Programs

Enacted incentive programs tied to the statute that creates them, the form you file and where the claim goes. Each one was checked against the official page.

102 of 102

  • Advanced Manufacturing Production CreditFederal · Credit

    Official page
    Statute
    IRC § 45X
    Form
    3468
    How to claim
    Form 3468 (Investment Credit)
    What it is
    Per-unit credits for manufacturing renewable energy and battery components and critical minerals
    Status
    Most components phase out through 2032; wind components terminate after December 31, 2027
  • Advanced Nuclear Production CreditFederal · Credit

    Official page
    Statute
    IRC § 45J
    Form
    8835
    How to claim
    Form 8835, consolidated on Form 3800
    What it is
    1.8 cents per kWh of electricity produced at advanced nuclear facilities
    Status
    8-year credit period from facility placement in service. Limited to facilities placed in service 2006-2020. 6,000 MW national capacity cap.
  • Alternative Fuel Vehicle Refueling CreditFederal · Credit

    Official page
    Statute
    IRC § 30C
    How to claim
    Form 8933, consolidated on Form 3800
    What it is
    30% of property costs for non-depreciable property; 6% for depreciable property (5x with prevailing wage)
    Status
    Does not apply to property placed in service after June 30, 2026 (expires)
  • Bonus Depreciation (Section 168(k))Federal · Deduction

    Official page
    Statute
    IRC § 168(k)
    Form
    4562
    How to claim
    Form 4562, reported on business return
    What it is
    Immediate cost recovery deduction for qualified property
    Status
    Rates vary by property type and placement date; generally 100% for certain qualified property through specified sunset dates
  • Carbon Oxide Sequestration CreditFederal · Credit

    Official page
    Statute
    IRC § 45Q
    Form
    8933
    How to claim
    Form 8933, consolidated on Form 3800
    What it is
    $12-$180+ per metric ton for carbon capture and sequestration (varies by method and facility type)
    Status
    12-year credit period. 2025 amendments added foreign entity restrictions for taxable years after July 4, 2025
  • Clean Electricity Investment CreditFederal · Credit

    Official page
    Statute
    IRC § 48E
    Form
    3468
    How to claim
    Form 3468, consolidated on Form 3800
    What it is
    6% base credit (up to 30% with wage/apprenticeship requirements) for clean energy facilities
    Status
    Applies to property placed in service after December 31, 2024. Wind and solar facilities lose eligibility after December 31, 2027.
  • Clean Electricity Production CreditFederal · Credit

    Official page
    Statute
    IRC § 45Y
    How to claim
    Form 8835, consolidated on Form 3800
    What it is
    0.3-1.5 cents per kWh for clean electricity generation after 2024
    Status
    Applies to facilities placed in service after December 31, 2024. Wind and solar facilities terminate after December 31, 2027. Foreign entity restrictions apply.
  • Clean Hydrogen Production CreditFederal · Credit

    Official page
    Statute
    IRC § 45V
    How to claim
    Form 8933, consolidated on Form 3800
    What it is
    $0.60 per kilogram base amount (adjusted annually), scaled to emissions intensity (20%-100% of base)
    Status
    Construction must begin before January 1, 2028 (recently changed from 2033). 10-year production period. 5x multiplier with prevailing wage.
  • Disabled Access CreditFederal · Credit

    Official page
    Statute
    IRC § 44
    Form
    8826
    How to claim
    Form 8826, consolidated on Form 3800
    What it is
    50% of eligible access expenditures ($250-$10,250)
    Status
    Applies to expenditures paid after November 5, 1990
  • Employer Credit for Paid Family and Medical LeaveFederal · Credit

    Official page
    Statute
    IRC § 45S
    Form
    8994
    How to claim
    Form 8994, consolidated on Form 3800
    What it is
    12.5%-25% of wages paid during family/medical leave, based on wage replacement rate
    Status
    Effective July 2025: credit no longer expires and extends indefinitely for taxable years after December 31, 2025
  • Employer Wage Credit for Military Service MembersFederal · Credit

