Texas A&M University’s Mays Business School is a vibrant learning organization of more than 175 faculty members, 125 staff members, and 6,400 undergraduate and graduate students in accounting, finance, management, management information systems, marketing, and supply chain management. Fact-check and verify a narrative record of postwar federal R&D tax policy changes against primary sources, including congressional committee reports, hearing transcripts, Joint Committee on Taxation documents, Treasury materials, and presidential statements.