States Battle for R&D Investment by Enhancing Tax Incentives.

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    • Abstract:
      The article focuses on the U.S. states that will offer research and development (R&D) incentives to taxpayers. Topics include the hope that tax incentives will bring innovators to the tax favorable jurisdictions, how taxpayers can qualify for R&D credits, and what types of corporations can claim R&D expenditures. States with R&D incentive programs are listed including Minnesota, California, and Connecticut.