WA Business R&D Funding

An interactive guide to competitive grants and tax incentives for research & development in Washington state.

Understanding R&D Funding: Competitive vs. Entitlement

Funding for R&D in Washington primarily comes from two sources:

  • Competitive Grants: These are programs where businesses apply and are selected based on the merit of their proposal. This is the most common source of direct R&D grant funding.
  • Tax Incentives/Credits: These function like "entitlement" programs. If your business meets the criteria (e.g., spending on qualified R&D), you are entitled to the tax benefit.

Note: While Washington state previously offered a specific R&D tax credit, it has expired. However, businesses can still make full use of the powerful Federal R&D Tax Credit and other state-level tax incentives for specific industries.

Federal Competitive

Small Business Innovation Research (SBIR)

A highly competitive federal program that encourages small businesses to engage in R&D with the potential for commercialization. Often called "America's Seed Fund."

Agency: U.S. Small Business Admin. (SBA)

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Federal Competitive

Small Business Technology Transfer (STTR)

Similar to SBIR, but requires the small business to formally collaborate with a non-profit research institution (like a university in Washington).

Agency: U.S. Small Business Admin. (SBA)

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State Competitive

Evergreen Manufacturing Growth Grants

State grants designed to increase the number of manufacturing and R&D jobs. Supports businesses and innovation clusters in key sectors like aerospace, clean tech, and advanced manufacturing.

Agency: WA Dept. of Commerce

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State Competitive

Clean Energy (RD&D) Grants

Funding for strategic research, development, and demonstration of new and emerging clean energy technologies to help meet state climate goals.

Agency: WA Dept. of Commerce

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State Competitive

WRF Technology Commercialization Grants

Funds projects at Washington-based non-profit research institutions to help advance breakthrough technologies from the lab to commercial application.

Agency: Washington Research Foundation

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Tax Incentive

Federal R&D Tax Credit

A powerful, dollar-for-dollar tax credit for businesses of all sizes that invest in qualified research and development activities. This is the primary R&D "entitlement" program available.

Agency: U.S. Internal Revenue Service (IRS)

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Tax Incentive

Aerospace Industry Incentives

Washington provides specific B&O tax credits and sales/use tax exemptions for manufacturers and processors involved in aerospace product development, R&D, and tooling.

Agency: WA Dept. of Revenue

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Tax Incentive

High Technology Sales/Use Tax Deferral

Deferral or exemption of state and local sales/use tax on the construction of R&D facilities and purchases of qualified machinery and equipment for high-tech industries.

Agency: WA Dept. of Revenue

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Other State Program

State Trade Expansion Program (STEP)

Provides grants to small businesses to help them enter or expand in international markets. This can be used to market and export products developed through R&D.

Agency: WA Dept. of Commerce

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© 2025 WA Business Resources. This is a informational guide and not financial advice. Always check official program websites for the latest deadlines and eligibility rules.