The development of pharmaceutical drugs and therapies is among the most challenging activities of any category for numerous reasons. For those directly developing new pharmaceuticals, there are major scientific, developmental, testing, and regulatory burdens replete through the process. For those supporting the activity, there is major competition from numerous highly qualified facilities for a limited number of development dollars.

In any instance, directly developing or assisting others to develop pharmaceuticals, will likely to generate a robust credit:

Healthcare Developments
For the development of advanced chemistries, none are more carefully evaluated than those relating to human health. The development and testing procedures for this are generally known to be the most rigidly managed of any industry. This level of scrutiny is generally positive for the R&D Credit.

Material and Procedural Selection
The manner in which development is approached can be as significant as the development itself. Each aspect of the development will change the way in which the credit is structured.

Laboratory to Large-scale Manufacturing
The scaling of manufacturing has a completely different set of issues. At a small scale, reactions can be more carefully controlled, procedures that do not translate perfectly when producing pounds or tons of material at once. Accordingly, the scaling of a product is equally as important as its development.