How is the credit computed?

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There are two (2) different calculation methods for the R&D tax credit. The first, is the Regular Credit which compares your current R&D qualified expenses to historic R&D spend by comparing past years spend against your total revenue. The second method, is the Alternative Simplified Credit (ASC) which compares your current spend to the prior three (3) years of spend by your company. GOAT.tax's SmartCreditEngine runs both methods to determine the maximum benefit that your company is entitled to.

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