Wineries, breweries, or distillery companies may be eligible for R&D tax credits for performing qualified research activities. For example, the following activities may be eligible for R&D tax credits (see also Distilled Spirits Credit):
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Performing technical research on yeast strains, fermentation, or distillation processes
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Performing technical research on ingredient mixing methodologies
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Performing technical research on new and/or improved strains of grapes
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Performing technical research on new and/or improved filtration or straining methodologies
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Performing technical research on new and/or improved product formulations
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Developing new and/or improved hopping techniques or varieties of hops
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Developing new and/or improved yeast strains or fermentation processes
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Developing new and/or improved preservative chemicals
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Developing enhanced automated sorting and crushing processes or equipment
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Developing new systems, structures, or techniques to improve harvesting processes
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Developing new and/or improved ingredient processing techniques
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Developing new or improved product formulations (e.g. product consistency, enhanced shelf life)
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Developing new and/or improved bottling and canning processes
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Developing new and/or improved bottling designs
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Developing new and/or improved prototype batches or improved preservatives
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Developing company specific manufacturing equipment
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Designing or development new and/or improved of irrigation systems
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Designing enhanced hopping techniques or hop varieties development
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Designing new and/or improved automated processes
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Designing new and/or improved water recycling processes development
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Testing prototype batches
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Testing of product ingredient mixtures for specific flavor consistency
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Testing product designs to ensure enhanced product quality or shelf life
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Testing of new and/or improved designs to ensure shelf life or longevity
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Testing of product ingredient combinations for new and/or improved flavors
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Evaluating brewing or bottling equipment development
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Evaluating of geological plot characteristics, including grade, soil, and water conditions
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Integrating new equipment pertaining to process improvement or new bottling/brewing equipment