Top 10 Common Mistakes to Avoid When Claiming the US R&D Tax Credit
Claiming the Section 41 Research Tax Credit can significantly boost your company’s cash flow. However, the IRS maintains strict standards for eligibility and documentation. Small errors in your application can lead to delays or audits. To ensure your claim stands up to scrutiny, here are the top 10 mistakes you should watch out for when […]
Digital Innovation in Healthcare: Software R&D & Tax Credits
Transforming Healthcare innovation Through Technology The healthcare sector is undergoing a profound digital transformation. From AI-powered diagnostics to telemedicine platforms and robotics, software innovation now drives the evolution of patient care, data management, and medical research. Behind every breakthrough lies extensive research and experimentation, precisely the kind of activity the U.S. Research and Development (R&D) […]
R&D Tax Credit Opportunities in Drug Discovery & Development
In the world of pharmaceuticals and biotechnology, innovation isn’t optional; it’s the foundation for progress. From optimizing new drug formulations to scaling manufacturing processes, research and development (R&D) activities drive every advancement in therapeutic science. Yet, many drug developers remain unaware that these very same activities may qualify them for substantial financial incentives under the […]
Beyond the Hype: Understanding the U.S. R&D Tax Credit for AI, Robotics, and IoT Companies.
Don’t miss the insights from our webinar. Originally aired on February 5th , 2026 In this webinar replay, our specialists unpack how U.S.-based AI, Robotics, and Internet of Things (IoT) companies can leverage the R&D Tax Credit under Section 41 to recapture development costs and reinvest in innovation. What you’ll learn How the U.S. R&D […]
How Emerging Technologies Qualify as R&D in Life Sciences
The life sciences industry is being reshaped by technologies once considered visionary. Artificial intelligence, nanotechnology, personalized medicine, and regenerative manufacturing are converging to accelerate discovery, development, and patient-specific therapies. Yet, behind every breakthrough lies a complex web of experimentation, data modeling, and scientific problem-solving that qualifies for the U.S. R&D Tax Credit. Under IRC §41, […]
Texas – New R&D Tax Credit Rules
Texas Gov. Greg Abbott signed Senate Bill 2206 in June 2025, which amended the state’s R&D tax credit incentive starting on Jan. 1, 2026. The new legislation repealed the prior Sales and Use Tax Exemption for R&D equipment and replaced it with an enhanced tax credit. The new bill aligned Texas R&D rules with the […]
Texas – New R&D Tax Credit Rules
Discover how the Texas updated R&D tax credit under S.B. 2206 can increase savings for innovative businesses starting in 2026.
The Role of the U.S. ODTC in Pharmaceutical M&A Valuation: Implications for Late-Stage Orphan Drug Transactions
Abstract Orphan drugs have become a central component of pharmaceutical merger and acquisition (M&A) strategy, driven by high unmet medical need, regulatory exclusivity, and comparatively favorable development economics. While the literature has extensively examined market exclusivity and pricing dynamics, less attention has been paid to the role of fiscal incentives in shaping transaction valuation. This […]
Global R&D Biotech Tax Incentives: Managing Cross-Border Risks
Biotech companies aim to create value by pushing the boundaries of science, developing new cures or offering more cost-effective treatments for pressing health issues. As these challenges grow in complexity and markets become increasingly global, international R&D has become the norm. Maximizing innovation incentives across multiple tax regimes is critical to sustaining this progress. This […]
Federal Funding for Innovation: What’s Moving & What’s Paused?
2025 has been a year of recalibration across federal funding programs, with notable changes in energy reliability, critical minerals, and health research. We also saw the expiration of Small Business Innovation (SBIR) and Small Business Technology Transfer (STTR) programs, which has delayed funding for awardees and potential applicants alike. Leyton’s Grants Team has analyzed how […]