The Research and Development Tax Credit (R&D Tax Credit) under Sec. 41 of the Internal Revenue Code is a federal tax incentive available to companies that perform qualified research activities in the United States. As Artificial Intelligence (AI) continues to transform business operations, organizations across virtually every industry are investing in developing, customizing, integrating, and improving AI-enabled solutions. While often associated with technology companies, these activities increasingly occur across a broad range of industries and business functions.

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