Research Tax Credit

All about the R&D tax credit, research, court cases, and more.

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Category: State R&D Tax Credits

Spirent Holding Corp. v. State, No. 29199 (Haw. Interm. Ct. of App. 2009)

July 14, 2009hawaii research tax creditState R&D Tax Creditsadmin

In this appeal, the Director of Taxation, State of Hawai’i (Director or State) challenges the final judgment entered by the Tax Appeal Court of the State of Hawai’i (tax appeal court)[1] on July 14, 2008 (final judgment) and two orders …

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Achillion Pharmaceuticals, Inc. v. Comm’r Rev. Srvcs., SC 18175 (Conn. Sup. Ct. 2009)

May 19, 2009connecticut research tax creditState R&D Tax Creditsadmin

In this tax appeal, we consider whether the trial court properly interpreted and applied the terms and provisions of General Statutes §§ 12-217ee[1] and 12-217n,[2] which concern business tax credits for certain research and development expenses. The plaintiff, Achillion Pharmaceuticals, …

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Nestle R&D Center, Inc. v. Tax Comm’r, No. 2008-1285 (Sup. Ct. Ohio 2009)

April 30, 2009ohio research tax creditState R&D Tax Creditsadmin

PER CURIAM. {¶ 1} This case presents a statute-of-limitations question. When a corporate franchise taxpayer claims a tax credit for creating new jobs in Ohio, it does so by filing a refund claim under R.C. 5733.12(B). This case asks when …

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Georgia Revenue & Taxation Code § 48-7-40.12

January 1, 2009georgia research tax creditState R&D Tax Creditsadmin

Tax credit for qualified research expenses (a) As used in this Code section, the term: (1) “Base amount” means the product of a business enterprise’s Georgia gross receipts in the current taxable year and the average of the ratios of …

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Achillion Pharmaceuticals, Inc. v. Commissioner of Revenue Services, NO. CV 06 4012046S (New Britian Sup. Ct. 2008)

February 7, 2008connecticut research tax creditState R&D Tax Creditsadmin

As a result of cross-motions for summary judgment in the above entitled case, the court issued a memorandum of decision (MOD) dated May 31, 2007, concerning the proper interpretation of General Statutes § 12-217ee (the Exchange Statute) as applied to …

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