Strategic Analysis of Limited Liability Companies and the New Hampshire Research and Development Tax Credit

A New Hampshire Limited Liability Company (LLC) is a separate business organization eligible for a nonrefundable tax credit based on 10% of qualified manufacturing research and development wages. This incentive reduces the LLC’s state tax liability at the entity level, specifically targeting domestic innovation within the manufacturing sector.

The emergence of the Limited Liability Company as the preferred entity for modern entrepreneurship has necessitated a significant evolution in state tax codes, particularly in jurisdictions like New Hampshire that maintain unique business tax structures. Unlike the federal tax system, which largely views the LLC as a pass-through entity where tax consequences flow directly to the individual members, New Hampshire treats the LLC as a distinct “business organization” subject to taxation at the entity level under the Business Profits Tax (BPT) and the Business Enterprise Tax (BET).1 This fundamental distinction is the cornerstone of understanding how the Research and Development (R&D) tax credit, authorized under RSA 77-A:5, XIII, applies to these organizations. The credit is designed to incentivize the high-stakes innovation inherent in manufacturing by providing a dollar-for-dollar reduction in state tax liability, yet its application for an LLC is governed by a complex interplay of state statutes, administrative rules, and federal definitions. Because the credit is nonrefundable and subject to a statewide aggregate cap, an LLC must navigate a precise administrative path—from the initial calculation of qualified wages to the final application on a combined or individual return—to capture the full value of its innovative activities.3

The Legal Identity of LLCs within the New Hampshire Tax Framework

The statutory definition of a “business organization” in New Hampshire is broader and more encompassing than the definitions found in many other state tax codes. Under RSA 77-A:1, I, the term includes any enterprise, whether a corporation, partnership, limited liability company, proprietorship, association, or business trust, provided it is organized for gain or profit and carries on business activity within the state.1 For the purposes of the R&D tax credit, this means the LLC is the primary actor. The credit does not manifest as a personal tax benefit for the members on their individual income tax returns; rather, it serves to reduce the tax burden of the LLC itself before any profits are even considered for distribution.3

This entity-level treatment persists regardless of how the LLC is classified for federal income tax purposes. Even if an LLC is a single-member entity that is “disregarded” by the Internal Revenue Service, New Hampshire law requires it to be treated as a separate entity for BPT and BET purposes if it meets the state’s filing thresholds.6 This creates a unique compliance environment where an LLC must track its R&D expenditures with a level of granularity that satisfies both federal requirements for the Internal Revenue Code (IRC) Section 41 credit and New Hampshire’s specific “manufacturing wage” mandate.5 The state’s Department of Revenue Administration (DRA) provides guidance that reinforces this separate-entity status, noting that each enterprise is subject to taxation as a separate entity unless specifically authorized to be treated as part of a combined reporting group.1

Business Activity and Nexus Requirements

The eligibility of an LLC for the R&D tax credit is inextricably linked to its “business activity” within New Hampshire. The law defines business activity as a substantial economic presence evidenced by a purposeful direction of business toward the state, which includes the employment of business assets, the receipt of money, and the payment of expenses.1 In the context of the R&D credit, this activity must specifically involve “qualified manufacturing research and development,” a term that requires the research to be physically performed within state borders.5 If an LLC employs remote researchers living in other states, the wages paid to those individuals do not qualify for the New Hampshire credit, even if the LLC is headquartered in Concord or Manchester. This geographic nexus is a primary focus of DRA audits, as the state intends to subsidize only the local human capital that contributes to New Hampshire’s industrial base.3

The Statutory Framework of the Research and Development Tax Credit

The New Hampshire Research and Development Tax Credit is codified in RSA 77-A:5, XIII, and further detailed in RSA 77-E:3-b for the Business Enterprise Tax.4 The statute establishes a clear hierarchy for the application of the credit, mandating that it must first be used to offset the taxpayer’s BPT liability.8 Any remaining credit amount may then be applied against the BET.3 This structure reflects the state’s desire to first alleviate the tax on net income (BPT) before reducing the tax on the broader enterprise value (BET). For a growing LLC that may have high revenue but low net profits due to reinvestment in R&D, the ability to offset the BET—which is essentially a tax on the sum of compensation, interest, and dividends paid—is a critical cash-flow advantage.2

