States offering R&D tax credit:
| Alaska | Idaho | Minnesota | South Carolina |
| Arizona | Illinois | Nebraska | Texas |
| Arkansas | Indiana | New Hampshire | Utah |
| California | Iowa | New Jersey | Vermont |
| Colorado | Kansas | New Mexico | Virginia |
| Connecticut | Kentucky | New York | Wisconsin |
| Delaware | Louisiana | North Dakota | |
| Florida | Maine | Ohio | |
| Georgia | Maryland | Pennsylvania | |
| Hawaii | Massachusetts | Rhoda Island |
States without R&D tax credit:
| Alabama | Montana | Oregon | West Virginia |
| Michigan | Nevada | South Dakota | Wyoming |
| Mississippi | North Carolina | Tennessee | |
| Missouri | Oklahoma | Washington |