This is probably going to apply to a small number of people in this group, but it's worth noting that software development under Section 174A is automatically considered eligible research expenses. Still have to pass the 4-part test.
I'm working on a tool for people who use VS Code, Claude Code, Codex, etc to use the chat artifacts to create the logs required for substantiating the credit.
That then gets applied to your self-employment earnings (Schedule C/1065 Partnership) or W-2 (S corporation/C Corporation).
Free money from the government for those that qualify.