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Unitary Business Groups (UBGs)
Unitary Business Groups (UBGs)
Unitary Business Groups
For all Corporate Income Tax (CIT) purposes, all members of a Unitary Business Group (UBG) are defined as a single taxpayer, and for Research and Development (R&D) Tax Credit purposes, cannot file or claim the credit as separate entities.
Eligible CIT UBGs must base their credit calculations on the group’s combined values.