# The Federal Research and Development (R&D) Tax Credit
> **Full Report** · 2026-02-06 · `R48848`
## Report
- **CRS ID:** R48848
- **Series:** Full Report
- **Publication date:** 2026-02-06
## Documents
- [PDF](https://www.everycrsreport.com/files/2026-02-06_R48848_51561d98edbdd5fde199aceb65268bab797dc8d6.pdf)
- [HTML](https://www.everycrsreport.com/files/2026-02-06_R48848_8b5347872194675883115bad5b8c29c09874a35e.html)
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