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Mining and the Research & Development Tax Credit


The mining industry, whether surface, subsurface, or subsea, unknowingly performs research and development activities that qualify for the R&D Tax Credit.  Such activities can provide a significant benefit to assist companies in further development or reinvestment.

Inside View of a Mine
Panoramic View of a Mine with Mining Machines over Rocks

Examples of Eligible R&D Activities


  • Creating a mine design related to the topography, local geology, structural siting of deposit, hydrology, tectonic stress regime, depot of target deposit, and potential seismic activity
  • Establishing the process and extraction techniques to optimize mining production
  • Developing experiments to improve products or processes in remote controlled mining processes, geo-sensing techniques, or biomining bacteria