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R&D tax credit (§41) · United States
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Inputs
Estimate
$176,960
Alternative Simplified Credit (ASC)
14% of QREs above 50% of the prior three-year average.
Effective benefit · 7.1% of qualifying spend
- Shown net of the Section 280C reduced-credit election.
- Current-year QREs
- 2,500,000
- Prior three-year average QREs
- 1,800,000
- ASC rate applied
- 14%
- 280C reduced-credit election
- Applied (net of 21%)
Parameters as of 2026-07. Administering authority: the IRS. Primary source: Research credit overview. Program notes: standards library.
Illustrative estimate only, not tax advice. Actual outcomes depend on facts, current law, and qualified advice. Confirm parameters with the administering authority.
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Administering authority · irs.gov
Last verified 2026-07 · IRS