Considering the urban environment and the constant growing population, there is a need for the development of a new and im- proved infrastructure. Consequently, the Architecture, engineer- ing, and construction sector continues to work for develop new ways to facilitate our daily lives, increasing new technologies to its projects and businesses. “FI Group is an international tax consultancy, specialized in the implementation of federal tax incentives and the research and development (R&D) tax credits for corporations” A&E activities is about solving a technical problem related to customer orders, or changes in product application. A&E firms routinely conduct qualifying research under contract with their clients. Neither the contract, nor payments received for services under the contract, will necessarily disqualify the activity from qualifying for the R&D credit. If there is the existence of some degree of economic risk, and the right to apply the knowledge obtained through these activities, the R&D process is retained. Architects and Engineering Firms Qualifying R&D Activities .Building Information Modeling (BIM) .Improving or developing functional alternatives .Integrating transportation systems into the functional design of the structure .Sustainable design .Conceptional design .CAD modeling .New or improved technologies .Space utilization 90 FEATURED ARTICLES