    Official page
    Statute
    IRC § 45P
    Form
    8882
    How to claim
    Form 8882, consolidated on Form 3800
    What it is
    20% of eligible differential wage payments (up to $20,000 annually per employee)
    Status
    Credit is permanent (sunset provision removed in 2015)
  • Employer-Provided Childcare CreditFederal · Credit

    Official page
    Statute
    IRC § 45F
    Form
    8827
    How to claim
    Form 8827, consolidated on Form 3800
    What it is
    40% of qualified childcare expenditures (50% for small businesses); 10% of resource/referral services
    Status
    2025 amendments doubled credit rates (from 25% to 40%) and increased dollar caps ($500K-$600K), effective for amounts paid after December 31, 2025
  • Energy Efficient Commercial Buildings DeductionFederal · Deduction

    Official page
    Statute
    IRC § 179D
    How to claim
    On business income tax return (1040-C, 1120, 1120-S)
    What it is
    Deduction for energy efficient commercial building property costs
    Status
    Does not apply to property with construction beginning after June 30, 2026. Recently expanded by Inflation Reduction Act.
  • Energy Investment Credit (General Energy Credit)Federal · Credit

    Official page
    Statute
    IRC § 48
    Form
    3468
    How to claim
    Form 3468, consolidated on Form 3800
    What it is
    6% energy credit (up to 30% with prevailing wage and apprenticeship bonuses)
  • Expensing Election (Section 179)Federal · Deduction

    Official page
    Statute
    IRC § 179
    Form
    4562
    How to claim
    Form 4562, reported on business return
    What it is
    Immediate deduction for business property up to $2,500,000 (2025+)
    Status
    Limits adjusted through 2025; phase-out threshold $4,000,000 (2025+)
  • General Business Credit Limitation and CarryoverFederal · Credit

    Official page
    Statute
    IRC § 39, 38, 46
    Form
    3800
    How to claim
    Form 3800 (General Business Credit), filed with tax return
    What it is
    Consolidation and limitation framework for all component credits listed above
    Status
    Standard carryback: 1 year; carryforward: 20 years (special rules for certain credits like marginal oil/gas)
  • Low-Sulfur Diesel Fuel Production CreditFederal · Credit

    Official page
    Statute
    IRC § 45H
    Form
    8896
    How to claim
    Form 8896, consolidated on Form 3800
    What it is
    5 cents per gallon produced by small refiners
    Status
    Expires December 31, 2009; historical provision, likely no longer active
  • Marginal Well Production CreditFederal · Credit

    Official page
    Statute
    IRC § 45I
    Form
    8820
    How to claim
    Form 8820, consolidated on Form 3800
    What it is
    $3/barrel crude oil, $0.50/1,000 cu ft natural gas from marginal wells
    Status
    Applies to production in taxable years beginning after December 31, 2004. Price-based phase-out.
  • New Energy Efficient Home CreditFederal · Credit

    Official page
    Statute
    IRC § 45L
    How to claim
    Form 3468 (Investment Credit) or Form 3800
    What it is
    $2,500-$5,000 per single-family home or $500-$1,000 per multifamily unit (doubled with prevailing wage)
    Status
    Applies only to homes acquired before June 30, 2026 (recently shortened from December 31, 2032)
  • New Markets Tax CreditFederal · Credit

    Official page
    Statute
    IRC § 45D
    Form
    8874
    How to claim
    Form 8874, consolidated on Form 3800
    What it is
    5-6% annual credit on qualified investment in community development entities for 7 years
    Status
    $5 billion annual allocation cap (2019+). Recapture provisions apply if CDE ceases qualifying status.
  • Nonconventional Fuel Production CreditFederal · Credit

    Official page
    Statute
    IRC § 45K
    Form
    8830
    How to claim
    Form 8830, consolidated on Form 3800
    What it is
    $3 per barrel-of-oil equivalent for synthetic fuels from coal
    Status
    Limited to fuels from facilities placed in service 1980-1992; sales before January 1, 2003 (largely expired)
  • Railroad Track Maintenance CreditFederal · Credit

