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Wisconsin Research Credits

Research expense credits: The research expense credit provides an incentive to businesses for increasing qualified research activities in Wisconsin. The credit equals 5% of the difference between the claimant's qualified research expenses for research conducted in Wisconsin and its Wisconsin base amount.

  • The credit is 10% for qualified research related to designing internal combustion engines for vehicles including expenses related to designing vehicles that are powered by such engines and improving production processes for such engines and vehicles.
  • The credit is 10% for qualified research related to the design and manufacturing of energy efficient lighting systems, building automation and control systems, or automotive batteries for use in hybrid-electric vehicles, that reduce the demands for natural gas or electricity or improve the efficiency of its use.

Super research credit: The super research credit is available to corporations equal to 100% of the amount of qualified research expenses paid or incurred by the corporation for research conducted in Wisconsin that exceeds the amount calculated by averaging the qualified research expenses paid or incurred in the 3 taxable years immediately preceding the taxable year for which a credit is claimed, multiplied by 1.25. This credit can no longer be computed for taxable years beginning on or after January 1, 2014.

Research facilities credits: The research facilities credit is available to businesses equal to 5% (10% for the same activities described above) of the amount paid or incurred by the business during the taxable year to construct and equip new facilities or expand existing facilities used in Wisconsin for qualified research. Eligible amounts only include amounts paid or incurred for tangible, depreciable property and do not include amount paid or incurred for replacement property. These credits can no longer be computed for taxable years beginning on or after January 1, 2014.

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