The third generation of the R&D Credit
We say GEN 3 started in 2008, but politically, it started in 2007, when Congress pushed the Treasury Department to address the Tax Gap issue. To learn more about this evolution, read History of the IRS Tier I Issue.
Ultimately, this political issue resulted in the IRS’ publishing of the Research Credit Claims Audit Technique Guide in May of 2008. This is the instruction manual for IRS auditors in today’s Tier I audits, and the catalyst for our efforts in building Titan Armor.
During GEN 3, these are the bills that were passed concerning R&D:
- The Emergency Economic Stabilization Act of 2008 retroactively extended the R&D Credit through 2009.
- The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 retroactively extended the R&D Credit through 12/31/11.




