{"jurisdiction":{"name":"United States","slug":"united-states","code":"US","region":"North America"},"program":{"label":"Section 41 credit","headline":"Credit on incremental QREs; payroll offset","refundClass":"Partly refundable","proposed":false},"creditIndex":{"score":63,"rank":18,"of":28,"methodologyVersion":"2026.1","scores":{"generosity":55,"refundability":60,"breadth":78,"ease":65}},"authority":{"name":"Internal Revenue Service","shortName":"IRS","url":"https://www.irs.gov"},"primarySources":[{"label":"Research credit overview","url":"https://www.irs.gov/businesses/research-credit","type":"guidance"},{"label":"Form 6765, Credit for Increasing Research Activities","url":"https://www.irs.gov/forms-pubs/about-form-6765","type":"form"}],"lastVerified":"2026-07","estimator":{"available":true,"type":"advanced","url":"https://www.creditindex.org/calculator/united-states"},"canonical":{"standards":"https://www.creditindex.org/standards/united-states","calculator":"https://www.creditindex.org/calculator/united-states","directory":"https://www.creditindex.org/directory/united-states","facts":"https://www.creditindex.org/standards/united-states/facts.json"},"disclaimer":"Informational only, not tax advice. The Credit Index score is an editorial assessment. Rates, refundability, and deadlines change; confirm with the administering authority.","generatedAt":"2026-07-28T06:32:24.866Z"}