Evolution of the Credit Caps

The legislative history of the R&D credit demonstrates a consistent upward trajectory in both funding and permanence. Initially enacted in 2007 with a $1 million annual cap, the program was designed to test the efficacy of tax-based research incentives.4 By 2013, the Legislature recognized the credit as a vital component of the state’s economic development strategy, doubling the cap to $2 million and removing the “sunset” provision that would have allowed the credit to expire.8 The most significant expansion occurred in 2017, when the aggregate cap was raised to its current level of $7 million.4

Current legislative efforts, such as Senate Bill 276, seek to further this expansion by increasing the aggregate cap to $10 million and doubling the individual taxpayer cap from $50,000 to $100,000.14 These proposed changes indicate a legislative consensus that the current $7 million pool is often oversubscribed, leading to “proration” where taxpayers receive only a percentage of the credit they qualify for.3 For an LLC planning a multi-year research project, these shifting caps represent both a challenge in forecasting and an opportunity for greater future offsets.

Defining Qualified Manufacturing Research and Development Expenditures

The New Hampshire credit is uniquely restrictive compared to its federal counterpart. While the federal credit under IRC Section 41 allows for the inclusion of supplies, contract research expenses, and even certain cloud computing or computer rental costs, New Hampshire limits “qualified expenditures” solely to wages.3 This policy choice simplifies the administration of the credit but places a higher burden of proof on the LLC to accurately track and allocate its internal labor costs.

The Wage-Only Mandate

Under RSA 77-A:5, XIII(b)(1), qualified expenditures are defined strictly as wages paid or incurred to an employee of the business organization for services rendered within the state.5 These wages must satisfy four concurrent conditions to be eligible:

1. They must qualify as wages for research expenses under IRC Section 41(b).5
2. They must be undertaken to discover information that constitutes qualified R&D of a new or improved manufacturing process or business component.5
3. They must be reported as a credit by the business organization on Federal Form 6765.8
4. They must be reported by the business organization in the enterprise value tax base under the BET (RSA 77-E).5

This final requirement creates a symmetrical relationship between the tax benefit and the tax base. By requiring the wages to be part of the BET base, the state ensures that the LLC is not claiming a credit for compensation that it has somehow shielded from the Business Enterprise Tax.2 For an LLC, this means that the same payroll records used to calculate the “compensation” element of the BET (Form BET, Line 1) should serve as the source data for the R&D credit application (Form DP-165, Section B).2

The Manufacturing Nexus Requirement

The term “manufacturing” is not incidental to the New Hampshire R&D credit; it is a fundamental qualifier. Unlike the federal credit, which applies broadly to many types of technological development, the New Hampshire statute specifically targets “manufacturing research and development”.5 This means an LLC must demonstrate that its research activities are aimed at improving a manufacturing process or creating a business component that is manufactured.

In practice, the DRA interprets this as research that results in a tangible product or a specific industrial process. An LLC developing a new type of financial software or an aesthetic design for a website would likely be disqualified, even if the research meets the federal technological standards.3 However, an LLC developing the software that controls a robotic arm on an assembly line would meet the criteria, as the software is integral to the “manufacturing process”.3 This distinction requires the LLC to maintain project descriptions that emphasize the industrial and manufacturing applications of their work, moving beyond the standard federal documentation to highlight the “manufacturing nexus”.12

Interplay Between State and Federal Law: IRC Section 41

Although New Hampshire has its own specific requirements, it heavily leverages the framework of federal law to define the technical boundaries of what constitutes “research.” Specifically, New Hampshire adopts the definition of “qualified research” found in IRC Section 41(d), which is often summarized as the “Four-Part Test”.10

The Four-Part Test for New Hampshire LLCs

An LLC must be prepared to show that every project included in its R&D credit calculation meets the following federal criteria:

1. Technological in Nature: The research must fundamentally rely on the principles of physical or biological science, engineering, or computer science.10 It cannot be based on social sciences, humanities, or aesthetic arts.18
2. Permitted Purpose: The goal must be to improve the functionality, performance, reliability, or quality of a new or existing business component.10
3. Elimination of Uncertainty: The activity must be intended to discover information that eliminates technical uncertainty regarding the capability or method of achieving a result, or the appropriate design of a product.10
4. Process of Experimentation: The LLC must engage in a systematic process designed to evaluate one or more alternatives, such as through modeling, simulation, or systematic trial and error.10

