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Meet Our Leadership Team

Luke Rushing – Partner, Research Tax Credits

 

Luke Rushing serves as Partner and head of Research Tax Credits at ABGi USA, where he plays a central role in defining the firm’s strategic direction and operational excellence. He leads the national R&D tax strategy and oversees the ABGi’s production team—guiding the delivery of technical studies, managing IRS engagements, and ensuring clients receive maximum, defensible credits with minimal disruption. He is also actively involved in organizational planning, enterprise-wide collaboration, and long-range business development initiatives.

 

With over a decade of specialized experience in R&D tax consulting, Luke has conducted and directed hundreds of technical studies, unlocking hundreds of millions of dollars in credits for businesses across biotechnology, manufacturing, and other innovation-driven sectors. His dual expertise in biomedical science and business enables him to navigate complex technical and regulatory landscapes, effectively translating scientific activities into financial opportunities.

 

Luke’s leadership style is grounded in precision, transparency, and mentorship. He is recognized for his expertise in coaching teams, promoting operational rigor, and developing scalable systems that align with client goals and compliance standards. He is a key voice in shaping client strategies and a trusted advisor to both technical teams and executive leadership.

 

He holds a Bachelor of Science in Biomedical Science from Texas A&M University before attending Texas Tech University MBA program.

Luke Rushing

Areas of Expertise

ABGi research and development

R&D Tax Credit

Since 1985, ABGi has provided our clients with the highest level of service for the Research and Development Tax Credit. Our “Business Component Approach” to working on the R&D tax credit produces a thorough analysis of qualified business activities and provides our clients with superior documentation.
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Section 179D Deduction

Section 179D of the Internal Revenue Code (IRC) allows commercial building owners and AEC companies who work on commercial buildings owned by the government or tax-exempt organizations to claim deductions on their federal income taxes if they exceed baseline energy efficiency standards by 25% or more.

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Cost Segregation

Cost Segregation is the method of reclassifying the components and improvements of a commercial building from a 39-year life, to a shorter depreciable life. This process allows the assets to be depreciated on a 5, 7 or 15-year schedule instead of the traditional 27.5 or 39-year depreciation schedule of real property.
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