PSS TAX · SERVICE 11
AN R&D TAX CREDIT SPOTTER GUIDE
The Simple Test
Routine electrical design and installation aren’t R&D. Look instead for projects where engineers are trying to achieve new or appreciably improved electrical, electronic or control capability and existing components, architectures or established engineering approaches don’t provide a readily deducible solution.
Electronics, Electrical & Controls
Don’t rule it out just because…
Off-the-shelf components were incorporated
A PLC or commercially available controller was used
The finished system performs a familiar function
The development was embedded within a larger installation
Hardware and software teams worked together
Several prototypes failed
R&D vs probably not R&D
Potentially R&D
Developing embedded control hardware and firmware to achieve response accuracy and reliability that couldn’t be obtained using available controllers and established configurations.
Probably not R&D by itself
Designing and installing a conventional control panel using established components and standard engineering calculations.