    Official page
    Statute
    IRC § 45G
    Form
    8900
    How to claim
    Form 8900, consolidated on Form 3800
    What it is
    40% of qualified track maintenance expenditures (50% prior to 2023)
    Status
    Annual limit: $3,500 x (miles owned + assigned miles)
  • Rehabilitation CreditFederal · Credit

    Official page
    Statute
    IRC § 47
    Form
    3468
    How to claim
    Form 3468, consolidated on Form 3800
    What it is
    20% of qualified rehabilitation expenditures for certified historic structures
    Status
    Applies to qualified rehabilitated buildings placed in service before rehabilitation
  • Renewable Electricity Production CreditFederal · Credit

    Official page
    Statute
    IRC § 45
    Form
    8835
    How to claim
    Form 8835, consolidated on Form 3800
    What it is
    0.3 cents per kWh (adjusted for inflation) for renewable energy production
    Status
    10-year credit period from facility placement in service. Can be multiplied 5x with wage/apprenticeship.
  • Research CreditFederal · Credit

    Official page
    Statute
    IRC § 41
    Form
    6765
    How to claim
    Form 6765, consolidated on Form 3800
    What it is
    Tax credit for qualified research expenses and basic research payments
  • Small Employer Health Insurance CreditFederal · Credit

    Official page
    Statute
    IRC § 45R
    Form
    8941
    How to claim
    Form 8941, consolidated on Form 3800
    What it is
    50% of employer health insurance contributions (35% for tax-exempt employers)
    Status
    Claimed for two consecutive taxable years from first offering coverage through exchange
  • Work Opportunity Tax Credit (WOTC)Federal · Credit

    Official page
    Statute
    IRC § 51
    Form
    5884
    How to claim
    Form 5884, consolidated on Form 3800
    What it is
    40% of qualified first-year wages for targeted group employees
    Status
    Credit expires for individuals beginning work after December 31, 2025 (expires as drafted, historically extended)
  • Zero-Emission Nuclear Power Production CreditFederal · Credit

    Official page
    Statute
    IRC § 45U
    Form
    8835
    How to claim
    Form 8835, consolidated on Form 3800
    What it is
    0.3 cents per kWh (adjusted annually) for qualified nuclear electricity, reduced by facility revenue
    Status
    Applies to electricity produced after December 31, 2023, through taxable years ending December 31, 2032. 5x multiplier with prevailing wage. Foreign entity restrictions (2025).
  • $50,000 Net Income Exemption (Corporate Income Tax)Florida · Exemption

    Official page
    Statute
    F.S. 220.14
    How to claim
    Automatic on corporate income tax return
  • Capital Investment Tax CreditFlorida · Credit

    Official page
    Statute
    F.S. 220.191
    How to claim
    On corporate income tax return; applicant must meet and maintain employment goals
  • Charitable Organization Contributions Tax CreditFlorida · Credit

    Official page
    Statute
    F.S. 220.1877
    How to claim
    On corporate income tax return by filing deadline
  • Child Care Tax CreditFlorida · Credit

    Official page
    Statute
    F.S. 220.19
    How to claim
    Employer must obtain approval before filing tax return; claimed on corporate income tax return
  • Community Contribution Tax CreditFlorida · Credit

    Official page
    Statute
    F.S. 220.183
    How to claim
    Sponsor approval through Department of Commerce; separate tax credit application submitted by business
  • Contaminated Site Rehabilitation Tax CreditFlorida · Credit

    Official page
    Statute
    F.S. 220.1845
    How to claim
    Application by January 31 of year following cleanup costs incurred
  • Contributions to Nonprofit Scholarship Organizations Tax CreditFlorida · Credit

    Official page
    Statute
    F.S. 220.1875
    How to claim
    On corporate income tax return by filing deadline
  • Corporate Income Tax Credit Priority OrderFlorida · Other

    Official page
    Statute
    F.S. 220.02(8)
    Form
    Standard Form DR 706 (FL 1120 basis)
    How to claim
    Credits claimed on corporate income tax return following statutory priority order
  • Credit for Florida Alternative Minimum TaxFlorida · Credit

    Official page
    Statute
    F.S. 220.186
    How to claim
    On corporate income tax return in subsequent taxable years
  • Emergency Excise Tax CreditFlorida · Credit

