R&D Tax Credit: Federal Research and Development Tax …
https://taxfoundation.org/research/all/federal/research-and-development-tax/
WEBApr 13, 2021 · The R&D tax credit now has four separate elements: the regular credit, the alternative simplified credit, the energy research credit, and the basic (or university) research credit. In any year, taxpayers can take the energy research credit and the basic research credit, along with either the regular credit or the alternative simplified credit.
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