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Michigan Research University MQREs
Michigan Research University MQREs
What is a Michigan Research University?
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).
Michigan Research University MQREs
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.
Additional Credit Requirements
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.