[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302638-105":53,"doc-detail-302638-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","speed-dating-with-tax-credits-and-incentives","Speed Dating With Tax Credits and Incentives","","A training-oriented overview introduces tax specialists Tri-Merit and key experts Michelle Powell and Randy Crabtree, focusing on how CPAs can help clients reduce tax burden and improve cash flow. The agenda covers R&D tax credit updates, including new filing requirements, R&D expense capitalization, and how R&D credit interacts with ERC, plus 179D, 45L, cost segregation, and WOTC. Content outlines qualification criteria, the 4-part test, eligible expense categories, benefit sizing, and example industry credits.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":11,"@type":70,"position":76},"https://docshare.wps.com/template/presentations/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/speed-dating-with-tax-credits-and-incentives/302638/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/speed-dating-with-tax-credits-and-incentives/302638.png","ImageObject",442,249,{"name":88,"@type":89},"8796093062539","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What topics are included in the agenda for tax season updates?","Question",{"text":108,"@type":109},"The agenda covers R&D tax credit updates, 179D, 45L, cost segregation, WOTC, and the employee retention credit (ERC).","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How does the R&D tax credit qualification process work in this material?",{"text":113,"@type":109},"It highlights planning opportunities and the “4-part test” for qualifying, along with permitted purpose, technological in nature, technical uncertainty, experimentation process, and economic risk considerations.",{"name":115,"@type":106,"acceptedAnswer":116},"What kinds of expenses and benefits are described for the R&D tax credit?",{"text":117,"@type":109},"Eligible expenses include salaries and wages, outside services, supply costs, and rental of computer time. The benefit is presented as roughly 6–10% of qualified expenses, with details on claiming and potential elections.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},302638,1789794788,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":60,"doc_module":9,"category_id":8,"category_name":11,"doc_title":59,"doc_description":61,"doc_content":129,"file_id":130,"file_url":131,"file_type":132,"file_size":133,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":134,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":125,"read_time":30},8796093062539,"Speed Dating With Tax Credits and  \nIncentives  \n847.616.0432  \n INFO@TRI-ME R IT . COM  \nMichelle began her accounting career working as a state tax auditor for the State of Missouri and later went to work in the tax department of a large technology company in the Chicago suburbs. Using her tax background, she went on to work with the two top tax publishers to help CPAs and tax professionals in the Midwest region.  \nMichelle now partners with CPA firms to help clients in all industries with specialty tax services, specifically the R&D tax credit and cost segregation. Michelle holds a Bachelor of Science in Accounting from Marquette University and lives in the Chicagoland area with her husband and three children.  \nMichelle Powell  \nRegional Director Cell: (773) 562-0550 Office: (847) 637-5677 ext. 144 [Michelle.Powell@Tri-Merit.com](Michelle.Powell@Tri-Merit.com)  \n3  \nRandy Crabtree , co-founder and partner of Tri-Merit Specialty Tax Professionals.  \nHe is a widely followed author, lecturer and podcast host for the accounting profession.  \nListed in Accounting Today as Someone to Watch in the 2021 Most Influential People in Accounting list.  \nSince 2019, he has hosted the bi-weekly The Unique CPA podcast, which ranks among the world’s 5% most popular programs (Source: Listen Score) .  \nA frequent contributor to Accounting Today’s Voices and the AICPA Tax Adviser, he is a regular presenter at accounting conferences and virtual training events hosted by CPA associations, state CPA societies, industry associations and top 400 CPA firms across the country.  \nRandy Crabtree, CPA Partner, Tri-Merit  \nTri-Merit, LLC 2021©  \n4  \n▸ Tri-Merit supports CPAs by serving as an extension of their advisory team to lessen the tax burden and increase cash flow for their clients .  \n▸ We work with companies to uncover tax savings opportunities and the data needed to support claiming tax incentives and planning strategies including: R&D tax credit , cost segregation , WOTC – The Work Opportunity tax Credit , 179 D – the energy efficient commercial building deduction and 45L – a credit for developers of energy efficient residential property and ERC.  \n▸ We are comprised of engineers , scientists , CPAs and attorneys .  \n▸ We have offices across the country and serve clients in every state.  \nTri-Merit, LLC 2021©  \nAgenda 5  \nSpecialty Tax Updates Going Into Tax Season  \n▸ R&D Tax Credit  \n○ New Filing Requirements  \n○ R&D Expense Capitalization  \n○ Interplay With ERC  \n▸ 179D – Energy Efficient Commercial Building Deduction  \n▸ 45L – Energy Efficient Home Credit  \n▸ Cost Segregation  \n▸ Work Opportunity Tax Credit (WOTC)  \n▸ Employee Retention Credit (ERC)  \nR&D Tax Credit  \n| R&D Tax Credit | 7 |\n| --- | --- |\n\n▸ R&D tax credit planning opportunities:  \n○ Who can qualify:  \n» Manufactures, Software Developers, Architects, Engineers, any taxpayer meeting the 4-part test.  \n▴ Innovation occurring in response to COVID-19.  \n» Pivoting to manufacturing new products, retail stores creating online stores, etc.  \n○ Be aware of the interplay between the ERC and the R&D tax credit  \n| R&D Tax Credit | 8 |\n| --- | --- |\n\n▴ R&D Tax Credits  \n○ How to qualify  \n○ 4-part test to qualify  \n○ Permitted purpose.  \n○ Technological in Nature  \n○ Technical Uncertainty  \n○ Process of Experimentation  \n○ Overriding factor of economic risk  \n○ Expenses that qualify » Salaries and wages.  \n» Outside services.  \n» Supply costs. (potential increase due to 174 pilot/prototype rules)» Rental of computer time.  \n| R&D Tax Credit | 9 |\n| --- | --- |\n\n▸ R&D Tax Credit Benefit  \n○ Benefit is about 6-10% of the qualified expenses.  \n○ Can be claimed on any open tax return.  \n» NOL years could be brought forward to the current year  \n○ Companies with $50M or less in average gross receipts for the last 3 years that can claim the credit against AMT.  \n○ Companies can make an election to claim the credit against payroll taxes if they have:  \n» Less than $5M in gross receipts in th","cbCaihDzWajjg75Y","https://ap.wps.com/l/cbCaihDzWajjg75Y","pdf",768694,47,"English","# Specialty Tax Updates Going Into Tax Season\n## R&D Tax Credit\n## 179D - Energy Efficient Commercial Building Deduction\n## 45L - Energy Efficient Home Credit\n## Cost Segregation\n## Work Opportunity Tax Credit (WOTC)\n## Employee Retention Credit (ERC)","[{\"question\":\"What topics are included in the agenda for tax season updates?\",\"answer\":\"The agenda covers R\\u0026D tax credit updates, 179D, 45L, cost segregation, WOTC, and the employee retention credit (ERC).\"},{\"question\":\"How does the R\\u0026D tax credit qualification process work in this material?\",\"answer\":\"It highlights planning opportunities and the “4-part test” for qualifying, along with permitted purpose, technological in nature, technical uncertainty, experimentation process, and economic risk considerations.\"},{\"question\":\"What kinds of expenses and benefits are described for the R\\u0026D tax credit?\",\"answer\":\"Eligible expenses include salaries and wages, outside services, supply costs, and rental of computer time. The benefit is presented as roughly 6–10% of qualified expenses, with details on claiming and potential elections.\"}]","Speed Dating With Tax Credits and Incentives | PDF"]