Tax Credits in North Carolina

Article 3J Tax Credits – Provide tax credits to qualifying businesses for job creation, investment in business property and in some cases investment in real property.
William S. Lee (Article 3A) Tax Credits – Repealed for business activities that occur on or after January 1, 2007. Article 3J Credits became effective for taxable years beginning on or after January 1, 2007.
Technology Development (Article 3F) Tax Credits – Provide tax credits for qualified North Carolina research expenses during a taxable year.
N.C. Ports Tax Credits – Provide tax credits toward income taxes paid by businesses or individuals using ports facilities at N.C. Ports at Morehead City and Wilmington.
Renewable Energy Tax Credits – Provide a tax credit of 35% of the cost of renewable energy property.

Interactive Digital Media Tax Credit – Provide tax credit for developing interactive digital media.