Research Tax Credit

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

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Tag: California Research Tax Credit

California FTB: Research & Development Credit: Frequently Asked Questions

February 1, 2008California Research Tax CreditState R&D Tax Creditsadmin

QUALIFIED R&D ACTIVITY 1. What is California’s Research & Development (R&D) Credit? 2. How do you claim the California R&D Credit? 3. Does California conform to federal R&D Credit provisions? 4. What is “qualified research” for California’s R&D Credit? 5. …

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General Motors Corp. v. Franchise Tax Bd., 139 P. 3d 1183 (Cal. 2006)

August 17, 2006California Research Tax CreditState R&D Tax Creditsadmin

Like many large companies, plaintiff General Motors Corporation has an active treasury department. Its treasury department supplements the company’s other income-generating activities by investing the company’s idle cash in short-term marketable securities. These investments present special analytical problems under the …

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California Revenue & Taxation Code § 23609

January 1, 1987California Research Tax CreditState R&D Tax Creditsadmin

23609.  For each taxable year beginning on or after January 1, 1987, there shall be allowed as a credit against the “tax” (as defined by Section 23036) an amount determined in accordance with Section 41 of the Internal Revenue Code, …

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