{"status":200,"message":"Success","data":{"id":"f01fed24-09ce-5183-bcc3-dfec9cf8a5c7","title":"Tax Credit for Research Activities","identifiers":{"systemId":{"registry":{"code":"opp:opengrants:system","url":"https://opengrants.io/common-grants/registries/opp-opengrants-system.json"},"id":"5a3214c3-23b2-5f5e-b84e-ea98d92a9c92"},"otherIds":{"opp:opengrants:program":{"registry":{"code":"opp:opengrants:program","url":"https://opengrants.io/common-grants/registries/opp-opengrants-program.json"},"id":"hi:dbedt-tax-credit-for-research-activities"}}},"status":{"value":"forecasted","description":"Expected: March 2027"},"description":"The Tax Credit for Research Activities is a refundable income tax credit for a qualified high technology business, equal to the federal credit for research activities under section 41 of the Internal Revenue Code as modified by Hawaiʻi law. DBEDT reviews each application and issues a certificate the taxpayer files with its tax return. Certifications are issued first come, first served until the annual cap is reached.","funding":{"details":"Equal to the federal research credit as modified by state law; $5 million is available statewide per year","totalAmountAvailable":{"amount":"5000000.00","currency":"USD"}},"funders":{"primary":{"id":"94a5996d-e454-5306-80d8-b2ce0fe97fee","name":"Department of Business, Economic Development and Tourism","identifiers":{"otherIds":{"org:opengrants:funder":{"registry":{"code":"org:opengrants:funder","url":"https://opengrants.io/common-grants/registries/org-opengrants-funder.json"},"id":"231e2e1c-f0fd-515a-9c79-753f716c9064","allIds":[{"id":"231e2e1c-f0fd-515a-9c79-753f716c9064","status":"active"}]},"org:us:hi:agency":{"registry":{"code":"org:us:hi:agency","url":"https://opengrants.io/common-grants/registries/org-us-hi-agency.json"},"id":"DBEDT"}}}}},"keyDates":{"otherDates":{"nextCycle":{"name":"Expected next cycle","eventType":"other","details":"Expected: March 2027","description":"Projected from the program cycle, not a confirmed date"},"cycle":{"name":"Application cycle","eventType":"other","details":"Annual. The 2026 application period ran March 2 to March 31, 2026, with certifications expected around June 30, 2026. The credit is repealed on December 31, 2029."}}},"acceptedApplicantTypes":[{"value":"for_profit_small_business","description":"Business"},{"value":"for_profit_not_small_business","description":"Business"}],"source":"https://dbedt.hawaii.gov/taxcredits/","customFields":{"eligibilityCriteria":{"name":"eligibilityCriteria","fieldType":"object","value":{"details":"A company registered to do business in Hawaiʻi that conducts more than 50% of its activities in qualified research in the State and has no more than 500 employees. The section 41 base amount now applies. Qualified high technology businesses with no more than 500 employees."},"description":"Who is eligible, in the funder's words","schema":"https://commongrants.org/custom-fields/eligibilityCriteria"},"additionalInfo":{"name":"additionalInfo","fieldType":"object","value":{"url":"https://invest.hawaii.gov/business-programs/business-incentives-and-programs/","description":"Department of Business, Economic Development and Tourism grants page"},"description":"Where the agency publishes its programs","schema":"https://commongrants.org/custom-fields/additionalInfo"},"fundingInstrument":{"name":"fundingInstrument","fieldType":"string","value":"tax credit","description":"grant, loan, grant+loan, tax credit, rebate, in-kind or other","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"fundingSource":{"name":"fundingSource","fieldType":"string","value":"State","description":"State, Federal, Federal and State, or Other","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"lastSyncedAt":{"name":"lastSyncedAt","fieldType":"string","value":"2026-11-15T06:04:25Z","description":"When the OpenGrants record data behind this opportunity was last refreshed (UTC)","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"stateCode":{"name":"stateCode","fieldType":"string","value":"HI","description":"USPS code of the state whose agency offers this funding","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyKey":{"name":"agencyKey","fieldType":"string","value":"dbedt","description":"Portal key of the administering agency","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyAbbrev":{"name":"agencyAbbrev","fieldType":"string","value":"DBEDT","description":"Administering agency abbreviation","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyUrl":{"name":"agencyUrl","fieldType":"string","value":"https://dbedt.hawaii.gov/","description":"Administering