State program
Michigan Research and Development Tax Credit
A newly enacted credit that restored a state-level research incentive to Michigan, with a bonus for university collaboration.
Program overview
Michigan reintroduced a research and development credit through legislation that took effect for tax years beginning in 2025, ending a long period during which the state had no research incentive. The credit is tiered by employer size, with separate caps for businesses above and below 250 employees, and offers an additional credit for research conducted in collaboration with a Michigan research university. The program operates under an annual statewide allocation administered by the Michigan Department of Treasury, with an early-year claim notification requirement.
Eligibility
Businesses with qualified research expenses in Michigan that file the required claim notification with the Department of Treasury by the statutory deadline.
Benefits
Refundable credit against Michigan income tax, subject to per-taxpayer and statewide annual caps.
Find out what your research actually qualifies for
A scoping conversation takes thirty minutes and costs nothing. You leave with a view on eligibility, likely credit range and the documentation you would need.