"Professional Services" is a term encompassing the multitude of specialties in the service industry sector that have potentially qualifying R&D projects but that would not necessarily fit neatly into the categories we have outlined previously.  For example, companies that provide software as a service, regional banks that develop new technologies to better serve their customers or improve their bottom line, and home automation consultants designing unique systems for a new or remodeled house.  All of these types of companies undertake Qualified Research Activities and, therefore, qualify for the R&D Tax Credit.  If you are in the professional services industry sector and you have evaluated ways to improve your business, you may qualify as well.