    Official page
    Statute
    F.S. 220.195
    How to claim
    Applied to corporate income tax return in any subsequent taxable year
  • Enterprise Zone Jobs CreditFlorida · Credit

    Official page
    Statute
    F.S. 220.181
    How to claim
    Local enterprise zone governing body or development agency files with Department of Revenue
  • Enterprise Zone Property Tax CreditFlorida · Credit

    Official page
    Statute
    F.S. 220.182
    How to claim
    File notice with county property appraiser by April 1
  • Experiential Learning Tax CreditFlorida · Credit

    Official page
    Statute
    F.S. 220.198
    How to claim
    On corporate income tax return
  • Hazardous Waste Facility Tax CreditFlorida · Credit

    Official page
    Statute
    F.S. 220.184
    How to claim
    On corporate income tax return
  • Home Away From Home Tax CreditFlorida · Credit

    Official page
    Statute
    F.S. 220.18775
    How to claim
    On corporate income tax return by filing deadline (effective 2026)
  • Human Breast Milk Fortifier Manufacturing Tax CreditFlorida · Credit

    Official page
    Statute
    F.S. 220.1991
    How to claim
    Application submitted to Department of Revenue for first-come, first-served approval (effective 2023-2031)
  • Individuals with Unique Abilities Tax CreditFlorida · Credit

    Official page
    Statute
    F.S. 220.1992
    How to claim
    Application submitted to Department of Revenue for first-come, first-served approval (effective 2024)
  • Live Local Program Contributions Tax CreditFlorida · Credit

    Official page
    Statute
    F.S. 220.1878
    How to claim
    On corporate income tax return by filing deadline (effective 2023)
  • New Worlds Reading Initiative Contributions Tax CreditFlorida · Credit

    Official page
    Statute
    F.S. 220.1876
    How to claim
    On corporate income tax return by filing deadline
  • Qualified Railroad Reconstruction Expenditure Tax CreditFlorida · Credit

    Official page
    Statute
    F.S. 220.1915
    How to claim
    Railroad applies to Department of Revenue by May 1 of year following expenditures
  • Research and Development Tax CreditFlorida · Credit

    Official page
    Statute
    F.S. 220.196
    How to claim
    Application submitted March 20-27 annually to Department of Commerce for certification; claimed on corporate income tax return
  • Residential Graywater System Tax CreditFlorida · Credit

    Official page
    Statute
    F.S. 220.199
    How to claim
    Department of Environmental Protection certifies eligibility; certification attached to tax return claiming credit (effective 2024-2026)
  • Rural Job Tax Credit ProgramFlorida · Credit

    Official page
    Statute
    F.S. 212.098 (also referenced in 220.1895)
    How to claim
    Application submitted to Department of Commerce for approval before claiming credit
  • Sales Tax Exemption - Agricultural Products and EquipmentFlorida · Exemption

    Official page
    Statute
    F.S. 212.031 (referenced in statute research)
    How to claim
    Resale certificate for agricultural inputs
  • Sales Tax Exemption - Industrial Materials and ManufacturingFlorida · Exemption

    Official page
    Statute
    F.S. 212.06
    How to claim
    Resale certificate for industrial materials used in manufacturing
  • Sales Tax Exemption - Pollution Control EquipmentFlorida · Exemption

    Official page
    Statute
    F.S. 212.051
    How to claim
    Pollution control equipment certificate from purchaser
  • State Housing Tax CreditFlorida · Credit

    Official page
    Statute
    F.S. 220.185
    How to claim
    Florida Housing Finance Corporation designates projects and allocates credits
  • Urban High-Crime Area Job Tax Credit ProgramFlorida · Credit

    Official page
    Statute
    F.S. 212.097 (also referenced in 220.1895)
    How to claim
    Application submitted to Department of Commerce for approval before claiming credit
  • Federal Bonding ProgramKansas · Other

    Official page
    Statute
    Federal program (no cost to employers)
    How to claim
    Contact Ashla Stowe, WOTC and Federal Bonding Program Manager (785) 296-7435
  • Federal Opportunity ZonesKansas · Other

