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A Senate bill currently in discussion would offer startups doing research and development the option to take advantage of a tax credit program through a partial rebate before they become profitable and owe any taxes.

SB 215-FN-A would allow businesses to choose to receive a rebate on their research and development tax credit instead of having that credit be used as an offset of their business profits tax liability. The rebate would be for up to 65 percent of the tax credit offered to the business. - See more at: http://www.unionleader.com/article/20150302/NEWS02/150309926&template=mobileart#sthash.A1nWBZ2S.dpuf
 

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