Manufacturers often do not take advantage of the R&D tax credits leaving tens of thousands of dollars on the table. Things like setting up machines, tooling, NRE, proving jobs and much more. Almost any manufacturing activity does at risk and prior to an actual order being received. This can be huge.

Statistically, manufacturers have not leveraged the credit allowed for research and development based on uncertainties surrounding length of time before expiration, and costs for eligibility. However, in December 2015, the law was changed to make the credit permanent, to provide more guidance for determining eligibility, and to help offset the AMT.  This link to an article written by the SC&H Group provides insight into how manufacturers can take advantage of the R&D tax credit to fund future expansion – and to also help offset the costly AMT.