State program
Wisconsin Research Expense Credit
A partially refundable credit with enhanced rates for internal combustion engine and energy efficient product research.
Program Overview
Wisconsin allows a credit on the increase in qualified research expenses conducted in Wisconsin, with a doubled rate for research related to designing internal combustion engines and energy efficient lighting systems. A meaningful share of the credit is refundable, with the balance carried forward, which combines cash support for early-stage companies with long-term value for established manufacturers. Wisconsin follows federal Section 41 definitions applied to in-state activity.
Eligibility
Corporations and pass-through entities with qualified research expenses for research conducted in Wisconsin.
Benefits
Partially refundable credit against Wisconsin income and franchise tax, with the remainder carried forward.
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