November 2025: 1.17% (C+ grade) The inventionINDEX measures innovation output by comparing GDP growth with patent production growth.  Anything over C grade is positive sentiment; anything under C [...]

Quick Answer: What is the Alaska Specific Credits Basket? The Specific Credits Basket (SCB) is the administrative framework used in Alaska corporate tax (via Form 6390) to group and limit [...]

Quick Summary: Alaska R&D Tax Credit Ordering The Alaska R&D Tax Credit is subject to a strict “Ordering of Credits” rule. This rule mandates that corporations must first [...]

Quick Summary: The Alaska “Middle Earth” Oil and Gas Tax Credits (AS 43.55) target new high-cost production with a reduced 4% tax ceiling and 10-20% expenditure credits. These differ [...]

Quick Answer: Alaska R&D Tax Credit Transferability The Alaska R&D Tax Credit provides a transferable incentive capped at 18% of the federal credit apportioned to the state. Companies [...]

What is the Alaska R&D Tax Credit? The Alaska Research and Development (R&D) Tax Credit is a corporate tax incentive codified under AS 43.20.021. It allows businesses to claim a credit [...]