Summary: Documenting software development, ERP implementations, cloud migration, and process automation as eligible R&D activities. Technology as a tax credit opportunity. 

Outcome: Identify and capture R&D tax credits from technology investments 

Takeaway: Documentation framework for qualifying technology activities 

Key Discussion Points:

• What qualifies: the four-part test for R&D activities 
• Software development as qualified research 
• ERP implementations and customization eligibility 
• Cloud migration and infrastructure modernization credits 
• Process automation and AI development activities 
• Documentation requirements and contemporaneous records 
• Qualified research expenses (QREs) calculation 
• State R&D credit variations and opportunities 
• Audit defense strategies and common challenges 
• Integration with finance modernization planning