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THE FOUR-PART FRAMEWORK

Qualified research starts with what the team actually did.

01

Permitted purpose

The work aims to create or improve the function, performance, reliability, or quality of a business component.

02

Technological in nature

The process relies on principles of engineering, computer science, physical science, or biological science.

03

Elimination of uncertainty

At the outset, the team faces uncertainty about capability, method, or appropriate design.

04

Process of experimentation

The team evaluates alternatives through modeling, simulation, prototyping, testing, or systematic trial and error.

COMMON SIGNALS

Work worth a closer look.

Eligibility depends on specific facts, but these activities often signal that a focused federal or state credit review may be worthwhile.

  • Developing or improving software
  • Designing new products or components
  • Building and testing prototypes
  • Improving manufacturing processes
  • Testing alternative materials or methods
  • Solving engineering or scalability challenges

INDUSTRIES WE SERVE

AutomotiveAerospace & DefenseSoftware & SaaSManufacturingTechnology startupsEngineeringArchitecture & constructionFood & beverage

Eligibility is activity-based. An industry label alone does not determine whether work or costs qualify.