Currently 38 states in the US have active R&D tax credit programs in place and 12 states do not. State level R&D tax credits provide significant tax incentives for compensating businesses for their R&D efforts. R&D tax credits are a way states encourage and reward these companies to push creativity and innovation forward with their borders. This helps have a positive impact on their local communities and society as a whole. See below for a current list of the US states that maintain active R&D tax credit programs.