[Reportedly, Meta Applies for High R&D Tax Credits Using AI Data Centers] According to a report by Golden Finance on September 30, citing The New York Times, Meta is leveraging the U.S. R&D experimental tax credit policy to apply for billions of dollars in tax benefits for its artificial intelligence data centers. The company has described its multi-billion-dollar data center projects as 'experimental R&D activities' and stated that AI computing chips purchased from suppliers like Nvidia are considered experimental project inputs, thus qualifying for the tax credit. Documents show that last year, this policy helped Meta reduce its tax burden by nearly $4 billion, making it one of the largest beneficiaries of this tax credit among publicly traded companies. However, Meta's internal accountants have warned that this approach carries legal risks, as the IRS may challenge the related applications. Andre Shevchuck, a partner at tax consultancy firm BPM, stated that classifying AI data centers as experimental R&D projects 'goes beyond conventional practices.' The IRS has previously scrutinized companies for including ordinary business expenses under the scope of R&D tax credits.