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What is the Research & Development
The Research and Development tax credit, (aka, r&d tax credit, credit r&d, r and d tax credit, r d tax credit, etc.) is a federal benefit that rewards companies for investing in innovative advancements of products, processes, formulas, or software.
New or Improved
The taxpayer develops new or improved products, processes, or software.
There was a level of technical uncertainty in the project design, process, or outcome.
Includes a process of systematic experimentation to resolve the uncertainty.
The project was technological in nature relying on physics, biology, engineering, chemistry, or computer science.