    Official page
    Statute
    Federal program (IRC Section 1400Z-1 et seq.)
    How to claim
    Contact Kansas Commerce Business Development staff; Treasury/IRS submission process
  • High Performance Incentive Program (HPIP)Kansas · Credit

    Official page
    How to claim
    Year-round application; contact HPIP Program Manager Richard Martinez (785) 207-1660
  • Individual Development Accounts (IDA) Tax CreditKansas · Credit

    Official page
    How to claim
    2027 Application deadline October 16, 2026; Salesforce application portal; $500,000 available ($100,000 max per organization)
  • Industrial Revenue Bonds (IRB)Kansas · Other

    Official page
    Statute
    K.S.A. 12-1740 et seq., K.S.A. 74-8901 et seq., K.S.A. 79-201a, K.S.A. 79-3606
    How to claim
    Municipal application; ~60-day bond issuance timeline; property tax abatement (up to 10 years) and sales tax exemption on materials/labor
  • Kansas Angel Investor Tax Credit (KAITC)Kansas · Credit

    Official page
    How to claim
    Application fee $500; contact Kansas Department of Commerce for current year details
  • Kansas Aviation Tax CreditsKansas · Credit

    Official page
    Statute
    Statute effective July 1, 2022 (specific K.S.A. not stated on page)
    How to claim
    Claim on Kansas individual income tax return; contact Kansas Department of Revenue for guidance
  • Private Activity Bonds (PAB)Kansas · Other

    Official page
    How to claim
    Fillable Private Activity Bond Application and PAB Fee Schedule; contact Tim Zimmerman (785) 259-2630
  • Promoting Employment Across Kansas (PEAK)Kansas · Refund

    Official page
    How to claim
    Year-round application; $750 non-refundable application fee; Benefit Processes documentation available
  • Property Tax Abatement AssistanceKansas · Abatement

    Official page
    Statute
    Related to K.S.A. 79-201a (BOTA exemptions)
    How to claim
    Cost Benefit Analysis Worksheet (2026); Annual Claim for Exemption from Property Taxation; contact Tim Zimmerman (785) 259-2630
  • Rural Opportunity Zones (ROZ)Kansas · Credit

    Official page
    Statute
    K.S.A. 74-50,222 et seq.
    How to claim
    Student Loan Repayment Program closed June 30, 2026 to new applicants; existing participants use ROZ Participant Portal; contact Sheena Thomas (785) 207-5978
  • STAR Bonds (Sales Tax and Revenue Bonds)Kansas · Other

    Official page
    How to claim
    Contact Kansas Department of Commerce; STAR Bonds Overview & FAQs (PDF) available
  • State Trade Expansion Program (STEP)Kansas · Grant

    Official page
    Statute
    Federal SBA/State partnership program
    How to claim
    Year-round applications; STEP Readiness Questionnaire, SBA Certification Form, SBA Self-Representation Form; contact Chang Lu (913) 515-8541
  • Tax Increment Financing (TIF)Kansas · Other

    Official page
    Statute
    K.S.A. 12-1770 et seq.
    How to claim
    Municipal application process; contact city/county economic development offices
  • Work Opportunity Tax Credit (WOTC)Kansas · Credit

    Official page
    Statute
    Federal program; K.S.A. provisions administered by Kansas
    How to claim
    Online portal at kansaswotc.com; forms ETA 9061, ETA 9175, IRS 8850; contact Ashla Stowe (785) 296-7435
  • Angel Investor Tax CreditLouisiana · Credit

    Official page
    Statute
    La. R.S. 51:2376 et seq.
    Form
    Angel Investor Tax Credit Rules (Part 1, Chapter 33)
    How to claim
    pre-approval certification from Louisiana Economic Development; tax credit deductible 24 months from certification date
  • Digital Interactive Media and Software ProgramLouisiana · Credit

    Official page
    Statute
    La. R.S. 47:6022
    Form
    FastLane application; expense tracking; independent CPA review required
    How to claim
    pre-approval application via FastLane; track qualifying expenses; CPA verification; claim on tax return or select rebate option (85% of earned value at any time during year)
  • Enterprise Zone ProgramLouisiana · Credit

