Landscape Architecture R&D Credit

The R&D Tax Credit is a powerful incentive designed specifically for the work landscape architecture firms do every day. It rewards the technical engineering and environmental science inherent in designing complex sites, turning your firm's innovation into a significant tax refund.

Eligibility doesn’t require creating a "new-to-the-world" park. Instead, the credit rewards your process of systematic trial-and-error to arrive at a final design. If your team experimented with different grading strategies, water management systems, or soil compositions 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 design process:

Site Analysis & Master Planning
This foundational stage involves engineering the site itself, long before the first plant is chosen.

Performing complex grading and earthwork calculations to balance cut-and-fill or stabilize difficult slopes.
Developing innovative master plans to manage complex site constraints (e.g., severe topography, acoustic issues, or fluid dynamics).
Using digital modeling to simulate and analyze site-specific challenges like solar exposure, wind patterns, or pedestrian flow.

Water & Ecological Systems Design
This is a core R&D area, focusing on the science of managing natural resources.

Designing and modeling custom stormwater management systems, like bioswales, green roofs, or permeable paving assemblies.
Developing and testing innovative planting palettes or custom soil compositions for specific technical goals (e.g., bioremediation, erosion control, or habitat creation).
Engineering and testing complex or "smart" irrigation systems designed to minimize water use based on soil moisture and weather data.

Hardscape & Structural Development
This phase involves the technical development of the custom-built features on the site.

Prototyping and testing new hardscape assemblies, such as custom-designed retaining walls, complex water features, or unique structural shade systems.
Experimenting with unconventional or recycled materials for paving, structures, or site furnishings to test their durability and performance.
Integrating and testing complex outdoor lighting, electrical, or drainage systems to meet specific performance or safety goals.

From the first soil test to the final planting plan, the landscape architecture process is filled with qualifying activities that can translate into valuable tax savings.