State R&D tax credit directory

Explore state R&D tax credits

Program status, calculation methods, caps and filing rules for all 50 states and the District of Columbia, with a form walkthrough and calculator for every active credit as research is completed.

51
Jurisdictions: 41
Active programs: 4
Expired programs: 6
No current credit: 1
Calculators verified: 1
Research verified

Counts are taken from the state research records. An active program is one identified in current law; it does not mean a particular taxpayer qualifies. Full status breakdown

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Choose a jurisdiction from the list, or hover over or tab to a tile, to preview its program status, research date and calculator coverage. Selecting a tile opens that jurisdiction's research page. Every jurisdiction is also in the directory below.

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Choose from the list, or hover over or tab to a tile on the map, to see its program status, research date and calculator coverage.

Compare state rules →Master research table →

No current credit (6)
Active (41)
Expired (4)
Calculator available (1)

Tile map, not to scale. Each tile links to that jurisdiction's research page.

State directory

All 50 states and DC. Filter by program status and calculator, or open more filters for region and sort order.

Calculator

Showing 51 of 51 jurisdictions

Alabama
AL
No current credit
No general research credit in current law. The federal credit still applies.
Research
In progress Research under way from primary sources
Calculator
No calculator. The federal credit still applies to research performed here.
Alabama research →
Alaska
AK
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
Alaska research →
Arizona
AZ
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
Arizona research →
Arkansas
AR
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
Arkansas research →
California
CA
Active · California Research Credit
California Research Credit
General research credit: 15% regular, 24% basic research for corporations; California ASC (3% / 1.3%) from tax year 2025; $5M business credit cap 2024–2026.
Research
Verified Rules last verified: November 8, 2026
Calculator
Verified for 2024, 2025
California research →Open calculator
Colorado
CO
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
Colorado research →
Connecticut
CT
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
Connecticut research →
Delaware
DE
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
Delaware research →
District of Columbia
DC
No current credit
No general research credit in current law. The federal credit still applies.
Research
In progress Research under way from primary sources
Calculator
No calculator. The federal credit still applies to research performed here.
District of Columbia research →
Florida
FL
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
Florida research →
Georgia
GA
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
Georgia research →
Hawaii
HI
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
Hawaii research →
Idaho
ID
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
Idaho research →
Illinois
IL
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
Illinois research →
Indiana
IN
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
Indiana research →
Iowa
IA
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
Iowa research →
Kansas
KS
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
Kansas research →
Kentucky
KY
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
Kentucky research →
Louisiana
LA
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
Louisiana research →
Maine
ME
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
Maine research →
Maryland
MD
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
Maryland research →
Massachusetts
MA
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
Massachusetts research →
Michigan
MI
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
Michigan research →
Minnesota
MN
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
Minnesota research →
Mississippi
MS
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
Mississippi research →
Missouri
MO
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
Missouri research →
Montana
MT
Expired
Program expired. History, open years, carryforwards and amended claims to come.
Research
In progress Research under way from primary sources
Calculator
No calculator. Historical rules, open years and carryforwards on the research page.
Montana research →
Nebraska
NE
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
Nebraska research →
Nevada
NV
No current credit
No general research credit in current law. The federal credit still applies.
Research
In progress Research under way from primary sources
Calculator
No calculator. The federal credit still applies to research performed here.
Nevada research →
New Hampshire
NH
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
New Hampshire research →
New Jersey
NJ
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
New Jersey research →
New Mexico
NM
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
New Mexico research →
New York
NY
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
New York research →
North Carolina
NC
Expired
Program expired. History, open years, carryforwards and amended claims to come.
Research
In progress Research under way from primary sources
Calculator
No calculator. Historical rules, open years and carryforwards on the research page.
North Carolina research →
North Dakota
ND
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
North Dakota research →
Ohio
OH
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
Ohio research →
Oklahoma
OK
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
Oklahoma research →
Oregon
OR
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
Oregon research →
Pennsylvania
PA
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
Pennsylvania research →
Rhode Island
RI
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
Rhode Island research →
South Carolina
SC
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
South Carolina research →
South Dakota
SD
No current credit
No general research credit in current law. The federal credit still applies.
Research
In progress Research under way from primary sources
Calculator
No calculator. The federal credit still applies to research performed here.
South Dakota research →
Tennessee
TN
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
Tennessee research →
Texas
TX
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
Texas research →
Utah
UT
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
Utah research →
Vermont
VT
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
Vermont research →
Virginia
VA
Expired
Program expired. History, open years, carryforwards and amended claims to come.
Research
In progress Research under way from primary sources
Calculator
No calculator. Historical rules, open years and carryforwards on the research page.
Virginia research →
Washington
WA
Expired
Program expired. History, open years, carryforwards and amended claims to come.
Research
In progress Research under way from primary sources
Calculator
No calculator. Historical rules, open years and carryforwards on the research page.
Washington research →
West Virginia
WV
No current credit
No general research credit in current law. The federal credit still applies.
Research
In progress Research under way from primary sources
Calculator
No calculator. The federal credit still applies to research performed here.
West Virginia research →
Wisconsin
WI
Active
Overview, form walkthrough and calculator in research.
Research
In progress Research under way from primary sources
Calculator
Calculator planned once the state's rules are verified.
Wisconsin research →
Wyoming
WY
No current credit
No general research credit in current law. The federal credit still applies.
Research
In progress Research under way from primary sources
Calculator
No calculator. The federal credit still applies to research performed here.
Wyoming research →

Status definitions

Program status

Active: a general research credit exists in current law for the tax years covered.
Expired: the credit has sunset or been repealed. The page keeps the history, open years, carryforwards and amended-claim rules.
No current credit: no general research credit. The federal credit still applies to research performed there.

Research status

Verified: every rule on the page was read in the statute, the official form and its instructions, or agency guidance, and carries a last-verified date.
In progress: the page is being researched and is published as a placeholder that search engines are told not to index.

Calculator status

Verified for [years]: the state's rules are modeled on BLMC's shared engine and checked line by line against the state form for those tax years.
Information only: no calculator yet, or the program is not a QRE-based credit that can be estimated this way.

BLMC audit defense

Facing a state research credit audit?

State examiners borrow the IRS playbook and add their own location and apportionment tests. BLMC defends federal and state claims together.

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Explore state R&D tax credits

Research coverage

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State directory

Alabama

Alaska

Arizona

Arkansas

California

Colorado

Connecticut

Delaware

District of Columbia

Florida

Georgia

Hawaii

Idaho

Illinois

Indiana

Iowa

Kansas

Kentucky

Louisiana

Maine

Maryland

Massachusetts

Michigan

Minnesota

Mississippi

Missouri

Montana

Nebraska

Nevada

New Hampshire

New Jersey

New Mexico

New York

North Carolina

North Dakota

Ohio

Oklahoma

Oregon

Pennsylvania

Rhode Island

South Carolina

South Dakota

Tennessee

Texas

Utah

Vermont

Virginia

Washington

West Virginia

Wisconsin

Wyoming

Status definitions

Continue your research

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