1 Year Tax Savings: $72,430 (Federal Only)
| Study Highlights | |
| Wages | $1,342,919 |
| Supplies | $0 |
| Rental or lease of computers | $0 |
| Contract Research | $0 |
| Total Qualified Research Expenditures | $1,342,919 |
| Study Highlights | |
| Wages | $1,342,919 |
| Supplies | $0 |
| Rental or lease of computers | $0 |
| Contract Research | $0 |
| Total Qualified Research Expenditures | $1,342,919 |

Narrative In December 2025, the owners of a mobile home park in Okawville, Illinois, undertook strategic tax planning to enhance their investment. The property consists of specialized residential infrastructure designed for commercial housing use and improved with essential site systems and utility enhancements. The park was developed with durable materials and workmanship suited for long-term community operations. The property features

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