Wisconsin Department of Revenue

Connects Wisconsin Department of Revenue through tax credit administration and compliance for firms claiming innovation-linked incentives.

The Wisconsin Department of Revenue is Wisconsin's tax authority, and the innovation piece in this record is its administration of state tax credits rather than grants. Its research-credit work sits alongside the manufacturing and agriculture credit.

Wisconsin's general research credit is 5.75% of qualified research expenses above base, while the internal combustion engine and energy-efficient products research credits run at 11.5%. Up to 15% of the research credit is refundable under the post-2017 rules, and unused amounts can carry forward for 15 years. The manufacturing and agriculture credit adds a separate route for businesses with qualified production activities income from Wisconsin property classified for manufacturing or agriculture, at 7.5% with a 15-year carryforward.

The common thread is return-side filing and close technical documentation. Research claims must satisfy the federal four-part test and be conducted in Wisconsin, while the manufacturing credit depends on property classification, so the department is mainly useful to companies that already have measurable in-state activity.