Qualified research and development definition

Qualified research and development means research and
Qualified research and development means research and development performed within this state in the fields of advanced computing, advanced materials, biotechnology, electronic device technology, and environmental technology.
Qualified research and development means R&D performed within Washington in the fields of advanced spacecraft manufacturing, life science, and environmental technology.

Examples of Qualified research and development in a sentence

  • Qualified research and development expenditures include the cost of clinical trials for drugs and certification by Underwriters Laboratories.

  • Qualified research and development expenditures do not include legal expenses, patent fees, or any other expense not incurred directly for qualified research and development.

  • Qualified research and development expenses means the sum of in-house and contract research and development expenses for qualified research and development allocated to West Virginia, which are paid or incurred by the eligible Taxpayer during the taxable year.

  • Qualified research and development expenditures" means operating expenses, including wages, compensation of a proprietor or a partner in a partnership, benefits, supplies, and computer expenses, directly incurred in qualified research and develop- ment by a person claiming the business and occupation tax credit provided by RCW 82.04.4452.

  • Qualified research and development expenses include expenses related to reformulating ex- isting vaccines, countermeasures, or prod- ucts.

  • Participating teachers made a developing assignment in order to observe targets for microbial contamination in their work environments.

  • Qualified research and development means “research and development performed within this state in the fields of advanced computing, advanced materials, biotechnology, electronic device technology, and environmental technology.” RCW 82.63.010(14) (emphasis added).

  • Under RCW 82.04.4452(9)(c),[8] research and development spending means “qualified research and development expenditures plus eighty percent of amounts paid to a person to conduct qualified research and development.” Qualified research and development expenditures means “operating expenses, including wages, .

  • Qualified research and development expenditures two years ago:b.$c.

  • Qualified research and development expenditures in preceding year:a.$b.


More Definitions of Qualified research and development

Qualified research and development means research and development performed exclusively within this state in the fields of advanced materials, biotechnology, and environmental technology.
Qualified research and development means research and development performed in Tennessee in the fields of advanced computing, advanced materials, biotechnology, electronic device technology, or environmental technology. In order to constitute "qualified research and development" for purposes of this act, a research and development project:
Qualified research and development means research and development that occurs in West Virginia.

Related to Qualified research and development

  • Research and development means (1) theoretical analysis, exploration, or experimentation; or (2) the extension of investigative findings and theories of a scientific or technical nature into practical application for experimental and demonstration purposes, including the experimental production and testing of models, devices, equipment, materials, and processes. Research and development does not include the internal or external administration of radiation or radioactive material to human beings.

  • Research and development facility means an establishment engaged in laboratory, scientific, or experimental testing and development related to new products, new uses for existing products, or improving existing products. The term does not include an establishment engaged in efficiency surveys, management studies, consumer surveys, economic surveys, advertising, promotion, banking, or research in connection with literary, historical, or similar projects.

  • Planned development means a real property development other than a community apartment project, a condominium project, or a stock cooperative, having either or both of the following features:

  • Land development means the erection of buildings or structures on land, or the change of use of land, including township establishment, the subdivision or consolidation of land or any deviation from the land use or uses permitted in terms of an applicable land use scheme;

  • Transit-oriented development means infrastructure improvements that are located within 1/2 mile of a transit station or transit-oriented facility that promotes transit ridership or passenger rail use as determined by the board and approved by the municipality in which it is located.

  • Commercial Development Plan means the written commercialization plan attached as Appendix E.

  • Michigan economic development corporation means the public body corporate created under section 28 of article VII of the state constitution of 1963 and the urban cooperation act of 1967, 1967 (Ex Sess) PA 7, MCL 124.501 to 124.512, by a contractual interlocal agreement effective April 5, 1999, as amended, between local participating economic development corporations formed under the economic development corporations act, 1974 PA 338, MCL 125.1601 to 125.1636, and the Michigan strategic fund. If the Michigan economic development corporation is unable for any reason to perform its duties under this act, those duties may be exercised by the Michigan strategic fund.

  • Residential Development means lands, buildings or structures developed or to be developed for residential use;

  • Substantial development means any development of which the total cost or fair market value exceeds two thousand five hundred dollars, or any development which materially interferes with the normal public use of the water or shorelines of the state; except that the following shall not be considered substantial developments for the purpose of this chapter:

  • Major development means an individual “development,” as well as multiple developments that individually or collectively result in:

  • New development means development resulting from the conversion of previously undeveloped land or agricultural land uses.

  • Professional development means training programs for