The research and development (R&D) credit, a credit for increasing research activities, is a valuable tax break for eligible businesses.
How to Claim the R&D Credit Against Payroll Tax

The research and development (R&D) credit, a credit for increasing research activities, is a valuable tax break for eligible businesses.
One of the most laborious tasks for small businesses is managing payroll. But it’s critical that you not only withhold the right amount of taxes from employees’ paychecks but also that you pay them over to the federal government on time.