Have you researched the research credit?
Abstract: In 1981, a tax credit for increasing research activities was introduced. Congress has renewed this “temporary” credit multiple times over the last three decades, and it currently extends through Dec. 31, 2011. The credit isn’t just for scientists or engineers, but is actually available to companies in a wide range of industries. This article explains what activities qualify and how much the credit can be worth. A sidebar notes that last year’s Small Business Jobs Act lifted certain restrictions on claiming the research credit for eligible small businesses.