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State R&D Tax Credits
State-level credits, conformity, and OBBBA impact
Guide
State R&D Tax Credit Comparison: 9 States
Side-by-side comparison of credit rates, caps, refundability, carryforward rules, and OBBBA conformity across 9 major states.
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Guide
State Conformity to Section 174A: Rolling vs. Static
Rolling conformity states auto-adopt §174A. Static states (California, fixed to 2015 IRC) may not. Decoupled states have their own rules.
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