R&D Tax Credits definition

R&D Tax Credits means any U.S. federal income tax credits for research activities under Section 41 of the Code, and, for the purpose of applying Section 4.03(e), any state or local income or franchise tax credits that are directly analogous to tax credits for research activities under Section 41 of the Code.
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R&D Tax Credits means those R&D tax credits to be paid by the relevant Governmental Authority to NXP France (following the merger between NXP Crolles, NXP France and NXP Rennes), as set out in the table included in Clause 6.11.1;
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R&D Tax Credits has the meaning set forth in the definition of “Company Cash.”
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Examples of R&D Tax Credits in a sentence

  • Subject to the allocation of R&D Tax Credits solely to Holders of Class A Units, any non-cash asset distributed to one or more Holders shall first be valued at its fair market value to determine the Net Profit or Net Loss that would have resulted if such asset were sold for such value, such Net Profit or Net Loss shall then be allocated pursuant to Article 6, and the Holders' Capital Accounts shall be adjusted to reflect such allocations.

  • The projected effective tax rate assumes federal research and development tax credits (R&D Tax Credits) are available for the entire fiscal year, although legislation authorizing R&D Tax Credits beyond December 31, 2007 has yet to be enacted.

  • Legislation allowing for Federal Research and Development Tax Credits (R&D Tax Credits) expired on December 31, 2007.

  • The assumptions underlying Opthea’s projected Scheme and R&D Tax Credits are based on actual amounts received for the 2022 financial year as a proportion of qualifying expenditure under the scheme.

  • The earnings per share guidance range is based upon a projected effective income tax rate in the range of 32.5% to 33.5% and assumes that the negative impact resulting from the recognition of no additional federal R&D Tax Credits for the remainder of the fiscal year will be offset by the favorable effect of higher state income tax credits and incentives as well as the potential resolution of certain tax matters.

  • The effective income tax rate for the first six months of fiscal year 2007 includes an approximate 3 percentage point benefit related to the first quarter retroactive recognition of research and development tax credits attributable to the period from January 1, 2006 to September 30, 2006 as legislation was enacted during the first quarter of fiscal year 2007 that extended the availability of R&D Tax Credits from January 1, 2006 through December 31, 2007.

  • Legislation allowing for federal research and development tax credits (R&D Tax Credits) expired on December 31, 2007.


More Definitions of R&D Tax Credits

R&D Tax Credits means scientific research and experimental development investment tax credits under the Tax Act and any similar Canadian provincial investment Tax credits.
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R&D Tax Credits means scientific research and experimental development investment tax credits ‎under the Tax Act and any similar Canadian provincial investment Tax credits‎.
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R&D Tax Credits means the applicable incentive tax credits currently provided by the Commonwealth of Puerto Rico under Act No. 73 of May 28, 2008, as amended, to eligible Persons and businesses equal to 50% of all eligible expenditures made for qualifying research and development.
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R&D Tax Credits means the research and development tax credits claimed or to be claimed by the Company pursuant to Section 766 TCA in respect of expenditure incurred on research and development during the Relevant Financial Years.
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Related to R&D Tax Credits

  • Tax Credits means the low-income housing tax credits found in Section 42 of the Code, and all rules, regulations, rulings, notices and other promulgations thereunder.

  • child tax credit means a child tax credit under section 8 of the Tax Credits Act 2002;

  • Input Tax Credit means the credit of input tax;

  • Tax Credit means a credit against, relief or remission for, or repayment of any Tax.

  • council tax benefit means council tax benefit under Part 7 of the SSCBA; “couple” has the meaning given by paragraph 4;

  • Tax Attribute or “Attribute” shall mean a net operating loss, net capital loss, unused investment credit, unused foreign tax credit, excess charitable contribution, general business credit or any other Tax Item that could reduce a Tax.

  • Combined Tax Return means a Tax Return filed in respect of U.S. federal, state, local or non-U.S. income Taxes for a Combined Group, or any other affiliated, consolidated, combined, unitary, fiscal unity or other group basis (including as permitted by Section 1501 of the Code) Tax Return of a Combined Group.

  • Sales Tax Revenues means taxes collected under the Virginia Retail Sales and Use Tax Act

  • Tax Revenues means the Personal Income Taxes and such other revenues, including Alternative Revenues (but excluding Building Aid), as the Authority may derive directly from the State from taxes imposed by the City or the State and collected by the State.

  • Assumed Tax Rate means the highest effective marginal combined U.S. federal, state and local income tax rate for a Fiscal Year prescribed for an individual or corporate resident in New York, New York (taking into account (a) the nondeductiblity of expenses subject to the limitation described in Section 67(a) of the Code and (b) the character (e.g., long-term or short-term capital gain or ordinary or exempt income) of the applicable income, but not taking into account the deductibility of state and local income taxes for U.S. federal income tax purposes). For the avoidance of doubt, the Assumed Tax Rate will be the same for all Partners.

  • Deductions means any deductions which the Employment Business may be required by law to make and in particular in respect of PAYE pursuant to Sections 44-47 of the Income Tax (Earnings and Pensions) Act 2003 and Class 1 National Insurance Contributions;

  • Credits means the Federal and State Housing Tax Credit program.