Ask the Treasury Department to confirm that developing security software for industrial control systems qualifies as research under section 41 of the tax code.

I therefore request the Department: Confirm that developing security software for industrial control systems qualifies as research under section 41.

Cotton requested that Treasury clarify that industrial-control-system security software development qualifies for the section 41 research tax incentive.

Cotton to Bessent: Protect Critical Infrastructure from Cyberattacks
primary · press_release · model gpt-5.5

I therefore request the Department: Confirm that developing security software for industrial control systems qualifies as research under section 41.

Cotton asked Treasury to clarify that industrial-control-system cybersecurity software development qualifies for the section 41 research tax credit.

Cotton to Bessent: Protect Critical Infrastructure from Cyberattacks
primary · press_release · model gpt-5.5

unverified · Source version 51541 · locator unknown

"I therefore request the Department: 1. Confirm that developing security software for industrial control systems qualifies as research under section 41."

Unverified model/legacy excerpt; not proof. AI summary (separate from source): Cotton's official Senate release publishes his August 5, 2026 letter to Treasury Secretary Scott Bessent and includes the exact request described in the commitment.

delivered same_term A for effort

Cotton to Bessent: Protect Critical Infrastructure from Cyberattacks
primary · model gpt-5.5 · confidence 98%