1. Corporation Business Tax (CBT)
  2. N.J.S.A. 54:10A-5.24
  3. Qualified Research Expenses (QREs)
  4. New Jersey Qualified Research Expenses
  5. Basic Research Payments
  6. Excess Qualified Research Expenses
  7. Base Amount (NJ R&D Credit)
  8. Credit Percentage (10%)
  9. Regular Credit Method (Traditional)
  10. Alternative Simplified Credit (ASC) Method
  11. Federal Form 6765
  12. New Jersey Tax Form 306
  13. Internal Revenue Code (IRC) Section 41
  14. IRC Section 174
  15. Four-Part Test
  16. Technological in Nature
  17. Permitted Purpose
  18. Elimination of Uncertainty Test
  19. Process of Experimentation Test
  20. Research Conducted in this State
  21. Credit Carry Forward
  22. Standard Carry Forward Period (7 years)
  23. Extended Carry Forward Period (15 years)
  24. Priority Technology Fields
  25. Advanced Computing
  26. Biotechnology
  27. Advanced Materials
  28. Electronic Device Technology
  29. Environmental Technology
  30. Medical Device Technology
  31. Nonrefundable Credit
  32. Minimum Tax Assessment
  33. Combined Group
  34. Taxable Member (Combined Group)
  35. Managerial Member
  36. S Corporation Limitations
  37. Qualified Subchapter S Subsidiary (QSSS)
  38. Pass-Through to Shareholders
  39. NJEDA Tax Certificate Transfer Program
  40. Unprofitable Technology or Biotech Firms
  41. Transferable Tax Benefits
  42. Lifetime Cap on Surrendered Benefits ($20 million)
  43. Annual Pool of Transferable Credits ($75 million)
  44. Gross Receipts (for R&D purposes)
  45. Returns and Allowances
  46. Corporation Business Tax R&D Credit Deduction
  47. Addback of Research Expenditures
  48. Cannabis Licensees
  49. Qualified Small Business Payroll Offset