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HI

Hawaii Tax Credit for Research Activities (TCRA)

Refundable income tax credit for qualified high technology businesses (QHTBs) in Hawaii equal to the federal R&D credit under IRC Section 41. Capped at $5 million per year with certification required through HTDC.

About this program

Visit the program website for full details.

Eligibility

Qualified high technology businesses that conduct more than 50% of their activities in qualified research in Hawaii. Certification required; first-come, first-served up to annual cap.

Requirements

  • Business must be a Qualified High Technology Business (QHTB)
  • Must conduct more than 50% of activities in qualified research
  • Must obtain HTDC certification