Research and Development (R&D) Tax Credit Assignment Program

Overview

Allows companies holding qualifying Research and Development Tax Credits to apply for approval to sell those tax credits and assign them to the buyer(s).

How to Apply for R&D Credit Award

File an application with the Pennsylvania Department of Revenue.

Applications for credit must be submitted on the online application system. The online application will be accessible in the summer of 2018. For more information, please review the electronic filing notification.

Additional Information

R&D Sale and Assignment Application