Congress enacted the research credit to encourage businesses to engage in additional, high-risk research activities. Whether computer software development qualifies for the credit is an ongoing ...

The Tax Cuts and Jobs Act of 2017 (TCJA) introduced significant changes to the tax treatment of specified research and experimentation (SRE) expenditures. Historically, companies were able to ...

Open-source refers to the practice of making source code freely available to the public, allowing anyone to view, modify and distribute the code. In computer science and software development, open ...

To many people, coding is about precision. It’s about telling a computer what to do and having the computer perform those actions exactly, precisely, and repeatedly. With the rise of AI tools like ...