For an LLC, the most common pitfall in an audit is the failure to document the “process of experimentation.” Simply trying different things until one works is not enough; the DRA and the IRS look for a structured approach that includes evaluating alternatives and recording the results.12 This is why the DRA requires the attachment of Federal Form 6765 to the state application; it serves as prima facie evidence that the taxpayer has already committed to the federal standards of research documentation.8

Calculation Methodologies: Federal vs. State

The calculation of the “base amount” is where New Hampshire law provides a significant advantage to taxpayers. Federally, there are two primary methods for calculating the credit: the Regular Research Credit (RRC) and the Alternative Simplified Credit (ASC).18 The RRC is based on a “fixed-base percentage” of historical research spending compared to gross receipts, while the ASC is based on the average of the previous three years of research spending.20

New Hampshire statute RSA 77-A:5, XIII(b)(2) explicitly states that the “base amount” shall follow the federal definition, but it adds a critical override: “the minimum base amount may be 0”.5 Federally, the base amount for the RRC can never be less than 50% of the current year’s qualified research expenses (QREs).3 By allowing a base amount of zero, New Hampshire permits an LLC to potentially claim a credit on the full 10% of its qualified New Hampshire wages, provided it meets the other statutory requirements.3 This is particularly beneficial for startups or companies that have not historically engaged in R&D, as they are not penalized for a lack of prior spending.

Administrative Guidance: The Application Process

The New Hampshire Department of Revenue Administration is the sole authority for awarding the R&D credit. Unlike many other state tax credits that are simply claimed on a return, the R&D credit requires a formal application and a subsequent award letter.4 This process ensures that the state can manage the $7 million aggregate cap through proration.

Form DP-165: The Research and Development Tax Credit Application

An LLC must submit Form DP-165 to the DRA no later than June 30 following the taxable period in which the research expenditures were incurred.16 For a calendar year LLC, this means research conducted in 2024 must be reported on an application postmarked by June 30, 2025.3 The DRA is remarkably strict regarding this deadline; a postmark even one day late will result in the total disqualification of the application.3

The application requires several critical pieces of information:

• Federal Tax Classification: The LLC must check the box corresponding to its federal structure (Partnership, Corporation, or Individual/SMLLC) to ensure the DRA can properly identify the taxpayer.16
• Section A (Federal Wages): The taxpayer enters the total amount of qualified manufacturing research expenditures (wages only) as defined in RSA 77-A:5, XIII(b) and reported on Line 42 (Section F) of Federal Form 6765.16
• Section B (NH Wages): The taxpayer enters the portion of the wages from Section A that are attributable specifically to activities performed within New Hampshire.16
• Section C (Credit Requested): The taxpayer multiplies the NH wages by 10%, ensuring the final request does not exceed the $50,000 individual cap.16

Mandatory Attachments and Electronic Filing

No DP-165 application is considered complete without a copy of the LLC’s Federal Form 6765.8 If the LLC’s federal tax return is on extension and has not yet been finalized, the DRA allows the submission of a draft or “pro-forma” Form 6765.8 This flexibility is essential because many LLCs do not finalize their federal returns until the September or October extension deadlines, well after the June 30 state application date.

Modern LLCs are encouraged to use Granite Tax Connect (GTC), the DRA’s online portal, to file Form DP-165.3 Filing through GTC provides immediate confirmation of receipt, which is vital for proving the timely submission required by law. If filing by mail, the application must be sent to the NH DRA at PO Box 637, Concord, NH 03302-0457.16

Signatures and Power of Attorney

An often-overlooked administrative detail is the signature requirement. The application must be signed and dated “in ink” by an authorized agent of the LLC or the taxpayer.16 If a paid tax preparer completes the form, they must also sign it and provide their PTIN.16 Furthermore, the DP-165 contains a specific Power of Attorney (POA) checkbox that allows the DRA to discuss the application only with the preparer. If the LLC wishes the preparer to handle other matters, such as the actual BPT/BET returns, a separate Form DP-2848 must be on file.16

Financial Caps, Proration, and Statewide Funding Dynamics

The New Hampshire R&D credit is a “first-come, first-served” program in terms of the deadline, but it is a “shared pool” program in terms of the payout. The $7 million annual aggregate cap is a hard limit on the amount the state will award in any given fiscal year.4

The Proration Formula

If the total credits requested by all New Hampshire businesses exceed $7 million, the DRA performs a proportionate reduction across all approved applications.3 This means an LLC that qualifies for a $50,000 credit may receive an award letter for a significantly lower amount.

