Our expertise · Specialty Tax Incentives
R&D Tax-Credit Studies
Explain the technical work behind the innovation, in evidence your tax advisor can use.
Calling a project innovative is not the same as establishing a research credit. A study that holds up explains what your team was trying to achieve, the technical uncertainty it faced, the alternatives it evaluated and how the claimed activities connect to the requirements, project by project, with the cost records to match. Under federal legislation enacted in July 2025 (Public Law 119-21), domestic R&D expensing was fully restored, with no more forced amortization; the credit remains a separate question, and it still turns on evidence. Green Summit, a licensed engineering firm with in-house CPAs, helps companies and their tax advisors organize research-credit studies around project activities, technical uncertainty, experimentation and supporting cost records.
- Licensed engineering firm
- In-house CPAs
- Founded 2014
- Engineered substantiation, not estimates
Who this is for
Companies whose engineers, developers and product teams solve technical problems, the design and construction teams that do the same on client projects and the accounting firms that advise them.
What we do
- Map candidate projects. We identify the business components and activities that warrant closer review, rather than treating all development work as eligible.
- Conduct technical interviews. We sit down with the people who performed the work and talk through objectives, uncertainties, alternatives and experimentation in their own terms.
- Connect evidence and costs. We organize the technical records and the relevant cost information so the qualification analysis rests on documents, not recollection.
- Coordinate tax review. We work with your designated tax professionals on findings, documentation needs and any eligibility question that remains open.
Our process
- Screen the activity. We establish the review period and identify the projects and business components worth a closer look.
- Interview and review. We interview your technical staff and read the contemporaneous records alongside them, so each claimed activity has a document behind it.
- Substantiate and hand off. We develop the substantiation and coordinate the final review with your tax advisor.
What you receive
A project-based technical narrative, a qualification-support analysis and a documented cost framework, with limitations and open questions identified for the tax team rather than buried in the appendix.
Benefits
- A clearer record of the technical activities and costs being evaluated.
- Evidence organized for advisor review, not a credit estimate without substantiation.
- A defined division of responsibility for tax calculations and filings, set out in the engagement.
Why Green Summit
Most tax incentive studies are written by accountants. Ours are written by engineers and reviewed by CPAs. Green Summit is a consulting partner delivering end-to-end compliance solutions, and on a research credit that means the people interviewing your developers and engineers understand the technical problem they were solving, while the people reviewing the file understand what the credit requires. We connect engineering evidence and cost records with your financial and tax-advisor review, and we organize the scope around the actual projects and documented facts, never around a promised benefit or a template percentage.
Founded in 2014, we build every study to be audit-ready from day one: engineered substantiation, not estimates.
Frequently asked questions
What is an R&D tax-credit study?
A project-by-project analysis that documents whether development work meets the research-credit requirements: the objective, the technical uncertainty, the alternatives evaluated, the experimentation performed and the costs connected to that work. Green Summit's studies pair technical interviews with contemporaneous records, so your tax advisor evaluates the credit on evidence rather than on a project name.
Does a new product automatically qualify?
No. A new product does not automatically qualify. We evaluate the research-credit requirements for each business component, and commercial novelty or a successful result alone does not establish eligibility.
Can software or engineering work be considered?
Potentially. The activities, the business component, the exclusions that apply and the supporting records determine the analysis, not the industry label alone.
Do you replace our accountant?
No. We do not replace your accountant. We coordinate the study with your existing advisor relationship and define responsibility for tax calculations and filings in the engagement.
What will you ask our technical staff to explain?
The project objective, the technical uncertainty, the alternatives evaluated and the work performed. We connect each interview to contemporaneous records and cost information rather than relying only on a project name or a job title.
How do you distinguish research support from product testing?
A tax-credit study evaluates qualifying activities and expenditures for your tax advisor. Applied research and technology-validation engagements perform or support technical testing. Either service can exist without the other, and we tell you plainly which one you are asking for.
Let's talk about the technical work behind your projects.
Tell us what your team is developing, the period you want evaluated and who advises you on tax.
Related solutions
- Section 179D for Designers
- Incentive & Utility Rebate Strategy
- Engineering-Based Cost Segregation
- Fixed-Asset Reviews
- Partial Asset Disposition Studies
- Section 45X Advanced Manufacturing Credit Support
Program and technical references
www.irs.gov - reference
Program information reviewed September 22, 2026. Current applicability, qualifications and program terms are confirmed for each engagement.
Or call 321-273-2200 · inquiry@greensummit.com