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Aerospace & defense companies and/or component manufacturers may be eligible for R&D tax credits for performing qualified research activities.​ For example, the following activities may be eligible for R&D tax credits:

  • Performing technical research on new and/or improved components, equipment, vehicles, or facilities

  • Performing technical research on designing, building and testing new technology (e.g. product, software, hardware)

  • Performing technical design validation testing to satisfy regulatory requirements

  • Developing new and/or improving manufacturing methods or processes (e.g. design integration of robotics, machinery, equipment, hardware, software, enhanced scaling protocols)

  • Developing new or improved fasteners and bonding agents

  • Developing new and/or improving metal forming, welding, or machining techniques (e.g. waste reduction, throughput enhancement)

  • Developing new and/or improving material composites (weight optimization, durability, tension strength, etc.)

  • Developing new and/or improving tooling (e.g. mechanized design enhancements)  

  • Developing products and/or methods in response to changing industry regulation and requirements

  • Developing new and/or improving qualification or environmental testing (stress screening, temperature resistance, spatial constraints) 

  • Developing new and/or improved system operations (e.g. hardware, software, machinery), communications, and integration

  • Developing new and/or improved applications for engineering plastic components

  • Developing new and/or improved alloys and powdered metallurgy components

  • Developing new and/or improved surface or coating treatments , (e.g.  passivation, non-electrolytic finishing, hardening techniques, heat treatment)

  • Designing and/or fabrication of prototypes (satellites, radio frequency, aircraft / defense components, etc.)

  • Designing new and/or improved automation or robotics processes

  • Designing new and/or improved jigs, dies, fixtures, and tooling

  • Designing new and/or improved aircraft. spacecraft, satellite technologies (optimize strength, minimize weight, etc.)

  • Designing new and/or improved methods for manufacturing avionics (e.g. communications, navigation, the display systems) and cable harness assemblies

  • Testing prototypes and first articles for validation and experimentation iterations

  • Experimenting with new and/or improved ways to increase product yield and decrease cycle times

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