Jul 15, 2025 · The repeal of Section 174 amortization, signed into law via the One Big Beautiful Bill Act (OBBBA), brings major changes to R&D tax treatment. Starting in 2025, U.S. …

Dec 23, 2025 · Recent legislative changes may offer immediate R&D deductions, but strategic planning remains crucial for businesses navigating Section 174.

Jul 31, 2025 · The latest federal tax and budget law eases requirements that businesses amortize domestic Section 174 R&E costs. Learn more about how affected businesses can fully …

Jul 11, 2025 · The OBBB just rewrote tax law, including the rules on domestic research and experimentation deductions under Section 174. Here’s what you should know.

Jul 8, 2025 · The latest changes seemingly restore Section 174 for domestic R&E expenditures but also impose a requirement under Section 41 that qualifying expenses actually be treated …

Jul 11, 2025 · Beginning with taxable years after December 31, 2024, the capitalization previously required by Section 174 will no longer apply. Instead, “there shall be allowed as a deduction …

Jul 18, 2025 · A section 174 analysis is essential to identify foreign research expenses and to determine qualified research expenses eligible for the R&D credit, which are based in part on …

For purposes of this section, the term “ foreign research or experimental expenditures ” means, with respect to any taxable year, research or experimental expenditures which are paid or …

Jul 21, 2025 · The One Big Beautiful Bill also amends IRC Code Section 174 by making the TCJA law related to foreign R&D expenditures permanent. Businesses are still required to capitalize …

Jul 9, 2025 · Since the Section 174 changes from the Tax Cuts and Jobs Act (“TCJA”) took effect for tax years beginning after December 31, 2021, businesses have been required to capitalize …