agency website","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"categories":{"name":"categories","fieldType":"array","value":["Science, Technology, and Research & Development"],"description":"Portal categories","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"applicantTypes":{"name":"applicantTypes","fieldType":"array","value":["Business"],"description":"Portal applicant types","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"applicantTypesNotes":{"name":"applicantTypesNotes","fieldType":"string","value":"Qualified high technology businesses with no more than 500 employees.","description":"Notes on who may apply","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"purpose":{"name":"purpose","fieldType":"string","value":"Refundable state income tax credit for qualified research, certified by DBEDT.","description":"One-line purpose","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"geography":{"name":"geography","fieldType":"string","value":"Statewide","description":"Geographic limits within the state","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"estimatedAmounts":{"name":"estimatedAmounts","fieldType":"string","value":"Equal to the federal research credit as modified by state law; $5 million is available statewide per year","description":"Estimated award amounts, as published","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"howToApply":{"name":"howToApply","fieldType":"string","value":"During the application period, upload the completed and signed Form N-346A online; the time DBEDT receives it sets the applicant's place in line. Then complete the Part B questionnaire and spreadsheet by the period's deadline.","description":"How to apply","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"electronicSubmission":{"name":"electronicSubmission","fieldType":"string","value":true,"description":"Where applications are submitted (url: … or email: …)","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"statutoryAuthority":{"name":"statutoryAuthority","fieldType":"string","value":"HRS section 235-110.91","description":"Statute or rule authorizing the program","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"cycle":{"name":"cycle","fieldType":"string","value":"Annual. The 2026 application period ran March 2 to March 31, 2026, with certifications expected around June 30, 2026. The credit is repealed on December 31, 2029.","description":"Application cycle pattern","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"nextDeadlineDisplay":{"name":"nextDeadlineDisplay","fieldType":"string","value":"Expected: March 2027","description":"What the portal shows as the next deadline","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"deadlineSource":{"name":"deadlineSource","fieldType":"string","value":"record-live","description":"editorial, record or cycle","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"stringsAttached":{"name":"stringsAttached","fieldType":"string","value":"Certificates go out first come, first served until the $5 million annual cap is reached, so timing matters. DBEDT may ask for expense and payroll documentation. The credit ends December 31, 2029.","description":"The catch: match, reporting, restrictions","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"programSlug":{"name":"programSlug","fieldType":"string","value":"dbedt-tax-credit-for-research-activities","description":"Stable program slug within the portal","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"programUrl":{"name":"programUrl","fieldType":"string","value":"https://opengrants.io/grants-in-hawaii/#p-dbedt-tax-credit-for-research-activities","description":"Program card on the portal page","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"opengrantsListingUrl":{"name":"opengrantsListingUrl","fieldType":"string","value":"https://dbedt.hawaii.gov/taxcredits/","description":"Listing URL on the bound OpenGrants record","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"bindingMode":{"name":"bindingMode","fieldType":"string","value":"record","description":"record, upstream, pending-import or none","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"verifiedOn":{"name":"verifiedOn","fieldType":"string","value":"2026-11-11","description":"Date the official page was last checked","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"cardStatus":{"name":"cardStatus","fieldType":"string","value":"published","description":"published, needs_review or retired","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"}},"createdAt":"2026-11-12T03:50:44.853Z","lastModifiedAt":"2026-11-15T14:38:02Z","competitions":[],"awards":[]}}