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×
  • Home
  • About Us
    • Our Credentials
    • Our Story
    • Our CEO
    • Our Leadership Team
    • Our Fees
  • Services
    • R&D Tax Credit Preparation
    • Refundable R&D Tax Credit Services
    • Audit Defence and Advisory
    • R&D Tax Credit Compliance
    • R&D Audit Insurance
    • R&D Tax Credit Loans
    • DIY R&D Credit Software
    • Global R&D Tax Credit Services
      • Americas
      • Europe
      • Asia
      • Oceania
      • Africa
  • Knowledge Centre
    • Glossary
    • R&D TOOLS AND TRAINING
      • R&D CREDIT CALCULATOR
      • R&D DEADLINE CALCULATOR
      • ARE YOU ELIGIBLE
      • Substantiation Tracker
      • FILLING DEADLINES
      • R&D WORKSHOPS
      • innovationCAFE
    • Industry Examples
      • Industries A-F
        • Agriculture & Farming
        • AI & Software
        • Architecture & Construction
        • Automotive
        • Aviation
        • Biotechnology
        • Drones & Transportation
        • Fabrication
        • Film and Media
        • Food and Beverage
      • Industries G-O
        • Lean Manufacturing
        • Machine Die and Tool
        • Manufacturing
        • Maritime and Boating
        • Mining
        • Natural Medicine
        • Oil and Gas
      • Industries P-Z
        • Pharmaceuticals
        • Real Estate Development
        • Robotics & Engineering
        • Textiles, Clothing & Footwear
        • Theme Parks
        • Water Conservation
        • Zoo and Wildlife
    • ACCOUNTING ESSENTIALS
      • What is AMT?
        • AMT Thresholds
        • Calculating AMT
      • C-Corps
      • Documentation
      • Internal Software
      • Flow-through entities
        • Amendments
    • R&D Tax Credit Overview
      • Tips and Tricks
      • R&D Tax Credit History
      • Amended Claims
      • What are QREs?
    • Path Act
    • Federal Calculations
      • State Calculations
      • S-Corporations
      • Tax Credit Forms
      • State Timing Issues
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    • Patent of the Month
    • INDUSTRY NEWS
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  • R&D TAX CREDIT
    • South
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    • West
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        • Machine Tool and Die
        • Manufacturing
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        • Theme Parks
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    • CE Webinars for CPAs
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  • schedule a teleconference
By SR-US Editor
In New Mexico
Posted February 10, 2026

Discovering Information

Quick Answer: What is “Discovering Information” in New Mexico R&D Tax Law? In the context of the New Mexico Research and Development Tax Credit, “discovering [...]

0
Read More
By SR-US Editor
In New Mexico
Posted February 10, 2026

New or Improved Business Component

Quick Answer: What is a Business Component in New Mexico R&D Tax Law? A business component is any product, process, software, formula, or invention developed or improved for a functional [...]

0
Read More
By SR-US Editor
In New Mexico
Posted February 10, 2026

IRC Section 174

Quick Summary: The interaction between IRC Section 174 and the New Mexico R&D Tax Credit is defined by the state’s “rolling conformity” to federal tax codes. While the Tax [...]

0
Read More
By SR-US Editor
In New Mexico
Posted February 10, 2026

Internal Revenue Code (IRC) Section 41

Quick Answer: What is the New Mexico R&D Tax Credit? The New Mexico Technology Jobs and Research and Development Tax Credit is a state incentive that leverages the federal IRC § 41 [...]

0
Read More
By SR-US Editor
In New Mexico
Posted February 10, 2026

Qualified Research

0
Read More
By SR-US Editor
In New Mexico
Posted February 10, 2026

Qualified Facility

Quick Answer: What is a Qualified Facility in New Mexico? A Qualified Facility is a physical site in New Mexico (factory, mill, plant, refinery, warehouse, dairy, feedlot, or building complex) [...]

0
Read More
By SR-US Editor
In New Mexico
Posted February 10, 2026

Qualified Expenditure

Quick Answer: What is a Qualified Expenditure in New Mexico? A qualified expenditure constitutes the purchase price of property, labor, or services incurred for research at a qualified New Mexico [...]

0
Read More
By SR-US Editor
In New Mexico
Posted February 10, 2026

Additional Credit

New Mexico Additional R&D Tax Credit Overview The New Mexico Additional Research and Development Tax Credit is a performance-based incentive that offers a 5% to 10% credit against income tax [...]

0
Read More
By SR-US Editor
In New Mexico
Posted February 10, 2026

Basic Credit

Quick Answer: What is the New Mexico Basic R&D Tax Credit? The Basic Credit within the New Mexico Technology Jobs and Research and Development Tax Credit Act provides a five percent tax [...]

0
Read More
By SR-US Editor
In New Mexico
Posted February 9, 2026

NMSA §§ 7-9F-1 to 7-9F-13

Quick Summary: New Mexico R&D Tax Credit The Technology Jobs and Research and Development Tax Credit Act (NMSA §§ 7-9F-1 to 7-9F-13) provides a dual-tiered incentive for businesses [...]

0
Read More
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