### Question
How does CREDITS AGAINST TAX define qualified services?


### Answer
Under *26 U.S.C. § 41*, **qualified services** is defined as:

> services consisting of—


(i) engaging in qualified research, or


(ii) engaging in the direct supervision or direct support of research activities which constitute qualified research

#### Citation:
  - *26 U.S.C. § 41*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

