2025 Research and Development (R&D) Tax Credit Changes...

...that may help your farm or someone’s you know.

Change: Full deduction of R&D costs in year of the costs instead of deducting over multiple years

No Change: Can include products and wages related to research- even installation costs

Ask your tax professional on reporting requirements, reference IRS code:

IRS details on research activities

Goal of the change: Give US businesses reasons to spend on new products and improvements

How can a farm take advantage of the tax credit?

Potential Activities that fall under the Tax Credit:

• Livestock Management Techniques explored

  • Shade structures in place where animals congregate: Improve dairy production through temperature reduction. 

  • Ventilation curtains: Reduce costs of cooling indoor held  livestock while improving airflow for disease avoidance.   Ventilation Curtains

    
    

• Crop Protection and Crop Growth: Increase crop sellable quantities and sale price. 

  • Knitted shade (in various colors or light protection amounts [shade %]) Knits in Colors and Ligh Blocking Options

  • Insect Netting or Bird/ Hail Net Netting

  • Rain Protection: Rain Protection

  • Greenhouse curtains: Greenhouse Curtain

Contact Us for Pricing and contact a tax specialist to learn more about how to take advantage of the credit.