    Official page
    Statute
    La. R.S. 51:1787
    Form
    FastLane application; employee certification reports required annually
    How to claim
    pre-approval application via FastLane; annual employee certification by May 31; final request to Louisiana Department of Revenue
  • Industrial Tax Exemption Program (ITEP)Louisiana · Exemption

    Official page
    Statute
    La. Const. Art. VII, § 21
    How to claim
    pre-approval application via https://fastlaneng.louisianaeconomicdevelopment.com/
  • Motion Picture Production ProgramLouisiana · Credit

    Official page
    Statute
    La. R.S. 47:6022
    Form
    FastLane application (Entertainment module); cost report and CPA verification required
    How to claim
    pre-approval application via FastLane; track expenses; submit cost report; independent CPA verification; claim on tax return or transfer to state for 88% rebate
  • Quality Jobs ProgramLouisiana · Rebate

    Official page
    Statute
    La. R.S. 51:3091 et seq.
    Form
    FastLane application form; rebate claims submitted to Louisiana Department of Revenue
    How to claim
    pre-approval application via FastLane; rebate claims on tax return within 6 months of project completion
  • Restoration Tax Abatement (RTA)Louisiana · Exemption

    Official page
    Statute
    La. Const. Art. VII, § 26.1; La. R.S. 47:6006
    Form
    FastLane application for Advance Notification and complete application; Affidavit of Final Cost
    How to claim
    pre-approval application via FastLane NextGen (https://fastlaneng.louisianaeconomicdevelopment.com/); property tax abatement applied by local assessor
  • Agricultural Processing Facility Property Tax ExemptionMinnesota · Exemption

    Official page
    Statute
    469.1811
    How to claim
    Application to city with project plans; requires public hearing
    Terms
    Up to 10-year property tax exemption for agricultural processing facilities with $100,000,000+ project costs
  • Beginning Farmer Incentive CreditMinnesota · Credit

    Official page
    Statute
    290.06, subdivision 37
    How to claim
    Against tax liability; carryforward for 15 years
    Terms
    Credit for selling or renting agricultural assets to beginning farmers; requires Rural Finance Authority certification
  • Beginning Farmer Management CreditMinnesota · Credit

    Official page
    Statute
    290.06, subdivision 38
    How to claim
    Against tax liability; carryforward for 3 years
    Terms
    Credit for beginning farmers participating in approved financial management programs
  • Border City Development Zone Property Tax ExemptionMinnesota · Exemption

    Official page
    Statute
    272.0212
    How to claim
    Application to municipality
    Terms
    Exemption for newly constructed property in border development zones; duration determined by zone designation
  • Border City Job Opportunity Building Zone (JOBZ) Property Tax ExemptionMinnesota · Exemption

    Official page
    Statute
    272.02 / 469.310
    How to claim
    Application to municipality for zone designation
    Terms
    Property tax exemption for qualified improvements and equipment in JOBZ; subject to municipality approval
  • Border City New Industry Wage CreditMinnesota · Credit

    Official page
    Statute
    469.1734
    How to claim
    Against corporate income tax
    Terms
    1% of wages for first 3 years, declining to 0.5% in years 4-5 for new industries in border cities
  • Bovine Testing CreditMinnesota · Credit

    Official page
    Statute
    290.06, subdivision 33
    How to claim
    Against tax liability; refundable if exceeds liability
    Terms
    25% credit for corporate filers, 50% for others on tuberculosis testing expenses
  • Credit for Increasing Research ActivitiesMinnesota · Credit

    Official page
    Statute
    290.068
    How to claim
    Against tax liability; refundable for taxable years after 2024
    Terms
    10% credit on first $2,000,000 of excess research expenses; 4% on amounts exceeding $2,000,000. Refundable at 19.2% for 2025, 25% for 2026-2027
  • Electric Generation Facility Property Tax ExemptionMinnesota · Exemption

    Official page
    Statute
    272.02
    How to claim
    File statement of exemption with assessor
    Terms
    Exemption for attached machinery and personal property in various electric generation facilities
  • Film Production CreditMinnesota · Credit

