Seed-Capital Fund Credit
On this page find information and instructions for claiming the Seed-Capital Fund Credit.
- Tax Credit Code: 126
Summary
This provides tax credits for certain qualified investments into a research fund, or a legal entity in which the research fund has invested, made on or after July 1, 2008. Credits claimed but not used may be carried forward for 10 years. For taxable years beginning on or after January 1, 2025, any credits generated but not used may be carried forward for five years.