Research and development tax credit

Businesses conducting significant research and development are eligible for a tax credit. To receive this credit, the research must be in new technology and 80% of your activities must be in experimentation. The Research and Development tax credit does not apply to:

The credit is for 15% of the increased research and development over a base period. For more information about the research and development tax credit, visit http://www.ftb.ca.gov/forms/misc/1082.pdf