Auto Shops
Example Of Qualified Activities
Custom Engine Integration & Performance Tuning
- Integrating new OEM or non-OEM engine components to an existing system. (superchargers, turbos, cold air intakes)
- Developing and testing new ECU/ECM tuning maps to optimize fuel efficiency and horsepower while maintaining emissions compliance.
- Testing: using dynamometers, telemetry, and sensor data to validate performance.
- Advanced Suspension & Chassis Modifications Developing/installing custom suspension systems.
- Experimenting with different materials to improve functionality or improve strength-to-weight ratio.
- Conducting road testing to validate handling improvements.
- Custom Aerodynamics & Body Fabrication - Design/fabrication/install of body kits (splitters, diffusers, spoilers) to achieve target downforce and drag coefficients.
- Experimenting with alternative composites for weight reduction while ensuring durability.
- Electrical & Software Systems Development - Developing custom wiring harnesses to integrate aftermarket or prototype vehicle control systems.
- Utilizing control software to enable new features such as active suspension management, launch control, or adaptive lighting systems.
- High-Performance Brake System Development - Designing custom brake assemblies for vehicles with significant horsepower increases or track use.
- Testing rotor size, caliper configuration, and brake pad composition for optimal stopping performance.
- Evaluating brake heat dissipation under repeated heavy braking cycles.
Eligible Expenses
- W2 Wages: Wages for Ownership, Technicians, Mechanics and Machinists.
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Supply Expenses: Costs incurred during the development process. Including Prototype engine parts and suspension and exhaust systems.
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Contract Research (1099s): Outsourced design/engineering, dyno services, emission testing labs, etc.