The programs described below often qualify for the M&E Tax Exemption:

  • Advanced Computing - Technologies used in the design and development of computing hardware and software, including innovations in designing the full spectrum of hardware from hand-held calculators to super computers and peripheral equipment.
  • Advanced Materials - Materials with engineered properties created through the development of specialized processing and synthesis technology, including ceramics, high-added metals, electronic materials, composites, polymers and biomaterials.
  • Biotechnology - The application of technologies, such as DNA techniques, biochemistry, molecular and cellular biology, genetics and genetic engineering, cell fusion techniques, and new bioprocesses, using living organisms, or parts of organisms, to produce or modify products, to improve plants or animals, to develop microorganisms for specific uses, to identify targets for small molecule pharmaceutical development, or to transform biological systems into useful processes and products or to develop microorganisms for specific uses.
  • Electron Device Technology - technologies involving microelectronics; semiconductors, electronic equipment and instrumentation; radio frequency, microwave and millimeter electronics; optical and optic-electrical devises; and data and digital communication and imaging devices.
  • Environmental Technology - Assessment and prevention of threats or damage to human health or the environment, environmental cleanup, and the development of alternative energy sources.

The programs described below do not qualify for the M&E Tax Exemption:

  • Adaptation or duplication of existing products where the products are not substantially improved by application of the technology.
  • Surveys and studies.
  • Social science and humanities research
  • Market research or testing.
  • Quality control.
  • Sale promotion and services.
  • Computer software developed for internal use.
  • Research in areas such as improved style, taste, and seasonal design.