### Question
What does qualified services mean?


### Answer
**Qualified services** has the following meaning in *26 U.S.C. § 41*:

> 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**

