 In 2007, Lynch signed into law the Research and Development Tax credit, which for the following five years appropriated $1,000,000 for companies to write off qualifying "manufacturing research and development" expenditures.In 2012, during his final State of the State address, Lynch proposed doubling the tax credit, citing its success in creating jobs, and slammed lawmakers for slashing funding to the state's community college system to fund a 10-cent reduction in the tobacco tax.In June 2010, Lynch signed a budget-balancing measure that repealed the state's LLC tax.