The Ricerca blog
Clear, accurate guidance on the R&D tax credit, the new §174A expensing rules, and how to run a study that holds up.
AI + CPA: Why Automation-Only R&D Studies Fall Short
Automation-only R&D tax credit tools are fast but shallow, and traditional consultants are slow and costly; the defensible path pairs AI with a licensed CPA.
Read articleManufacturers Are Leaving R&D Credits on the Table
You don't need a lab to qualify for the R&D tax credit; process development and shop-floor engineering are the most overlooked qualifying activities in manufacturing.
What Section 174A Means for Your 2025 Taxes
Section 174A restores immediate expensing of domestic R&D for tax years after 2024, with catch-up deductions and a retroactive refund window for small businesses.
R&D Tax Credits for SaaS Companies: What Actually Qualifies
SaaS companies routinely underclaim the R&D tax credit; here is how everyday engineering work maps to the four-part test and which costs count.