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State by State Incentives Guide

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Internal Revenue Code Credits Adopted by Reference (AS 43.20.021): Under Alaska’s blanket adoption of the IRC, taxpayers can claim all federal incentive credits. This tax credit program was previously referred to as the Blue Collar Tax Credit. Federal credits that refund other federal taxes are not allowed. 50,000 (max.)

Income 108
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STATE INCENTIVES GUIDE

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QUALIFIED DEFENSE AND SPACE CONTRACTOR TAX REFUND (QDSC): Florida defense, homeland security and space business contractors are given a competitive edge in consolidating contracts or subcontracts, acquiring new contracts or converting contracts to commercial production. HAWAII SMALL BUSINESS INNOVATION RESEARCH PROGRAM (SBIR): A $2.2

Income 75