Massachusetts Life Sciences Tax Incentive Program

The Massachusetts Life Sciences Tax Incentive Program sits under the Massachusetts Life Sciences Center, a Massachusetts quasi-public agency created under the state life sciences initiative. It is a refundable tax-credit route for life sciences companies that create and retain permanent Massachusetts jobs. The program allocates up to $40 million annually, and credit beyond tax liability is refundable under Massachusetts tax law. The 2026 cycle closed on March 31, 2026, and the next cycle is expected in January 2027. It is administered under Massachusetts General Laws Chapters 62 and 63, which makes the filing path straightforward for applicants. The strongest fit is a for-profit company with Massachusetts hiring plans and the tax posture to use a jobs credit rather than a grant. Because the instrument is a tax credit, applicants move through state tax administration instead of a normal grant review process, and the practical payoff comes from permanent job creation.

Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.