The award is determined by the following logic:

1. Approval: The DRA reviews all DP-165 applications for statutory compliance.8
2. Aggregation: The total dollar amount of all validly requested credits is summed.3
3. Proration Factor: If the sum exceeds $7 million, the factor is $7,000,000 / Total Requested.3
4. Final Award: Each applicant’s requested credit is multiplied by the proration factor.8

Historically, the program has been popular enough that proration is a common occurrence. Experts note that requested credits routinely approach or exceed the full $7 million pool.3 This reality makes it imperative for an LLC to view the $50,000 cap not as a guaranteed amount, but as a maximum potential award.

Award Notification and Timeline

The DRA operates on a standardized annual calendar for the R&D credit. After the June 30 application deadline, the Department sends acknowledgment letters to all applicants by July 31.8 These letters merely confirm receipt and do not constitute an award. The final determination of the award amount, including any necessary proration, is completed by September 30.5 LLCs are notified of their specific award amounts by mail, and this award letter becomes a mandatory attachment for the LLC’s next BPT and BET returns.8

The Business Profits Tax (BPT) Application

For an LLC, the Business Profits Tax is an income tax assessed at a rate of 7.5% (for periods ending on or after December 31, 2023) on “taxable business profits”.24 These profits are generally derived from federal taxable income, with specific state-level additions and subtractions.7

Utilizing the Credit on Form NH-1065

When an LLC taxed as a partnership files its New Hampshire return, it uses Form NH-1065.24 The R&D credit itself is reported on Form DP-160, Schedule of Credits.25

The application of the credit on Form DP-160 follows a strict sequence:

• The credit is entered in Part C, Line 1 of the form.26
• It is then carried to the “BPT Summary of Credits” section.25
• The total credit used against BPT cannot exceed the actual BPT liability of the LLC for that period.27

Because the R&D credit is nonrefundable, it can only reduce the tax to zero; it cannot create a tax refund.3 However, the “excess” credit—the portion of the award that was not needed to zero out the BPT—does not vanish. It moves to the next phase of the LLC’s tax liability: the Business Enterprise Tax.

The Business Enterprise Tax (BET) Application

The Business Enterprise Tax is unique to New Hampshire and is often misunderstood by out-of-state entities. It is a tax on the “enterprise value tax base,” which is the sum of all compensation paid, interest paid, and dividends paid by the business organization.2 The current rate is 0.55%.15

Applying Excess R&D Credits to BET

Under RSA 77-A:5, XIII, any R&D credit not used against the BPT may be used to offset the BET liability.3 This is a vital feature for an LLC because even a company with a net loss (which would have zero BPT liability) still has a BET liability because it pays wages to its employees.2

The synergy between the R&D credit and the BET is profound:

1. The credit is earned based on wages.5
2. The BET is calculated largely based on compensation (wages).2
3. The credit offsets the tax generated by those same wages.17

This makes the R&D credit an exceptionally efficient incentive for manufacturing LLCs, as it targets the exact cost centers (innovation labor) that drive the state’s most broad-based business tax.

Carryforward Rules: The 5-Year Window

If an LLC has such a large R&D award that it wipes out both its BPT and its BET liabilities, the remaining credit can be carried forward for the next five taxable periods.3 This carryforward allows the LLC to preserve the value of its investment through economic cycles. For example, an LLC that is pre-revenue but heavily involved in R&D can accumulate these credits and then use them to offset taxes once it begins selling its products and generating BPT and BET liabilities.3

Unitary Businesses and Combined Filers

New Hampshire requires “unitary” businesses—related organizations that function as a single economic unit—to file combined returns.1 For an LLC that is a subsidiary of a larger corporation or that owns other entities, this “combined group” status has significant implications for the R&D credit.

