Research and Development Tax Credits have been in place for 3 0 years, but have been virtually inaccessible for the majority of companies until recently. In late 2003, the Federal Government expanded the R&D Tax Credit laws to allow a greater number of businesses to recoup a portion of their tax liabilities for activities related to product and process improvements. With these recent changes, Architectural and Engineering Services Firms, which invest heavily in product and process improvements, have a greater opportunity for substantial R&D tax credits in open tax years.

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