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The Berman Buzz

Writer's pictureRon Longham, CPA

Give Your Construction Company The Credit It Deserves

Recently there has been a steady increase in utilization of the Research & Development (R&D) credit within the construction industry. While the R&D credit has not been a slam dunk for all contractors, it makes sense to take another look at this increasingly applicable tax savings opportunity.


LEVERAGING R&D FOR YOUR BUSINESS

The R&D credit can be a powerful tax incentive worth the investment to evaluate its applicability to your business. Our goal is to help you identify the types of activities that qualify and be positioned to take full advantage of this potentially generous incentive. Projects that push boundaries can frequently qualify for R&D tax credits, but it is important that the qualified activities and expenses are correctly identified and properly documented to support the credit. The overarching fact is that a broad range of increasingly common construction industry practices will qualify for the credit under the Internal Revenue Code’s definition of R&D.


BEGIN WITH AN EVALUATION

The R&D tax credit allows companies to realize tax savings, increase cash flow and stay competitive in the marketplace. If your company performs activities and services similar to those noted above, there is a strong chance that you could benefit from an R&D tax credit evaluation. Berman Hopkins partners with consultants that specialize in performing these highly technical evaluations and studies to help navigate through the substantiation and documentation process, ultimately maximizing the available credits for your business. Our team of experts are here to help and welcome the opportunity to discuss this topic with you further.


HOW DOES IT WORK

These credits may be available to you based on the work that your teams are doing each day to design new projects, implement new construction processes or improve existing ones. The following are examples of activities performed by contractors that could be considered qualifying activities for the R&D credit:

  • Designing LEED/green initiatives

  • Analysis of structure and facility design for constructability

  • Exploring, developing and improving construction techniques and equipment

  • Research and design new electrical system designs or HVAC systems

  • Utilizing Building Information Modeling (BIM)

  • Analyzing designs to improve performance, efficiency, reliability, quality, safety or lifecycle costs

  • Improving mechanical equipment sizing

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