The short answer: Yes. Both companies that build AI and companies that use or customize AI can qualify in 2026 under the same IRS Four-Part Test, now enhanced by OBBBA’s restoration of immediate expensing under Section 174A.
The short answer: Yes. Both companies that build AI and companies that use or customize AI can qualify in 2026 under the same IRS Four-Part Test, now enhanced by OBBBA’s restoration of immediate expensing under Section 174A.
The short answer: Yes. Both companies that build AI and companies that use or customize AI can qualify in 2026 under the same IRS Four-Part Test, now enhanced by OBBBA’s restoration of immediate expensing under Section 174A.
The short answer: Yes. Both companies that build AI and companies that use or customize AI can qualify in 2026 under the same IRS Four-Part Test, now enhanced by OBBBA’s restoration of immediate expensing under Section 174A.
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Healthcare company develops an AI imaging tool. A radiology firm builds a custom CNN to identify anomalies in chest X-rays. The team experiments with architectures, trains on proprietary data, evaluates against clinical benchmarks, and iterates through multiple model versions. Strong R&D credit candidate.
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Healthcare company develops an AI imaging tool. A radiology firm builds a custom CNN to identify anomalies in chest X-rays. The team experiments with architectures, trains on proprietary data, evaluates against clinical benchmarks, and iterates through multiple model versions. Strong R&D credit candidate.
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Healthcare company develops an AI imaging tool. A radiology firm builds a custom CNN to identify anomalies in chest X-rays. The team experiments with architectures, trains on proprietary data, evaluates against clinical benchmarks, and iterates through multiple model versions. Strong R&D credit candidate.
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