PAtax_creditpct_of_investment

PA Research and Development Tax Credit

R&D-CREDIT · Pennsylvania

Summary

Tax credit for qualified research and development expenditures performed in Pennsylvania. Transferable; annual application deadline December 1.

Benefit

Percentage: —
Flat: —
Duration: —
Max annual: — (taxpayer)
Max total: — (taxpayer)
Carryforward: —

Program metadata

Distribution: taxpayer_earned
Claimant subject: business
Refund/transfer election: —
Program family: —
Effective: —
Sunset: —
Application deadline: 2026-12-01
Transfer discount: —

Hard requirements (0)

None.

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

Geo zones (0)

Statewide / none specified.

Tags (2)

transferable_via_broker: true
annual_application_deadline: December 1

Source

https://www.pa.gov/agencies/revenue/incentives-credits-and-programs/tax-credits

Chapter 380 (IRC 41 federal research credit); 72 P.S. § 7303

Last verified: 2026-04-22

Saleable/transferable credits. Annual application deadline Dec 1. Brokers assist in sales.