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defined in section 41(d) of the Internal Revenue Code of 1986. <br /> <br />(5) "Qualified high technology" means one or moro of the <br />following activities: <br /> <br />[3) advanced computing, which is any technology used In the <br />design and development of any of the following: <br /> <br />(A) computer hardwaro and software; <br /> <br />(I~) data communications; and <br /> <br />(C) information technologies; <br /> <br /> (ii) advanced materials, which aro materials with <br />engineered properties created through t~e development of <br />specialized process and synthesis technology; <br /> <br />(iii) biotechnology, which is any technology that uses <br />living organisms, ceils, macromolecules, microorganisms, or <br />substances from living organisms to make or modify a product, <br />improve plants or animals, or develop microorganisms for useful <br />purposes; <br /> <br /> (iv) electronic device technology, which is any technology <br />that involves microele,.~ v,~ics, semiconductors, electronic <br />equipment, and ins'~'umentetion, radio frequency, microwave, and <br />millimeter elec'ffonics, and optical and optic-elec'~cal <br />devices, or date and digital communications and imaging devices; <br /> <br />(v) engineering or laboratory testing related to the <br />development of a product; <br /> <br />(v[~ technology that assists in the assessment or <br />provention of throats or damage to human health or the <br />environment, including, but not limited to, environmental <br />cleanup technology, pollution prevention technology, or <br /> <br />-343- <br /> <br /> <br />