Cedar Rapids Gazette: Rockwell Collins made one-fifth of the claims for Iowa’s research-and-development tax credit in 2017, a new report shows. Rockwell claimed more than $13.9 million in the Research Activities Credit last year, making it the largest claimant of a state incentive that awards companies for conducting research in Iowa. The tax credit has come under fire in recent years as Iowa has had to tighten its purse strings and make budget cuts. Critics of the credit have said it was designed to serve smaller startups, not large corporations that are the biggest recipients, and have suggested capping the program’s refundability.