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Research and Development
(R&D) Tax Credit
Receive a direct reduction of your federal and state tax liability for qualified expenses related to technology and product development.
R&D Tax Credit Basics
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The Research & Development (R&D) Program is designed to reward US companies for creating and building innovative new products and technologies.
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The One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025, provided a a valuable win for businesses investing in innovation.
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The OBBBA enhanced expensing rules and expanded refund opportunities for small businesses, delivering one of the most favorable updates to R&D tax treatment in years.
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Eligible R&D expenses typically include costs such as:
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W2 payroll
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Certain cloud computing costs
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Materials
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Outsourced services
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The New Face of the R&D Tax Credit
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The OBBBA delivered the biggest improvement to R&D tax incentives in recent years.
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Since 2022, Section 174 amortization limited cash flow and delayed deductions.
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Beginning 2025, companies may immediately expense or amortize domestic R&D costs.
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Small businesses can claim retroactive refunds for 2022–2024 expenses.
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All companies may accelerate unamortized R&D deductions over one to two years.
The R&D Study Process
01: Review
We kickoff the study by learning about your innovative work on products and technology. We identify projects, tasks, and other initiatives that qualify per IRS guidelines.
02: Organize
We integrate with your team to collect and categorize all qualifying expenses, such as W‑2 payroll for technical staff, US‑based contractors, and certain cloud computing costs to make sure we maximize your tax credit value.
03: Calculate
We calculate the maximum credit value you can claim using proven methods and provide full documentation and reporting that based on IRS requirements.
04: Value
We guide you through applying the credit to reduce your income or payroll tax liability, ensuring you realize the tax credit benefit as quickly as possible.