LEAF was born after founder Adam Farnsworth saw a need for businesses to have a better way to access and claim Research and Development (R&D) Tax Credits. All across the United States, companies are using innovation, technology, and research to make the world a better place. By creating a consulting business for R&D Tax Credit, LEAF wants to provide a way for businesses to have the advantage of a tax credit expert to provide computation and substantiation guidance surrounding Section 41 of the Internal Revenue Code (IRC) and affiliated code sections, court cases, regulations, and affiliated state tax credits.