HIGH TECH R&D TAX INCENTIVES STUDY

Final 2000 Version

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 Employment 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