This is the time of year that Indiana technology companies should ensure they have documentation confirming their R&D expenses.
The tax bill presently under consideration will retroactively grant the Federal Tax credit for 2010 if it passes. The Federal credit is described here: http://www.inc.com/guides/2010/09/how-to-take-advantage-of-the-research-and-development-credit.html. The Indiana R&D Tax credit is described here
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Both tax credits require that a taxpayer have sufficient documentation of their R&D expenditures.