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
Florida, Minnesota, Kansas, Louisiana and federal programs so far. More states load as the engine verifies them.