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High Technology R&D Tax Incentives Study

Report of the Department of Revenue

Prepared Pursuant to
Chapter 66, Laws of 1994 (SB 6573)

Analysis by the Research Division
Mary Welsh, Assistant Director

December 2000

TABLE OF CONTENTS


Chapter 1: Observations and Findings
Chapter 2: Description and History of Programs
Chapter 3: Program Utilization
Research and Development Credit Program Tables (RCW 82.04.4452)
Table 3.1: Research and Development Credit Activity by Technology Type
Table 3.2: Research Credits Taken
by County
Table 3.3: Count of Firms Taking
Research Credits by County
Research and Development Deferral/Exemption Program Tables (RCW 82.63) 10-11
Table 3.4: Deferral/Exemption Projects by Technology Type 1995-2000
Table 3.5: Approved Research and Development Projects
Table 3.6: Deferred/Exempted Taxes
by County by Year
Chapter 4: Administration of the Programs and Data Limitations
Chapter 5: Profile of Firms Taking the
R&D Credit
Chapter 6: Analytical Tables and Discussion
Table 6.1: Washington to U.S. Employment by SIC Group
Table 6.2: Tax Benefit Summary for R&D Program Participants
Table 6.3: Tax Benefits as Share of Gross
by Size Group of Firm
Description of Tables 6.1-6.3
Table 6.4: Annual Patents, Washington and U.S.
Table 6.5: Washington Rankings for
"High Tech" Patent Classes
Description of Patent Trends and
Technical Notes

Appendices
Appendix A: Summer 2000 Survey of
High Tech Firms
Appendix B: Declaration - Research and Development Credit
Appendix C: High Technology Application for Tax Deferral