The Single Taxpayer Rule

Under RSA 77-A:5, XIII, a unitary business or an enterprise consisting of more than one taxpayer is considered a single taxpayer for purposes of claiming the credit.10 This means that if a combined group has three separate LLCs all performing manufacturing R&D in New Hampshire, the group can still only claim a maximum of $50,000 per year in aggregate.8

Allocation on Form DP-160-WE

When a combined group claims the R&D credit, it must file Form DP-160-WE (Schedule of BPT Credits for Combined Groups).27 The credit must be allocated among the members of the group based on their activity within New Hampshire, following the rules set forth in Administrative Rule Rev 306.06.25 This ensures that the tax benefit is correctly attributed to the specific entity within the group that is subject to the BPT, preventing companies from “shifting” credits to entities that did not perform the research simply to avoid tax.26

Audit Compliance and Recordkeeping for Manufacturing Innovation

The DRA maintains a specialized focus on R&D credit audits, primarily because the credit results in a direct reduction of tax revenue. For an LLC, the “manufacturing nexus” is the most scrutinized area. Auditors will look beyond the federal Form 6765 to ensure that the work performed in New Hampshire was truly related to a manufacturing process.3

Necessary Documentation for R&D Defense

To survive a state audit, an LLC must maintain a robust “R&D tax credit study” or a similar body of contemporaneous documentation. This should include:

• Project Lists: A comprehensive list of every research project included in the wage calculation.12
• Employee Time Tracking: Documentation that links specific W-2 wages to specific R&D projects.3 Estimates are often rejected; contemporaneous logs or project-based accounting are preferred.23
• Technical Narratives: Brief descriptions for each project explaining the technical uncertainty, the process of experimentation, and the manufacturing component.10
• Proof of NH Activity: Evidence that the employees were physically present in New Hampshire, such as office badge records, lease agreements, or travel logs.3

The DRA typically reviews records for the applicable statute of limitations, which is generally 3 to 4 years.3 However, because the R&D credit can be carried forward for five years, an LLC should ideally retain its R&D documentation for at least nine years (the 5-year carryforward period plus the 4-year statute of limitations for the year the credit was finally used).3

Common Audit Triggers

LLCs should be aware of certain “red flags” that may trigger a DRA inquiry into their R&D claims. These include:

• Sudden Spikes in QREs: A massive year-over-year increase in research wages without a corresponding increase in total payroll.3
• Inconsistent Filing ID Numbers: Using different Federal Employer Identification Numbers (FEINs) or Social Security Numbers (SSNs) on the DP-165 application than on the BPT returns.25
• Overlap with ERZTC: Claiming the same wages for both the R&D credit and the Economic Revitalization Zone Tax Credit, which is expressly prohibited.3
• Incomplete Federal Attachments: Failing to provide the full Form 6765 or providing only a summary page.8

Future Legislative Outlook: The Impact of SB 276

The future of the New Hampshire R&D credit is currently being debated in the State House through Senate Bill 276. This bill represents the most ambitious expansion of the program in nearly a decade and has significant implications for the strategic planning of manufacturing LLCs.14

Raising the Hard Caps

If passed, SB 276 would raise the aggregate statewide cap from $7 million to $10 million effective January 1, 2026.14 Additionally, it would double the individual taxpayer cap from $50,000 to $100,000.15 This change is designed to accommodate larger manufacturing entities that have outgrown the $50,000 limit, while the increased aggregate cap aims to mitigate the effects of proration for smaller LLCs.14

Fiscal and Economic Projections

The DRA estimates that this change will result in a $3 million annual decrease in state business tax revenues starting in Fiscal Year 2027.14 However, proponents of the bill argue that this “loss” is actually an investment that will attract new manufacturing startups to the state and encourage existing LLCs to expand their New Hampshire-based research teams.15 For an LLC, the passage of SB 276 would mean that the “cost of innovation” in New Hampshire effectively drops, as the state provides a more significant portion of the R&D funding through tax offsets.

Comparative Credit Analysis: R&D vs. ERZTC

LLCs must often choose between the R&D credit and the Economic Revitalization Zone Tax Credit (ERZTC) because the law prohibits “double-dipping” on the same wages.3

The ERZTC Alternative

The ERZTC (RSA 162-N) is designed to encourage job creation in specific geographic zones that have been designated by the state as needing economic revitalization.9 It provides a credit equal to 15% of the compensation paid to eligible employees.5

For a manufacturing LLC, the choice between the 10% R&D credit and the 15% ERZTC depends on several factors:

• Project Nature: If the wages are for routine production rather than research, only the ERZTC is available.3
• Calculation Base: The R&D credit is 10% of the excess over a base amount, while the ERZTC is a flat 15% of new compensation.3
• Cap Limits: The R&D credit is capped at $50,000 (currently), while the ERZTC is capped at $40,000 per year.3

An LLC expanding its research facility in a city like Nashua or Rochester should perform a side-by-side comparison. In many cases, the R&D credit is superior for long-term engineering teams, while the ERZTC is better for companies that are rapidly hiring new staff in designated zones.3

Comprehensive Example: The “Apex Innovators” Case Study

To see how all these rules converge, let us examine the case of Apex Innovators LLC, a manufacturer of high-precision surgical tools based in Lebanon, New Hampshire. Apex is a multi-member LLC taxed as a partnership for federal purposes.

