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R&D Tax Credit — Income Tax Credit (Section 41)

R&D Tax Credit — Income Tax Credit (Section 41) — TY2025 / Filed

Supports established United States companies with income tax credits tied to qualified innovation spending.

OpenInternal Revenue ServiceUnited States
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About

The Section 41 R&D Tax Credit for established companies provides a non-refundable federal income tax credit equal to 20% of qualified research expenses above the computed base amount. The credit is permanent in the tax code, carries forward up to 20 years if unused, and is claimed on Form 6765 (Credit for Increasing Research Activities) attached to the TY2025 income tax return. Calendar-year filer…

What this grant funds

Federal income tax credit for established companies with qualified domestic research and development expenses, reducing tax liability up to 20% of incremental R&D spend.

Key facts
CycleiHow often this grant runs — e.g. annually, on a rolling basis, or a one-off call.Annual
Next deadlineiThe next date applications are due. Rolling means you can apply any time.15 Oct 2026
Decision timeiTypical time from the deadline to the funder's decision.—
Project durationiHow long the funded work is expected to run.—
Award typeiThe form of funding — grant, equity, loan, tax credit, etc.Tax credit
Match fundingiThe share of project costs you must cover yourself. 0% = fully funded.0%
Funding pooliThe total budget available across all awards in this round.—
Funding analytics

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Industries

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Eligibility criteria

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What you have to submit

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Timeline

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Last verified: 22 Jul 2026Source: www.irs.gov