1. Research and Development Tax Credit Program
  2. RSA 77-A:5, XIII
  3. RSA 77-E:3-b
  4. Rev 2406.05
  5. Qualified Manufacturing Research and Development Expenditures
  6. Wages for Services Rendered in New Hampshire
  7. Base Amount
  8. Maximum Aggregate Credit Limit ($7,000,000)
  9. Maximum Taxpayer Credit Limit ($50,000)
  10. Credit Percentage (10%)
  11. Excess Qualified R&D Expenses
  12. Business Profits Tax (BPT)
  13. Business Enterprise Tax (BET)
  14. DP-165
  15. R&D Tax Credit Application
  16. Federal Form 6765
  17. Internal Revenue Code (IRC) Section 41
  18. Application Deadline (June 30)
  19. Taxable Period
  20. Fiscal Year
  21. Granite Tax Connect (GTC)
  22. Commissioner of the Department of Revenue Administration
  23. R&D Award Letter
  24. Credit Carryover
  25. Maximum Credit Carryover Period (5 tax years)
  26. DP-160
  27. Business Tax Return
  28. Pro-Rata Allocation
  29. Qualified Services
  30. Qualified Research
  31. IRC Section 41 Four-Part Test
  32. Discovering Information
  33. New or Improved Manufacturing Process
  34. New or Improved Business Component
  35. Services Undertaken for Research
  36. Wages Reported in the Enterprise Value Tax Base
  37. Economic Revitalization Zone Tax Credit (ERZTC)
  38. Ineligibility for ERZTC Wages
  39. Business Organization
  40. Corporation
  41. Partnership
  42. Limited Liability Company (LLC)
  43. S-Corporation
  44. Unitary Business
  45. Single Taxpayer Treatment
  46. Pro Forma Federal Form 6765
  47. Notification of Award Amount (September 30)
  48. Business Profits Tax Return
  49. Business Enterprise Tax Return
  50. Overpayments after Applying Credits