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
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