R&D credits for pre-revenue startups

Who qualifies, what counts, and how the payroll offset actually pays out.

[Placeholder body — replace with the published article.] Who qualifies, what counts, and how the payroll offset actually pays out.

Section one states the problem a founder actually has, in their words, and names the one number or decision that matters. Keep paragraphs short; the reader is between meetings.

Section two shows the mechanics with a worked example from a Delaware C-Corp. Section three closes with what to do this week, and what Salt & Ledger does on the founder's behalf if they'd rather not.