This presentation discusses the benefits of research and development (R&D) tax credits for businesses of all sizes. The R&D tax credit is a government-sponsored incentive program that rewards companies for investing in innovative projects that push the boundaries of science and technology. The presentation covers the eligibility criteria for claiming R&D tax credits, the calculation of the credit amount, and the process of applying for the credit. It also highlights some of the common misconceptions surrounding R&D tax credits and the current Section 174 expensing landscape. The presentation concludes with real-world examples of businesses that have successfully claimed R&D tax credits and the positive impact it has had on their bottom line. Overall, this presentation provides valuable information to help businesses take advantage of this lucrative tax incentive and invest in their future growth through research and development.