What is Direct Research in Ohio Tax Law? Direct Research in Ohio refers to investigative activities specifically conducted to design, create, or formulate new or improved products, processes, or [...]

What is Qualified Machinery and Equipment for Ohio R&D Tax Credits? Qualified Machinery and Equipment in Ohio refers to capitalized tangible personal property used primarily (more than 50%) [...]

Quick Summary: Ohio R&D Incentives Ohio utilizes a dual-incentive structure to support innovation: the Sales Tax Exemption (for capital equipment used >50% for R&D) and the Investment [...]

Answer Capsule: What is the Process of Experimentation for the Ohio R&D Credit? The Process of Experimentation (POE) is a mandatory four-part test requirement for the Ohio Research and [...]

What is the Ohio R&D Tax Credit Business Component Test? The Business Component Test is the foundational eligibility requirement for the Ohio Research and Development Investment Tax Credit. [...]

    What is Direct Support in the Ohio R&D Tax Credit? Directly supporting research refers to services that facilitate the active conduct or supervision of qualified research, such [...]

Ohio R&D Tax Credit Supervision Guidance | Swanson Reed Quick Answer: What is Direct Supervision for the Ohio R&D Tax Credit? Directly supervising research under the Ohio R&D tax [...]

Quick Answer: What is Direct Conduct in the Ohio R&D Tax Credit? Direct Conduct of Research refers to the hands-on performance of qualified research activities—such as experimentation, [...]

What are Qualified Services for the Ohio R&D Tax Credit? Qualified services are the specific labor-based activities eligible for the Ohio Research and Development Investment Tax Credit under [...]

Quick Answer: What constitutes a “Supply” for the Ohio R&D Tax Credit? Supplies used in research for the Ohio R&D Tax Credit consist of tangible personal property that is [...]