The “Ins and Outs” of Software Research and Development

Late last year a Research and Development case highlighted the importance of understanding the subtleties of qualifying software R&D claims. The case, the United States of America vs. Davenport, Civil Action No.: 3:09-CV-2455-L reached judgment in the Northern District of Texas, Dallas Division of the U.S. District Court ruled in favor of the IRS over […]

The American Taxpayer Relief Act of 2012

H.R. 8, “The American Taxpayer Relief Act of 2012,” passed the Senate and the House, with the President signing the bill on January 3, 2013. There were a number of business and energy tax extensions in the bill that included among others the extension and modification of the research (R&E) credit. The R&E credit has […]

Research and Development Claim Ruling by U.S. District Court

On January 29th, the U.S. District Court for the Northern District of Texas (Dallas Division) issued its ruling in the Trinity Industries, Inc. v. U.S. The Court’s ruling is another in a long line of recent major court cases regarding R&D Tax Credits cases. Trinity is a large corporation engaged in a variety of businesses. […]

American Recovery and Reinvestment Act and Energy Research and Development

The American Recovery and Reinvestment Act (ARRA) provides $3.4 billion to the Department of Energy (DOE) for the purpose of funding initiatives focused on research, development and deployment of technologies to use coal more cleanly and efficiently. The DOE is anticipating issuing Funding Opportunity Announcements (FOA’s) in March 2009 for the following initiatives: $800 million […]