Ricerca
Federal R&D Tax Credit · IRC §41 + new §174A

Capture the full R&D tax benefit — in a study a CPA signs.

Ricerca runs AI-accelerated, CPA-reviewed Federal R&D tax credit studies with audit-ready substantiation — and helps you claim the new §174A domestic expensing. Built by CPAs, not automation.

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  • Reviewed & signed by a licensed CPA
  • Audit-ready four-part-test substantiation
  • Your data is never used to train public AI
What a Ricerca study delivers
CPA-signed
  • Qualifying activities mapped to the §41 four-part test
  • QRE workpapers — wages, supplies, contract research, cloud
  • Technical narratives by business component
  • Form 6765 support, including Section G detail
  • §174A domestic expensing position captured
Audit-defense-grade documentation, reviewed and signed by a licensed CPA who stands behind the work.
Why Ricerca

Two bad options — until now.

For years, companies chose between expensive consultants (slow, costly, opaque) and automation-only software (fast and cheap, but shallow and unsigned). Ricerca pairs AI speed with CPA rigor so you don’t have to choose.

A CPA signs every study

AI augments; humans decide. A licensed CPA reviews and stands behind every study — the accountability automation-only tools can’t offer.

Built to defend on exam

Substantiation mapped to the four-part test and each business component, with contemporaneous evidence — the documentation examiners actually ask for.

Credit + §174A, captured

We don’t stop at the §41 credit. We capture the new §174A domestic expensing too, so you get the deduction and the credit — correctly.
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Industries

If you’re solving hard technical problems, you likely qualify.

The R&D credit isn’t just for labs. We focus on the industries that chronically underclaim.

SaaS & Software

New features, novel algorithms, AI/ML, scalability and security engineering.

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Technology & Hardware

Prototyping, firmware, electronics, materials, test and validation.

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Manufacturing

New and improved products and processes, automation, tooling, yield.

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Pharmaceutical & Biotech

Discovery, formulation, assay development, preclinical and process scale-up.

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2025 changed the math

Domestic R&D is fully deductible again.

The One Big Beautiful Bill Act created IRC §174A, restoring immediate, full expensing of domestic research costs for tax years beginning after December 31, 2024 — software development included. Eligible small businesses may even amend 2022–2024 returns for refunds.

  • Immediate deduction for domestic R&E — no more 5-year amortization
  • Software development costs explicitly included
  • Small businesses (≤ $31M avg. receipts) may apply it retroactively
Understand §174A
Illustrative. First-year federal deduction on $1,000,000 of domestic R&E placed in service in 2025 — about $100,000 under prior 5-year amortization vs. the full $1,000,000 under §174A. Actual results depend on your facts; this is not a projection of your benefit.
View data
First-year deduction on $1,000,000 domestic R&E (illustrative)
Treatment First-year deduction
Prior TCJA §174 (5-yr amortization)$100,000
New §174A (immediate)$1,000,000

How we use AI — and what stays human

AI accelerates intake, document parsing, activity identification, narrative drafting, and QRE computation. But qualification, amounts, and the final sign-off are decided by people. A licensed CPA reviews and signs every study.

See the process

Serious about your data

Encryption in transit and at rest, least-privilege access, data minimization, and a clear retention policy. Your confidential data is never used to train public or third-party AI models.

Our security approach
How it works

A rigorous study, without the drag.

AI compresses the busywork; a CPA guarantees the rigor. Most of the lift happens behind the scenes.

See the full process
  1. Step 1

    Scope & connect

    We scope your R&D and connect payroll, general ledger, and engineering systems. AI does the heavy lifting of intake so your team barely lifts a finger.

  2. Step 2

    Identify & substantiate

    AI surfaces qualifying activities and drafts technical narratives mapped to the IRC §41 four-part test; you and your engineers confirm the facts.

  3. Step 3

    Compute the credit

    We compute Qualified Research Expenses and compare the Regular and Alternative Simplified methods to the right result — alongside your §174A position.

  4. Step 4

    CPA review & deliver

    A licensed CPA reviews and signs the study. You receive audit-ready workpapers and Form 6765 support you can hand to your preparer.

Built on the standards examiners look for

Every study is structured around the authorities the IRS actually applies — not marketing claims.

IRC §41 four-part test
Every activity, every business component.
Treas. Reg. §1.41-4
Contemporaneous documentation standard.
Form 6765 (2024 revision)
Including new Section G business-component detail.

See if your work qualifies

Tell us about your R&D and we’ll show you what a Ricerca study could capture — including the new §174A domestic expensing. Contact us for a tailored quote.

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