Corporate Income – Texas Nov. 1, 2021 Texas has adopted changes to its franchise tax credit rule for research and development activities. The changes include: Incorporating the four-part test for “qualified research” in IRC §41(d); Clarifying the application of federal regulations; Defining “qualified research expenses” as the sum of in-house research expenses and contract research […]
The Maryland Innovation Investment Tax Credit program has officially launched. The program, which has $2M in funding for Fiscal Year 2022, will also help increase overall investments in current and emerging tech sectors, and boost the number of individual investors in Maryland. The Maryland Innovation Investment Tax Credit provides a refundable income tax credit to a qualified […]
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