claimship.com/blog/should-you-amend-2022-2024-returns): The July 6, 2026 window to amend 2022–2024 returns for Section 174 has closed. Here's how the 2025 catch-up deduction still recovers those R&D costs. - [What documentation do you need for the R&D credit?](https://www.claimship.com/blog/what-documentation-do-you-need): To claim the R&D tax credit, you need contemporaneous records that prove who did the work, what they built, and how much time they spent. Learn how git history, issue trackers, and design docs meet the IRS requirements. - [Section 174 vs R&D credit](https://www.claimship.com/blog/section-174-vs-rd-tax-credit): Learn how the Section 174 tax deduction and the Section 41 R&D credit work together to lower your startup's tax burden. - [Introducing Claimship](https://www.claimship.com/blog/introducing-claimship): We built Claimship because claiming the R&D credit felt harder than earning it. Here's what it does and who it's for. - [Why R&D studies cost 20% of your credit](https://www.claimship.com/blog/why-rd-studies-cost-20-percent): Contingency pricing made sense when studies took weeks of manual work. It doesn't anymore. - [What software work qualifies as R&D](https://www.claimship.com/blog/what-software-work-qualifies-as-rd): The IRS uses a four-part test. Most feature work passes it. Here's the plain English version. - [How to get cash back when you're not profitable](https://www.claimship.com/blog/payroll-tax-offset-for-unprofitable-startups): The payroll tax offset turns the R&D credit into quarterly cash for pre-profit startups. Here's how to claim it and actually collect. - [The R&D tax credit, explained for founders](https://www.claimship.com/blog/rd-tax-credit-explained-for-founders): The federal government pays startups to build software. Most founders never claim it. Here's how it works. ## Legal - [Privacy Policy](https://www.claimship.com/privacy): What information Claimship collects, how it is used, and the choices you have. - [Terms of Service](https://www.claimship.com/terms): The terms that govern use of the Claimship website and service. - [Cookie Policy](https://www.claimship.com/cookies): How Claimship uses cookies. No advertising cookies, no third-party analytics cookies. ## State R&D credits - [Alabama R&D tax credit](https://www.claimship.com/rd-tax-credit/alabama): No state R&D credit today. The federal credit still applies. - [Alaska R&D tax credit](https://www.claimship.com/rd-tax-credit/alaska): 18% of the federal R&D credit apportioned to Alaska - [Arizona R&D tax credit](https://www.claimship.com/rd-tax-credit/arizona): 24% of qualified spend above a base amount, up to $2.5 million, then 15% above that - [Arkansas R&D tax credit](https://www.claimship.com/rd-tax-credit/arkansas): 20% to 33% of qualified research spend, approved case by case by AEDC - [California R&D tax credit](https://www.claimship.com/rd-tax-credit/california): 15% of qualified research spending above a base amount, plus 24% of basic research payments - [Colorado R&D tax credit](https://www.claimship.com/rd-tax-credit/colorado): 3% of increased research spending inside a certified Enterprise Zone - [Connecticut R&D tax credit](https://www.claimship.com/rd-tax-credit/connecticut): 6% flat for smaller companies, or a 1% to 6% sliding scale, plus a 20% incremental option - [Delaware R&D tax credit](https://www.claimship.com/rd-tax-credit/delaware): 10% of Delaware qualified spend above a base amount, or 20% for small businesses - [Florida R&D tax credit](https://www.claimship.com/rd-tax-credit/florida): 10% of qualified spend above a base amount, capped at $9 million statewide - [Georgia R&D tax credit](https://www.claimship.com/rd-tax-credit/georgia): 10% of qualified research spending above a base amount - [Hawaii R&D tax credit](https://www.claimship.com/rd-tax-credit/hawaii): Equal to the federal research credit, for certified Qualified High Technology Businesses - [Idaho R&D tax credit](https://www.claimship.com/rd-tax-credit/idaho): 5% of Idaho qualified spend above a base amount - [Illinois R&D tax credit](https://www.claimship.com/rd-tax-credit/illinois): 6.5% of qualified research spending above a rolling three-year average - [Indiana R&D tax credit](https://www.claimship.com/rd-tax-credit/indiana): 15% of the first $1 million in Indiana research spend increase, 10% above that - [Iowa R&D tax credit](https://www.claimship.com/rd-tax-credit/iowa): Up to 3.5% of Iowa qualified spend, awarded at IEDA's discretion under a new capped program - [Kansas R&D tax credit](https://www.claimship.com/rd-tax-credit/kansas): 10% of the increase in Kansas research spend over a 3-year average - [Kentucky R&D tax credit](https://www.claimship.com/rd-tax-credit/kentucky): 5% of the cost to build, remodel, or equip a research facility in Kentucky - [Louisiana R&D tax credit](https://www.claimship.com/rd-tax-credit/louisiana): 5% to 30% of qualified research growth, depending on company size, plus 30% on SBIR and STTR awards - [Maine R&D tax credit](https://www.claimship.com/rd-tax-credit/maine): 5% of qualified research growth, plus 7.5% of payments to universities for basic research - [Maryland R&D tax credit](https://www.claimship.com/rd-tax-credit/maryland): 10% of qualified spend above a base amount, capped at $250,000 per company - [Massachusetts R&D tax credit](https://www.claimship.com/rd-tax-credit/massachusetts): 10% of qualified research spending above a base amount, plus 15% of basic research payments - [Michigan R&D tax credit](https://www.claimship.com/rd-tax-credit/michigan): 3% to 15% of qualified spend depending on company size, plus a university bonus - [Minnesota R&D tax credit](https://www.claimship.com/rd-tax-credit/minnesota): 10% of qualified spend above a base amount, up to $2 million, then 4% above that - [Mississippi R&D tax credit](https://www.claimship.com/rd-tax-credit/mississippi): $1,000 per new qualifying research job each year, for up to 5 years per position - [Missouri R&D tax credit](https://www.claimship.com/rd-tax-credit/missouri): 15% of qualified research growth, or 20% for research done with a Missouri college or university - [Montana R&D tax credit](https://www.claimship.com/rd-tax-credit/montana): No state R&D credit today. The federal credit still applies. - [Nebraska R&D tax credit](https://www.claimship.com/rd-tax-credit/nebraska): 15% of the federal R&D credit, or 35% for research done at a Nebraska college or university - [Nevada R&D tax credit](https://www.claimship.com/rd-tax-credit/nevada): No state R&D credit today. The federal credit still applies. - [New Hampshire R&D tax credit](https://www.claimship.com/rd-tax-credit/new-hampshire): 10% of qualified research growth, capped at $50,000 per business within a $7 million statewide pool - [New Jersey R&D tax credit](https://www.claimship.com/rd-tax-credit/new-jersey): 10% of qualified research spending above a base amount, plus 10% of basic research payments - [New Mexico R&D tax credit](https://www.claimship.com/rd-tax-credit/new-mexico): 5% to 10% of qualified spend, plus an additional 5% to 10% tied to payroll growth - [New York R&D tax credit](https://www.claimship.com/rd-tax-credit/new-york): Up to 8% of New York research spending through Excelsior, or 15% to 20% through the Life Sciences credit - [North Carolina R&D tax credit](https://www.claimship.com/rd-tax-credit/north-carolina): No state R&D credit today. The federal credit still applies. - [North Dakota R&D tax credit](https://www.claimship.com/rd-tax-credit/north-dakota): 25% of the first $100,000 of qualified research growth, plus 8% of growth above that - [Ohio R&D tax credit](https://www.claimship.com/rd-tax-credit/ohio): 7% of qualified spend above a 3-year average, credited against the CAT - [Oklahoma R&D tax credit](https://www.claimship.com/rd-tax-credit/oklahoma): No state R&D credit today. The federal credit still applies. - [Oregon R&D tax credit](https://www.claimship.com/rd-tax-credit/oregon): 15% of qualified research expenses (semiconductor industry only) - [Pennsylvania R&D tax credit](https://www.claimship.com/rd-tax-credit/pennsylvania): 10% of qualified research spending above a base amount, or 20% for qualified small businesses - [Rhode Island R&D tax credit](https://www.claimship.com/rd-tax-credit/rhode-island): 22.5% of the first $111,111 of excess QRE, 16.9% above that - [South Carolina R&D tax credit](https://www.claimship.com/rd-tax-credit/south-carolina): 5% of South Carolina qualified research expenses - [South Dakota R&D tax credit](https://www.claimship.com/rd-tax-credit/south-dakota): No state R&D credit today. The federal credit still applies. - [Tennessee R&D tax credit](https://www.claimship.com/rd-tax-credit/tennessee): No state R&D credit today. The federal credit still applies. - [Texas R&D tax credit](https://www.claimship.com/rd-tax-credit/texas): 8.722% of qualified research spending above a base amount, or 10.903% for university-contracted research - [Utah R&D tax credit](https://www.claimship.com/rd-tax-credit/utah): 7.5% of current year spend plus 5% of spend above a base amount - [Vermont R&D tax credit](https://www.claimship.com/rd-tax-credit/vermont): 27% of the federal R&D credit, based on Vermont research spend - [Virginia R&D tax credit](https://www.claimship.com/rd-tax-credit/virginia): No state R&D credit today. The federal credit still applies. - [Washington R&D tax credit](https://www.claimship.com/rd-tax-credit/washington): No state R&D credit today. The federal credit still applies. - [West Virginia R&D tax credit](https://www.claimship.com/rd-tax-credit/west-virginia): No state R&D credit today. The federal credit still applies. - [Wisconsin R&D tax credit](https://www.claimship.com/rd-tax-credit/wisconsin): 5.75% of qualified research expenses above a base amount (11.5% for certain research) - [Wyoming R&D tax credit](https://www.claimship.com/rd-tax-credit/wyoming): No state R&D credit today. The federal credit still applies.