Many CEOs assume R&D tax credits only apply to companies with laboratories and scientists. In reality, thousands of businesses developing software, improving manufacturing processes, or solving technical challenges qualify for significant tax incentives—and never claim them.

Jay Holstine explains how the R&D Tax Credit works, why so many middle-market companies overlook it, and how leaders can unlock non-dilutive cash flow to fund growth without giving up equity or taking on debt.

This discussion breaks down the IRS four-part test for qualifying activities, recent legislative changes impacting R&D expensing, and the growing importance of documentation and compliance heading into 2026. For CEOs investing in innovation, process improvement, or technology development, understanding these credits can create a meaningful competitive advantage.

• Why many companies mistakenly assume they don’t qualify for R&D tax credits
• The IRS four-part test for qualifying R&D activities
• How software development, manufacturing improvements, and experimentation may qualify
• Recent legislative changes affecting R&D expensing and tax strategy
• Why better documentation and tracking will become critical in 2026

For CEOs focused on innovation, operational improvement, and scalable growth.

Executive leadership insights and CEO coaching resources: https://jayholstine.net/ https://jayholstine.us/