1. Credit for Increasing Research Activities
  2. Minnesota Statutes 290.068
  3. Qualified Research Expenses
  4. Qualified Research
  5. Base Amount
  6. Minnesota Sales or Receipts
  7. Unitary Business
  8. Combined Group
  9. Earning Member
  10. Liability for Tax
  11. Corporate Franchise Tax
  12. Individual Income Taxes
  13. Pass-Through Tax Entities
  14. S Corporations
  15. Partnerships
  16. Allocating the Credit
  17. Credit Carryover
  18. Carry Forward
  19. Carry Backwards
  20. Schedule M1C
  21. Schedule RD
  22. Schedule KPI
  23. Schedule KS
  24. Acquisitions and Dispositions
  25. Major Portion of a Trade or Business
  26. Major Portion of a Separate Unit
  27. Incremental Credit
  28. Two-Tiered Rate Structure
  29. Refundability Rate
  30. Refundable Portion
  31. Tax Cuts and Jobs Act of 2017 (TCJA)
  32. Internal Revenue Code Section 41
  33. Internal Revenue Code Section 174
  34. Discover Technological Information
  35. New or Improved Business Component
  36. Four-Part Test
  37. Elimination of Uncertainty Test
  38. Process of Experimentation Test
  39. Permitted Purpose
  40. Qualified Research Organizations
  41. Basic Research Payments
  42. Salaries
  43. Supplies
  44. Contractor Expenses
  45. Use of Computers
  46. Development Contributions
  47. Nonrefundable Credit
  48. Statute of Limitations
  49. Timely Filed Return
  50. Alternative Simplified Method