这是一个R&D为纳税人提供税收抵免&D支出, 适用于自1月1日起的纳税年度, 2016, 但在1月1日之前, 2022. 符合资格的申请人必须承担R&D费用超过500万美元. 的 credit is equal to 10% of the difference between (i) the Virginia qualified research and development expenses paid or incurred by the taxpayer during the taxable year and (ii) 50% of the average Virginia qualified research and development expenses paid or incurred by the taxpayer for the 3 taxable years immediately preceding the taxable year for which the credit is being determined. 主要公司R&D税收抵免. 由于7月1日.