Year 1: Research and Expenditure

In 2024, Apex spent $1.5 million on developing a new laser-cutting process for stainless steel scalpels.

• Total R&D Wages: $1,000,000 (all NH-based).5
• Federal Form 6765: Apex reports these wages and calculates a federal credit using the ASC method.18
• NH Base Amount: Apex has no prior research history, so its state base amount is $0.3

Year 2: Application and Award

By June 30, 2025, Apex files Form DP-165 through Granite Tax Connect.4

• NH Qualified Wages (Section B): $1,000,000.16
• Requested Credit (Section C): $100,000 (10% of $1M). However, the form automatically caps the request at $50,000.16
• Proration: The total statewide requests for that year are $8 million. The proration factor is $7M / $8M = 0.875.3
• Award: Apex receives an award letter on September 30 for $43,750 ($50,000 * 0.875).5

Year 2-3: Tax Filing and Utilization

Apex files its 2024 tax returns (due March 15 or September 15, 2025). It uses the award letter to fill out Form DP-160.25

• BPT Liability: $25,000.
• BET Liability: $15,000.
• BPT Offset: The first $25,000 of the credit is used to eliminate the BPT.3
• BET Offset: The next $15,000 of the credit is used to eliminate the BET.3
• Carryforward: Apex has $3,750 ($43,750 – $25,000 – $15,000) remaining. It carries this amount forward to offset its 2025 taxes.3

Year 4: Audit

Three years later, the DRA audits Apex’s 2024 return. Apex provides the original DP-165, the award letter, and project logs showing that the $1,000,000 in wages were paid to engineers in Lebanon who were specifically improving the scalpel manufacturing process.3 The auditor verifies that these engineers were W-2 employees and that the work met the federal Four-Part Test.5 The credit is upheld.

Nuanced Conclusions and Strategic Recommendations

The New Hampshire Research and Development Tax Credit represents a vital fiscal mechanism for Limited Liability Companies that form the backbone of the state’s manufacturing sector. For an LLC, the “meaning” of this credit is found at the intersection of entity-level taxation and specialized manufacturing innovation. Because New Hampshire treats the LLC as a separate taxable organization, the credit serves as a powerful lever to reduce both the BPT and the BET, providing a multi-layered tax shield that supports high-value employment.1

To successfully leverage this incentive, LLCs must adopt a culture of rigorous documentation and administrative precision. The “wage-only” and “manufacturing nexus” requirements demand that companies track their labor costs with far more specificity than the federal credit requires. Furthermore, the hard deadline of June 30 and the reality of statewide proration necessitate a proactive approach to tax planning; an LLC cannot afford to view the R&D credit as an afterthought to its annual tax filing.3

Strategic recommendations for New Hampshire LLCs include:

1. Contemporaneous Documentation: Implement time-tracking systems that specifically identify “manufacturing R&D” activities to withstand the rigorous DRA audit process.3
2. Early Filing Strategy: Aim to finalize the federal R&D wage calculation (Form 6765) by May of each year to ensure the state DP-165 application is submitted well before the June 30 deadline.8
3. Entity Management: For unitary groups, carefully manage the $50,000 cap across all members and ensure that Form DP-160-WE is correctly filed to distribute the award among the BPT-subject LLCs.8
4. Legislative Monitoring: Track the progress of SB 276 and similar bills, as an increase in the individual and aggregate caps would significantly change the return-on-investment for large-scale research projects.14

By mastering the complexities of RSA 77-A:5 and its associated administrative guidance, New Hampshire LLCs can effectively turn their innovative spirit into a significant competitive advantage, ensuring that their investment in the future is supported by the state’s most powerful manufacturing incentive.3

R&D Tax Credit Preparation Services

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If you have any questions or need further assistance, please call or email our CEO, Damian Smyth on (800) 986-4725.
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