There are specific R&D tax credits in the US tax code: https://pro.bloombergtax.com/brief/rd-tax-credit-and-deducting-rd-expenditures/ https://pro.bloombergtax

There are specific R&D tax credits in the US tax code: https://pro.bloombergtax.com/brief/rd-tax-credit-and-deducting-rd-expenditures/ https://pro.bloombergtax.com/brief/rd-tax-credit-and-deducti...