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Iowa
Credit Name: Iowa Research Activities Credit
Expiration Date: Unknown
Does it apply to C corps and pass-through entities?: Yes
Credit Carry forward: Refundable, or 1 year carryforward
Description: Two calculation methods available: 1) Regular credit; 6.5% of excess Iowa QREs over a base amount, as defined under section 41. 2) Alternative simplified research credit; 4.55% of Iowa QREs that exceed 50% of the average IA QREs for the 3 preceding tax years.
Eligibility: Taxpayers must claim a federal credit for the same tax year. Also, taxpayers must be engaged in one of the following industries: manufacturing, life sciences, software engineering, aviation & aerospace.
Other Notes: Long list of excluded businesses, such as ag production, architects, retailers, wholesalers
[/fusion_text][fusion_button link=”https://www.hullandknarr.com/rd-tax-credit-calculator/” text_transform=”” title=”” target=”_blank” link_attributes=”” alignment_medium=”” alignment_small=”” alignment=”center” modal=”” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” sticky_display=”normal,sticky” class=”” id=”” color=”default” button_gradient_top_color=”” button_gradient_bottom_color=”” button_gradient_top_color_hover=”” button_gradient_bottom_color_hover=”” accent_color=”” accent_hover_color=”” type=”” bevel_color=”” border_color=”” border_hover_color=”” size=”” stretch=”default” margin_top=”” margin_right=”” margin_bottom=”” margin_left=”” icon=”” icon_position=”left” icon_divider=”no” animation_type=”” animation_direction=”left” animation_speed=”0.3″ animation_offset=””]Calculate your potential credit[/fusion_button][/fusion_builder_column_inner][/fusion_builder_row_inner][/fusion_builder_column][/fusion_builder_row][/fusion_builder_container][fusion_global id=”2679″][fusion_global id=”885″][fusion_global id=”886″]