North Dakota

State Credit Name: Income Tax Credit for Research and Experimental Expenditures

Expiration Date: Permanent

Who Can Apply? Corporations and flow-through entities

Credit Carry Forward: Unused credit can be carried forward 15 years and carried back 3 years.

About the Credit: The applicable percentage is 25% for the first $100,000 of excess expenses in a tax year. For excess expenses over $100,000 in  a year, the applicable percentages are the following:

  • 7.5% for 2007,
  • 11% for 2008,
  • 14.5% for 2009, and
  • 18% for 2010-2016, if the qualified research in North Dakota began before 2007; or
  • 8% if the research began after 2010

Notes: Under certain conditions, a taxpayer may sell, transfer, or assign up to $100,000 of its unused tax credit to another taxpayer if the taxpayer selling the credit is certified by the Department of Commerce Division of Economic Development and Finance to be a primary sector business with annual gross revenues of less than $750,000 that conducts qualified research in North Dakota for the first time after December 31, 2006.

Click here to find out if you qualify for the federal research credit.

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Swanson Reed

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(512) 333-2076

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Swanson Reed

5161 San Felipe Street Suite 320-1005Houston, TX77056

(281) 899-0056

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