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Congress enacted the research credit to encourage businesses to engage in additional, high-risk research activities. Whether computer software development qualifies for the credit is an ongoing ...

The demands of modern software development mean programmers are being asked to write more code and deliver new functionality faster than ever before. The adage of “not reinventing the wheel” has given ...

The Tax Cuts and Jobs Act of 2017 (TCJA) introduced significant changes to the tax treatment of specified research and experimentation (SRE) expenditures. Historically, companies were able to ...