title = "Research and Development Tax Credit"

content = """
The Section 41 research credit rewards qualified research activities. Marble
Column CPA identifies clients with R&D activities and refers to specialists
for credit calculation. Credit may be claimed on original or amended return.

**Qualified Research:** Undertaken to discover information that is technological
in nature, intended for a new or improved business component, and involves
uncertainty. Process of experimentation. Exclusions apply (funded research,
internal use software in some cases, etc.). Four-part test.

**Calculation:** Credit based on QREs (qualified research expenses) over
base amount. Alternative simplified credit method may apply. Payroll tax
offset available for certain small businesses. Document referral and any
credit claimed.

**Documentation:** Contemporaneous records of projects, staff, and expenses
support the credit. IRS may require project-by-project detail. Specialist
prepares study and support.
"""  # noqa: E501

version = "0.0.1"
