Navigating the New Landscape of R&D Tax Credits: Why Documentation is More Critical Than Ever A leaner Internal Revenue Service (IRS) might sound like good news for taxpayers, potentially signaling…
Read More
Navigating the New Landscape of R&D Tax Credits: Why Documentation is More Critical Than Ever A leaner Internal Revenue Service (IRS) might sound like good news for taxpayers, potentially signaling…
It’s important to understand that OBBB does not revise Section 174 outright. Instead, it creates a new provision, Section 174A, which applies exclusively to domestic R&E expenditures incurred in tax…
A Targeted Fix: OBBB Restores Immediate Domestic Expensing Under Section 174A The long-awaited fix to the Section 174 amortization rule has officially arrived, and with it, a crucial clarification: the…
A Targeted Fix: OBBB Restores Immediate Domestic Expensing Under Section 174A The long-awaited fix to the Section 174 amortization rule has officially arrived, and with it, a crucial clarification: the…
Reinforcing the Section 41 “Process of Experimentation”: What Recent Court Cases Teach the Technical Tax Community and Why This Matters Now Recent decisions—Little Sandy Coal (7th Cir., Mar 7, 2023), Betz (Tax…
Reinforcing the Section 41 “Process of Experimentation”: What Recent Court Cases Teach the Technical Tax Community and Why This Matters Now Recent decisions—Little Sandy Coal (7th Cir., Mar 7, 2023), Betz (Tax…
Article by Diane Stogiannes, B.Sc., CDI.D. R&D expensing is back, and so is American innovation. On July 4, 2025, the U.S. did more than celebrate independence—it reclaimed its innovation edge….
Relying Solely on AI for Research Credit Calculation and Studies Carries Risks Artificial intelligence (AI) is appealing for handling complex processes like conducting Research tax credit studies. AI can bring…
Relying Solely on AI for Research Credit Calculation and Studies Carries Risks Artificial intelligence (AI) is appealing for handling complex processes like conducting Research tax credit studies. AI can bring…