State Credit Name: Qualified Research Activities Credit

Expiration Date: Indefinite

Who Can Apply? Corporations and flow-through entities

Credit Carry Forward: Unused credit can be carried forward for 5 years.

About the Credit: The Alternative Simplified Credit method is used based on Oregon sales and is lesser than the following:

  • 5% of the amount by which the QRE’s exceed 10% of Oregon sales,
  • $10,000 times the number of percentage points by which the QRE’s exceed 10% of Oregon sales; or
  • the taxpayer’s liability after other credits.

Notes: For tax years after 2011, the credit may not exceed $1 million. For tax years before 2012, the credit may not exceed $2 million.

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

Oregon Research and Development Tax Credit – SwansonReed


Learn more about Oregon Research and Development Investment Tax Credit and how it can benefit your business.


Contact Us

Contact your local Swanson Reed office to speak with a representative in your area today. 

Swanson Reed

700 Lavaca Street
Suite 1400
Austin, TX 78701

T: 512-333-2076
F: 512-256-8157

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Swanson Reed

3839 McKinney Avenue
Suite 155-2013
Dallas, TX 75204

T: 469-522-3369
F: 512-256-8157

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Swanson Reed

5161 San Felipe Street
Suite 320-1005
Houston, TX 77056

T: 281-899-0056
F: 512-256-8157

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Why Swanson Reed

We provide full, hands-on support from start to finish.

Are You Eligible?

Take our eligibility wizard to find out if you qualify for a tax credit.

Calculate Your Benefit

Use our quick calculator to determine your R&D tax credit benefit.

Know Your Deadline

Never miss a deadline again with our R&D Tax Credit filing deadline calculator.

For Accountants

Take advantage of our extensive database of videos, case law and recent news.

Industry Case Studies

Find out the qualifying R&D activities specific to your industry.

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