Michigan Research University MQREs

A Michigan research university is either:

• A public university in Michigan, or
• An independent nonprofit college or university located in Michigan.

For more information, see MCL 206.677(8)(d) and MCL 206.717(8)(d).

Eligible businesses may claim an additional 5% credit (up to $200,000 annually) on top of the standard Research and Development (R&D) Tax Credit for any Michigan Qualified R&D Expenses (MQREs) incurred in collaboration with a Michigan research university.

To qualify for the additional 5% credit, the following must apply:

• The business must be eligible for the R&D Tax Credit.
• The nonprofit research organization that the business paid or incurred MQREs in collaboration with is a Michigan research university.
• A written agreement exists between the business and the university.
• The R&D Credit Application must include the name and address of the Michigan research university.

A copy of the written agreement between the business and the university is not required to be submitted with the R&D Credit Application. Treasury may request a copy of the written agreement at a later date.