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State by State Incentives Guide

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Oil and Gas Service Industry Manufacturing Credit (AS 43.20.049): As part of the More Alaska Production Act passed in 2013, this is a credit of 10% of qualified oil and gas industry service expenditures, up to $10 million per taxpayer per year. Certain geothermal and open- or closed- loop biomass systems qualify through December 31, 2013.

Income 108
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STATE INCENTIVES GUIDE

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QUALIFIED DEFENSE AND SPACE CONTRACTOR TAX REFUND (QDSC): Florida defense, homeland security and space business contractors are given a competitive edge in consolidating contracts or subcontracts, acquiring new contracts or converting contracts to commercial production. The tax credit is in effect for five years and ends June 30, 2013.

Income 75