{"status":200,"message":"Success","data":{"id":"1fdadfb4-263f-5323-bb4d-4d1043529f81","title":"Qualified Research Expense Tax Credit Program","identifiers":{"systemId":{"registry":{"code":"opp:opengrants:system","url":"https://opengrants.io/common-grants/registries/opp-opengrants-system.json"},"id":"3ddc52b4-28c1-4f52-a613-a48e8b26976a"},"otherIds":{"opp:opengrants:program":{"registry":{"code":"opp:opengrants:program","url":"https://opengrants.io/common-grants/registries/opp-opengrants-program.json"},"id":"mo:ded-qualified-research-expense-tax-credit-program"}}},"status":{"value":"forecasted","description":"Expected: September 2027"},"description":"The program provides a credit against Missouri income and financial institutions tax equal to 15% of additional qualified research expenses, or 20% when the research is done with a Missouri public or private college or university, for tax years beginning on or after January 1, 2023. A single taxpayer may receive up to $300,000 a year, and total credits may not exceed $10 million a year, with $5 million set aside for small, minority-owned and women-owned businesses.","funding":{"details":"Up to $300,000 per taxpayer per year","totalAmountAvailable":{"amount":"10000000.00","currency":"USD"},"maxAwardAmount":{"amount":"300000.00","currency":"USD"}},"funders":{"primary":{"id":"cce7a847-0fab-50bc-bffe-0f51f2db34c4","name":"Missouri Department of Economic Development","identifiers":{"otherIds":{"org:opengrants:funder":{"registry":{"code":"org:opengrants:funder","url":"https://opengrants.io/common-grants/registries/org-opengrants-funder.json"},"id":"226615bc-e038-447c-9a88-83d7e5b602c6","allIds":[{"id":"226615bc-e038-447c-9a88-83d7e5b602c6","status":"active"}]},"org:us:mo:agency":{"registry":{"code":"org:us:mo:agency","url":"https://opengrants.io/common-grants/registries/org-us-mo-agency.json"},"id":"DED"}}}}},"keyDates":{"otherDates":{"nextCycle":{"name":"Expected next cycle","eventType":"other","details":"Expected: September 2027","description":"Projected from the program cycle, not a confirmed date"},"cycle":{"name":"Application cycle","eventType":"other","details":"Annual; applications due September 30 each year; the tax year 2025 cycle ran August 1, 2026 to September 30, 2026 and is closed"}}},"acceptedApplicantTypes":[{"value":"for_profit_small_business","description":"Business"},{"value":"for_profit_not_small_business","description":"Business"},{"value":"individual","description":"Individual"},{"value":"non_profit_with_501c3","description":"Nonprofit"},{"value":"nonprofit_without_501c3","description":"Nonprofit"}],"source":"https://ded.mo.gov/programs/business/QRE","customFields":{"contactInfo":{"name":"contactInfo","fieldType":"object","value":{"email":"ded_bcs.moworks@ded.mo.gov","phone":"573-751-3713 or 573-522-3654"},"description":"Program contact","schema":"https://commongrants.org/custom-fields/contactInfo"},"eligibilityCriteria":{"name":"eligibilityCriteria","fieldType":"object","value":{"details":"Taxpayers with Missouri qualified research expenses in at least one of the last three tax years, registered and in good standing with the Missouri Secretary of State where required. Small businesses (50 or fewer full-time employees) and minority or women's business enterprises (self-attested) qualify for the set-aside. Individuals, partnerships, corporations and tax-exempt charitable organizations with Missouri unrelated business taxable income; governmental entities are ineligible."},"description":"Who is eligible, in the funder's words","schema":"https://commongrants.org/custom-fields/eligibilityCriteria"},"additionalInfo":{"name":"additionalInfo","fieldType":"object","value":{"url":"https://ded.mo.gov/program-lookup","description":"Missouri Department of Economic Development 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":"2026-11-04T07:15:34Z","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":"MO","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":"ded","description":"Portal key of the administering agency","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyAbbrev":{"name":"agencyAbbrev","fieldType":"string","value":"DED","description":"Administering agency abbreviation","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyUrl":{"name":"agencyUrl","fieldType":"string","value":"https://ded.mo.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","Individual","Nonprofit"],"description":"Portal applicant types","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"applicantTypesNotes":{"name":"applicantTypesNotes","fieldType":"string","value":"Individuals, partnerships, corporations and tax-exempt charitable organizations with Missouri unrelated business taxable income; governmental entities are ineligible.","description":"Notes on who may apply","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"purpose":{"name":"purpose","fieldType":"string","value":"State tax credit for increases in Missouri qualified research expenses.","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":"Up to $300,000 per taxpayer 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":"Online application in Submittable during the annual cycle, with FEIN or SSN, Missouri tax ID, E-Verify MOU, articles of incorporation, Secretary of State good standing, Missouri tax clearance and IRS Form 6765.","description":"How to apply","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"statutoryAuthority":{"name":"statutoryAuthority","fieldType":"string","value":"Section 620.1039, RSMo","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; applications due September 30 each year; the tax year 2025 cycle ran August 1, 2026 to September 30, 2026 and is closed","description":"Application cycle pattern","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"nextDeadlineDisplay":{"name":"nextDeadlineDisplay","fieldType":"string","value":"Expected: September 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":"If requests exceed the cap, credits are issued pro rata, with businesses under five years old issued full credits first. No credit is issued on the part of current-year expenses above 200% of the prior three-year average. Tax Credit Accountability Act reports are due to the Department of Revenue by June 30 for three years after issuance.","description":"The catch: match, reporting, restrictions","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"applicantTip":{"name":"applicantTip","fieldType":"string","value":"Pairing the research with a Missouri college or university raises the credit from 15% to 20%.","description":"A non-obvious, actionable tip","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"programSlug":{"name":"programSlug","fieldType":"string","value":"ded-qualified-research-expense-tax-credit-program","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-missouri/#p-ded-qualified-research-expense-tax-credit-program","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://ded.mo.gov/programs/business/QRE","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":"2026-11-03","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":"2026-11-04T05:37:34.961108+00:00","lastModifiedAt":"2026-11-09T12:38:13Z","competitions":[],"awards":[]}}