Number 9: Minnesota
The following is a list of special incentives enacted by the Minnesota legislature and adopted by individual business communities:

• R&D tax credits up to 15%.
  
  
• 15 year carryforward on net operating losses.
  
  
• Agricultural Utilization Research Institute provides technical assistance and up to $100,000 in financial assistance to firms developing new uses for Minnesota farm products.
  
  
• Minnesota Project Innovation provides grant writing assistance for small businesses, along with identifying and assisting in technology transfers.
  
  
• The University of Minnesota's Biological Process Technology Institute is an incubator that operates lab and pilot plant facilities. Also provides access to research equipment.
  
  
• Minnesota Technology Corridor Corporation links emerging technology businesses with business resources, including venture capital, tax incentives, management assistance, and technology development.
  
  
• Minnesota Project Outreach provides business information to small companies, including access to technical experts, technical and marketing literature, vendor resources, and University of Minnesota resources.
  
  
• Advantage Minnesota, Inc. provides confidential information to companies thinking of locating there
  

Business Facilities Magazine (Oct. 1999) ranked states with thriving biotechnology industries. The rankings were based on the following factors:

1. The total biotechnology employment in 1999.
2. The numeric change in the number of jobs added between 1990-1997.
3. The total biotechnology establishments in 1997.
4. The numeric change in the number of biotechnology establishments from 1990-1997.