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R&D Tax Credit — Qualified Small Business Payroll Offset (Section 41)

Offers Offset in payroll taxes using your qualified innovation spend through the innovation Tax Credit Qualified Small.

Internal Revenue ServiceUnited StatesTax credit
About

QSB payroll tax credit allows early-stage companies to redirect Section 41 R&D tax credit against employer payroll taxes. Annual cap raised to $500K by IRA (2022).

Industries covered
AIBiotechClimate TechCybersecurityEnergy TechHardwareIoT & EdgeAdvanced ManufacturingAdvanced MaterialsMedtechPhotonicsQuantumRoboticsSemiconductorsSpaceSynthetic Biology
Grants under R&D Tax Credit — Qualified Small Business Payroll Offset (Section 41)

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

R&D Tax Credit — QSB Payroll Offset (Section 41) — TY2025 / Filed
Open

Supports United States small businesses through payroll tax offsets when they fund qualifying innovation activity.

— pool·57 days
Last verified: 1 Jun 2026Source: www.irs.gov