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Architecture and/or engineering firms 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 pre-BID / evaluation for potential engineering / architecture project consulting

  • Performing technical research on new and/or improved designs that optimize material, energy and/or resource usage

  • Performing technical research on new and/or material testing processes (e.g. characteristics measurement, behavior of substances)

  • Integrating transport systems into the design of a structure and/or product development

  • Integrating technical processes  (e.g. software /hardware or machinery implementation requirements)

  • Computer Assisted Design (CAD) iterations including enhancements of consistency, reliability, functionality, or features

  • Programmable Logic Controller (PLC) iterations to improve processes (e.g. manufacturing, assembly lines, robotic devices, process fault diagnosis)

  • Designing improved systems (e.g. heating, ventilation, and air conditioning (HVAC))

  • Designing new and/or unique drainage systems and flare stations

  • Designing for environmental sustainability, including environmental impact technical studies

  • Designing spatial requirements to improve facility scale and/or output 

  • Designing protocol systems (e.g. control, energy consumption, telecommunication, security, protection)

  • Designing performance and/or quality development testing 

  • Developing improved construction and/or build techniques (e.g. sustainability concerns, pollution control, and waste treatment)

  • Developing unique and/or improved designs, material selection, techniques, and processes 

  • Developing enhanced efficiency processes (e.g. extraction and treatment systems)

  • Developing electrical systems and electrical retrofits

  • Developing or improving facilities (filtration systems, spatial design constraints, electrical components and integration)

  • Developing unique projects and techniques regarding environmental factors (e.g. structural requirements and/or conditions)

  • Evaluating alternative structural design

  • Testing new and/or improve experimental substitute energy conduction systems

  • Testing new and/or improve experimental alternative resource flow/filtration systems

 

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