Equation-of-motion internally contracted multireference unitary coupled-cluster theory

The accurate computation of excited states remains a challenge in electronic structure theory, especially for systems with a ground state that requires a multireference treatment. In this work, we introduce a novel equation-of-motion (EOM) extension of the internally contracted multireference unitary coupled-cluster framework (ic-MRUCC), termed EOM-ic-MRUCC. EOM-ic-MRUCC follows the transform-then-diagonalize approach, in analogy to its non-unitary counterpart [Datta and Nooijen, J. Chem. Phys. 137, 204107 (2012)]. By employing a projective approach to optimize the ground state, the method retains additive separability and proper scaling with system size. We show that excitation energies are size intensive if the EOM operator satisfies the "killer" and the projective conditions. Furthermore, we propose to represent changes in reference state upon electron excitation via projected many-body operators that span active orbitals and show that the EOM equations formulated in this way are invariant with respect to active orbital rotations. We test the EOM-ic-MRUCC method truncated to single and double excitations by computing the potential energy curves for several excited states of a BeH$_2$ model system, the HF molecule, and water undergoing symmetric dissociation. Across these systems, our method delivers accurate excitation energies and potential energy curves within 5 m$E_\mathrm{h}$ (ca. 0.14 eV) from full configuration interaction. We find that truncating the Baker-Campbell-Hausdorff series to four-fold commutators contributes negligible errors (on the order of $10^{-5}$ $E_\mathrm{h}$ or less), offering a practical route to highly accurate excited-state calculations with reduced computational overhead.