Engineering the Tax Code: How Architecture & Engineering Firms Convert Technical Work Into Cash—Defensibly

Architecture and engineering firms tackle technical uncertainty daily—selecting structural systems, designing HVAC under competing constraints, coordinating envelope and MEP decisions, and iterating through modeling and analysis. Yet many A/E leaders assume the federal R&D tax credit is “for inventors,” or stepped away after 2022’s Section 174 changes. This session reframes the topic in engineering-native terms and offers a practical, defensible framework for §41 (the R&D credit) and §179D (the energy-efficient buildings deduction), including how recent OBBBA-era changes reopened planning paths. We translate the R&D four-part test into design practice—showing how “uncertainty” and “process of experimentation” appear in real projects—and how to scope audit-resilient claims from deliverables teams already produce. We connect engineering payroll to qualified research expenses and show how lookback studies recover value from prior years. Finally, we examine §179D through an engineer’s lens—allocation letters, contract and closeout workflows, prevailing-wage documentation, and recovering missed benefits on government and nonprofit projects. Attendees leave with a qualification framework, a project-triage approach, and a documentation checklist—without turning technical teams into tax specialists.

Speakers: Eric Tuthill, CTA – Corporate Tax Advisors; Dawson Fercho, CTA – Corporate Tax Advisors; Michael J. Woeber, CTA – Corporate Tax Advisors

Earn 1 PDH