In today’s podcast we show how breweries can turn recipe development and process innovation into real cash using the federal R&D tax credit, plus a clear path to claim refunds retroactively.
Maggie Crowley and Devin Medrek from Leyton explain the IRS tests, missed opportunities, state add-ons, and energy efficiency deductions.
• What the IRS four-part test means for brewing work
• Real examples: first-batch runs, recipe changes, process tweaks
• Eligible costs: wages at three levels, contractors, supplies
• Simple documentation that passes audit standards
• Typical credit ranges and three-year lookbacks
• State credits that stack with federal benefits
• Startup payroll tax offset for young breweries
• Recent law changes reversing R&D cost capitalization
• 179D and cost segregation for building upgrades
• Quick steps: check Form 6765 and ask your head brewer
Want to learn how your brewery can unlock R&D tax credits? Reach out to Maggie Crowley, mcrowley@leyton.com or visit Leyton for more details.





