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 percentage is 8%.

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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