I don’t have time for taxes. I have criminals to stop, corporations to run, and exactly zero patience for paperwork. That’s why I have Lucius Fox.

Lucius is a genius. He runs Wayne Enterprises’ R&D division and keeps my gadgets ahead of Gotham’s worst. But recently, he’s been even more smug than usual because he found a way to save millions using the Research & Development (R&D) Tax Credit—and now he won’t shut up about it.

So, fine. Let’s talk about it.

What Is the R&D Tax Credit? (And Why Lucius Thinks He’s a Genius for Using It)

The R&D Tax Credit is a government incentive designed to reward companies that develop new technology, improve products, or experiment with new processes.

Apparently, Wayne Enterprises qualifies (big surprise), meaning we get a massive tax break just for doing what we were already doing—creating cutting-edge tech.

Lucius explained it like this (condescendingly, of course):

✔ “We invest in innovation—so we get rewarded for it.”

✔ “Any work improving our technology qualifies.”

✔ “The IRS basically pays us to invent things, Bruce.”

How Wayne Enterprises Qualifies

I asked Lucius what exactly we’re writing off, and he gleefully listed the following:

• Advanced Batmobile enhancements (Tax-deductible car upgrades? I’ll allow it.)

• New materials for lightweight Batsuits (Apparently, Kevlar R&D is expensive.)

• AI crime-predicting algorithms (Though I don’t trust any AI that says the Joker isn’t the #1 threat.)

• Experimental medical tech for crime-fighter recovery (Alfred is thrilled about this one.)

Basically, if it involves engineering, prototyping, or experimenting, it counts.

Why This Tax Credit Is a Game Changer

Lucius ran the numbers, and the R&D credit:

• Offsets payroll taxes for the tech team (because geniuses aren’t cheap).

• Reduces corporate income tax (which keeps the board happy).

• Encourages more innovation (as if Lucius wasn’t already building things I never asked for).

According to him, we’ve saved millions. Not that I care—I don’t do this for the money.

The Catch (Because Of Course There Is One)

I asked Lucius what the downside was, and here’s what he reluctantly admitted:

• The paperwork is a nightmare.

• The IRS wants detailed documentation (as if I have time to explain why I need EMP-resistant armor).

• If we get audited, someone has to justify all these deductions. (Not me. Probably Lucius.)

Final Thoughts: It’s Smart, But I’m Still Annoyed

Look, I’m not going to argue with free money. If the government wants to subsidize crime-fighting technology, fine by me.

But if Lucius mentions this tax credit one more time, I swear I’m making him test the next Batsuit prototype—against Bane.