© 2017 BRAYN Consulting LLC. All Rights Reserved. BRAYN Consulting LLC is a knowledge firm that supports CPA firms and their clients in obtaining R&D, Production & Construction incentives. Headquartered in the greater Los Angeles, California area, BRAYN is comprised of technical experts with decades of Big 4 and national tax consulting firm experience in the area of R&D, production, construction, energy, and growth incentives. THIS PRODUCT OR SERVICE HAS NOT BEEN APPROVED OR ENDORSED BY ANY GOVERNMENTAL AGENCY, AND THIS OFFER IS NOT BEING MADE BY AN AGENCY OF THE GOVERNMENT.


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199 DPAD



IRC Section 199 Domestic Production Activities Deductions (DPAD) represents a valuable tax incentive for businesses that perform domestic architecture, engineering, and construction services.  Eligible engineering and architecture services include consultation, investigation, evaluation, planning, design and supervision of construction. Construction activities must be domestic and can include residential or commercial building improvements as well as infrastructure projects. Generally, the tax deduction can be as much as 9% of taxable income.

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R&D for Manufacturing

  • Product Design & Testing
  • First-Article Runs
  • CNC Programming
  • Tooling Development

Manufacturing Firm Case Study


ItemAverage Annual Amount
Gross Revenues$15,000,000
Total Payroll$5,600,000
Qualified Research Expenses (QREs)$1,100,000
Net Federal Credits$72,000
Net State Credits$12,000
Total Net Federal and State Credits$84,000


Many owners, officers, and CPAs of manufacturing companies are unaware that they are eligible for valuable federal and state Research & Development (R&D) Tax Credits. However, due to the expansive definition of R&D for tax credit purposes, many of the product development and process improvement activities performed by manufacturing companies often qualify for such treatment. 

Examples of Qualified Activities

  • Equipment Development
  • Process Design & Development
  • Quality Assurance 

Other Incentives