All four parts of the Section 41 test
Every claimed business component has to satisfy all four parts. Each part has its own page with the statute citation, qualifying tests, and SaaS-specific examples.
Permitted Purpose - To qualify for the R&D tax credit, your work has to be aimed at developing or improving a business component along function, performance, reliability, or quality.
Technological in Nature - The process of experimentation must fundamentally rely on principles of the hard sciences - computer science, engineering, physical sciences, or biological sciences.
Elimination of Uncertainty - At the outset of the qualifying activity, the company must face a real technical question that available information cannot answer.
Process of Experimentation - Substantially all (at least 80 percent) of the activities in a qualifying business component must constitute elements of a process of experimentation: evaluating alternatives, testing hypotheses, modeling, simulating, or systematic iteration.
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R&D Binder scores every commit cluster against all four parts and cites the evidence per claim.