In 1981, the R&D Tax Credit (also known as the Research & Experimentation Tax Credit) was signed into law. It was envisioned as a temporary measure to incentivize companies to keep high-tech jobs in the United States and boost corporate growth. Since then, the tax credit has been extended at least a dozen times. According to the explanations on IRS Form 6765 , research expenditures that qualify for the credit “ must be undertaken for discovering information that is technological in nature, and its application must be intended for use in developing a new or improved business component of the taxpayer. In addition, substantially all of the activities of the research must be elements of a process of experimentation relating to a new or improved function, performance, reliability, or quality .” The Form explicitly states that the “ research credit generally is not allowed for ” such activities as “ surveys or studies.” The credit has always been aimed at manufacturing (although it expanded to cover some information technology development). It is NOT aimed at survey, opinion and marketing research, or any other form of social science research. We recommend you consult your accountant about any attempts to utilize this or any other tax credits or deductions. Disclaimer: The information provided in this article is for guidance and informational purposes only. It is not intended to be a substitute for legal advice. All parties should consult with private legal counsel regarding the interpretation and application of any laws to your business.