Vermont § 5930ii - Research and development tax credit

Full text of Vermont Vermont Statutes Online § 5930ii — Research and development tax credit, with citation guidance and answers to common questions.

§ 5930ii. Research and development tax credit

  • (a) A taxpayer of this State shall be eligible for a credit against the tax imposed under
    this chapter in an amount equal to 27 percent of the amount of the federal tax credit
    allowed in the taxable year for eligible research and development expenditures under
    26 U.S.C. § 41(a) that are made within this State. (b) Any unused credit available under subsection (a) of this section may be carried forward
    for up to 10 years. (c) Each year, on or before January 15, the Department of Taxes shall publish a list containing
    the names of the taxpayers who have claimed a credit under this section during the
    most recent completed calendar year. (Added 2009, No. 2 (Sp. Sess.), § 22; amended 2013, No. 174 (Adj. Sess.), § 37, eff. Jan. 1, 2014.)

Source: official Vermont text · Last verified 2026-08-27

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Frequently Asked Questions About Vermont § 5930ii

What does Vermont Statutes Online § 5930ii cover?

Section 5930ii ("Research and development tax credit") is part of the Vermont Statutes Online, the codified statutory law of Vermont. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Vermont § 5930ii?

A common citation format is "Vermont Statutes Online § 5930ii" (Vermont). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Vermont law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Vermont official source linked on this page or consult a licensed Vermont attorney.

How does Vermont § 5930ii apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Vermont can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Vermont.