Architecture R&D Credit
The R&D Tax Credit is a powerful incentive designed specifically for the work architecture firms do every day. It rewards the creative problem-solving inherent in designing unique buildings and systems, turning your firm's innovation into a significant tax refund.
Eligibility doesn’t require creating something new to the world. Instead, the credit rewards your process of systematic trial-and-error to arrive at a final design. If your team experimented with different concepts, materials, or systems to resolve technical uncertainty and meet a project's unique goals, you were likely performing qualifying R&D.
Qualifying activities are present throughout the entire architectural design process:
Conceptual & Schematic Design
This foundational stage involves developing the core ideas and strategies for a project.
• Developing unique master plans or innovative conceptual site layouts.
• Evaluating alternative design concepts to overcome site constraints or unique programmatic requirements.
• Performing feasibility studies and initial modeling for novel building forms and structures.
Design Development & Modeling
This phase focuses on refining the design and solving complex technical challenges.
• Using CAD or BIM to model and test complex geometries or unique structural elements.
• Developing new or improved building envelope systems for enhanced performance.
• Experimenting with unconventional building materials to meet specific aesthetic or functional goals.
Sustainable & High-Performance Design
The technical work required to meet or exceed modern environmental and efficiency standards.
• Designing buildings and systems to achieve LEED or other green building certifications.
• Modeling and analyzing designs to optimize energy efficiency, daylighting, or natural ventilation.
• Integrating innovative mechanical, electrical, and plumbing (MEP) systems to reduce environmental impact.
From the first sketch to the final construction documents, the architectural process is filled with qualifying activities that can translate into valuable tax savings.
