State R&D Tax Credit Matrix: A 2026 Programmatic Guide

State R&D tax credit programs run in more than 30 states, stacking on top of the federal Section 41 credit on the same qualified research expenses. Rates add roughly 3% to 24% of QREs, and states like Connecticut, Hawaii, New York, Minnesota, and Arizona pay cash even at zero tax liability. Indinero maps every state you’re owed as one tax engagement, and pricing starts at $750/mo.