State Program
Michigan Research and Development Tax Credit
A state research and development credit for qualifying research activities in Michigan, with an additional credit available for certain research conducted in collaboration with a Michigan research university.
Program Overview
Michigan reintroduced a state research and development credit for tax years beginning in 2025. The credit is tiered based on employer size, with separate annual caps for businesses above and below 250 employees. An additional credit is available for qualifying research conducted in collaboration with a Michigan research university. The program is subject to an annual statewide allocation administered by the Michigan Department of Treasury and requires taxpayers to submit a claim notification by the applicable statutory deadline.
Eligibility
- Businesses with qualified research expenses associated with research conducted in Michigan may qualify, subject to applicable requirements.
- Businesses must file the required claim notification with the Michigan Department of Treasury by the applicable statutory deadline.
- Additional requirements may apply based on employer size and to claims involving research conducted in collaboration with a Michigan research university.
Benefits
- Refundable credit against Michigan income tax, subject to applicable limitations.
- Separate per-taxpayer and statewide annual caps apply based on the applicable program requirements.
- An additional credit may be available for qualifying research conducted in collaboration with a Michigan research university.
Schedule a Teleconference
A scoping conversation clarifies exposure, open IDRs, and whether readiness or active defense is the priority.