1. Idaho Code $\S 63-3029G$
  2. Idaho State Tax Commission (STC)
  3. Qualified Research Expenses (QREs)
  4. Research Conducted in Idaho
  5. Base Amount (for Research Credit)
  6. Gross Receipts Attributable to Sources Within Idaho
  7. Internal Revenue Code (IRC) $\S 41$
  8. IRC $\S 41$ (c)
  9. IRC $\S 41$ (d)
  10. IRC $\S 41$ (e)
  11. Basic Research Payments
  12. Basic Research
  13. In-House Research Expenses
  14. Contract Research Expenses
  15. Wages for Qualified Services
  16. Supplies for Qualified Research
  17. Taxable Year
  18. Tax Imposed by Chapter 30, Title 63
  19. Nonrefundable Credit
  20. Credit Carryforward Period (14 Tax Years)
  21. Unitary Group of Corporations
  22. Sharing of Idaho Research Credit
  23. Start-Up Company Election
  24. Fixed Base Percentage
  25. Average Annual Gross Receipts (4 Prior Years)
  26. Qualified Research (Four-Part Test)
  27. IRC $\S 174$ Test
  28. Technological in Nature Test
  29. Business Component Test
  30. Process of Experimentation Test
  31. Substantially All (Process of Experimentation)
  32. New or Improved Business Component
  33. Elimination of Uncertainty
  34. Exclusion: Research After Commercial Production
  35. Exclusion: Adaptation of Existing Component
  36. Exclusion: Style, Taste, Cosmetic, or Seasonal Design
  37. Exclusion: Surveys or Studies
  38. Exclusion: Government-Funded Research
  39. Exclusion: Research Outside Idaho
  40. Qualified Services (in Idaho)
  41. In-House Research Wages
  42. Employee (performing Qualified Services)
  43. Tax Cuts and Jobs Act (TCJA)
  44. Amortization of R&D Expenditures (IRC $\S 174$)
  45. Alternative Simplified Credit (ASC) – Not Applicable for Idaho
  46. Idaho Form 67 (Credit for Research Activities)
  47. Idaho Form 44 (Business Income Tax Credits)
  48. Idaho Code $\S 63-3027(q)$ and $(r)$ (Source of Receipts)
  49. Unitary Taxpayer
  50. Recapture of Credit (If property ceases to qualify)