If your company is involved in any of the following activities, you may be eligible to claim the credit:
- Designing, developing, and testing a new product (First Article/Prototype Testing)
- Developing and designing product alternatives to achieve proof of concept
- Significant improvements to the concept or design of a product
- Designing, developing and testing iterations of CAD design (pre-production)
- Researching and developing new technologies, new materials and/or integrating the materials to improve manufactured products and processes
- Directly supervising, conducting or supporting R&D activities