    Official page
    Statute
    290.06, subdivision 39 / 116U.27
    Form
    Application to Explore Minnesota
    How to claim
    Pre-approval application; requires allocation certificate from director of Explore Minnesota
    Terms
    Up to 25% of eligible production costs; $1,000,000 minimum expenditure; expires December 31, 2030
  • Historic Structure Rehabilitation Tax CreditMinnesota · Credit

    Official page
    Statute
    290.0681
    How to claim
    Against tax liability; 5 annual installments or grant alternative
    Terms
    Up to 100% of federal rehabilitation credit; can take as grant at 90% instead
  • Job Opportunity Building Zone (JOBZ) Job CreditMinnesota · Credit

    Official page
    Statute
    290.06, subdivision 29 / 469.318
    How to claim
    Against tax liability; refundable if exceeds liability
    Terms
    7% of payroll increases (minus $30,000 per employee); repealed effective 2026
  • Minnesota Housing Tax CreditMinnesota · Credit

    Official page
    Statute
    290.0683
    How to claim
    Against tax liability; carryforward for 10 years
    Terms
    85% of contribution amount ($1,000-$2,000,000); expires December 31, 2028
  • Pass-Through Entity Tax CreditMinnesota · Credit

    Official page
    Statute
    290.06, subdivision 40 / 289A.08, subdivision 7a
    How to claim
    Against tax liability; refundable if exceeds liability
    Terms
    Credit for entity-level pass-through entity tax paid; funded from general fund for refunds
  • Pollution Control Equipment Property Tax ExemptionMinnesota · Exemption

    Official page
    Statute
    272.02
    How to claim
    File statement of exemption with assessor
    Terms
    Exemption for personal property used for abatement and control of air, water, or land pollution
  • Sales Tax Exemption - Border City Construction Materials and EquipmentMinnesota · Exemption

    Official page
    Statute
    469.171 / 469.1734
    How to claim
    At point of sale or through tax credit certificate from city
    Terms
    Exemption for construction materials and machinery/equipment in qualified businesses in border cities
  • Seed Capital Investment CreditMinnesota · Credit

    Official page
    Statute
    290.06, subdivision 35
    How to claim
    Against tax liability; carryforward for 4 years
    Terms
    45% credit on investments in qualified border city businesses, limited to $112,500 annually
  • Seed Capital Investment Program (Border City Businesses)Minnesota · Grant

    Official page
    Statute
    116J.8732
    How to claim
    Certification process through state commissioner
    Terms
    Program certifying qualifying businesses in border cities for seed capital investment credit eligibility
  • Solar Energy System Property Tax ExemptionMinnesota · Exemption

    Official page
    Statute
    272.02
    How to claim
    File statement of exemption with assessor
    Terms
    Exemption for personal property consisting of solar energy generating systems
  • Sustainable Aviation Fuel Production Tax CreditMinnesota · Credit

    Official page
    Statute
    290.0688 / 41A.30
    How to claim
    Against tax liability; refundable if exceeds liability
    Terms
    $1.50 per gallon credit for SAF produced or blended in Minnesota; expires December 31, 2030
  • Tax Increment Financing (TIF)Minnesota · Other

    Official page
    Statute
    469.174 / 469.176
    How to claim
    Municipal application and designation process
    Terms
    Tool allowing municipalities to capture increased property tax revenue to finance development projects and infrastructure
  • Transit Pass CreditMinnesota · Credit

    Official page
    Statute
    290.06, subdivision 28
    How to claim
    Against tax liability on return
    Terms
    30% credit for employer-provided transit passes to employees
  • Wage and Salary Increase Credit - Border CitiesMinnesota · Credit

    Official page
    Statute
    469.171
    How to claim
    Against tax liability
    Terms
    Up to $3,000 per employee annually for new employees; up to $1,500 for others in qualified border city businesses
  • Wind Energy System Property Tax ExemptionMinnesota · Exemption

    Official page
    Statute
    272.02
    How to claim
    File statement of exemption with assessor
    Terms
    Exemption for all real and personal property comprising wind energy conversion systems

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