Specialty Tax Incentive Experts

The R&D tax credit is one of the most powerful incentives in the tax code. Due to the broad definition of “qualified research”, businesses in nearly every industry take advantage of the credit. Learn More

In 2017 as a part of the Tax Cuts and Jobs Act (TCJA), Congress passed a provision that required all taxpayers to begin amortizing their Section 174 Research & Experimental (R&E) expenses over a 5-year period using a half-year convention starting with tax years 2022.  This Congressional-authorized provision goes against taxpayers and its sole purpose was to help Congress balance the Congressional Budget Office (CBO) score back in 2017, and while there is overlap with Section 41 R&D Tax Credits, Section 174 R&E is a completely separate and independent Code section.

Since Congress has yet to provide a “174” Fix”, all taxpayers need to determine their Section 174 R&E Expenses carefully to ensure that both the current amortization requirements are followed and optimal interplay with Section 41 R&D Credits are achieved. Learn More

The 45L Tax Credit is available to single-family and multi-family builders as well as manufactured home producers for exceeding certain energy standards. The credit is for each qualified dwelling unit to be claimed in the tax year each unit is first sold or leased. Learn More

The 179D incentive is a federal tax deduction available to architects, engineers, and contractors for their work on newly constructed and renovated government buildings. Designers and builders of K-12 schools, city and county buildings, state universities, and federal and military buildings are taking advantage of this lucrative tax incentive. Learn More

Cost Segregation is a tax strategy for acquired, renovated, and newly built buildings that provides the benefit of accelerated depreciation, which reduces taxes and increases cash flow. At BRAYN, Cost Segregation studies are performed under the responsible charge of professional engineers with industry experience in construction. Learn More

BRAYN is your nationwide, full-service planning, design, inspection, testing, certification, and incentive provider. The BRAYNiacs are a diverse, multidisciplinary team of building scientists, engineers, raters, inspectors, and other professionals guiding your business to greater value! Learn More

If you’ve experienced a decrease in quarterly revenue in 2021 or last year, the Employee Retention Tax Credit (ERTC) could provide you with significant tax savings. Learn More

Brayn's Enterprise Solutions Services can help reduce the confusion and create efficiencies to make sure your company is working more intelligently.  We help your business thrive with better Key Performance Indicators, Project Management, Time Tracking, and Financial Reporting. Learn More

Our team of lawyers, engineers, and tax consultants has experience with:

• Tax Controversy
• Fuel Tax Recovery
• Payroll Tax Credit