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State by State Incentives Guide

Buisness Facilities Contributed Content

If applying for a transferable credit certificate, no more than half the credit may be applied in a single calendar year. This includes property such as microscopes, chemical reagents, and software. Carried-Forward Annual Loss Credit (AS 43.55.023(b)): Taxpayers may receive credit of 25% of a carried-forward annual loss.

Income 108
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STATE INCENTIVES GUIDE

Buisness Facilities Contributed Content

The private sector participant finances 50 percent of the project cost and takes a first lien on assets pledged as collateral. The SBA takes a second lien on assets and finances up to 40 percent of the project cost, up to $1 million in some cases. This includes property such as microscopes, chemical reagents, and software.

Income 75