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| Tech Tax Tidbit... |
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Refundable R&D Income Tax Credit
Hawaii's 20% credit matches the federal 20% credit and moreover, it is refundable. Additionally, unlike the federal credit that limits the 20% to increased R&D expenditures year over year, Hawaii's R&D credit counts all qualifying expenses each year, not just the incremental increase. The combined Hawaii and federal research tax credit reduces the risk of investment in Hawaii companies doing research.
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